Withholding booklet for 2025

The Rhode Island Division of Taxation has posted the withholding booklet for 2025.

View the booklet on our website: www.tax.ri.gov.

Fee removals

The Division of Taxation reminds taxpayers that the passage of the State Fiscal Year 2025 budget has removed two fees, one for qualifying charitable organizations, and one related to estates.

Details are available in Advisory 2024-31.

Annual estate update

The Rhode Island Division of Taxation has published the Rhode Island estate tax credit amount and threshold for the estates of decedents dying on or after January 1, 2025.

Details are available in Advisory 2024-31.

Bi-annual application of consumer price index to Rhode Island Motor Fuel Tax

The Rhode Island Division of Taxation has applied a statutory formula to determine the Rhode Island Motor Fuel Tax rate that will be in effect as of July 1, 2025. The tax will increase from 37 to 38 cents per gallon, effective July 1, 2025. The Division is providing information regarding this most recent adjustment in advance of the July 1, 2025 effective date to allow stakeholders to take the necessary steps to accommodate the new rate.

Details are available in Advisory 2024-29.

Annual e-file shutdown and switchover

Each year, the Rhode Island Division of Taxation temporarily closes its Modernized e-File (MeF) system to prepare the system for the upcoming tax-filing season. Both Rhode Island and Federal Personal Income Tax Returns filed through electronic filing (e-file) software are impacted by the shutdown.

The Division's annual MeF electronic filing shutdown and switchover for Personal Income Tax 1040 returns will occur on November 30, 2024. All transmissions must be submitted before 11:59 p.m. (EST) on November 30.

Please note - if a return is filed while the shutdown is in effect, the return will not be transmitted until the system switches on in early 2025. This means that if direct debit is selected as the payment method for a return filed in this period, the payment will also not be transmitted until the shutdown ends in early 2025. If this occurs, the taxpayer will be subject to interest and penalties during the shutdown period due to late filing and payment. If you have an outstanding return, payment, or both, please file and pay before the shutdown to avoid being assessed interest and penalties for the shutdown period.

All other MeF filings will be available until 11:59 p.m. (EST) December 5, 2024. This shutdown does not impact the Division’s Taxpayer Portal.

Rhode Island will resume acceptance of MeF returns when the IRS reopens MeF for the 2025 filing season.

More information is available in Advisory 2024-28.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes other tobacco products ("OTP") tax and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2024-26.

Annual interest rates announced

The Rhode Island Division of Taxation has announced the interest rates that will apply in 2025 to overpayments (refunds) and underpayments (delinquencies). The rates are based on formulas set in statute.

• The interest rate for overpayments will be 8.00%.

• The interest rate for underpayments will remain 18.00% for Trust Fund taxes, and 12.00% for other tax types.
• For more information on Trust Fund taxes, please see the Division's 2022 interest rate FAQ document.

More information is available in Advisory 2024-27.

"Where's My Refund?" tool updated

 The Rhode Island Division of Taxation's "Where's My Refund?" tool has been updated so you can now view your refund status in real time. 

The Division of Taxation has launched an updated version of the "Where's My Refund?" tool. It now provides detailed real-time information on the approval status of a refund, additional information a taxpayer might need to provide for their refund to be processed, and information on when they can expect their refund.

To access the updated "Where's My Refund?" tool, visit the Division of Taxation's website at https://tax.ri.gov, and select "Check Your Refund" which will bring you to the "Where's My Refund?" information page. Once there, select the "Check My Refund Status" button to access the tool.

Other ways to access the tool:

• Access the tool directly from it's new web address at https://taxportal.ri.gov/rptp/portal/home/wheresmyrefund/.
• Access the "Where's My Refund?" information page at https://tax.ri.gov/online-services/wheres-my-refund
• Access the tool through the website's "Online Services" menu's "Where's My Refund" option, available in the header on every page of the Division's website. 

 Please note: if you have previously bookmarked the Division's legacy "Where's My Refund?" tool at https://www.ri.gov/taxation/refund/, please update your bookmark as the tool will no longer be accessible at that address.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes cigarette and/or other tobacco products tax assessed by the Division, and if so, what sanctions, if any, should be imposed.

Details are contained in Administrative Decision 2024-25.

