Tennessee does not require member or manager names in its own public LLC filing. Tennessee already omits both member and manager names from the Articles of Organization; a Wyoming holding LLC mainly keeps the organizer/signer field from naming an individual and, if the Tennessee LLC is ever made manager-managed, keeps the manager slot on the Annual Report from naming a person instead of the Wyoming entity. See our Wyoming holding company guide and full list of anonymous LLC states for more.
$300 min
Articles of Organization filing fee ($50/member)
None
No member or manager names required at formation
§ 48-249-509
Sole and exclusive remedy charging order, any member count
$0
State personal income tax (Hall Tax repealed 2021)
Tennessee is more private at formation than its tax-friendly, business-friendly reputation usually gets credit for: the Articles of Organization (Form SS-4270, $300 minimum, calculated at $50 per member) never ask for a member or manager's name under T.C.A. § 48-249-202 — only a management-structure election and, for larger LLCs, a member-count figure. The catch arrives later and only conditionally: a manager-managed LLC's Annual Report must name its managers, while a member-managed LLC's report only ever discloses a bucketed member-count range. Pair that with a clean, member-count-blind charging-order statute (§ 48-249-509) and no state income tax, and Tennessee is a solid, if under-marketed, base for a privacy-focused structure — a Wyoming holding LLC mainly covers the organizer field and the manager-managed contingency rather than fixing a real gap in Tennessee's own filing.
Tennessee's Articles of Organization, per the mandatory-contents list in T.C.A. § 48-249-202, require the LLC name, registered agent, principal office address, a statement of whether the LLC is member-managed, manager-managed, or director-managed, and — only if the LLC will have more than six members at filing — a member-count figure. No provision requires an actual member or manager's name at formation. The disclosure point, if there is one, arrives later: a manager-managed LLC's Annual Report must list each manager's name and address, while a member-managed LLC's Annual Report only confirms a bucketed member-count range (such as "6 or less"), never actual names.
Because Tennessee's Articles of Organization never ask for a member or manager's name at all — a rarer, more private baseline than most states in this series — a Wyoming holding LLC doesn't close a formation-stage privacy gap the way it does in Illinois or Texas. The exposure point in Tennessee is downstream and conditional: if the LLC is ever structured manager-managed, the Annual Report will name each manager by name and address, a public, recurring disclosure. The standard structure is therefore to keep the Tennessee LLC member-managed (which only ever discloses a member-count bucket, never a name) and name a Wyoming holding LLC as the sole member, with a formation service standing in as the organizer/signer on Form SS-4270. Tennessee's own charging-order statute (T.C.A. § 48-249-509) is already clean and member-count-blind, so the Wyoming layer adds convenience and, for anyone individually taxed, a workaround for Tennessee's Franchise & Excise Tax nuance — an individually-owned, federally disregarded Tennessee LLC generally still owes F&E tax; only a sole member that is itself a corporation is exempt, so a Wyoming holding LLC taxed as a disregarded entity doesn't by itself change that exposure.
Tennessee not requiring a member or manager's name at formation doesn't change federal law: beneficial owners of the Tennessee LLC — and of any Wyoming holding LLC above it — must still be reported to FinCEN under the Corporate Transparency Act, which is not a public database.
T.C.A. § 48-249-509 — sole and exclusive remedy, applies regardless of member count — no Tennessee case has carved out single-member LLCs. T.C.A. § 48-249-509 makes the charging order the sole and exclusive remedy of a judgment creditor against a member's interest, limiting the creditor to a receivership-style claim on distributions with no foreclosure or voting rights, and applies to "a member" without regard to the number of members in the LLC. Separately, the Tennessee Supreme Court significantly overhauled the state's veil-piercing (alter-ego) standard in Youree v. Recovery House of East Tennessee, LLC, 705 S.W.3d 193 (Tenn. 2025) — a very recent decision still being interpreted by lower courts, worth watching even though it concerns veil-piercing rather than the charging-order statute itself.
Tennessee has no state personal income tax on wages (the Hall Tax on interest and dividends was fully repealed January 1, 2021) — the same no-state-income-tax profile as Texas. The Annual Report is $50 per member with a $300 minimum, due April 1 each year, with a $25-per-month late fee. Tennessee's separate Franchise & Excise Tax (6.5% excise on net earnings, plus 0.25% franchise tax on net worth with a $100 minimum) still applies to most LLCs regardless of federal disregarded-entity status — an individually-owned single-member LLC is generally NOT exempt; only a sole member that is itself a corporation is.
Note: Confirm the current $300 minimum Annual Report fee and the Franchise & Excise Tax figures directly at sos.tn.gov, and treat the 2025 Youree veil-piercing decision as an active, unsettled area rather than fully worked-out law. See dataDiscrepancyNote for a formation-filing disclosure claim found in third-party guides that this page verified and rejected against the actual statute text — worth a second look if a future source repeats it.
Note: Several third-party LLC-filing guides (e.g., llctennessee.org, and secondary summaries of Form SS-4270) claim Tennessee requires 'at least one initial member or manager' name on the Articles of Organization. This directly contradicts both apps/LLA/data/states/llc-search/tn.ts and apps/LLA/data/states/anonymous-llc/tn.ts (both membersPubliclyListed: false / no member-manager name requirement at formation), and it also contradicts the actual statutory mandatory-contents list in T.C.A. § 48-249-202, which requires only the LLC name, registered agent, principal address, a management-structure statement, and — only if the LLC has more than six members — a member-count figure. No Tennessee statute requires an actual member or manager's name on the Articles of Organization. This page follows the statute-confirmed LLA account; the third-party guides claiming otherwise appear to be incorrect, possibly conflating Tennessee's Annual Report manager-disclosure rule (which only applies to manager-managed LLCs, and only after formation) with the initial filing itself.
No, not at formation. T.C.A. § 48-249-202 requires only the LLC name, registered agent, principal address, a management-structure statement, and — if the LLC will have more than six members — a member-count figure. Some third-party guides claim otherwise, but no Tennessee statute requires an actual member or manager name on the Articles of Organization.
Only later, and only conditionally. A manager-managed Tennessee LLC's Annual Report must list each manager's name and address publicly. A member-managed LLC's Annual Report discloses only a bucketed member-count range, never actual names — which is why staying member-managed is the standard privacy choice.
Mainly to keep the organizer/signer field from naming an individual and, if the Tennessee LLC is ever structured manager-managed, to keep the Annual Report's manager field from naming a person. Tennessee's charging-order statute (§ 48-249-509) is already strong and member-count-blind, so the Wyoming layer adds convenience more than a fix.
Bottom line: Tennessee's Articles of Organization already omit member and manager names entirely — a Wyoming parent here mainly guards against the manager-managed Annual Report exposure and cleans up the organizer field, not a formation-stage disclosure Tennessee doesn't actually require.