States / Rhode Island

Rhode Island

Last checked Oct 22, 2026

Rhode Island practitioners use at least six state logins for tax and payroll work. Business and personal tax runs on STAARS, the Division of Taxation's Revenue Premier system from Revenue Solutions, Inc., whose 2013 contract has grown from $23.0M to $73.9M and runs to June 30, 2027; a Division request for information on integrated tax administration systems was listed in July 2026. Payroll taxes for unemployment, the Job Development Fund and temporary disability insurance go to the Department of Labor and Training on the TX-17, filed on RI.gov, and land in mainframe and AS400 systems that the state auditor says have reached end of life. Rhode Island spent about $14.5M on a multistate unemployment system it never adopted and suspended in 2018; its 2024 modernization plan is estimated at $133M and is not yet funded.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Dan McKee
    • Director of Revenue: Jane Cole (acting) Rhode Island Department of Revenue, Division of Taxation
    • Director of Labor and Training: Matthew D. Weldon Rhode Island Department of Labor and Training
    • Director of Human Services: Kimberly Merolla-Brito Rhode Island Department of Human Services, Office of Child Support Services
    • Chief Digital Officer: Brian Tardiff Division of Enterprise Technology Strategy and Services, Department of Administration
  • Secretary of State: Gregg M. Amore Rhode Island Department of State

Employer account numbers

Checked Oct 29, 2026.

Rhode Island withholding is reported to the Division of Taxation under the employer's federal EIN, not a separate state withholding number. The Department of Labor and Training (DLT) issues a 10-digit RI Employer Account Number for unemployment insurance, and the same account and the same quarterly Form TX-17 cover Employment Security (UI), the Job Development Fund (JDF) tax and Temporary Disability Insurance (TDI) withholdings. One registration, the Business Application and Registration (BAR), sets up the withholding account and the UI account (including TDI and JDF).

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Rhode Island Department of Labor and Training, Employer Tax Division

Rhode Island's Employment Security wage base is $30,800 for 2026, or $32,300 for employers at the highest tax rate, set each year at 46.5% of the average annual wage. For 2026 Schedule F applies: total rates run from 0.90% to 9.40%, made up of an Employment Security rate of 0.69% to 9.19% plus the 0.21% Job Development Assessment, and a new employer pays 1.00% plus the 0.21% assessment. Temporary Disability Insurance (1.1% of the first $100,000) is withheld from workers and reported on the same Form TX-17.

Taxable wage base

2026: $30,800
Indexed: 46.5% of the average annual wage in covered employment in the calendar year before the September 30 computation date, rounded up to the next even multiple of $200 (R.I. Gen. Laws 28-43-7(b)). Employers with reserve account percentages of negative 24.00 or less have a base $1,500 higher (28-43-7(c)); for 2026 that is $32,300, applied when the Employment Security rate is 9.19% or higher. source Public record

New employer rate

2026: 1% Not including the 0.21% Job Development Assessment (1.21% with it). The pages read show no separate construction or out-of-state rate. source Public record

Rate range

2026: 0.9% to 9.4%, Schedule F Totals including the 0.21% Job Development Assessment; the Employment Security portion is 0.69% to 9.19%. Employers at 9.19% or higher pay on the $32,300 base. DOL's Significant Provisions (January 2026 and July 2026) shows the same Employment Security range, 0.69% to 9.19%, and a 1.00% new employer rate. source Public record

Other assessments

• Job Development Fund (Job Development Assessment): 0.21% on the Employment Security wage base ($30,800, or $32,300 at an Employment Security rate of 9.19% or higher) (2026) source Public record

Voluntary contributions

Allowed, Within 30 days of the mailing of the rate notice or before 120 days after the start of the calendar year, whichever is earlier. source Public record

Filing

Form TX-17, Quarterly Tax and Wage Report (Employment Security, Job Development Fund and TDI on one report; one check payable to RIET)
Electronic filing: Employers with 25 or more employees must submit wage data electronically (Wage Record Bulk Processing); others may file the TX-17 online.
Employer Wage Tax Filing (TX-17) source Public record

FUTA credit reduction

None. None outstanding: Rhode Island is not among the states in Treasury's Title XII advance records for 2026-11-02 (California and Texas). DOL's actual credit reduction table shows Rhode Island only for 2011 to 2013 (0.3%, 0.6%, 0.9%), and Rhode Island is not on DOL's list of potential 2026 credit reduction states. source Public record

Recent and coming changes

• Form TX-17 (Rev. 1/26) gives the Employer Tax Division's web address as uitax.ri.gov; that site sat behind a Cloudflare check and could not be read, so whether it is a new employer tax portal is not confirmed. source Public record

Temporary Disability Insurance (with Temporary Caregiver Insurance) is an employee tax: 1.1% of the first $100,000 for 2026, withheld by the employer and reported on Form TX-17 under the same RI Employer Account Number. It is not UI and does not affect the employer rate.

Not confirmed: 2027 wage base, schedule and new employer rate (not found; DLT published its 2024, 2025 and 2026 rates in press releases at dlt.ri.gov/press-releases). 2025 wage base and rates: the DLT 2025 rates press release (dlt.ri.gov/press-releases/2025-tax-rates-unemployment-insurance-and-temporary-disability-insurance) is behind a Cloudflare check. Quarterly due dates for Form TX-17: the form, its online help and the Wage Record Specifications read do not state them. When rate notices are mailed and the deadline to appeal them. Whether the Job Development Assessment counts toward the FUTA credit. dlt.ri.gov HTML pages (employers, employer-tax-unit, press releases) and uitax.ri.gov return a Cloudflare "Just a moment..." challenge to curl; only PDFs under dlt.ri.gov/sites/ could be saved.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Rhode Island requires its own certificate, Form RI W-4; the federal Form W-4 can no longer be used for Rhode Island withholding. The supplemental withholding rate is 5.99%. No reciprocal agreement or nonresident day threshold appears in the Division's 2026 booklet: a Rhode Island employer withholds whenever any part of the wages is for services performed in Rhode Island.

Withholding certificate

Form RI W-4, Employee's Withholding Allowance Certificate (2026). Federal Form W-4: not accepted. Since January 1, 2020, employers must have employees complete Form RI W-4 in addition to the federal W-4, at the start of employment or to change withholding, and keep it on file; once filed, a new one is needed only to change allowances or for a new employer. EXEMPT on line 3 for an employee who had no Rhode Island liability last year and expects none this year; EXEMPT-MS for the spouse of a servicemember stationed in Rhode Island under the Military Spouses Residency Relief Act. Either must be claimed on a new RI W-4 each year. source Public record

Supplemental wages

2026: 5.99%. The supplemental withholding rate is 5.99%. Supplemental wages paid with regular wages are withheld on as one payment for the regular payroll period; if paid separately, the employer may add them to the last regular wages, figure the tax on the total and subtract the tax already withheld. source Public record

Withholding tables

2026 Rhode Island Employer's Income Tax Withholding Tables (percentage method and weekly, biweekly, semimonthly, monthly and daily tables) (2026). The copy saved is marked DRAFT 11/07/2025 (instructions updated as of 11/04/2025). The 2026 RI W-4 says the exemption amount phases out to zero for annual wages above $290,800. No 2027 booklet was found.

