Tennessee Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 27, 2026
Last Reviewed: January 27, 2026
Applicable Period: 2026
Jurisdiction: State of Tennessee, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Tennessee provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Tennessee Department of Labor and Workforce Development and funded through employer taxes under state and federal law.
Program authority: Tennessee Employment Security Law, Tennessee Code Annotated § 50-7-101 et seq.
Administering agency: Tennessee Department of Labor and Workforce Development
Official website: https://www.tn.gov/workforce
This guide provides comprehensive information on Tennessee unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Tennessee Code Annotated statutes, Tennessee Department of Labor and Workforce Development official guidance, U.S. Department of Labor
| Tennessee Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $325 | TCA § 50-7-301 |
| Minimum Weekly Benefit | $30 | TCA § 50-7-301 |
| Standard Duration | 12–20 weeks (varies by state unemployment rate) | TCA § 50-7-301(d)(2) |
| Waiting Week Required | Yes | TCA § 50-7-302(a)(5) |
| Filing Portal | Jobs4TN.gov | https://www.jobs4tn.gov |
| Certification Frequency | Weekly | TCA § 50-7-302 |
| Work Search Required | 3 employer contacts per week | TCA § 50-7-302(a)(4) |
| Appeal Deadline | 15 calendar days from mailing | TCA § 50-7-304(c)(2) |
| Payment Methods | Direct deposit, debit card | TDLWD guidance |
| Tax Withholding Available | Federal: Yes (10%) / State: No state income tax | TCA § 50-7-301(a)(4) |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - First four of the last five completed calendar quarters before filing claim
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid
Source: Tennessee Department of Labor and Workforce Development terminology guide
Overview of Unemployment Benefits in Tennessee
Program Purpose
Unemployment insurance in Tennessee provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Tennessee administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Tennessee Employment Security Law, Tennessee Code Annotated Title 50, Chapter 7
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Source: TCA § 50-7-101 et seq.; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Tennessee Department of Labor and Workforce Development
Tennessee’s unemployment insurance program is administered by the Tennessee Department of Labor and Workforce Development, Division of Employment Security.
Contact information:
- Website: https://www.tn.gov/workforce
- Claims filing portal: https://www.jobs4tn.gov
- Phone: 1-844-224-5818 (Option 1 for unemployment claims)
- Hours: Monday–Friday, 8:00 AM–4:30 PM Central Time
- Mailing address: Tennessee Department of Labor and Workforce Development, 220 French Landing Drive, Nashville, TN 37243
Source: Tennessee Department of Labor and Workforce Development official website
Recent Program Changes
Effective December 1, 2023, Tennessee implemented significant changes to its unemployment insurance program under legislation passed in 2021:
Maximum weekly benefit amount: Increased from $275 to $325
Duration of benefits: Changed from a flat 26 weeks to a variable duration system:
- 12 weeks when state unemployment rate is at or below 5.5%
- Additional weeks added for each 0.5% increment above 5.5%
- Maximum of 20 weeks when state unemployment rate exceeds 9%
The state determines the unemployment rate biannually based on seasonally adjusted data published by the U.S. Department of Labor. A claimant’s benefit duration is locked in at the time the benefit year begins and does not change during that benefit year.
Source: TCA § 50-7-301; 2021 Tennessee Acts, Chapter 560
Who Is Eligible for Unemployment Benefits in Tennessee
Employment Status Requirements
To qualify for unemployment benefits in Tennessee, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to TCA § 50-7-201(a)(1), covered employment generally includes any service performed for wages under a contract of hire, whether written or oral, express or implied.
Covered employment includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals
- Certain agricultural workers earning below threshold
- Domestic workers in private homes earning less than $1,000 per quarter from a single employer
- Certain family employment (parent employed by child, spouse employed by spouse, child under 21 employed by parent)
- Elected officials in some circumstances
- Students working for educational institution while enrolled and regularly attending classes
Source: TCA § 50-7-201 (employment definitions); TCA § 50-7-207 (exclusions)
Earnings and Work History Requirements
Base Period Definition:
The base period in Tennessee is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Standard base period: October 1, 2024 – September 30, 2025 (Q4 2024, Q1 2025, Q2 2025, Q3 2025)
- If standard base period fails: Alternative base period would be January 1, 2025 – December 31, 2025 (Q1 2025, Q2 2025, Q3 2025, Q4 2025)
Source: TCA § 50-7-302(a)(1)
Minimum Monetary Requirements:
To qualify monetarily for benefits in Tennessee, claimants must meet ALL of the following wage requirements:
- Base period wages: Total base period earnings must equal at least 40 times the weekly benefit amount
- Wages outside high quarter: Earnings outside the highest-earning quarter must be at least the lesser of:
- Six times the weekly benefit amount, OR
- $900
- Two-quarter averaging: The weekly benefit amount is calculated as 1/26th of the average total wages paid in the two highest-earning quarters of the base period
Alternative base period:
Tennessee allows use of an alternative base period (last four completed calendar quarters) if the standard base period fails to establish monetary eligibility.
Source: TCA § 50-7-301(d)(3); TCA § 50-7-302(a)(1)
Benefit calculator: https://www.tn.gov/workforce/unemployment (provides estimate only, not official determination)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation generally qualify for unemployment benefits in Tennessee:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall
- Discharge not due to misconduct connected with work
Disqualifying separations:
According to TCA § 50-7-303, benefits are denied when unemployment results from:
1. Voluntary quit without good cause connected with work
Disqualification applies when a claimant voluntarily leaves most recent work without good cause connected with the work. The disqualification continues for the duration of unemployment and until the claimant:
- Secures subsequent covered employment, AND
- Earns wages equal to at least 10 times the weekly benefit amount
Exception: This disqualification does not apply to claimants who left work in good faith to join the armed forces.
Good cause exceptions for medical reasons:
A claimant who left work due to sickness, disability, or pregnancy may become eligible for benefits upon providing proof that the claimant:
- Was forced to leave because of sickness, disability, or pregnancy (supported by competent medical proof)
- Provided written notification to the employer as soon as reasonably practical
- Was able to return to work (supported by competent medical proof)
- Returned to the employer and offered to work and perform former duties, but the employer did not reemploy the claimant
- At that point was able and available for suitable work
2. Discharge for misconduct connected with work
Disqualification applies when a claimant is discharged for misconduct connected with work. The disqualification continues for the duration of unemployment and until the claimant:
- Secures subsequent covered employment, AND
- Earns wages equal to at least 10 times the weekly benefit amount
Drug and alcohol testing:
- A discharge resulting from a positive drug test administered in conformity with Tennessee Drug-Free Workplace Program (TCA Title 50, Chapter 9) is deemed discharge for misconduct
- A discharge resulting from an alcohol test showing blood alcohol concentration of 0.10% or greater for non-safety-sensitive positions, or 0.04% or greater for safety-sensitive positions, is deemed discharge for misconduct
3. Refusal of suitable work
Disqualification applies when a claimant refuses suitable work without good cause. The disqualification continues for the duration of unemployment and until the claimant:
- Secures subsequent covered employment, AND
- Earns wages equal to at least 10 times the weekly benefit amount
Suitable work determination:
In determining whether work is suitable for a claimant, the administrator considers:
- Degree of risk to health, safety, and morals
- Physical fitness and prior training
- Experience and prior earnings
- Length of unemployment and prospects for securing local work in customary occupation
- Distance of available work from residence
4. Labor dispute participation
Disqualification applies during active participation in a strike, lockout, or labor dispute.
