This is a brief guide to some Federal and state deadlines for Tennessee taxpayers filing returns on a calendar-year basis (most deadlines for fiscal-year filers will differ). Deadlines falling on a weekend or holiday are listed below on the next business day, but this may not always be the case for state and local purposes. Consult Crisler CPA for more detailed information applicable to your situation.
August 1
Employers
US Form 941, Employer’s Quarterly Federal Tax Return
Forms 5500 or 5500-SF, Annual Return/Report of Employee Benefit Plan
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns
TN Forms LB-0456 and LB-0851, Premium and Wage Reports
August 15
Exempt Organizations
US Form 990, 990-EZ or 990-N, Return of Organization Exempt from Income Tax (for extended returns)
US Form 990-T, Exempt Organization Business Income Tax Return (for extended returns)
US Form 990-PF, Return of Private Foundation (for extended returns)
US Form 8868, Application for (Additional) Extension of Time to File an Exempt Organization Return
August 22
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
September 15
Individuals and Fiduciaries
US Form 1041, Income Tax Return for Estates and Trusts (for extended returns)
US Form 1040-ES, Estimated Tax for Individuals, Estates and Trusts (3rd installment)
Businesses
US Form 1120, Corporation Income Tax Return (for extended returns)
US Form 1120S, Income Tax Return for an S Corporation (for extended returns)
US Form 1120-REIT, Income Tax Return for Real Estate Investment Trusts (for extended returns)
US Form 1065, Return of Partnership Income (for extended returns)
US Form 1120-W, Estimated Tax for Corporations (3rd installment)
TN Form FAE-172, Estimated Franchise and Excise Taxes (3rd installment)
September 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
October 17
Individuals and Fiduciaries
US Forms 1040, 1040A, or 1040EZ, Individual Income Tax Return (for extended returns)
US Form 709, Gift and GST Tax Return (for extended returns)
TN Form INC-250, Individual Income Tax Return (for extended returns)
Employers
Forms 5500 or 5500-SF, Annual Return/Report of Employee Benefit Plan (for certain extended returns)
Businesses
TN Form FAE-170, Franchise, Excise Tax Return (for extended returns)
October 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly or quarterly filers)
October 31
Employers
US Form 941, Employer’s Quarterly Federal Tax Return
TN Forms LB-0456 and LB-0851, Premium and Wage Reports
November 15
Exempt Organizations
US Form 990, 990-EZ or 990-N, Return of Organization Exempt from Income Tax (for extended returns)
US Form 990-T, Exempt Organization Business Income Tax Return (for extended returns)
US Form 990-PF, Return of Private Foundation (for extended returns)
November 21
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
December 15
Businesses
US Form 1120-W, Estimated Tax for Corporations (4th installment)
December 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)