Do I have to file 1099s with Rhode Island?
The rules for tax year 2026
| Forms filed with the state | All 1099 series (1099-R, 1099-NEC, 1099-MISC, 1099-INT, 1099-K, 1099-DA and others) reporting Rhode Island-sourced income, whether or not Rhode Island tax was withheld. Beginning tax year 2025 the Division requires filing when reported income exceeds $100; from tax year 2026 the thresholds follow federal law (2026 H 8604 Sub A). |
| Who must file | Any issuer that withheld Rhode Island tax, paid income from services performed in Rhode Island, paid interest from non-Rhode Island state obligations, or is a qualified depository for family education accounts (R.I. Gen. Laws 44-30-58(c)). |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal ($2,000 for 2026 NEC/MISC)2026 law amends R.I. Gen. Laws 44-30-58 "to align the state and the federal threshold requirements for each type of informational return (e.g. 1099-R, 1099-INT, 1099-NEC). Previously, the state threshold for all informational returns was $100." Effective 6/23/2026 (H 8604 Sub A/S 3367 Sub A). Bill text: thresholds "consistent with the applicable thresholds for informational filings established pursuant to 26 U.S.C." RI-source 1099s are required without RI withholding: "This is true even if there is no Rhode Island Withholding tax being reported." For tax year 2025 the Division required 1099s above $100 regardless of withholding (ADV 2026-05).Source: Summary of Legislative Changes 2026 |
| State 1099-K threshold | No separate state 1099-K figure stated; 2026 law aligns each informational return type with the federal threshold.Source: Summary of Legislative Changes 2026 |
| State backup withholding | None foundNo state backup withholding rule found in the withholding filing requirements or 2026 legislative summary.Source: Withholding Tax Filing and Transmittal RequirementsFull detail: Rhode Island backup and nonresident withholding |
| Withholding on nonresident contractors | Nonresident contractors: withhold "3% of the contract price" until Certificate of No Tax Due (R.I. Gen. Laws 44-1-6; 280-RICR-20-70-54; Nonresident Contractor Deposit Form). 2026 law (H 7809/S 2815, eff. 6/19/2026) extends hold to 60 days after completion and adds a noncompliance penalty.Source: Division of Taxation: Nonresident ContractorFull detail: Rhode Island backup and nonresident withholding |
| Where to file | RI Division of Taxation Tax Portal (Informational Documents); bulk filers via Payroll Letter of Intent |
| File format for tax year 2026 | FIRE text or IRIS XMLSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | Not addressed for 1099s (RI W-3 reconciles W-2s only)Due: RI W-3: January 31Form: Withholding Tax Filing and Transmittal Requirements |
| Due dates | R.I. Gen. Laws 44-30-58(c) as amended by 2026 H 8604 Sub A (effective on passage, June 23, 2026): returns of information are due "on or before February 28 of each year". The Division's Withholding Filing Requirements document (12/30/2025) still quotes the old January 31 date, and no TY2026 edition is posted. W-2s and the RI-W3 stay due January 31.Source: 2026 H 8604 Sub A |
| Combined Federal/State (CF/SF) | "Rhode Island does not participate in the combined Federal/State filing program." Notes IRS Pub 1220 says otherwise but "it is not the case for the R.I. Division of Taxation. Files must be filed directly." Nothing on CF/SF under IRIS.Source: Withholding Tax Filing and Transmittal Requirements |
| Penalties | Not addressed for 1099 filingSource: Withholding Tax Filing and Transmittal Requirements |
Some items for Rhode Island are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Determine if a RI filing is required: RI tax withheld, services performed in RI, other-state obligation income to RI recipient, or RI family education account deposits. RI-source 1099s are required even with no RI withholding, at the federal thresholds for 2026.
- Log in to the Tax Portal (taxportal.ri.gov); if no account, contact 401-574-8484 or TaxPortal@tax.ri.gov. Bulk/payroll filers submit a Payroll Letter of Intent to Tax.VendorForms@tax.ri.gov.
- Build the file in IRS FIRE text (Pub 1220) or IRIS XML format (ADV 2026-05); .txt or .zip, 49MB maximum.
- Select Informational Documents, choose file type, and run File Validation to clear errors.
- Use File Upload, Add Files, Start Upload, then Submit by February 28 (2026 law; the Division's 12/30/2025 document still says January 31).
File specifications and filing system
- ADV 2026-05, 1099 filing updates for Tax Year 2025 (February 19, 2026)
- Withholding Tax Filing and Transmittal Requirements (Form 1099 section)
- Filing system: RI Division of Taxation Tax Portal (Informational Documents); bulk filers via Payroll Letter of Intent
State pages checked (6)
- https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf
- https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-07/2026_summary_of_legislative_changes.pdf
- https://tax.ri.gov/tax-sections/audit/non-resident-contractor
- https://tax.ri.gov/tax-sections/withholding-tax
- https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/ADV_2026_05_Advisory_1099Updates.pdf
- https://webserver.rilegislature.gov/BillText/BillText26/HouseText26/H8604A.pdf
Questions people ask about Rhode Island
Do I have to file 1099s directly with Rhode Island?
File 1099s directly with Rhode Island whether or not Rhode Island tax was withheld. Any issuer that withheld Rhode Island tax, paid income from services performed in Rhode Island, paid interest from non-Rhode Island state obligations, or is a qualified depository for family education accounts (R.I. Gen. Laws 44-30-58(c)).
Which 1099 forms does Rhode Island require?
All 1099 series (1099-R, 1099-NEC, 1099-MISC, 1099-INT, 1099-K, 1099-DA and others) reporting Rhode Island-sourced income, whether or not Rhode Island tax was withheld. Beginning tax year 2025 the Division requires filing when reported income exceeds $100; from tax year 2026 the thresholds follow federal law (2026 H 8604 Sub A).
When are 1099s due in Rhode Island?
R.I. Gen. Laws 44-30-58(c) as amended by 2026 H 8604 Sub A (effective on passage, June 23, 2026): returns of information are due "on or before February 28 of each year". The Division's Withholding Filing Requirements document (12/30/2025) still quotes the old January 31 date, and no TY2026 edition is posted. W-2s and the RI-W3 stay due January 31.
How do I file 1099s with Rhode Island?
Determine if a RI filing is required: RI tax withheld, services performed in RI, other-state obligation income to RI recipient, or RI family education account deposits. RI-source 1099s are required even with no RI withholding, at the federal thresholds for 2026. Log in to the Tax Portal (taxportal.ri.gov); if no account, contact 401-574-8484 or TaxPortal@tax.ri.gov. Bulk/payroll filers submit a Payroll Letter of Intent to Tax.VendorForms@tax.ri.gov. Build the file in IRS FIRE text (Pub 1220) or IRIS XML format (ADV 2026-05); .txt or .zip, 49MB maximum. Select Informational Documents, choose file type, and run File Validation to clear errors. Use File Upload, Add Files, Start Upload, then Submit by February 28 (2026 law; the Division's 12/30/2025 document still says January 31).
Does Rhode Island have its own 1099-K threshold?
No separate state 1099-K figure stated; 2026 law aligns each informational return type with the federal threshold.
Does Rhode Island require withholding on payments to nonresident contractors?
Nonresident contractors: withhold "3% of the contract price" until Certificate of No Tax Due (R.I. Gen. Laws 44-1-6; 280-RICR-20-70-54; Nonresident Contractor Deposit Form). 2026 law (H 7809/S 2815, eff. 6/19/2026) extends hold to 60 days after completion and adds a noncompliance penalty. See the Rhode Island backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Rhode Island adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Rhode Island who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.