Forms and Other Information
Online Inheritance Tax Consent to Transfer (formerly Inheritance Tax Waiver)
An Inheritance Tax Consent to Transfer (formerly known as an Inheritance Tax Release) may be obtained by completing an online application. To apply, click here. Within 7 to 10 business days, the department will review the application and either approve or deny it. If the application is approved and consent is given, the applicant will receive an email directing him to print a copy of the consent for his records. If the application is denied and consent is not given, the applicant will be contacted by email or by phone. If you cannot apply online or need help applying online, please call (615) 532-6444 or (615) 532-6438 for further instructions.
Public Chapter 1057 changes the threshold exemption amounts for Tennessee’s state inheritance tax for tax year 2013 and future years. Click here for more information.
Taxes at a Glance
Inheritance and estate taxes are imposed on decedents' estates that exceed the maximum single exemption. Inheritance tax is due on the net estate as defined in Tennessee Code Annotated. Estate tax is based on the difference between the inheritance tax and the "state death tax credit" allowed on the federal estate tax return.
|Date of Death||Amount|
|2000 & 2001||$675,000|
|2002 & 2003||$700,000|
|2006 - 2012||$1,000,000|
|2016 - no tax for decedents dying in 2016 and thereafter|
Nine months after death of the decedent
Extension - An extension of up to one year is granted provided one of the following is attached to the return filed on or before the extended due date:
Note the statutory exemptions listed above. Anything over the exemptions are taxed at the following rates:
|Next $40,000 - $240,000||6.5%|
|Next $240,000 - $440,000||7.5%|
|$440,000 and over||9.5%|
For more information, please call (615) 532-6438
Click here for mailing address and other contact information.