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.
March 1
Businesses
TN Local Tangible Personal Property Schedule for Reporting Commercial and Industrial Personal Property
March 15
Businesses
US Form 1120, Corporation Income Tax Return
US Form 1120S, Income Tax Return for an S Corporation
US Form 1120-REIT, Income Tax Return for Real Estate Investment Trusts
US Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns (for certain filers, including corporations and S corporations)
US Form 2553, Election by a Small Business Corporation (for an “S” election to be effective Jan. 1, 2016)
March 21
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
March 31
Employers
US Forms W-2 and W-3, Wage and Tax Statements and Transmittal (for electronic filers of SSA copies)
Businesses
US Forms 1099 and 1096, Miscellaneous Income, Dividends, Interest, Etc. and Transmittal (for electronic filers of IRS copies)
April 1
Businesses
TN Annual Report
April 18
Individuals and Fiduciaries
US Forms 1040, 1040A or 1040EZ, Individual Income Tax Return
US Form 1041, Income Tax Return for Estates and Trusts
US Form 709, Gift and GST Tax Return
US Form 4868, Application for Automatic Extension of Time to File Individual Income Tax Return
US Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns (for certain filers, including estates and certain trusts)
US Form 1040-ES, Estimated Tax for Individuals, Estates and Trusts (1st installment)
TN Form INC-250, Individual Income Tax Return
TN Form INC-251, Application for Extension of Time to File Individual Income Tax Return
Businesses
US Form 1065, Return of Partnership Income
US Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns (for certain filers, including partnerships)
US Form 1120-W, Estimated Tax for Corporations (1st installment)
TN Form FAE-170, Franchise, Excise Tax Return
TN Form FAE-173, Application for Extension of Time to File Franchise, Excise Tax Return
TN Form FAE-172, Estimated Franchise and Excise Taxes (1st installment)
TN Business Tax Return
TN Form RV-F1319201, Application for Exemption from Franchise and Excise Taxes
TN Form FAE-183, Franchise and Excise Tax Annual Exemption Renewal
TN Form RV-F1320501, Franchise and Excise Tax Exempt Entity Disclosure of Activity
April 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly or quarterly filers)