TN 2020 Dividend Inc is taxable at 1% over a threshold. Why are the Divs over that on two different entries both not flowing to the TN taxable dividends schedule A?

[mullinscpa1]

TN 2020 Instructions show this is still taxable and does not fully repeal until 2021.
https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/indincguide.pdf

[mullinscpa1 · Accepted solution]

The TN 2020 instructions farther below list 5 Exemptions and the taxpayer met the one for age 65 and under the Annual Income limit, so the system correctly shows no taxable income.   It would still have saved me all the time checking why if the system would have listed a footnote as to why no income was shown as taxable on the TN form given dividend income is on the 1040.