--- title: "Rhode Island 1099 & W-2 State Filing Rules (2027 Season)" description: "Rhode Island state 1099-NEC, 1099-MISC and W-2 filing: yes, Form RI-W3, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-rhode-island" --- State filing · Rhode Island # Rhode Island 1099 and W-2 filing requirements What Rhode Island Division of Taxation asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [RI Division of Taxation: Withholding Tax Filing & Transmittal Requirements (v.1, 12/2025)](https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf) | | **Sunday, January 31, 2027**Sunday, 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 | [RI Division of Taxation: Withholding Tax Filing & Transmittal Requirements (v.1, 12/2025)](https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf) | Federal dates for the same forms are in the [deadline finder for Rhode Island](/bookkeeping/1099-w2-filing-deadline-finder?states=ri), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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)](https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) - [IRS Publication 5718 (Processing Year 2026), Table 9-1: CF/SF participating states](https://www.irs.gov/pub/irs-pdf/p5718.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)