For tax years beginning January 1, 2015, any person 65 years of age or older having a total annual income derived
from any and all sources of $37,000 or less, or $68,000 or less for joint filers are completely exempt from the Hall tax.
That is not the same as Federal form 1040, line 22. Per TN, all income should be included, regardless of whether it is taxable for federal purposes. (This would include, for example, the nontaxable portion of Social Security income.) The income also should not be adjusted for any losses.
https://revenue.support.tn.gov/hc/en-us/articles/203859499-What-is-an-affidavit-for-exemption-for-Ha...
