Tennessee Application for Extension of Time to File

Application for Extension of Time to File
INC251 - Application for Extension of Filing Time/Prepayment of Individual Income Tax
RV-R0003601 (8/20)

TENNESSEE DEPARTMENT OF REVENUE

2020 Application for Extension of Filing Time/Prepayment of Individual Income Tax

INC
251

Tax Year Beginning

Account Number (if known)

Tax Year Ending

FEIN

SSN

Spouse’s SSN

The due date of this extension is the 15th day of
the fourth month following the end of your fiscal
year.
Make your check payable to the Tennessee
Department of Revenue for the amount on Line 4
and mail to:

(If filing jointly, include first names and initials of both spouses)
Name

Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street
Nashville, TN 37242

Spouse’s Name
Legal Residence Address
State

City

You may file your extension, and payment at
https://tntap.tn.gov/eservices

ZIP Code

Because a portion of the tax goes back to the city or county of residence, please provide
the county and city (if within an incorporated municipality) of the taxpayer’s legal
residence on the lines below.
City

County

Should you need assistance, please contact the
Taxpayer Services Division by calling:
800-342-1003 or 615-253-0600

Check Only One:
Application for Extension of Filing Time (see instructions)
Prepayment of tax (see instructions)
Check Filing Status:
Single

Married Filing Jointly
Enter spouse’s SSN above

Married Filing Separately
Enter spouse’s SSN above

Trust

Estate

Partnership

LLC - Multi Member

LLC - Single Member
Round to the nearest dollar
(Use blue or black ink)

1. Total taxable income (dividend income plus interest income) ........................................ (1)
2. Subtract exemption ($2,500 if married filing jointly, $1,250 for any other filing status) (2)
3. Amount subject to tax (Line 1 less Line 2) .......................................................................... (3)
4. Extension payment/prepayment (1% of Line 3) ................................................................ (4)

Under penalties of perjury, I declare that I have examined this report, and to the best of my knowledge and
belief, it is true, correct, and complete.
Taxpayer's Signature
Tax Preparer's Signature
Preparer's Address

Spouse’s Signature
Preparer's PTIN
City

Date
Date

Telephone
State

Preparer's Email Address

FOR OFFICE USE ONLY

ZIP Code

General Information
Most taxpayers file on a calendar year basis, meaning their tax year begins on January 1 and ends on
December 31. A taxpayer filing on a calendar year basis must file a return by April 15 of the following year. If
a taxpayer’s tax year is something other than the calendar year, the taxpayer must include its fiscal year
beginning and end dates. For a taxpayer on a fiscal year filing, the return is due by the 15th day of the
fourth month following the end of the fiscal year.
Taxpayers may submit their applications for extension or any extension payments or prepayments online by
visiting the Department’s website at https://tntap.tn.gov/eservices. Alternatively, taxpayers may mail the
application, extension payments, or prepayments to the Department at the address listed in the top right
corner of the return. Make checks or postal money orders payable to Tennessee Department of Revenue. Tax
may be paid in cash at the Nashville office or the regional offices (Chattanooga, Jackson, Johnson City,
Knoxville, and Memphis).
Three-eighths of the income taxes collected are distributed among the cities and counties of the state. In
order for the taxes to be properly distributed, please provide the name of the county and city (if the
taxpayer resides within an incorporated municipality) of the taxpayer’s legal residence in the appropriate
space on the return.
Check the appropriate block to indicate whether the taxpayer is requesting an extension of filing time or
making a prepayment of the anticipated tax liability.
Taxpayers may request a six-month extension of filing time to file the Individual Income Tax Return. If a
payment is made with this request, the taxpayer should complete Lines 1 through 4. An extension will be
granted if this form or a copy of the taxpayer’s federal extension request is attached to the return filed on or
before the extended due date. Interest will accrue on unpaid tax from the original due date of the return until
the date paid, but no penalty will accrue with a valid extension. However, if the return is not filed with
payment of the tax due by the extended due date, penalty will accrue as though no extension had been
granted.
Taxpayers may make prepayments on multiple occasions using this form. Taxpayers only making tax
prepayments prior to the end of the tax year without requesting an extension to file should complete only
Line 4 of the form.
Instructions
Line 1: For extension requests only, enter the taxpayer’s total taxable interest and dividend income for the
tax year indicated by the tax year beginning and ending dates at the top of the form. For taxpayer’s
filing joint returns where only one spouse is either blind or quadriplegic, enter only one-half of the
joint income from taxable interest and dividends. Total taxable income may be estimated.
Line 2: For extension requests only, enter the annual exemption amount that is allowed against total taxable
interest and dividend income. The exemption amount is $2,500 for married persons filing jointly
and $1,250 for any other filing status. Taxpayers filing joint returns where only one spouse is either
blind or quadriplegic, enter $1,250. If one spouse died during the tax year, a joint return may be
filed for that year but not for future years.
Line 3: For extension requests only, subtract Line 2 from Line 1.
Line 4: Enter the amount of the extension payment or the tax prepayment being made. Tennessee income
tax law does not require a payment in order to receive an extension. However, interest charges will
accrue on any tax liability not paid by the original due date of the return. If making full payment of
the tax liability with this extension request, enter 1% of Line 3.