Reciprocity

No reciprocal agreements. The 2026 booklet describes no reciprocal agreement and requires Rhode Island employers to withhold from residents of other states for their Rhode Island work. Employers in other states may withhold Rhode Island tax from Rhode Island resident employees as a convenience to them. source Public record

Nonresidents working here

from the first day: a Rhode Island employer must withhold if the wages are subject to federal income tax withholding and any part of the wages were for services performed in Rhode Island. 2026 Rhode Island Employer's Income Tax Withholding Tables, Instructions part 3. source Public record

Deposits and returns

• weekly: $600 or more withheld in a calendar month; payment must be electronic. Due The next banking day after the end of the week (Sunday to Saturday), generally Monday, or Tuesday after a holiday
• monthly: $50 or more but less than $600 withheld in any calendar month. Due Within 20 days after the close of the month (Form WTM for non-quarter-ending months); quarter-ending months go on Form RI-941 by the last day of the following month
• quarterly: Less than $50 withheld in any calendar month. Due With Form RI-941 on or before the last day of the month after the quarter

Form RI-941, Employer's Quarterly Tax Return and Reconciliation, due the last day of the month after each quarter, even if no tax was withheld. Annual reconciliation (RI W-3) is in data/inforeturns/rhode-island.json. Weekly payers, monthly payers averaging $200 or more a month in the prior year, and any employer whose combined annual liability for all Division taxes is $5,000 or more or whose annual gross income is over $100,000 must file and pay electronically. RI Tax Portal source Public record

Annual reconciliation

RI W-3, due No later than January 31 following the end of the tax year.. With the W-2 and 1099 filing rules

A frequency can change to a less frequent basis only at the start of a calendar year. Temporary disability and caregiver insurance are administered by the Department of Labor and Training and are left out.

Not confirmed: The 2026 withholding booklet saved is marked DRAFT 11/07/2025; the Division's withholding forms page (tax.ri.gov/forms/business-tax-forms/withholding-tax-forms) returned 403 to a plain request, so whether a final version replaced it was not checked. The withholding to use when an employee gives no RI W-4 is not stated in the booklet or the 2026 RI W-4. Whether Rhode Island applies a convenience of the employer rule is not stated in the sources read. No primary source read states in so many words that Rhode Island has no reciprocal agreement.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Rhode Island gives full-year residents a credit on RI Schedule II (Form RI-1040, line 9b; Form RI-1040MU for more than one state) for net income taxes imposed by other states, including the District of Columbia, limited to the smallest of the Rhode Island tax, the tax prorated by the other state's share of income, or the tax due and paid there. A part-year resident files Form RI-1040NR with RI Schedule III, where the tax is multiplied by an allocation percentage (resident-period income plus Rhode Island source income of the nonresident period, over federal AGI), so nonresident-period income is kept out by allocation; Schedule III, Part 2 gives the credit for the resident period. Nonresidents get only the allocation, and Rhode Island is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

RI Schedule II, Credit for Income Taxes Paid to Another State (Form RI-1040MU, Credit for Income Taxes Paid to Multiple States, when more than one state). Line: Form RI-1040, line 9b (from RI Schedule II, line 29). Limit: The smallest of: line 23 (Rhode Island tax less the allowable federal credit); line 27 (that tax times income from the other state divided by modified federal AGI, not over 1.0000); or line 28 (income tax due and paid to the other state). By statute the credit may not exceed the proportion of Rhode Island tax that Rhode Island income from the other state bears to entire Rhode Island income. Covers: The aggregate of net income taxes imposed by other states (including the District of Columbia) if imposed regardless of the taxpayer's residence or domicile. Attach: A signed copy of the return filed with the other state; if included in another state's composite filing, a copy of the composite filing showing the income and tax paid on the taxpayer's behalf (a Schedule K-1 alone is not enough). Enter $0.00 on line 28 if all tax withheld or paid to the other state is refunded. Statutory dual-residence rule: if a person is a resident of both Rhode Island and another state, the Rhode Island tax on the income taxed twice is reduced by an appropriate percentage of the lower state tax if the other state allows a similar reduction. R.I. Gen. Laws Section 44-30-18. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Total Rhode Island income of a part-year resident is Rhode Island source income for the entire year plus other income received during the period of residence. On RI Schedule III, Column B is all income of the resident period, Column C all income of the nonresident period, and Column D the part of Column C from Rhode Island sources; the tax before allocation is multiplied by (Column B plus Column D) divided by federal AGI in Column A. Form RI-1040NR, RI Schedule III, Part-Year Resident Tax Calculation. Line: Schedule III, line 13 (total Rhode Island income), line 14 (allocation percentage) and line 16, carried to Form RI-1040NR, page 1, line 11. source Public record

Part-year residents: credit for the period of residence

Available. RI Schedule III, Part 2 (Credit for Income Taxes Paid to Another State and Tax Worksheet) uses income taxed by another state while a Rhode Island resident; the credit is the smallest of the allocated Rhode Island tax (line 17), that tax prorated by the resident-period income taxed elsewhere over total Rhode Island income (line 21), or the other state's tax prorated by that income over the other state's AGI (line 26). A signed copy of the other state's return is attached; Form RI-1040NR-MU is used for two or more states. Form RI-1040NR, RI Schedule III, Part 2. source Public record

Nonresidents: reverse credit

No. A nonresident is taxed on income derived from or connected with Rhode Island sources: RI Schedule II (Nonresident Tax Calculation) multiplies the tax by an allocation percentage; it contains no credit for tax paid to the home state. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Residency: a resident is a person domiciled in Rhode Island, or one domiciled elsewhere who maintains a permanent place of abode in the state and spends a total of more than 183 days of the taxable year in the state. source Public record

Recent and coming changes

• Jan 1, 2027 A High-Income Surtax on personal income over $1 million (indexed): 1% for 2027, 2% for 2028 and 3% from 2029, which raises the Rhode Island tax used in the credit limits. source Public record
• Jan 1, 2027 A pass-through entity electing to pay Rhode Island tax at the entity level at 5.99% may also elect to pay the High-Income Surtax at the entity level. source Public record

Tax year 2025 Forms RI-1040 and RI-1040NR instructions and R.I. Gen. Laws Section 44-30-18. Rhode Island has no local income tax described in these sources, so localCredit is null. Reciprocity is covered in the withholding data (none).

Not confirmed: The Division of Taxation's HTML pages (including the personal income tax forms page) returned 403 to automated reads; PDF files on the same site downloaded normally. Whether the credit covers other states' local (city) income taxes: the statute and instructions speak only of other states and the District of Columbia. Whether a credit is allowed for a foreign country's or Canadian province's tax: not addressed in the sources read. Whether another state's pass-through entity tax paid on a resident owner's share qualifies: not addressed in the sources read. Whether Rhode Island has adopted UDITPA or the Compact's apportionment article: the business corporation tax law was not read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

C corporations file Form RI-1120C by the 15th day of the fourth month after the tax year (April 15, 2026 for calendar 2025; the 15th day of the third month for a June 30 year end), with an automatic six-month extension on Form BUS-EXT. S corporations (RI-1120S) and partnerships (RI-1065) file by the 15th day of the third month (March 16, 2026), single-member LLCs by the 15th day of the fourth month. LLCs, corporations, LPs and LLPs file a $50 annual report with the Department of State between February 1 and May 1, with a $25 late penalty applied June 1; nonprofit corporations pay $20.

Corporate return

Corporate income tax. Form RI-1120C, Business Corporation Tax Return. Due: On or before the 15th day of the fourth month following the close of the taxable year, for calendar year and non-June 30 fiscal year filers; a weekend or Rhode Island legal holiday moves it to the next business day. For tax year 2025: Apr 15, 2026. Fiscal years: June 30 fiscal year end filers: on or before the 15th day of the third month following the close of the taxable year (September 15), with a seven-month extension. source Public record

Corporate extension

Automatic. 6 months (7 months for a June 30 year end). Form BUS-EXT. BUS-EXT must reasonably estimate the full tax for the year (or the $400 minimum tax, if greater), or the extension is void; any amount not paid with BUS-EXT is subject to late payment interest and penalty.

