Electronic Filing Mandate and New Sales Tax Form ELECTRONIC FILING MANDATE: In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023. Visit our Electronic Filing Mandate page for more information on this requirement. 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.
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. FORMS REPRODUCTION REGULATION: View the regulation (280-RICR-20-40-1) Registration and Contact information for tax forms. 2022 Contact Information - Posted 09/09/2022 2022 MeF Registration Form - Updated 09/19/2022 To be completed for MeF, 2D and paper version of the following Tax types/series Personal Income Tax RI-1040 RI-1040NR Corporate Tax Income RI-1120C RI-1120S RI-1065 Fiduciary Tax RI-1041 2022 Registration Package for Paper Forms - Posted 09/09/2022 To be completed for all other tax types/series not listed above 2022 Form Specifications - Posted 09/09/2022 State Approval Sheet to Accompany Form Submissions Links will be activated as forms become available 2022 2D Barcode Specifications 2022 1040 2D Barcode Specifications: 2D submissions for 1040 and 1040NR will be accepted starting Monday November 14th, 2022. RI-1040 - Posted 10/03/2022 2022 2D Resident Tests RI-1040NR - Posted 10/03/2022 2022 2D Non-resident Tests Use the 2D tests above for your ATS 2022 Corporate 2D Barcode Specifications: 2D submissions for 1120C, 1120S, and 1065 will be accepted starting Monday November 14th, 2022. RI-1120C - Posted 10/03/2022 Please include these schedules or something similar with your CGM test and be sure to include with MeF and paper filings. RI-1120S - Posted 10/03/2022 RI-1065 - Posted 10/03/2022 2022 2D Corporate Tests - Posted 10/04/2022 Use the 2D Corporate tests for your ATS 2022 RI-1041 ATS test - Posted 10/04/2022 2022 2D Corporate tests to be used for 2D and MeF testing. 2022 RI-1040 2D tests to be used for 2D and MeF testing. 2022 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 Kathy.ODonnell@DoIT.ri.gov Magnetic Media Specifications: W-2 filings 1099 filings 1D barcode specs - Posted 09/09/2022 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 may be submitted as a PDF via email to Tax.VendorForms@tax.ri.gov. Forms with a 2D barcode: 1040 - Submit each test scenario provided - 2022 1040R Tests 1040NR - Submit each test scenario provided - 2022 1040NR Tests 1120C - Submit each test scenario provided - 2022 Corporate Tests and CGM Schedules 1120S - Submit each test scenario provided - 2022 Corporate Tests. Paper filers do not need to resubmit if already approved. 1065 - Submit each test scenario provided - 2022 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 1096 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 Monday November 14th, 2022. 1040 Series: RI-1040 - Final Posted 12/22/2022 Grid version - Posted 09/09/2022 Test versions - Posted 10/25/2022 RI-1040 Resident Instructions - Final Posted 12/22/2022 RI-1040H - Final posted 12/122/2022 Grid version - Posted 09/09/2022 RI-1040MU - Final Posted 12/22/2022 Grid version - Posted 09/09/2022 RI-1040NR - Final Posted 12/22/2022 Grid version - Posted 09/09/2022 Test versions - Posted 10/27/2022 RI-1040NR Instructions - Final Posted 12/22/2022 RI-1040NR Schedule II - Final Posted 12/12/2022 Grid version - Posted 09/09/2022 RI-1040NR Schedule III - Final Posted 12/12/2022 Grid version - Posted 09/09/2022 RI-1040NR-MU - Final Posted 12/12/2022 Grid version - Posted 09/09/2022 Schedule CR - Final posted 12/12/2022 Grid version - Posted 09/09/2022 Schedule E - See 1040/1040NR Schedule M - Final posted 12/12/2022 Grid version - Posted 09/09/2022 Schedule U - Final posted 12/12/2022 Grid version - Posted 09/09/2022 Schedule W - See 1040/1040NR 2022 RI-6238 - Final posted 12/22/2022 Grid version - Posted 09/09/2022 RI-2210A - Final posted 12/12/2022 RI-2210 - Final posted 12/12/2022 Grid version - Posted 12/07/2022 - only Farmer/Fisherman and Annualization check boxes will be data captured RI-1310 - Final posted 12/12/2022 