 | Website | https://www.tn.gov/revenue/ |
| Taxpayer Assistance | (800) 342-1003 | |
| Franchise & Excise Tax | (800) 397-8395 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Tennessee requires Hall Income Tax returns to be electronically filed.
E-File Registration Requirements – Acceptance in the Tennessee e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
Amended Returns – The Hall Income Tax return (INC 250) can be e-filed as an amended return. To indicate that the return is amended, from the main menu of the Tennessee return select Personal Information > Other Categories > Is this an Amended Return.
Electronic Signatures – Keystone Tax Solutions Pro does not currently support electronic signatures in Tennessee returns.
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – The Hall Income Tax return can be extended six months by filing form INC 251. If a payment is made with this request, the taxpayer should complete Lines 1 through 4. An extension will be granted if this form or a copy of the taxpayer’s federal extension request is attached to the return filed on or before the extended due date. Interest will accrue on unpaid tax from the original due date of the return until the date paid, but no penalty will accrue with a valid extension. However, if the return is not filed with payment of the tax due by the extended due date, penalty will accrue as though no extension had been granted.
Driver’s License/Government Issued Photo Identification: Tennessee does not require this information to file the tax return.
Filing Status Information
Tennessee does not require the same filing status as that used on the federal return.
Single taxpayers must be single on the last day of the tax year. Taxpayers who entered into a civil union are no longer considered single.
Married or civil union taxpayers may file joint or separate returns.
Head of Household individuals who file as HOH on the federal return may file as Single or MFS on the Tennessee return.
Residency Status Information for Tennessee Returns
The Hall Income tax applies to any person maintaining a place of residence in Tennessee for over six months, with the exceptions of military personnel and full-time students who have a legal domicile in another state. The return does not otherwise distinguish between full year, part-year, and nonresident.
Military Personnel/Military Spouses
Residents: For the purposes of the Hall Income Tax, there is no distinction between military and nonmilitary.
Nonresidents: Nonresident military personnel stationed within Tennessee are not required to file a Hall Income Tax return.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
For more information, see here for the Tennessee DOR Tax Guide for Military Members and Veterans.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Tennessee requires Franchise & Excise Tax returns to be e-filed. The current year and two prior years can be e-filed.
Business Return General Information
Due Dates for Tennessee Franchise & Excise Tax Returns
The due date of a franchise and excise tax return is the 15th day of the fourth month following the closing of the taxpayer’s books and records. For calendar year filers, this means the due date is April 15.
Business Extensions
The Franchise & Excise Tax return can be extended for six months, provided the taxpayer has paid, by the original due date, at least 90 percent of the current year’s tax liability or 100 percent of the prior year’s liability. The minimum payment due is $100.
The extension request is filed on form FAE 173. In Keystone Tax Solutions Pro, this form is on the main menu of the Tennessee Franchise & Excise Tax return.
Amended Business Returns
The Franchise & Excise Tax return (FAE 170) can be e-filed as an amended return. To indicate that the return is amended, from the main menu of the Tennessee return select Heading Information > Amended Return.
Mailing Addresses
Hall Income Tax Return Mailing Address
Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick St
Nashville, TN 37242
Business Mailing Addresses
Franchise & Excise Tax Return Mailing Address
Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick St
Nashville, TN 37242
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.