State
Tennessee (TN)
State Return
None required
State Extension
None required
Extension Type
✓ No State Income Tax
State Agency
N/A

Tennessee state flagTN — Tennessee

Tennessee Has No Personal Income Tax — Here’s What That Means

Tennessee levies no personal income tax on wages, and its old Hall Income Tax — which applied only to interest and dividend income — was fully repealed for tax years beginning January 1, 2021. If you live in Tennessee, you have no state income tax return to file, no state extension to request, and no state payment to make. Your only filing obligation is federal — and if you need more time on your federal return, you can file IRS Form 4868.

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No state action required. Tennessee has no personal income tax, so there is no state return, no state extension form, and no state payment. If you need more time for your federal return, file IRS Form 4868 by April 15, 2026 to get an automatic extension to October 15, 2026.

Federal Extension to October 15, 2026
File Your Federal Return — No Tennessee State Return Needed

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Tennessee Extension Checklist — 2026

No state paperwork. Just handle your federal return.

1
Status
No state return

No Tennessee Return Required

Tennessee imposes no personal state income tax on wages, and the Hall Income Tax on interest/dividends was fully repealed for tax years beginning 1/1/2021 — so there is no state return to file, no state extension form, and no state income-tax agency to contact. Your state-level obligation is satisfied simply by living in Tennessee.

2
Due by
April 15, 2026

Extend Your Federal Return (If Needed)

Need more time on your federal return? File IRS Form 4868 by April 15, 2026 for an automatic extension to October 15, 2026. Pay any federal balance due by April 15 to avoid IRS interest and penalties.

Federal — Pay the IRS Directly
irs.gov/directpay
If you owe federal tax, pay by April 15, 2026 via IRS Direct Pay (free) or card. There is no Tennessee state payment to make.

3
Due by
October 15, 2026

File Your Federal Return

File your federal return with the IRS. There is no Tennessee return to add. Filing sooner means a faster refund — and if you extended, your federal deadline is October 15, 2026.

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Tennessee State Penalties — None Apply

Because Tennessee has no personal income tax, there are no Tennessee failure-to-file or failure-to-pay penalties for residents. All penalty risk sits at the federal level — paying your federal balance in full by April 15 eliminates the IRS late-payment penalty.

Penalty Type Rate Cap Trigger
Tennessee Failure to File None — Tennessee has no personal income tax
Tennessee Failure to Pay None — no state income tax to pay
Tennessee Interest None — no state balance can accrue interest
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No state penalty risk: Tennessee residents face no state income tax penalties of any kind. Your only exposure is federal — the IRS charges a failure-to-pay penalty and interest on unpaid federal tax after April 15, so pay any federal balance by the deadline to avoid it.

Tennessee Personal Income Tax — Quick Facts

State Personal Income Tax None — Tennessee has no personal income tax (Hall Income Tax on interest/dividends repealed for tax years beginning 1/1/2021)
State Return Required No
State Extension Required No
State Extension Form None
State Return Form None
State Payment Required No
Federal Return Still required — file with the IRS
Federal Extension File IRS Form 4868 by April 15, 2026 (extends to October 15, 2026)
State Payment Portal N/A — no state income tax
State Agency Tennessee Department of Revenue (handles sales, franchise/excise, and other business taxes — not individual income tax)
State Failure-to-File Penalty None — no state income tax
State Failure-to-Pay Penalty None — no state income tax

Tennessee Tax — Frequently Asked Questions

Do I need to file a Tennessee state tax return?

No. Tennessee has no personal income tax, so there is no state return to file, no state extension to request, and no state payment to make. Your only tax return obligation is federal.

What happened to the Hall Income Tax?

The Hall Income Tax, which taxed only interest and dividend income (never wages), was fully repealed for tax years beginning on or after January 1, 2021. Tennessee does not require Hall Income Tax returns for 2021 or later years.

Do I need to file any Tennessee extension form?

No. There is no Tennessee personal income tax extension form because there is no Tennessee personal income tax. If you need more time on your federal return, file IRS Form 4868 with the IRS.

What about my federal return?

Federal income tax still applies to Tennessee residents. If you need more time to file your federal return, file IRS Form 4868 by April 15, 2026 for an automatic extension to October 15, 2026. Pay any federal balance due by April 15 to avoid IRS interest and penalties.

Are there any Tennessee penalties for filing late?

No. Because Tennessee has no personal income tax, there are no Tennessee failure-to-file or failure-to-pay penalties. Any penalty risk applies only to your federal return.

Which Tennessee return form do I need?

None. Tennessee residents do not file a state personal income tax return. You only file your federal return with the IRS.

Ready to File Your Federal Return?

File your federal return online — no Tennessee state return required. October 15 federal extension deadline — secure, fast, with live support.

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