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Home > Taxes > State Taxes > Individual Income Tax

Individual Income Tax

Returns

Important Notices

Tax Rulings

County and City Situs Codes (PDF)

Frequently Asked Questions

Guidance for Tennessee's Individual Income Tax Return (PDF)

E-FILE

Individual Income Tax Internet Filing

TAX AT A GLANCE

The individual income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.

Enacted in 1929, this tax was originally called the Hall income tax for the senator who sponsored the legislation. The law can be found in Tennessee Code Annotated in Title 67, Chapter 2.

Exemptions:
Persons over 65 with total income less than $16,200 for a single filer or $27,000 for a joint filer are exempt.

DUE DATE
Annual – April 15

TAX RATE
6% of taxable income

CONTACT PHONE NUMBERS
Individual Income Tax Audit Staff:
(615) 532-6439
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600