F&E-1 - Entity Types that File Franchise & Excise Tax Returns

The following entity types may be required to file the franchise and excise tax return:

  • corporation
  • subchapter S corporation
  • limited liability company
  • professional limited liability company
  • registered limited liability partnership
  • professional registered limited liability partnership
  • limited partnership
  • cooperative
  • joint-stock association
  • business trust
  • regulated investment company
  • REIT
  • state-chartered or national bank
  • state-chartered or federally chartered savings and loan association

Reference: Tenn. Code Ann. §§ 67-4-2004(38); 67-4-2005; 67-4-2104.

Not finding answers? Submit a request


Powered by Zendesk