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Electronic Filing

State law (Tenn. Code Ann. Section 67-1-115) allows the Department of Revenue to require any tax return, report, claim, statement or other document filed with the department, including any payments, to be filed electronically.  Electronic filing allow us to process returns and payments quickly and efficiently, saving state money.

Below are the taxes and fees for which the department currently requires online filing. Please check here for updates. 

Click on the tax type to be directed to the information on how to file and pay online.  

Tax Type Effective Date What Must Be Filed Electronically
Business tax Jan. 1, 2014 All returns
Consumer use tax    
Franchise & excise tax Jan. 1, 2014 All returns with the exception of financial institutions returns and entities filing Schedule N (apportionment) who do not use an approved software provider.
  Jan. 1, 2016 Financial institutions filing FAE174 returns using an approved software vendor must also file electronically.  E-filing requirements from Jan. 1, 2014 also still apply.  
Hall Income Jan. 1, 2014 All returns filed by taxpayers using an approved software provider with the exception of estates, trusts, partnerships and LLCs.
  Jan. 1, 2016 All returns from taxpayers using an approved software provider, including returns from estates, trusts, partnerships and LLCs must now be filed electronically.
IFTA/IRP fees    
Liquor-by-the-drink tax July 15, 2017 All returns
Motor fuels taxes    
Professional privilege tax Jan. 1, 2013 All returns
Sales and use tax Oct. 1, 2013 All returns
Tobacco taxes and reports July 15, 2017 All returns