Rhode Island has released a second version of its 2024 Withholding Filing Requirements guide. Rhode Island houses its W-2 and 1099 electronic specifications in the guide. There are several changes of note:
· The W-2 electronic specifications have been updated. Rhode Island will now require the RW Employee Wage Record.
· Electronic 1099 and W-2 filers must now submit RI W-3 through the Taxation portal.
· W-2 Corrections (W-2C) may be filed through the Taxation portal in the EFW2C format effective with filing season 2025.
· The guide has been updated to clarify that the IRS Combined Federal and State Filing program does not satisfy the 1099 filing requirement for Rhode Island.
· Rhode Island added a ‘Portal Upload Filing Overview’ section to the guide. The new section details the three different types of accounts that may be used to transmit W-2 and 1099 forms and outlines the two types of bulk filing that will be available for filing season 2025
Rhode Island’s updated Withholding Filing Guide can be found here.
