Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 30 - Filing
Part 2 - Electronic Filing for Paid Preparers (280-RICR-20-30-2)
Section 280-RICR-20-30-2.6 - Electronic Filing Mandate

A. Effective January 1, 2009 any Paid Preparer who filed more than one hundred (100) Rhode Island Tax Returns during the previous calendar year must file all eligible Tax Returns electronically.

B. If a person employed by a Paid Preparer or a single office of a Paid Preparer files one hundred (100) returns or less, but the total of all tax returns filed from multiple offices is more than one hundred (100), all eligible Tax Returns prepared by that Paid Preparer are required to be filed electronically.