Inflation adjustments posted

The Rhode Island Division of Taxation has published the standard deduction amounts, tax bracket ranges, and other key items for Rhode Island Personal Income Tax for tax years beginning on or after January 1, 2025.

The inflation-adjusted amounts apply for Tax Year 2025 and will not appear on tax returns in 2025 covering Tax Year 2024 but are useful to know for tax-planning purposes, as well as for making any needed adjustments to withholding or estimated payments.

Details are available in Advisory 2024-26.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes other tobacco products tax and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2024-24.

Extension filing due date reminder

The Rhode Island Division of Taxation reminds tax professionals and taxpayers that the due date for filing Rhode Island resident and nonresident personal income tax returns on extension is Tuesday, October 15, 2024.

More information is available in Advisory 2024-25.

Latest newsletter now available

The Division's latest newsletter is Available in the Newsletter Archive.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer breached its 2023 Stipulation with the Division, and if so, should any sanctions be imposed.

• Details are contained in Administrative Decision 2024-22.

• Whether the Taxpayer breached its 2023 Stipulation with the Division, and if so, should any sanctions be imposed.

• Details are contained in Administrative Decision 2024-23.

Guidance for Farmers

The Rhode Island Division of Taxation reminds farmers of Rhode Island’s Sales and Use Tax Exemption for farm equipment, and its requirements, and that all taxpayers that make retail sales, including farmers, must register with the Rhode Island Division of Taxation and obtain a sales permit.

More information is available in Advisory 2024-24.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer breached its Stipulation with the Division, and if so, should any sanctions be imposed.
• Details are contained in Administrative Decision 2024-20.

• Whether the Taxpayer breached its stipulations with the Division, and if so, should any sanctions be imposed.
• Details are contained in Administrative Decision 2024-21.

3rd Quarter Estimated Payments - Due September 16

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that the due date for third quarter payments of estimated tax this year is September 16, 2024. Estimated payments apply to personal income filers and many business entities.

More information is available in Advisory 2024-23.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the tax assessed by the Division for sales and use.

Details are contained in Administrative Decision 2024-19.

Annual report on tax credits, incentives

The Division of Taxation has posted on its website its latest annual tax credit and incentive report, as required by Rhode Island statute.

The latest report identifies 18 businesses that received a combined total of over $34 million in certain state tax credits and incentives for the fiscal year that ended June 30, 2024.

Historic tax credits

A separate part of the report shows, in the aggregate, certain information related to projects that have requested certification under Rhode Island’s historic preservation tax credit program of 2013.

The report shows, in the aggregate, the number of jobs created, the number of Rhode Island businesses retained for work, the total amount of qualified rehabilitation expenditures, and the cost of materials or products purchased from Rhode Island businesses. 

The full report is available on the Division's website.

Cigarette Tax & Prepaid Sales Tax increase

The Rhode Island Division of Taxation has issued a reminder and guidance regarding the upcoming cigarette tax increase.

More information is available in Advisory 2024-22.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Division properly denied the Taxpayer's sales tax refund claim.

Details are contained in Administrative Decision 2024-18.

Summary of Legislative Changes

The Rhode Island Division of Taxation has posted a plain-language summary of tax changes that were enacted in the 2024 session of the Rhode Island General Assembly. 

Many of the changes were enacted in the budget bill for the 2025 Fiscal Year. Some additional changes were enacted in stand-alone legislation. 

Details are available in the Division's Summary of Legislative Changes.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the Division's assessment for Tax Year 2020.

Details are contained in Administrative Decision 2024-17.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the Divisions assessment for Tax Year 2019.

Details are contained in Administrative Decision 2024-16.

Newsletter Published

The Rhode Island Division of Taxation's Second Quarter 2024 newsletter has been published. Find all of the Division's newsletters on the newsletter archive page of the Division's website.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer's claimed refund for calendar year 2019 should have been denied by the Division. 

Details are contained in Administrative Decision 2024-15.

Personal Income Tax Due Date Reminder

The Rhode Island Division of Taxation reminds taxpayers and tax preparers that the deadline for personal income tax returns this year is July 15, 2024. July 15 is also the filing deadline for certain business entities and others. 

More information is available in Advisory 2024-21.

