Tennessee Business Filing Calendar

Due the 20th of the month following the reporting period, through TNTAP. Tennessee taxes remotely accessed software, which catches SaaS companies that assumed they were service businesses. Collected tax is a liability, not revenue — remit what you collected, every month, even in months with nothing due.

Third quarterly estimate — the 15th day of the ninth month. It shares the date with extended pass-through returns (1120-S/1065), which makes mid-September a pile-up for companies that extended in March.

Final estimate of the year — the 15th day of the twelfth month, unlike the federal Q4 individual estimate which waits until January 15. Truing this payment up against actual results is a year-end close task, not an April surprise.

Due to both the recipient and the IRS by January 31 (February 1, 2027, since the 31st falls on a Sunday). No automatic 30-day extension for 1099-NEC — collect W-9s at onboarding, not in January.

W-2s go to employees and to the Social Security Administration by January 31 (February 1, 2027, since the 31st falls on a Sunday). Most payroll providers file automatically — but only if year-end data (fringe benefits, S-Corp owner health insurance, bonuses) was posted before their cutoff in early January.

The penalty for filing late is per shareholder or partner, per month — it compounds fast for multi-owner companies. A six-month extension (Form 7004) moves filing to September 15, but the books have to be closed either way: K-1s can't be issued from an unreconciled ledger.

Not a tax — a $300+ filing fee for LLCs (scaled by member count, $50 per member between $300 and $3,000) that keeps the entity in good standing. It isn't filed by your CPA by default, which is exactly why it gets missed; ignore it long enough and the state administratively dissolves the entity.

The cruelest doubling in the calendar: the balance due for last year and the first estimated payment for this year are due the same day. An extension moves the filing to October 15 but not the payment — interest runs from April 15 regardless.

Tennessee's gross-receipts tax, filed through TNTAP for calendar-year filers by the 15th day of the fourth month after year end. Rates vary by classification (wholesaler, retailer, services). Filing is also what keeps the county business license active — miss it and the license lapses with it.

The first of four quarterly estimates, due with (and easily lost behind) the annual return on the same day. Safe harbor: pay 100% of the prior year's liability in equal installments to avoid underpayment penalty.

Filed through TNTAP. An extension to file (not to pay) is available to October 15 if you have paid the greater of 90% of the current year or 100% of the prior year liability by April 15.

Second quarterly estimate for calendar-year filers — the 15th day of the sixth month of the tax year. The federal Q2 individual estimate lands the same day, so June is a two-payment month for pass-through owners.