Quarterly Estimated Taxes for Tennessee LLCs

Tennessee LLC owners must make federal quarterly estimated payments if owing $1,000+ in federal taxes. Additionally, the Tennessee F&E tax requires quarterly payments if estimated liability exceeds $5,000. For the full tax guide. For formation, see how to form a Tennessee LLC.

Federal Quarterly Estimates

Standard due dates (same as all states):

• Q1: April 15
• Q2: June 15
• Q3: September 15
• Q4: January 15

Required if federal tax liability exceeds $1,000. Since Tennessee has no personal income tax, your quarterly payments cover only federal obligations.

Tennessee F&E Quarterly Payments

If your estimated franchise & excise tax exceeds $5,000:

• Must make quarterly payments
• Due: 15th of months 4, 6, 9, and 12 of your fiscal year
• Pay through TNTAP (tntap.tn.gov)
• Underpayment penalty: interest-based

Key Difference from Other States

In Tennessee, you DON'T make state income tax quarterly payments (no income tax exists). Your quarterly obligations are:

1. Federal estimated taxes (income + SE) — to IRS
2. Tennessee F&E estimated payments — to TN DOR (only if > $5,000)

FAQ

Do I need to make Tennessee quarterly payments?

Only for the F&E tax, and only if your estimated F&E liability exceeds $5,000 annually. Most small single-member LLCs with the $300 minimum don't need to make quarterly F&E payments.

What about federal quarterly payments?

Yes — standard federal rules apply. If you expect to owe $1,000+ in federal tax (income + SE), make quarterly payments to the IRS.