S corporations

Form RI-1120S. Due: On or before the 15th day of the third month following the close of the taxable year (September 15 for a June 30 year end); a weekend or holiday moves it to the next business day. For tax year 2025: Mar 16, 2026. Automatic six-month extension on Form BUS-EXT, with the same estimate and payment rules as the corporate return. source Public record

Partnerships

Form RI-1065 (LLC, LLP, LP, partnership, single-member LLC). Due: On or before the 15th day of the third month following the close of the taxable year; a single-member LLC filer (calendar or non-June 30 fiscal year) files by the 15th day of the fourth month. All June 30 year end filers: September 15. For tax year 2025: Mar 16, 2026. Automatic six-month extension on Form BUS-EXT, which must reasonably estimate the tax due or the $400 minimum, whichever is greater. source Public record

Individuals

Form RI-1040. For tax year 2025: Apr 15, 2026. Automatic six months on Form RI-4868 with the properly estimated tax; not needed if no payment is due and a federal extension covers the same period. source Public record

Annual report

Filed with the Rhode Island Department of State, Business Services Division through File your annual report (Department of State).

A courtesy reminder is mailed each January to the registered agent; if it comes back undeliverable, revocation proceedings start for failure to maintain a registered office. Revocation and reinstatement: https://www.sos.ri.gov/divisions/business-services/revoked-entities and R.I. Gen. Laws 7-1.2-1310 and 7-1.2-1311 (business corporations). Charities re-register separately with the Department of Business Regulation, already on the start-up page.

Rhode Island keeps the federal pattern: corporations the 15th day of the fourth month, S corporations and partnerships the 15th day of the third month, with single-member LLCs on RI-1065 a month later. The tax year 2025 instructions state no due date change for tax year 2026.

Not confirmed: The revocation statutes read cover business corporations; the LLC and partnership counterparts were not read. tax.ri.gov forms pages returned a 403 to an automated read; the instructions PDFs themselves downloaded.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Since January 1, 2023 any larger business registrant (combined annual liability for all Division taxes of $5,000 or more, or annual gross income over $100,000) must file and pay electronically, with a penalty of the lesser of 5% or $500 for paying another way. For personal income tax, late filing costs 5% a month and late payment 0.5% a month, each up to 25%. Interest for 2026 is 18% a year on trust fund taxes (taxes held in trust for the state) and 12% on other taxes; refunds earn 7.25%.

Interest on unpaid tax

Each January 1 the tax administrator sets the rate for the calendar year at the prime rate in effect on October 1 of the preceding year plus 2%. Since January 1, 2023 the rate may not exceed 21% or fall below 12% a year, except trust fund taxes (sections 44-19-35 and 44-30-76), which may not fall below 18%. Refunds earn the prime rate in effect on October 1 of the preceding year (section 44-1-7.1), paid if the refund is not made within 90 days. The 2027 rates had not been announced when checked; the 2026 rates were announced November 26, 2025. R.I. Gen. Laws section 44-1-7 (delinquencies) and 44-1-7.1 (overpayments). source Public record

When tax must be paid electronically

• All taxes: Larger business registrant: a business whose combined annual liability for all taxes administered by the Division is or exceeds $5,000, or whose annual gross income is over $100,000. Methods: Electronic funds transfer or other electronic means defined by the tax administrator. Penalty for paying another way: The lesser of 5% of the tax not paid electronically or $500, unless there was reasonable cause and not negligence or willful neglect (a separate $50 applies for not filing electronically). source Public record
• Other: any tax over $10,000: The tax administrator may require by rule payment by EFT where the tax due with a return, report or other document exceeds $10,000; personal income tax payments by individuals are excluded. Methods: Electronic funds transfer. source Public record
• Withholding: A taxpayer required to pay employment taxes to the IRS by EFT must pay Rhode Island income tax withheld by EFT. Methods: Electronic funds transfer. source Public record

Penalties

Late filing

Covers: Personal income tax. 5% of the unpaid tax for each month or part of a month the return is late. Maximum: 25%. source Public record

Late payment

Covers: Personal income tax. 0.5% of the unpaid tax for each month or part of a month it remains unpaid. Maximum: 25%. source Public record

Estimated tax, individuals

Charged as interest. 12% a year (underestimating interest). Safe harbor: Estimated payments are required if more than $250 is expected to be owed after withholding and credits. No charge if the 2025 tax minus Rhode Island withholding is $250 or less; the required annual payment is the smaller of 80% of the 2025 tax or 100% of the 2024 tax (zero if there was no 2024 federal liability and the taxpayer was a full-year resident). Farmers and fishermen use 66.67%, or owe nothing if at least two-thirds of gross income is from farming or fishing and the return is filed and paid by March 1, 2026. Form: RI-2210 (Underpayment of Estimated Tax by Individuals, Estates and Trusts) or RI-2210A. source Public record

Estimated tax, corporations

Charged as interest. 12% a year. Safe harbor: No charge if the 2025 tax minus pass-through withholding is $500 or less; the required annual payment is the smaller of 80% of the 2025 tax or the 2024 tax; annualized income installment method allowed. Form: RI-2220 (Underpayment of Estimated Tax by Corporate Filers), used for RI-1120C, RI-1120S and RI-1065. source Public record

Penalty relief

The 2026 tax amnesty (December 3, 2026 to February 15, 2027) waives all penalties and cuts interest by 25% for approved applicants. Outside amnesty, the electronic filing and payment penalties are not charged when there was reasonable cause and the failure was not due to negligence or willful neglect. The Division's general penalty waiver process was not read. source Public record

Other penalties

• Larger business registrant fails to pay electronically. The lesser of 5% of the tax or $500, unless reasonable cause. source Public record
• Larger business registrant fails to file electronically. $50, unless reasonable cause. source Public record

Recent and coming changes

• Dec 3, 2026 Tax amnesty: for delinquent Rhode Island taxes for periods ending on or before December 31, 2025 (personal income, sales and use, corporate and other Division taxes), file all delinquent returns and pay the tax plus 75% of the interest due with the amnesty application by the end of the period; penalties are waived and interest reduced by 25% (House Bill 7127 Substitute A, Article 6, R.I. Gen. Laws chapter 44-6.6) source Public record

Withholding deposit schedules (weekly payers must pay electronically) and preparer e-file mandates are in data/withholding/rhode-island.json and data/practitioner/rhode-island.json. Starting with 2023, delinquency interest on trust fund taxes and other taxes diverged (Advisory 2022-25).

Not confirmed: tax.ri.gov web pages (interest rates, tax amnesty, assessment notices) returned 403 Forbidden to a plain request; PDFs on the same host were readable. Late filing and late payment penalties for business taxes (corporate, sales, withholding) and their statutory citations were not read; R.I. Gen. Laws 44-30-85 returned 404 at the URL tried. Whether the late filing and late payment penalties stack or offset was not stated in the sources read. The Division's penalty waiver or abatement request process (form and time limit) was not found in a readable source. The rule adopted under section 44-1-31 for EFT on payments over $10,000 was not read, and whether interest compounds was not confirmed. No 2027 interest rate had been announced when checked (the 2026 advisory came out November 26, 2025).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Rhode Island announces disaster relief case by case in Division of Taxation advisories, under the Tax Administrator's general authority to grant reasonable extensions (R.I. Gen. Laws section 44-1-9). It has followed the IRS in some events (for the 2024 storms it extended personal income, C corporation, estimated, composite and several business tax filings and payments statewide, automatically) and in others it required each affected taxpayer to contact the Division for approval. A 2017 advisory said an approved extension was for filing only, with penalties but not interest waivable.