Sales permits arriving soon

The Rhode Island Division of Taxation reminds retailers that they will soon receive their sales permits covering the period from July 1, 2024, to June 30, 2025. Cigarette dealer’s licenses and tax coupon booklets (if applicable) will also be arriving soon.

More information is available in Advisory 2024-20.

Estimated Payment Due Date Reminder

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that the June 17 due date for the second installment of many estimated payments has been extended for most tax types. Estimated payments apply to some personal income filers and many business entities. 

Details are contained in Advisory 2024-19.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes cigarette and/or other tobacco product ("OTP") tax, and if so, should any sanction be imposed.

Details are contained in Administrative Decision 2024-14.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Division properly denied Taxpayer's claim for refund with the statute at issue being R.I. Gen, Laws § 44-19-26.

Details are contained in Administrative Decision 2024-13.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer breached its Stipulations with the Division, and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2024-12.

Taxpayer Portal Maintenance

The Rhode Island Division of Taxation today informs taxpayers and tax professionals that the Division's Taxpayer Portal will be down for scheduled maintenance.

Scheduled maintenance will be done Friday, May 10th from 6:00pm to Monday, May 13th 8:30am. During this time the Taxpayer Portal will be unavailable.

Please plan accordingly. For questions about the Division's Taxpayer Portal, please contact the Division’s Taxpayer Portal Section at: taxportal@tax.ri.gov, or by telephone at: (401) 574- 8484, between 8:30 a.m. and 3:30 p.m. on business days.

Report on alcoholic beverages

The Rhode Island Division of Taxation today posted its annual report on the sales and taxation of alcoholic beverages.

Details are available in Publication 2024-02, "Sales and Taxation of Alcoholic Beverages."

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Division properly denied the Taxpayer's sales tax refund claim in part because portions of said claim were untimely under R.I. Gen. Laws § 4-13-26. Specifically, whether the waiver that the Taxpayer signed during the audit help open the period in which to file said refund claim. 

Details are contained in Administrative Decision 2024-11.

Latest Administrative Decisions

 In the latest Administrative Decisions, the issue addressed were:

• Whether the Taxpayer owes cigarette and other tobacco products tax and if so, should any sanctions be imposed. 
• Details are contained in Administrative Decision 2024-09.

• Whether the Taxpayer owes other tobacco products ("OTP") tax and if so, should any sanctions be imposed.

• Details are contained in Administrative Decision 2024-10.

Fraudulent calls claiming to be from RI Division of Taxation still targeting taxpayers

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the ongoing scams targeting Rhode Islanders. One such scam involves phone calls claiming to be from the Rhode Island Division of Taxation. These scams can compromise the data security, finances, and identities of victims.

Details are contained in Advisory 2024-18.

Extended due date information

The Rhode Island Division of Taxation today provides information regarding the Rhode Island and federal tax filing and payment extensions announced recently.

The IRS extension that adjusts the due date for federal filings and payments normally due on April 15, 2024 to July 15, 2024, applies only to taxpayers in Providence, Kent, and Washington counties.

The Rhode Island extension to file and pay on or before July 15, 2024 applies to all individuals and entities with Rhode Island returns and payments normally due on April 15, 2024, as detailed in Advisory 2024-16 (published and circulated 4/10/2024).

The IRS extension applies only to taxpayers in Providence, Kent, and Washington counties.

More information is available in Advisory 2024-17.

Attention

Rhode Island Division of Taxation announces today that certain state filing and payment due dates for individuals and entities affected by recent storms and flooding normally due on April 15, 2024 will be extended to July 15, 2024. 

Details are contained in Advisory 2024-16.

Please note

The Division of Taxation is evaluating the April 4, 2024 announcement from the IRS regarding federal due date extensions due to severe storms and flooding and will provide further guidance regarding Rhode Island due dates shortly.

Taxpayer Portal reminder

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that the Rhode Island Taxpayer Portal is a convenient way to file and pay their taxes electronically.

Details are contained in Advisory 2024-15.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the Division's assessment for tax year 2019. 

Details are contained in Administrative Decision 2024-08.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes use tax on a car ("Car") purchase in 2019. The issue requires a determination of whether the Taxpayer was a bona fide nonresident of Rhode Island at the time of the purchase of the Car.

Details are contained in Administrative Decision 2024-07.

