Businesses in Tennessee who have standard business tax licenses issued from county clerks and city recorders must also file and pay taxes yearly to the Tennessee Department of Revenue. If you received a delinquency letter, our records do not show that you have filed and paid taxes for the period indicated on the notice you received.
Some taxpayers may be confused about their filing period. Changes in state law in 2013 now require businesses to file and pay business tax based on their fiscal year. This is the same tax year as the business uses on its IRS federal taxes (forms including 1040, 1120, etc.). Most businesses use December as their fiscal year end.
State law states that a business must file and pay their taxes by the 15th day of the 4th month following the end of their tax year. For businesses having a December year end, this means the business tax returns and payments are due no later than April 15th of the following year. Once you send the Department of Revenue your tax returns and payments, county and city clerks are notified to send you a renewal license which is good until the 15th day of the 5th month following the end of the next year. Please note the tax returns and payments are due one month earlier than the expiration date on the license.
To resolve your tax delinquency with the Department please use the following steps:
- Locate your most recent business tax licenses (county and, if applicable, city). Check the expiration date. If the date is expired, you are likely delinquent on filing and paying taxes to the Tennessee Department of Revenue. If the due date has not yet expired, please contact the Tennessee Department of Revenue at 615/253-0600 or 800/342-1003 so a representative can further check into your tax accounts.
- If the license(s) has/have expired and you do not have any record of filing or paying these taxes, you must now file and pay your business taxes to the Tennessee Department of Revenue. Electronic filing and payment is required, unless you have received a specific waiver exemption in writing from the Tennessee Department of Revenue. Visit TNTAP at https://tntap.tn.gov/eservices/ to establish a username and password or login to your existing account, and then submit the return and payment.
- Please DO NOT PAY the assessed amount of tax on the notice. The tax amount on the notice is an estimate of what you may owe in taxes and is not accurate. It may be higher than your true tax due, even with interest and penalty charges.
- It is important to resolve this matter as soon as possible. Please do not ignore the letter – failure to address this issue can result in enforced collection action. Our staff is eager to assist you in any way. Please use our convenient helpdesk ticketing system or call us at 615/253-0600 or 800/342-1003 from 7:00am to 5:00pm, Central Time, Monday through Friday, excluding holidays.
From time to time, large numbers of delinquency letters are sent. This can result in unusually long telephone hold times. We apologize for any delay. To avoid unnecessary delay, consider using the information above to determine if you are late and get information from our website at https://www.tn.gov/revenue/. Otherwise, we look forward to assisting you personally once you contact us.