When the IRS postpones deadlines

Announces relief case by case No automatic rule. A 2017 advisory said "In general, the Division of Taxation will follow the IRS's guidance regarding postponing certain deadlines for taxpayers who reside or have a business in the disaster area" but that it "will consider such requests on a case-by-case basis." For the September 2023 storms the Division said "Rhode Island taxpayers impacted will first need to contact the Division of Taxation to be approved for a possible extension on a case-by-case basis" (ADV 2024-05), while for the December 2023 and January 2024 storms it extended listed deadlines automatically in response to the IRS (ADV 2024-16). Set by each advisory. ADV 2024-16 extended the April 15, 2024 deadlines to July 15, 2024 for all individuals and entities with Rhode Island returns and payments normally due then, statewide, although the IRS relief covered only Providence, Kent and Washington counties (ADV 2024-17). ADV 2024-05 referred to taxpayers in the FEMA 4753-DR area of Providence County. R.I. Gen. Laws section 44-1-9; Division of Taxation Advisories ADV 2017-28, ADV 2024-05, ADV 2024-16 and ADV 2024-17. source Public record

Taxes covered

Only what each advisory lists. ADV 2024-16: surplus lines (T-71A), personal income tax returns (RI-1040, RI-1040NR), extensions (RI-4868), estimated payments (RI-1040ES), property tax relief (RI-1040H), lead abatement credit (RI-6238), estate and trust returns and estimates (RI-1041, RI-1041ES), C corporations (RI-1120C, including unitary combined filers), business estimates and extensions (BUS-EST, BUS-EXT), public service corporation tax (T-72), bank excise tax (T-74), insurance gross premiums tax (T-71), single-member LLCs (RI-1065) and composite estimated tax (RI-1040C-ES), filings and payments. Not covered: ADV 2024-16: the relief "does not apply to filings or payments of any other type of Rhode Island tax, or to the filing of any other Rhode Island return." Fiscal-year filers on extension still had to be fully paid by September 15, 2024, by statute. Under the 2017 case-by-case approach, an approved extension was for filing only, not payment. source Public record

State-declared disasters

Not tied to any declaration in the advisories read. The Division has granted its own short relief on its general authority: for Hurricane Sandy in 2012 it extended filings and payments due October 31, 2012 to November 7, citing section 44-1-9, mainly the employer wage and tax report (unemployment insurance, Job Development Fund and TDI taxes), for affected taxpayers and preparers in Rhode Island, Connecticut or another directly affected state, with no action required (the IRS granted similar relief the same day). source Public record

How to get relief

When an advisory extends deadlines, the relief is automatic: "Tax preparers and taxpayers do not need to file any additional forms or contact the Division of Taxation" (ADV 2024-16). Otherwise, contact the Division for approval: individuals through the Personal Income Tax Taxpayer Assistance Section (Tax.Assist@tax.ri.gov, 401-574-8829 option 3), businesses through the Corporate Tax Section (Tax.Corporate@tax.ri.gov, 401-574-8935) (ADV 2024-05). The 2017 advisory asked for a letter to the Division headed with the disaster and tax type (for example "Hurricane: Personal Income Tax Relief") explaining the circumstances. Penalties: Under an automatic extension, "No penalties and no interest will apply to those who file and pay on or before" the new date (ADV 2024-16). Under the 2017 case-by-case approach, the Division "will consider waiving penalties, but cannot waive interest"; a taxpayer who later receives a notice with a penalty sends a letter of explanation to abate it. source Public record

Where relief is posted

Advisories, RI Division of Taxation (disaster relief is announced in advisories)

R.I. Gen. Laws section 44-1-9: "The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator." ADV 2024-17 explains that taxpayers in Newport and Bristol counties had a Rhode Island extension in 2024 but no federal one.

Not confirmed: The advisories index page (tax.ri.gov/guidance/advisories) returned 403 to a plain request; the index and any advisory after 2024 were not read. No statute was found making Rhode Island conformity to IRS disaster postponements automatic, or giving authority to postpone payment deadlines for disasters specifically. Whether the 2017 statement that interest cannot be waived still reflects Division policy was not confirmed; ADV 2024-16 waived interest for its automatic extension.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $13.9B; Individual income tax payments and SECA tax $2.8B; Business income taxes $675M; Estate and trust income tax $158M; Excise taxes $103M; Estate tax $55M; Unemployment insurance tax $37M; Gift tax $2.0M. source Public record

Filers moving in and out, 2022 to 2023

17,997 returns (27,055 people) with $1.5B of income moved in from other states; 18,126 returns (28,123 people) with $1.4B moved out, a net gain of $0.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Rhode Island Department of Labor and Training

Rhode Island's minimum wage is $16.00 an hour from January 1, 2026 and $17.00 from January 1, 2027, both fixed in statute (R.I. Gen. Laws 28-12-3, as amended in 2025). The tipped cash wage is at least $3.89 an hour. Minors aged 14 and 15 working 24 hours a week or less may be paid 75% of the minimum wage.

Rate

$16.00 from Jan 1, 2026
$17.00 from Jan 1, 2027 Section last amended by P.L. 2025, ch. 222 and ch. 223, effective June 24, 2025. source Public record

How it is set

Scheduled steps in law R.I. Gen. Laws 28-12-3; P.L. 2025, ch. 222 and ch. 223 (effective June 24, 2025) source Public record

Tipped employees

2026: cash wage $3.89 Cash wage not less than $3.89 (since January 1, 2017) under 28-12-5(c); 28-12-5(b) sets the gratuity allowance for restaurants, hotels and other industries (except taxicabs and limited public motor vehicles) as the minimum rate less $2.89, so the two subsections are read together; maximum tip credit left null.
2027: cash wage $3.89 No change to 28-12-5 found; cash wage floor stays $3.89. source Public record

Youth and training wages

Minors aged 14 and 15: not less than 75% of the minimum wage, but the full minimum for all hours in any week over 24 hours (28-12-3.1). Full-time students under 19 working for a religious, educational, librarial or community service nonprofit: not less than 90% (28-12-5(f)). source Public record

Recent and coming changes

• Jan 1, 2027 Statutory step from $16.00 to $17.00 (28-12-3(q)); the section was last amended by P.L. 2025, ch. 222 and ch. 223. source Public record

The Department of Labor and Training site (dlt.ri.gov) returned a Cloudflare challenge to a plain request, so the facts here come from the General Laws as published by the Legislature.

Not confirmed: Department of Labor and Training minimum wage page, poster and tipped guidance not read (Cloudflare challenge on dlt.ri.gov). Maximum tip credit: 28-12-5(b) and (c) read together; the Department's stated figure was not read. Local minimums: no source read on whether Rhode Island municipalities may set a higher minimum wage. Exempt salary: no state threshold above the federal level found, but the Department's guidance was not read.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Rhode Island Temporary Disability Insurance, which includes Temporary Caregiver Insurance (TCI), is run by the Department of Labor and Training (DLT) and funded only by employees: 1.1% of the first $100,000 of wages in 2026, withheld by the employer and paid with unemployment contributions on the quarterly Form TX-17. Employers pay no TDI rate. By statute the 2027 rate is computed on or before November 15, 2026, and was not yet published on any DLT page that could be read.

Rhode Island Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI)

Kind and agency

Disability. Rhode Island Department of Labor and Training (DLT); contributions through the Employer Tax Unit. R.I. Gen. Laws chapters 28-39 to 28-41 (contributions in section 28-40-1).

