No. Taxpayers may request a waiver of penalty resulting from a late-filed tax return. Penalty waivers are reviewed on a case-by-case basis. However, the Tennessee Department of Revenue will consider a waiver of penalty if a taxpayer requires additional time beyond October 15 to accurately prepare a franchise, excise tax return because of federal tax law changes affecting 2018. After filing their return, taxpayers may apply for a waiver of penalty by signing into their TNTAP account and selecting "Petition for Penalty Waiver."
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