The extended due date of F&E returns for calendar year taxpayers is October 15. However, taxpayers who file the F&E return after the due date may request a waiver of late filing penalties. After filing the return, the taxpayer may apply for a waiver of penalty by…
- Log in to TNTAP.
- Select “Additional Actions” next to the relevant account
- Click “Petition for Penalty Waiver.”
- Complete and submit the request.
The taxpayer will need to explain why the return was late. Penalty waiver petitions are reviewed on a case-by-case basis.