Department of Revenue COVID-19 Updates
We’re Here To Help You
As families and businesses navigate the COVID-19 pandemic, the Tennessee Department of Revenue is committed to supporting the state’s taxpayers and our local government partners. While economic uncertainty continues to weigh on our nation and state, we understand the uneasy feelings that many Tennesseans are experiencing, and we know that taxpayers are doing all they can to remain in business while continuing to comply with state and federal tax requirements.
We are available to assist business owners who may find themselves unable to pay their taxes in full at the time of filing. Taxpayers may request a penalty waiver or a payment plan that provides for monthly payments over time. We are happy to review these requests on a case by case basis and walk taxpayers through this process to ensure the most helpful approach.
For taxpayers seeking tax filing assistance, we are available to help you over the phone at our Taxpayer Assistance Hotline 615-253-0600 or Tax Practitioner Hotline 615-253-0700.
For title and registration assistance, please call 615-741-3101. For motor carrier help, please call 615-399-4265.
Click here for more information about resources available to help small businesses overcome the challenges that have resulted from COVID-19.
For updates on tax information and department operations during this time, please see the topics below.
This is a rapidly evolving situation. We will continue to post updates here as they become available.
On March 20, 2020, the Internal Revenue Service announced a federal income tax extension. Under Tennessee law, the Commissioner is authorized to extend the deadline for filing a return whenever the IRS extends a federal filing date.
Consistent with the IRS, the Tennessee Department of Revenue has extended the due date for filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. This extension applies to all taxpayers who had a franchise and excise tax return due on April 15, 2020, regardless of whether the due date is the original due date or the due date on extension. It also applies to taxpayers required to renew their franchise and excise tax exemption (filed on Form FAE183) or make an estimated payment on April 15, 2020.
Taxpayers do not need to contact the Department to apply the extension. For more information, read important notice #20-05.
The filing deadline for Business Tax returns originally due April 15, 2020, has been extended to June 15, 2020. The Business Tax is a tax on gross receipts and applies to most businesses that sell goods or services. More information regarding this extension can be found in important notice #20-07.
The department has extended the due date for filing and paying the professional privilege tax from June 1, 2020 to July 1, 2020. Governor Bill Lee included the tax extension in Executive Order No, 24.
Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. More information about this deadline extension can be found in important notice #20-11.
Tennessee-based interstate trucking companies have until May 26 to file their first quarter IFTA returns.
Governor Lee’s Executive Order no. 17 authorizes the temporary sale of alcoholic beverages for consumption off of the premises by a restaurant. For further details and requirements surrounding such sales, please see the Executive Order.
Because these sales are for consumption off the premises, the liquor-by-the-drink tax imposed by Tenn. Code Ann. § 57-4-301 does not apply. No liquor-by-the-drink tax should be charged on take-out or delivery sales while the Executive Order is in effect. Businesses should not collect the liquor-by-the-drink tax on these sales, either by adding tax to the menu price or including the tax in the menu price. Any liquor-by-the-drink taxes that are collected must be remitted to the department.
Please note that sales and use tax will continue to apply to these sales.
Through Executive Order No. 15, Governor Bill Lee extended the deadline for obtaining registration renewals that expire in March or April. The new deadline for obtaining these renewals is June 15, 2020. The Department of Revenue hopes this extension of time will alleviate concerns of motor vehicle registrants so they can focus on their health and safety amid the ongoing COVID-19 situation.
With health and safety in mind in response to COVID-19, the Tennessee Department of Revenue is not currently receiving walk-in customers at our regional and downtown offices. Walk-in service is suspended until further notice. This includes the Motor Carrier office at 44 Vantage Way in Nashville.
Motor Carrier customers are encouraged to utilize the following resources:
The department has received several questions regarding extensions or abatements for sales and use tax and other monthly tax filings, such as liquor-by-the-drink tax. These are taxes that sellers collect on behalf of customers, and state law does not allow sellers to use collected taxes for business or other purposes.
Like the State of Tennessee, local governments also rely on this revenue to fund their day-to-day and emergency services to local residents, and the department is committed to ensuring the consistent and efficient distribution of collected revenues during this difficult time. As a result, these returns remain due each month in order for businesses to remit these taxes.
Given the evolving COVID-19 situation, the department will be filling tobacco stamp orders on Mondays only. Please ensure that all orders are submitted before 12:00 pm Central Time each Friday for shipment on the following Monday. If you have questions or need additional assistance, please contact Kelly Emerson at Kelly.Emerson@tn.gov or 615-253-0690.