Rhode Island 1099-MISC Filing Requirements, Tax Year 2026

“1099 forms are not required unless there is Rhode Island Withholding tax "Except for those entities that meet the requirements in 1, 2, 3 or 4 above, the tax administrator has waived the filing requirements for informational returns for the current tax year." The four triggering requirements are: "Rhode Island income tax was withheld from the amount paid to the recipient" "The amount paid to the Rhode Island recipient, in whole or in part, was derived from income that is directly attributable to obligations of states other than Rhode Island" "The amount paid is for services performed in Rhode Island and the recipient is a non-resident of Rhode Island" "You are a qualified depository accepting deposits as family education accounts under R.I. Gen. Laws § 44-30-25"”

“Combined Federal/State Filing - Rhode Island does not participate in the combined Federal/State filing program. It has come to our attention that IRS Pub. 1220 indicates that Rhode Island is now participating in this program. While this may be true for other state agencies, it is not the case for the R.I. Division of Taxation. Files must be filed directly with the R.I. Division of Taxation.”

“1099 forms are required to be filed with the Rhode Island Division of Taxation if there is income to be reported. This is true even if there is no Rhode Island Withholding tax being reported. These forms can be submitted electronically via Taxation's Tax Portal. In addition, there is a bulk filing option available for registered bulk filers to use for submitting 1099 forms.”

“With the exception of Form 1099-DA, all electronic submissions are required to use the Internal Revenue Service's Filing Information Returns Electronically (FIRE) format. The required format is described in the format specifications in: https://www.irs.gov/pub/irs-pdf/p1220.pdf”

“(c) Information at source. The tax administrator may prescribe regulations and instructions requiring returns of information to be made on or before January 31 of each year as to the payment or crediting in any calendar year of amounts of one hundred dollars ($100) or more to any Rhode Island personal income taxpayer.”

“If you meet at least one of the following requirements, you must submit an information form (i.e. 1099, W-2, etc.) to the Rhode Island Division of Taxation. 1) Rhode Island income tax was withheld from the amount paid to the recipient; or 2) The amount paid to the Rhode Island recipient, in whole or in part, was derived from income that is directly attributable to obligations of states other than Rhode Island and/or their political subdivisions; or 3) The amount paid is for services performed in Rhode Island; or 4) You are a qualified depository accepting deposits as family education accounts under R.I. Gen. Laws § 44-30-25.”