Skip to Content

Hall Income Tax

Online Filing

Effective January 1, 2014, all Hall income tax returns prepared by a certified software vendor are required to be filed and paid electronically. You can also file a Hall income tax return or make an electronic payment-only through the Department of Revenue's website by clicking here.

Forms and Other Information

Hot Topics

Taxes at a Glance

The Hall 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 is 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.

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
2013 and after

Due Date:

Annual - April 15

Tax Rate:

6% of taxable income

For more information, please call (615) 532-6439

Click here for mailing address and other contact information.