Individual Income Tax
Forms and Other Information
Taxes 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:
Effective January 1, 2012, persons over 65 with total income less than $26,200 for a single filer or $37,000 for a joint filer are exempt.
Prior to 2012, 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
For more information, please call (615) 532-6439
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