Electronic Filing Requirements
State law (Tenn. Code Ann. Section 67-1-115) allows the Department of Revenue to require any tax return, report, claim, statement or other document filed with the Department, including any payments, to be filed electronically. Electronic filing allows us to process returns and payments quickly and efficiently, saving the state money.
Below are the taxes for which the Department currently requires online filing. Please check here for updates.
|Tax Type||Effective Date||What Must Be Filed Electronically|
|Business||Jan. 1, 2014||All returns|
|Franchise & Excise||Jan. 1, 2014||All returns, with the exception of financial institutions returns and entities filing Schedule N (apportionment) who do not use an approved software provider.
|Jan. 1, 2016||Financial institutions filing FAE 174 returns using an approved software vendor must also file electronically. E-filing requirements from Jan. 1, 2014 also still apply.
|Hall Income||Jan. 1, 2014||All returns filed by taxpayers using an approved software provider with the exception of estates, trusts, partnerships and LLCs.
|Jan. 1, 2016||All returns from taxpayers using an approved software provider, including returns from estates, trusts, partnerships and LLCs, must now be filed electronically.
|Liquor-by-the-drink||July 15, 2017||All returns|
|Professional Privilege||Jan. 1, 2013||All returns|
|Sales||Oct. 1, 2013||All returns|
|Tobacco||July 15, 2017||All returns|