Professional Privilege Tax

All professional privilege tax returns must be filed and paid electronically using the Tennessee Taxpayer Access Point (TNTAP), unless the taxpayer has a hardship exception or is 65 years of age or older. 

Generally, hardship exceptions will include taxpayers who do not own a computer, taxpayers who do not have access to the internet, and taxpayers whose religious beliefs prohibit the use of computers and related technology. Eligible taxpayers can complete the Professional Privilege Tax Return and mail it to the department with payment.

Professional Privilege Tax Return