INSTRUCTIONS: TENNESSEE INDIVIDUAL INCOME TAX RETURN KIT (Form INC 250)

Individuals who owe state income tax in Tennessee can pay by filing a form INC 250. The form is found on the website of the sub-section of the Tennessee government maintained by the state Department of Revenue. The form discussed in this article comes as part of a kit containing further detailed instructions.

Tennessee Individual Income Tax Return Kit INC 250 Step 1: Enter the beginning and ending dates of the tax year you are filing for.

Tennessee Individual Income Tax Return Kit INC 250 Step 2: Enter your state account number.

Tennessee Individual Income Tax Return Kit INC 250 Step 3: Enter your name and address, as well as your spouse's name if filing jointly.

Tennessee Individual Income Tax Return Kit INC 250 Step 4: Enter your Social Security number, that of your spouse if filing jointly, your federal employer identification number if applicable, and your county and city. If this is an amended return, check the box on the right.

Tennessee Individual Income Tax Return Kit INC 250 Step 5: Check all boxes which apply concerning your filing status, disability exemptions, and the type of entity filing a return, as well as if you are filing an amended return.

Tennessee Individual Income Tax Return Kit INC 250 Step 6: Complete Schedule A on the second page first. Enter all taxable dividends and interest rounded to the nearest whole dollar. Total these sums and transfer the total to line 1 on the first page. If you are single or married filing separately, enter $1,250 on line 2. If married and filing jointly, enter $2,500.

Tennessee Individual Income Tax Return Kit INC 250 Step 7: Subtract line 2 from line 1. Enter the resulting difference on line 3. Multiply line 3 by 6%. Enter the resulting product on line 4.

Tennessee Individual Income Tax Return Kit INC 250 Step 8: On line 5, enter the total of all prepayments made or submitted with an extension request. Complete lines 6 and 7 if you are filing late or have underpaid. Subtract line 5 from the sum of lines 4, 6 and 7. Enter the difference on line 8. If line 5 is greater than the sum of lines 4, 6 and 7, enter the size of the refund due on line 8.