Contribution rate

2026: 1.1% of wages One employee rate covering TDI (own disability) and TCI (caregiving and bonding) source Public record

Wage base

2026: $100,000 Employee wages up to $100,000 in the calendar year source Public record

Who pays

Employer: None (employee tax). Employee: 100%: 1.1% of the first $100,000 in 2026. Yes. Deducted from employee wages and remitted by the employer on the TX-17. source Public record

Small employers

One or more workers. Employers of one or more workers are covered; there is no smaller-employer exemption or reduction. Individual workers may elect out on religious grounds. source Public record

Private plans

Not allowed. No private plan option: all contributions go into a pooled state fund and all benefits are paid from it (U.S. Department of Labor comparison of state laws, 2021). source Public record

Filing and payment

Quarterly Form TX-17, which carries Employment Security, Job Development Fund and TDI on one return with one payment to RIET under the RI Employer Account Number; employers with 25 or more employees must file wage data electronically. Rhode Island TX-17 online filing source Public record

Benefits

TDI up to 30 weeks; TCI up to 8 weeks. 4.62% of total high quarter wages in the base period. Maximum $1,150 a week in 2026. source Public record

Recent and coming changes

• Jan 1, 2027 The employee contribution rate for 2027 is to be computed from the fund cost rate on or before November 15, 2026 (statutory schedule). source Public record

The $1,150 maximum weekly benefit is from DLT's quick reference effective July 1, 2026 (based on the 2025 average weekly wage of $1,352.74); with five dependents the maximum is $1,552. The Legislature's online text of section 28-40-1 still gives a formula wage base (the maximum weekly benefit times 30, divided by 0.36), which does not produce the $100,000 shown on the 2026 TX-17.

Not confirmed: 2027 TDI rate and wage base: not found. DLT's HTML pages (including the press release on 2026 rates and the Employer Tax Unit pages) return a Cloudflare challenge to automated requests; only DLT PDFs could be saved. The TX-17 due date (the form's due-date line is blank on the template) is not stated on the PDFs read. The private plan finding rests on the U.S. Department of Labor's 2021 comparison; no current DLT page saying so could be read. Contribution and benefit start dates: the Department of Labor comparison says only that Rhode Island passed the first TDI law in 1942. Whether the Legislature's online text of section 28-40-1 reflects a later amendment setting the $100,000 base was not checked.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Rhode Island's Healthy and Safe Families and Workplaces Act requires employers with 18 or more employees to give 1 hour of paid sick and safe leave for every 35 hours worked, up to 40 hours a year; smaller employers may not take adverse action against an employee for using up to 40 hours of unpaid sick time, and cities and towns may not require more. The Parental and Family Medical Leave Act gives 13 weeks of unpaid job-protected leave in two years at employers with 50 or more employees, and leave paid through Temporary Caregiver Insurance (8 weeks in 2026) carries its own job restoration. Accrued vacation must be paid at separation once the employee has completed one year of service.

Paid sick leave

The law

Healthy and Safe Families and Workplaces Act source Public record

Employers covered

Employers with 18 or more employees in Rhode Island must provide paid sick and safe leave. Employers with fewer than 18 employees are exempt from the accrual rules but may not take adverse action against an employee solely for using up to 40 hours a year.

Employees not covered

Employees of the state or a municipality; nurses at health care facilities who work only when they say they are available, have no obligation to a regular schedule and are paid more than scheduled staff in the same job.

How it builds up

1 hour for every 35 hours worked; exempt employees are assumed to work 40 hours a week unless their normal week is shorter.

Yearly cap

Accrual up to 40 hours a year and use up to 40 hours in a calendar year, unless the employer sets a higher limit.

Front-loading

An employer may give all the leave expected to accrue in a year at the start of the year; an employer that gives at least 40 hours of paid sick and safe leave or PTO at the start of each benefit year need not track accrual, allow carryover or pay out. A lump-sum schedule by average weekly hours is in 28-57-14.

When use can start

Accrual starts at the start of employment; an employer may require a waiting period of up to 90 days for new hires, 180 calendar days for temporary employees and 150 calendar days for seasonal employees.

Carryover

Unused leave carries over to the next calendar year (use still capped at 40 hours), or the employer may pay out unused leave at year end and give the full required amount at the start of the next year.

Allowed uses

The employee's or a family member's mental or physical illness, injury, health condition, diagnosis, care or preventive care; closure of the workplace, school or place of care by a public official during a public health emergency, or exposure to a communicable disease; time off when the employee or a family member is a victim of domestic violence, sexual assault or stalking. Family members: child, parent, spouse, mother-in-law, father-in-law, grandparents, grandchildren, domestic partner, sibling, care recipient or household member.

Notice and documentation

Advance notice when foreseeable; for unforeseeable use, the employer may require notice only under a written policy given to the employee. For more than 3 consecutive work days, the employer may require reasonable documentation if it told the employee in writing in advance; also for use within 2 weeks before the final scheduled day of work. The employer may set a minimum increment of up to 4 hours a day.

At the end of employment

Not required at separation. If the employee is rehired by the same employer within 135 days, unused accrued leave is reinstated.

PTO policies

Yes: an employer with a PTO or paid sick and safe leave policy that makes at least 40 hours a calendar year available (or unlimited PTO) is exempt from the accrual, carryover and calculation rules, and an employer giving 40 or more hours of PTO usable as sick and safe leave need not give more to an employee who used it for other purposes, if the policy says so.

Employer duties

Enforcement and notice requirements follow chapter 12 of title 28 (the minimum wage law). Employers that require notice of unforeseeable use must give employees a written policy.

Enforcement

Department of Labor and Training under chapter 12 of title 28; civil penalty of at least $100 for a first violation and the chapter 12 penalties for later ones; an aggrieved employee or former employee gets the protections and relief of chapters 12 and 14.

Citation

R.I. Gen. Laws 28-57-1 to 28-57-15, P.L. 2017, ch. 347 and ch. 357, in effect since Jul 1, 2018

Local laws: No municipality may establish, mandate or otherwise require an employer to provide benefits beyond those required by the act, including paid sick and safe leave, or apply sick and safe leave policies to exempt employees. (R.I. Gen. Laws 28-57-8) source Public record

Family and medical leave

The law

Rhode Island Parental and Family Medical Leave Act; job restoration for Temporary Caregiver Insurance leave, R.I. Gen. Laws 28-48-1 to 28-48-12; R.I. Gen. Laws 28-41-35 source Public record

Employers covered

Private employers with 50 or more employees (cities and towns with 30 or more; the state). Temporary Caregiver Insurance job restoration applies to any employee taking leave covered by that program.

Who is eligible

Full-time employees working an average of 30 or more hours a week who have been employed by the same employer for 12 consecutive months.

How long

13 consecutive workweeks of parental or family leave in any 2 calendar years. Temporary Caregiver Insurance pays up to 8 weeks in a benefit year from January 1, 2026 (7 weeks in 2025).

Reasons

Birth of a child; placement of a child 16 or younger for adoption; serious illness of the employee, a parent, spouse, child, mother-in-law or father-in-law. Thirty days' notice; the employer may ask for a physician's certification. The employee is restored to the same or an equivalent position and health benefits continue (the employee prepays the premium, refunded within 10 days of return). Civil penalty up to $1,000 per violation.

Paid?

Unpaid under the Parental and Family Medical Leave Act; wage replacement for bonding, family care and (from 2026) bone marrow or organ donation comes from Rhode Island Temporary Disability Insurance and Temporary Caregiver Insurance (TCI), which is already on this site.

