Franchise & Excise Tax Forms
Online Filing - All franchise & excise tax returns must be filed and paid electronically. Please visit the File and Pay section of our website for more information on this process. Paper returns will not be accepted unless filing electronically creates a hardship upon the taxpayer. Generally, hardship exceptions will include taxpayers who do not own a computer; taxpayers who do not have access to the internet; and taxpayers whose religious beliefs prohibit the use of computers and related technology.
- Online Registration using the Tennessee Taxpayer Access Point (TNTAP).
- Application for Registration and Instructions
- Application for Exemption/Annual Exemption Renewal
Franchise and Excise Tax Returns
Corporation, Limited Liability Company & Limited Partnership - (not financial institution or captive REIT)
Corporation, Limited Liability Company & Limited Partnership - (financial institution or captive REIT)
- Form FAE174 Franchise and Excise Financial Institution and Captive REIT Tax Return, includes Schedules A-H, SF, J, K, SE, M, N, T, U, V
- Form IE - Intangible Expense Disclosure
- Schedules 174SC & 174NC Consolidated Net Worth Apportionment
- Schedule X - Job Tax Credit
- Captive REIT Disclosure Form
- Form FAE174 Instructions
- Instructions for filing FAE 182, 185, 186 & 187 using the Tennessee Taxpayer Access Point (TNTAP)
- Certification - Excise Tax Deduction for Donation to a Qualified Public School Group or a Nonprofit Corporation, Association or Organization
- Certification Form for Qualified Low-Income Community Historic Structure
Note: File FAE183 instead of this form beginning in 2018.
- Certificate of Contribution for Tax Credit – Community Investment Tax Credit Program for the Promotion of Affordable Housing Opportunities
- Website link: Tennessee Housing and Development Agency
- Certificate of Contribution for Tax Credit - Community Development Financial Institution
- Rural Opportunity Fund and Small Business Opportunity Fund Certificate of Contribution for Tax Credit (FAE174 filers)
Note: See the Job Tax Credit information page for Recommended Documentation, Tier Maps, Schedules and other information.
- Estimated Franchise and Excise Tax Payments Worksheet
- Excise Tax Interest Expense Worksheet
- Excise Tax Table of Business Interest Expense Carryforward
- Franchise Tax Short Period Return Worksheets
- Franchise Tax Worksheet for Accounts in Final Return Status
- Industrial Machinery Credit Recapture Worksheet