1. (1) Evidence of income is required and must accompany the application. Acceptable evidence of income shall be the following for applications:

   1. (a) A copy of the taxpayer’s federal income tax return for the year in which the qualifying income must be determined,
   2. (b) An affidavit or a certified statement from the taxpayer given under penalty of perjury, that the taxpayer was not required to file a federal income tax return, or
   3. (c) Qualification under the state tax relief program provided for in Tenn. Code. Ann. § 67-5-702.
2. (2) Evidence of income may also include other evidence submitted and approved or required by the collecting official such as bank statements or interest earned statements.
3. (3) The collecting official may require the taxpayer to sign any income verification authorization statement or form required by the division, Social Security Administration or the Internal Revenue Service.

Authority: Public Chapter 581, Acts of 2007, T.C.A. §67-5-705. Administrative History: Original rule filed November 13, 2007; effective January 27, 2008.