Tennessee law allows the Department of Revenue to require certain taxes be filed and paid electronically. Click on the tax type below learn more about the electronic filing requirements for each tax and to visit the associated tax filing portal. Tax types not listed below are not available to be filed electronically. Visit our taxes pages for information about filing tax types not available electronically.
- Sales and Use Tax
All sales and use tax returns and associated payments must be filed and paid electronically. Your electronic payment and return can be easily submitted using the Department of Revenue's sales and use tax online filing application.
If you are filing sales and use tax for the first time, please view the instructions to set up a TN.Gov user name and password.
- Business Tax
All business tax returns must be filed and paid electronically. Your electronic payment can be easily submitted with your return using the business tax online filing application.
Exceptions: Only current period returns with due dates on or after January 15, 2015 can be filed using the business tax online filing application. To file a transitional or prior period, please file using a paper tax return. Paper returns can be found here.
If you are filing business tax for the first time, please view the instructions below to set up a TN.Gov user name and password.
For information about business tax batch filing, click here.
- Franchise & Excise Tax
- Hall Income Tax
The Hall income tax filing portal can be used to quickly and easily complete the following:
- File a Hall income tax return (INC 250)
- Make an estimated tax payment
- Make a payment for an e-filed annual tax return
- Request an extension for filing taxes
- Professional Privilege Tax
All professional privilege tax returns must be filed electronically.
The Department of Revenue offers two options for electronically filing the professional privilege tax.
- Consumer Use Tax
While the consumer use tax return is not required to be filed and paid electronically, the online filing website allows taxpayers to submit their returns and payments quickly and easily.
- Licensed Distributor Report (LDR) Electronic Filing
The TNTAP portal for filing Licensed Distributor Reports is now available.
For additional information on electronic filing of the LDR, click here.
- IFTA & IRP Online Filing
Where to File
There is an electronic filing system in place for processing of IRP applications and filing IFTA quarterly tax returns.
This service is available for free, and it will automatically perform all calculations based on data entered.
Establishing an Account
In order to establish an electronic filing account the following information should be emailed to DGIFTA/IRP.email@example.com :
- IRP/IFTA Account Name
- IRP Account Number
- IFTA Account Number
- Name of person(s) keying transactions
- Contact person(s) telephone number
- Contact person(s) e-mail address
Once an e-file account is established, you will no longer receive International Registration Plan renewal applications and the International Fuel Tax Agreement quarterly tax returns in the mail. If filing electronically creates a hardship, please submit written notification to the Motor Carrier Section in order to make other arrangements. You can find contact information for Motor Carrier on the Contact Us page of this website.
IRP schedules and invoices may be printed from the system, and you can mail your payment along with required documents that are specified on our checklist. IFTA quarterly tax returns may also be printed from the system, and you can send your payment along with your return. All returns, tax information, and tax administration information is kept confidential.
- Motor Fuels Electronic Filing Information
Electronic Filing Guides