The Rhode Island Department of Revenue recently published its Tax Year 2026 Form Specifications Guide.
The tax year 2026 Form Specifications Guide includes several key withholding updates. For tax year 2026 reporting, Rhode Island will permit filing using FIRE / Publication 1220 or IRIS XML format for all 1099s, except 1099-DA, which must be reported in IRIS XML format. Previously for tax year 2025 reporting, Rhode Island only accepted 1099-DA in IRIS format and all other 1099 types were required to follow FIRE / Publication 1220 formatting.
Additionally, the guide reflects recent legislative changes to Rhode Island’s 1099 reporting thresholds. Amended RI Gen. Law § 44-30-58 requires 1099s to be filed with the state when required under federal thresholds, regardless of whether Rhode Island withholding is present.
The Tax Year 2026 Form Specifications Guide can be found here.
