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Tennessee Estimated Quarterly Tax

Tennessee does not impose a state income tax, so no state estimated quarterly tax payments are required. Self-employed residents still must make federal estimated tax payments if they expect to owe $1,000 or more.

Why It Matters

Even though Tennessee has no state income tax, self-employed workers must still make federal estimated quarterly payments to avoid IRS underpayment penalties. Understanding that your state has no additional requirement simplifies your tax planning — you only need to focus on federal obligations.

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How It Works

Since Tennessee does not levy a state income tax, there is no state estimated payment requirement. Federal estimated payments are still required if you expect to owe $1,000+ in federal tax after withholding and credits. Federal payments are due quarterly on April 15, June 15, September 15, and January 15 of the following year. Use IRS Form 1040-ES to calculate and submit payments.

Example

Single filer • $100,000 net SE income • 2026

Quarterly

$6,436

per quarter

Federal

$25,745

25.75%

Total Annual

$25,745

25.75%

Resources

Tennessee Tax Information

Official Tennessee tax information from Tennessee Department of Revenue. Tennessee does not impose a state income tax.

Source: Tennessee Department of Revenue

Frequently Asked Questions

Do I need to pay estimated quarterly taxes in Tennessee?

Tennessee does not have a state income tax, so no state estimated quarterly payments are required. However, if you are self-employed or have income not subject to withholding, you still must make federal estimated tax payments to the IRS if you expect to owe $1,000 or more in federal tax.

What federal estimated taxes do Tennessee residents owe?

Self-employed Tennessee residents owe federal self-employment tax (15.3% on the first $184,500 of net earnings for Social Security + 2.9% Medicare on all earnings) plus federal income tax. If you expect to owe $1,000+ after withholding, make quarterly payments by April 15, June 15, September 15, and January 15.

Why doesn't Tennessee require estimated tax payments?

Tennessee is one of the states that does not levy a personal income tax. Without a state income tax, there is no state tax liability to prepay through estimated quarterly installments. Self-employed residents only need to plan for federal estimated payments.

Key Terms

Additional Medicare Tax
An extra 0.9% tax on earned income above $200,000 (single) or $250,000 (married filing jointly).
Annualized Income Method
A calculation method allowing unequal quarterly payments for those with seasonal or irregular income.
EFTPS
Electronic Federal Tax Payment System. A free IRS online system for making federal tax payments.
Estimated Tax
Quarterly payments of expected annual tax liability made by those without sufficient withholding.
Form 1040-ES
The IRS form used to calculate and submit federal estimated tax payments.
Net Self-Employment Income
Revenue minus deductible business expenses. The starting point for self-employment tax calculation.
Safe Harbor
A threshold of estimated tax payment that, if met, protects you from underpayment penalties regardless of your actual tax liability.
Self-Employment Tax
The self-employed person's equivalent of FICA, covering both Social Security and Medicare taxes.
Social Security Wage Base
The maximum amount of earnings subject to Social Security tax ($184,500 for 2026).
Underpayment Penalty
Interest charged by the IRS when estimated tax payments are insufficient relative to your actual liability.
Employer FICA Contribution
The 7.65% of your salary that your employer pays for Social Security and Medicare — a hidden benefit contractors don't receive.

Last reviewed: 2027-07-01 • Applies to tax year: 2026