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