Tennessee doesn’t have specific requirements or definitions for expatriates. Tennessee imposes individual income tax on persons whose legal domicile is in Tennessee and persons who maintain a residence in Tennessee for more than six months during the year.

Tenn. Code Ann. § 67-2-101(5).

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes, with form 4868 attached