NEW Sales Tax Form - RI-STR NEW SALES TAX FORM: Starting with the return for the period ending January 2023 [filed in February 2023], monthly and quarterly Sales and Use Tax filers will begin using the RI Division of Taxation's new sales form - Form RI-STR. Click for Form RI-STR, the form instructions and the Advisory issued regarding the new form. Forms STM and STQ are to be used only for periods ending on or before December 31, 2022. For guidance on completing and filing Form RI-STR, click here.
Health Insurance Mandate Welcome to the Health Insurance Mandate Information Page. Rhode Island's health insurance mandate took effect January 1, 2020. The mandate is a requirement that all Rhode Islanders (except those who are specifically exempt under the law) have "qualifying health coverage" beginning January 1, 2020. Sources of "qualifying health coverage" include coverage through an employer; coverage purchased directly from a health insurance carrier; Medicare; Medicaid; or a health plan purchased through HealthSource RI, the state’s health exchange. Failure to have coverage during the tax year may result in a Rhode Island personal income tax penalty during tax-filing season. For more information, please see the table below. Tax Year 2022 Health Insurance Mandate Forms to attach to RI-1040 or RI-1040NR, if applicable. If you need prior year forms, click visit our Prior Year Tax Forms page. Form IND-HEALTH - Individual Health Insurance Mandate Form Shared Responsibility Worksheet - Penalty Calculation Instructions for Form IND-HEALTH and Worksheet View View View Individual Mandate filing deadlines changed - Rhode Island aligns with Federal reporting deadlines - 10/19/2022 View Division extends deadline for certain reporting on insurance mandate - 11/23/2021 View Tips for Tax season: Health Insurance Mandate - 02/18/2021 View Taxpayer Portal Link for Health Insurance Mandate Reporting - 01/26/2021 Link Health Insurance Mandate: Regulation Public Hearing - Summary of Comments and Responses - 12/31/2020 View Health Insurance Mandate: Reporting Requirements - Flat File Information - 12/07/2020 Flat File Instructions Flat File CSV Template Flat File XLS Template View View View Health Insurance Mandate: Reporting Requirements - FAQs - Dated 11/05/2020 View For details about the mandate, see these FAQs: View See HealthSource RI for details on how to get health insurance: View A message for taxpayers: View A message for tax preparers: View HealthSource RI regulation posted as final and effective 12/22/19: View