Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 30 - Filing
Part 1 - Filing of Tax Returns and Remittance of Taxes by Electronic Transmission
Section 280-RICR-20-30-1.9 - Authority to Waive the Electronic Transmission Mandate

Universal Citation: 280 RI Code of Rules 20 30 1.9

Current through March 20, 2024

A. A taxpayer may make a written request to the Division of Taxation for waiver from mandatory electronic transmission requirements for good cause. Good cause determinations will be made on a case-by-case basis. The following will generally be considered by the Tax Administrator to constitute good cause:

1. The taxpayer's current tax liability and reporting trend shows a decline in the amount of reported tax liability. If projected into the future, the tax liability will not meet or exceed the applicable mandatory threshold amount.

2. The taxpayer's tax liability or gross income amount during the look back period no longer meets or exceeds the applicable mandatory threshold amount.

3. The taxpayer's tax liability or gross income amount meets or exceeds the applicable mandatory threshold amount only because of uncharacteristically high tax amounts or income amounts reported in three (3) or fewer months of the look back period. However, good cause does not exist under this paragraph in the case of a person reporting withholding tax on a quarterly basis.

4. The taxpayer is under the payroll administration of the federal government.

5. The imposition of the electronic transmission mandate causes an undue hardship on the person.

B. Waiver requests may be sent to the following address:

Rhode Island Division of Taxation

Electronic Mandate Waiver Request

One Capitol Hill

Providence, RI 02908

1. The waiver request must include a detailed explanation as to why the mandate should not apply.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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