Are there any exceptions to the electronic filing requirement?

Yes. If the electronic filing requirement creates a hardship upon the taxpayer, the taxpayer may file any return, including any payment that accompanies the return, in paper form. Generally, hardship exceptions will include taxpayers who do not own a computer; taxpayers who do not have access to the internet; and taxpayers whose religious beliefs prohibit the use of computers and related technology.

If you want to be considered for a hardship exemption, please submit a letter explaining the hardship to:

Tennessee Department of Revenue

ATTN:  Taxpayer Services Division

500 Deaderick Street

Nashville, TN 37242

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