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.
May 2
Employers
US Form 941, Employer’s Quarterly Federal Tax Return
TN Forms LB-0456 and LB-0851, Premium and Wage Reports
Businesses
TN Report of Unclaimed Property
May 16
Exempt Organizations
US Form 990, 990-EZ or 990-N, Return of Organization Exempt from Income Tax
US Form 990-T, Exempt Organization Business Income Tax Return
US Form 990-PF, Return of Private Foundation
US Form 8868, Application for (Automatic) Extension of Time to File an Exempt Organization Return
May 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
June 15
Individuals
US Forms 1040NR or 1040NR-EZ, Nonresident Alien Income Tax Return
US Form 1040-ES, Estimated Tax for Individuals, Estates and Trusts (2nd installment)
Businesses
US Form 1120-W, Estimated Tax for Corporations (2nd installment)
TN Form FAE-172, Estimated Franchise and Excise Taxes (2nd installment)
June 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly filers)
June 30
Individuals, Fiduciaries, Businesses and Exempt Organizations
US FinCEN Form 114, Report of Foreign Bank and Financial Accounts
July 20
Businesses
TN Form SLS-450, State and Local Sales and Use Tax Return (for monthly or quarterly filers)