What You Can Do:
Consent to Transfer is Not Needed For:
Apply for an Inheritance Tax Consent to Transfer for Transfers of Stocks, Bonds, and Registered Securities
Apply for an Inheritance Tax Consent to Transfer for Real Property
Who Can Apply?
Executor, Administrator, or Trustee – Appointed by Court or Designated by Will (Tenn. Code Ann. 67-8-417).
Attorney, Accountant or Broker – at direction of Executor or next of kin.
Next of Kin – If no court-appointed representative or no Will
What to Expect:
What You Will Need:
Credit Union Accounts
An automatic lien in favor of the State arises at the date of death and attaches to the property of the decedent and to any property acquired in exchange or substitution for any property transferred. Thus, a lien remains on any proceeds received when property is transferred.
A separate Consent to Transfer is required for each parcel of real property, security or investment account.
Decedent’s Information – Name, Date of Death, Social Security #, and County of Residence
Fair Market Value of All Assets of Decedent
Beneficiaries Information – Name, Address, Phone Numbers, and Relationships
Stocks, Bonds, and Other Registered Securities Information – Description of Property, Account Numbers, Transferee Information, and Approximate Fair Market Value
Real Property Information – Location, Map, Parcel, and Value of Real Property
Email Address of Applicant
Within 7 to 10 business days, the Department will review the application and either approve or deny it. If the application is approved and consent is given, the applicant will receive an email directing him to return to this website and print a copy of the consent for his records. If the application is denied and consent is not given, the applicant will be contacted by email or by phone.
If any property is transferred without first obtaining the consent of the Commissioner, the person in possession or control of the property may be held personally liable for the payment of any inheritance tax, penalty, and interest that may be due.
When you are ready to begin, click 'New Application'.
Call (615) 532-6444 or (615) 532-6438
IMPORTANT: A valid email must be supplied on the Identity Page in order to complete your application and receive your confirmation email.
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