Wage replacement: Rhode Island Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI). Contribution rates and benefits

Vacation and PTO at the end of employment

Must be paid out When an employee who has completed at least one year of service separates, any vacation pay accrued or awarded by collective bargaining, written or verbal company policy or other agreement becomes wages, payable in full or prorated on the next regular payday. Before one year of service the statute does not require payout. On a business closing, merger, sale or move out of state, vacation and holiday pay is due within 24 hours for employees with a year of service. (R.I. Gen. Laws 28-14-4) source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2026 Temporary Caregiver Insurance rises to a maximum of 8 weeks in a benefit year, adds care for a sibling, and covers bone marrow and living organ donors (P.L. 2025, ch. 235, 237, 380 and 386). in effect source Public record
• Jan 1, 2025 Temporary Caregiver Insurance maximum raised to 7 weeks in a benefit year (P.L. 2024, ch. 332 and 333). in effect source Public record
• Jan 1, 2024 Juneteenth National Freedom Day added to the holidays on which work must be paid at 1.5 times the normal rate (P.L. 2023, ch. 81 and 82). in effect source Public record

What was checked: Checked the General Laws on webserver.rilegislature.gov: chapter 28-57 (sections 3 to 6, 8, 10, 12, 14), chapter 28-48 (sections 1 to 3, 8, 12), 28-14-4, 28-41-35 (the version effective January 1, 2026), 28-6.13-3, chapters 30-11 and 30-33, 9-9-28 and chapter 25-3. For each section read, the Legislature's site was checked for a newer version file; only 28-41-35 and 25-3-1 had one. Jury duty: 9-9-28 only bars loss of position or benefits for jury service and says the employer need not pay, so it is not listed as a leave law. Domestic violence victims: safe time is part of paid sick and safe leave; 12-28-10 only bars discrimination for seeking a protective order. The Disaster Service Volunteer Leave Act (28-49) covers state employees only. No voting, bereavement or general crime victim leave statute for private employers was found.

Not confirmed: The Department of Labor and Training's paid sick and safe leave pages, FAQ and poster were not read: dlt.ri.gov HTML pages return a Cloudflare challenge (for example https://dlt.ri.gov/employers/workplace-regulation-and-safety/paid-sick-leave returned 403). Posting and recordkeeping duties under chapter 28-12 were not traced. 2025 and 2026 bills raising the paid sick and safe leave cap to 160 hours (for example 2025 S 0346, 2025 H 5465, 2026 H 8126) were seen in the government index as introduced; whether any passed a chamber was not checked. 2025 S 0974 (TCI up to 12 weeks by 2028) appeared in the index; the statute in force reads 8 weeks from 2026, and whether a later act changed it was not checked. Whether a returning employee's sick leave balance rules or posting duties appear in DLT rules (260-RICR) was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Rhode Island's sales tax is 7% statewide, with no general local sales tax; a 1% local meals and beverage tax and a local hotel tax (2% from January 1, 2026) are collected by the Division of Taxation for cities and towns. A remote seller or marketplace facilitator must register and collect if, in the preceding calendar year, it had $100,000 or more in gross revenue from sales into Rhode Island or 200 or more separate transactions.

State rate

7%, since Jul 1, 1990 R.I. Gen. Laws § 44-18-18 source Public record

Local taxes

Yes, collected by the state. No local tax is added to the 7% rate on general sales. A 1% local meals and beverage tax applies to meals and beverages from eating and drinking establishments, paid to the tax administrator and distributed to the city or town where the meals are delivered (R.I. Gen. Laws § 44-18-18.1). The local hotel tax on hotel and short-term lodging rentals rose from 1% to 2% on January 1, 2026 (§ 44-18-36.1). source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross revenue from sales of tangible personal property, prewritten software, vendor-hosted software, specified digital products and taxable services delivered into Rhode Island ($100,000 or more), or 200 or more separate transactions; either test sales; The immediately preceding calendar year; since Jul 1, 2019. The test is applied by calendar year: a seller over the threshold in one calendar year registers and collects from January 1 of the next year. The statute starts the requirement ninety days after March 29, 2019 (June 27, 2019); the Division's advisory (ADV 2019-11) gives July 1, 2019. Before then a 2017 law let non-collecting retailers over the same thresholds give customer use tax notices instead of collecting. source Public record

Marketplace facilitators

Must collect (Same test as remote sellers: $100,000 or more of gross revenue from sales into Rhode Island, or 200 or more separate transactions, in the preceding calendar year. The facilitator collects on all sales made through the marketplace.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Permit to make sales at retail, No fee Register A permit is needed for each place of business and is renewed every year for July 1 to June 30 (the Division's 2026 taxpayer profiles show the renewal filed by February 1). Remote sellers may register online with the Division, on the Business Application and Registration (BAR) form, or through the Streamlined Sales Tax Registration System. source Public record

Filing

• monthly: Default for every retailer
• quarterly: By written permission of the Tax Administrator, on application, if sales and use tax liability averaged less than $200 a month for the six months before applying; may be revoked if quarterly liability later exceeds $600

Due: Monthly returns (RI-STR) by the 20th of the month after the month reported; approved quarterly returns by the last day of July, October, January and April. The local meals and beverage return (MTM) is due the 20th of each month.
RI Tax Portal source Public record

Certificates

Resale: A resale certificate in the form the tax administrator requires relieves the seller of the burden of proving a sale was for resale (R.I. Gen. Laws § 44-18-25). source Public record

Recent and coming changes

• Oct 1, 2025 Short-term parking services become taxable at the 7% sales tax rate (FY2026 budget, adding parking services to R.I. Gen. Laws § 44-18-7.3). source Public record
• Jan 1, 2026 Local hotel tax on hotels and short-term lodging rentals rises from 1% to 2% (R.I. Gen. Laws § 44-18-36.1). source Public record
• Jan 1, 2026 New 5% whole home short-term rental tax on rentals of an entire dwelling for 30 or fewer days, in addition to the 7% sales tax and the 2% local hotel tax. source Public record
• Dec 3, 2026 State tax amnesty, covering sales and use tax among other taxes: for periods ending on or before December 31, 2025, penalties abated and interest reduced by 25% on application during the 75-day window from December 3, 2026 through February 15, 2027 (FY2027 budget, H 7127 Sub A). source Public record

The Division of Taxation's web pages (tax.ri.gov) returned a Cloudflare check to automated reads, so this record rests on the statutes, the Division's regulation on returns, and Division PDFs that could be downloaded.

Not confirmed: tax.ri.gov web pages (sales and use tax, remote sellers) were blocked by a Cloudflare check; the Division's current remote seller page could not be read to confirm the 200-transaction test is still in force (the statute as published shows it, with amendments through 2019). The Streamlined (ST-SST) and MTC certificate rules, the Division's resale certificate form name, and any exemption certificate list were not read. Whether sales tax returns must be filed electronically, and whether any vendor discount exists, were not found. No Division rate lookup was read; the state has one rate plus the local meals and hotel taxes. The Division's 2026 summary of legislative changes (FY2027 budget) lists no sales tax rate or remote seller threshold change among its topics; the tax amnesty it describes includes sales and use tax. The full summary was not read section by section.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Rhode Island has no state law that bars, caps or sets conditions on a business adding a credit card surcharge. Bills to ban surcharges have been filed (2014 H 7007, backed by the Attorney General, and 2026 H 7409), but none was found enacted. Card network rules and federal law still apply.

