What payroll forms do employers need to file?

Payroll Tax Forms Employers Must File in Tennessee

As of 2026, employers operating in Tennessee need to stay compliant by filing specific payroll tax forms with both federal and state agencies. Proper filing ensures accurate tax withholding, reporting, and payment for employees.

Federal Payroll Tax Forms

• Form 941, Employer's Quarterly Federal Tax Return: File quarterly to report federal income tax withheld, Social Security, and Medicare taxes.
• Form W-2, Wage and Tax Statement: Provide to employees annually and submit copies to the Social Security Administration (SSA).
• Form W-3, Transmittal of Wage and Tax Statements: Submit annually with W-2 forms to the SSA.
• Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return: File annually to report federal unemployment taxes.
• Form W-4, Employee's Withholding Certificate: Collect from employees to determine federal income tax withholding.

Tennessee State Payroll Tax Forms

Tennessee does not have a state income tax on wages but requires employers to handle other payroll-related obligations:

• Reemployment Tax (State Unemployment Insurance) Reports: Employers must file quarterly reports and pay reemployment tax to the Tennessee Department of Labor and Workforce Development. This is mandatory for businesses with employees.
• New Hire Reporting: Report newly hired or rehired employees to the Tennessee New Hire Directory within 20 days. This supports child support enforcement and workforce programs.

Operational Considerations

• Timely Filing: Submit federal and state payroll tax forms by their due dates to avoid penalties.
• Accurate Recordkeeping: Maintain payroll records, tax filings, and employee information for at least four years as recommended by IRS and Tennessee guidelines.
• Payroll Automation: Use payroll software to automate tax calculations, form preparation, and electronic filing.
• Employee Classification: Correctly classify workers as employees or independent contractors to ensure proper tax treatment and reporting.

By adhering to these filing requirements and operational practices, Tennessee employers can maintain compliance with payroll tax obligations efficiently.