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Tax Delinquencies

How to Pay Your Tax Bill

You can pay a tax liability for one of the following taxes through the Tennessee Taxpayer Access Point (TNTAP), under the "make a payment" area.

Sales and use tax Tobacco taxes
Business tax IFTA/IRP fees
Franchise & excise tax Alcoholic beverages taxes
Hall income tax Beer taxes
Professional privilege tax Gross receipts taxes (bottlers, utilities, vending, mixing bar)
Liquor-by-the-drink tax Severance taxes

If you receive a notice that you owe money to the Department of Revenue, it is extremely important to contact us immediately in order to avoid collection actions.  Please contact us at, (615) 741-7071 or (844) 729-8689. 

Click on the subjects below to learn more about our collection procedure as well as payment plans.

Please watch the video below  to learn more about how our collections process works.

Installment Payment Plan

The Department is willing to work with taxpayers who are unable to pay their tax bills. Taxpayers who need additional time to pay their liability fully may request an installment payment plan in two ways:

  • For sales and use tax, business tax, franchise & excise tax, Hall income tax, tobacco tax, professional privilege tax, liquor by the drink tax, and IRP/IFTA fees liabilities, taxpayers may log into their Tennessee Taxpayer Access Point (TNTAP) account and request an installment payment plan. TNTAP will immediately indicate to the taxpayer if they qualify for an online payment plan. At a minimum the taxpayer must:
    • establish an installment payment plan that is no less than two months and no longer than 60 months,
    • set a monthly payment of $50 or more, and arrange for the automatic draft of payments from a bank account.
  • Taxpayers who are unable to apply online for an installment payment plan may complete and submit this application.

Taxpayers who have had two or more payment plans in the previous two years are required to submit a 25% down payment to be considered for another plan.

Offer in Compromise

  • An offer in compromise application (OIC) is available for taxpayers who qualify based on their verifiable inability to pay.
  • Submitting an OIC application does not halt collection activity or alter the requirements of your payment plan. If you have payment plan, please continue to make payments by the deadlines. If the department accepts your OIC application, payments received while the application was pending will be applied to your liability. Failure to stay current on your payment plan could result in denial of your application.
  • For more information about offers in compromise, view our frequently asked questions or contact us at, (615) 741-7071 or (844) 729-8689.