Tennessee

State of Tennessee Business Income Tax Extensions

E-file an IRS business tax extension with TaxExtension.com

General Instructions

Tennessee business tax returns are due by the 15th day of the 4th month after the close of the tax year. For calendar year filers, this date is April 15. If you cannot file on time, you can get a Tennessee tax extension.

The guidelines for obtaining a Tennessee tax extension are as follows:

• If you have a valid Federal extension (IRS Form 7004) and you owe zero state tax, you will automatically be granted a Tennessee tax extension.

• If you owe state tax and you file a Federal consolidated tax return, you must use Form FAE-173 (Application for Extension of Time to File Franchise, Excise Tax Return) or file your extension request electronically. Remember to submit a Tennessee extension payment with your request.

• If you owe state tax and you don’t file a Federal consolidated return, you can use Form FAE-173 or Federal Form 7004 to request a Tennessee tax extension. Make sure to submit a Tennessee extension payment with your request.

NOTE: Make sure to attach a copy of Federal Form 7004 or Tennessee Form FAE-173 to your state tax return when it’s filed.

A Tennessee tax extension will give you 6 extra months to file your return, moving the filing deadline to October 15 (for calendar year taxpayers). Keep in mind, a tax extension gives you more time to file, but not more time to pay your state tax. To avoid penalties, your Tennessee extension request and your balance due must be submitted by the original deadline (April 15).

The specific payment requirements for obtaining a Tennessee tax extension are as follows:

• You must pay 90% of your current year tax liability or 100% of your previous year tax liability, whichever is less.

• If the previous tax year was less than 12 months, the tax must be annualized (for the purposes of calculating your required extension payment).

• If your previous year tax liability was zero, the required extension payment is $100.

To electronically file your Tennessee extension, go to the Franchise and Excise Tax Online Filing portal: apps.tn.gov/fnetax

For more information, please visit the Tennessee Department of Revenue website: www.tn.gov/revenue

Tennessee State Income Tax Extension Forms

 

Form FAE-173 (Application for Extension of Time to File Franchise, Excise Tax Return): www.tn.gov/revenue/forms/fae/fae173.pdf

 

Mail to the following address:

Tennessee Department of Revenue

Andrew Jackson State Office Building

500 Deaderick Street

Nashville, TN  37242