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.

Which forms does Rhode Island require?

This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Rhode Island requires Form RI-W3Reconciliation of Personal Income Tax Withheld, to be filed.

How must Forms 1099 be filed with Rhode Island ?

Rhode Island accepts both paper filing and e-filing.

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 are the deadlines for Rhode Island 1099 Reporting?

Traditionally, the filing deadlines for Rhode Island are as follows:

  • Form RI-W3 – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What is the responsible state agency?

Rhode Island Department of Revenue Division of Taxation
One Capitol Hill
Providence, RI 02908|
(401) 574-8829

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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