BUS-25 - Addressing a Notice of Assessment for Business Tax

Businesses in Tennessee who have standard business tax licenses issued from county clerks and city recorders must file and pay taxes yearly to the Tennessee Department of Revenue. If you received a delinquency letter, our records show that you have not filed and paid taxes for the period indicated on the notice you received.

State law requires that a business 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. When a taxpayer sends the Department of Revenue tax returns and payments, county and city clerks are notified to send a renewal license to the taxpayer that is valid 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 a tax delinquency with the Department follow the steps below:

  • 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 are required, unless you have received a specific waiver exemption in writing from the Tennessee Department of Revenue. Visit the Tennessee Taxpayer Access Point (TNTAP) 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 the 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 7:00 a.m. to 5:00 p.m., Central Time, Monday through Friday, excluding holidays.

Occasionally, large numbers of delinquency letters are sent out by the Department. 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 your taxes are past due and get information from our website at https://www.tn.gov/revenue/.

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