As a result, employers must file the annual Form RI-W3, “Reconciliation of Personal Income Tax Withheld by Employers”, by January 31 for the preceding calendar year. In addition, employers must file the related Form W-2 information with the Division of Taxation by January 31.
As a convenience for employers and others, the Rhode Island deadline is the same as the federal deadline and the deadline in many other states.
Employers may learn more about this topic by using the following links:
- Form 1099 filing requirements, click here.
- Form W-2 filing requirements, click here.
- Form RI-W3, “Reconciliation of Personal Income Tax Withheld”, click here.
Background
Under former federal law, employers generally sent the required information to federal government agencies on or before February 28 of each year. However, under federal legislation signed into law December 18, 2015, the filing due date was accelerated to January 31. The change in federal statute applies to returns and statements relating to calendar years beginning after the date of enactment. Thus, the federal change applies for 2016 and later years, and its impact was first seen in January 2017. Even before the federal change, a number of states required the filing of withholding information returns by January 31. Since the federal change, a number of other states, including Rhode Island, have moved -- administratively or by statute -- to conform to federal law.
