1099K-3 - Electronic Filing Specifications

The 1099-K information returns that are uploaded with Tennessee must be duplicates of the information returns that were filed with the Internal Revenue Service. The specifications for electronic filing of forms are found in the IRS Publication 1220. The 2017 version can be found here. Although the IRS has several 1099 information returns, the Tennessee Department of Revenue only requires you to file the 1099-K form for reporting payment card and third-party network transactions.