Form RI-1099PT Rhode Island Pass-Through Withholding - Rhode Island

What Is Form RI-1099PT?

This is a legal form that was released by the Rhode Island Department of Revenue - Division of Taxation - a government authority operating within Rhode Island. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form RI-1099PT?
A: Form RI-1099PT is the Rhode Island Pass-Through Withholding form.

Q: Who needs to file Form RI-1099PT?
A: If you are a payer and made payments of Rhode Island source income to a nonresident individual or pass-through entity, you need to file Form RI-1099PT.

Q: What is Rhode Island source income?
A: Rhode Island source income includes income derived from real or tangible property located in Rhode Island, or services performed in Rhode Island.

Q: Do I need to withhold tax on Rhode Island source income?
A: If you are a payer and made payments of Rhode Island source income to a nonresident individual or pass-through entity, you are required to withhold tax at a rate of 7%.

Q: When is the deadline to file Form RI-1099PT?
A: The deadline to file Form RI-1099PT is January 31st of the following year.

Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing of Form RI-1099PT. The penalties range from $25 to $500 per return, depending on the duration of the delay.