The branches or offices of non-depository financial institutions that are part of a unitary business should be included on Line 4 of the financial institution that submits form FAE186.
For example, if Company A and Company B file as a unitary business for franchise and excise tax purposes, both companies’ branches or offices should be included on Form FAE186. (I.e., if Company A submits Form FAE186, it should include Company B’s branches or offices on Line 4 of FAE186).
Reference: Tenn. Code Ann. § 67-4-2017.