Tennessee Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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TN Form FAE173 | Tennessee Extension Request • LLC / PartnershipTennessee LLC & Partnership Tax Extension
Tennessee LLCs and partnerships subject to Tennessee's Franchise and Excise (F&E) tax file Form FAE170 (Franchise, Excise Tax Return) with the Tennessee Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Tennessee accepts the federal Form 7004 extension–no separate Tennessee extension form is required–but Tennessee requires that a minimum of 90% of the F&E tax owed be paid by April 15, 2026 to avoid the failure-to-pay penalty. Tennessee eliminated its Hall income tax in 2021, so LLC members no longer owe Tennessee income tax on interest and dividend income.
Extending a Tennessee LLC or Partnership Return
File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026. Pay at least 90% of Tennessee F&E tax owed by April 15, 2026 through TNTAP or by mailing a payment with Form FAE173 to: Tennessee Department of Revenue, Andrew Jackson State Office Bldg., 500 Deaderick St., Nashville, TN 37242. Tennessee's excise tax is 6.5% of net earnings apportioned to Tennessee, and the franchise tax is 0.25% of the greater of Tennessee net worth or real and tangible property in Tennessee. Calculate both components before the April 15, 2026 payment deadline to ensure the 90% threshold is met.
Tennessee LLC Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026–no separate Tennessee form is required.
- Pay at least 90% of Tennessee F&E tax (franchise + excise) by April 15, 2026 through TNTAP or by mail with Form FAE173.
- Calculate both the franchise tax (0.25% of net worth/property) and excise tax (6.5% of net earnings) before the April 15, 2026 payment deadline.
- File the completed Form FAE170 with the Tennessee Department of Revenue by October 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Tennessee return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Tennessee return by October 15, 2026
How to Pay
Tennessee requires online payment for tax amounts of At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the Tennessee Online Tax Extension Payment portal. For amounts under At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties., complete TN Form FAE173 | Tennessee Extension Request and mail with your payment.
Tennessee Online Payment Portal
Submit electronically through the Tennessee Online Tax Extension Payment system. Required for all payments At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
TN Form FAE173 | Tennessee Extension Request by Check
Download TN Form FAE173 | Tennessee Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Andrew Jackson State Office Bldg.
500 Deaderick St., Nashville, TN 37242
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax. |
LLC / Partnership Quick Reference
| State Abbreviation | TN |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | TN Form FAE173 | Tennessee Extension Request |
| Online Payment | Tennessee Online Tax Extension Payment |
| State Agency | Tennessee Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax. |
Tennessee Business Tax Extension – S Corporation
TN Form FAE173 | Tennessee Extension Request • S CorporationTennessee S Corporation Tax Extension
Tennessee S corporations subject to the Franchise and Excise (F&E) tax file Form FAE170 with the Tennessee Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Tennessee accepts the federal Form 7004 extension for S corporations–no separate Tennessee extension form is required–but at least 90% of Tennessee F&E tax must be paid by April 15, 2026 to avoid the failure-to-pay penalty. Tennessee does not impose a separate income tax on S corporation shareholders–the Hall income tax on interest and dividends was eliminated as of January 1, 2021–so the F&E tax at the entity level is the primary Tennessee tax obligation for S corporations.
Extending a Tennessee S Corporation Return
File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026. Pay at least 90% of Tennessee F&E tax by April 15, 2026 through TNTAP or by mailing a payment with Form FAE173 to: Tennessee Department of Revenue, Andrew Jackson State Office Bldg., 500 Deaderick St., Nashville, TN 37242. Tennessee S corporations compute the excise tax at 6.5% of Tennessee net earnings and the franchise tax at 0.25% of the greater of Tennessee net worth or real and tangible property in Tennessee. Both must be calculated and at least 90% paid by April 15, 2026.
Tennessee S Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026–no separate Tennessee form is required.
- Pay at least 90% of Tennessee F&E tax by April 15, 2026 through TNTAP or by mail with Form FAE173.
- Calculate both franchise and excise tax components (0.25% franchise + 6.5% excise) before the April 15, 2026 payment deadline.
- File the completed Form FAE170 with the Tennessee Department of Revenue by October 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Tennessee return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Tennessee return by October 15, 2026
How to Pay
Tennessee requires online payment for tax amounts of At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the Tennessee Online Tax Extension Payment portal. For amounts under At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties., complete TN Form FAE173 | Tennessee Extension Request and mail with your payment.
Tennessee Online Payment Portal
Submit electronically through the Tennessee Online Tax Extension Payment system. Required for all payments At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
TN Form FAE173 | Tennessee Extension Request by Check
Download TN Form FAE173 | Tennessee Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Andrew Jackson State Office Bldg.
500 Deaderick St., Nashville, TN 37242
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax. |
S Corporation Quick Reference
| State Abbreviation | TN |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | TN Form FAE173 | Tennessee Extension Request |
| Online Payment | Tennessee Online Tax Extension Payment |
| State Agency | Tennessee Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax. |
Tennessee Business Tax Extension – C Corporation
TN Form FAE173 | Tennessee Extension Request • C CorporationTennessee C Corporation Tax Extension
Tennessee C corporations subject to the Franchise and Excise (F&E) tax file Form FAE170 with the Tennessee Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Tennessee accepts the federal Form 7004 extension for C corporations–no separate Tennessee extension form is required–but at least 90% of Tennessee F&E tax must be paid by April 15, 2026 to avoid the failure-to-pay penalty. Tennessee's excise tax is 6.5% of Tennessee net earnings, and the franchise tax is 0.25% of the greater of Tennessee net worth or Tennessee real and tangible property.
