--- title: "Tennessee PLLC Formation: Requirements, Fees & Licensing 2026 | LLC Attorney" description: "How to form a Professional LLC in Tennessee in 2026: which licensed professions need one, the healthcare multidisciplinary carve-outs, filing fees, and how liability protection actually works." canonical: https://llcattorney.com/states/tn/pllc-formation-tennessee image: https://llcattorney.com/images/share-cover.png source_path: /states/tn/pllc-formation-tennessee --- Key Takeaways - Tennessee recognizes the PLLC as a distinct entity type for licensed professionals (Tenn. Code Ann. Title 48, Ch. 249, Part 11 (§§48-249-1101 to 48-249-1133)) - Tennessee does not require licensing board pre-approval as a condition of filing - Filing fee: $50 per member, with a $300 minimum and $3,000 maximum (same fee schedule as a standard LLC) - Generally no, but Tennessee is unusual in expressly authorizing several named healthcare pairings by statute: optometrists with ophthalmologists; podiatrists with physicians; chiropractors with physicians; physician assistants with physicians; and advanced practice nurses with physicians — each of these pairings specifically excludes radiologists, pathologists, and anesthesiologists from the physician side. Outside these named combinations, a Tennessee PLLC must generally be organized around a single professional service. - Same-day PLLC formation available through LLC Attorney, at no markup on state fees If you're a licensed professional in Tennessee — a doctor, lawyer, accountant, or similar occupation — state law generally requires you to form a Professional LLC (PLLC) instead of a standard LLC, with ownership restricted to people who hold the same license, subject to a handful of named healthcare exceptions. This guide covers exactly how to form a Tennessee PLLC in 2026 — which professions need one, the specific multidisciplinary healthcare pairings the statute allows, the filing fee schedule, and what liability protection a PLLC actually provides for negligent professional acts. YesPLLC available as a distinct entity $300+Minimum filing fee NoPre-filing board approval required 5Named healthcare multidisciplinary carve-outs ## What Is a Tennessee PLLC? A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing. Yes. Tennessee recognizes the PLLC as a distinct entity type for licensed professionals (Tenn. Code Ann. Title 48, Ch. 249, Part 11 (§§48-249-1101 to 48-249-1133)). ## Who Needs a PLLC in Tennessee? Any licensed profession rendering "professional services" as defined by the Tennessee Revised LLC Act must use a PLLC rather than a plain LLC — this includes attorneys, physicians, dentists, CPAs, architects, engineers, clinical social workers, optometrists, and chiropractors, among others. ## Do I Need Licensing Board Approval First? Tennessee has no formal statutory pre-approval or certification process requiring a licensing board to sign off before the Secretary of State accepts your PLLC filing. The Articles of Organization simply certify a licensed-professional purpose by checking the "professional" box on the same form used for regular LLCs. In practice, if your PLLC's name uses a protected word like "Engineer," "Attorney," or "CPA," you'll often need to reference or attach a Certificate of Good Standing from the relevant licensing board — but this is a naming-compliance step, not a hard pre-filing approval gate like some other states impose. Because there's no mandatory pre-approval process, your Tennessee PLLC can be filed and formed in a single step alongside the licensing self-certification. Confirm with your specific board whether a protected-word name triggers a good-standing reference requirement before you file, since that's the one place a board interaction can slow things down. ## How to Form a Tennessee PLLC - **Filing agency:** Tennessee Secretary of State, Division of Business Services - **Form:** Articles of Organization (with Professional LLC election) (SS-4270) - **Filing fee:** $50 per member, with a $300 minimum and $3,000 maximum (same fee schedule as a standard LLC) - **Processing time:** A few business days for standard processing - **Name requirement:** Must contain "Professional Limited Liability Company" or the abbreviation "PLLC"/"P.L.L.C." ## Who Can Own a Tennessee PLLC? Members generally must be licensed to render the professional service the PLLC was organized to provide (Tenn. Code Ann. §48-249-1109) — non-licensed individuals cannot hold a membership interest, subject to the specific healthcare pairings described below. Generally no, but Tennessee is unusual in expressly authorizing several named healthcare pairings by statute: optometrists with ophthalmologists; podiatrists with physicians; chiropractors with physicians; physician assistants with physicians; and advanced practice nurses with physicians — each of these pairings specifically excludes radiologists, pathologists, and anesthesiologists from the physician side. Outside these named combinations, a Tennessee PLLC must generally be organized around a