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Hall Income Tax

Online Filing

Effective January 1, 2014, all Hall income tax returns prepared by a certified software vendor are required to be filed and paid electronically. You can make an electronic payment-only through the Department of Revenue's website by clicking here.

Click here to watch a short video that will guide you through the payment-only process. Note: The electronic filing requirement does not apply to entities with federal EINs (FEINs), such as trusts, estates, and other fiduciary tax returns.

Click here to file and pay your Hall income tax return using the Department of Revenue's website.

Forms and Other Information

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Taxes at a Glance

The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.

Enacted in 1929, this tax is called the Hall income tax for the senator who sponsored the legislation. The law can be found in Tennessee Code Annotated in Title 67, Chapter 2.

Exemptions:
Any person 65 years of age or older having a total annual income derived from any and all sources below specific limits is completely exempt from the tax. Total annual income from "any and all sources" means all income, including social security income, regardless of whether the income is taxable for federal purposes and without deduction for loss.

Total annual income limits:

Tax Year(s)
Single Filers
Joint Filers
2000-2011
$16,200
$27,000
2012
$26,200
$37,000
2013 and after
$33,000
$59,000

Due Date:

Annual - April 15

Tax Rate:

6% of taxable income

For more information, please call (615) 532-6439

Click here for mailing address and other contact information.