Download Tennessee Fae 173 Template in PDF Open Editor Here

Download Tennessee Fae 173 Template in PDF

The Tennessee FAE 173 form is an application for an extension of time to file the franchise and excise tax return in Tennessee. This form allows taxpayers to request an additional six months to file their returns, provided they meet specific requirements. Understanding the details and procedures associated with this form is essential for compliance and to avoid potential penalties.

Open Editor Here

The Tennessee FAE 173 form is a crucial document for businesses seeking an extension of time to file their Franchise and Excise Tax returns. This form allows taxpayers to request an additional six months to complete their tax filings, ensuring they meet their obligations without facing immediate penalties. To initiate this process, businesses must provide key information such as their account number, federal identification number, and the taxable year. Alongside this, they must calculate and submit any required payments, which are based on either the prior year's tax liability or a percentage of the current year's liability. The form also includes a worksheet to assist in determining the amount due, taking into account any prior overpayments and estimated tax credits. It is essential to follow the outlined procedures carefully, as failure to meet payment requirements can result in penalties and accrued interest on unpaid taxes. Furthermore, the form can be submitted electronically, simplifying the process for many taxpayers. Understanding the nuances of the Tennessee FAE 173 form can significantly aid businesses in managing their tax responsibilities efficiently and effectively.

FAQ

  1. What is the purpose of the Tennessee FAE 173 form?

    The Tennessee FAE 173 form is used to request an extension of time to file the Franchise and Excise Tax return. It allows taxpayers to extend their filing deadline by six months, provided they meet certain requirements. This form is essential for ensuring compliance with state tax regulations while allowing additional time to prepare the necessary documentation.

  2. Who needs to file the FAE 173 form?

    Any business entity that is required to file a Franchise and Excise Tax return in Tennessee and needs additional time to prepare their return should file the FAE 173 form. This includes corporations, limited liability companies, and other business structures subject to these taxes.

  3. What are the payment requirements associated with the FAE 173 form?

    To qualify for an extension, taxpayers must make a payment equal to the lesser of 100% of the prior year’s tax liability or 90% of the current year’s tax liability by the original due date. If there was no tax liability in the previous year, a minimum payment of $100 is required. Additionally, any quarterly estimated payments, prior year overpayments, or tax credits should be deducted when calculating the payment due.

  4. When is the FAE 173 form due?

    The FAE 173 form must be submitted by the original due date of the Franchise and Excise Tax return. This ensures that taxpayers meet the necessary requirements to receive the extension. Failure to submit the form on time may result in penalties and interest on any unpaid taxes.

  5. What happens if I do not file the FAE 173 form on time?

    If the FAE 173 form is not filed by the original due date, the extension will not be granted. Consequently, penalties may be assessed as if no extension had been requested. Additionally, interest will accrue on any unpaid taxes from the original due date until the taxes are paid in full.

  6. Can I file the FAE 173 form electronically?

    Yes, the FAE 173 form can be filed electronically at the Tennessee Department of Revenue’s website. This option provides a convenient way to submit your extension request without the need for paper forms. Electronic filing is free of charge and ensures that your request is processed efficiently.

  7. What should I do if I have further questions about the FAE 173 form?

    If you have additional questions regarding the FAE 173 form or the extension process, it is advisable to contact the Tennessee Department of Revenue directly. They can provide detailed guidance and assistance tailored to your specific situation, ensuring that you have the information needed to comply with state tax requirements.

Common PDF Forms

Documents used along the form

The Tennessee FAE 173 form is used to request an extension of time to file franchise and excise tax returns. When submitting this form, there are several other documents that may be relevant to the process. Below is a list of common forms and documents that individuals and businesses might use in conjunction with the FAE 173.

  • Federal Form 7004: This form is used to request an automatic extension of time to file certain business tax returns at the federal level. It can be submitted along with the state extension request to ensure compliance with both federal and state filing deadlines.
  • Quarterly Estimated Tax Payment Voucher: This document is used to make estimated tax payments throughout the year. Taxpayers may need to submit these payments to meet the requirements for an extension.
  • Prior Year Tax Return: A copy of the previous year's tax return can be useful when calculating the estimated tax payments for the current year. It provides a reference point for determining potential liabilities and credits.
  • Ohio Medical Power of Attorney: For those exploring their healthcare options, the Ohio Documents Online provides essential resources and templates to guide individuals in designating a trusted person for healthcare decisions.
  • Payment Confirmation Receipt: If a payment has been made towards the estimated tax liability, a receipt can serve as proof of payment. This is important to keep on file in case of any disputes regarding payment requirements.

Understanding these additional forms and documents can help streamline the process of filing for an extension and ensure compliance with tax obligations. It is advisable to review all requirements carefully to avoid any penalties or interest charges.