The rules
| 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. |
| 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)). |
| Due date | January 31 (W-2, RI-W3 and 1099s). |
| How | RI Division of Taxation Tax Portal (taxportal.ri.gov) ‘File Informational Documents’, tax-professional filing, bulk filers via Payroll Letter of Intent, or a secure email link for issuers without withholding. Pub 1220 FIRE .txt (1099-DA in IRIS XML), max 49 MB. RI-W3 reconciliation accompanies W-2s. W-2 e-file mandatory at 25+ employees. |
| State 1099-K threshold | None found on the state site; federal threshold applies. |
| Nonresident withholding | Buyers withhold 6% (individuals, estates, trusts, partnerships) or 7% (corporations) of the payment or gain on sales of Rhode Island real estate by nonresidents (RI 71.3 forms); pass-through entities withhold on nonresident members. No general nonresident contractor withholding. |
- Division states in its filing-requirements document that Rhode Island does not participate in the Combined Federal/State Filing Program despite IRS Pub 1220 listing it; file directly.
- Advisory ADV 2026-05 (February 2026) confirms the expanded no-withholding filing requirement and the electronic methods; the requirement is new as of tax year 2025 filings.
Questions people ask about Rhode Island
Do I have to file 1099s directly with Rhode Island?
Yes, when Rhode Island tax was withheld on the payment. Even without withholding, Rhode Island requires a direct filing in some cases. 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.
When are 1099s due in Rhode Island?
January 31 (W-2, RI-W3 and 1099s).
How do I file 1099s with Rhode Island?
RI Division of Taxation Tax Portal (taxportal.ri.gov) ‘File Informational Documents’, tax-professional filing, bulk filers via Payroll Letter of Intent, or a secure email link for issuers without withholding. Pub 1220 FIRE .txt (1099-DA in IRIS XML), max 49 MB. RI-W3 reconciliation accompanies W-2s. W-2 e-file mandatory at 25+ employees.
Does Rhode Island have its own 1099-K threshold?
None found on the state site; federal threshold applies.
Does Rhode Island require withholding on payments to nonresident contractors?
Buyers withhold 6% (individuals, estates, trusts, partnerships) or 7% (corporations) of the payment or gain on sales of Rhode Island real estate by nonresidents (RI 71.3 forms); pass-through entities withhold on nonresident members. No general nonresident contractor withholding.
Verified September 24, 2026 against https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requiremen…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.