The rule

No state law on card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found. For sales tax, cash discounts allowed by the seller and taken by the buyer are excluded from the sales price (R.I. Gen. Laws 44-18-12(b)). (R.I. Gen. Laws 44-18-12(b)) source Public record

Sales tax on the surcharge

Not stated No Division of Taxation guidance on card surcharges was found. The sales price is the total consideration without any deduction for any other expense of the seller, and excludes cash discounts that a third party does not reimburse (R.I. Gen. Laws 44-18-12), but the definition does not name card fees. source Public record

What was checked: Read the General Laws section indexes for Title 6 chapters 6-13 (Unfair Sales Practices), 6-13.1 (Deceptive Trade Practices), 6-26.1 (Credit Card Lending) and 6-27 (Truth in Lending and Retail Selling), and the Title 6 chapter list; none has a surcharge section. 2026 H 7409 (introduced January 30, 2026, referred to House Corporations) would add 6-13.1-31, Credit card surcharge prohibited; it was not found to have passed either chamber. A state press release, AG Kilmartin Urges Passage of Credit Card Surcharge Prohibition Legislation, backed 2014 H 7007, which was not enacted (no such section is in the General Laws). R.I. Gen. Laws 6-13.1-30 requires retail stores to accept cash but does not address surcharges. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: The legislature's bill status for 2026 H 7409 and H 7022 (a surcharge notice bill) was not read on a primary page; a tracker reports both held for further study. Division of Taxation guidance on card fees and sales tax was not found.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity election to pay state income tax at the entity level (Pass-through Entity Election Tax)

A pass-through entity (S corporation, partnership, LLC or other entity not taxed as a corporation) can elect each year to pay Rhode Island tax at the entity level at 5.99%; since tax year 2024 it elects by completing RI Schedule PTE, attaching it to Form RI-1120S or RI-1065, and paying the tax, and those returns are due the 15th day of the third month after year end. Owners claim their share of the tax on RI Schedule W, like withholding, and add the same amount to income on Schedule M. From tax year 2025 the credit passed to owners is 90% of the tax the entity paid.

Law

R.I. Gen. Laws 44-11-2.3. P.L. 2019, ch. 88, art. 5, sec. 8 (2019); amended by P.L. 2024, ch. 117, art. 6, sec. 11. First tax year 2019. source Public record

Who can elect

A corporation treated as an S corporation, or a general partnership, limited partnership, limited liability partnership, trust, limited liability company or unincorporated sole proprietorship that is not taxed as a corporation for federal purposes. The statute defines an owner as an individual who is an S corporation shareholder, a partner, an LLC member, a trust beneficiary or a sole proprietor; RI Schedule PTE computes the tax on the share of income generated by individual members. No other owner limits are stated. source Public record

Election

An annual election made by filing the prescribed form and paying the tax. For tax years beginning on or after January 1, 2024, the entity completes RI Schedule PTE and attaches it to Form RI-1120S or RI-1065 (Form RI-PTE was used before then). Larger business registrants must file and pay electronically. The entity. Deadline: Made with the return: Forms RI-1065 and RI-1120S are due the 15th day of the third month after the close of the taxable year (September 15 for June 30 fiscal years). The sources read do not say whether the election can be made on an extended return. Made each year. source Public record

Rate

2026: 5.99% Same as 2025.
2025: 5.99% Net income apportioned to Rhode Island (net ordinary income, net rental real estate and other rental income, guaranteed payments and other business income, less specially allocated depreciation and section 179 deductions; not specially allocated investment income), multiplied by the percentage of economic benefit received by individual members. source Public record

Return

RI Schedule PTE, attached to Form RI-1120S or RI-1065 (the schedule also refers to Form RI-1041 for trusts). Due The 15th day of the third month after the close of the taxable year for Forms RI-1065 and RI-1120S (March 15 for calendar year filers; September 15 for June 30 fiscal years). Automatic six-month extension for Forms RI-1120S and RI-1065 on Form BUS-EXT, which must reasonably estimate the full tax due; tax not paid with the extension is subject to late payment interest and penalty. source Public record

Owner credit

Each owner includes its pro rata share of the tax on RI Schedule W, along with any Rhode Island withholding, and reports the same amount as an addition (increasing) modification on Schedule M, line 2h. For tax years beginning on or after January 1, 2025, the credit is 90% of the tax paid by the entity, passed through pro rata. An electing entity does not have to withhold for nonresident owners under 44-11-2.2. Credit for other states' PTET: Yes. A similar entity-level tax imposed by another state on the owners' income is treated as allowed for the credit for taxes paid to another jurisdiction under 44-30-18. The Division's list of qualifying states, if any, was not read. source Public record

Recent and coming changes

• Jan 1, 2024 Form RI-PTE replaced by RI Schedule PTE attached to the entity's return, for tax years beginning on or after January 1, 2024. source Public record
• Jan 1, 2025 Owner credit cut to 90% of the tax paid by the entity, for tax years beginning on or after January 1, 2025 (P.L. 2024, ch. 117, art. 6, sec. 11). source Public record

The Division of Taxation's web pages (tax.ri.gov) returned 403 or a bot check to automated reads, so the Division's PTE page and FAQs on entity-level tax were not read; its posted PDFs could be read. The posted 2024 RI Schedule PTE is marked as a draft dated 10/02/2024.

Not confirmed: Estimated payments: whether an electing entity must pay estimated tax, and on what dates and form. The 2025 general instructions give estimated tax rules for corporations; whether they apply to the pass-through entity tax was not confirmed. Whether the election can be revoked, and whether it can be made on a timely extended return. Whether the owner credit is refundable (it is claimed on Schedule W with withholding, which suggests it is, but no source says so). Tiered entities: no rule found. The 2025 RI Schedule PTE and its instructions, and the Division's FAQs on entity-level tax for pass-through entities, were not read (tax.ri.gov web pages blocked). No change after Public Law 119-21 (2025) was found; the 90% credit was enacted in 2024, before that law.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: business corporation tax

Rhode Island starts from federal adjusted gross income and federal taxable income and otherwise follows the Code as amended, but has refused federal bonus depreciation since 2002. The FY 2026 budget (2025 H 5076 Sub A) added back every income, deduction or allowance created by the One Big Beautiful Bill Act for the 2025 tax year, and the FY 2027 budget (2026 H 7127 Sub A, Article 6) made three decouplings permanent: section 174A research expensing from 2026, and the section 163(j) EBITDA add-back and the section 1202 exclusion from 2027. The Division says the tips, overtime and car loan deductions are below the line and are not allowed.

Follows the Code

Rolling: follows the Code as it changes. R.I. Gen. Laws 44-30-12 (personal income tax, federal adjusted gross income with modifications); 44-11-11 (business corporation tax, federal taxable income with modifications)
For tax year 2025 only, a one-year freeze: R.I. Gen. Laws 44-11-11(a)(1)(viii) and the matching 44-30-12 modification add back any income, deduction or allowance that would be subject to federal tax but for the One Big Beautiful Bill Act, for the taxable year beginning on or before January 1, 2025. From 2026, Rhode Island again follows the federal changes except the listed decouplings. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. FY 2026 budget, 2025 House Bill 5076 Substitute A, as amended (2025 freeze); FY 2027 budget, 2026 House Bill 7127 Substitute A, as amended, Article 6 sections 2 and 5 (permanent decouplings), effective on passage, June 12, 2026. Years: 2025: all federal law changes decoupled. 2026: section 174A decoupled. 2027 onward: section 174A, the section 163(j) depreciation add-back and section 1202 decoupled.
The Division's Advisory 2025-20 (October 2, 2025) gives the 2025 filing rules and the RI Schedule HR1-Individual and HR1-Entity addback schedules. The FY 2026 budget required a Department of Revenue report on the federal changes by October 31, 2025; the FY 2027 budget acted on it. The House Fiscal Office describes the 163(j) and 1202 changes as effective from tax year 2027. source Public record

Provision by provision

Other differences

• Section 1202 small business stock: the exclusion is added back for tax years beginning on or after January 1, 2027 (and for 2025 under the freeze). source Public record
• Also not allowed for 2025: the deduction for qualified sound recording equipment and the changes to qualified opportunity zone designations. source Public record
• SALT cap increase: Rhode Island keeps its pass-through entity tax; electing owners must still make the RI-1040 addback. source Public record

Guidance from the state

• Oct 2, 2025 ADV 2025-20, Rhode Island Decouples from Recently Enacted Federal Legislation-H.R. 1
• Sep 12, 2025 ADV 2025-18, Rhode Island Decouples from Recently Enacted Federal Legislation-H.R. 1 (domestic research and experimental expenditures)
• Jul 22, 2026 Summary of Legislative Changes, 2026 session: Permanent H.R. 1 Decoupling
• Oct 30, 2025 Department of Revenue, Analysis of H.R. 1 Tax Provisions (edited January 16, 2026)

Recent and coming changes

• Jan 1, 2027 Section 163(j) depreciation add-back and section 1202 exclusion decoupled for tax years beginning on or after January 1, 2027. source Public record

The enacted bill text read is the House Fiscal Office's posting of 2026 H 7127 Substitute A as amended; the online R.I. Gen. Laws 44-11-11 still shows the 2025 text without the 2026 additions.

