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Tennessee State Income Tax
Tax Year 2022
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Contents
Contents
1.
Tennessee Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 1.00% |
Note: Tennessee a state income tax, but it only applies to certain dividend and interest income. Wages are not taxed.
Learn how marginal tax brackets work 
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Tennessee Income Tax Calculator
3.
The Tennessee Income Tax
Tennessee collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, Tennessee's state income tax does not provide couples filing jointly with expanded income tax brackets.
Notably, Tennessee has the highest maximum marginal tax bracket in the United States. You can learn more about how the Tennessee income tax compares to other states' income taxes by visiting our map of income taxes by state.
Tennessee does not collect an income tax on tax normal wage income. A special 6% income tax called the Hall income tax applies only to taxable interest and divident income over $1,250 for individuals and $2,500 for married couples filing jointly. Taxpayers over 65 with total income less than $16,200 for a single filer or $27,000 for a couple filing jointly are exempt from this tax.
The Hall income tax, named after the state senator who sponsored it, has been around since 1929 and hasn't been raised since 1937. Only dividend or interest income from investments like stocks, mutual funds, and corporate dividends is subject to this tax. Interest from bank or credit union accounts, the type of interest earned by most Tennessee residents, is exempt from the Hall income tax.
Because of the limited types of income that are subject to the Hall income tax, the majority of Tennessee taxpayers do not have to submit a state tax return. On an average year, between 150,000 and 200,000 households pay into the tax fund, which consists of only about 2% of Tennessee's state tax collections.
In recent years, state commissions established to audit Tennessee's tax structure have criticized the tax as unfair to retired taxpayers, who often depend heavily on investment and dividend income. Exemptions for low income retirees have been introduced to help protect retired taxpayers.
For more information on the Hall income tax, call the tennessee Department of Revenue's tax help hotline at (615) 532-6439.
There are -1139 days left until Tax Day, on April 16th 2020. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
Tennessee Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your Tennessee income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Tennessee tax returns. For details on specific deductions available in Tennessee, see the list of Tennessee income tax deductions.
4.1 - Tennessee Standard Deduction
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Unlike many other states, Tennessee has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Tennessee income tax return.
4.2 - Tennessee Personal Exemptions
- Tennessee has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - Tennessee Dependent Deduction
- Unlike most states, Tennessee does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - Tennessee Itemized Deductions
- Not applicable.
5.
Tennessee Income Tax Forms
Tax-Rates.org provides easy access to four of the most commonly used Tennessee income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our Tennessee tax forms library or the 's tax forms page.
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Form INC-250 - Individual Income Tax ReturnForm INC-250 is the general income tax return for Tennessee residents. INC-250 can be eFiled, or a paper copy can be filed via mail.
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Form INC-251 - Application for Extension of TimeTo file this application, you must send it before or on the statury due date, which is the fifteenth day of the fourth month after the end of the taxpayer's year.
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Form INC251 - Application for ExtensionForm INC-251 is the form you need to file for an extension of time to file your income taxes with Tennessee.
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Income Tax Return Kit - Individual Income Tax KitThis booklet includes Form INC-250, the general income tax form for Tennessee, and Schedules A and B.This booklet also includes instructions for how to fill out and file those forms.
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Printable Tennessee Tax Table & Tax Reference
Tax-Rates.org provides a printable Tennessee datasheet including an income tax table, a list of Tennessee tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of Tennessee, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Tennessee's 2023 income tax forms on the income tax forms page .
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6.
How To File Your Tennessee Income Tax Return
Once you've filled out your Tennessee income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your Tennessee tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
7.
Where To Send Your Tennessee Tax Return
If you filled out physical tax return forms, mail your completed Tennessee income tax return to the Tennessee no later then December 31st. Please be sure to send your completed tax forms to the correct address for your filing type.
Application for Extention of Time Tennessee Department of Revenue Andrew Jackson State Offcie Bldg. 500 Deaderick Street Nashville, TN 37242 |
Income Tax Returns Tennessee Department of Revenue Andrew Jackson State Offcie Bldg. 500 Deaderick Street Nashville, TN 37242 |
8.
e-Filing: Submit Your Tennessee Tax Return Online
You can save time and money by electronically filing your Tennessee income tax directly with the . Benefits of e-Filing your Tennessee tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
To e-file your Tennessee and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your Tennessee Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of Tennessee, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Tennessee tax refund, you can visit the Tennessee Income Tax Refund page.
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10.
References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2023 Tennessee income tax rates are released, provisional 2023 tax rates are based on Tennessee's 2022 income tax brackets.
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The 2023 state personal income tax brackets are updated from the Tennessee and Tax Foundation data.
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Tennessee tax forms are sourced from the Tennessee income tax forms page, and are updated on a yearly basis. Please make sure the Tennessee forms you are using are up-to-date.
