E-filing information

Electronic filing mandate

The Tennessee Department of Revenue mandates electronic filing. You need to file all franchise and excise tax return filings and payments related to Forms FAE 170 and FAE 174 electronically. This includes extension requests and estimated payment filings.

Returns supported for electronic filing

You can file the following returns electronically:
  • C Corporation
  • S Corporation
  • Combined (Unitary Financial Institutions)
  • Short year
  • Amended
  • Estimates (filed separately from return)
  • Extension

Signature requirements for electronic filing

Tennessee doesn’t have a specific signature form for electronic filing. Enter the signature date on the TNELF screen.

Resubmit returns

If you need to make a change to an e-filed return accepted by the state of Tennessee, you need to amend the return.
If Tennessee rejects the return, you may make the changes, correct the rejection, and resubmit. If you can retransmit electronically, you need to file by the return due date or 5 calendar days after you initially received the rejected acknowledgment, whichever is later.
If you can't retransmit the return electronically, you need to file on paper by the return due date or 10 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why you're filing the return late and a copy of the rejection.

Attachments

Tennessee requires a valid federal attachment in the electronic file. Therefore, if the IRS doesn't support filing the federal return electronically, you can't e-file the state return.
Tennessee only allows PDF attachments to the electronic file for supporting documents of the Report of Debt.

Payment methods

You need to make payments electronically by electronic funds withdrawal (direct debit) or electronic funds transfer (EFT). Partial payments aren't allowed when filing electronically.
You need to include bank information and a requested payment date when requesting EFW. Tennessee will use the bank information you enter on the federal Bank screen. If you have different bank information for Tennessee, use the TNBank screen in the General folder.
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