Rhode Island State 1099 Tax Filing

Does Rhode Island require state 1099 tax filing?

Yes, Rhode Island requires all 1099 forms to be filed with the Rhode Island Department of Revenue Division of Taxation, if you meet one of the following requirements:

  1. Rhode Island income tax was withheld from the amount paid to the recipient; or
  2. If the amount paid to the Rhode Island recipient, in whole or in part, was derived from income tax that is directly attributable to obligations of states other than Rhode Island and/or their political subdivisions; or
  3. If the amount paid is for services performed in Rhode Island and the recipient is a nonresident of Rhode Island; or
  4. If you are a qualified depository accepting deposits as family education accounts under Section 44-30-25 of the Rhode Island General Laws.

Does Rhode Island participate in Combined Federal/State Filing?

No, Rhode Island does not participate in Combined Federal/State Filing. Rhode Island requires that any 1099 filing must be made on paper. Contact the Rhode Island Department of Revenue Division of Taxation for further information regarding filing guidelines.

What is the responsible state agency?

One Capitol Hill
Providence, RI 02908
(401) 574-8829
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