Postmark Guidance

The Rhode Island Division of Taxation has published information regarding recent changes to the United States Postal Service (USPS) postmarking process to ensure Rhode Island taxpayers are aware and prepared. Recent changes to how the USPS postmarks mail means mail is no longer postmarked when it is received by the USPS. It is now postmarked when it is processed, unless the sender has asked for a manual postmark at a post office counter.

More information is available in Advisory 2026-11.

Kratom Tax

The Rhode Island Division of Taxation today reminds taxpayers and tax professionals of the upcoming April 1 effective date of the new tax on kratom and kratom products.

More information is available in Advisory 2026-10.

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.

Free File Provides Name-brand Tax Software to Many Taxpayers - Free of Charge

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 2026-24.

Filing season to open January 26, 2026

The Rhode Island Division of Taxation announces today that it will be following the IRS 2026 tax filing start date of January 26 and due date of April 15 for the filing of Rhode Island Personal Income Tax returns for Tax Year 2025.

Filing for business returns also opens on January 26 and the due date may be March 15 or April 15 depending on the tax form. Please note that because March 15, 2026 falls on a Sunday, the March due date will be March 16, 2026.

More information is available in Advisory 2026-03.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were

• Whether the Division properly assessed the taxpayer in its Notice of Assessment. 
• Details are contained in Administrative Decision 2026-01.
• Whether the taxpayer owes the 2025 tax assessment issued to the taxpayer in relation to Electronic Nicotine-Delivery System ("ENDS") products and other tobacco products ("OTP") and if so, what sanctions should be imposed. 
• Details are contained in Administrative Decision 2026-02.

2026 Tax Changes

The Rhode Island Division of Taxation has published reminders for taxpayers and tax professionals regarding the tax changes that took effect on Thursday, January 1, 2026.

More information is available in Advisory 2026-02.

2026 Real Estate Conveyance Tax Tier 2 threshold adjusted

The Rhode Island Division of Taxation has announced that the 2026 Real Estate Conveyance Tax Tier 2 threshold effective in 2026 is $824,000.

More information is available in Advisory 2026-01.

Withholding booklet & calendar posted for 2026

The Rhode Island Division of Taxation has posted the withholding booklet and calendar for 2026.

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