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Request a Refund

If you believe you have overpaid your taxes, you may submit a claim for refund with the Department of Revenue. For franchise and excise tax, inheritance tax or Hall income tax, any overpayments you list on your tax return is considered a valid claim for refund. For sales and use tax, consumer use tax, liquor-by-the-drink tax, tobacco tax, or professional privilege tax, you should access your account by logging onto the Tennessee Taxpayer Access Point (TNTAP)  and selecting Claim a Refund. TNTAP is also used for submitting a Request Auto/Boat Refund - available under the Additional Services heading on the TNTAP homepage as a non-logon service.  For all other taxes the Department administers, you should fully complete a Claim for Refund form and submit it to us at the address included on the form. 

All refund claims must be submitted to the Department within three years of December 31 of the year in which the tax was paid.  If the claim is for more than $200, you must also complete a Report of Debts form and submit it with your claim for refund. 

The claim should include the following:

  • all reasons why you believe the refund is due,
  • the amount requested,
  • the tax period,
  • the date the tax was paid,
  • the tax type, and
  • any other supporting information that will assist the Department in determining whether the refund should be granted. 

If you are requesting a sales and use tax refund, you must first refund or credit the tax back to your customer, and include documentation of this with your claim.

More information about refunds can be found here.