Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 4 - Tax Preparer Penalties (280-RICR-20-55-4)
Section 280-RICR-20-55-4.10 - Record Retention Requirements
Universal Citation: 280 RI Code of Rules 20 55 4.10
Current through September 18, 2024
A. Records kept under §§ 4.7 and 4.9 of this Part shall be kept for three (3) years from the later of:
1.
The due date of the Return;
2. The
date the Return was electronically filed;
3. For a paper Return, the date the Return
was presented to the taxpayer for signature; or
4. If you are a non-signing Tax Return
Preparer, the date you give the part for which you are responsible to the
signing Tax Return Preparer.
B. Records may be kept in either paper or electronic format, but shall be capable of being produced within seventy two (72) hours if requested by the Division. However, additional time may be granted based on the tax return preparer's written request to the Tax Administrator. Every Tax Return Preparer shall keep a back-up of these records in a separate, secure location.
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.
