NEW: Licensing and enforcement of ENDS products Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Software Developers This page is intended as a reference for software developers. Included for download are the specifications, regulations, forms, and layouts for Electronic filing, Magnetic Media, and 2D Barcoding. ATS testing will open on Monday, November 25, 2024 for all MeF types. FORMS REPRODUCTION REGULATION: View the regulation (280-RICR-20-40-1) Registration and Contact information for tax forms. 2024 Contact Information - Posted 09/20/2024 2024 MeF Registration Form - Posted 09/16/2024 To be completed for ALL Tax types/series except for Withholding/Payroll Please note the date of October 15, 2024 is the suggested date for vendors to submit the LOI. This is not a deadline for the LOI to be approved by the Division of Taxation. 2024 Form Specifications Guide - Posted 09/20/2024 2024 Payroll Provider LOI - Posted 09/17/2024 Withholding Requirements Document - Updated 11/26/2024 use the EFW2 format from this document to format your file. this EFW2 format now requires inclusion of the RW record NOTE: EFW2C format is to be used for filing amended and/or corrected W2 files. State Approval Sheet to Accompany Form Submissions Links will be activated as forms become available 2024 2D Barcode Specifications 2024 1040 2D Barcode Specifications: 2D submissions for 1040 and 1040NR will be accepted starting November 13, 2024. RI-1040 - Draft posted 09/30/2024 2024 2D Resident Tests RI-1040NR - Draft posted 09/30/2024 2024 2D Non-resident Tests Use the 2D tests above for your ATS 2024 Corporate 2D Barcode Specifications: 2D submissions for 1120C, 1120S, and 1065 will be accepted starting November 13, 2024. RI-1120C - Draft updated 10/10/2024 2024 RI-1120C Corporate Tests Please include these schedules or something similar with your CGM test and be sure to include with MeF and paper filings. RI-1120S - Draft posted 10/03/2024 2024 RI-1120S Corporate Tests RI-1065 - Draft posted 10/03/2024 2024 RI-1065 Corporate Tests Use the 2D Corporate tests for your ATS 2024 RI-1041 ATS test - Posted 11/01/2024 2024 2D Corporate tests to be used for 2D and MeF testing - RI-1120C - RI-1120S - RI-1065 2024 RI-1040 2D tests to be used for 2D and MeF testing. 2024 RI-1040NR 2D tests to be used for 2D and MeF testing. 2D tests must be sent to Tax.VendorForms@tax.ri.gov MeF test submission IDs must be sent to Tax.VendorForms@tax.ri.gov Magnetic Media Specifications: see the Withholding Requirements Document 1D barcode specs: see the 2024 Form Specifications Guide Please note: Vendors reproducing Rhode Island state tax forms must register with the Rhode Island Division of Taxation. See Above Vendors will not be able to submit forms for approval unless they are registered with the Rhode Island Division of Taxation. The Rhode Island Division of Taxation will be reviewing and testing forms to ensure their successful processing. The Rhode Island Division of Taxation will no longer be reviewing vendor forms for content. It will be the responsibility of the vendor to ensure the content of the form matches that of the final Rhode Island form. Draft versions can be submitted for approval prior to being posted as final. "READY FOR TESTING " will be noted next to each form once that form can be submitted for approval. DO NOT submit prior to that time. Submissions received prior to then will be disregarded. If it is noted that only particular sections of a form are being data captured, then those sections are the only ones on the form being tested. Otherwise, assume the entire form is being tested. SUBMISSION GUIDELINES - Forms are to be submitted as a PDF via email to Tax.VendorForms@tax.ri.gov. Forms with a 2D barcode: 1040 - Submit each test scenario provided - 2024 1040R Tests 1040NR - Submit each test scenario provided - 2024 1040NR Tests 1120C - Submit each test scenario provided - 2024 Corporate Tests and CGM Schedules 1120S - Submit each test scenario provided - 2024 Corporate Tests. 1065 - Submit each test scenario provided - 2024 Corporate Tests Forms with a 1D barcode: 1040C series - submit 2 forms with sample data and 1 form with every field filled in 1041 series - submit 2 forms with sample data and 1 form with every field filled in Business forms - submit 2 forms with sample data and 1 form with every field filled in Estate forms - submit 2 forms with sample data and 1 form with every field filled in; must include Credit Chart Forms with a 1D barcode should be formatted as shown on the grid version of the form: Courier New - 12 pt Dollar amounts should not contain any dollar signs, commas, decimal points or cent signs Dollar amounts must include amounts in the cents columns Negative amounts