Individual Income Tax
Forms and Other Information
Taxes at a Glance
The individual income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.
Enacted in 1929, this tax was originally called the Hall income tax for the senator who sponsored the legislation. The law can be found in Tennessee Code Annotated in Title 67, Chapter 2.
Exemptions:
Any person 65 years of age or older having a total annual income derived from any and all sources below specific limits is completely exempt from the tax. Total annual income from "any and all sources" means all income, including social security income, regardless of whether the income is taxable for federal purposes and without deduction for loss.
Total annual income limits:
Tax Year(s) |
Single Filers |
Joint Filers |
2000-2011 |
$16,200 |
$27,000 |
2012 |
$26,200 |
$37,000 |
2013 and after |
$33,000 |
$59,000 |
Due Date:
Annual - April 15
Tax Rate:
6% of taxable income
For more information, please call (615) 532-6439
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