Tennessee business tax extension
This page sets out Tennessee's business tax return rules from its own instructions and laws. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From Tennessee's own forms, instructions and laws, cited below
Tennessee business tax returns
Tennessee's rules for each business return, as its own instructions and laws state them:
Franchise and excise tax (corporations, LLCs, partnerships and other entities)
- Return
- Form FAE 170, Franchise and Excise Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- The extension depends on payment, not on a federal extension: by the original due date the business must pay the lesser of 90% of this year's tax or 100% of last year's ($100 if last year's tax was zero), with an extension payment through TNTAP or Form FAE 173, Application for Extension of Time to File Franchise and Excise Tax Return. If payments already made meet that, no request is needed. Check the federal-extension box on the return if a federal extension was filed.
- Extension length
- 7 months
- Extended due date
- The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: an extension payment through TNTAP, or Form FAE 173 with a mailed payment for e-filing exceptions.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Tennessee's instructions say the same for its returns: a Tennessee extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Tennessee's forms and instructions?
On the Tennessee Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Tennessee return and any Tennessee extension request go to the state.
Tennessee extension FAQ
When is the Tennessee Form FAE 170 due?
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).
Does a Tennessee extension give more time to pay?
No. The tax is due by the original due date, even with an extension. To pay with the extension: an extension payment through TNTAP, or Form FAE 173 with a mailed payment for e-filing exceptions.
Does a Tennessee business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation.
Sources
- Due Dates and Tax Rates (Franchise & Excise Tax) - Tennessee Department of Revenue, read
- Instructions for Franchise and Excise Tax Return (FAE 170), 2025 (PDF), read
- FAE 173, Application for Extension of Time to File Franchise and Excise Tax Return (RV-R0011401, 12/25) (PDF), read
- Franchise and Excise Tax Manual - June 2025 (PDF), read
Filing a federal business extension this season?
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