single professional service. ## What Liability Protection Does a PLLC Actually Provide? A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure. A Tennessee PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper. Tennessee does not impose a confirmed blanket statutory malpractice-insurance mandate tied to PLLC formation or maintenance. Individual licensing boards may separately require coverage or proof of financial responsibility as a condition of maintaining your license, so check your specific board's rules rather than assuming the PLLC filing alone satisfies any insurance obligation. ## How Is a Tennessee PLLC Taxed? By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment. Tennessee has no individual income tax — the Hall Income Tax on investment income was fully repealed effective January 1, 2021 — so a Tennessee PLLC's pass-through profit isn't taxed at the individual state level. Tennessee PLLCs owe both a franchise tax (0.25% of net worth, $100 minimum) and an excise tax (6.5% of Tennessee taxable net earnings) at the entity level, plus an annual report fee that mirrors the formation fee schedule. Note that 2024 legislation (HB 1893/SB 2103) repealed the alternative property-measure basis of the franchise tax for tax years ending on or after January 1, 2024, which may reduce the franchise tax bill for some PLLCs. ## How to Set Up Your Tennessee PLLC Step by Step ### If You Do It Yourself **Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.** Any licensed profession rendering "professional services" as defined by the Tennessee Revised LLC Act must use a PLLC rather than a plain LLC — this includes attorneys, physicians, dentists, CPAs, architects, engineers, clinical social workers, optometrists, and chiropractors, among others. **Step 2 — Get licensing board sign-off if required.** Tennessee has no formal statutory pre-approval or certification process requiring a licensing board to sign off before the Secretary of State accepts your PLLC filing. The Articles of Organization simply certify a licensed-professional purpose by checking the "professional" box on the same form used for regular LLCs. In practice, if your PLLC's name uses a protected word like "Engineer," "Attorney," or "CPA," you'll often need to reference or attach a Certificate of Good Standing from the relevant licensing board — but this is a naming-compliance step, not a hard pre-filing approval gate like some other states impose. Because there's no mandatory pre-approval process, your Tennessee PLLC can be filed and formed in a single step alongside the licensing self-certification. Confirm with your specific board whether a protected-word name triggers a good-standing reference requirement before you file, since that's the one place a board interaction can slow things down. **Step 3 — File your formation documents.** File the Articles of Organization (with Professional LLC election) with Tennessee Secretary of State, Division of Business Services, $50 per member, with a $300 minimum and $3,000 maximum (same fee schedule as a standard LLC). **Step 4 — Appoint a registered agent.** Tennessee calls this role a "Registered Agent" — required at formation. **Step 5 — Confirm ownership eligibility for every member.** Members generally must be licensed to render the professional service the PLLC was organized to provide (Tenn. Code Ann. §48-249-1109) — non-licensed individuals cannot hold a membership interest, subject to the specific healthcare pairings described below. **Step 6 — Address malpractice insurance requirements.** Tennessee does not impose a confirmed blanket statutory malpractice-insurance mandate tied to PLLC formation or maintenance. Individual licensing boards may separately require coverage or proof of financial responsibility as a condition of maintaining your license, so check your specific board's rules rather than assuming the PLLC filing alone satisfies any insurance obligation. **Step 7 — Handle ongoing state compliance.** Tennessee PLLCs owe both a franchise tax (0.25% of net worth, $100 minimum) and an excise tax (6.5% of Tennessee taxable net earnings) at the entity level, plus an annual report fee that mirrors the formation fee schedule. Note that 2024 legislation (HB 1893/SB 2103) repealed the alternative property-measure basis of the franchise tax for tax years ending on or after January 1, 2024, which may reduce the franchise tax bill for some PLLCs. Tennessee has no individual income tax — the Hall Income Tax on investment income was fully repealed effective January 1, 2021 — so a Tennessee PLLC's pass-through profit isn't taxed at the individual state level. **Step 8 — Watch for Tennessee-specific PLLC traps.** The most common Tennessee-specific mistake is assuming any two licensed professions can share a PLLC because the statute names some healthcare pairings — the carve-outs are specific and limited (e.g., podiatrists with physicians, but excluding radiologists, pathologists, and anesthesiologists from that physician group), so confirm your exact pairing is on the authorized list rather than assuming a general multidisciplinary allowance. Ready to Launch Your Business in Tennessee?