5. False statements or fraud
Disqualification for 4 to 52 weeks applies when a claimant makes false or fraudulent representations or intentionally withholds material information to obtain benefits.
Source: TCA § 50-7-303 (disqualification provisions)
Who Is Not Eligible for Unemployment Benefits in Tennessee
The following categories of workers are generally not covered by Tennessee’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals working for themselves are not covered by Tennessee unemployment insurance. Independent business owners, sole proprietors, and partners in partnerships do not qualify.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered. Note: Workers who are misclassified as independent contractors when they should be classified as employees may challenge the classification and potentially establish eligibility.
3. Certain students
Students employed by the educational institution where they are enrolled and regularly attending classes are excluded from coverage in many circumstances.
4. Certain family employment
Employment excluded includes:
- Services performed by a child under age 21 employed by a parent or stepparent
- Services performed by a person employed by spouse
- Services performed by a parent employed by son or daughter
5. Federal civilian employees
Federal civilian employees are covered under the Unemployment Compensation for Federal Employees (UCFE) program administered by the U.S. Department of Labor, not Tennessee unemployment insurance.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe
6. Military personnel
Ex-servicemembers are covered under the Unemployment Compensation for Ex-Servicemembers (UCX) program, not Tennessee unemployment insurance.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx
7. Certain agricultural workers
Agricultural labor performed on small farms or for employers paying less than $20,000 in cash wages per calendar quarter or employing fewer than 10 workers in 20 different weeks may be excluded.
8. Domestic workers earning below threshold
Domestic service in private homes is excluded unless the employer pays $1,000 or more in cash wages in any calendar quarter.
9. Elected officials and certain appointees
Elected officials and members of legislative bodies are excluded from coverage. Certain major nontenured policy-making or advisory positions may also be excluded.
Source: TCA § 50-7-207 (excluded services); 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in Tennessee
Weekly Benefit Amount (WBA)
Calculation formula:
Tennessee calculates the weekly benefit amount using two-quarter averaging:
WBA = (Total wages in two highest quarters) ÷ 52
This formula produces an amount equal to 1/26th of the average of the total wages paid in the two highest-earning calendar quarters of the base period.
For 2026:
- Minimum WBA: $30
- Maximum WBA: $325
- Average WBA: Approximately $280 (2025 data)
Example calculation:
Claimant earnings:
- Q4 2024: $8,000
- Q1 2025: $9,500 (highest quarter)
- Q2 2025: $8,500 (second highest quarter)
- Q3 2025: $7,000
Calculation:
- Two highest quarters: $9,500 + $8,500 = $18,000
- Average: $18,000 ÷ 2 = $9,000
- Weekly benefit amount: $9,000 ÷ 26 = $346.15
- Rounded down to next lower dollar: $346
- Maximum WBA applies: $325 per week
Partial unemployment:
Claimants working part-time may receive reduced benefits. Tennessee allows earnings up to the greater of $50 or 25% of the weekly benefit amount before benefits are reduced. Earnings above this threshold reduce benefits dollar-for-dollar.
Example:
- Weekly benefit amount: $325
- Earnings disregard: $81.25 (25% of $325)
- Week earnings: $200
- Reduced benefit: $325 – ($200 – $81.25) = $206.25, rounded to $206
If weekly earnings equal or exceed the weekly benefit amount, no benefits are payable for that week.
Source: TCA § 50-7-301(a), (b) (benefit calculation); TCA § 50-7-301(a)(1) (partial unemployment)
Maximum Benefit Amount and Duration
Duration of benefits:
Tennessee’s benefit duration varies based on the state’s average unemployment rate:
Base duration: 12 weeks when state average unemployment rate is at or below 5.5%
Extended duration: One additional week for each 0.5% increment above 5.5%
Maximum duration: 20 weeks when state unemployment rate exceeds 9%
Current duration (2026): Tennessee’s unemployment rate as of January 2026 is approximately 3.2%, meaning eligible claimants receive 12 weeks of benefits.
The Tennessee Department of Labor and Workforce Development determines the state average unemployment rate biannually using seasonally adjusted data published by the U.S. Department of Labor. A claimant’s maximum eligibility duration is established when the benefit year begins and does not change during that benefit year, even if the state unemployment rate changes.
Source: TCA § 50-7-301(d)(2); Tennessee Department of Labor and Workforce Development
Maximum benefit amount (MBA):
The maximum benefit amount equals the weekly benefit amount multiplied by the number of weeks available (12-20 weeks depending on unemployment rate).
Example for 2026:
- Maximum WBA: $325
- Duration at current rate: 12 weeks
- Maximum total benefits: $325 × 12 = $3,900
However, total benefits are also limited by the requirement that total base period wages must equal at least 40 times the weekly benefit amount.
Benefit year:
Benefits are payable for the applicable number of weeks (12-20) within a 52-week benefit year beginning the Sunday of the week the claim is filed.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Tennessee’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks (50% of regular benefits) or 20 additional weeks (100% of regular benefits) depending on trigger levels.
Current EB status: Inactive as of January 2026
EB status verification: https://www.tn.gov/workforce/unemployment
Source: TCA § 50-7-301(d); Emergency Unemployment Compensation Act § 202
Dependents Allowance
Tennessee does not provide dependent allowances for unemployment benefits. The weekly benefit amount is the same regardless of whether a claimant has dependents.
Source: Tennessee statutes reviewed; no dependent allowance provisions found in TCA Title 50, Chapter 7
Unemployment Benefit Payment Schedule in Tennessee
| Tennessee Unemployment Benefits – Payment Process and Timeline (2026) | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Sunday–Saturday for previous week | Certify weekly through Jobs4TN.gov or by phone |
| Processing Time | 1–2 business days | Time for TDLWD to process certification and verify eligibility |
| Payment Authorization | 1–2 business days after processing | Payment approved and sent to payment method |
| Direct Deposit | 2–3 business days | Funds available in bank account |
| Debit Card | 2–3 business days | Funds loaded to unemployment debit card |
| Total Timeline (first payment) | 2–4 weeks from filing | Typical time from initial claim to first payment |
Waiting week impact:
Tennessee requires a one-week unpaid waiting period. The first week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment, not the first week.
