Due Dates For Certain Tax Returns Is April 18, Not April 15

Wednesday, February 3, 2016

Due dates for certain Tennessee franchise and excise tax returns, business tax returns and Hall income tax returns will be Monday, April 18, instead of Friday, April 15, to be consistent with the Internal Revenue Service (“IRS”) federal income tax filing deadline for most of the country.

Emancipation Day will be celebrated on Friday, April 15, in Washington, D.C., making it a legal IRS holiday. Emancipation Day is a local public holiday in Washington, D.C., which commemorates when President Abraham Lincoln signed a declaration freeing slaves living in the city. In accordance with Tennessee law, whenever the due date for filing a return occurs on a legal holiday for IRS purposes, the Commissioner of Revenue may extend the due date to the next workday.  As such, this year, Tennessee franchise and excise tax returns, Hall income tax returns and business tax returns with a tax period ending on Dec. 31, 2015 will be considered timely if they are filed on or before April 18.

The Department began accepting franchise and excise tax returns, estate trust tax returns and Hall income tax returns via the Modernized E-File (“MeF”) Program in January. Taxpayers may file business tax, franchise and excise tax and Hall income tax portal returns through the Department’s website at www.tn.gov/revenue. Click on “e-file and pay,” then the appropriate tax type to begin.

 


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