Franchise & Excise Tax – General Information
- F&E-1 - Entity Types that File Franchise & Excise Tax Returns
- F&E-2 - Criteria That Must be Met Before There is a Filing Requirement
- F&E-3 - Filing Requirements for Disregarded Entities
- F&E-4 - Tennessee Filing Requirement for an LLC that Files Federally as an Individual or Division of a General Partnership
- F&E-5 - Due Date for Filing Form FAE170 and Online Filing Requirement
- F&E-6 - Application for Exemption/Annual Exemption Renewal (Form FAE183) Due Date
- F&E-7 - The Date an Entity Formed Outside of TN Becomes Subject to the F&E Tax
- F&E-8 - Due Date of a Return Covering Less Than 12 Months
- F&E-9 - Extension for Filing the Franchise and Excise Tax Return
- F&E-10 - Waiver of Late Filing Penalty
- F&E-11 - Threshold for When Estimated Tax Payments are Required
- F&E-12 - Calculation of the Quarterly Estimated Payment Amounts
- F&E-13 - Estimated Tax Payments Due Dates and Penalty
- F&E-14 - Application of Estimated Tax Payments in the State's Computer System
- F&E-15 - Inactive Business, Final Return, and Closing Your Account
- F&E-16 - Economic Nexus Standard
- F&E-17 - Physical Presence is Not Required to Establish Nexus for Franchise and Excise Taxes
- F&E-18 - Substantial Nexus May Exist When Bright-Line Standards Are Not Met
- F&E-19 - Filing Requirement when Entity with Substantial Nexus Qualifies for Protection Under Public Law 86-272
- F&E-20 - Ownership Interest in a General Partnership May Create Nexus for the Owner
- F&E-21 - Virtual Currency Ownership and Use in Business Transactions are Subject to F&E Tax
- F&E-22 - Report Federal Income Revisions on Department's Form
- F&E-23 - Notice of Overpayment and TNTAP Account Credits
- F&E-24 - Extensions Granted in 2020 for COVID-19 Relief & Tornadoes & Severe Storms
- F&E-25 - Application of 2019 Franchise & Excise Tax Overpayment to 2020 Quarterly Estimate
- F&E-26 - State Funding Board Certification Regarding Special Revenues
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