The waiting week must occur within the benefit year for which benefits are claimed and must be a week for which no benefits have been paid.
Payment methods:
Direct deposit: Claimants provide bank routing number and account number during initial claim. Payments typically arrive 2-3 business days after certification is processed.
Debit card: Tennessee provides a debit card option for claimants without bank accounts. The card is mailed after the claim is approved.
Source: TCA § 50-7-302(a)(5) (waiting week); Tennessee Department of Labor and Workforce Development payment information
Certification and Payment Frequency
Claimants must certify weekly to receive unemployment benefits. Certifications are filed for the previous week (Sunday through Saturday).
Weekly certification timeline:
- Certification period: Previous Sunday–Saturday
- Certification window: Available starting Sunday morning for previous week
- Deadline: Certifications must be filed each week; late certifications may result in delayed or denied benefits
Claimants who fail to certify on time may lose benefits for those weeks.
Source: TCA § 50-7-302; Tennessee Department of Labor and Workforce Development
How to File an Unemployment Claim in Tennessee
Online Filing (Primary Method)
Filing portal: Jobs4TN.gov Unemployment Claimant e-Services
URL: https://www.jobs4tn.gov
Availability: 24/7
Tennessee requires all initial unemployment claims to be filed online through the Jobs4TN.gov system launched in February 2024.
Step-by-step filing process:
- Create account – Register on Jobs4TN.gov with email address and create password. Claimants must have an Unemployment Claimant e-Services account to file.
- Verify identity – Provide Social Security number and answer identity verification questions.
- Enter personal information – Provide name, address, contact information, date of birth, and citizenship/work authorization status.
- Provide employment history – List all employers during past 18 months with:
- Employer name and address
- Employer phone number
- Employment dates (first day and last day worked)
- Reason for separation
- Gross wages earned
- Answer eligibility questions – Questions about availability for work, work search ability, and potential disqualifying issues.
- Select payment method – Choose direct deposit (requires bank information) or debit card.
- Submit claim – Review all information for accuracy and submit application.
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history for last 18 months
- Employer contact information for all employers in base period
- Bank account information for direct deposit (routing number and account number)
- Alien registration number (if not U.S. citizen)
Processing time: Claims are typically processed within 2-3 business days. Claimants receive monetary and non-monetary determinations by mail or through their online account.
Source: Tennessee Department of Labor and Workforce Development filing instructions
Official guide: https://www.tn.gov/workforce/unemployment/apply-for-benefits.html
Phone Filing
Tennessee does not accept initial unemployment claims by phone. All initial claims must be filed online through Jobs4TN.gov.
Telephone assistance line: 1-844-224-5818 (Option 1)
Hours: Monday–Friday, 8:00 AM–4:30 PM Central Time
Phone service is available for questions, assistance with filing, and help with technical issues, but representatives cannot file initial claims over the phone.
Source: Tennessee Department of Labor and Workforce Development contact information
American Job Centers
Tennessee has American Job Centers throughout the state where claimants can receive in-person assistance with filing claims using computers at the center. Staff can provide guidance but claimants still file online through Jobs4TN.gov.
Find a center: https://www.tn.gov/workforce/job-seekers/find-a-job-or-career-services/american-job-center-locations.html
Source: Tennessee Department of Labor and Workforce Development
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Current mailing address
- Phone number and email address
- Citizenship or work authorization status
Employment documentation:
- Last employer information (name, address, phone, dates of employment)
- Last day worked
- Reason for separation from employment
- Separation notice if available (layoff letter, termination notice, furlough notice)
- All employers worked for in the last 18 months with dates and addresses
Banking information (for direct deposit):
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
- Work authorization documents (non-citizens)
- DD Form 214 (copy 4) for military service
- SF-8 or SF-50 for federal employment
- Union name and local number (if union member)
Most supporting documents can be uploaded through the Jobs4TN.gov portal after filing the initial claim if requested by the department.
Source: Tennessee Department of Labor and Workforce Development filing requirements
Document checklist: https://www.tn.gov/workforce/unemployment/apply-for-benefits.html
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday through Saturday for previous week
Method: Online through Jobs4TN.gov (primary method) or phone at 1-844-224-5818
Each weekly certification requires answering questions about the previous week (Sunday through Saturday):
- Were you able to work all days of the week?
- Were you available to accept suitable work all days of the week?
- Did you actively seek work?
- Did you work or earn any money (including part-time, self-employment, or odd jobs)?
- Did you refuse any job offers?
- Did you receive any other income (vacation pay, severance, pension)?
- Were you attending school or training?
- Were you incarcerated for four or more days?
Claimants must answer all questions truthfully. False statements may result in disqualification, overpayment liability, and criminal penalties.
Late filing: Certifications must be filed each week. Late certifications may result in delayed payment or denial of benefits for those weeks. File certification within the week following the claim week.
Source: TCA § 50-7-302 (continuing claim requirements); Tennessee Department of Labor and Workforce Development certification instructions
Able and Available Requirements
To receive unemployment benefits each week, claimants must be able to work and available to accept suitable employment.
Able to work: Claimant must be physically and mentally capable of performing suitable work. Illness or disability that prevents work may disqualify a claimant.
Available for work: Claimant must be ready, willing, and able to accept suitable work if offered. Restrictions that limit availability may affect eligibility.
Claimants who are unable to work due to illness must report this on weekly certifications. Temporary inability to work may result in denial of benefits for affected weeks but does not necessarily terminate the claim.
Source: TCA § 50-7-302(a)(4)
Work Search Requirements
Required work search activities:
According to TCA § 50-7-302(a)(4), claimants must make a reasonable effort to secure work, defined as providing detailed information regarding contact with at least three employers per week OR accessing services at an American Job Center.
Qualifying work search activities:
- Submitting job application to potential employer (online or in person)
- Attending job interview
- Attending job fair or hiring event
- Participating in reemployment services at American Job Center
- Contacting employers directly about potential employment
- Registering with professional job placement services or employment agencies
Documentation required:
For each work search contact, maintain a record with:
- Employer name and address
- Contact person name (if available)
- Date of contact
- Method of contact (online application, in-person, phone)
- Position applied for or discussed
- Result or outcome
Tennessee Department of Labor and Workforce Development conducts random audits of work search activities. Claimants must provide documentation upon request. Failure to conduct or document adequate work search may result in denial of benefits.
Work search log: Claimants maintain their own records. Tennessee does not provide a mandatory form but claimants must be able to provide details upon request.
Source: TCA § 50-7-302(a)(4) (work search requirement); Tennessee Department of Labor and Workforce Development work search guidance
Work Search Exemptions
The following claimants are exempt from work search requirements:
1. Temporary layoff with definite recall date
Claimants on temporary layoff with a definite return-to-work date within a reasonable period (typically 12 weeks or less) are exempt from work search requirements. The employer must provide written confirmation of the definite recall date.
