To receive an F&E extension, a taxpayer must meet the following requirements:
- 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.
- File for a federal extension. To note this when filing on TNTAP, say “yes” when asked “Have you filed for an extension?”