Personal Income Extension Filing Due Soon

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that personal income tax extensions must be filed soon.

If a taxpayer is unable to file a return by the due date, a proper extension must be filed by that due date. Please remember that an extension is an extension of time to file. It is not an extension of time to pay.

More information is available in Advisory 2024-14. 

Retirement Income Guide

The Rhode Island Division of Taxation announces the release of its annual personal income tax guide for retirees. In past years, this guide has included information regarding modifications for income from pensions, 401(k) plans, and annuities. 

This year, the guide has been expanded to cover the updated treatment of military service pensions, as well as the Social Security Modification, and SECURE 2.0 Act 529 plan IRA rollover. This year's guide has a new name "Rhode Island Retirement Income Tax Guide," to best reflect these changes.

The guide features helpful examples, clear tables, expanded guidance, and statutory references.

Publication 2024-01, the "Rhode Island Retirement Income Tax Guide" covering Tax Year 2023, is available on the Division's website.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed is whether the Taxpayer breached its 2023 Stipulation with the Division, and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2024-06.

LLC Filing Requirement Reminder

The Rhode Island Division of Taxation reminds limited liability companies (LLCs), that under Rhode Island law, LLCs are required to file an annual return with the Rhode Island Division of Taxation and pay an annual tax or fee.

Which form to file, and which tax/fee to pay, depends upon the LLC. Find the details in Notice 2024-01.

March 15 is due date for many entities

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. This year, it will fall on Friday, March 15. 

More information is available in Advisory 2024-13. 

PTW Overview

The Rhode Island Division of Taxation continues its efforts to streamline filing requirements for both taxpayers and tax preparers. As part of this process, updates continue to be made to the filing of pass-through withholding. For tax year 2023, the Schedule PTW or the Schedule PTW-1041, as applicable, will replace the discontinued RI-1096PT as part of the phase-out of the RI-1096PT form series.

More information is available in Advisory 2024-12.

Latest Administrative Decisions

In the latest Administrative Decisions, the issue addressed were:

• Whether the Taxpayer should be granted a sales tax exemption pursuant to R.I. Gen Laws § 44-18-30B, for her in person book sales. 
• Details are contained in Administrative Decision 2024-04.

• Whether the Taxpayer's claim for a sales and use tax refund for his tax payment on a truck ("Truck") that he purchased should have been denied by the Division.

• Details are contained in Administrative Decision 2024-05.

Form 1096 Filing Guidance

The Rhode Island Division of Taxation today shares expanded guidance for larger business registrants regarding the Rhode Island Form 1065 for Tax Year 2023.

More information is available in Advisory 2024-11.

PTE Filing Guidance

The Rhode Island Division of Taxation has published guidance regarding the Rhode Island Pass-Through Entity Election Tax Return (RI-PTE).

More information is available in Advisory 2024-10.

Updated Guidance Regarding Spam Calls

The Rhode Island Division of Taxation today provides additional guidance pertaining to possible spam/scam phone calls claiming to be from the Rhode Island Division of Taxation. 

If you receive calls that are unexpected or seem suspicious, please call us at 401-574-8829, option #3, to confirm authenticity.

Please see Advisory 2024-09, for tips and guidance to help you stay safe from scammers and identity thieves.

ALERT

ALERT:

RI Taxpayers have reported receiving spam phone calls claiming to be from the RI Division of Taxation.

If you receive calls that are unexpected or seem suspicious, please call us at 401-574-8829,
option #3 to confirm authenticity.

Temporary Relief From The Gross Earnings Tax On Electricity and Gas application available

The Rhode Island Division of Taxation today informs utility companies that the gross earnings temporary relief application is now available. It can be found on the Division’s website on the dedicated Temporary Relief From The Gross Earnings Tax On Electricity and Gas page.

Details can be found in Advisory 2024-08.

Latest declaratory ruling

The Rhode Island Division of Taxation has posted its latest declaratory ruling. Ruling No. 2024-01 was issued after a taxpayer requested a ruling relating to the taxability of the charges for entertainment services provided by the company.

Contractors & Rhode Island Tax guide is now available

The Rhode Island Division of Taxation is committed to continuous improvement of the taxpayer experience. As part of this ongoing effort, the Division has created a guide for contractors and related businesses. The guide titled "Contractors & Rhode Island Tax” outlines tax responsibilities for contractors, answers common questions, and provides examples and extended guidance to help businesses comply with Rhode Island taxes.

