State of Tennessee Business Income Tax Extensions

Tennessee offers a 6-month extension, which moves the business filing deadline to October 15 (for calendar year filers).

To request a Tennessee extension, file Form FAE-173 by the original deadline of your return. Form FAE-173 must be used if you file a Federal consolidated return and you owe Tennessee tax — unless you file your extension electronically using the Online Filing system: apps.tn.gov/fnetax

If you don’t file a Federal consolidated return and you owe Tennessee tax, you can request a state extension using either Tennessee Form FAE-173 or Federal Form 7004.

An extension of time to file is not an extension of time to pay. If you owe Tennessee tax for the taxable year, it must be paid by the original due date to avoid interest and penalties. In order to get a Tennessee extension, you are required to pay 90% of the applicable year’s tax liability or 100% of the prior year’s tax liability (whichever is less). If you had zero tax liability for the prior year, the extension payment requirement is $100.

If you owe tax, make sure to remit your Tennessee extension payment with your tax extension request, Form FAE-173 or Form 7004, or pay electronically via Tennessee Online Filing: apps.tn.gov/fnetax

If you owe zero Tennessee tax and you have a valid Federal tax extension (IRS Form 7004), you will automatically receive a Tennessee tax extension.