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 Revenue.Collection@tn.gov, (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
Special COVID-19 Guidance:
Because taxpayers’ circumstances may change rapidly in the coming weeks, the Department of Revenue will not be evaluating offers in compromise (OICs) related to the COVID-19 virus until more information is available. OIC submissions require updated financial records that demonstrate an ongoing inability to meet outstanding tax obligations. The Department recommends that taxpayers who wish to apply for an OIC because of COVID-19 impacts wait until after May 30, 2020 to gather required documents and submit a complete OIC.
Currently, the Department is responding to needs of taxpayers impacted by the health crisis by extending certain filing deadlines and temporarily suspending many of its regular collection activities. Additionally, the Department continues to offer payment plans that can be created using your TNTAP account.
If you have questions related to submitting an OIC, please contact our Offer in Compromise Unit at email@example.com or our Collection Services main line at 844-729-8689.
Please note: the Department will continue to receive and review all OICs unrelated to COVID-19.
- 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, download our frequently asked questions booklet or contact us at Revenue.Collection@tn.gov, (615) 741-7071 or (844) 729-8689.