Download Tennessee 183 Template in PDF Open Editor Here

Download Tennessee 183 Template in PDF

The Tennessee 183 form is an application used by entities to request exemption from the state’s franchise and excise taxes. This form allows businesses to apply for either a new exemption or to renew an existing one. It is crucial for entities to meet specific criteria to qualify for these tax exemptions, which can significantly impact their financial obligations.

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The Tennessee 183 form is a crucial document for entities seeking exemption from the state's franchise and excise taxes. This form serves multiple purposes, including applications for new exemptions and annual renewal requests. It requires detailed information about the entity, such as its legal name, physical location, and contact details. The form also specifies various categories under which an entity may qualify for exemption, including Venture Capital Funds, Farming/Personal Residence, Affordable Housing, and Family-Owned Non-Corporate Entities, among others. Each category has specific criteria that must be met, such as ownership percentages and the nature of the entity's activities. Additionally, the form mandates the completion of a Disclosure of Activity section for certain exemptions, ensuring transparency regarding the entity's operations. Timely submission of this form is essential, as late applications may incur penalties. Understanding the nuances of the Tennessee 183 form is vital for entities looking to navigate the tax exemption landscape effectively.

FAQ

  1. What is the purpose of the Tennessee 183 form?

    The Tennessee 183 form is used to apply for exemptions from the state's franchise and excise taxes. It is specifically designed for entities that meet certain criteria outlined in Tennessee law. These exemptions can apply to various types of entities, including venture capital funds, farming operations, and affordable housing projects.

  2. Who needs to file the Tennessee 183 form?

    Entities that qualify for tax exemptions under specific provisions of Tennessee law must file this form. This includes limited liability companies (LLCs), limited partnerships (LPs), and limited liability partnerships (LLPs) that operate for purposes such as farming, providing affordable housing, or family-owned businesses. Each entity must submit an initial application and renew it annually.

  3. What types of exemptions can be applied for using this form?

    The form allows for various exemptions, including:

    • Venture Capital Funds
    • Farming/Personal Residence
    • Affordable Housing
    • Family-Owned Non-Corporate Entities
    • Diversified Investment Funds
    • Asset-Backed Securitization
    • Facilities Owned by the Armed Forces
    • Qualified Low-Income Community Historic Structure Owners or Lessees
  4. When is the Tennessee 183 form due?

    The renewal application for the exemption is due each year by the 15th day of the fourth month following the end of the entity’s fiscal year. It is crucial that the entity does not submit the renewal before the fiscal year end of the exemption year, as early submissions will not be processed.

  5. What happens if an entity fails to file the form on time?

    If an entity does not file the application or renewal on time, it may incur a penalty of $200. Timely filing is essential to avoid unnecessary costs and maintain the exemption status.

  6. What information is required on the Tennessee 183 form?

    The form requires various details, including:

    • Legal name and physical location of the entity
    • Entity mailing address
    • Taxpayer identification numbers (FEIN and Account Number)
    • Effective date of registration with the Secretary of State
    • Specific exemption type being applied for
  7. Are there specific requirements for each type of exemption?

    Yes, each exemption type has its own set of requirements that must be met. For example, to qualify as a family-owned non-corporate entity, at least 95% of the ownership must be held by family members. It is essential to review the specific criteria associated with the exemption being sought.

  8. How can entities get assistance with the Tennessee 183 form?

    Entities can contact the Tennessee Department of Revenue for assistance. They can reach out by calling (615) 253-0700 during business hours or by visiting the Department's website for more detailed information and resources.

  9. Where should completed forms be submitted?

    Completed applications and renewal forms should be mailed to the Tennessee Department of Revenue at the following address: 500 Deaderick Street, Nashville, TN 37242. Ensuring that forms are sent to the correct address is vital for timely processing.

Common PDF Forms

Documents used along the form

When applying for an exemption using the Tennessee 183 form, several other documents may also be required. Each of these documents serves a specific purpose in supporting the exemption request or providing necessary information about the entity's activities. Below is a list of commonly used forms and documents that accompany the Tennessee 183 form.

  • Disclosure of Activity Form: This form details the specific activities of the entity applying for an exemption, particularly for farming or family-owned non-corporate entities. It helps clarify how the entity meets the exemption criteria.
  • Affordable Housing Certification Form: Required for entities claiming affordable housing exemptions, this form verifies that the entity has received low-income housing tax credits and meets the criteria set forth in the Internal Revenue Code.
  • Documentation of Limited Liability Waiver: For obligated member entities, this document proves that members have waived their limited liability protections, as required by state law.
  • Federal Tax Identification Number (FEIN): This number identifies the entity for federal tax purposes. It is essential for the Department of Revenue to process the exemption application accurately.
  • Medical Power of Attorney Form: A critical document that enables individuals to appoint a representative to make healthcare decisions on their behalf if they are incapacitated, ensuring their medical wishes are respected. For more information, visit Ohio Documents Online.
  • Secretary of State Registration: Proof of the entity's registration with the Tennessee Secretary of State must be submitted to confirm its legal status and compliance with state regulations.
  • Financial Statements: These statements provide a clear picture of the entity's financial health and operations, supporting the claims made in the exemption application.
  • Annual Renewal Application: This form is necessary for entities seeking to renew their exemption status annually. It ensures that the entity continues to meet the exemption criteria established by law.

Each of these documents plays a crucial role in ensuring that the exemption application is complete and complies with Tennessee law. It is essential to gather and submit all required forms to avoid delays or potential penalties. For further assistance, consider reaching out to the Tennessee Department of Revenue or a qualified professional.