Tennessee physicians with active licenses are required to pay an annual professional privilege tax by June 1. Invoices are not distributed by the licensing board / Department of Revenue.
The Department of Revenue has updated the way the privilege tax is paid with a new website. The new website requires each individual to set up a new logon even if you have created one in the past.
Exemptions from Payment of the Tax:
There are three exemptions available for physicians:
- Filing an affidavit of retirement with the appropriate licensing board
- Inactivation of the medical license (available only for physicians practicing solely outside of Tennessee)
- Active military service
Many physicians in the past have called the TMA thinking that no tax was due because he/she had retired from practice. As long as the medical license is active, a physician is responsible for the tax. The license must be retired before the June 1, 2017 due date. By filing an affidavit of retirement, a physician may no longer engage in the active practice of medicine, including writing a prescription or treating the occasional patient.
How to Pay the Tax: To electronically file the professional privilege tax return, you must have either your Social Security Number or your professional privilege tax account number. If you do not know your account number, you can access this information on the Tennessee Department of Revenue's website http://www.tn.gov/revenue/topic/professional-privilege-tax
Use this link to pay the individual privilege tax: https://tntap.tn.gov/EServices/_/
Penalty for Nonpayment: A licensee that does not pay the tax is assessed a monetary penalty by the Department of Revenue. Continued nonpayment of the tax could result in the revocation of an individual's license.
If you have problems paying your tax, contact Becky Morrissey, Paralegal, at TMA. Her email address is firstname.lastname@example.org and her phone number is 1-800-659-1862, option 1, extension 1645.