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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.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date 11-30-2010 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 11-30-2010 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	view
Effective Date 01-01-2011 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 01-01-2011 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	view
Effective Date 12-01-2011 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 12-01-2011 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)	view
Effective Date 01-01-2008 Form Name Rhode Island Withholding Tax Return (Monthly) Filing Frequency Monthly Filing Due Dates Due on or before the 20th of the following month. Except for March, June, September and December which may be filed the last day of the following month. 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 01-01-2008 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)	view
Effective Date 01-01-2008 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 01-01-2008 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-941QM (Filing and Payment)	WH	Rhode Island Withholding Tax Return (Quartermonthly)	view
Effective Date 01-01-2008 Form Name Rhode Island Withholding Tax Return (Quartermonthly) Filing Frequency Quartermonthly Filing Due Dates Due within 3 banking days after the last day of the quartermonthly period. Quarter monthly periods are monthly dates running from the 1st through 7th, 8th through 15th, 16th through 22nd and the 23rd through the last day of the month. 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 01-01-2008 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-941D (Filing and Payment)	WH	Rhode Island Withholding Tax Return Daily	view
Effective Date 01-01-2008 Form Name Rhode Island Withholding Tax Return Daily Filing Frequency Daily Filing Due Dates Due the next banking day after a payroll is paid. 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 12-09-2008 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
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date 11-06-2017 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 05-10-2010 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

Withholdings

Agency contact information

Effective Date: 10-14-2015

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: Leo.Lebeuf@tax.ri.gov

Agency Website URL: http://www.tax.state.ri.us/

Agency Holidays

Effective Date: 01-01-2018

Agency Holidays: Federal Reserve Bank Holidays:

New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 15
Washington's Birthday - February 19
Memorial Day - May 28
Independence Day - July 4
Labor Day - September 3
Columbus Day - October 8
Veteran's Day - November 11 Sunday
Thanksgiving Day - November 22
Christmas Day - December 25

State Observed Holidays:
Victory Day August 14
Veteran's Day - Monday November 12th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2008

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: 01-01-2018

WH Supported?: Yes

Allowance Amount Detail: $1,000 per exemption claimed, as long as gross annual wages are $221,800.00 or less.

Supplemental Rate Detail: 5.99% if paid separately from regular wages

W4 Requirements

Effective Date: 01-01-2018

Can Use Federal W4?: Yes

Agency Tax Payment Details

Effective Date: 01-01-2008

Tax Payment Name: RI Withholding

Verification Tracking

Last Verified Date: 04-23-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	RI Withholding	view
Effective Date 01-01-2008 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
Monthly	RI Withholding	view
Effective Date 01-01-2008 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
Daily	RI Withholding	view
Effective Date 01-01-2008 Tax Payment Name RI Withholding Frequency Daily Liability Accrual Period Next Day Due Date Due next banking day after the payroll is paid. Threshold Requirement Withholding amount is greater than or equal to $24,000 in a calendar month.
Quarter-Monthly	RI Withholding	view
Effective Date 01-01-2008 Tax Payment Name RI Withholding Frequency Quarter-Monthly Liability Accrual Period 1st thru 7th; 8th thru 15th; 16th thru 22nd; 23 thru EOM Due Date Due 3rd banking day after close of the quarter-monthly period Threshold Requirement Withholding amount is greater than or equal to $600, but less than $24,000 in the calendar month.

Electronic Mandate Requirements

Effective Date: 01-01-2010

Employer Filing Requirements: 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: Any person with ten or more employees must pay electronically.

Unemployment Tax

Agency contact information

Effective Date: 02-15-2018

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: 01-01-2018

Agency Holidays: For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare

State Observed Holidays:
Victory Day – August 12 second Monday in August

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2004

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: 01-01-2018

Fixed Dollar Amount: N/A

Minimum Rate: 0.81%

Maximum Rate: 9.41%

New Employer Rate: 1.46%

Employer Wage Base

Effective Date: 01-01-2018

Wage Base Amount: $23,000.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: RI UI/JDF Wage Base Increase

Surcharge Abbreviation: RI UI/JDF Wage Base Increase

Fixed Rate: Yes

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: 12%

Wage Base Amount: $24,500.00

Supported QuickBooks Surcharge: Yes

QuickBooks DIY Requirements: This rate is separated from the unemployment insurance tax rate. Highly rated employers (9.79% or above) are subject to an additional $1,500, for unemployment insurance tax and the Job Development Fund surcharge. Enter the rate as a percentage; rate ranges from 10% to 12%.

Assisted Requirements: This rate is separated from the unemployment insurance tax rate. Highly rated employers (9.79% or above) are subject to an additional $1,500, for unemployment insurance tax and the Job Development Fund surcharge. Enter the rate as a percentage; rate ranges from 10% to 12%.

Verification Tracking

Last Verified Date: 12-10-2018

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Job Development Fund

Fixed Rate: No

Fixed Rate: 0.29%

Minimum Rate: N/A

Maximum Rate: N/A

Wage Base Amount: $23,000.00

Supported QuickBooks Surcharge: Yes

QuickBooks DIY Requirements: This rate is separated from the unemployment insurance tax rate. Employers not subject to this tax may select the rate of 0.0% in the drop down selection.

Assisted Requirements: This rate is separated from the unemployment insurance tax rate. Employers not subject to this tax may select the rate of 0.0% in the drop down selection.

Verification Tracking

Last Verified Date: 12-10-2019

Agency Tax Payment Details

Effective Date: 01-01-2008

Tax Payment Name: RI, UI, SDI, and Job Development Fund

Verification Tracking

Last Verified Date: 03-07-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	RI, UI, SDI, and Job Development Fund	view
Effective Date 01-01-2008 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: 01-01-2009

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.

Other Taxes

State Disability

Agency contact information

Effective Date: 02-15-2018

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: 01-01-2008

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: 01-01-2018

Fixed Rate: 1.1%

Employee Wage Base

Effective Date: 01-01-2018

Wage Base Amount: $71,000.00

Employer Registration

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

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