Tennessee Tax Filing
Filing Your Taxes in Tennessee
Filing taxes can be a frustrating process, but you have found a great resource for making it all a little easier. Here, you can find information on your residency status, how it affects your taxes and what forms to fill out for your situation.
Income tax returns must be filed by April 15th.
Tennessee charges a flat 6% tax on any income generated from notes receivable, stocks or bonds. Single filers can claim an exemption of up to $1,250 of income and married couples filing jointly can claim up to $2,500. If you are over 65 and your income does not exceed $16,200 (single) or $27,000 (married, filing jointly), you are also exempt.
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Tennessee Tax Forms
- TN Form INC 250 - Tennessee Individual Income Tax Return
- Tennessee Form INC 251 - Tennessee Application for Extension to File Individual Income Tax Return
Determine Your Residency Status
If you lived or worked in Tennessee during the tax year then you are required to file a return in Tennessee. Below, you will find information on what your status is and which forms you need to file.
Anyone whose domicile home is in Tennessee or resided in Tennessee for more than 6 months is a Tennessee resident. College students and military personnel whose permanent resident is not in Tennessee are not considered residents and should refer to “Work in Tennessee, Live Out of State” section below.
If you are a resident and you made more than $1,250 (single) or $2,500 (married, filing jointly) from income earned from interest, dividends or capital gains, you are required to file a Tennesse resident tax return. You can report interest, dividends and capital gains income from within Tennessee by filing Schedule A and Page 1, Line 1 of the Tennessee Individual Income Tax Return. To declare interest, dividends and capital gains income from other states, fill out Schedule B.
If you need more information on how to file your Tennessee return, you can download the Guidance for Tennessee’s Individual Income Tax Return above. On pages 2-4, you can find more information on what is considered taxable and non-taxable income in Tennessee.
If you think you might miss the filing deadline, you can file for an extension by filing the Application for Extension of Time to File Individual Income Tax Return.
Anyone who moved to or from Tennessee and has earned more than the allowed exemptions has to file a Tennessee part-year resident return. You are required to declare the same types of income and follow the same steps as residents. See “Tennessee Residents” section for more information on exemption limits and types of income.
Live in Tennessee, Work Out of State
If you are a Tennessee resident and you worked outside of Tennessee, you still follow the same steps as all other Tennessee residents and are subject to the same exemption limits. See “Tennessee Residents” section for more information on exemption limits and types of income.
Work in Tennessee, Live Out of State
Partnerships within Tennessee that earned more than $1,250 in dividend income or taxable interest is required to file a Tennessee return. Partnerships are allowed to claim one exemption of up to $1,250.
If you are the executor, administrator, guardian, trustee or fiduciary of a trust or estate for an individual whose is a Tennessee resident (full-year or part-year), you are required to file a return on any income earned by the trust or estate from interest, dividends or capital gains if that income exceeds the $1,250 exemption limit. As the administrator, you are responsible for filing any forms and tax returns on behalf of the trust or estate until it is transferred to the beneficiary or beneficiaries. Estates and trusts are allowed one $1,250 exemption.
For additional information on filing a Tennessee tax return and what exemptions are permitted, download the Guidance for Tennessee’s Individual Income Tax Return above.
If you are a nonresident and you earned income from the sale of property in Tennessee, you declare that income by following the same instructions as nonresidents who work in Tennessee. See “Work in Tennessee, Live Out of State”.