TNTAP Business and F&E Updates
The Department of Revenue has important updates about business tax and franchise and excise tax. This includes information about new account numbers, consolidation and other filing tips.
Business Tax: Account Number Letters and Other Filing Tips
The department will send letters in January 2019 to business tax filers with a fiscal year end of Dec. 31. These letters have the taxpayer’s account information. Please be sure to discuss this with your client, so you can obtain a copy of the letter. If you have access to your client’s account through your TNTAP logon, you can also view the letter in TNTAP. You can use the old business tax account number to gain access to the account.
When filing business tax, there are some changes from when you filed last year. Like sales tax, business tax is now consolidated. This means you file information for all locations on the business tax account before the return is submitted. The system will not allow you to submit a return that has multiple locations without all of the information. If you are unable to complete all of the information at one time, you are able to save your work and finish later. You are also able to upload supporting documents as needed.
There have been some updates to classifications:
- For Classifications 1-3: If the location falls within city limits, the gross sales for both county and city will be filed on that location. If the location is outside of the city limits or is in a city that has not enacted business tax, you are only required to file gross sales for the county.
- For Classification 4: If the location falls within city limits, the gross sales for the city will be filed on a city-only location, and the gross sales for the county will be filed on a county-only location. Each city jurisdiction in which your client has a project will have its own profile, while each county can have only one profile.
Franchise and Excise Tax: Now Just One Account
Taxpayers now just have one franchise and excise tax account with the department. Previously, there was an F&E tax account and an F&E exemption account, if the taxpayer was approved for F&E exemption. Now there is only one F&E account, and if an exemption has been approved for that taxpayer, the exemption will be placed on the single F&E account. This one account number is where taxpayers file FAE170 or FAE174 returns. Letters with the new account numbers were sent to the taxpayers in September 2018. If you have the old account number, you can use it to gain access to the F&E account.
The account lookup feature is available on the TNTAP homepage for franchise and excise tax, sales tax and business tax. When looking up account IDs, you need only one of the following ID types:
- Secretary of State Number
- Federal Employer Identification Number (FEIN)
- Social Security Number (SSN)
The account lookup will not give you access to your client’s tax account. To gain access to your client’s tax account, you need one of their last three payments or a letter ID, the FEIN or SSN, the account ID and the account zip code.
Adding a Location or Account for Existing Taxpayers
This newer functionality allows you to add a new tax account or location for your client. You must have access to the client’s account before adding a new location or tax account type.
Follow the steps below to add a location or account:
- Log on to TNTAP.
- Select “Register New Client Account or Location” under the “I Want To” section.
- Enter the client’s ID information (FEIN, SSN, account number).
- Follow the steps (vary depending on the tax type selected).
For help, please contact the tax practitioner’s line at 615-253-0700 or 800-397-8395. You can also search FAQs or submit a help desk question at https://revenue.support.tn.gov.