Franchise & Excise Tax

<a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general21-17.pdf" target="_blank">Tax Filing Extensions: August 2021 Flooding and Severe Storms</a> Apr.2025 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/07-02fe.pdf" target="_blank">Job Tax Credit Changes</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/25-02fe.pdf" target="_blank">25-02</a> April 2021 Jan. 2024 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/25-05fe.pdf" target="_blank">Tax Filing Extensions: April Storms</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/farming.pdf" target="_blank">Farming Activities</a> June 2013 June 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-27fe.pdf" target="_blank">17-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/16-04fe.pdf" target="_blank">Estimated Tax Payment Requirements</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/14-12fe.pdf" target="_blank">Single Member LLC Subsidiaries of REITs </a> June 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/09-05fe.pdf" target="_blank">09-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/22-03fe.pdf" target="_blank">22-03</a> Feb. 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-01fe.pdf" target="_blank">Tax Filing Extensions: December 2023 Severe Storms & Tornadoes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/07-02fe.pdf" target="_blank">07-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/05-02fe.pdf" target="_blank">Stock-held Deduction Repealed & Replaced With Consolidated Net Worth Election</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/railroads.pdf" target="_blank">Railroad Companies - Franchise Tax Base</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/19-13fe.pdf" target="_blank">19-13</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general18-01.pdf" target="_blank">Due Date for Calendar Year 2017 Returns</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-11fe.pdf" target="_blank">Single Sales Factor for Manufacturers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-03fe.pdf" target="_blank">Due Date for Calendar Year 2016 Returns</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-11fe.pdf" target="_blank">Tennessee Works Tax Act Adopts Single Sales Factor Apportionment </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/trust3.pdf" target="_blank">Safe Harbor Established for Trusts and Estates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/08-06fe.pdf" target="_blank">Sales of Asset Within 12 Months of Distribution</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-13fe.pdf" target="_blank">20-13</a> Jan. 2013 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/19-18fe.pdf" target="_blank">19-18</a> Jan. 2016 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-03fe.pdf" target="_blank">21-03</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general23-02.pdf" target="_blank">23-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-06fe.pdf" target="_blank">Tennessee Works Tax Act Extends Tax Credit Carryforward Periods</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-01fe.pdf" target="_blank">Attachments to Franchise and Excise Tax Paper Returns</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-05fe.pdf" target="_blank">Tennessee Works Tax Act Creates Deduction from Franchise Tax Minimum Measure</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-13fe.pdf" target="_blank">Tax Filing Deadline Extensions: April 2020 Tornadoes & Severe Storms</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/19-14fe.pdf" target="_blank">Repatriated Earnings Subject to Transition Tax</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general21-17.pdf" target="_blank">21-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/18-05fe.pdf" target="_blank">18-05</a> Aug. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-15fe.pdf" target="_blank">17-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/16-02fe.pdf" target="_blank">16-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-04fe.pdf" target="_blank">20-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/decoupling.pdf" target="_blank">Decoupling From Federal Accelerated Depreciation</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-04fe.pdf" target="_blank">23-04</a> Oct. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-16fe.pdf" target="_blank">Interest Expense Carryforward </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/lowincome.pdf" target="_blank">Franchise and Excise Tax Exemption for Limited Partnerships and Limited Liability Companies that Provide Affordable Housing</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-05fe.pdf" target="_blank">20-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-03fe.pdf" target="_blank">Excise Tax Deduction for COVID-19 Relief Payments</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-15fe.pdf" target="_blank">Estimated Tax Payment Annualized Income Method</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/fe03-11.pdf" target="_blank">03-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/14-12fe.pdf" target="_blank">14-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/05-04.pdf" target="_blank">Excise Tax Deduction for Donation to a Nonprofit Corporation, Association or Organization</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/16-02fe.pdf" target="_blank">Due Date for Calendar Year 2015 Returns</a> Oct. 2024 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-19fe.pdf" target="_blank">21-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/05-04.pdf" target="_blank">05-04</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general18-01.pdf" target="_blank">18-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/12-05fe.pdf" target="_blank">Goodwill Excluded From Sales Factor</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-27fe.pdf" target="_blank">Intangible Expense Deduction</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-15fe.pdf" target="_blank">Series LLCs</a> Nov. 2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/chapt282.pdf" target="_blank">Public Chapter 282, Acts of 1993 Definition of Business Earnings</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-16fe.pdf" target="_blank">17-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/finishedgoods.pdf" target="_blank">04-31</a> Dec. 2021 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/25-02fe.pdf" target="_blank">Tax Filing Extensions: Hurricane Helene Six Additional Counties</a> Nov. