Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 10 - Employers Withholding (280-RICR-20-55-10)
Section 280-RICR-20-55-10.5 - General Information

Current through December 26, 2024

A. Under the Rhode Island personal income tax system, as under the Federal system, employers are required to withhold a portion of each employee's wages and to periodically remit these funds withheld to the Division of Taxation.

B. Withholding Registration and Number

1. A special registration of employers may be required for Rhode Island purposes.

2. The employer's identification number used for Rhode Island income tax is the same identification number currently issued to the employer by the Internal Revenue Service.

3. If an employer has not applied for or received a Federal employer's identification number, the employer should apply to the Division of Taxation for a special, assigned number.

C. Employees' Exemptions

1. Employers must have employees complete the RI-W4 to determine each employee's number of dependents, other personal exemptions, and additional Rhode Island withholding.

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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