{
  "$comment": "Tennessee 2025: no personal income tax on wages; no employee-paid state payroll programme (state unemployment tax is employer-paid).",
  "country": "us",
  "jurisdiction": "us-tn",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Local taxes (Tennessee has no local income tax on wages)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "title": "Tennessee Department of Revenue — Hall income tax (interest and dividends only, never wages) repealed for tax periods beginning on or after 1 Jan 2021; Tennessee has no tax on wages (calendar-year payroll)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "title": "Tennessee Department of Revenue — Hall income tax (interest and dividends only, never wages) repealed for tax periods beginning on or after 1 Jan 2021; Tennessee has no tax on wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "title": "No state wage tax, so pre-tax items have no state effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html",
      "title": "Tennessee Department of Labor and Workforce Development — unemployment insurance is funded by employer premiums; no employee deduction",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "title": "No state computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}