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-06fe.pdf" target="_blank">13-06</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-09fe.pdf" target="_blank">Natural Disaster Tax Relief </a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-04fe.pdf" target="_blank">Tennessee Works Tax Act Creates Standard Excise Tax Deduction</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-07fe.pdf" target="_blank">Tennessee Works Tax Act Adopts Bonus Depreciation</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-05fe.pdf" target="_blank">24-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/12-16fe.pdf" target="_blank">12-16</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/19-18fe.pdf" target="_blank">Interest Expense Computation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/19-14fe.pdf" target="_blank">19-14</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-10fe.pdf" target="_blank">Tennessee Works Tax Act Creates Paid Family and Medical Leave Credit</a> July 2004 Sept. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-11fe.pdf" target="_blank">17-11</a> Aug. 2008 Feb. 2005 May 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/09-05fe.pdf" target="_blank">Annual Renewal of Franchise & Excise Tax Exemption</a> Apr. 2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-03fe.pdf" target="_blank">17-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/finishedgoods.pdf" target="_blank">Finished Goods Inventory</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-16fe.pdf" target="_blank">20-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/04-17.pdf" target="_blank">04-17</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/22-03fe.pdf" target="_blank">Research and Development Expenditures</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/forms/fae/RV-R0012001.pdf" target="_blank">Excise Tax Table of Business Interest Expense Carryforward</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/05-02fe.pdf" target="_blank">05-02</a> Mar. 2020 Oct. 2005 Aug. 2017 Aug. 2019 May 2024 Apr. 2022 Feb. 2017 May 2023 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-19fe.pdf" target="_blank">Tax Filing Extension: December 2021 Storms, Tornadoes, and Flooding</a> May 2021 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-05fe.pdf" target="_blank">Tax Filing and Payment Extension: COVID-19 Relief</a> Feb. 2018 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-07fe.pdf" target="_blank">23-07</a> Mar. 2025 Updated to clarify list of eligible counties Apr. 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/12-16fe.pdf" target="_blank">Intangible Expense Add-back and Deduction</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/08-06fe.pdf" target="_blank">08-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/lowincome.pdf" target="_blank">04-11</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general23-02.pdf" target="_blank">Tax Filing Extensions: March/April 2023 Severe Weather</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-09fe.pdf" target="_blank">24-09</a> July 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-06fe.pdf" target="_blank">Compromise Potential Ending for Intangible Expenses</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/farming.pdf" target="_blank">04-28</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-11fe.pdf" target="_blank">23-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/12-05fe.pdf" target="_blank">12-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-01fe.pdf" target="_blank">24-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/19-13fe.pdf" target="_blank">Global Intangible Low-Taxed Income</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-05fe.pdf" target="_blank">23-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-16fe.pdf" target="_blank">13-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/17-16fe.pdf" target="_blank">Federal Income Revisions</a> Sept. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/railroads.pdf" target="_blank">04-30</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-01fe.pdf" target="_blank">13-01</a> Notice updated to clarify loss recognition reporting requirements. <a href="https://tn.gov/content/dam/tn/revenue/documents/forms/fae/excisededuction.pdf" target="_blank">Certification form - Excise Tax Deduction for Donation to Qualified Public School Organization</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/24-05fe.pdf" target="_blank">Franchise Tax Property Measure Repeal</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/forms/fae/certificationfe.pdf" target="_blank">Certification form - Franchise and Excise Tax Exemption for Limited Partnerships and Limited Liability Companies that Provide Affordable Housing</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-06fe.pdf" target="_blank">23-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/16-04fe.pdf" target="_blank">16-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-15fe.pdf" target="_blank">13-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/decoupling.pdf" target="_blank">04-27</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-07fe.pdf" target="_blank">21-07</a> July 2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/13-16fe.pdf" target="_blank">Single Member LLCs: Tax Classification</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/18-05fe.pdf" target="_blank">Repatriated Earnings Subject to Transition Tax</a> July 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/fe03-11.pdf" target="_blank">Changes in Estimated Payment Requirements</a> July 2016 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/25-05fe.pdf" target="_blank">25-05</a> Mar. 2009 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/fae/04-17.pdf" target="_blank">Excise Tax Credit for Donations to Qualified Public School Support</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/21-07fe.pdf" target="_blank">Tax Deadline Extensions for March 2021 Severe Weather</a> May 2003 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/23-10fe.pdf" target="_blank">23-10</a> Apr. 2007 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/20-04fe.pdf" target="_blank">Tax Filing Extensions: March 2020 Tornadoes & Severe Storms</a>