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Click on the specific tax type to file your return electronically. Detailed steps will be provided. Tax types not listed below cannot be filed electronically at this time. Regardless of which electronic filing option you choose, tax payments must be made by Electronic Funds Transfer (EFT). For detailed information on electronic payments, click here.

Tax Type
Required?
Additional Information
Yes
All business tax returns due on or after January 1, 2014 must be filed and paid electronically.
No
Tennessee's Consumer Use Tax is due on items brought into Tennessee that have not had Tennessee sales and use tax paid. Convenient electronic filing and payment is available.
Yes, except for certain filers of FAE170 and all filers of FAE174.
Beginning, January 1, 2014, all franchise and excise tax return filings and payments related to form FAE170 must be made electronically. This includes extension requests and estimated payment filings.

If you prepare form FAE170 and do not use a certified software provider and also have to file apportionment schedules, you cannot file the return online and must instead use paper tax forms. Taxpayers required to file paper forms in this specific situation are not subject to penalty charges for failing to file electronically.

Financial Institutions filing form FAE174 are currently not included in the electronic filing requirements.
Yes, except for entities with federal EINs (FEINs), such as trusts, estates, and other fiduciary tax returns.
Effective January 1, 2014 all individual income tax returns prepared using one of the certified software vendors are required to be filed and paid electronically. Individual Income Tax returns may also be filed and paid electronically using our Online Filing Service through the department's website. All other returns not prepared using one of the certified software providers or the website may be filed using the paper form. 

The electronic filing requirement does not apply to entities with federal EINs (FEINs), such as trusts, estates, and other fiduciary tax returns.
Yes
Effective Jan. 1, 2013, all professional privilege tax returns and payments must be made electronically. This requirement does not apply to payers of the tax on professional athletes.
Yes
After Oct. 1, 2013, all sales and use tax returns and associated payments must be submitted electronically.

Note to Taxpayers: Tenn. Code Ann. 67-1-115 allows the Department of Revenue to require any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, to be submitted electronically. The department must notify taxpayers regarding any new requirments. Please refer to this website for notices regarding future changes.