Grid version - Posted 09/09/2022 2022 Tax Rate and Worksheets - Final posted 12/22/2022 2022 Tax Tables - Posted 10/04/2022 Social security modification worksheet for Schedule M, line 1s - Final posted 12/12/2022 2023 RI-1040ES - 1D barcode is required - Final posted 12/22/2022 2022 RI-1040V - 1D barcode is required - Final posted 12/22/2022 2022 RI-4868 - 1D barcode is required - Final posted 12/22/2022 Supplement to Amended Individual Income Tax Returns - Final Posted 12/22/2022 No data will be captured off this page, so there will not be a grid version. Instructions for Supplement to Amended Individual Income Tax Returns - Final posted 12/22/2022 Form IND-HEALTH - Final Posted 12/22/2022 Grid version - Posted 09/09/2022 Shared Responsibility Worksheet - Individual Mandate Penalty Calculation - Final Posted 12/22/2022 IND-HEALTH and Shared Responsibility Worksheet Instructions - Final posted 12/22/2022 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 : 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 Wednesday November 9th, 2022. T-71 - Final Posted 12/23/2022 Grid version - Posted 09/13/2022 T-71 Instructions - Final posted 12/23/2022 T-71A - Final Posted 12/23/2022 Grid version - Posted 12/06/2022 T-71SP - Final Posted 12/23/2022 Grid version - Posted 09/13/2022 T-72 - Final Posted 12/23/2022 Grid version - Posted 12/06/2022 T-74 - Final Posted 12/23/2022 Grid version - Posted 09/13/2022 T-74 Instructions - Final posted 12/23/2022 T-86 - Final Posted 12/23/2022 Grid version - Posted 09/13/2022 Schedule B-CR - See below in "Corporate Series" BUS 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 Wednesday November 9th, 2022. BUS-EST - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 BUS-EXT - Final Posted 12/23/2022 Grid version - Posted 11/09/2022 BUS-V - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 1040C 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 Monday November 14th, 2022. 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 - Final Posted 12/23/2022 Grid version - Posted 09/21/2022 2210C - Final Posted 12/23/2022 Grid version - Only Annualization check box will be data captured 4868C - Final Posted 12/23/2022 Grid version - Posted 09/21/2022 1040C-V - Final Posted 12/23/2022 Grid version - Posted 09/21/2022 2023 1040C-ES - Final Posted 12/23/2022 Grid version - Posted 09/21/2022 RI-1040C Instructions - Final Posted 12/23/2022 RI-1040C-NE - Final Posted 12/23/2022 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 Monday November 14th, 2022. RI-1041 - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 RI-1041MU - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 RI-1041 Schedule CR - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 RI-1041 Schedule M - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 RI-1041 Schedule W - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 RI-8736 - Final Posted 12/23/2022 Grid version - Updated 09/21/2022 RI-1041V - Final Posted 12/23/2022 Grid version - Updated 09/21/2022 2022 1041 Amended Supplement - Final Posted 12/23/2022 2022 1041 Amended Supplement Instructions - Final Posted 12/23/2022 2022 Fiduciary Tax Rate Schedule - Final Posted 12/23/2022 2210 and 2210A - see "1040 Series" above RI-1041 Instructions - Final Posted 12/23/2022 2023 RI-1041ES - Final Posted 12/23/2022 Grid version - Posted 09/21/2022 1096PT 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 Monday November 14th, 2022. Note that barcode IDs on the coupons - 1096V and 4868PT did not roll forward - they are the same as last year 2022 RI-1096PT - Final posted 12/23/2022 Grid version - Posted 09/21/2022 2022 4868PT - Final posted 12/23/2022 Grid version - Posted 09/21/2022 2022 1096V - Final posted 12/23/2022 Grid version - Posted 09/21/2022 2022 1096PT Instructions - Final posted 12/23/2022 2022 2210PT - Final posted 12/23/2022 Grid version - only Annualization check box will be data captured 2022 1099PT - Will not contain a 1D barcode - Final posted 12/23/2022 Corporate 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 Monday November 14th, 2022. 