Tennessee Joint Filing Agreement is a legal document that allows married couples residing in the state of Tennessee to file a joint state income tax return. This agreement is based on the principle of sharing responsibility and combining financial information when reporting income, deductions, and credits to the Tennessee Department of Revenue. By opting for a joint filing agreement, couples can streamline their tax filing process, potentially lower their overall tax liability, and take advantage of various tax benefits offered by the state of Tennessee. It is important to note that the agreement pertains only to Tennessee state income taxes and does not affect federal tax filings. There are different types of Tennessee Joint Filing Agreement, each catering to specific circumstances: 1. Standard Joint Filing Agreement: This is the most common type of joint filing agreement used by married couples in Tennessee. It allows spouses to combine their income and deductions when reporting their tax liability to the state. 2. Non-Resident Joint Filing Agreement: This type of agreement is relevant for couples where one spouse is a resident of Tennessee while the other is a non-resident. It enables the non-resident spouse to be included in the joint filing for Tennessee state income taxes. 3. Part-Year Resident Joint Filing Agreement: When a married couple moves to or from Tennessee during the tax year, they may be eligible for a part-year resident joint filing agreement. This agreement allows them to prorate their income, deductions, and credits based on the duration of their residency in Tennessee. It is essential to review the specific requirements, eligibility criteria, and guidelines provided by the Tennessee Department of Revenue before filing a joint tax return under any of these agreements. Additionally, seeking professional tax advice or consulting the department's website can further clarify any doubts or provide up-to-date information related to the Tennessee Joint Filing Agreement.