Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 9 - W-2 Informational Returns (280-RICR-20-55-9)
Section 280-RICR-20-55-9.5 - W-2 Informational Returns
Universal Citation: 280 RI Code of Rules 20 55 9.5
Current through September 18, 2024
A. Who Must Electronically File Returns
1. Every employer
that is required to electronically file annual W-2 information to the Social
Security Administration, and having a minimum of 25 employees in the State of
Rhode Island, is required to electronically file W-2 informational returns with
the State.
2. Every employer that
applies for or receives one or more Rhode Island tax credit(s) is required to
electronically file W-2 informational returns with the State.
B. Electronic Filing Procedure
1. Please refer to the "W-2 Electronic Filing
Requirements" document that is available on the Division of Taxation's website
for additional information on how to electronically file W-2
documents.
2. The required format
is also described in SAA Publication No. 42-007 (Specifications for Filing
Forms W-2 Electronically) and any amendments or revisions thereto.
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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