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Intuit

Rhode Island Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 14 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
TX-17 (Filing) UI Quarterly Tax and Wage Report
Effective Date
Form Name
Quarterly Tax and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due on or before the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
RI-W3 (Filing) WH Reconciliation of Personal Income Taxes Withheld by Employer
Effective Date
Form Name
Reconciliation of Personal Income Taxes Withheld by Employer
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
RI-941M (Filing and Payment) WH Rhode Island Withholding Tax Return (Monthly)
Effective Date
Form Name
Rhode Island Withholding Tax Return (Monthly)
Filing Frequency
Monthly
Filing Due Dates
Due on or before the 20th of the following month on form RI-941M for non-quarter ending months (January, February, April, May, July, August, October and November)

Due the last day of the following month on form RI-941 for quarter ending months (March, June, September and December)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
RI-941Q (Filing and Payment) WH Rhode Island Withholding Tax Return (Quarterly)
Effective Date
Form Name
Rhode Island Withholding Tax Return (Quarterly)
Filing Frequency
Quarterly
Filing Due Dates
Due on or before the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
RI-941W (Electronic Only) WH Rhode Island Withholding Tax Return (Weekly)
Effective Date
Form Name
Rhode Island Withholding Tax Return (Weekly)
Filing Frequency
Weekly
Filing Due Dates
Due the Monday following the end of the weekly period. (Weekly period is Sunday to Saturday)
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Electronic Payment submission to the agency.
Payment Methods-DIY
via website

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic Payment submission to the agency.
Payment Methods
ACH Credit
or
ACH Debit
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Rhode Island Division of Taxation
Vendor Payable Name
State of Rhode Island Division of Taxation
Mailing Address
One Capitol Hill
Providence, RI 02908
Phone Numbers
General Withholding Tax Information
(401) 574-8829
Support Email
Carlita.Annicelli@tax.ri.gov
Agency Website URL
http://www.tax.state.ri.us/

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Independence Day - July 6th (observed)
Victory Day – August 10 second Monday in August
Election Day - November 3rd

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
RI Division of Taxation Taxpayer Identification No.
QuickBooks Employer Account Number Format(s)
999999999 or 99-9999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$1,000 per exemption claimed, as long as gross annual wages are $231,500.00 or less
Supplemental Rate Detail
5.99% if paid separately from regular wages

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
RI Withholding

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly RI Withholding
Effective Date
Tax Payment Name
RI Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 20th of the following month, except the last month of the quarter - then due the last day of the following month (March, June, September, December)
Threshold Requirement
Withholding amount is greater than or equal to $50, but less than $600 month
Quarterly RI Withholding
Effective Date
Tax Payment Name
RI Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the close of the quarter
Threshold Requirement
Withholding amount is less than $50 a month

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Every employer who had an average tax amount of two hundred dollars ($200) or more per month for the previous calendar year, shall file a return and remit payments by electronic funds transfer.

W-2: Employers required to file W-2s electronically with the Social Security Administration, and have 25 or more employees in the state of Rhode Island, must file electronically.
Employer Payment Requirements
Every employer who had an average tax amount of two hundred dollars ($200) or more per month for the previous calendar year, shall file a return and remit payments by electronic funds transfer

Agency contact information

Effective Date
Agency Name
Rhode Island Division of Taxation, Employer Tax Section
Vendor Payable Name
RIET
Mailing Address
One Capitol Hill
Providence, RI 02908
Phone Numbers
Tax Administration
401-574-8700 (Option 2)
Support Email
philip.dambra@tax.ri.gov
Agency Website URL
http://www.uitax.ri.gov/

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Independence Day - July 6th (observed)
Victory Day – August 10 second Monday in August
Election Day - November 3rd

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
RI Employer Tax Section Employer Acct No.
QuickBooks Employer Account Number Format(s)
9999999999 or 0009999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.69%
Maximum Rate
9.19%
New Employer Rate
1.27%

Employer Wage Base

Effective Date
Wage Base Amount
$24,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Job Development Fund
Creditable to FUTA
No
Fixed Rate
0.21%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.21%
Wage Base Amount
$24,000.00

Verification Tracking

Last Verified Date
12-06-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
RI – UI/JDF Wage Base Increase
Surcharge Abbreviation
RI – UI/JDF Wage Base Increase
Creditable to FUTA
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
12%
New Employer Rate
N/A
Wage Base Amount
$24,000.00

Verification Tracking

Last Verified Date
12-06-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
RI, UI, SDI, and Job Development Fund

Verification Tracking

Last Verified Date
07-31-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly RI, UI, SDI, and Job Development Fund
Effective Date
Tax Payment Name
RI, UI, SDI, and Job Development Fund
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers with 25 or more employees are required to file electronically.
Employer Payment Requirements
Employers with liabilities exceeding $10,000 for any calendar quarter must pay electronically.

State Disability

Agency contact information

Effective Date
Agency Name
Rhode Island Division of Taxation - Employer Tax Section
Vendor Payable Name
RIET
Mailing Address
One Capitol Hill
Providence, RI 02908
Phone Numbers
Tax Administration
401-574-8700 (Option 2)
Support Email
philip.dambra@tax.ri.gov
Agency Website URL
http://www.uitax.ri.gov/index.php

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
RI Employer Tax Section Employer Acct No.
QuickBooks Employer Account Number Format(s)
9999999999 or 0009999999

Agency Tax Rate Detail

Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A

Employer Wage Base

Wage Base Amount
N/A

Employee Rates

Effective Date
Fixed Rate
1.3%

Employee Wage Base

Effective Date
Wage Base Amount
$72,300.00

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.ri.gov/taxation/BAR/
Is there a registration fee?
No
What is the name of the form to use for registration?
Combined Online Business Registration
What is the link to the form for registration?
https://www.ri.gov/taxation/BAR/tools/register.php
Additional information about the registration for this state.
Withholding account number is the employers FEIN followed by 2 zeroes. Online registration gets the employer setup in the system and takes about 1 week.

For ACH Registration we send form and list to state after customer has received AID.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.ri.gov/taxation/BAR/
Is there a registration fee?
No
What is the name of the form to use for registration?
Combined Online Business Registration
What is the link to the form for registration?
https://www.ri.gov/taxation/BAR/tools/register.php
Additional information about the registration for this state.
Online registration should only be completed once a date of payroll and projected wages have been determined. Section c will ask for the date wages paid which must be completed to continue. Once completed properly - it will be a few days before the account number is issued. Account number will be sent to the employer address on record via US Mail.

For ACH Registration we send form and list to state after customer has received AID.

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