What are the requirements for receiving an automatic F&E extension?

To receive an F&E extension, a taxpayer must meet the following requirements:

  1. Make a payment, on or before the original due date, equal to or greater than     
    • 90% of the current period liability, or
    • 100% of the previous period liability, annualized to 365.25 days, or
    • $100 if the previous period does not exist.
  1. File for a federal extension.  To note this when filing on TNTAP, say “yes” when asked “Have you filed for an extension?”
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