Overview

Tennessee does not impose a state income tax on wages, so employers are not required to withhold state income tax from employee wages. Employers subject to Tennessee unemployment insurance must file quarterly wage and premium reports with the Tennessee Department of Labor and Workforce Development (TDLWD). The TaxBandits Public API supports the automation of Form LB-0456 and Form LB-0851 for Tennessee UI reporting.

Forms supported

Form	Type	Filing frequency	Due date
LB-0456 / LB-0851	UI	Quarterly	Last day of the month following the quarter

Form LB-0456 – Premium Report

The LB-0456 reports the employer's unemployment insurance premium liability for the quarter.

Form LB-0851 – Wage Report

The LB-0851 reports individual employee wage details for the quarter. The LB-0456 and LB-0851 are submitted together as Tennessee's quarterly UI wage and premium report.

Key compliance notes

• Tennessee does not have a state individual income tax on wages; therefore, there is no state withholding return for employee wages.
• Employers subject to Tennessee UI must file quarterly wage and premium reports.
• Zero filing is required. Employers must file the reports even when no wages were paid or no premium is due.
• The 2026 taxable wage base is $7,000 per employee.
• The Premium Report includes the number of employees on the payroll during each month of the quarter.

Filing due dates

Quarter	Reporting Period	Due date
Q1	January – March	April 30
Q2	April – June	July 31
Q3	July – September	October 31
Q4	October – December	January 31

Tennessee requires the wage and premium reports to be submitted within one month after the end of each calendar quarter.

API endpoints

The TaxBandits Public API provides state-specific endpoints for creating, updating, and retrieving Tennessee UI filings.

• Create — Creates a Tennessee quarterly LB-0456/LB-0851 UI filing.
• Update — Updates a previously created Tennessee UI filing before it is transmitted.
• Get — Retrieves the details of a previously created Tennessee UI filing.

Common endpoints:

• Delete – Deletes an in-progress filing.
• List – List all the returns
• Transmit – Transmits the filing to the state agency.
• RequestPDFUrls – Retrieves PDF URLs for the filing.
• Status – Retrieves the filing status.

Authentication

The Tennessee UI endpoints require an OAuth 2.0 access token obtained through the TaxBandits Auth method. The access token must be passed as a Bearer token in the request header.

Sandbox & Webhooks

The TaxBandits Sandbox can be used to simulate the Tennessee UI filing and verification flow without submitting actual data to the state agency.

Webhooks can be used to receive filing status updates instead of repeatedly calling the Status endpoint.