Tennessee State Tax Return

Tennessee Individual Income Tax Provisions

Tennessee assesses individual income taxes on state residents, similar to that of the federal government. Tennessee choses to tax married couples on a joint filing system, which combines both spouses' incomes into a single amount and assess the tax based on the combined income. This keeps the idea that a family is a single economic unit, as established by the federal government.

While many states use the federal adjusted gross income as a tax base, Tennessee uses interest and dividends to determine the income amount state residents are taxed on. Because of this, there are many differences between the federal law, so residents should be aware when completing their state return as to what income to include.

Exemptions

The following sources of income are exempt from inclusion in the tax base at the state level:

• Private, public, civil service, and military pension and retirement income
• Unemployment compensation
• Social Security benefits
• Distributions from health savings accounts
• Disability income
• Lottery winnings
• Taxable income resulting from circumstances in which an individual becomes a quadriplegic
• Capital gains from the sale of stock and mutual funds
• Interest from U.S. government bonds
• Mutual funds distributions if derived from holdings in government or state bonds
• Interest on certificates of deposit, savings accounts, checking accounts, money market accounts, insurance policies, and short-term, commercial paper
• Income from a credit union
• Distributions from education and Roth IRAs.

Deductions

Because the tax base for the state is centered on interest and dividends, Tennessee doesn't have a standard deduction. Additionally, capital losses can't be deducted, and capital gains distributions from stock and mutual funds are taxed. Federal income taxes are also non-deductible at the state level.

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Tennessee state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & Tennessee State Returns!

Tennessee	Services Available
Preparation	Preparation of a state tax return for Tennessee is available for $29.95.
E-File	E-File is not available for Tennessee.
Direct Deposit	Direct Deposit is not available for Tennessee.
Non-Resident Preparation	Non-resident TN state return's are available upon request.
Non-Resident E-File	E-Filing non-resident TN state returns is not available.
Filing Deadline	4/18/2023

