Professional Privilege Tax and Renewal

Jason Smith -

Tennessee CPAs with Active status are subject to Professional Privilege Tax (PPT). The tax is assessed by the Department of Revenue depending on the license status as of June 1st of each year. Initial notifications from Revenue are typically sent by email. Please make sure that Revenue has your current contact information. If you are considering changing the status of your license to Inactive, Closed, or Retired-Over 65, you must do so before June 1st in order to avoid the PPT liability. Affidavits for changing your license status are available in the Forms and Downloads section of the Board’s website or click here. The affidavits must be received and processed before the deadline. Public Chapter 763 requires professional privilege taxpayers that are 90 days or more delinquent to pay their professional privilege tax before they may renew their professional license. This law does not apply in situations where delinquent taxpayers have entered into a payment plan agreement with the Department of Revenue, have requested an informal review conference or have filed suit. Please contact the Department of Revenue, Tax Payer Services at 615-253-0600 or 1-800-342-1003 if you have any questions about this tax. You may file your annual Professional Privilege tax return at Tennessee Taxpayer Access Point.



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