Rhode Island: 1099 State Filing Requirements
2.9k views |Last modified 9/9/2024 7:09:10 AM EST | Added by TaxBandits Team

Rhode Island requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The Rhode Island Division of Taxation requires the filing of Form 1099 by January 31 each year for payments of $100 or more under the following conditions:

• If Rhode Island tax was withheld from the payment.
• If the payment is related to income earned through obligations to states or political subdivisions outside Rhode Island.
• If the payment was made to a non-resident for services performed in Rhode Island.

Required 1099 Forms
Rhode Island  requires the filing of the following 1099 forms: 
 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
Form RI-W3 (Reconciliation of Personal Income Tax Withheld) is used annually to report the total amount of income taxes withheld from employees and contractors.

Note: TaxBandits do not support filing Reconciliation "Form RI-W3" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The deadline for filing Form 1099 and RI-W3 with the state of Rhode Island is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Rhode Island’s 1099 filing requirements, click here.