The State of Tennessee mandates the filing of Form 1099-K with its Department of Revenue, regardless of whether any state tax was withheld. This requirement applies to payment settlement entities, third-party settlement organizations, electronic payment facilitators, and other entities that file Form 1099-K with the IRS.
Filing Requirements
- Only Form 1099-K is required to be filed with Tennessee. Other 1099 forms, such as 1099-NEC, 1099-MISC, 1099-B, and 1099-R, are not required.
- All 1099-K forms must be filed electronically through the Tennessee Department of Revenue’s online portal.
- The state filing deadline is 30 days after the IRS due date for Form 1099-K.
Tennessee does not participate in the Combined Federal/State Filing (CF/SF) Program. Therefore, filing with the IRS does not satisfy the state’s filing requirements. A separate submission to the Tennessee Department of Revenue is necessary.
1099FIRE can transmit your data electronically to the state of Tennessee. Just contact our main office at (480) 706-6474 to get started.