2026 tax year · Tennessee
Quarterly tax calculator for Tennessee
A $50,000 1099 year in Tennessee means about $2,190 to the IRS four times a year, and nothing to the state.
The Tennessee payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To Tennessee |
|---|---|---|---|
| April 15, 2026 | Jan 1 to Mar 31 | $2,190 | $0 |
| June 16, 2026 | Apr 1 to May 31 | $2,190 | $0 |
| September 15, 2026 | Jun 1 to Aug 31 | $2,190 | $0 |
| January 15, 2027 | Sep 1 to Dec 31 | $2,190 | $0 |
| Year | $8,759 | $0 | |
The Tennessee side of each payment
Tennessee has no personal income tax for 2026, so there is no state estimated payment to make. Everything in the schedule above goes to the IRS.
That does not reduce the federal side: self-employment tax and federal income tax are owed in full, which is why the $50,000 example still needs $2,190 a quarter.
What each quarter costs at three income levels in Tennessee
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the Tennessee column moves with Tennessee's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to Tennessee | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $0 | 16.4% |
| $50,000 | $2,190 | $0 | 19.5% |
| $100,000 | $5,032 | $0 | 22.4% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $9,732 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about Tennessee
Tennessee draws a sharp line by entity type. A sole proprietor faces only the gross-receipts business tax, and only after $100,000 of gross receipts in a county or city (a minimal activity license covers the $3,000 to $100,000 range; the business tax itself has a $22 minimum). Form an LLC, though, even a single-member LLC, and the franchise and excise taxes apply: 0.25% of net worth with a $100 minimum, plus 6.5% of Tennessee taxable income. In Tennessee, staying unincorporated is itself a tax decision.
The state sales tax is 7%, among the highest state rates in the country, plus local rates.
What a quarter costs in the states Tennessee borders
On $50,000, Tennessee charges $0 of state income tax. Of the 8 states it borders, Kentucky is the lightest at $1,750 and Virginia the most expensive at $2,618, a spread of $867 on the same income.
| State | State tax per quarter | vs Tennessee |
|---|---|---|
| Kentucky | $394 | +$394 a quarter |
| Arkansas | $421 | +$421 a quarter |
| North Carolina | $449 | +$449 a quarter |
| Mississippi | $450 | +$450 a quarter |
| Missouri | $502 | +$502 a quarter |
| Alabama | $554 | +$554 a quarter |
| Georgia | $584 | +$584 a quarter |
| Virginia | $589 | +$589 a quarter |
- Kentucky would take $1,750 more, $1,750 against Tennessee's $0.
- Arkansas would take $1,873 more, $1,873 against Tennessee's $0.
- North Carolina would take $1,995 more, $1,995 against Tennessee's $0.
- Mississippi would take $2,000 more, $2,000 against Tennessee's $0.
- Missouri would take $2,230 more, $2,230 against Tennessee's $0.
- Alabama would take $2,460 more, $2,460 against Tennessee's $0.
- Georgia would take $2,595 more, $2,595 against Tennessee's $0.
- Virginia would take $2,618 more, $2,618 against Tennessee's $0.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- Tennessee collects no income tax, so the state column is empty by design and the federal voucher is your only one.
Tennessee quarterly tax questions
How much should I send each quarter in Tennessee?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS, and nothing to Tennessee, it has no income tax. That is 90% of this year's liability, split four ways.
Does Tennessee require estimated payments?
No. With no state income tax there is no Tennessee estimated payment and no state voucher to file. Your only quarterly obligation is the federal one.