We lived in Tennessee from May of 1973 to Aug 1975. We have lived in Georgia since 1992. My wife taught school for a few day when we lived in Tenn and we found out last year (2020) that she had $49.07 sitting in the Tennessee Consolidated Retirement System. We closed out her account and received a check for $49.07 of which $13.87 was taxable (1099-R). We included the 1099-R in our federal filing. We remain as Georgia residents and will not return to Tenn. Is there any reason to file a Tenn state return for the taxable $13.87 in addition to our normal Georgia return?
TN has no state income tax. You do not need to file anything with TN for that retirement check.
No. You do not have to file a Tennessee Hall Individual Income Tax Return.
Tennessee only taxes interest and dividends if the amount is over $1,250 ($2,500 if married, filing jointly) during the tax year. There is no state tax on other income, such as a 1099-R.