In a recent update made by the state of Rhode Island, e-filed 1099 forms will now be accepted directly through the RI Department of Taxation’s portal.
What’s New?
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.
The state is also 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)
Since the state is not participating in CF/SF, those required to file with the state must submit their filings directly through the state portal.
Rhode Island 1099 Filing Requirements
Rhode Island requires an information return (1099, W-2, etc.) to be filed if one of the following requirements are met:
- RI tax withheld from the amount paid to the recipient
- The amount paid to the RI recipient, in part or whole, was derived from income that is directly attributable to obligations of states other than RI and/or their political subdivisions
- The amount paid is for services performed in RI and the recipient is a non-resident of RI
- You are a qualified depository accepting deposits as family education accounts under R.I. Gen. Laws § 44-30-25.
Filers may choose to electronically submit their forms through RI’s portal, or through the bulk filer option (only available for registered bulk filers).
Electronic submissions must be formatted in the IRS FIRE format as specified in IRS Pub. 1220.
What are the Rhode Island Filing Deadlines?
The deadlines to file Form 1099 and Form RI-W3 with the state is January 31. If this date falls on a weekend or holiday, then the due date is typically the next business day.
The Bottom Line
Rhode Island’s move to accept e-filed 1099 forms is a significant change, and a welcome one. This update will make the filing process more efficient for businesses and tax professionals alike.
It’s important to remember that even though the state is listed as a state that participates in the Combined Federal/State Filing Program (CF/SF) in IRS Pub. 1220, they do not accept filings that are submitted through this program. All filings must be submitted directly to the state through their portal or via paper filing.
Don’t miss any important dates — make sure you’re up to speed on all applicable tax deadlines!
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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