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General Instructions

The Tennessee Department of Revenue applies the automatic six-month extension if a federal extension has been accepted, and a copy of the federal extension is attached to the return when filed. However, you will need to submit Tennessee Form INC 251 if you need to make a state tax payment or if you were not approved for a federal extension.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, payment must be made by April 15, 2015. To avoid penalties, Tennessee requires that your balance be paid in full with the filing of your return.

Find out if you owe using the Worksheet on Form IN-151.

Pay your taxes online at Tennessee.gov. Pay by ACH debit or credit card. There is a convenience fee for paying by credit card.

You can also pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension form, send a check or money order in the amount of the estimated tax due made payable to Tennessee Department of Revenue. Mail to:
Tennessee Department of Revenue
Andrew Jackson State Office Bldg.
500 Deaderick Street
Nashville, TN 37242

In all cases, interest will be charged from the date the tax should have been paid (April 15, 2015) until the date of payment. In addition, the state may assess the following penalties:

Late Payment Penalty: Tennessee may assess a late payment penalty of 5% per month to a maximum of 25% of the outstanding balance if you do not pay total tax due with the filing of your return.

Tennessee requires that you request an extension, even if you do not owe or are expecting a tax refund. A return is not required if no tax is due. However, if an estimated payment was submitted with the extension request, a return must be filed to request a refund.

For more information, visit The Tennessee Department of Revenue.