Rhode Island has passed a law requiring tax-information reporting to the state at the federal thresholds for reporting. Previously, Rhode Island required 1099 reporting when reporting $100 or more in payment for reportable tax-information returns. The recent legislative session amended RI Gen. Law § 44-30-58 to require tax-information returns to be filed with the state when required federally, bringing the state in conformity with federal reporting thresholds.
Rhode Island’s Division of Taxation has yet to publish direction that reflects this legislative change. Sovos anticipates the Division will publish such direction in advance of the coming filing seasons.
To review bill 2026 – S 3367 Substitute A, which made the change, follow this link.
To review Rhode Island’s “2026 Summary of Legislative Changes” which discusses this change, follow this link.
