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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.

Failure to file and pay taxes in a timely manner will result in the Department initiating its collection activity procedures.  The general process the Department follows for a tax delinquency is outlined below:

  • A bill will be sent regarding the tax liability.
  • If the liability is not paid or resolved, it will be referred to the Collection Services Division.  The liability will continue to accrue penalty and interest during the collection process.
  • The Collection Services Division may serve levies, and seize and sell assets, as well as file a tax lien to protect the state’s interest. These lien filings can be noted on credit reports and other financial industry reports, and they can adversely affect personal or business credit ratings.
  • For questions concerning notices of liens filed, please call (615) 741-7074 or (844) 729-8689.

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 will not be able to apply for a new plan through TNTAP, even if one or more were created by mistake.  However, many taxpayers will still qualify for an installment payment plan, and they should complete and submit the paper application provided above.

Offer in Compromise Applications

An offer in compromise application is available for taxpayers who qualify based on their verifiable inability to pay.

The Department will thoroughly review compromise applications to determine if applicants qualify. Completion of an application is not an assurance of acceptance.

Please note: the submission of an offer in compromise application does not halt collection activity or alter the payment requirements of any current installment payment plan. Collection activity will continue pending review of the taxpayer’s application.

To avoid levy actions, please contact Collection Services at 615-741-7071 to make payment arrangements. If the taxpayer has an installment payment agreement in place, the taxpayer must continue to make payments under the terms of the agreement. If the offer in compromise application is accepted, payments received while the application was pending will be applied to the compromised liability. Failure to stay current on all filing requirements and make payments by the applicable due date could result in denial of the application.

For more information about offers in compromise, download our frequently asked questions booklet.