Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-03 - Inheritance, Gift, and Income Taxes
Chapter 1320-03-02 - Rules for Income Taxes
Section 1320-03-02-.05 - AMOUNT OF INCOME NOT TAXABLE

Any person having a legal domicile in Tennessee or maintaining a place of residence in Tennessee for more than six (6) months in the tax year and receiving income in the form of dividends from stock or interest on bonds in a gross amount greater than $1250 for an individual return or $2500 for a joint return must file a Tennessee income tax return, notwithstanding that such income may be subject to the exemptions provided in T.C.A. § 67-2-104.

Authority: T.C.A. §§ 67-1-102, 67-2-107, and 4-5-225.