2027 Tennessee Tax Deadlines

Last updated: August 5, 2026

Key Tennessee tax dates at a glance

• April 17, 2028: Calendar-year Form FAE170 franchise and excise tax return and payment.
• October 16, 2028: Extended Form FAE170 return, file only, when Form FAE173 extension requirements are met.
• April 15, 2027: First calendar-year franchise and excise estimated payment when required.
• June 15, 2027: Second calendar-year franchise and excise estimated payment when required.
• September 15, 2027: Third calendar-year franchise and excise estimated payment when required.
• January 18, 2028: Fourth calendar-year franchise and excise estimated payment when required.

Does Tennessee have an Individual income tax deadline in 2027?

Tennessee does not impose a state Individual income tax. Calendar-year 2027 Form FAE170 franchise and excise tax returns are due April 17, 2028, and Form FAE173 can extend filing to October 16, 2028, while payment remains due by the original deadline.

What Tennessee business deadlines apply for 2027?

Tennessee business deadlines depend on the tax program, entity facts, filing frequency, payment method, and state account setup. The state-specific items below should be managed as operational tax work, not as a personal income-tax deadline.

• Tennessee has not imposed a state Individual income tax since the Hall income tax was fully repealed for tax periods beginning on or after January 1, 2021.
• Form FAE170 is the Tennessee Franchise and Excise Tax Return.
• Form FAE173 is the Application for Extension of Time to File Franchise and Excise Tax Return.
• The excise tax rate is 6.5% of Tennessee net earnings.
• The franchise tax is generally 0.25% of the applicable tax base, subject to a $100 minimum tax.
• LLCs, Partnerships, and S Corporations are generally subject to Tennessee franchise and excise taxes unless a statutory exemption applies.
• Pass-through entities should not assume no Individual income tax means no Tennessee entity filing; franchise and excise tax, business tax, exemption, and owner-reporting facts still need review.
• Quarterly estimated payments may be required when expected franchise and excise tax liability meets the statutory threshold.
• Confirm whether an entity qualifies for a family-owned noncorporate entity or other statutory exemption.
• Reconcile the excise-tax net earnings base and the franchise-tax base because they are not the same calculation.
• Federal filing obligations, other-state Individual or composite-return obligations, and Tennessee business registration can still apply even though Tennessee has no state Individual income tax.
• Evaluate Tennessee business tax registration and returns separately from franchise and excise tax.
• File and pay through TNTAP.

When are Tennessee business estimated payments due?

Tennessee franchise and excise estimated payments generally follow the 15th day of the fourth, sixth, ninth, and first months after year-end, with weekend and holiday adjustments.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Instead AI helps tax teams treat Tennessee due dates as operational work, not a static checklist.

Tax-professional context: Because Tennessee imposes no broad-based individual income tax, engagement work centers on franchise and excise (F and E) tax, business tax, and sales/use tax compliance rather than individual return preparation.

Electronic filing requirements:

• F and E tax returns must be filed and paid electronically through TNTAP for most business entities.
• F and E estimated payments are also submitted through TNTAP.
• Confirm client TNTAP access and payment method before each deadline.

Sales and use tax considerations:

• Combined state and local sales tax generally ranges ~7% to 9.75% by jurisdiction.
• Use tax applies to out-of-state purchases where sales tax wasn't collected.
• Certain industries/transactions qualify for reduced rates or exemptions (e.g., industrial machinery); evaluate sales/use registration separately from F and E.

Business incentives and credits:

• Job Tax Credit and Industrial Machinery Tax Credit.
• R and D and investment credit considerations.
• FastTrack Infrastructure Development and related economic-development programs.

Multi-state tax planning:

• TN residents/entities with out-of-state activity may face nonresident or composite filing elsewhere.
• Resident credits for taxes paid to other states give limited benefit (no TN individual income tax).
• Review nexus and apportionment for multi-state operations.

Residency and retirement planning:

• No individual income tax applies to wages, retirement income, pensions, Social Security, or interest/dividends.
• The Hall income tax on interest/dividends was fully repealed for periods beginning on/after January 1, 2021.
• Property taxes are administered locally; certain senior property-tax relief may apply.

Industry-specific considerations:

• Manufacturing/industrial-machinery sales-tax exemptions.
• Entertainment/music (Nashville) and tourism provisions.
• Healthcare/life sciences, agriculture, energy (TVA), logistics/distribution incentives.

Tennessee's franchise and excise tax serves as an income-tax calendar so that firms can find specialists through the accounting firm directory.

What sources support these Tennessee dates?

• Tennessee franchise and excise due dates and rates.
• Tennessee franchise and excise tax overview.
• Tennessee franchise and excise tax forms.
• Tennessee business tax.

Run Tennessee franchise and excise work cleanly

Instead's AI-driven tax platform helps Tennessee teams coordinate business-tax work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Tennessee practices, estimates, Firm Agent, and corporate tax teams help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.