All franchise and excise tax returns and payments filed on or after January 1, 2016 are required to be made electronically. Filers should use software commercially available for this purpose or file using TNTAP. Filers not using commercially available software that are required to file Schedule N for apportionment purposes are not currently able to file electronically. These filers must use paper tax returns instead. No penalty will be charged for businesses filing paper tax returns in this situation.
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