A penalty can be waived if it is determined that the tax delinquency or deficiency is the result of good and reasonable cause. Good and reasonable cause may include a good filing history for at least the prior two years. The failure to file or pay cannot be a result of gross negligence or willful disregard of the law (see Tenn. Code Ann. § 67-1-803).
When can I apply for a penalty waiver?
- How do I apply for a penalty waiver?
- How will I know when my penalty waiver request in TNTAP has been processed?
- What if I do not want to calculate my penalty and interest?
- Can I submit an offer myself or do I need an accountant or attorney?
- Is software that is purchased, downloaded onto a server in another state, then accessed by the purchaser’s employees located throughout the U.S., including Tennessee, considered remotely accessed software for Tennessee sales and use tax purposes?