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 Franchise & Excise Tax Forms Tennessee 2020-2025

Fae 170 2020-2025 Form

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Instructions and help about fae 170 2020

thank you for viewing this presentation from the tennessee department of revenue for franchise and excise tax exemptions this presentation is on family-owned non-corporate entities or fonts exemptions in order to qualify for a fonts or family owned exemption you must meet the requirements contained in tennessee code annotated section 67-4-20 in order to qualify for the fonts exemption your entity must meet these following criteria you must be a limited partnership llp or llc at least 95 of your ownership units of the entity must be owned by members of the family at least two-thirds of the entities activities must be in either forming or holding one or more personal residences where one or more members or partners resign or where substantially all of your activity in the entity is either in the production of passive investment income or the combination or production of passive investment income and farming family owned or fonts exemptions must meet the 95 ownership test so at least 95 o

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