Federal income revisions should be reported on the Department’s Federal Income Revision Form in lieu of filing amended returns. This form along with a letter of explanation and supporting documentation should be mailed to the address shown on the form.
More information: Important Notice # 17-16
Reference: Tenn. Code Ann. §§ 67-1-1501(b)(3); 67-1-1802(a)(3); 67-4-2003.