Tennessee Taxes

This article deals with the tax regime that exists in Tennessee and the way the residents of that state are taxed.

Tennessee Tax Help

Individual Income Tax:
(800) 342-1003

Tax Refunds:
(615) 741-0443

Tennessee Income Tax

  • In the state of Tennessee, there is no tax levied on wages or salaries.
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  • In most cases, income from notes receivable, stocks and bonds is taxed at a 6% flat rate.
  • For a single filer, the first $1,250 is exempt from income tax. For a joint filer, the first $2,500 is exempt.
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  • Individuals over the age of 65 years with a total annual income of less than $16,200 (for a single filer) or $2,500 (for a joint filer) will be exempt from income tax.
  • Income tax returns in the state of Tennessee have to be filed on or before 15th of April each year. Returns can be filed on the next business day in the event 15th falls on a weekend or public holiday.

Tennessee Sales Tax

  • Sales and use tax in Tennessee is usually 7%.
  • There is a tax on food at the rate of 5.5% but dietary supplements, prepared food and candy are taxed at the rate of 7%.
  • In addition to state sales tax, local sales taxes are collected which may vary from 1.5% to 2.75%.
  • All details on matters of sales tax in the state of Tennessee can be obtained from the Sales and Use Tax Compliance Agreement and the Sales and Use Tax Guide.

Tennessee Property Tax

  • There is no homestead exemption in the state of Tennessee.
  • There is relief program on property tax for the elderly, war veterans and disabled people.
  • Details of this program can be obtained from the official website of the Comptroller of Tennessee.
  • Property is assessed on the basis of its market value as on the 1st of January each year.
  • The rate of property tax applicable is based on the category in which the particular property falls.
  • The rates of property tax range from 25% to 55%.
  • The tax rates are calculated on the basis of an amount per $100 of the value assessed which is governed by the concerned authority. Some cities follow a schedule of earlier delinquency dates as a result of a local ordinance or a private act.
  • Data pertaining to real estate assessment are available on the official website of the Comptroller.

Tennessee Estate Tax

  • There is an inheritance tax based on exceeded single exemption limits.
  • As federal estate tax is phased out, estate tax does not apply in cases where persons have died in 2005 or earlier.

Where to Mail FEDERAL IRS Tax Forms within Tennessee:

IRS Form If you ARE NOT enclosing a payment, use this address: If you ARE enclosing payment, use this address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011