TAX YEAR 2026 · 1099-NEC & 1099-MISC

Tennessee 1099 Filing Requirements

Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.

Check Tennessee requirements →
Official agency guidance reviewed — conditional

Tennessee: what to know

Tennessee has no broad individual income tax on wages or most other income. Federal information reporting and specialized business filings still apply.

1099-NEC reporting

No general state individual income-tax information-return submission is identified for ordinary Form 1099-NEC/1099-MISC in this jurisdiction. Federal filing still applies; separate program-specific obligations are outside this tool.

1099-MISC reporting

No general state individual income-tax information-return submission is identified for ordinary Form 1099-NEC/1099-MISC in this jurisdiction. Federal filing still applies; separate program-specific obligations are outside this tool.

State filing method: No ordinary Tennessee individual income-tax NEC/MISC collection channel

Deadline guidance: No ordinary Tennessee individual-income-tax information-return filing date.

Official source: Tennessee Department of Revenue — Individual Income Tax Explanation →

Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.