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.
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