Rhode Island 1099 Filing Requirements

Tax year 2026 · RI · Last verified April 26, 2026

CF/SF Participation

Listed in CF/SF but rejects it operationally

Direct Filing Portal

Rhode Island Tax Portal (https://taxportal.ri.gov/)

Registration

Required

First-time users must create a Rhode Island Tax Portal account, obtain a PIN delivered by postal mail, and validate their account before they can upload Form 1099 files. Bulk filers (payroll providers / mass bulk filers) must additionally submit a Payroll Letter of Intent (LOI) to [email protected] for review and approval. Filers without a withholding account can request a one-off secure email link from [email protected] as a fourth submission option for non-withholding 1099s.

Transmittal Form

Form RI W-3 (Reconciliation of Personal Income Tax Withheld)

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing	January 31	View detail →
1099-MISC Miscellaneous information	Direct state filing	January 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Major change for Tax Year 2025: Rhode Island now requires Form 1099 to be filed directly with the Division of Taxation whenever income greater than $100 is reported, regardless of whether Rhode Island income tax was withheld. This applies to all 1099 series (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, etc.). Rhode Island does NOT participate in the IRS Combined Federal/State Filing (CF/SF) Program — despite IRS Publication 1220 listing it. Filings must be submitted directly to RI through the Rhode Island Tax Portal at https://taxportal.ri.gov/. Accepted formats: IRS Publication 1220 FIRE text format for all 1099 types except 1099-DA, which must use IRIS XML. The deadline is January 31. Form RI W-3 is the W-2 reconciliation transmittal (not a 1099 transmittal) and is also due January 31.

Penalties

Rhode Island has not published a 1099-specific late-filing penalty schedule. The Division of Taxation's general late-filing addition to tax (R.I. Gen. Laws § 44-1-7 / Reg. 280-RICR-20-55-2) of 5% per month up to 25% applies to delinquent returns where tax is due. For information returns with no Rhode Island withholding (newly required for TY2025 under R.I. Gen. Laws § 44-30-58(c)), no dollar-per-form penalty has been spelled out by the Division as of the February 19, 2026 advisory.