Professional Privilege Tax InformationTennessee State Board of Accountancy
Active licensees in professions are required to pay four hundred dollars ($400.00) to the Department of Revenue, which is due and payable by June 1st of each year. A list of professions subject to the professional privilege tax is available at http://tn.gov/revenue/topic/professional-privilege-tax. If you have received a notification pursuant to T.C.A. § 67-4-1704, regarding your license renewal being held in abeyance due to failure to pay Professional Privilege Tax, please see below:
Once payment has been made the Department of Revenue will issue you a tax clearance letter. Upon receipt of this letter and all renewal fees and requirements, the abeyance will be released and the license renewal will be processed. The expected timeline for license processing is two (2) business days from receipt of a tax clearance letter from the Department of Revenue. If your license renewal has been paid, but your privilege tax is outstanding – the license will not be processed until the Department receives the tax clearance letter confirming payment. Questions regarding the tax and the amount that may be past due should be directed to the Tennessee Department of Revenue.
Revenue Contact Information:http://tn.gov/revenue/topic/professional-privilege-tax
For general questions regarding the professional privilege tax, please contact the Department of Revenue Call Center at (800) 342-1003 for in-state calls or (615) 253-0600 for local or out-of-state calls or contact Revenue Support.
For questions regarding electronic filing, please contact the Electronic Commerce Unit at (866) 368-6374 for in-state calls or (615) 253-0704 for local or out-of-state calls.
For other questions see the Department of Revenue's website.
State law requires all professional privilege tax returns to be filed electronically. Taxable professionals holding an active license in Tennessee must pay the $400 tax, which is due June 1 each year. More information on electronic filing can be found in Tenn. Code Ann. Section 67-1-115.
Professional privilege tax returns can be filed electronically either by individuals or by companies that file and pay for multiple individuals. Read more about the Department of Revenue’s online filing mandate for certain taxes here.
To electronically file the professional privilege tax return, you must have either your Social Security Number or your professional privilege tax account number. For a step-by-step guide to electronically file an individual professional privilege tax return, please click here.