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Tennessee Tax Resources

Governor: Phil Bredesen
Income Tax Revenue (2007): $11,370,768,000.00
Tennessee Population 6,149,116

Tennessee Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Tennessee.

Tennessee Residents

If you are a domicile resident of Tennessee or if you lived in Tennessee for more than 6 months you are considered a resident of Tennessee. If you are a college student or military personnel and your permanent home is in Tennessee you are considered a nonresident and as such are not required filing a Tennessee return. Residents who made more than $1,250 ($2,500 if married and filing jointly) of income from dividends, interest, and capital gains must file a Tennessee income return. Report dividends, interest, and capital gains made from Tennessee sources on Schedule A and Page 1, Line 1. Report dividends, interest, and capital gains made from other states on Schedule B.

For more information on filing you Tennessee return see the attached Tennessee Tax Guide. For a list of sources of income that are taxable or nontaxable see pages 2-4 of the Tennessee Tax Guide. For filing your return see the attached Tennessee Tax Kit. If you need more time to file your return see Application for Extension of Time To File.

Related Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

Tennessee Residents who lived in Tennessee for part of the year

If you moved into or out of Tennessee during the year and made more than $1,250 ($2,500 if married and filing jointly) of taxable income from dividends, interest, and capital gains you are required to file a Tennessee return. To file your return report income earned from dividends, interest, and capital gains while a resident of Tennessee on schedule A and Page 1, Line 1. Report income earned from dividends, interest, and capital gains while a nonresident of Tennessee on Schedule B.

Related Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

Tennessee Residents who work in another state

If you are a domicile resident of Tennessee or if you lived in Tennessee for more than 6 months you are considered a resident of Tennessee. If you are a college student or military personnel and your permanent home is in Tennessee you are considered a nonresident and as such are not required filing a Tennessee return. Residents who made more than $1,250 ($2,500 if married and filing jointly) of income from dividends, interest, and capital gains must file a Tennessee income return. Report dividends, interest, and capital gains made from Tennessee sources on Schedule A and Page 1, Line 1. Report dividends, interest, and capital gains made from other states on Schedule B.

For more information on filing you Tennessee return see the attached Tennessee Tax Guide. For a list of sources of income that are taxable or nontaxable see pages 2-4 of the Tennessee Tax Guide. For filing your return see the attached Tennessee Tax Kit. If you need more time to file your return see Application for Extension of Time To File.

Related Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

Nonresidents who work in Tennessee

All Tennessee partnerships that earned more than $1,250 of taxable interest and dividend income must file a return. The partnership is entitled to one exemption of $1,250.

For more information and exemptions on filing returns see the attached Tennessee Tax Guide. For filing your return see the attached Tennessee Tax Kit.

Related Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

Nonresidents who sold property in Tennessee

All Tennessee partnerships that earned more than $1,250 of taxable interest and dividend income must file a return. The partnership is entitled to one exemption of $1,250.

If you are an administrator, guardian, trustee, or fiduciary of an estate/trust of an individual whom is/was a resident of Tennessee that earned more than $1,250 from dividends, interest, and capital gains you will need to file a return for income received by the estate until the estate has been transferred to the beneficiaries. The estate is entitled to one exemption of $1,250.

For more information and exemptions on filing returns see the attached Tennessee Tax Guide. For filing your return see the attached Tennessee Tax Kit.

Related Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

Tennessee Tax Forms

  • Tax Kit - TENNESSEE DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN
  • Extension of Time - TENNESSEE DEPARTMENT OF REVENUE APPLICATION FOR EXTENSION OF TIME TO FILE INDIVIDUAL INCOME TAX RETURN

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