2022 1120C - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 1120C Instructions - Final Posted 12/23/2022 Credit Worksheets - Final Posted 12/23/2022 2022 1120S - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 1120S Instructions - Final Posted 12/23/2022 2022 1065 - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 1065 Instructions - Final Posted 12/23/2022 2022 Q-Sub Schedule - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 RI-1120F - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 Schedule S - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 RI-2220 - Final Posted 12/23/2022 Grid version - Only the Annualization of Income checkbox will be data captured 2022 RI-1120POL - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 CR-PT - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 Schedule B-CR - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 2022 Schedule B-CR Instructions - Final Posted 12/23/2022 2022 Schedule K-1 - Final Posted 12/23/2022 2022 Schedule K-1 Instructions - Final Posted 12/23/2022 2022 - CGM Schedule - Final Posted 12/23/2022 Grid version - Posted 09/09/2022 General Instructions - Final Posted 12/23/2022 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: 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 Wednesday November 9th, 2022. 2022 RI-PTE with Instructions - Final posted 12/23/2022 Grid Version - Posted 11/21/2022 2022 RI-1099E - Final posted 12/23/2022 Sales Tax Form: Posted 12/16/2022 If you have received confirmation that your registration has been processed and accepted, you may start submitting your forms under this series for approval. Form RI-STR to be used starting with the period of January 2023 (to be filed in February 2023) Grid Version - Posted 12/22/2022 Form RI-STR Instructions - Updated 01/25/2023 Sales Tax Annual Reconciliation 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 Wednesday November 9th, 2022. 2022 T-204R Annual Reconciliation for Sellers of Tangible Personal Property - Posted 10/14/2022 Grid Version - Posted 10/14/2022 2022 T-204A Annual Reconciliation for Class A Package and Liquor Stores - Posted 10/14/2022 Grid Version - Posted 10/14/2022 2022 T-204W Annual Reconciliation for Writers, Composers and Artists - Posted 01/04/2022 Grid Version - Posted 10/14/2022 ST Payment Calander - Posted 11/18/2022 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 Wednesday November 9th, 2022. 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. 2022 RI-2441 - Final posted 12/27/2022 2022 RI-2874 - Final posted 12/27/2022 2022 RI-3468 - Final posted 12/27/2022 2022 RI-5009 - Final posted 12/27/2022 2022 RI-6324 - Final posted 12/27/2022 2022 RI-7695E - Final posted 12/27/2022 2022 RI-8826 - Final posted 12/27/2022 2022 RI-9261 - Final posted 12/27/2022 RI-107 - Image only - no data will be captured off this form Withholding: 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 Wednesday November 9th, 2022. 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. 2022 W-3 - Final posted 12/27/2022 Grid Version - Posted 10/04/2022 Note - starting with calendar year 2020, there is no longer a coupon sized W-3 form. Vendors must support the full-page W-3. 2023 Withholding Tax Tables Booklet including the 2023 RI W-4 - Final posted 12/16/2022 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 calendar - Posted 11/18/2022 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 Wednesday November 9th, 2022. RI-706: Date of death on or after 01/01/2015 - Final posted 01/05/2023 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 - Has been updated and is included with the RI-706 form 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 - Update posted 11/25/2020 adding revision date Grid version - Posted 11/23/2020 T-79 - Updated 12/17/2021 - Language update to line 1 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