Taylor Swift told Great American Country about this song: "If anyone has heard this song and really listened to it, they realize it's not about Tim McGraw. It's about a relationship that I was in. Just to set the record straight, it wasn't with Tim McGraw. It was with this guy I was dating and he was about to go off to college and I was thinking about all the things that I knew would remind him of me. I didn't really think of Tim McGraw personally when I wrote this song. It was a song where I was listing personal things. One of things that I listed was that my favorite song is by Tim McGraw."
Swift added: "The guy I wrote 'Tim McGraw' about, I dated him for about a year and we are still friends, but we don't talk that much because his new girlfriend isn't too much of a fan. He really thought it was cool that, even though we weren't going out anymore, I remembered our relationship nicely. I think that he was happy that I didn't write 'Picture To Burn
' about him, another song on my album."