The Rhode Island Division of Taxation last year posted an emergency regulation that provides withholding-tax guidance for employers that have employees who are temporarily working remotely due to the coronavirus (COVID-19) pandemic. That regulation (280-RICR-20-55-14) had been extended to September 15, 2021.
The Division recently modified the posting to say that the regulation is now scheduled to expire at 11:59 p.m. on September 13, 2021, to coincide with the expiration of Massachusetts regulation 830 CMR 62.5A.3 (Massachusetts Source Income of Non-Residents Telecommuting due to the COVID-19 Pandemic).
