F&E-2 - Criteria That Must be Met Before There is a Filing Requirement

Entities with limited liability protection that are "doing business" and have "substantial nexus" in the state must file a franchise tax return on form FAE170 unless they have a not-for-profit status or are otherwise exempt under Tenn. Code Ann. § 67-4-2008. Note that "doing business" and "substantial nexus" are defined in the Tennessee code.

Reference: Tenn. Code Ann. §§ 67-4-2004(14); 67-4-2004(49); 67-4-2007(a); 67-4-2105(a).

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