Requesting a Tennessee C Corporation Extension
File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026. Pay at least 90% of Tennessee F&E tax owed by April 15, 2026 through TNTAP or by mailing a payment with Form FAE173 to: Tennessee Department of Revenue, Andrew Jackson State Office Bldg., 500 Deaderick St., Nashville, TN 37242. Tennessee C corporations apportioning income to multiple states use a single-sales-factor formula based on Tennessee sales. Complete the Tennessee apportionment and net worth calculations before April 15, 2026 to ensure the 90% payment threshold is met for both the franchise and excise components.
Tennessee C Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the Tennessee Form FAE170 return to October 15, 2026–no separate Tennessee form is required.
- Pay at least 90% of Tennessee F&E tax (excise at 6.5% + franchise at 0.25%) by April 15, 2026 through TNTAP or by mail with Form FAE173.
- Apply the Tennessee single-sales-factor apportionment formula and the updated franchise tax minimum measure for tax year 2025.
- File the completed Form FAE170 with the Tennessee Department of Revenue by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Tennessee return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Tennessee return by October 15, 2026
How to Pay
Tennessee requires online payment for tax amounts of At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the Tennessee Online Tax Extension Payment portal. For amounts under At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties., complete TN Form FAE173 | Tennessee Extension Request and mail with your payment.
Tennessee Online Payment Portal
Submit electronically through the Tennessee Online Tax Extension Payment system. Required for all payments At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
TN Form FAE173 | Tennessee Extension Request by Check
Download TN Form FAE173 | Tennessee Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Andrew Jackson State Office Bldg.
500 Deaderick St., Nashville, TN 37242
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax. |
C Corporation Quick Reference
| State Abbreviation | TN |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | TN Form FAE173 | Tennessee Extension Request |
| Online Payment | Tennessee Online Tax Extension Payment |
| State Agency | Tennessee Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax. |
Tennessee Business Tax Extension – Fiduciary
TN Form FAE173 | Tennessee Extension Request • FiduciaryTennessee Fiduciary Tax Extension
Tennessee trusts and estates that are subject to Tennessee's Franchise and Excise (F&E) tax file Form FAE170 with the Tennessee Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Tennessee accepts the federal Form 7004 extension–no separate Tennessee form is required–but at least 90% of Tennessee F&E tax owed must be paid by April 15, 2026. Note that most simple trusts and testamentary estates are not subject to the F&E tax–it applies primarily to trusts engaged in a trade or business in Tennessee. Tennessee eliminated the Hall income tax on interest and dividends as of January 1, 2021, so trusts receiving only investment income generally have no Tennessee income tax obligation.
Extending a Tennessee Fiduciary Return
If the trust is subject to Tennessee F&E tax, file IRS Form 7004 before April 15, 2026 to extend the Form FAE170 return to October 15, 2026. Pay at least 90% of Tennessee F&E tax by April 15, 2026 through TNTAP or by mailing a payment with Form FAE173 to: Tennessee Department of Revenue, Andrew Jackson State Office Bldg., 500 Deaderick St., Nashville, TN 37242. For trusts not subject to F&E tax, no Tennessee return or extension is required. Tennessee beneficiaries who receive distributions from trusts pay no Tennessee income tax on those distributions–the Hall income tax that previously applied to dividends and interest was fully repealed effective January 1, 2021.
Tennessee Fiduciary Extension Checklist
- Determine whether the trust is subject to Tennessee F&E tax by confirming whether it conducts a trade or business in Tennessee.
- If F&E tax applies, file IRS Form 7004 before April 15, 2026 to extend the Form FAE170 return to October 15, 2026 and pay at least 90% of F&E tax through TNTAP or by mail.
- If the trust is an investment trust with no Tennessee business activity, no Tennessee return or extension is required for tax year 2025.
- File the completed Form FAE170 with the Tennessee Department of Revenue by October 15, 2026 if F&E tax obligations exist.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Tennessee return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Tennessee return by October 15, 2026
How to Pay
Tennessee requires online payment for tax amounts of At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the Tennessee Online Tax Extension Payment portal. For amounts under At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties., complete TN Form FAE173 | Tennessee Extension Request and mail with your payment.
Tennessee Online Payment Portal
Submit electronically through the Tennessee Online Tax Extension Payment system. Required for all payments At least 90% of Tennessee franchise and excise tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
TN Form FAE173 | Tennessee Extension Request by Check
Download TN Form FAE173 | Tennessee Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Andrew Jackson State Office Bldg.
500 Deaderick St., Nashville, TN 37242
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax. |
Fiduciary Quick Reference
| State Abbreviation | TN |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | TN Form FAE173 | Tennessee Extension Request |
| Online Payment | Tennessee Online Tax Extension Payment |
| State Agency | Tennessee Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax. |
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