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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 a resident of Tennessee. If you are a college student or military personnel, and your permanent home is not in Tennessee, you are considered a nonresident of Tennessee and thus are not required to file a Tennessee return. Residents who made more than $1,250 (or $2,500 if married and filing jointly) of income from dividends, interest, and capital gains must file a Tennessee resident 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 your Tennessee return see the attached Tennessee Tax Guide. For a list of income sources that are taxable or nontaxable by Tennessee 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 the 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

Part-Year Tennessee Residents

If you moved in 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 part year Tennessee return. To file a Tennessee part year 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 a resident of Tennessee. If you are a college student or a military personnel, and your permanent home is not in Tennessee, you are considered a nonresident of Tennessee and as such are not required to file a Tennessee return. Residents who made more than $1,250 (or $2,500 if married and filing jointly) of income from dividends, interest, and capital gains must file a Tennessee part year resident 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 your Tennessee return see the attached Tennessee Tax Guide. For a list of income sources of that are taxable or nontaxable by Tennessee 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 the 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

Non-Residents 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.

If you are an in charge (an administrator, guardian, trustee, or fiduciary) of an estate/trust of an individual whom is (or was for part of the year) a resident of Tennessee, you will need to file a return on the income received by the estate if the estate/trust earned more than $1,250 from dividends, interest, and capital gains. You will be responsible for filing returns for 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

Non-Residents 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 in charge (an administrator, guardian, trustee, or fiduciary) of an estate/trust of an individual whom is (or was for part of the year) a resident of Tennessee, you will need to file a return on the income received by the estate if the estate/trust earned more than $1,250 from dividends, interest, and capital gains. You will be responsible for filing returns for 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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