2. Union hiring hall dispatch
Members of unions that have exclusive hiring hall arrangements recognized by the Tennessee Department of Labor and Workforce Development may be exempt from active work search if regularly reporting to the hiring hall as required by union rules.
3. Approved training programs
Claimants enrolled in and attending training programs approved by the Tennessee Department of Labor and Workforce Development under Trade Adjustment Assistance or other approved training may be exempt from work search requirements during the training period.
4. Commissioner-approved exemptions
The Commissioner may waive work search requirements for claimants in specific circumstances where compliance would be oppressive or inconsistent with the purposes of the unemployment insurance program.
Each exemption requires verification and approval by Tennessee Department of Labor and Workforce Development. Claimants cannot self-exempt and must receive notification of exemption status.
Source: TCA § 50-7-302(a)(3) (commissioner waiver authority); Tennessee Department of Labor and Workforce Development guidance
Additional Ongoing Requirements
Registration for work: Claimants must register for work through Jobs4TN.gov and maintain active registration. Registration must be updated as prescribed by the Tennessee Department of Labor and Workforce Development.
Reporting changes: Claimants must immediately report:
- Return to work (full-time or part-time)
- Changes in availability for work
- Changes in address or contact information
- Receipt of other income (vacation pay, severance, pension)
- Inability to work due to illness or injury
Failure to report changes may result in overpayment of benefits and potential fraud penalties.
Source: TCA § 50-7-302; Tennessee Department of Labor and Workforce Development
What Happens After Filing a Claim
Claim processing steps:
1. Initial claim received – Tennessee Department of Labor and Workforce Development receives online application through Jobs4TN.gov
2. Employer notification – TDLWD sends separation notice to last employer requesting information about reason for separation. Employer has 5-7 business days to respond.
3. Monetary determination issued – Document mailed or posted to online account showing:
- Base period quarters and wages by employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Number of weeks of benefits available
- Benefit year beginning and ending dates
Monetary determinations are typically issued within 7-10 days of filing the claim.
4. Non-monetary determination (if needed) – If eligibility questions exist, TDLWD conducts investigation and issues determination regarding:
- Reason for separation from work
- Availability for work
- Refusal of work
- Other disqualifying issues
Processing time varies depending on complexity of issue and need for fact-finding interviews.
5. First payment – If approved with no eligibility issues, payment is issued for weeks certified after completion of the waiting week.
Monetary determination:
The monetary determination shows whether the claimant has sufficient wages to qualify for benefits and calculates the benefit amounts. The determination includes:
- Each employer worked for during the base period
- Wages earned each calendar quarter
- Total base period wages
- Weekly benefit amount
- Maximum benefit amount
- Number of weeks of benefits available
- Benefit year start and end dates
If the monetary determination shows insufficient wages, it will state the reason for ineligibility (insufficient total wages, insufficient wages outside high quarter, etc.).
Non-monetary determination:
Non-monetary determinations address eligibility issues that are not related to wage amounts. Common issues requiring non-monetary determinations include:
- Voluntary quit vs. discharge and reasons
- Misconduct allegations
- Refusal of suitable work
- Availability for work
- Ability to work
- Work search compliance
Fact-finding process:
When a non-monetary issue is identified, TDLWD may schedule a fact-finding interview:
- Claimant receives notice of scheduled interview (phone or in-person)
- Employer may also be interviewed
- Both parties provide statements and evidence
- Evidence is reviewed (separation notices, attendance records, performance documents, etc.)
- Determination is issued with findings of fact and conclusions
Typical timeline:
- Monetary determination: 7-10 days after filing
- Non-monetary determination: 2-4 weeks if fact-finding required
- First payment: 2-4 weeks after filing if no issues; longer if non-monetary determination required
Source: TCA § 50-7-304; Tennessee Department of Labor and Workforce Development claims processing information
Reasons an Unemployment Claim May Be Denied
Monetary denial:
Claims may be denied for insufficient wages. Common reasons include:
- Total base period wages less than 40 times the weekly benefit amount
- Wages outside highest quarter less than the lesser of six times the weekly benefit amount or $900
- Insufficient wage credits to establish a valid claim
- All wages earned in a single quarter only
Monetary denials based on alternative base period:
If the standard base period fails to qualify, Tennessee automatically considers the alternative base period (last four completed quarters). If both base periods fail to establish eligibility, the claim is denied.
Non-monetary denial (disqualifications):
1. Voluntary quit without good cause connected with work
Disqualification when claimant voluntarily left most recent work without good cause related to the employment. Duration: Until claimant returns to work and earns 10 times weekly benefit amount.
2. Discharge for misconduct connected with work
Disqualification when claimant was discharged for misconduct. Duration: Until claimant returns to work and earns 10 times weekly benefit amount.
3. Refusal of suitable work without good cause
Disqualification when claimant refused an offer of suitable work without valid reason. Duration: Until claimant returns to work and earns 10 times weekly benefit amount.
4. Failure to meet availability requirements
Disqualification when claimant is not able to work or available for suitable work. Duration: For weeks when unavailable; ongoing until availability restored.
5. Work search non-compliance
Denial of benefits for weeks when claimant failed to conduct adequate work search. Duration: Affected weeks only.
6. Fraud or false statements
Disqualification for 4-52 weeks when claimant made false or fraudulent representations or intentionally withheld material information.
7. Incarceration
Claimant is ineligible for benefits if incarcerated four or more days in any week for which unemployment benefits are being claimed.
8. Labor dispute
Disqualification during active participation in strike, lockout, or labor dispute.
Administrative denial:
Claims may be denied for administrative reasons:
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to agency requests for information
- Failure to register for work
Source: TCA § 50-7-301(d)(3) (monetary requirements); TCA § 50-7-303 (disqualification provisions)
How to Appeal an Unemployment Decision in Tennessee
Appeal Deadlines
Filing deadline: 15 calendar days from the mailing date of the determination
CRITICAL: Appeals must be filed within 15 calendar days of the date the determination was mailed (shown on notice), NOT the date received or the date the claimant became aware of the decision.
Calculation example: If determination mailed January 15, 2026, appeal deadline is January 30, 2026.
Postmark rule: Appeals sent by mail must be postmarked on or before the deadline. Appeals sent by fax or online submission must be received by the deadline.
Weekend and holiday rule: If the 15th day falls on a day when state offices are closed (weekend or holiday), the deadline extends to the next business day.
Late appeals: Appeals filed after the 15-day deadline may be accepted only if the claimant can show good cause for the late filing. Good cause must be demonstrated at a hearing. Examples of good cause include:
- Hospitalization or serious illness
- Death in immediate family
- Natural disaster preventing timely filing
- Failure to receive notice due to agency error
The burden is on the late appellant to prove good cause. Late filing without good cause results in dismissal of the appeal.
