Hibou Odoo Suite Enterprise: State of Rhode Island: Filing State Income Taxes, W-2s, and 1099s


Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Rhode Island. 

State Income Tax Withholding 

Rhode Island does not require employers to obtain a separate certificate showing the number of dependents or other personal exemptions claimed by an employee. In computing both the Federal withholding and the Rhode Island withholding for employees, the employer may rely on federal withholding exemption certificates (Federal Form W-4).

Employees electing additional federal withholding may elect additional Rhode Island withholding. Employees electing additional Rhode Island withholding should do so on Form RI W-4. The employer is required to keep this form on file and it should be completed by the employee at the beginning of their employment, or any time they would like to adjust the current amount of Rhode Island taxes being withheld from their pay.  

    State Income Tax Withholding Reporting and Deposits

    Employers must report and remit to the Division of Taxation the Rhode Island income taxes they have withheld on the following basis: 

    FrequencyAmount withheld for the monthDue
    Daily$24,000 or moreDue the next banking day after the date the payroll is paid. (see below for more details link)
    Quarter-Monthly$600 to $23,999Within three banking days after the last day of the quarter. (see below for more details link which describes what is meant by "quarter-monthly")
    Monthly$50 to $599Within 20 days after the close of the month (see below for more details link)
    Quarterly$0 to $49.99On or before the last day of the month following the close of the quarterly.  (see below for more details link)

    Employers may file the forms either online or with paper forms.

    For more details of the frequencies and due dates above, see the Rhode Island Employer's Income Tax Withholding Tables (see section 6, pages 4 and 5).

    W-2 and 1099 Forms

    Send with Form RI-W3 (Employer's Reconciliation Return) copies (copy 1) of all W-2 or 1099 wage and tax statements for the tax year.

    The number of wage and tax statements reported on reconciliation Form RI-W3 should include statements reflecting no withholding, as well as those disclosing taxes withheld. 

    Employers/payers who are not required to withhold tax from any employee/payee according to tax tables must file Forms W-2 or 1099 with Form RI-W3.

    You should still file Form RI-W3 even if you did not issue any W-2s or 1099s with Rhode Island withholding tax. 

    Form RI-W3 must be filed on paper and sent to:

    Rhode Island Division of Taxation
    One Capitol Hill
    Providence, RI 02908

    Every employer that is required to file annual W-2 information to the Social Security Administration electronically and having a minimum of 25 employees in the State of Rhode Island is required to file W-2 informational returns electronically with the state. For more information, see the W-2 Electronic Filing Requirements.

    For further information, see the 2019 Rhode Island Employer's Income Tax Withholding Tables.