If the electronic filing requirement creates a hardship upon the taxpayer, the taxpayer may file any return, including any payment that accompanies the return, in paper form. Generally, hardship exceptions will include taxpayers who do not own a computer; taxpayers who do not have access to the internet; and taxpayers whose religious beliefs prohibit the use of computers and related technology.
If you want to be considered for a hardship exemption, please submit a letter explaining the hardship to:
Tennessee Department of Revenue
ATTN: Taxpayer Services Division
500 Deaderick Street
Nashville, TN 37242