Source: TCA § 50-7-304(c)(2) (appeal deadlines)
Appeal Filing Process
How to file appeal:
Online: File through Jobs4TN.gov online account – fastest method and provides confirmation
Mail: Send written appeal to Appeals Tribunal at address on determination notice
Fax: Submit appeal to fax number on determination notice
In-person: Submit at Tennessee Department of Labor and Workforce Development office (address on notice)
Required information:
- Claimant name and Social Security number
- Determination being appealed (include determination number and date)
- Clear statement of disagreement with determination
- Reason for appeal (brief explanation of why determination is incorrect)
- Signature and date
- Current mailing address and phone number
Appeal statement: While no specific form is required, the appeal must clearly indicate disagreement with the determination and identify which determination is being appealed. A simple statement such as “I appeal the determination dated [date] regarding [issue]” is sufficient to preserve appeal rights.
Confirmation: Tennessee sends confirmation when an appeal is received. Claimants retain copies of all appeal materials and confirmation notices.
Source: TCA § 50-7-304; Tennessee Department of Labor and Workforce Development appeals information
Appeals page: https://www.tn.gov/workforce/unemployment/appeal-an-agency-decision.html
Hearing Process
Hearing notification:
Notice of hearing is mailed at least 10 days before the scheduled hearing date. The notice includes:
- Date, time, and method of hearing (telephone, video, or in-person)
- Names of parties to the hearing
- Issues to be decided
- Rights and responsibilities of parties
- Instructions for evidence submission
- Phone number or location for hearing
Hearing format:
Type: Most hearings are conducted by telephone; some may be video conference or in-person
Officer: Unemployment Hearing Officer (attorney employed by Tennessee Department of Labor and Workforce Development)
Duration: Typically 30-60 minutes depending on complexity
Recording: All hearings are recorded and become part of the official record for further appeals
Hearing procedures:
- Introduction – Hearing officer explains process, identifies issues to be decided, and swears in parties and witnesses
- Opening statements – Each party may provide brief opening statement explaining their position
- Testimony – Parties and witnesses testify under oath
- Claimant typically presents evidence first
- Employer presents evidence second (if employer appeals or is adverse party)
- Each party may question the other party and witnesses (cross-examination)
- Evidence review – Documents and other evidence are reviewed and discussed
- Closing statements – Each party may provide brief closing argument
- Hearing concluded – Hearing officer explains that written decision will be mailed
Evidence submission:
Deadline: At least 2 business days before hearing
Method:
- Upload through Jobs4TN.gov account
- Email to address provided in hearing notice
- Fax to number on hearing notice
- Mail to address on hearing notice (allow time for delivery)
Requirement: Parties must provide copies of evidence to opposing party
Accepted evidence: Documents, photographs, employer policies, medical records, correspondence, time records, paystubs, and other relevant materials
Representation:
Parties may be represented by an attorney or other representative of their choice. Attorney fees are the responsibility of the party represented. Free or low-cost legal assistance may be available through local bar associations or legal services organizations.
Out-of-state attorneys must comply with Tennessee Supreme Court Rule 19 regarding temporary admission to practice.
Decision:
Written decision is issued within 10-14 days after the hearing and mailed to all parties. The decision includes:
- Summary of evidence presented
- Findings of fact based on evidence
- Conclusions of law applying statutes to facts
- Decision (affirmed, reversed, or modified)
- Reasoning and explanation
- Appeal rights to next level
Source: TCA § 50-7-304(c), (d); Tennessee Department of Labor and Workforce Development hearing procedures
Hearing preparation guide: https://www.tn.gov/workforce/unemployment/appeal-an-agency-decision-redirect/preparing-for-the-hearing.html
Further Appeals
Second-level appeal (Office of Administrative Review):
Appeals of Appeals Tribunal decisions may be filed with the Office of Administrative Review (OAR):
Deadline: 15 calendar days from mailing date of Appeals Tribunal decision
Filing method:
- Mail: Office of Administrative Review, Legal Division, Tennessee Department of Labor and Workforce Development, 220 French Landing Drive, Nashville, TN 37243-1002
- Fax: (615) 741-0290
Review type: The Commissioner’s Designee (licensed Tennessee attorney) reviews the record and testimony from the Appeals Tribunal hearing. New hearings are not automatically scheduled. The OAR typically conducts a record review without additional testimony.
Briefs: Parties may submit written briefs or arguments within specified timeframes.
Decision timeline: Typically 30-45 days, but may be longer for complex cases
Decision options: Affirm, reverse, or modify the Appeals Tribunal decision
Judicial appeal:
Final decisions of the Office of Administrative Review may be appealed to Chancery Court:
Deadline: Appeals to Chancery Court must be filed within the timeframe specified in the OAR decision (typically follows Tennessee Rules of Civil Procedure)
Jurisdiction:
- Tennessee residents: Chancery Court in county where claimant resides
- Out-of-state claimants: Chancery Court in county where employer is located
Bond requirement: Appellant must give bond for costs or take oath as pauper
Representation: Legal counsel available for judicial appeals
Further appeal: Decisions of Chancery Court may be appealed to the Tennessee Court of Appeals following standard appellate procedures
Source: TCA § 50-7-304(f), (g), (i); Tennessee Department of Labor and Workforce Development
Unsuccessful appeals information: https://www.tn.gov/workforce/unemployment/appeal-an-agency-decision-redirect/unsuccessful-appeals.html
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition
Fraud occurs when:
A person knowingly makes a false statement or representation of a material fact, or knowingly fails to disclose a material fact, with intent to obtain or increase unemployment benefit payments, either for their own benefit or for the benefit of another person.
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about job separation reason
- Claiming benefits while incarcerated
- Using another person’s identity or Social Security number to file a claim
- Not reporting refusal of job offers
- Claiming benefits under false identity
- Filing claims in multiple states simultaneously for the same period
- Continuing to collect benefits after return to work
Source: TCA § 50-7-715 (benefit fraud); Tennessee Department of Labor and Workforce Development
Administrative Penalties for Fraud
Claimants found to have committed fraud must repay benefits received AND face additional penalties:
1. Repayment obligation: 100% of fraudulently obtained benefits must be repaid
2. Penalty assessment (federal requirement): 15% of overpaid benefits (mandated by 42 U.S.C. § 503(a)(11))
3. Additional state penalty:
- First instance: 15% of overpaid benefits
- Second and subsequent instances: 35% of overpaid benefits
“Instance” means all consecutive claim weeks within a benefit year when benefits were received by knowingly misrepresenting, misstating, or failing to disclose material facts.
