The Rhode Island Division of Taxation has updated two of its Notices, mainly to reflect the 2019 law under which pass-through entities can elect to pay an entity-level tax.
- Notice 2020-03 summarizes the State tax obligations of limited liability companies (LLCs), including single-member LLCs.
- Notice 2020-04 summarizes the State tax obligations of entities overall, including C corporations, S corporations, LLCs, and partnerships.
