ComplianceJuly 07, 2020

Rhode Island income tax withholding payment and filing requirements

Employers in Rhode Island must conform with these state rules relating to filing income tax withholding returns.

Periodic returns. The following rules apply in Rhode Island:

  • quarter-monthly (Form 941-QM-RI) within 3 banking days after the last day of the quarter-monthly period if employer withholds $600 or more but less than $24,000 per month
  • daily (Form 941-D-RI) on the next banking day after the date the payroll is paid if employer withholds $24,000 or more per month
  • monthly (Form 941-M-RI) within 20 days following end of month (last day of following month for returns for March, June, September, and December) if employer withholds $50 or more but less than $600 per month
  • quarterly (Form 941-Q-RI) by last day of month following end of quarter if employer withholds less than $50 per month
  • annually (Form 941-A-RI) by January 31 if employer does not withhold

Annual reconciliation returns. Form RI-W-3 due February 28. (Does not apply to annual filer.)

Category:  Managing Your Taxes
Mike Enright
Operations Manager
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