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-20-55-10.9 - Annual Reconciliation
Universal Citation: 280 RI Code of Rules 20 55 10.9
Current through September 18, 2024
A. On or before January 31 of each year (or at the termination of business), each employer must file a Rhode Island reconciliation return (RI W-3) for the preceding year of Rhode Island income tax withheld with all individuals and tax statements.
1. The total income tax withheld shown on the
reconciliation return should equal the total payments made to the Division of
Taxation for that year and should also equal the total amount of Rhode Island
income tax withheld as shown on all the W-2 forms the employer furnished to its
employees and submitted with the W-3 form.
B. The state copy of the W-2 form(s) must accompany the reconciliation form (RI W-3). Information concerning electronic reporting is available in the "W-2 Electronic Filing Requirements" document on the Division of Taxation's website.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
