What is the definition of “angel investor” for Hall income tax purposes? Angel investor is defined in Tenn. Code Ann § 67-2-125 which can be found here. September 23, 2019 15:16 Related articles How does someone apply for the Angel Investor Credit? What happens to the Tennessee Angel Investor Tax Credits if an angel investor’s Hall income tax liability is less than the credit? What is the Tennessee Angel Investor Tax Credit and how much is it? Does Tennessee have any Hall income tax credits? Federal income tax returns are due on October 15 for calendar year taxpayers that file an extension with the IRS. Can the taxpayer obtain an extension to November 15 for filing its F&E return?