Professional Privilege Tax

Active licensees in professions are required to pay four hundred dollars ($400.00) to the Department of Revenue, which is due and payable by June 1st of each year.  A list of professions subject to the professional privilege tax is available online.  If you have received a notification pursuant to T.C.A. § 67-4-1704, regarding your license renewal being held in abeyance due to failure to pay Professional Privilege Tax, please see below:  
The online filing site is here.
The licensee’s account number look-up is here.
Once payment has been made the Department of Revenue will issue you a tax clearance letter.  Upon receipt of this letter and all renewal fees and requirements, the abeyance will be released and the license renewal will be processed.  The expected timeline for license processing is two (2) business days from receipt of a tax clearance letter from the Department of Revenue.  If your license renewal has been paid, but your privilege tax is outstanding – the license will not be processed until the Department receives the tax clearance letter confirming payment.  Questions regarding the tax and the amount that may be past due should be directed to the Tennessee Department of Revenue.

Revenue Contact Information:
For general questions regarding the professional privilege tax, please contact the Department of Revenue Call Center at (800) 342-1003 for in-state calls or (615) 253-0600 for local or out-of-state calls, or use the online help application, Revenue Help.
For questions regarding electronic filing, please contact the Electronic Commerce Unit at (866) 368-6374 for in-state calls or (615) 253-0704 for local or out-of-state calls. 
For other questions see the Professional Privilege Tax page on the Department of Revenue's website.

About Filing:
State law requires all professional privilege tax returns to be filed electronically. Taxable professionals holding an active license in Tennessee must pay the $400 tax, which is due June 1 each year. More information on electronic filing can be found in Tenn. Code Ann. Section 67-1-115.

Professional privilege tax returns can be filed electronically either by individuals or by companies that file and pay for multiple individuals. Read more about the Department of Revenue’s online filing mandate for certain taxes here.

To electronically file the professional privilege tax return, you must have either your Social Security Number or your professional privilege tax account number.  For a step-by-step guide to electronically file an individual professional privilege tax return, please click here.

A filing guide for companies paying for multiple individuals can be found here.

Tax Exemptions:
Registered architects, engineers and landscape architects who are not actively engaged in the practice of their respective professions in the State of Tennessee may claim an exemption from the professional privilege tax by presenting the Board with a certified affidavit attesting to such inactive status, in accordance with Board policy.

A registrant claiming inactive status is still subject to the biennial renewal fee and will continue to receive renewal notifications.

Registrants claiming retired status are also exempt from the tax.

To claim retired status, a registrant must be over age 62 and not actively engaged in the practice of his or her profession in Tennessee.

A registrant holding an inactive or retired certificate may not engage in any activity constituting the practice or offer to practice of architecture, engineering, or landscape architecture in the State of Tennessee without first notifying the Board as to a change to active status.

For further information regarding the professional privilege tax, visit the Professional Privilege Tax page on the Department of Revenue's website.

Click Here for the Inactive Status Affidavit for Architects, Engineers, and Landscape Architects.

For more detailed information about what is required to make registration status changes, visit the Status Change Section.