Franchise & Excise Tax
- Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019?
- If a single member limited liability company (“SMLLC”) elects to be disregarded for federal tax purposes, can its corporate parent claim the SMLLC’s job tax credits on future franchise, excise tax returns?
- Has the State Funding Board made a certification regarding Special Revenues?
- Has the franchise and excise tax credit for service providers of broadband internet access been repealed?
- What are the franchise and excise tax filing requirements for an entity that has substantial nexus in the state but qualifies for protection under Public Law 86-272?
- May a taxpayer have substantial nexus in the state if it does not meet the bright–line presence standards?
- Is a physical presence required to establish nexus for franchise and excise taxes?
- What are the requirements for receiving a franchise & excise tax extension?
- How is the industrial machinery credit recapture calculated?
- Who must file a $100 minimum franchise tax return?
- What entity types file the franchise and excise tax return?
- For franchise tax purposes, is computer software considered tangible property includable on Schedule G?
- For franchise and excise tax purposes, should computer software be included in the property factor for apportionment purposes?
- Do Tennessee franchise and excise tax laws include a throwback provision for sourcing receipts to the state for apportionment purposes?
- For franchise and excise taxes, when must a consolidated net worth election form be filed?
- Do taxpayers have an option to delay claiming the standard job tax credit on their franchise and excise tax return?
- How Do I Make an Estimated Payment for Tennessee's Franchise and Excise Taxes?
- Is an adjustment needed to prevent the IRC Section 179 expense deduction from being deducted twice on the excise tax return?
- Why does my franchise and excise tax Notice of Overpayment not show my full credit balance available?
- How is owned property reported in the property factor of the apportionment ratio on a final return when a complete liquidation occurred in a single day?
- What is the due date for a franchise and excise tax return that covers less than 12 months?
- Is there a cap on deductible business interest expense for excise tax purposes?
- Are state and local tax incentives and grants included in net earnings for excise tax purposes?
- How are dividend and interest income sourced for purposes of the receipts factor of the apportionment ratio?
- Should the Consolidated Net Worth Election Registration Application include an insurance company if it is an affiliated group member?
- Are virtual currency transactions reported for franchise and excise tax?
- Is a single member limited liability company owned by an S corporation disregarded for franchise and excise tax purposes?
- Is a limited partnership that is disregarded for federal income tax purposes also disregarded for franchise and excise tax purposes?
- How do I determine the number of jobs that qualify for the standard job tax credit if jobs are created in multiple enhancement counties?
- Do I need to file a Form IE if the intangible expense deduction was granted on a previously filed Form IE-A?
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