Tax Incentives Reporting

By January 1 of each year, the Department of Revenue prepares a report of tax credits. The report includes tax credits claimed under Tenn. Code Ann. §§ 67-4-2009 and 67-4-2109 for tax periods ending during the previous fiscal year and contains the following: name of tax credit, number of taxpayers claiming the tax credit during the fiscal year, number of jobs taxpayer reported as created during the fiscal year, if applicable, nature of business of taxpayers claiming job tax credits. For additional informational purposes, the amount of potentially available tax credit carried forward from a prior tax year is also provided.

• TIR-1 - Information in Tax Incentive Reports
• TIR-2 - Tax Incentives Reports Do Not Include All Credit Information
• TIR-3 - Taxpayer Confidentiality Limits Some Information
• TIR-4 - Jobs Created from All Credits Not Included
• TIR-5 - Prior Year Credit Carryover
• TIR-6 - The Credits are Not Paid to Taxpayers
• TIR-7 - Are Credit Carryovers Included in Totals for Fiscal Year
• TIR-8 - Additional Information