4. Interest: Interest accrues on unpaid balance of overpayment at rate established by statute
5. Disqualification from benefits: Ineligible for benefits for not less than 4 nor more than 52 weeks, as determined by the severity of the fraud
6. Loss of future benefits: Benefits remain unavailable until all overpayment, penalties, and interest are paid in full
Example calculation:
- Fraudulent benefits received: $3,000
- Federal penalty (15%): $450
- State penalty – first instance (15%): $450
- Total owed: $3,900 plus interest
- Plus: Disqualification from future benefits for specified number of weeks
Source: TCA § 50-7-715 (penalties and repayment); TCA § 50-7-303(a)(7) (disqualification period)
Criminal Penalties for Fraud
Unemployment fraud is a criminal offense under Tennessee law:
Class D felony (first offense):
- Applies to: First violation of unemployment benefit fraud
- Maximum fine: Up to $5,000
- Imprisonment: 2-12 years
- Offense: Each false statement or failure to disclose material fact constitutes separate offense
Class E felony (second or subsequent offense):
- Applies to: Second or subsequent violation after conviction for previous violation
- Maximum fine: Up to $3,000
- Imprisonment: 1-6 years
Class E felony (prior conviction in another jurisdiction):
- Applies to: Violation where person has prior conviction for similar offense in another state or jurisdiction
Criminal prosecution is independent of administrative penalties. A person may face both administrative penalties (repayment, penalties, disqualification) AND criminal prosecution.
Source: TCA § 50-7-710 (criminal penalties); Tennessee Department of Labor and Workforce Development
Fraud reporting:
- Phone: 1-844-224-5818
- Online reporting: https://www.tn.gov/workforce/unemployment/unemployment-records-redirect/report-ui-fraud.html
Tips can be anonymous. All reports are investigated by the Benefit Payment Control Unit with investigators across the state.
Non-Fraud Overpayments
Overpayments may occur without fraudulent intent due to:
- Agency error in processing or calculation
- Delayed employer information affecting eligibility
- Determination reversed on appeal
- Claimant error made in good faith without intent to defraud
- Misunderstanding of reporting requirements
Repayment obligation:
Non-fraud overpayments must be repaid. However, penalties are not assessed and interest may not apply depending on circumstances.
Waiver of non-fraud overpayments:
Tennessee law allows waiver of repayment for non-fraud overpayments under specific conditions.
Waiver eligibility:
Upon written request submitted to the administrator within 90 days of the overpayment determination, repayment may be waived if the claimant proves to satisfaction of the administrator that:
- Not claimant’s fault: The overpayment was not the fault of the claimant, AND
- Equity and good conscience: Recovery would be contrary to equity and good conscience
The burden is on the claimant to prove both elements. The administrator reviews each waiver request individually. Approval is not automatic.
Waiver application: Written request must be submitted within 90 days of overpayment determination. Include:
- Explanation of why overpayment was not claimant’s fault
- Explanation of why repayment would create undue hardship
- Supporting documentation (financial statements, medical bills, etc.)
Source: TCA § 50-7-303(d)
Repayment options:
For non-fraud overpayments where waiver is not granted or not requested:
- Lump sum payment – Full repayment immediately
- Payment plan – Monthly installment payments (must be approved by TDLWD)
- Offset from future benefits – If claimant files new claim, benefits are reduced to repay overpayment
- Federal income tax refund intercept – Overpayments may be collected through Treasury Offset Program
- State income tax refund intercept – Not applicable (Tennessee has no state income tax on wages)
- Wage garnishment – In some cases, wages may be garnished to collect overpayment
- Civil judgment – TDLWD may obtain civil judgment and use collection methods available under Tennessee law
Interest on non-fraud overpayments may be assessed depending on circumstances and claimant cooperation with repayment.
Source: TCA § 50-7-404(b) (collection methods); TCA § 50-7-715(c) (interest)
Taxation of Unemployment Benefits in Tennessee
Federal Tax Treatment
Federal taxation:
Unemployment benefits are fully taxable as income under federal law (26 U.S.C. § 85). The Internal Revenue Service considers unemployment compensation to be taxable income that must be reported on federal tax returns.
Form 1099-G:
Tennessee Department of Labor and Workforce Development issues Form 1099-G by January 31 each year to all individuals who received unemployment benefits during the previous calendar year.
Form 1099-G shows:
- Box 1: Total unemployment compensation paid during the year
- Box 4: Federal income tax withheld (if any)
- Box 11: State identification number
Federal withholding option:
Claimants may request voluntary federal income tax withholding at the time of filing or at any time during the benefit year. Federal withholding is 10% of the weekly benefit amount.
How to request withholding:
- During initial claim filing through Jobs4TN.gov
- After claim filed, by logging into Jobs4TN.gov account and updating withholding preference
- By calling 1-844-224-5818
Withholding can be started, stopped, or changed at any time. Changes typically take effect within 1-2 weeks.
Source: 26 U.S.C. § 85; IRS Publication 525 (Taxable and Nontaxable Income)
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Tennessee taxation:
Tennessee does not impose a state income tax on wages or unemployment compensation. Unemployment benefits are not subject to Tennessee state income tax.
Hall income tax (repealed):
Tennessee previously imposed the Hall income tax on investment income (interest and dividends), but this tax was fully repealed effective January 1, 2021. Unemployment benefits were never subject to the Hall income tax.
Source: Tennessee does not have income tax on wages; Hall income tax repealed
Verified: January 27, 2026
Accessing Form 1099-G
Form 1099-G distribution methods:
Online:
- Log into Jobs4TN.gov account
- Access Form 1099-G under tax documents or forms section
- Form available by January 31
Mail:
- Mailed to address on file with Tennessee Department of Labor and Workforce Development
- Mailed by January 31
Phone:
- Call 1-844-224-5818 for assistance with accessing Form 1099-G
- May request duplicate copy if original not received
Incorrect Form 1099-G:
If Form 1099-G shows incorrect amounts, benefits not actually received, or identity theft:
Immediate actions:
- Do not file taxes using incorrect form
- Contact Tennessee Department of Labor and Workforce Development:
- Phone: 1-844-224-5818
- Request corrected Form 1099-G
- Report identity theft/fraud:
- Fraud reporting: https://www.tn.gov/workforce/unemployment/unemployment-records-redirect/report-ui-fraud.html
- File police report if identity theft suspected
- Request corrected form before filing tax return
- File identity theft report with IRS if benefits fraudulently claimed in your name
Tennessee Department of Labor and Workforce Development will investigate and issue corrected Form 1099-G if the information was reported in error.
Source: Tennessee Department of Labor and Workforce Development 1099-G information
Tax forms: Available through Jobs4TN.gov account
Special Unemployment Programs in Tennessee
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when Tennessee’s unemployment rate meets federal trigger criteria established under the Emergency Unemployment Compensation Act.
