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Depositing and Reporting Withheld Taxes: Rhode Island

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: William E. O'Gara, Pannone Lopes Devereaux & O'Gara LLC

Summary

  • Rhode Island's deposit thresholds and due dates are based on an employer's monthly withholding liability. See Deposit Thresholds and Schedules; Deposit and Filing Due Dates.
  • Employers must file certain returns for the appropriate withholding period, even if no taxes have been withheld. See Forms.
  • Penalties may be imposed upon employers that fail to properly deposit or report the taxes they withhold from employee wages. See Penalties.
  • Employers that meet the gross annual income threshold, or the combined annual liability threshold for all taxes administered by the state Division of Taxation, are required to file all returns and remit all taxes electronically. See Electronic Deposit and Filing Requirements.
  • On or before the last day of the month following the end of each quarter, employers must file a quarterly reconciliation return. See Quarterly Reconciliation Return.
  • Rhode Island employers must also file an annual reconciliation return. See Annual Reconciliation Return.
  • Certain employers must file Forms W-2, Wage and Tax Statement, electronically. See Form W-2 Filing Requirements.