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Electronic Filing Requirements

Electronic Filing RequirementState law (Public Chapter 657 (2012)) allows the Department of Revenue to require any return, report, claim, statement, application or other document filed with the Department, including any payment that accompanies it, to be submitted electronically. These new requirements will permit us to process your returns and payments quickly and efficiently, saving the state money. The Department must notify taxpayer regarding any new requirements. Be sure to check our website regularly for updates.

 

Business Tax

All business tax returns and associated payments due on or after January 1, 2014 must be filed and paid electronically. Paper tax returns and checks will not be allowed. Click here to file your business tax return online. For information about filing this tax using a software vendor, click here

The Department of Revenue now offers an online video with step-by-step instructions on how to register for a TN.gov username, which is required before filing sales and use tax or business tax online.

Franchise & Excise Tax

Beginning, January 1, 2014, all franchise and excise tax return filings and payments related to form FAE170 must be made electronically. This includes extension requests and estimated payment filings.

If you prepare form FAE170 and do not use a certified software provider and also have to file apportionment schedules, you cannot file the return online and must instead use paper tax forms. Taxpayers required to file paper forms in this specific situation are not subject to penalty charges for failing to file electronically.

Financial Institutions filing form FAE174 are currently not included in the electronic filing requirements.

Click here to file franchise and excise returns online.

Hall Income Tax

Effective January 1, 2014 all Hall income tax returns prepared using one of the certified software vendors must be filed and paid electronically. Hall income tax returns may also be filed and paid electronically using our Hall income tax filing website.

The electronic filing requirement does not apply to entities with federal EINs (FEINs), such as trusts, estates and other fiduciary tax returns.

Sales and Use Tax

All sales and use tax returns and payments due after October 1, 2013, are required to be filed electronically. Click here to file your sales and use tax return online. For information about filing this tax using a software vendor, click here.

The Department of Revenue now offers an online video with step-by-step instructions on how to register for a TN.gov user name, which is required before filing sales and use tax or business tax online.

Professional Privilege Tax

All professional privilege tax returns filed on or after January 1, 2013, must be filed electronically. Professional privilege tax returns can be filed either by individuals or by companies who file and pay for multiple individuals. Click here to file your professional privilege tax return electronically.

 

Regardless of which electronic filing option you choose, tax payments must be made electronically. More information about electronic payments can be found here.

If you have any additional questions, please contact the Electronic Commerce Unit at (866) 368-6374, toll-free in Tennessee, or (615) 253-0704, Nashville-area and out-of-state. You can also visit the Electronic Payments Frequently Asked Questions.