Guidance Issued for Non-Owner Occupied Property Tax

The Rhode Island Division of Taxation has published guidance regarding Rhode Island’s Non-Owner Occupied Property Tax, which is effective July 1, 2026. The tax is imposed on residential property that is assessed at over $1 million and is not occupied by the property owner for the majority of the tax year.

The newly published guidance - easily accessible on a new dedicated webpage - is intended for taxpayers, realtors, attorneys, and tax professionals. It includes information on transfers of property ownership, eligibility for exemption, determining primary residence, and also includes helpful charts.

For further guidance, the Division will be issuing a regulation prior to the July 1, 2026 effective date for the tax.

For further information, please see:

• Advisory 2026-09
• Non-Owner Occupied Property Tax webpage
• FAQs regarding the Non-Owner Occupied Property Tax

March 15 Entity Due Date

The Rhode Island Division of Taxation reminds tax professionals, business entities, and others that the filing and payment due date for many types of entities is around the corner. Please note that because the statutory due date of March 15, 2026 falls on a Sunday, the March due date will be March 16, 2026.

More information is available in Advisory 2026-08.

Extension of Emergency Regulations

The Rhode Island Division of Taxation (the “Division”) informs taxpayers and tax professionals of the 60-day extension of the two emergency regulations that went into effect December 15, 2025. The emergency regulations are now effective through June 13, 2026.

As a reminder, Emergency Regulations 280-RICR-20-25-16 and 280-RICR-20-55-16 provide guidance to taxpayers regarding Rhode Island tax treatment of Business Corporations Tax and Personal Income Tax respectively for the 2025 Tax Year and previous tax years in light of the state’s decoupling from federal legislation H.R.1 (Public Laws No.: 119-21, H.R.1, 119th Cong. (2025), commonly known as the “One Big Beautiful Bill Act”). 

More information is available in the initial announcement of the Regulations' effective date Advisory 2025-25, published December 16, 2025.

The Hotel Industry & Rhode Island Tax - A Guide for Businesses

The Rhode Island Division of Taxation has expanded its library of Industry Guides with the release of “The Hotel Industry & Rhode Island Tax – a Guide for Businesses.” The guide is designed to help Rhode Island businesses understand Rhode Island taxes, laws, and regulations.

Find the Hotel Industry & Rhode Island Tax - Guide for Businesses on the Division's website, and details about its release in Advisory 2026-07.

Annual "Rhode Island Retirement Income Tax Guide" published

The Rhode Island Division of Taxation has published the annual Rhode Island Retirement Income Tax Guide.

The guide, updated for Tax Year 2025, includes information regarding modifications for income from pensions, 401(k) plans, and annuities, as well as the Social Security Modification and SECURE 2.0 Act 529 plan IRA rollover.

The guide features helpful examples, tables, and statutory references.

Publication 2026-01, the "Rhode Island Retirement Income Tax Guide" covering Tax Year 2025, is available on the Division's website in the Publications section.

1099 Guidance

The Rhode Island Division of Taxation has released updated guidance on requirements for the filing of 1099 informational filings, also referred to as informational documents. This guidance highlights and expands on information provided in this year's Withholding Filing Requirements, which is available on the Division’s website and covers filing requirements for withholding payments, Form RI-941 filings, as well as the filing of W-2s, W-3s, and 1099s.

More information is available in Advisory 2026-05.

RI filing requirements for LLCs - 2026 Update

The Rhode Island Division of Taxation has released the annual Filing Requirements for LLCs Notice. The document includes information on due dates, the annual charge, nonresident LLCs, and tax rates by year.

More information is available in Notice 2026-01.