No. The extended due date of F&E returns for calendar year taxpayers is October 15. However, taxpayers who file the F&E return after the due date may request a waiver of late filing penalties. After filing the return, the taxpayer may apply for a waiver of penalty by signing into its TNTAP account and selecting "Petition for Penalty Waiver." The taxpayer will need to explain why the return was late. Penalty waiver petitions are reviewed on a case-by-case basis.