Contractors & Rhode Island Tax A Guide for Businesses

Free tax preparation software is available for many taxpayers

The Rhode Island Division of Taxation, in partnership with the Free File Alliance, reminds taxpayers that many Rhode Islanders qualify for the Free File program. The program allows filers to use name-brand tax preparation software to prepare and file their state and federal income taxes at no cost.

More information is available in Advisory 2024-06. 

Guidance for taxpayers in Providence County affected by the storms, tornadoes, and flooding that began on September 10, 2023

The Rhode Island Division of Taxation urges taxpayers in Providence County affected by the storms, tornadoes, and flooding that began on September 10, 2023, to contact the Division if these disasters impact their ability to timely file their taxes.

More information is available in Advisory 2024-05.

Tax Preparers Targeted in New Scams

The Rhode Island Division of Taxation warns the tax preparer community of two dangerous scams targeting tax professionals.

Find details in Advisory 2024-04.

Rhode Island filing season starts January 29

The Rhode Island Division of Taxation announced today that the start of the Rhode Island tax-filing season will be January 29. For the benefit and convenience of taxpayers and tax preparers, the Rhode Island launch date will be the same as the federal launch date.

The Division's announcement about the Rhode Island filing season also includes information about business returns, the filing deadline, and withholding.

More information is available in Advisory 2024-03.

New Year Tax Changes Reminder

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the annual tax changes effective Monday, January 1, 2024.

Many of these changes apply for tax years beginning on or after January 1, 2024. Such changes generally do not affect Tax Year 2023 filings. The changes can, however, be useful for tax-planning purposes throughout calendar year 2024.

More information is available in Advisory 2024-02.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed is whether the Taxpayer owe cigarette and other tobacco products tax and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2024-03.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed is whether the Taxpayer's claim for a sales tax refund for his tax payment on a car that he purchased should have been denied by the Division.

In this matter, the Tax Administrator of the Division of Taxation has reviewed the Decision and Recommendation of the Hearing Officer in the addressed matter and modified the Decision and rejected the Recommendation, in part. 

Details are contained in Administrative Decision 2024-02.

Fourth Quarter Estimated Payments Due Jan 16

Tuesday January 16 is the deadline for making fourth quarter estimated payments of Rhode Island personal income tax. Payment must be made or postmarked by 11:59 p.m. on January 16, 2024. 

January 16 is also the deadline for fourth quarter estimated payments of income tax for calendar-year fiduciary filers (involving estates and trusts) and composite return filers. Additionally, January 16 is the reporting deadline for those subject to the bank deposits tax.

Making payments

Individuals, businesses, tax professionals, and others may use the Division of Taxation’s Taxpayer Portal to make payments online. Payments for nearly all taxes – including estimated payments of individual and business taxes – can be made via the portal: https://taxportal.ri.gov.

For information about paying by credit card or debit card: https://tax.ri.gov/online-services/make-payment-online/credit-card-payments.

If paying by check, please include a payment voucher. If you don’t have a voucher, blank forms are available online: http://www.tax.ri.gov/taxforms/.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed is whether the Taxpayer owes income tax, interest, and penalties for the tax years 2011 and 2012.

Details are contained in Administrative Decision 2024-01.

Inflation adjusted amounts published

The Rhode Island Division of Taxation has published the standard deduction amounts, tax bracket ranges, and other key items for Rhode Island Personal Income Tax for tax years beginning on or after January 1, 2024.

More information is available in Advisory 2024-01.

Latest Administrative Decision

In the latest Administrative Decision, the parties agreed that the issue is whether the Taxpayer filed a Part 1 and a Part 2 application for certification with the Rhode Island Historical Preservation & Heritage Commission within 90 days of the date of notification by the Division that tax credits were available for the project pursuant to R.I. Gen. Laws § 44-33.6-1 et seq. and 280-RICR-20-20-6, [and if not] thereby resulting in the Taxpayer's forfeiture of all rights, claims, and entitlements to the tax credits initially available to the Taxpayer's project under the Historic Preservation Tax Credits 2013 program.

Details are contained in Administrative Decision 2023-10.