Rhode Island 1099 filing requirements (2026)
Rhode Island requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://taxportal.ri.gov/ |
How does Rhode Island treat the new $2,000 federal threshold?
For Tax Year 2025 filings, RI Division of Taxation Advisory ADV 2026-05 (Feb. 19, 2026) said: beginning with Tax Year 2025, the issuer must file Form 1099 with the Division if income greater than $100 is reported, citing R.I. Gen. Laws 44-30-58(c) ($100 or more), regardless of Rhode Island withholding, and applying to all 1099 types including 1099-NEC. Then 2026 H 8604 Sub A / S 3367 Sub A amended R.I. Gen. Laws 44-30-58(c) so that information-return thresholds are 'consistent with the applicable thresholds for informational filings established pursuant to 26 U.S.C.' The Division's 2026 Summary of Legislative Changes says the law aligns state and federal thresholds for each type of informational return (e.g. 1099-R, 1099-INT, 1099-NEC); previously the state threshold for all informational returns was $100. It took effect on passage, 6/23/2026. So for 2026 payments (filed in 2027), the RI threshold follows the federal threshold, which is $2,000 for 1099-NEC/MISC. The Division has not yet published its TY2026 Withholding Filing Requirements to confirm this in its own filing instructions.
What if you withheld Rhode Island income tax?
Form RI-W3 (Transmittal of Wage and Tax Statements) is due January 31 with copies of W-2s and 1099s. Files use IRS FIRE (Pub 1220) or IRIS XML format and are uploaded through the RI Tax Portal (File Informational Documents). A tax professional authorized user or a registered bulk filer can also upload them. A secure email upload is available for issuers without a withholding account.
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Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Rhode Island's rules apply.
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