Tennessee 1099-INT Filing Requirements, Tax Year 2026
What Tennessee requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Tennessee does not require a separate state filing of 1099-INT for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.
Tennessee has no individual income tax (the narrow Hall Income Tax on interest and dividends under Tenn. Code Ann. Title 67, Chapter 2 was fully repealed for tax years beginning on or after January 1, 2021), so 1099-INT forms are not filed with the state.
Deadlines and extensions
Extensions
Not applicable. Because 1099-INT is not required to be filed with Tennessee, there is no state extension process.
Accepted format
No state filing is required for 1099-INT in Tennessee, so no state-specific format applies.
Frequently asked questions
Does Tennessee require filing of 1099-INT for tax year 2026?
Does Tennessee participate in the CF/SF program?
What is the Tennessee 1099-INT filing deadline for tax year 2026?
What format does Tennessee accept for 1099-INT?
Do I need to file 1099-INT with Tennessee if I also filed federally?
Source citations
“Tennessee Public Chapter 1064 (2016): the Hall Income Tax on interest and dividends was phased down and fully repealed effective tax years beginning on or after January 1, 2021. Tennessee imposes no general personal income tax and no 1099 reporting requirement.”
“The Hall income tax is being phased out through December 31, 2020. The tax is fully repealed beginning January 1, 2021. See important notice 17-09 for more information.”
“(5) For any tax year that begins on or after January 1, 2021, and for subsequent tax years, zero percent (0%).Amended by 2017 Tenn. Acts, ch. 181, s 13, eff. 4/26/2017.Amended by 2016 Tenn. Acts, ch. 1064, s 1, eff. 5/20/2016.”
Additional notes
Tennessee does not levy a broad-based individual income tax, so 1099 information returns are not filed with the state. Tennessee historically imposed the narrow Hall Income Tax on interest from bonds/notes and dividends from stock under Tenn. Code Ann. Title 67, Chapter 2, but the Hall tax was phased out from 2017 through 2020 and is fully repealed for tax years beginning on or after January 1, 2021. The state has no income tax withholding regime. Federal 1099 reporting obligations to the IRS are unaffected.
Scope: Original 1099 filings with no Tennessee state income tax withheld. State agencies revise rules without notice; verify with the Tennessee state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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