FAE173: Application for Extension of Time to File (Revision 2025-12)

Who files this form

Paper Form FAE173 is for taxpayers who qualify for an exception to electronic filing and need to send a payment to obtain a seven-month extension for Form FAE170 or FAE174.

• If you have already made sufficient payments by the original return due date, the extension is automatic. You do not need to file this form.
• If a payment is needed, you qualify for an electronic-filing exception, and you file your federal return as part of a consolidated group, you must use FAE173.
• If a payment is needed, you qualify for an electronic-filing exception, and you do not file your federal return as part of a consolidated group, you may submit either FAE173 or a copy of your federal extension request with your payment.

What you'll need

Have the following information ready to complete the form and calculate your payment:

• Tax year beginning and ending dates, Tennessee account number, and FEIN.
• Legal name and mailing address.
• Estimated current-year franchise and excise taxes.
• Prior-year tax liability and the length of the prior tax year.
• Prior-year overpayments, current-year estimated payments, tax credits, and other tax prepayments.
• Taxpayer signature, date, and title. The form also has fields for a tax preparer's signature, PTIN, date, and contact information.

If you qualify to submit a copy of your federal extension request instead of FAE173, include that copy with your payment.

How to file

Pay electronically

You may make an extension payment through TNTAP at tntap.tn.gov/eservices. There is no electronic version of FAE173 in TNTAP. Use the drop-down box to identify the payment as an extension payment.

Use the paper form

If you qualify for an exception to electronic filing, the paper form may be used to remit payment in person or by mail.

1. Enter your taxpayer information and tax-year dates.
2. Enter estimated current-year franchise tax on Line 1 and estimated current-year excise tax on Line 2.
3. Enter prior-year overpayments, current-year estimated payments, tax credits, and other tax prepayments on Line 3.
4. Add Lines 1 and 2, then subtract Line 3 to calculate Line 4. Round amounts to the nearest dollar and follow the required-payment rules.
5. Complete the signature fields and submit the form with your payment.

Mail the form and payment to:

Tennessee Department of Revenue

Andrew Jackson State Office Building

500 Deaderick Street

Nashville, TN 37242

Required payments must be made by the original due date of the return.

Common mistakes

• Relying only on estimated tax figures. If you use the 90% current-year payment rule, the Department checks the requirement against actual current-year tax when you file your return.
• Not annualizing a short prior tax year. If the prior tax year covered less than 12 months, annualize that period's tax when calculating the required payment.
• Paying too little or filing the return too late. Penalty is calculated as though no extension was granted if payments by the original due date do not meet the requirements, or if the return is not filed by the extended due date.
• Assuming an extension stops interest. Interest applies to unpaid tax from the original return due date until the tax is paid.

Questions people ask

How much extra time does the extension provide?

A seven-month extension is granted if you meet the requirements in the instructions.

How much must I pay to qualify?

Payments must equal the lesser of 100% of the prior-year tax liability or 90% of the current-year tax liability, paid by the original return due date. If there was no prior-year liability, the required payment is $100.

Do payments and credits I already have count?

Yes. Deduct quarterly estimated payments, prior-year overpayments, current-year tax credits, and other tax prepayments on Line 3.

Do I need to file FAE173 if I have already paid enough?

No. If sufficient payments were made on or before the original return due date, you do not need to file the form. The extension is automatic.

Official sources

• https://www.tn.gov/content/dam/tn/revenue/documents/forms/fae/fae173.pdf