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Individual Income Tax

Online Filing

Effective January 1, 2014, all individual income tax returns prepared by a certified software vendor are required to be filed and paid electronically. You can make an electronic payment-only through the Department of Revenue's website by clicking here.

This short video will guide you through the payment-only process. Note: The electronic filing requirement does not apply to entities with federal EINs (FEINs), such as trusts, estates, and other fiduciary tax returns.

Click here to file and pay your individual income tax return using the Department of Revenue's website.

Forms and Other Information

Hot Topics

  • Electronic Filing Reminder For Individual "Hall" Income Tax
  • Learn more about the IRS Modernized e-File (MeF) Program
  • NewSettlements Error Message: Currently, the Department of Revenue's Hall income tax web portal asks a taxpayer for a "settlement date" for bank account debits that must be at least two days in the future. With the April 15 due date having passed, the Department is asking taxpayers to leave this field blank so payments go through. As long as a taxpayer filed his or her Hall income tax and entered his or her payment information into the web portal by the due date of April 15, no penalties will be applied to the payment, even if it processed after the due date.

Taxes at a Glance

The individual income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.

Enacted in 1929, this tax was originally called the Hall income tax for the senator who sponsored the legislation. The law can be found in Tennessee Code Annotated in Title 67, Chapter 2.

Exemptions:
Any person 65 years of age or older having a total annual income derived from any and all sources below specific limits is completely exempt from the tax. Total annual income from "any and all sources" means all income, including social security income, regardless of whether the income is taxable for federal purposes and without deduction for loss.

Total annual income limits:

Tax Year(s)
Single Filers
Joint Filers
2000-2011
$16,200
$27,000
2012
$26,200
$37,000
2013 and after
$33,000
$59,000

Due Date:

Annual - April 15

Tax Rate:

6% of taxable income

For more information, please call (615) 532-6439

Click here for mailing address and other contact information.