How to Pay Your Tax Bill
You can pay a tax liability for one of the following taxes through the Tennessee Taxpayer Access Point (TNTAP), under the "make a payment" area.
|Sales and use tax||Tobacco taxes|
|Business tax||IFTA/IRP fees|
|Franchise & excise tax||Alcoholic beverages taxes|
|Hall income tax||Beer taxes|
|Professional privilege tax||Gross receipts taxes (bottlers, utilities, vending, mixing bar)|
|Liquor-by-the-drink tax||Severance taxes|
If you receive a notice that you owe money to the Department of Revenue, it is extremely important to contact us immediately in order to avoid collection actions. Please contact us at Revenue.Collection@tn.gov, (615) 741-7071 or (844) 729-8689.
Please watch this video to learn more about how our collections process works.
Installment Payment Plan
The Department is willing to work with taxpayers who are unable to pay their tax bills. Research and compare your options. A loan with your bank or another financial institution may offer lower interest rates and may allow you to avoid additional penalties and interest. Taxpayers who need additional time to pay their liability fully may request an installment payment plan in two ways:
- Taxpayers may log into their Tennessee Taxpayer Access Point (TNTAP) account and request an installment payment plan. TNTAP will immediately indicate to the taxpayer if they qualify for an online payment plan. At a minimum the taxpayer must:
- establish an installment payment plan that is no less than two months and no longer than 60 months,
- set a monthly payment of $50 or more on a total debt of at least $300, and arrange for the automatic draft of payments from a bank account.
- Early payoffs must be completed five business days prior to the next scheduled payment date. Please contact the IPA Unit directly at (615) 741-4200 or Payment.Plan@tn.gov to ensure future scheduled payment plan drafts are cancelled.
- Taxpayers who have had two or more payment plans in the previous two years are required to submit a 25% down payment to be considered for another plan.
- Taxpayers who are unable to apply online for an installment payment plan may complete this application and submit to Payment.Plan@tn.gov.
For more information about payment plans, view our frequently asked questions or contact us at Payment.Plan@tn.gov, (615) 741-4200 or (833) 977-1750.
How do I manage my payment plan to avoid termination?
In order to avoid termination of your payment plan, make sure you understand your terms and manage your account.
- Verify all monthly installment payments successfully draft timely by reviewing your recent bank statement
- Additional payments may also be made by logging into your TNTAP account
- New tax periods must be filed and paid by the given deadlines. If you receive a new bill, it does not automatically roll into your existing payment plan, and cannot be added to an existing payment plan.
- Contact us immediately at (615) 741-4200 if the bank account associated with your active payment plan has changed
- Keep your contact information up-to-date, especially your email address and phone number.
Failure to comply with these terms will place your payment plan in a pending default status. The default will need to be remedied by the date listed on the Payment Plan Default letter to prevent termination of your payment plan.
If your payment plan terminates, please be aware that all liability will be owed at that time. Unresolved liability will be transferred to collections immediately if you have not paid all outstanding liabilities.
Offer in Compromise
- An offer in compromise application (OIC) is available for taxpayers who qualify based on their verifiable inability to pay.
- Submitting an OIC application does not halt collection activity or alter the requirements of your payment plan. If you have payment plan, please continue to make payments by the deadlines. If the department accepts your OIC application, payments received while the application was pending will be applied to your liability. Failure to stay current on your payment plan could result in denial of your application.
- For more information about offers in compromise, view our frequently asked questions or contact us at Revenue.Collection@tn.gov, (615) 741-7071 or (844) 729-8689.
A Voluntary Disclosure Agreement is a written agreement between the Department and a potential taxpayer. This agreement:
- allows the taxpayer to resolve any prior tax liability and register to pay tax for future periods.
- offers a limited look back period. A look back period is the number of years the Department will go back when assessing the tax liability.
- abates or reduces the penalty applied.
Agreements are offered for any tax the Department administers. To qualify for an agreement, the Department must not have contacted the taxpayer concerning a previous tax liability. Contact could include an inquiry letter or a phone call from an auditor to set up an appointment. Additionally, the taxpayer must not be registered for the tax type that is the subject of the agreement. Reasons for failing to register could include a misunderstanding of the law or the misconception that an out-of-state company with a presence in Tennessee is not required to register with the Department to pay taxes.
If you are interested in entering into an agreement, you must submit a written letter to the Department. The letter may be emailed to email@example.com or sent to:
Audit Division - Discovery Unit
P.O. Box 190644
Nashville, TN 37219
If you have any questions, please contact the Discovery Unit at (615) 741-8319, or email Voluntary.Disclosure@tn.gov. You may also read our frequently asked questions.