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ### If LLC Attorney Does It for You 1. Submit your profession, license number, and ownership details at llcattorney.com. 2. LLC Attorney forms your Tennessee PLLC, coordinating any required licensing board approval before filing. 3. Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions. ## When Should You Talk to an Attorney About Your Tennessee PLLC? Talk to an attorney before forming your Tennessee PLLC if you're unsure whether your specific healthcare pairing qualifies for one of the statute's named multidisciplinary carve-outs, if a member's license lapses or changes status, or if your PLLC name uses a protected professional word and you need to confirm the good-standing reference your board expects. ## What You Actually Get With LLC Attorney's Tennessee PLLC Formation The part of Tennessee PLLC formation that trips people up isn't the filing itself — it's correctly identifying whether your profession falls within one of the statute's specific multidisciplinary carve-outs or needs a single-profession entity. LLC Attorney gets this right from the start. - PLLC formation in Tennessee, starting at $149. - Licensing board coordination and ownership-eligibility review handled for your specific profession. - Filing paperwork drafted for Tennessee's actual requirements — not a generic multi-state template. - Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions. Tennessee's PLLC filing is straightforward, but the multidisciplinary carve-outs are easy to misread — LLC Attorney makes sure your PLLC is structured correctly for your specific profession and any co-ownership arrangement. ## Ready to Form Your Tennessee PLLC? LLC Attorney forms Tennessee PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your registered agent once your PLLC is approved. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in Tennessee?Follow our fast, easy process to get started right now.[Form My Tennessee PLLC](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions ### Does Tennessee offer a PLLC as a separate entity type? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. Tennessee recognizes the PLLC as a distinct entity type for licensed professionals under Tenn. Code Ann. Title 48, Chapter 249, Part 11. ### Which licensed professions need a PLLC in Tennessee? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Attorneys, physicians, dentists, CPAs, architects, engineers, clinical social workers, optometrists, and chiropractors are among the licensed professions required to use a PLLC rather than a standard LLC in Tennessee. ### Does Tennessee require licensing board approval before forming a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) No. Tennessee has no formal statutory pre-approval process — the PLLC election is a self-certification on the same Articles of Organization form used for regular LLCs, though protected professional words in your name may require a good-standing reference from your board. ### How much does it cost to form a PLLC in Tennessee? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) The Tennessee PLLC filing fee is $50 per member, with a $300 minimum and $3,000 maximum — the same fee schedule as a standard Tennessee LLC. ### Who can own a Tennessee PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Members generally must be licensed to render the professional service offered, except for the specific healthcare pairings the statute expressly authorizes (optometrists with ophthalmologists, podiatrists with physicians, chiropractors with physicians, physician assistants with physicians, and advanced practice nurses with physicians). ### Can a Tennessee PLLC combine multiple licensed professions? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Generally no, except for the named healthcare pairings Tennessee's statute expressly authorizes. Outside those specific combinations, a Tennessee PLLC must be organized around a single professional service. ### What liability protection does a Tennessee PLLC actually provide? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A Tennessee PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional. ### Does Tennessee require malpractice insurance for a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Tennessee doesn't impose a confirmed blanket malpractice-insurance mandate tied to PLLC formation itself, though your specific licensing board may separately require coverage as a condition of maintaining your license. ### Does LLC Attorney form PLLCs? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. LLC Attorney helps licensed professionals in Tennessee form the correct entity type for their profession, starting at $149. ## Related Tennessee Resources - [Tennessee LLC Formation](/states/tn/llc-formation-tennessee) - [Tennessee Registered Agent](/states/tn/registered-agent-tennessee) - [Tennessee EIN Number](/states/tn/ein-number-tennessee)