谁可以得到退款?
Eligible taxpayers are those who have previously paid franchise tax on the alternative base. 这项立法并不会影响净资产税基. Therefore, the refundable amount is the amount of tax actually paid on the alternative base, less the amount of franchise tax that would have been owed on the net worth base. Taxpayers who have paid on the net worth base for affected years will not have a refund opportunity.
哪些税期可以退税?
Refunds are available for tax returns that were filed on or after January 1, 2021, 涵盖在3月30日或之后结束的纳税期间, 2020. For a calendar year taxpayer, this could involve up to four separate tax returns, CY2020-2023. Short period returns and fiscal year taxpayers falling into the above parameters are also eligible for refunds.
我如何要求退款?
Taxpayers will need to amend prior year returns and file a refund claim within the window of May 15, 2024 - 11月30日, 2024. There is a specific refund claim form and procedure that taxpayers will need to follow. Taxpayers will also likely be required to submit additional proof that a refund is actually owed, 包括每年的资产负债表和债务报告表格.
如果我申请退款，我的姓名和退款金额会被公布吗?
是和不是. Due to the magnitude of anticipated refunds and need for transparency as to whom will be receiving the money, the identity of taxpayers seeking a refund will be published on the TDOR’s website for the one-month period of May 31, 2025年- 6月30日, 2025年(该州财政年度的最后一个月). 收到退款的确切金额将不会公布, but refund recipients will be identified by name and categorized by the amount of refund sought into one of three ranges: 0-$750 of refund; $750.01- $10,000; and greater than $10,000. 该信息将在2025年6月30日之后删除.
I used Jobs Tax Credits and/or Industrial Machinery Credits to offset my franchise tax liability instead of paying cash. 我还能得到退款吗?
Yes. While there is no cash refund opportunity for credits used to offset franchise tax liability on an original or previously amended return, those previously utilized credits will be reinstated as part of the refund process. These restored credits can then be used in future tax periods to offset tax liability, as long as the credits are still within Tennessee’s 25-year carryforward window.
我该如何开始?
More details will be forthcoming from TDOR as it prepares for the influx of anticipated refund claims. While an unprecedented opportunity to recoup franchise tax paid in prior years, 行动的时间是有限的. 详情请与您指定的LBMC专业人员联系.
