Rhode Island Tax Year 2026

Rhode Island 1099-NEC Filing Requirements, Tax Year 2026

What Rhode Island requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Direct state filing required Last verified April 26, 2026
Filing method Direct state filing Submit 1099-NEC directly to Rhode Island.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted Fire Filed directly to RI Tax Portal (https://taxportal.ri.gov/) using IRS Publication 1220 FIRE text format. Single file may contain multiple 1099 types. Maximum file size 49MB; .txt or .zip accepted. See format
Late-filing penalty Rhode Island has not published a 1099-specific late-filing penalty schedule. See penalties

Filing requirements

Rhode Island requires direct filing of 1099-NEC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Rhode Island requirement for 1099-NEC; a separate state submission is required.

Beginning Tax Year 2025, Rhode Island requires Form 1099-NEC to be filed directly with the Division of Taxation when nonemployee compensation greater than $100 is paid for services performed in Rhode Island or to a Rhode Island recipient, regardless of whether Rhode Island income tax was withheld. Filings are uploaded through the Rhode Island Tax Portal in IRS Publication 1220 FIRE text format. Rhode Island does not honor the IRS Combined Federal/State Filing (CF/SF) Program.

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
TY2025 expansion: required for services performed in RI even without withholding

Beginning with Tax Year 2025, Rhode Island requires direct filing of Form 1099-NEC for services performed in Rhode Island when payment exceeds $100, regardless of whether Rhode Island income tax was withheld. Prior years required filing only when RI withholding was reflected on the form.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Rhode Island for the exact observed calendar before filing.

Accepted format

Fire

Filed directly to RI Tax Portal (https://taxportal.ri.gov/) using IRS Publication 1220 FIRE text format. Single file may contain multiple 1099 types. Maximum file size 49MB; .txt or .zip accepted.

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

Transmittal form required: Form RI W-3 (Reconciliation of Personal Income Tax Withheld)

Registration

Registration required: Yes

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.

Late-filing penalties

Rhode Island penalty overview

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.

Frequently asked questions

Does Rhode Island require filing of 1099-NEC for tax year 2026?

Yes. Rhode Island requires direct filing of 1099-NEC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

Does Rhode Island participate in the CF/SF program?

Listed only. Rhode Island appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Rhode Island 1099-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Rhode Island accept for 1099-NEC?

Rhode Island accepts Fire format for direct 1099-NEC filings. Filed directly to RI Tax Portal (https://taxportal.ri.gov/) using IRS Publication 1220 FIRE text format. Single file may contain multiple 1099 types. Maximum file size 49MB; .txt or .zip accepted.

Do I need to file 1099-NEC with Rhode Island if I also filed federally?

Yes. Even if you file 1099-NEC federally with the IRS, Rhode Island requires a separate direct state filing for tax year 2026.

What happens if I miss the Rhode Island 1099-NEC deadline?

Rhode Island has not published a 1099-specific late-filing penalty schedule. See the full penalty details below for the complete schedule.

How do I register to file with Rhode Island?

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. See the registration section above for the full requirements.

Source citations

Verified from 6 primary sources
“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"”
Apr 23, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-09/Withholding%20Filing%20Requirements_092024.pdf
“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.”
Apr 25, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/Withholding%20Filing%20Requirements_12242025_d.pdf
“This Rhode Island filing requirement applies to all types of 1099 forms, including but not limited to, Forms 1099-R, 1099-NEC, and 1099-INT.”
Apr 25, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/ADV_2026_05_Advisory_1099Updates.pdf
“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”
Apr 25, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/Withholding%20Filing%20Requirements_12242025_d.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.”
Apr 25, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/Withholding%20Filing%20Requirements_12242025_d.pdf
Conditional: TY2025 expansion: required for services performed in RI even without withholding
“For tax years prior to Tax Year 2025, the Division has only required the filing of Form 1099 when Rhode Island withholding was reflected on the form. However, beginning with Tax Year 2025, the issuer is required to file Form 1099 with the Division if income greater than $100 is reported.”
Apr 25, 2026 https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/ADV_2026_05_Advisory_1099Updates.pdf

Additional 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.

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