Certificates of exemption

The Rhode Island Division of Taxation today announced a 60-day deadline extension for certain nonprofits. 

The new due date of August 30, 2021, applies to organizations renewing their certificates of exemption. To learn more, click here.

Latest Administrative Decision

The Rhode Island Division of Taxation has posted its latest Administrative Decision.

• Decision No. 2021-02 focuses on whether the Division correctly denied the taxpayer's historic tax credits.

E-filing schedule this weekend

The Internal Revenue Service has announced that the modernized e-file (MeF) system will be temporarily unavailable for a time this weekend due to maintenance. As a result, federal and Rhode Island e-filing will be unavailable during that period.

The MeF system will be shut down from 12:01 a.m. Eastern time through 1:00 p.m. Eastern time on Sunday, June 27. 

The IRS will not be accepting electronically filed federal tax returns during the period. Also, the joint fed-state e-file program will be unavailable during the period. Therefore, Rhode Island returns transmitted via e-file during the period will not be transmitted to the state. Tax preparers and taxpayers should plan accordingly.

• The joint fed-state e-file program is a cooperative tax-filing effort between the IRS and most states, including Rhode Island. In general, it allows for federal and state returns to be e-filed simultaneously to the IRS. Once the returns are filed, the IRS keeps the federal portion; the state portion is passed along electronically to the applicable state.

Annual mailing of sales permits

The Rhode Island Division of Taxation has begun mailing retail sales permits. The Division has also begun mailing cigarette dealer’s licenses. Sales tax coupon booklets will be mailed soon. For more information, click here.

Executive Order extended

Rhode Island Governor Daniel J. McKee has extended an Executive Order involving unemployment insurance matters (including relief for employers related to unemployment insurance tax charges). This Executive Order will remain in full force and effect until July 17, 2021, unless renewed, modified, or terminated by subsequent Executive Orders. For more information, click here.

E-filing schedule this weekend

The Internal Revenue Service has announced that the modernized e-file (MeF) system will be temporarily unavailable for a time this weekend due to maintenance. As a result, federal and Rhode Island e-filing will be unavailable during that period.

The MeF system will be shut down from 12:01 a.m. Eastern time through 1:00 p.m. Eastern time on Sunday, June 20. 

The IRS will not be accepting electronically filed federal tax returns during the period. Also, the joint fed-state e-file program will be unavailable during the period. Therefore, Rhode Island returns transmitted via e-file during the period will not be transmitted to the state. Tax preparers and taxpayers should plan accordingly.

• The joint fed-state e-file program is a cooperative tax-filing effort between the IRS and most states, including Rhode Island. In general, it allows for federal and state returns to be e-filed simultaneously to the IRS. Once the returns are filed, the IRS keeps the federal portion; the state portion is passed along electronically to the applicable state.

Further withholding tax guidance

The Rhode Island Division of Taxation last year adopted an emergency regulation that provides withholding tax guidance for employers that have employees who are temporarily working remotely due to the pandemic. That emergency regulation remains in effect. Thus, there is no change for employers or employees as a result of Massachusetts ending its state of emergency earlier today. For more information on this topic, click here.

Reminder about sales tax exemption certificates

The Rhode Island Division of Taxation today posted a reminder for charitable, educational, and religious organizations about sales tax exemption certificates. For more information, click here.

June 15 deadline is next week

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that June 15 is the deadline for the second installment of estimated tax under the Rhode Island personal income tax. June 15 is also the deadline for a number of business entities. For more information, including details about payment options, click here.

Executive Order extended

Rhode Island Governor Daniel J. McKee has extended Executive Order 20-02, which declared a state of emergency due to the dangers to health and life posed by the coronavirus (COVID-19) pandemic. 

This Executive Order will remain in full force and effect until July 9, 2021, unless renewed, modified, or terminated by subsequent Executive Orders. For more information, click here.

E-filing schedule this weekend

The Internal Revenue Service has announced that the modernized e-file (MeF) system will be temporarily unavailable for a time this weekend due to maintenance. As a result, federal and Rhode Island e-filing will be unavailable during the period.

The MeF system will be shut down from 11:00 p.m. Eastern time on Saturday, June 12, through 1:00 p.m. Eastern time on Sunday, June 13.

The IRS will not be accepting electronically filed federal tax returns during the period. Also, the joint fed-state e-file program will be unavailable during the period. Therefore, Rhode Island returns transmitted via e-file during the period will not be transmitted to the state. Tax preparers and taxpayers should plan accordingly.

• The joint fed-state e-file program is a cooperative tax-filing effort between the IRS and most states, including Rhode Island. In general, it allows for federal and state returns to be e-filed simultaneously to the IRS. Once the returns are filed, the IRS keeps the federal portion; the state portion is passed along electronically to the applicable state.

Guidance on withholding tax

The Rhode Island Division of Taxation has extended 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.

To learn more, click here.

Reminder about gas tax

The Rhode Island Division of Taxation reminds retailers, motorists, and others that the Rhode Island gasoline tax rate will remain unchanged, at 34 cents per gallon, effective July 1, 2021. For more information, click here.

Division posts reminder for farms about sales tax

The Rhode Island Division of Taxation has issued the following reminder: 

Farms that make retail sales of taxable items must collect and remit Rhode Island sales tax on those items.

For more information, click here.