Form FAE 186

• What is Form FAE 186?  
• How is Form FAE 186 helpful?
• Is a non-depository financial institution with no branch or office in Tennessee required to submit Form FAE 186?
• Does a financial institution that is part of a unitary business (i.e. the group files franchise and excise taxes with Form FAE 174) need to submit Form FAE 186?
• Should branches or offices of non-depository financial institutions that are part of a unitary business be included on Line 4 of the financial institution that submits Form FAE 186?  
• If a non-depository financial institution has multiple branches, but each branch is located within the same municipality, is the financial institution required to complete Line 4(c) (outstanding loans and sales contracts receivable) of Form FAE 186?