Trigger requirements:
EB activates when:
- Insured Unemployment Rate (IUR) exceeds 5% AND is at least 120% of the average of the IUR for the same period in the two preceding calendar years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% AND is at least 110% of the average of the TUR for the same period in the two preceding calendar years
Additional weeks available when triggered:
- Up to 13 additional weeks (50% of regular benefit duration), OR
- Up to 20 additional weeks (100% of regular benefit duration) if higher trigger thresholds are met
Current status:
- Status: Inactive (not triggered)
- Tennessee unemployment rate: Approximately 3.2% (January 2026)
- Last status check: January 27, 2026
EB is not currently available in Tennessee because unemployment rates do not meet trigger thresholds.
Source: Emergency Unemployment Compensation Act § 202; 20 C.F.R. § 615
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Tennessee status: https://www.tn.gov/workforce/unemployment
Short-Time Compensation / Shared Work
Program status: Tennessee does not currently operate a Short-Time Compensation (STC) or Shared Work program.
Shared Work programs allow employers to reduce employee hours instead of conducting layoffs, with affected employees receiving partial unemployment benefits to offset the wage reduction.
While federal law encourages states to implement STC programs and provides administrative funding, Tennessee has not adopted such a program as of 2026.
Source: U.S. Department of Labor state program directory
Verified: January 27, 2026
Trade Adjustment Assistance (TAA)
Program status: Active (federal program administered through Tennessee)
Trade Adjustment Assistance provides benefits and services to workers who lose jobs due to foreign trade or shifts in production outside the United States.
Available benefits:
- Extended unemployment benefits beyond regular state benefits
- Job training funding (up to 130 weeks in approved programs)
- Job search allowances (up to 90% of costs, maximum $1,250)
- Relocation allowances (up to 90% of costs, maximum $1,250)
- Health Coverage Tax Credit (HCTC) for eligible workers
- Wage subsidy for reemployed workers over age 50 earning less than previous employment
Eligibility:
Workers must:
- Be employed by company certified by U.S. Department of Labor as trade-affected
- Have job loss or reduction in hours resulting from foreign trade impact
- Apply for TAA program within specified timeframes
- Meet other program requirements
Company certification:
Employers or groups of workers may petition U.S. Department of Labor for TAA certification. The Department investigates and determines whether job losses meet TAA criteria.
Tennessee TAA services:
Tennessee Department of Labor and Workforce Development provides TAA services through American Job Centers throughout the state.
Contact: American Job Center nearest to claimant location
Find center: https://www.tn.gov/workforce/job-seekers/find-a-job-or-career-services/american-job-center-locations.html
Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.; 20 C.F.R. Part 617
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
Program status: Available during federally declared major disasters
Disaster Unemployment Assistance provides temporary benefits to individuals who become unemployed as a direct result of a presidentially declared major disaster and who are not eligible for regular state unemployment insurance.
Eligibility:
DUA may be available to:
- Individuals whose employment or self-employment was lost or interrupted as direct result of major disaster
- Individuals who cannot reach job site due to disaster
- Individuals who were scheduled to start work but job no longer exists due to disaster
- Self-employed individuals whose businesses were destroyed or substantially disrupted
- Individuals who do not qualify for regular unemployment insurance
Activation:
DUA is available only when the President declares a major disaster and approves Individual Assistance for the affected areas. Program is temporary and specific to each disaster.
Application:
When disasters are declared, Tennessee Department of Labor and Workforce Development announces DUA availability and provides application instructions through:
- TDLWD website: https://www.tn.gov/workforce
- Local American Job Centers
- Disaster recovery centers
- Media announcements
Duration: Benefits available for up to 26 weeks from the disaster declaration date
Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177; 20 C.F.R. Part 625
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Unemployment Compensation for Federal Employees (UCFE)
Program status: Active (federal program)
Federal civilian employees are covered under UCFE, not Tennessee state unemployment insurance. Benefits are administered by state unemployment agencies but funded entirely by federal agencies.
Eligibility: Former federal civilian employees who meet state eligibility requirements
Benefit amounts and duration: Determined by Tennessee unemployment law, same as regular state benefits
Application: File through Jobs4TN.gov; system routes federal claims to UCFE program
Source: 5 U.S.C. § 8501 et seq.
Information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe
Unemployment Compensation for Ex-Servicemembers (UCX)
Program status: Active (federal program)
Ex-servicemembers of the armed forces are covered under UCX, not Tennessee state unemployment insurance. Benefits are administered by state unemployment agencies but funded by the federal government.
Eligibility: Ex-servicemembers who meet state eligibility requirements
Benefit amounts and duration: Determined by Tennessee unemployment law, same as regular state benefits
Application: File through Jobs4TN.gov; provide DD Form 214 (Member 4 copy)
Source: 5 U.S.C. § 8521 et seq.
Information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx
Context: Tennessee Compared to National Benchmarks
Tennessee benefit levels in national context (2026):
- Maximum WBA: $325 (47th of 50 states; among the lowest in the nation)
- Duration: 12-20 weeks (variable system; below national standard of 26 weeks when at lowest tier)
- Unique features: Tennessee’s variable duration system ties benefit weeks to state unemployment rate, contracting to 12 weeks when unemployment is at or below 5.5% and expanding to maximum 20 weeks when unemployment exceeds 9%
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks
- States with variable duration: Arkansas (12-20 weeks), Florida (12-23 weeks), Georgia (14-20 weeks), Idaho (10-26 weeks), Iowa (16-26 weeks), Kansas (16-26 weeks), Kentucky (12-26 weeks), Michigan (14-20 weeks), Missouri (13-20 weeks), Montana (12-28 weeks), North Carolina (12-20 weeks), Oklahoma (16-26 weeks), South Carolina (12-20 weeks)
Tennessee implemented its variable duration system and increased maximum weekly benefit from $275 to $325 effective December 1, 2023.
For comprehensive state-by-state comparisons:
- U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
- Significant Provisions: https://oui.doleta.gov/unemploy/content/sigpros/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026; TCA § 50-7-301
Resources
Tennessee unemployment resources:
Tennessee Department of Labor and Workforce Development
Phone: 1-844-224-5818
Option 1: Unemployment claims assistance
Option 2: Employer accounts
Hours: Monday–Friday, 8:00 AM–4:30 PM Central Time
Website: https://www.tn.gov/workforce
Online claims portal
Jobs4TN.gov Unemployment Claimant e-Services
Website: https://www.jobs4tn.gov
Available: 24/7 for filing claims and weekly certifications
Appeals office
Appeals Tribunal, Tennessee Department of Labor and Workforce Development
Phone: Included on determination notices
Website: https://www.tn.gov/workforce/unemployment/appeal-an-agency-decision.html
Office of Administrative Review
Legal Division, Tennessee Department of Labor and Workforce Development
Address: 220 French Landing Drive, Nashville, TN 37243-1002
Fax: (615) 741-0290
Fraud reporting
Phone: 1-844-224-5818
Website: https://www.tn.gov/workforce/unemployment/unemployment-records-redirect/report-ui-fraud.html
Tips can be anonymous
American Job Centers
Locations throughout Tennessee providing employment services, job search assistance, and unemployment claim filing help
Find a center: https://www.tn.gov/workforce/job-seekers/find-a-job-or-career-services/american-job-center-locations.html
Employer services
Phone: 1-844-224-5818 (Option 2)
Website: https://www.tn.gov/workforce/employers.html
Federal resources:
U.S. Department of Labor – Unemployment Insurance
Federal UI oversight and program information
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
CareerOneStop
Job search resources, career exploration, training finder
Sponsored by U.S. Department of Labor
Website: https://www.careeronestop.org/
Phone: 1-877-348-0502
Internal Revenue Service
Tax information for unemployment benefits
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Form 1099-G information and tax guidance
Trade Adjustment Assistance
U.S. Department of Labor TAA program information
Website: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance
FEMA DUA program information
Website: https://www.fema.gov/assistance/individual/program
Source: Official government websites
Frequently Asked Questions: Tennessee Unemployment Benefits 2026
What are unemployment benefits in Tennessee?
