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Depositing and Reporting Withheld Taxes: Rhode Island

Federal law and guidance on this subject should be reviewed together with this section.

Summary

Rhode Island's deposit thresholds and due dates are based on an employer's monthly withholding liability. See Deposit Thresholds and Schedules; Deposit and Filing Due Dates.
Employers must file certain returns for the appropriate withholding period, even if no taxes have been withheld. See Forms.
Penalties may be imposed upon employers that fail to properly deposit or report the taxes they withhold from employee wages. See Penalties.
Certain employers are required to make deposits of withheld amounts by electronic funds transfer (EFT). See Electronic Deposit Requirements.
On or before the last day of the month following the end of each quarter, employers must file a quarterly reconciliation return. See Quarterly Reconciliation Return.
Rhode Island employers must also file an annual reconciliation return. See Annual Reconciliation Return.
Certain employers must file Forms W-2, Wage and Tax Statement, electronically. See Form W-2 Filing Requirements.