should use minus signs not parentheses or brackets Use all capital letters for text fields Vouchers: For vouchers with a 1D barcode - Use the grid version posted for each form. submit 5 samples of these vouchers using calendar and fiscal year end dates (if applicable). White Mail Forms: For forms identified as white mail, use the White Mail grid. Submit 1 blank form and 1 filled form. Limited information is being data captured from these forms. LINKS WILL BECOME ACTIVE AS FORMS ARE POSTED Section 1 - If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval on TBD. The forms in this section have an Account Identification Number field. Updated versions will be posted as they become available. MTM, MTQ, PWM, PWQ, HOM, HTDW Section 2 - When forms are marked that they can be submitted for approval, submit a completely filled form and forms with sample test data (if applicable). Otherwise, submit 2 tests with your own sample data. Your form submissions MUST be formatted in the same manner as forms generated out of your software package. The forms in this section must be submitted for approval. Draft versions can be submitted for approval prior to being posted as final if you have received notice from the Division of Taxation that you are registered and able to submit forms for approval for the current tax year. PLEASE NOTE THAT A FORM IS CONSIDERED A DRAFT IF DRAFT IS POSTED NEXT TO THE FORM NAME WITH THE DRAFT POSTED DATE. THIS IS TRUE EVEN IF THE DRAFT WATERMARK IS NOT ON THE RETURN. If available, the 2D version of a form must be supported. 2D versions will be provided for RI-1040, RI-1040NR, RI-1120C, RI-1120S and RI-1065. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval on November 13, 2024. 1040 Series: RI-1040 - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 RI-1040 Resident Instructions - Draft posted 10/04/2024 RI-1040H - Draft updated 10/03/2024 Grid version - Posted 10/03/2024 RI-1040MU - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 RI-1040NR - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 RI-1040NR Instructions - Draft posted 10/04/2024 RI-1040NR Schedule II - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 RI-1040NR Schedule III - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 RI-1040NR-MU - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 Schedule CR - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 Schedule E - See 1040/1040NR Schedule M - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 Schedule U - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 Schedule W - See 1040/1040NR 2024 RI-6238 - Draft posted 09/30/2024 Grid version - Same placement as prior year RI-2210A - Draft posted 09/30/2024 RI-2210 - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 - only Farmer/Fisherman and Annualization check boxes will be data captured RI-1310 - Draft posted 09/30/2024 Grid version - Same placement as prior year 2024 Tax Rate and Worksheets - Draft posted 09/30/2024 2024 Tax Tables - Draft posted 10/12/2024 Social security modification worksheet for Schedule M, line 1s - Draft posted 09/30/2024 2025 RI-1040ES - 1D barcode is required - Draft posted 09/30/2024 2024 RI-1040V - 1D barcode is required - Draft posted 09/30/2024 2024 RI-4868 - 1D barcode is required - Draft posted 09/30/2024 Supplement to Amended Individual Income Tax Returns - Draft posted 09/30/2024 No data will be captured off this page, so there will not be a grid version. Form IND-HEALTH - Draft posted 09/30/2024 Grid version - Posted 09/30/2024 Shared Responsibility Worksheet - Individual Mandate Penalty Calculation - Draft posted 09/30/2024 IND-HEALTH and Shared Responsibility Worksheet Instructions - Draft posted 09/30/2024 Health Insurance Mandate: Reporting Requirements - FAQs - Dated 11/05/2020 Individual Mandate Flat File Reporting Information - Posted 12/07/2020 Flat file instructions CSV Template XLS Template Health Insurance Mandate: Regulation Public Hearing - Summary of Comments and Responses - Posted 12/31/2020 Taxpayer Portal Link for Health Insurance Mandate Reporting Bank Deposits, Bank Excise, Insurance, Public Service and Surplus Lines Series: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 6, 2024. T-71 - Draft posted 10/01/2024 Grid version - Posted 10/01/2024 T-71 Instructions - Draft posted 10/01/2024 T-71A - Draft posted 10/01/2024 Grid version - Posted 10/01/2024 T-71SP - Draft posted 10/01/2024 Grid version - Posted 10/01/2024 T-72 - Draft posted 10/01/2024 Grid version - Posted 10/01/2024 T-74 - Draft updated 12/07/2024 Grid version - Posted 10/01/2024 T-74 Combined Reporting Study template - Coming Soon T-74 Instructions - Draft posted 10/01/2024 T-86 - Draft posted 10/01/2024 Grid version - Posted 10/01/2024 General Instructions - Draft posted 10/01/2024 Schedule B-CR - See below in "Corporate Series" BUS Series: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 6, 2024. BUS-EST - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 BUS-EXT - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 BUS-V - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 1040C Series: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 6, 2024. Note that barcode IDs on the coupons - 1040C-V, 4868C and 1040C-ES did not roll forward - they are the same as last year RI-1040C - Draft posted 10/04/2024 Grid version - Posted 10/04/2024 2210C - Draft posted 10/04/2024 Grid version - Posted 10/09/2024 - Only Annualization check box will be data captured. 4868C - Draft updated 10/04/2024 - Update to instructions only Grid version - Posted 10/04/2024 1040C-V - Draft updated 10/09/2024 - Update to instructions only Grid version - Posted 10/04/2024 2025 1040C-ES - Draft posted 10/04/2024 Grid version - Posted 10/04/2024 RI-1040C Instructions - Draft updated 10/09/2024 RI-1040C-NE - Draft posted 10/04/2024 1041 Series: If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 20, 2024. RI-1041 - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 RI-1041MU - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 RI-1041 Schedule CR - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 RI-1041 Schedule M - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 RI-1041 Schedule W - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 2024 RI Schedule PTE - NEW - MUST BE SUPPORTED - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 RI Schedule PTW - 1041 - MUST BE SUPPORTED - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 RI-8736 - Draft posted 10/03/2024 Grid version - No placement change from prior year RI-1041V - Draft posted 10/03/2024 Grid version - Posted 10/03/2024 2024 1041 Amended Supplement - Draft posted 09/30/2024 2024 Fiduciary Tax Rate Schedule - Draft posted 10/04/2024 2024 Schedule K-1 - MUST BE SUPPORTED - Draft updated 10/15/2024 2024 Schedule K-1 Instructions - Draft posted 10/15/2024 2210 and 2210A - see "1040 Series" above RI-1041 Instructions - Draft posted 11/06/2024 2025 RI-1041ES - Draft posted 10/03/2024 Grid version - Same placement as prior year 1096PT Series: DISCONTINUED for Tax Years beginning on or after January 1, 2023. Prior years forms are still active Corporate Series: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval on November 13, 2024. 2024 1120C - Draft updated 10/29/2024 Grid version - Posted 10/02/2024 2024 Schedule D - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 1120C Instructions with Worksheets - Draft posted 11/01/2024 2024 1120S - Draft updated 10/29/2024 Grid version - Posted 10/02/2024 2024 1120S Instructions - Draft posted 11/04/2024 2024 1065 - Draft updated 10/29/2024 Grid version - Posted 10/02/2024 2024 1065 Instructions - Draft posted 11/04/2024 2024 Q-Sub Schedule - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 RI-1120F - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 Schedule S - Draft updated 10/15/2024 Grid version - Posted 10/02/2024 2024 RI-2220 - Draft updated 10/15/2024 - Instructions only Grid version - Posted 10/02/2024 - Only the Annualization of Income checkbox will be data captured 2024 RI-1120POL - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 CR-PT - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 Schedule B-CR - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 Schedule B-CR Instructions - Draft posted 10/08/2024 2024 RI Schedule PTE - NEW - MUST BE SUPPORTED - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 2024 RI Schedule PTW - MUST BE SUPPORTED - Draft updated 10/15/2024 Grid version - Posted 10/15/2024 2024 Schedule K-1 - MUST BE SUPPORTED - Draft updated 10/15/2024 2024 Schedule K-1 Instructions - Draft posted 10/15/2024 2024 CGM Schedule - Draft posted 10/02/2024 Grid version - Posted 10/02/2024 General Instructions - Draft updated 11/04/2024 RI-1065PA - Partnership Adjustment - Federal Imputed Assessment - Posted 04/08/2021 Grid version - Posted 04/08/2021 RI-1065PA - Partnership Adjustment - Federal Imputed Assessment - Instructions - Posted 04/08/2021 Pass-through Entity Election Tax: Form RI-PTE has been DISCONTINUED for Tax Years beginning on or after January 1, 2024. Prior years forms are still active. Effective for tax years beginning on or after January 1, 2024, there is RI Schedule PTE. Sales Tax Form: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval starting November 6, 2024. Form RI-STR - new barcode ID - draft posted 10/19/2024 to be used starting with the period of January 2025 (to be filed in February 2025) Grid Version Form RI-STR Instructions Sales Tax Annual Reconciliation Forms: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval on November 20, 2024. T-204R Annual Reconciliation for Sellers of Tangible Personal Property - DISCONTINUED for Tax Year 2023, prior versions still exist. 2024 T-204A Annual Reconciliation for Class A Package and Liquor Stores - Grid Version - Posted 09/06/2023 2024 T-204W Annual Reconciliation for Writers, Composers and Artists - Grid Version - Posted 09/06/2023 ST Payment Due Date Calendar - Draft posted 11/01/2024 Credit Forms: If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 13, 2024. With the exception of the RI-6238, information will not be data captured from the credit forms. The forms will be tested to make sure the barcode is correct. 2024 RI-2441 - Final posted 1/5/2024 - No changes from prior year 2024 RI-2874 - Final posted 1/5/2024 - No changes from prior year 2024 RI-3468 - Final posted 1/5/2024 - No changes from prior year 2024 RI-5009 - Final posted 1/5/2024 - No changes from prior year 2024 RI-6324 - Final posted 1/5/2024 - No changes from prior year 2024 RI-7695E - Draft Posted 11/1/2024 2024 RI-8826 - Final posted 1/5/2024 - No changes from prior year 2024 RI-9261 - Final posted 1/5/2024 - No changes from prior year RI-107 - Image only - no data will be captured off this form Withholding: The RI Division of Taxation has an electronic mandate that requires Larger Business Registrants use electronic means to file returns and remit taxes beginning on January 1, 2023. Taxpayers may be subject to a penalty if they fail to file returns and/or remit payments via electronic means. If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this Series for approval on November 13, 2024. ATTENTION VENDORS - THE DOLLAR AMOUNTS ON THE WTM, RI-941 AND RI W-3 ARE TO BE EXACT DOLLAR AMOUNTS. THESE AMOUNTS ARE NOT TO BE ROUNDED. 2024 RI-W-3 - Draft posted 11/08/2024 2024 W-3 Instructions - See Form Above Grid Version - Posted 09/06/2023 Note - starting with calendar year 2020, there is no longer a coupon sized W-3 form. Vendors must support the full-page W-3. RI W-3 Bulk Filing Template - Updated 12/10/2024 RI W-3 Bulk Filing Template - Example - Updated 12/10/2024 RI W-3 Bulk File Layout and Instructions - Updated 12/10/2024 2025 Withholding Tax Tables Booklet including the 2025 RI W-4 - Final posted 12/09/2024 Form WTM/941M - Final Posted 12/27/2022 - Voucher now located at top of page WTM payers may be required to file and pay electronically If the average monthly withholding of the prior calendar year is $200 or more, monthly payer is required to file and pay electronically If less than $200, monthly payer is not required to file and pay electronically Form RI-941 for all quarter end months - March, June, September and December Form RI-941 will be used by quarterly payers for the quarterly filing Form RI-941 will be used for all filers as a quarterly reconciliation Form RI-941 - Final posted 12/24/2021 Grid version - Updated 10/09/2020 Instructions - Updated 02/26/2020 Payment due date calendar - Draft posted 11/01/2022 Layout for RI-941 Bulk Upload Layout must begin with the Federal employer identification number in Column A Instructions for RI-941 Bulk Upload - Updated on 04/03/2020 FAQs on Withholding Tax Changes - 03/03/2020 Estate: If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval on November 20, 2024. RI-706: Date of death on or after 01/01/2015 - Draft posted 10/11/2024 Grid version - posted 10/28/2022 Note: This form is not to be used until on or after January 1st, 2022 This form will replace Forms RI-100A and RI-100 for all filings on or after January 1st, 2022 for "Dates of death on or after 01/01/2015" Rhode Island Credit Chart - See RI-706 above RI-706 Instructions - Posted 01/10/2023 RI-4768 - Posted 10/29/2021 Grid version - Posted 10/29/2021 ESTATE-V - Posted 10/29/2021 Grid version - Posted 10/29/2021 IT-95 - Posted 11/23/2020 Grid version - Posted 11/23/2020 T-77 - Posted 11/25/2020 Grid version - Posted 11/23/2020 T-79 - Posted 12/17/2021 Grid version - Posted 11/23/2020 RI-100A: Date of death between 01/01/2002 and 12/31/2014 - Update posted 12/07/2020 Grid version to be used for both versions of the 100A - Only pages 1, 2 and 4 will be data captured - Posted 11/23/2020 RI-100: Date of death between 01/01/1992 and 12/31/2001 - Updated 12/17/2020 Should have language on pg. 1 about all information being required and on pg. 2 about the $50 fee Grid version - Posted 11/23/2020 RI-100: Date of death on or after 01/01/2002 - Posted 12/17/2020 Should have language on pg. 1 about all information being required and on pg. 2 about the $50 fee Grid version - Posted 12/17/2020 Contact Us Forms, Credits & Incentives Section Email: Tax.VendorForms@tax.ri.gov