Not confirmed: Advisory 2025-20 shows its 2025 addback list as an image; whether section 168(n) is on it was not read. That the Division's 'increase in cap for depreciation of business assets' means the section 179 limit is an inference from the wording; the Schedule HR1 lines were not read. tax.ri.gov's H.R. 1 web page returned 403; the decoupling regulation 280-RICR-20-55-17 (proposed February 2026) was not read. The Department of Revenue analysis was read from a PDF saved in a browser. Advisory 2025-18 (September 12, 2025) was saved but its 2022 to 2024 rules were not read in detail.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Disclosure, not in postings

Rhode Island does not require pay in job postings. Since January 1, 2023, an employer must give an applicant the wage range for the position on request, and should give it before discussing compensation; employees must get their position's wage range at hire, when they move into a new position, and on request. The Department of Labor and Training enforces, with civil penalties of up to $1,000 for a first violation and up to $5,000 for repeat violations, and applicants and employees may also sue.

Salary history ban: Yes (R.I. Gen. Laws 28-6-22(a)). An employer may not seek an applicant's wage history or rely on it in deciding whether to consider the applicant or in setting pay; after an initial offer with compensation, it may rely on wage history the applicant volunteers to support a higher wage. source Public record

What was checked: Checked: R.I. Gen. Laws chapter 28-6 (Wage Discrimination Based on Sex), sections 28-6-17, 28-6-19, 28-6-21, 28-6-22 and 28-6-23 on the General Assembly's statutes site. Section 28-6-22's history lists only P.L. 2021, ch. 168 and 169; no posting requirement appears in the chapter. The Department of Labor and Training's website returned 403 to automated reads.

Not confirmed: Department of Labor and Training guidance on the wage range (dlt.ri.gov returned 403). Whether any 2026 session bill requiring pay in postings passed either chamber; the General Assembly's bill status and public law lists were not reachable by direct URL. A law firm alert pointed to 2023 posting bills (H 5708, S 0473) that did not pass. Local ordinances were not surveyed.

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For tax professionals

Checked Nov 3, 2026. Rhode Island Division of Taxation (Department of Revenue)

Rhode Island's power of attorney is Form RI-2848, which an attorney, CPA, licensed public accountant or enrolled agent signs as representative (other representatives need witnesses or a notary); no Division statement on the federal Form 2848 was found. No paid preparer registration program was found. Paid preparers who filed more than 100 Rhode Island returns in the prior calendar year must e-file all eligible returns; the statute lets the Tax Administrator allow paper when a client specifically asks, and a preparer can request a one year hardship waiver.

Power of attorney

Form RI-2848, Power of Attorney (revised 02/2021; version with built-in electronic signature). Attorneys-in-fact named by the taxpayer; the representative declaration is completed by an attorney, CPA, licensed public accountant or enrolled agent, and a grant to anyone else must be witnessed by two disinterested witnesses or notarized. Representation at preliminary reviews and administrative hearings is limited to an attorney, a person authorized to practice accountancy, or a partner or corporate officer of the taxpayer. The tax types and years or periods listed (date of death for estate tax). Unless struck off, the representative may receive confidential information, receive (not endorse) refund checks, sign waivers and consents extending the assessment period, execute closing agreements, and represent at preliminary reviews and hearings; notices go to the representative while the power is in effect. Mail to RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806, fax, or email to the Division employee handling the matter; electronic signatures are accepted (Advisory 2021-36). No renewal stated. A new RI-2848 revokes all earlier powers of attorney and tax information authorizations on file for the same matters and periods, except those listed. form source Public record

Federal Form 2848

Not stated No Division statement on federal Form 2848 was found in the PDFs that could be read; the Division's HTML pages are behind a Cloudflare check.

Information only

No separate tax information authorization form was found, though Form RI-2848 refers to tax information authorizations on file. On the return: "May the Division of Taxation contact your preparer?" Yes box below the paid preparer block on Form RI-1040. source Public record

Preparer registration

No program found

Preparer ID on returns

No state preparer number found; the paid preparer signs the RI-1040 and the preparer block asks for the PTIN. PTIN: accepted. source Public record

E-file mandate for preparers

A paid preparer who filed more than 100 Rhode Island tax returns in the previous calendar year, counting all offices of the preparer together. All eligible Rhode Island tax returns listed in Publication RI-1345, including personal and corporate income tax and other return types, and extensions. Client opt-out: No form found. R.I. Gen. Laws 44-1-31.1(c) lets the Tax Administrator allow the preparer to bypass the requirement where a client specifically requests a paper return; separately, a preparer can ask the Tax Administrator in writing for a one year undue hardship waiver. Penalty: After a hearing to show cause, the Tax Administrator may bar the preparer from preparing and filing Rhode Island returns. source Public record

Transcripts and account records

Form RI-4506 sent to the Division with payment; the copies are mailed to the taxpayer's current address. Form RI-4506, Request for Copy of Tax Return(s). Who can ask: The taxpayer (applicant signature); the Division does not mail copies to third parties. Copies of corporate income, personal income or estate tax returns and all attachments for the years listed, or a transcript of account. Fee: $1.00 a page, minimum $3.00 per return, paid with the request; transcript of account no charge. request source Public record

Online access for professionals

RI Tax Portal (Taxpayer Portal). An authorized preparer can view a client's payment history from all sources, see payment details and export data, and accounting firms authorized on a client's account can upload the client's W-2, W-3 and 1099 files; bulk filers upload for many clients. The preparer creates a username and password, the Division mails a PIN to link the account, and the taxpayer must authorize the preparer before access to the taxpayer's account is granted. source Public record

Practitioner line

No practitioner line found. Taxpayer Portal team 401-574-8484, Taxportal@tax.ri.gov; personal income tax 401-574-8829 option 3. source Public record

tax.ri.gov HTML pages returned a Cloudflare challenge and were not read; the Division's PDFs (forms, advisories, seminar slides, newsletter) and the Secretary of State's regulation page were. The RI-4506 read is the 2017 version on the Division's site. No paid preparer registration program was found; registration is set to false on that basis.

Not confirmed: Whether the Division accepts federal Form 2848 (tax.ri.gov pages blocked by Cloudflare) A primary source stating that Rhode Island has no paid preparer registration rule (registration false rests on absence) Processing time for RI-2848, and whether it can be uploaded in the Tax Portal Whether a representative can pull returns or a transcript in the Tax Portal, and RI-4506 turnaround Penalty for omitting a PTIN; whether a separate tax information authorization form exists Current Tax Portal steps for a preparer to request client access (the source read is a 2021 newsletter)

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Federal tax data sharing

12 IRS data-sharing agreements with agencies in Rhode Island, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Rhode Island Department of Labor and Training source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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