The Rhode
Island Division of Taxation reminds taxpayers and tax professionals
that September 15 is the deadline for filing and payment of the third quarter installment
of estimated taxes under the Rhode Island personal income tax.
Pass-through withholding filers should note that form 1096PT-ES is no longer in use. Starting with Tax Year 2023, pass-through withholding must be reported on a schedule that will be part of Forms RI-1041, RI-1065 and RI-1120S. This means that estimated payments for pass-through withholding for periods beginning with tax year 2023 should be made on either Form RI-1041ES (for Fiduciary filers) or BUS-EST (for corporate filers).
Details are available in Advisory 2023-14.
