Tennessee has no individual income tax. The Hall tax on interest and dividends was fully repealed in 2021, so there is no individual return of any kind. What businesses with limited liability owe is the franchise and excise tax, filed as a single combined return due April 15, 2026. Tennessee does not have separate March pass-through deadlines, despite what federal habits suggest.

Does Tennessee have an income tax?

No. Tennessee taxes no wage income, and the former Hall tax on interest and dividends ended for tax years beginning in 2021. Individuals file no Tennessee return. The state's entity-level tax is the franchise and excise tax.

When is the Tennessee franchise & excise tax due?

The franchise and excise tax is a single combined return, Form FAE170, due the 15th day of the fourth month after year-end, which is April 15, 2026 for calendar-year filers. Every entity subject to it files on this one date. Tennessee does not split S-corporations and partnerships onto a separate March deadline, because there is no Tennessee individual return for the income to flow to.

How does the Tennessee extension work?

Tennessee grants a seven-month extension on the franchise and excise tax, to November 15, 2026, which is longer than the typical six-month state extension. It is an extension to file only; a sufficient payment is due by the original April 15 date unless a refund is expected.

Who owes the franchise & excise tax?

The tax applies to entities with limited liability, including C-corporations, S-corporations, LLCs, and limited partnerships. General partnerships and sole proprietorships are generally outside it. The franchise base is 0.25% of Tennessee net worth and the excise base is 6.5% of Tennessee taxable income; the older property measure was repealed for 2024 and later.

How does a firm handle Tennessee at scale?

The mistake to avoid is importing the federal March 15 pass-through date into Tennessee. There is one franchise and excise date, April 15, for every taxable entity, and the extension runs seven months to November 15, not the usual October. Set both as Tennessee-specific and the returns stop getting mis-dated. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the Tennessee Department of Revenue. Verify against the source before filing.