1099 deadline
1099-K: generally 30 days after the applicable IRS due date.
Tennessee Filing Guide
Tennessee 1099 State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Tennessee.
TN
Tennessee
1099 State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Tennessee require?
1099-K
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
2. FILING DEADLINES
Tennessee e-filing deadlines
1099-K: generally 30 days after the applicable IRS due date.
W-2 deadline
No separate annual W-2 state filing in the referenced information-return workflow.
Reconciliation / transmittal
No broad state individual income tax W-2/1099 reconciliation; special 1099-K reporting may apply.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Tennessee electronic filing rules
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
Additional filing requirements
No broad state individual income tax W-2/1099 reconciliation; special 1099-K reporting may apply.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Tennessee filing FAQs
1. What information returns does Tennessee require?
1099-K. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Tennessee 1099 filing deadline for the 2026 filing season?
1099-K: generally 30 days after the applicable IRS due date.
3. Is W-2 filing required in Tennessee?
No separate annual state W-2 information-return filing in the current reference.
4. What is the W-2 filing deadline for Tennessee?
No separate annual W-2 state filing in the referenced information-return workflow.
5. Does Tennessee require an additional reconciliation or transmittal form?
No broad state individual income tax W-2/1099 reconciliation; special 1099-K reporting may apply.
6. What are the electronic filing rules for Tennessee?
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
7. What happens if a filer submits late in Tennessee?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for Tennessee?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Tennessee require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Tennessee?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
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