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 Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019? What happens to the Tennessee Angel Investor Tax Credits if an angel investor’s Hall income tax liability is less than the credit? Do I need to file a zero Hall income tax return when no tax is due? How does someone apply for the Angel Investor Credit? What is the Tennessee Angel Investor Tax Credit and how much is it?