Unemployment benefits in Tennessee provide temporary partial income replacement for eligible workers who lose employment through no fault of their own. The program is funded by employer taxes and administered by the Tennessee Department of Labor and Workforce Development. Benefits provide financial assistance while unemployed workers search for new employment.
How much can I receive in unemployment benefits in Tennessee?
Tennessee unemployment benefits range from $30 to $325 per week, depending on wages earned during the base period. The weekly benefit amount is calculated as 1/26th of the average wages paid in the two highest-earning quarters of the base period. Most claimants receive between $200 and $325 per week. Duration ranges from 12 to 20 weeks depending on the state’s unemployment rate at the time the claim is filed.
How long does it take to get unemployment benefits in Tennessee?
The first payment typically arrives 2-4 weeks after filing the initial claim, assuming no eligibility issues require investigation. This includes a mandatory one-week waiting period for which no benefits are paid. Monetary determinations are typically issued within 7-10 days of filing. If non-monetary issues require fact-finding, processing may take longer. Once approved, weekly payments arrive 2-3 business days after filing weekly certifications.
Can I work part-time and still receive unemployment in Tennessee?
Yes, claimants working part-time may receive reduced unemployment benefits. Tennessee allows earnings up to the greater of $50 or 25% of the weekly benefit amount without benefit reduction. Earnings above this threshold reduce benefits dollar-for-dollar. For example, if your weekly benefit amount is $325, you can earn up to $81.25 (25% of $325) without reduction. Earnings above $81.25 reduce your benefit amount. If you earn $325 or more in a week, you receive no benefits for that week. All earnings must be reported on weekly certifications.
What disqualifies you from unemployment in Tennessee?
Tennessee disqualifies claimants for several reasons including voluntary quit without good cause connected with work, discharge for misconduct connected with work, refusal of suitable work without good cause, failure to actively seek work, making false statements to obtain benefits, incarceration for four or more days in a week, and active participation in a labor dispute. Most disqualifications continue until the claimant returns to work and earns at least 10 times the weekly benefit amount. Some disqualifications, such as fraud, carry additional penalties including fines and potential criminal prosecution.
How do I file for unemployment in Tennessee?
File unemployment claims online at Jobs4TN.gov 24/7. Create an Unemployment Claimant e-Services account, provide personal information and Social Security number, list all employers from the past 18 months with dates and separation reasons, answer eligibility questions, and select payment method. Claims cannot be filed by phone. Tennessee Department of Labor and Workforce Development typically processes claims within 2-3 business days and issues monetary determinations within 7-10 days. Claimants must then file weekly certifications to receive benefits.
Are unemployment benefits taxable in Tennessee?
Unemployment benefits are fully taxable as income under federal law and must be reported on federal tax returns. Tennessee does not have a state income tax on wages or unemployment compensation, so benefits are not subject to Tennessee state tax. Tennessee Department of Labor and Workforce Development issues Form 1099-G by January 31 each year showing total benefits paid. Claimants may request voluntary federal income tax withholding at 10% of weekly benefits to avoid owing taxes when filing returns.
How do I appeal an unemployment denial in Tennessee?
File an appeal within 15 calendar days of the mailing date shown on the determination notice. Appeals can be filed online through Jobs4TN.gov, by mail, by fax, or in person at Tennessee Department of Labor and Workforce Development offices. Include your name, Social Security number, the determination being appealed, and reason for disagreement. The Appeals Tribunal will schedule a hearing where both parties present evidence and testimony. A written decision is issued within 10-14 days after the hearing. Further appeals to the Office of Administrative Review and Chancery Court are available if the Appeals Tribunal decision is unfavorable.
What happens if I receive unemployment benefits I was not entitled to?
Overpayments must be repaid regardless of fault. Non-fraud overpayments may be waived if you prove the overpayment was not your fault and repayment would be contrary to equity and good conscience. Fraud overpayments cannot be waived and carry penalties of 15-35% of the overpaid amount, plus interest, disqualification from future benefits, and potential criminal prosecution. Tennessee can collect overpayments through payment plans, offset from future benefits, federal tax refund intercept, wage garnishment, or civil judgment. Report fraud immediately at 1-844-224-5818.
Can I collect unemployment if I was fired from my job?
It depends on the reason for discharge. Discharge for reasons other than misconduct connected with work generally qualifies for benefits (such as lack of work, business closure, position elimination, or inability to perform job duties through no fault of your own). Discharge for misconduct connected with work disqualifies you from benefits until you return to work and earn at least 10 times your weekly benefit amount. Misconduct includes willful or deliberate violation of employer rules, disregard of employer interests, or violation of standards of behavior the employer has a right to expect. The employer has the burden to prove misconduct occurred.
Do I have to look for work while receiving unemployment benefits?
Yes, Tennessee requires claimants to make a reasonable effort to secure work, defined as contacting at least three employers per week or accessing services at an American Job Center. Work search activities must be documented with employer names, dates, contact methods, and positions applied for. Tennessee conducts random audits of work search activities. Exemptions from work search may be granted for temporary layoffs with definite recall dates, union hiring hall members, claimants in approved training programs, or other circumstances approved by the Commissioner. Failure to conduct adequate work search results in denial of benefits for affected weeks.
What is the base period for Tennessee unemployment?
The base period is the first four of the last five completed calendar quarters before filing your claim. For example, if you file a claim in January 2026, your standard base period would be October 1, 2024 through September 30, 2025 (Q4 2024, Q1 2025, Q2 2025, Q3 2025). If you do not have sufficient wages in the standard base period, Tennessee automatically considers an alternative base period consisting of the last four completed calendar quarters. You must have total base period earnings of at least 40 times your weekly benefit amount and must have earnings outside your highest quarter equal to at least the lesser of six times your weekly benefit amount or $900.