Does Rhode Island require state 1099 tax filing?
Yes, Rhode Island requires all 1099 forms to be filed directly with the Rhode Island Division of Taxation, if you meet one of the following requirements:
- Rhode Island income tax was withheld from the amount paid to the recipient; or
- 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
- If the amount paid is for services performed in Rhode Island and the recipient is a nonresident of Rhode Island; or
- 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-W3, Reconciliation 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.
According to the State of Rhode Island Division of Taxation’s Withholding Tax Filing & Transmittal Requirements documentation (Rev. Sep. 2024), electronically filed 1099 forms will be accepted through their portal.
Prior to this update, 1099 forms were required to be submitted through paper filing only.
Does Rhode Island participate in Combined Federal/State Filing?
No, Rhode Island does not participate in Combined Federal/State Filing.
The state is now listed in the IRS Pub. 1220 as a participating state in the Combined Federal/State Filing Program (CF/SF). However, the RI withholding documentation specifically states that they are not participating in the CF/SF program.
Rhode Island does not participate in the combined Federal/State filing program for magnetic tape filers.
State of Rhode Island Division of Taxation’s Withholding Tax Filing & Transmittal Requirements (Page 7)
Due to this, filers must submit their filings directly through the state portal.
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 Division of Taxation
One Capitol Hill
Providence, RI 02908|
(401) 574-8829
What about other states?
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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