Tennessee

General Instructions

The Tennessee Department of Revenue requires that you file for an extension whether or not you owe additional taxes at this time.

Tennessee automatically grants a six month extension of time to file until October 15, 2008. To avoid penalties, Tennessee requires that your balance be paid in full with the filing of your return.

Penalty and Interest Charges on Tax Owed:

In all cases, interest will be charged from the date the tax should have been paid (April 15, 2008) until the date of payment. In addition, the state may assess the following penalties:

• Late Payment Penalty: Tennessee may assess a late payment penalty of 5% per month to a maximum of 25% of the outstanding balance if you do not pay total tax due with the filing of your return.

If You Owe...

If you owe additional Tennessee Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare an Tennessee Extension Form INC-251 (click here to download PDF)
2. Enclose a check or money order along with the completed form.
3. Mail to:
   Tennessee Department of Revenue
   Andrew Jackson State Office Bldg.
   500 Deaderick Street
   Nashville, TN 37242

If You Do Not Owe...

Tennessee requires that you request an extension, even if you do not owe or are expecting a tax refund.

1. Prepare an Tennessee Extension Form INC-251 (click here to download PDF)
2. Mail to:
   Tennessee Department of Revenue
   Andrew Jackson State Office Bldg.
   500 Deaderick Street
   Nashville, TN 37242

Download Extension Form(s)

Tennessee

Extension for tax year 2007