Tennessee PTET 2026: deadline, rate, who can elect
Tennessee (TN), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
How the election is made
Not applicable.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Election deadline
Not applicable.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Rate
Not applicable. The Hall income tax is fully repealed for tax years beginning January 1, 2021.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Owner relief
Not applicable.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Estimates
Not applicable.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Sunset or repeal
Not applicable. The Hall income tax is fully repealed for tax years beginning January 1, 2021.
Notice 17-09 says the Hall income tax is fully repealed for tax years beginning January 1, 2021. The notice does not describe an elective pass-through entity tax.
Still open in the source review
- Notice 17-09 states the Hall income tax repeal. It does not separately discuss wages.
Sources for this year
Bonus-depreciation conformity is on its own page.