The Rhode Island Division of Taxation announced that it has adopted the new federal filing deadline of January 31 beginning with the submission of calendar year 2016 Forms W-2, due in 2017. As a result, employers are required to file the calendar year 2016 Form RI-W3, Reconciliation of Personal Income Tax Withheld by Employers, and corresponding Forms W-2 by January 31, 2017. (ADV-2016-21; Rhode Island electronic taxpro news; Tax Alert 2016-1837.)

Previously, the Division required that Forms W-2 and RI-W3 be submitted by February 28. Under Rhode Island law (Section 44-30-78), the annual reconciliation is due by January 31; however, withholding regulations (PIT 97-15) extended the deadline to February 28 to coincide with the Form W-2 due date.

Other withholding requirements applying to employers will not change. For instance, employers required to submit annual W-2 information electronically to the SSA and that have a minimum of 25 employees in the state must file W-2 information with the Division on magnetic media.

According to the advisory, Forms 1099 that show Rhode Island withholding must be filed with the Division on or before the applicable federal deadline for that form.

Withholding tax filing frequency errors

The Division also announced that it has discovered during a review of its records that a number of employers have not been making withholding tax payments and filing returns according to the correct account filing frequency. As a result, the Division is issuing letters to these employers regarding their correct filing frequency. For example, an employer that originally filed and made payments quarterly may now be required to file and make payments monthly.

For more information, see ADV-2016-21.

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