What Is Tennessee’s State Number for Tax Forms?

Tax forms require state-specific numeric codes for accurate processing. These codes identify the correct jurisdiction for tax reporting, ensuring proper allocation of tax liabilities. For Tennessee filers, using the correct state number is essential to prevent errors or delays.

Numeric Codes for Tax Forms

State numeric codes act as unique identifiers in tax reporting. The IRS and state tax agencies use them to track income sources and taxpayer locations. These codes are particularly important for multi-state businesses, payroll reporting, and state tax returns.

They appear on federal tax forms such as W-2s and 1099s. Employers use them when reporting employee wages, while financial institutions include them on 1099 forms to indicate taxable income sources. The IRS Publication 1220 provides guidance on these codes for electronic filing.

Each state’s numeric code is typically a two-digit number. The Social Security Administration requires them on W-2 submissions to allocate state income tax withholdings correctly. Incorrect codes can cause processing errors, misallocated tax payments, or penalties.

Tennessee’s Assigned Code

Tennessee’s state number for tax forms is 47. While Tennessee does not impose a state income tax on wages, this numeric designation is still required for payroll reporting and other tax filings.

Employers must use this code when completing W-2 forms. Though Tennessee does not withhold state income tax, businesses report employee earnings for federal and state employment tax compliance. The state number ensures proper wage allocation for unemployment insurance tax, which Tennessee does require. The Tennessee Department of Labor and Workforce Development oversees unemployment tax reporting.

The number 47 is also used for sales and use tax, franchise and excise tax, and business tax filings. Tennessee has a 7% state sales tax, with local jurisdictions adding additional rates up to 9.75%. Businesses collecting sales tax must register with the Tennessee Department of Revenue and use the assigned state number when reporting taxable sales.

How to Verify the Correct Code

Taxpayers and businesses should verify Tennessee’s assigned code through official sources. The IRS provides tax reporting guidelines, including numeric state identifiers, in publications such as the General Instructions for Forms W-2 and W-3. These documents are updated annually.

The Tennessee Department of Revenue also publishes guidance on tax compliance. Their website includes documentation on state tax policies, electronic filing requirements, and employer withholding responsibilities. Businesses using payroll software should ensure their systems reflect the latest state tax reporting standards, as outdated software may contain incorrect codes.