# Tenn. Code Ann. § 67-2-111: Foreign trust beneficiaries - Liability for return and tax

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-111

## Section

- **Citation:** Tenn. Code Ann. § 67-2-111
- **Heading:** Foreign trust beneficiaries - Liability for return and tax
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 2 / Section 67-2-111

## Text

(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter. (b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate. Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter.
(b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.

## Nearby sections

- [Tenn. Code Ann. § 67-2-101 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-101.md)
- [Tenn. Code Ann. § 67-2-102 Imposition, rate and collection of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-102.md)
- [Tenn. Code Ann. § 67-2-103 Tax for state purposes only](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-103.md)
- [Tenn. Code Ann. § 67-2-104 Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-104.md)
- [Tenn. Code Ann. § 67-2-105 Back assessments prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-105.md)
- [Tenn. Code Ann. § 67-2-107 Returns generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-107.md)
- [Tenn. Code Ann. § 67-2-108 Confidentiality of returns](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-108.md)
- [Tenn. Code Ann. § 67-2-109 Brokers - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-109.md)
- [Tenn. Code Ann. § 67-2-110 Fiduciaries - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-110.md)
- [Tenn. Code Ann. § 67-2-111 Foreign trust beneficiaries - Liability for return and tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-111.md)
- [Tenn. Code Ann. § 67-2-112 Date tax due - Member of armed forces serving during period of hostilities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-112.md)
- [Tenn. Code Ann. § 67-2-113 Powers of commissioner - Assistants](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-113.md)
- [Tenn. Code Ann. § 67-2-114 Interest and penalties - Armed forces exclusion - Assessment or collection of tax or liability](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-114.md)
- [Tenn. Code Ann. § 67-2-115 Determination of tax by commissioner](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-115.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C2_S67-2-111. Check the current official text before relying on it. Not legal advice.