Tennessee Revenue explains tax refund claims, 'report of debts' requirement and offsets
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Summary
Department staff walked through TenTap refund requests, the report-of-debts requirement for claims over $200, how refunds may be offset by liabilities on other tax accounts, and documentation and profile checks to speed processing.
Taxpayers and tax professionals were shown how to request refunds through the Tennessee Department of Revenue’s TenTap system and what to expect if a claim triggers offsets or additional review.
Katie Julian, taxpayer-education specialist, said taxpayers should verify contact and address info in TenTap before filing and use the claim screens to select recipient/address and state the basis for the refund. She explained that refunds arise from overpayments, adjustments or amended returns, and reminded users that credits stay on the tax account where they were earned unless the taxpayer asks the department to move them.
Michelle Sims of the audit division emphasized supporting documentation: "attach all the documents that support the claim for the credit," including amended returns, exemption paperwork and invoices, to avoid delays. For refund claims exceeding $200, TenTap will require a 'report of debts' questionnaire; Katie warned that the small print on that form states it is governed by state law and that a knowingly false answer may be a Class A misdemeanor for perjury.
Offsets and account interactions The staff clarified that refunds can be reduced or transferred to cover unpaid liabilities on other tax accounts. Michelle noted that a refund approved for one tax account (for example, sales/use tax) can be applied to an unpaid balance on franchise and excise tax accounts if those liabilities exist. Taxpayers who expect to owe another tax should consider whether to request an immediate refund or leave a credit on the account to pay upcoming liabilities.
Practical steps Before submitting a refund claim, update TenTap profile information (address, email, phone) to ensure the department can contact you. Attach supporting documentation where available to speed processing; if the department needs more information, it will follow up via correspondence. Katie also noted that larger or complex refund reviews may require additional time and outreach from auditors.
Next steps and contacts Taxpayers with refund questions or who need help completing the TenTap forms were directed to the refunds phone line and to revenue.support@tn.gov for general inquiries; the department will post the webinar recording and slides on its webinar video library.
