Prepare a 1040 Tennessee extension

Summary

The Tennessee Department of Revenue accepts a Form INC 251 voucher filed on paper with or without payment.
The Department of Revenue doesn’t accept federal Form 4868 as the extension request.
The Tennessee Department of Revenue supports the electronic filing of Form INC 251.
The Tennessee Department of Revenue also provides the means to make extension payments via the Department's website.

Payments and filing criteria

The taxpayer files Tennessee Form INC 251 by the original due date.
The taxpayer files Form INC-250 by the extended due date.
The taxpayer pays the remainder of the tax due by the extended due date.

Enter extension data

To have UltraTax CS calculate a balance due with extension based on current data entry and calculations on the return:
Enter
X
in the
Calculate Extension
field on the
TNExt
screen.
Select
Setup
, then
1040 Individual
.
Select the
Federal
tab, then
Extensions
to select the method for calculating the extension payment amount.
note
When using
File
,
Print Extensions
to select multiple clients at once for electronic filing, the application marks the
Calculate Extension
field if the
Create an extension without total tax liability amounts
checkbox isn't marked.
To force the extension payment amount with Form INC 251: Enter an amount in the
Balance due on extension (Force)
field on the
TNExt
screen.
To let the taxpayer decide the extension payment amount, leave the
Calculate extension
and
Balance due on extension (Force)
fields blank on the
TNExt
screen. With this option, UltraTax CS leaves the payment amount field blank on Form INC 251.
note
Per the Tennessee Department of Revenue specifications, UltraTax CS won’t generate an electronic extension without a payment amount. You need to file extensions without a payment amount on paper.

Print the extension

Prepare the return after filing an extension payment

The amount paid with the extension is reported on Form INC 250. Enter the amount on the
TNExt
screen in the
Extension payment actually made; reportable on main return
field. Note that UltraTax CS populates this field when you create the extension if the application calculated the extension payment amount or if you forced the extension payment amount. Change the data entry for this amount if the taxpayer paid some other amount. If you filed an extension via some means other than UltraTax CS, enter the actual amount paid with the extension in the
Force
field. By doing so, this will automatically complete data entry in other fields, including fields for extended due date and amount actually paid with extension.
Enter the
Date return filed
on the
TNPen
screen. If the date exceeds the extended due date, UltraTax CS calculates a late penalty on the unpaid balance due.
The Tennessee Department of Revenue requests that you attach Form INC 251 to Form INC 250 when filing the main return.