TN Counties	TN Cities
Anderson	Andersonville, Briceville, Clinton, Lake City, Norris, Oak Ridge
Bedford	Bell Buckle, Normandy, Shelbyville, Unionville, Wartrace
Benton	Big Sandy, Camden, Eva, Holladay
Bledsoe	Pikeville
Blount	Alcoa, Friendsville, Louisville, Maryville, Rockford, Tallassee, Townsend, Walland
Bradley	Charleston, Cleveland, McDonald
Campbell	Caryville, Duff, Jacksboro, Jellico, La Follette, Newcomb, Pioneer
Cannon	Auburntown, Bradyville, Readyville, Woodbury
Carroll	Atwood, Bruceton, Buena Vista, Cedar Grove, Clarksburg, Hollow Rock, Huntingdon, Lavinia, McKenzie, McLemoresville, Trezevant, Westport, Yuma
Carter	Elizabethton, Hampton, Milligan College, Roan Mountain, Watauga
Cheatham	Ashland City, Chapmansboro, Kingston Springs, Pegram, Pleasant View
Chester	Enville, Henderson, Jacks Creek, Luray
Claiborne	Arthur, Clairfield, Cumberland Gap, Eagan, Harrogate, Lone Mountain, New Tazewell, Pruden, Shawanee, Speedwell, Tazewell
Clay	Celina, Moss
Cocke	Bybee, Cosby, Del Rio, Hartford, Newport, Parrottsville
Coffee	Arnold AFB, Beechgrove, Hillsboro, Manchester, Summitville, Tullahoma
Crockett	Alamo, Bells, Crockett Mills, Friendship, Fruitvale, Gadsden, Maury City
Cumberland	Crab Orchard, Crossville, Ozone, Pleasant Hill
Davidson	Antioch, Goodlettsville, Hermitage, Joelton, Madison, Nashville, Old Hickory, Whites Creek
Decatur	Bath Springs, Decaturville, Parsons, Scotts Hill, Sugar Tree
Dekalb	Alexandria, Dowelltown, Liberty, Smithville
Dickson	Burns, Charlotte, Cumberland Furnace, Dickson, Slayden, Vanleer, White Bluff
Dyer	Bogota, Dyersburg, Finley, Lenox, Miston, Newbern, Tigrett, Trimble
Fayette	Arlington, Braden, Gallaway, La Grange, Laconia, Macon, Moscow, Oakland, Rossville, Somerville, Williston
Fentress	Allardt, Clarkrange, Grimsley, Jamestown, Pall Mall
Franklin	Belvidere, Cowan, Decherd, Estill Springs, Huntland, Saint Andrews, Sewanee, Sherwood, Winchester
Gibson	Bradford, Dyer, Eaton, Gibson, Humboldt, Idlewild, Kenton, Medina, Milan, Rutherford, Trenton, Yorkville
Giles	Ardmore, Elkton, Goodspring, Lynnville, Minor Hill, Prospect, Pulaski
Grainger	Bean Station, Blaine, Powder Springs, Rutledge, Thorn Hill, Washburn
Greene	Afton, Chuckey, Greeneville, Midway, Mohawk, Mosheim
Grundy	Altamont, Beersheba Springs, Coalmont, Gruetli Laager, Monteagle, Palmer, Pelham, Tracy City
Hamblen	Lowland, Morristown, Russellville, Talbott, Whitesburg
Hamilton	Apison, Bakewell, Birchwood, Chattanooga, Collegedale, Harrison, Hixson, Lookout Mountain, Lupton City, Ooltewah, Sale Creek, Signal Mountain, Soddy Daisy
Hancock	Kyles Ford, Sneedville
Hardeman	Bolivar, Grand Junction, Hickory Valley, Hornsby, Middleton, Pocahontas, Saulsbury, Silerton, Toone, Whiteville
Hardin	Counce, Crump, Morris Chapel, Olivehill, Pickwick Dam, Saltillo, Savannah, Shiloh
Hawkins	Bulls Gap, Church Hill, Eidson, Mooresburg, Mount Carmel, Rogersville, Surgoinsville
Haywood	Brownsville, Stanton
Henderson	Darden, Huron, Lexington, Reagan, Sardis, Wildersville
Henry	Buchanan, Como, Cottage Grove, Henry, Mansfield, Paris, Puryear, Springville
Hickman	Bon Aqua, Centerville, Duck River, Lyles, Nunnelly, Only, Pleasantville
Houston	Erin, Stewart, Tennessee Ridge
Humphreys	Hurricane Mills, McEwen, New Johnsonville, Waverly
Jackson	Gainesboro, Granville, Whitleyville
Jefferson	Dandridge, Jefferson City, New Market, Strawberry Plains, White Pine
Johnson	Butler, Laurel Bloomery, Mountain City, Shady Valley, Trade
Knox	Corryton, Heiskell, Knoxville, Mascot, Powell
Lake	Ridgely, Tiptonville, Wynnburg
Lauderdale	Gates, Halls, Henning, Ripley
Lawrence	Ethridge, Five Points, Iron City, Lawrenceburg, Leoma, Loretto, Saint Joseph, Summertown, Westpoint
Lewis	Hohenwald
Lincoln	Dellrose, Elora, Fayetteville, Flintville, Frankewing, Kelso, Mulberry, Petersburg, Taft
Loudon	Greenback, Lenoir City, Loudon, Philadelphia
Macon	Lafayette, Red Boiling Spring
Madison	Beech Bluff, Denmark, Jackson, Medon, Mercer, Oakfield, Pinson, Spring Creek
Marion	Guild, Jasper, Sequatchie, South Pittsburg, Whiteside
Marshall	Belfast, Chapel Hill, Cornersville, Lewisburg
Maury	Columbia, Culleoka, Hampshire, Mount Pleasant, Santa Fe, Spring Hill, Williamsport
McMinn	Athens, Calhoun, Englewood, Etowah, Niota, Riceville
McNairy	Adamsville, Bethel Springs, Chewalla, Finger, Guys, Michie, Milledgeville, Ramer, Selmer, Stantonville
Meigs	Decatur, Georgetown, Ten Mile
Monroe	Cokercreek, Madisonville, Sweetwater, Tellico Plains, Vonore
Montgomery	Clarksville, Cunningham, Palmyra, Saint Bethlehem, Southside, Woodlawn
Moore	Lynchburg
Morgan	Coalfield, Deer Lodge, Lancing, Oakdale, Petros, Rugby, Sunbright, Wartburg
Obion	Hornbeak, Obion, Rives, Samburg, South Fulton, Troy, Union City, Woodland Mills
Overton	Allons, Allred, Alpine, Crawford, Hilham, Livingston, Monroe, Rickman, Wilder
Perry	Linden, Lobelville
Pickett	Byrdstown
Polk	Benton, Conasauga, Copperhill, Delano, Ducktown, Farner, Ocoee, Oldfort, Reliance, Turtletown
Putnam	Baxter, Bloomington Spring, Buffalo Valley, Cookeville, Monterey, Silver Point
Rhea	Dayton, Evensville, Grandview, Graysville, Spring City, Watts Bar Dam
Roane	Harriman, Kingston, Oliver Springs, Rockwood
Robertson	Adams, Cedar Hill, Cross Plains, Greenbrier, Orlinda, Ridgetop, Springfield, White House
Rutherford	Christiana, Eagleville, Fosterville, La Vergne, Lascassas, Milton, Murfreesboro, Rockvale, Smyrna
Scott	Elgin, Helenwood, Huntsville, Oneida, Robbins, Winfield
Sequatchie	Dunlap, Whitwell
Sevier	Gatlinburg, Kodak, Pigeon Forge, Sevierville, Seymour
Shelby	Brunswick, Collierville, Cordova, Eads, Ellendale, Germantown, Memphis, Millington
Smith	Brush Creek, Carthage, Chestnut Mound, Dixon Springs, Elmwood, Gordonsville, Hickman, Lancaster, Pleasant Shade, Riddleton
Stewart	Big Rock, Bumpus Mills, Cumberland City, Dover, Indian Mound
Sullivan	Blountville, Bluff City, Bristol, Kingsport, Piney Flats
Sumner	Bethpage, Castalian Springs, Cottontown, Gallatin, Hendersonville, Mitchellville, Portland, Westmoreland
Tipton	Atoka, Brighton, Burlison, Covington, Drummonds, Mason, Munford, Tipton
Trousdale	Hartsville
Unicoi	Erwin, Flag Pond, Unicoi
Union	Luttrell, Maynardville, Sharps Chapel
Van Buren	Spencer
Warren	Campaign, McMinnville, Morrison, Rock Island, Smartt, Viola
Washington	Fall Branch, Johnson City, Jonesborough, Limestone, Mountain Home, Telford
Wayne	Clifton, Collinwood, Cypress Inn, Lutts, Waynesboro
Weakley	Dresden, Dukedom, Gleason, Greenfield, Martin, Palmersville, Sharon
White	Doyle, Quebeck, Sparta, Walling
Williamson	Arrington, Brentwood, College Grove, Fairview, Franklin, Nolensville, Primm Springs, Thompsons Station
Wilson	Gladeville, Lebanon, Mount Juliet, Norene, Watertown