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Tennessee Inheritance Tax

The Tennessee Inheritance Tax is a tax upon the privilege of receiving property by transfer because of a decedent’s death. The personal representative, or person(s) in possession of property of the decedent is required to file a return of the estate with the following department:

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

The Tennessee Inheritance Tax Return is due within nine (9) months of the decedent’s death, unless an extension of time is granted by the Tennessee Department of Revenue. Please contact an Attorney or a Certified Public Accountant for assistance in preparing the Tennessee Inheritance Tax Return.

The “Inheritance Tax Closing” form, procured from the Tennessee Department of Revenue, must be presented to the Probate Clerk of the County Clerk’s office at or before the closing of the Probate case. Outstanding orders to close will not be signed by the Judge unless an Inheritance Tax Closing Letter has been properly filed.

Inheritance Tax Exemptions

If the gross estate of a Tennessee resident decedent is less than the single exemption allowed by Tennessee Code Annotated Section 67-8-316, the representative of the estate may file the Short Form Inheritance Tax Return; otherwise a Long Form Inheritance Tax Return is required. Tennessee Inheritance Tax Exemptions:

• If the decedent died between January 1, 1990 and June 30, 1998 the allowable exemption is $600,000.00.

• If the decedent died between July 1, 1998 and December 31, 1998 the allowable exemption is $625,000.00.

• If the decedent died in 1999 the allowable exemption is $650,000.00.

• If the decedent died in 2000 or 2001 the allowable exemption is $675,000.00.

• If the decedent died in 2002 or 2003 the allowable exemption is $700,000.00.

• If the decedent died in 2004 the allowable exemption is $850,000.00.

• If the decedent died in 2005 the allowable exemption is $950,000.00.

• If the decedent died in 2006 or thereafter the allowable exemption is $1,000,000.00.

For further information and assistance regarding Tennessee Inheritance Tax please contact the following:

Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street
Nashville, Tennessee 37242
(615) 741-2594 or 1-800-342-1003

Please visit the Tennessee Department of Revenue website for frequently asked questions and forms regarding Tennessee Inheritance Tax.

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