Tennessee Business Tax Extension 2026: 2025 Tax-Year Filing Guide
LLC & Partnership · S Corporation · C Corporation · Fiduciary
This guide explains how to file a Tennessee (TN) business tax extension for each entity type. For example, CBT taxpayers generally receive six months, while partnerships generally receive five months. However, estimated tax remains due by the original deadline.
Need a pro? Connect with a U.S.-based CPA or EA to prepare and file your TN return.
Remember, payment is still due by the original deadline. In other words, extensions only extend filing time.
Tennessee (TN) rules depend on entity type. Next, confirm the entity’s classification, file the required extension or retain federal proof when applicable, and pay required tax by the original deadline.
Tennessee LLC Tax Extension: Filing Details
A calendar-year partnership or LLC taxed as a partnership generally files Form FAE170, as applicable, when a Tennessee filing obligation applies. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
In addition, the extension applies to filing time only. Therefore, pay required Tennessee tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required Tennessee tax by the original deadline to limit penalties and interest.
Tennessee S Corporation Tax Extension: Filing Details
For an S corporation, a calendar-year business generally files Form FAE170 when it has a Tennessee filing obligation. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
Tennessee C Corporation Tax Extension: Filing Details
For a C corporation, a calendar-year business generally files Form FAE170 and must follow Tennessee corporate-income-tax extension rules. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
The extension applies to filing time only. Pay required Tennessee tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required Tennessee tax by the original deadline to limit penalties and interest.
Fiduciary, Estate, and Trust Filing Details
Finally, a calendar-year estate or trust generally files Not applicable when it has a Tennessee fiduciary filing obligation. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
Quick Reference: Deadlines and Forms
The table below provides a quick reference to Tennessee business tax extensions. See our IRS Form 7004 guide, Tennessee individual tax extension, and business tax extension resource for related guidance.
| Entity Type | TN Return Form | Extension Method | Extended Deadline |
|---|---|---|---|
| LLC / Partnership | FAE170 | Federal 5-month; FAE173 | November 16, 2026 |
| S Corporation | FAE170 | FAE173 | November 16, 2026 |
| C Corporation | FAE170 | FAE173 | November 16, 2026 |
| Fiduciary / Estate / Trust | Not applicable | Form Not applicable | November 16, 2026 |
Frequently Asked Questions
Quick answers about Tennessee business tax extensions – but always confirm the current rules with the Tennessee Department of Revenue.
Visit TN DORYes. However, the applicable entity-specific requirements listed above must be satisfied. Tennessee extension requirements vary by entity type; confirm the current franchise and excise tax rules with the Department of Revenue.
Generally no. In other words, pay required tax by the original deadline and confirm the current state payment rules. An extension of time to file does not extend the time to pay – failing to pay by the original deadline can result in penalties and interest, even if the return is filed within the extended window.
No. In practice, partnerships, S corporations, C corporations, and fiduciaries can use different original dates, extension periods, or forms. For 2025 calendar-year returns filed in 2026, partnerships and LLCs taxed as partnerships get a five-month extension (Sept. 15), while the others generally get a six-month extension (Oct. 15).
Review the Tennessee Department of Revenue guidance for the entity’s return. Additionally, the DOR publishes the most current forms (FAE173, FAE173, Not applicable, etc.) and any changes to extension periods or payment thresholds.
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