Tennessee business filing dates, 2027
State-level due dates for businesses filing in Tennessee. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Coverage · 3 of 6 fully dated
Income / franchise tax return
UnsupportedThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Drafted from Tennessee's official source; dates show once the rule has been independently checked against that source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Franchise and excise tax return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
4 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Franchise and excise tax estimated payments (FAE172)calendar-year any business except a sole proprietor, general partnership or LLPSource text“2. WHEN TO MAKE PAYMENTS: Quarterly payments of the estimated tax are to be made as follows: 1st payment - The 15th day of the 4th month of the current taxable year. 2nd payment - The 15th day of the 6th month of the current taxable year. 3rd payment - The 15th day of the 9th month of the current taxable year. 4th payment - The 15th day of the 1st month of the subsequent taxable year.”verbatim · tn.gov · retrieved 2026-09-23 “1. WHO MUST MAKE ESTIMATED TAX PAYMENTS: Taxpayers who expect to have a franchise, excise tax liability of $5,000 or more for the current tax year, AND who had a franchise, excise tax liability of $5,000 or more for the prior tax year (annualize prior year tax if a short period), must file a declaration of their franchise, excise tax for the taxable year and make quarterly payments.”verbatim · tn.gov · retrieved 2026-09-23 “FAE170 Kit - For tax periods beginning January 1, 2025 and after For corporations, LLCs, & LPs.”verbatim · tn.gov · retrieved 2026-09-23 | Applies toA corporation, LLC or limited partnership that expects combined franchise and excise tax of $5,000 or more for the current year and had $5,000 or more for the prior year (the preparer attests estimated payments are required) pays estimates by the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month of the next (Form FAE172, part of the FAE170 kit for tax periods beginning January 1, 2025 and after). The source states no weekend rule, so the stated date is shown. | Due rule1st estimate: 15th day of the 4th month of the tax year; 2nd estimate: 15th day of the 6th month of the tax year; 3rd estimate: 15th day of the 9th month of the tax year; 4th estimate: 15th day of the month after the tax year ends | 2027 dates
| Source · retrievedtn.gov/content/dam/tn/revenue/documents/forms/fae/fae172_2025.pdf (official source, opens in a new tab)retrieved tn.gov/revenue/taxes/franchise---excise-tax/forms.html.html (official source, opens in a new tab)retrieved |
Withholding
UnsupportedReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: No official source confirmed yet for Tennessee's employer withholding due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Withholding | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Tennessee's employer withholding due dates. | Source · retrievedNo verified source on file |
Unemployment insurance
no fixed dateEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
When an employer owes Tennessee UI taxSource text“An employing unit that pays $1,500 or more in total gross wages in a calendar quarter, or has at least one employee during twenty different weeks in the current or preceding calendar year regardless of the wages.”verbatim · tn.gov · retrieved 2026-09-23 | Applies toAn employing unit owes Tennessee unemployment tax if it pays $1,500 or more in gross wages in a calendar quarter, or has an employee in 20 different weeks in the current or preceding year (among other tests). Report due dates are not stated on this source. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html (official source, opens in a new tab)retrieved |
Sales and use tax
17 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax returnannual filerSource text“Sales Tax due dates depend on how frequently you file your return: Monthly 20th day of the month following the end of the reporting period Quarterly 20th day of the month following the end of the quarter (January 20, April 20, July 20, October 20) Annually January 20”verbatim · tn.gov · retrieved 2026-09-23 | Applies toMonthly returns are due the 20th of the month after the reporting period; quarterly returns January 20, April 20, July 20 and October 20; annual returns January 20. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual sales tax return: January 20 of the year after the calendar year ends | 2027 dates
| Source · retrievedtn.gov/content/tn/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html (official source, opens in a new tab)retrieved |
Sales and use tax returnquarterly filerSource text“Sales Tax due dates depend on how frequently you file your return: Monthly 20th day of the month following the end of the reporting period Quarterly 20th day of the month following the end of the quarter (January 20, April 20, July 20, October 20) Annually January 20”verbatim · tn.gov · retrieved 2026-09-23 | Applies toMonthly returns are due the 20th of the month after the reporting period; quarterly returns January 20, April 20, July 20 and October 20; annual returns January 20. The source states no weekend rule, so the stated date is shown. | Due ruleSales tax return: 20th day of the month after the quarter ends | 2027 dates
| Source · retrievedtn.gov/content/tn/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html (official source, opens in a new tab)retrieved |
Sales and use tax returnmonthly filerSource text“Sales Tax due dates depend on how frequently you file your return: Monthly 20th day of the month following the end of the reporting period Quarterly 20th day of the month following the end of the quarter (January 20, April 20, July 20, October 20) Annually January 20”verbatim · tn.gov · retrieved 2026-09-23 | Applies toMonthly returns are due the 20th of the month after the reporting period; quarterly returns January 20, April 20, July 20 and October 20; annual returns January 20. The source states no weekend rule, so the stated date is shown. | Due ruleSales tax return: 20th day of the month after the month ends | 2027 dates
† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule. | Source · retrievedtn.gov/content/tn/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html (official source, opens in a new tab)retrieved |
Annual report
UnsupportedThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
Why no dates: No official source confirmed yet for Tennessee's annual report due date.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Annual report | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Tennessee's annual report due date. | Source · retrievedNo verified source on file |
Entity tax or fee
1 dateEntity-level taxes and fees separate from the income return, such as an LLC’s annual tax or fee.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Business tax return (state and city)calendar-year filerSource text“Due Dates: Your business tax return is due on the 15th day of the fourth month following the end of your fiscal year. For example, if your fiscal year coincides with the calendar year, then your return will be due on April 15th.”verbatim · tn.gov · retrieved 2026-09-23 | Applies toA business the preparer attests is subject to the Tennessee business tax files one return by the 15th day of the 4th month after its fiscal year (April 15 for calendar-year filers). The source states no weekend rule, so the stated date is shown. | Due ruleBusiness tax return: 15th day of the 4th month after the tax year ends | 2027 dates
| Source · retrievedtn.gov/content/dam/tn/revenue/documents/forms/business/bus428.pdf (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.