Official State of Rhode Island website

  • Change the visual color theme between light or dark modes
  • Adjust the font size from the system default to a larger size
  • Adjust the space between lines of text from the system default to a larger size
  • Adjust the space between words from the system default to a larger size
State of Rhode Island, Division of Taxation , Department of Revenue

Guidance

The RI Division of Taxation provides a variety of resources made available to the public, such as administrative decisions, advisories, declaratory rulings, publications, newsletters, notices, and regulations.

 

Administrative Decisions

An administrative decision is a final decision issued following an agency proceeding in which an individual or entity formally requests a hearing alleging a grievance of an action of the Division of Taxation.

The individual or entity is first afforded an opportunity to have a preliminary review (“preliminary conference”).

Should the matter not be resolved, it may then proceed to formal hearing under the terms of Rhode Island’s Administrative Procedures Act (R.I. Gen. Laws § 42-35-1 et seq.) and Division of Taxation regulation 280-RICR-20-00-2.

If not satisfied with the outcome, the individual or entity may appeal to Sixth Division District Court (R.I. Gen. Laws § 8-8-24 et seq.).

 

Advisories

Advisories are issued periodically to provide information regarding a variety of topics relevant to State taxes and the Division of Taxation, including filing deadlines, changes in the law, payment methods, and general operational information.

 

Declaratory Rulings

A Declaratory Order is an explanation of a statue and/or regulation and its applicability to a requester's particular facts.

A Declaratory Order is issued at the request of a taxpayer and is limited to the facts set forth therein. The Order has precedential value and may be generally relied on by all persons with respect to substantially similar transactions.

 

Fraud Guidance  

This webpage provides guidance and resources for Rhode Islanders to protect themselves from identity theft and fraud. It also provides information for victims of identity theft

 

Information and FAQs  

Frequently asked questions with answers, information, and helpful links for various topics.        

 

Newsletters

Each quarter, the Division of Taxation publishes a newsletter that addresses topics that are of interest for that quarter, tax filing due dates, reminders, summaries of administrative hearings, and other happenings in the Division of Taxation.

 

Notices

A Notice usually announces a singular event, such as an update to a previously issued tax form or instruction, or to announce a new due date for filing returns and making payments of tax because of a specific circumstance.

 

Publications

Annual publications such as the Rhode Island Retirement Income Tax Guide provide additional resources for certain taxpayers.

 

Regulations

Regulations clarify and/or provide additional guidance in alignment with the Rhode Island state laws the Division of Taxation is required to administer.  

 

Reports

Reports, generally mandated by statute, provide information regarding a variety of topics, such as expenditures, tax credits, and effectiveness of certain programs.

 

Additional Information:

COVID-19

Health Insurance Mandate

PPP Loan Forgiveness

Special Programs

 

Practitioner's Corner

Presentations formerly available in the Practitioner's Corner are now available on our Taxpayer Experience Office page: https://tax.ri.gov/about-us/taxpayer-experience-office.

 

Contact Us

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Phone: (401) 574-8829
Contact Us  
Directions (Google Maps™)

Office Hours

Monday - Friday
8:30 AM - 3:30 PM