The Rhode Island Division of Taxation recently released Advisory 2026-05, providing updated guidance on Form 1099 filing requirements for Tax Year 2025. The most significant change is an expanded filing threshold. Beginning with Tax Year 2025, issuers must file Form 1099 with the Division of Taxation whenever income greater than $100 is reported, regardless of whether Rhode Island withholding is present. This is a major departure from prior years, where state filing was only required if state tax was withheld and reported on the return.
The notice also outlines several accepted methods for submitting 1099 files to the Division of Taxation, depending on whether the filer is an individual taxpayer, tax professional, or bulk filer. Businesses that are unsure whether these changes affect their filing obligations may want to review the full advisory or consult with a compliance professional.
To view Advisory 2026-05, click here.
