Skip to Main Content

Need help filing professional privilege tax? Click here to file by the June 1 due date.
TNTAP will be unavailable beginning at 6 pm, CT on Friday, May 25 until Tuesday, May 29 while we add new taxes and features. Thank you for your patience as we improve TNTAP.

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