For most filers, the look-back period is based on when the return was due. Any return due from three years of January 1 of the current year will be required to be filed. If sales tax was collected and not remitted, the lookback period would begin with the date that tax was first collected.
For sales and use taxes and business tax, we are currently allowing businesses to provide the Department with a spreadsheet broken down monthly for the periods included in the agreement.
For all other taxes including franchise and excise taxes, we require completed returns to be filed through the voluntary disclosure program.
For more information, please contact the Audit Division’s Discovery Unit by phone at (615) 532-6409 or by email at voluntary.disclosure@tn.gov.
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