Who should file
The following people are required to file an Individual Income Tax Return (also see Schedule A):
A person whose legal domicile* is in Tennessee and whose taxable interest and dividend income exceeded
$1,250 ($2,500 if married, filing jointly) during the tax year.
A person who moved into or out of Tennessee during the year and whose taxable interest and dividend
income during the period of Tennessee residency exceeded $1,250 ($2,500 if married, filing jointly).
A person whose legal domicile* is in another state, but who maintained a residence in Tennessee for more
than six months of the year and whose taxable interest and dividend income exceeded $1,250 ($2,500 if
married, filing jointly). Military personnel and full-time students who have legal domicile in another state are
not required to file.
A person, bank, etc. acting as a Tennessee fiduciary (e.g., administrator, executor, guardian, trustee, or other
acting in a similar capacity) who received $1,250 or more in taxable interest and dividend income for the
benefit of Tennessee residents. However, if a grantor trust does not obtain an FEIN, the trustee, instead of
filing a return, must report the total amount of income received by the trustee to the grantor, who is liable
for the tax. Also, the trustee of a charitable remainder trust is not responsible for payment of tax. The
trustee must report to each resident beneficiary the amount of taxable income distributed to him, and the
beneficiary is liable for the tax.
Trustees who receive taxable income on behalf of nonresident beneficiaries are not required to file a return.
However, when taxable income is received on behalf of both resident and nonresident beneficiaries, only
the taxable income of any resident beneficiary is required to be reported on Schedule A and on Line 1of the
return. Nonresident income may be reported on Schedule B. An executor or administrator of a Tennessee
estate must pay tax on income received by the estate, until stocks and bonds have been transferred to the
beneficiaries, even if the beneficiaries are nonresidents. A trust or estate is entitled to only one exemption
of $1,250 regardless of the number of beneficiaries.
A Tennessee partnership whose taxable interest and dividend income exceeded $1,250. The partnership is
liable for the tax, if any.
* When determining your legal domicile, you should consider where you are registered to vote, where you
maintain your driver’s license, and where you maintain your permanent or principal residence (as opposed to a
special-purpose or temporary residence, such as a vacation home, etc.).
https://www.tn.gov/content/dam/tn/revenue/documents/forms/income/inc250_2017.pdf
