Rhode Island: 1099 State Filing Requirements

The Rhode Island Department of Revenue mandates filing 1099 forms under the following conditions: 

Rhode Island State ID Format:
 

• 9 digits, starting with 2 digits followed by a hyphen and 7 digits (e.g., 99-9999999).

• 9 digits (e.g., 999999999)

Note: The state also accepts your federal EIN as a state ID
 

Required Forms
 

Rhode Island also 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

Filing Criteria and Requirements

1: If Rhode Island state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form RI-W3

  • TaxBandits doesn't support filing Form RI-W3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 02, 2026

2: If no Rhode Island state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026
   

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

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