The short answer. 1099s are due if there is the state-sourced income to report, even if no the state tax was withheld; filing is also required when the state tax was withheld or the payment is for services performed in the state. The cited statute, R.I. Gen. Laws 44-30-58(c), refers to amounts of $100 or more. First Rhode Island 1099 date in 2027: Sunday, January 31, 2027.
Rhode Island filing rules at a glance
- Who asks
- Rhode Island Division of Taxation
- State 1099 copies
- Yes
- 1099 due
- January 31 (per the statute the Division cites)
- W-2 due
- January 31
- Year-end form
- Form RI-W3, due January 31
- E-filing
- W-2s must be filed electronically by employers with at least 25 employees in Rhode Island, or that apply for or receive a Rhode Island tax credit. 1099s are filed electronically.
- IRS CF/SF
- Doesn't count; file direct (forms the IRS forwards: 1099-NEC, 1099-MISC)
Rhode Island dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Rhode Island | 1099s with Rhode Island-sourced income | |
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Rhode Island | W-2s and Form RI-W3 |
Federal dates for the same forms are in the deadline finder for Rhode Island, which can also add any other states you paid people in.
Rhode Island and the IRS combined program
The state does not participate in the combined Federal/State filing program; files must go directly to the Division, even though IRS Publication 1220 suggests otherwise. The state is on the IRS participating-state table in Publication 1220.
Worth knowing in Rhode Island
- The state is on both IRS lists (Publication 5718 calls it newly added), but the Division's December 2025 filing requirements say it doesn't take CF/SF files. Follow the Division.
Where this comes from
- RI Division of Taxation: Withholding Tax Filing & Transmittal Requirements (v.1, 12/2025)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
- IRS Publication 5718 (Processing Year 2026), Table 9-1: CF/SF participating states
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Rhode Island questions
Do I have to file Form 1099-NEC with Rhode Island?
1099s are due if there is the state-sourced income to report, even if no the state tax was withheld; filing is also required when the state tax was withheld or the payment is for services performed in the state. The cited statute, R.I. Gen. Laws 44-30-58(c), refers to amounts of $100 or more.
Does the IRS combined federal/state program take care of Rhode Island?
The state does not participate in the combined Federal/State filing program; files must go directly to the Division, even though IRS Publication 1220 suggests otherwise.
When are Rhode Island W-2s and the year-end form due for 2026 wages?
The state's page: January 31. The year-end form is Form RI-W3, due January 31. On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Rhode Island?
W-2s must be filed electronically by employers with at least 25 employees in the state that apply for or receive a state tax credit. 1099s are filed electronically.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit