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-20-55-10.6 - Employees' Wages and Withholding
Universal Citation: 280 RI Code of Rules 20 55 10.6
Current through September 18, 2024
A. Generally, Rhode Island withholding is required to be withheld from the wages of an employee by a Rhode Island employer.
B. "Rhode Island employer" means an employer maintaining an office or transacting business within this state.
C. Withholding Required
1. A Rhode Island
employer must withhold Rhode Island income tax from the wages of an employee
if:
a. The employees' wages are subject to
Federal income tax withholding, and
b. Any part of the wages were for services
performed in Rhode Island.
D. Convenience Withholding
1. An employer may withhold Rhode Island
personal income tax at the request of the employee even though the employee's
wages are not subject to Federal income tax withholding.
2. Additionally, employers in other states
may wish to withhold Rhode Island personal income tax from wages of their Rhode
Island employees as a convenience to those employees.
3. Additional information regarding
convenience withholding may be requested from the Division of
Taxation.
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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