TENNESSEE DEPARTMENT OF REVENUE                                                                                                                 RV-R0011401 (12 3/2 ) 
           Application for Extension of Time to File 
           202 3 Franchise and Excise Tax Return           
           Tax Year Beginning    Account Number 
FAE                                                                      A seven- month extension will be granted, 
173                                                                      provided you meet the requirements outlined in 
           Tax Year Ending       FEIN                                    the instructions. 

Legal Name                                                               You may make your payment through 
                                                                         TNTAP at tntap.tn.gov/eservices or mail your 
                                                                         payment along with this form to:  
Mailing  Address 
                                                                         Tennessee Department of Revenue 
                                                                         Andrew Jackson State Office Building 
                                                                         500 Deaderick Street, Nashville, TN  37242 
City 

State                                            ZIP Code 

Computation of Extension Payment 
                                                                                                                                                           Round to the nearest dollar 

1.  Estimated franchise tax current year ......................................................................................... (1)  

2.   Estimated excise tax current year .............................................................................................. (2)  
3.   Deduct prior year's overpayments and current year's estimated payments and
     tax credits .................................................................................................................................... (3)  

4.   Amount due with extension request (Lines 1 and 2, subtract Line 3 see instructions)......... (4)  

                              Under penalties of perjury, I declare that I have examined this report, and to the best of my knowledge and 
                              belief, it is true, correct, and complete. 

                              Taxpayer's  Signature                                        Date                                                            Title

                              Tax Preparer's Signature                   Preparer's PTIN   Date                                                            Telephone

                              Preparer's Address                             City                                                                          State ZIP Code 
                              Preparer's Email Address 

                                                                             FOR OFFICE USE ONLY 

Instructions: Application for Extension of Time to File Franchise and Excise Tax Return 

Purpose of form: 
• The paper form FAE173 is for taxpayers that meet an exception for filing electronically to
  remit a payment in person or through a mail service to meet the payment requirements
  to obtain a seven-month extension for filing form FAE170 or FAE174.
• This form is not required to be filed if the taxpayer has already made the required
  payment to receive an extension (see payment requirements below); in this case, the
  extension is automatic.
• There is not an electronic version of this form in TNTAP; however, there is a drop-down
  box in TNTAP to indicate that a payment is for an extension. You may make your
  extension payment electronically at: tntap.tn.gov/eservices.

Required payment: 
• Payments equal to the lesser of 100% of the prior year tax liability or 90% of the current
  year tax liability must be made by the original due date of the return.
• Note: although the 90% current year payment requirement may be computed from
  estimated tax numbers, the Department will apply actual current year tax numbers
  upon the filing of the tax return to determine if this requirement is met.
• If the prior tax year covered less than 12 months, the prior period tax must be
  annualized when calculating the required payment.
• If there was no liability for the prior year, the required payment is $100.
• Quarterly estimated payments, prior year overpayments, current year tax credits, and
  any other tax prepayments  should be deducted on Line 3 of the application.

Extension requests should be made as follows: 
• If you are not required to make a payment, because you have already made sufficient
  payments on or before the original return due date, you do not need to file this form.
• If a payment is required and you meet an exception for filing electronically and you
  do not file your federal return as part of a consolidated group, you can submit either
  this form or a copy of your federal extension request along with your payment on or
  before the original due date of the return.
• If a payment is required and you meet an exception for filing electronically and you
  file your federal return as part of a consolidated group, you must use this form to
  request an extension. Payment must be made on or before the original due date of
  the return.

Other important information: 
• Penalty will be computed as though no extension has been granted if: (1) the amount
  paid on or before the original due date does not satisfy the payment requirements
  indicated above, or (2) the franchise and excise tax return is not filed by the extended
  due date.
• An approved extension does not affect interest. Interest will be computed on any
  unpaid tax from the original due date of the return until the date the tax is paid.