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                                        Rhode Island Department of Revenue 

                                            Division of Taxation 
 
                                 RHODE ISLAND DIVISION OF TAXATION 
                                         PAPER FORM SPECIFICATIONS 
                                                                                 
                                                            TAX YEAR 2022 
                                                                                 
  Vendors are required    to   register with the  Rhode     Island  Division     of Taxation   (“Taxation”)     in order   to submit   forms for               
  approval.  Registration is   required for  MeF,      2D, forms    and vouchers.           
           NEW FOR TAX       YEAR    2022     
           o      Vendors should complete         Rhode     Island’s Tax     Year  2022 LOI for   MeF,     2D and   paper     versions  for the            
                  following tax types/series:          
                          Personal Income Tax            
                                    RI‐ 1040     
                                    RI‐ 1040NR         
                          Corporate Income Tax             
                                    RI‐ 1120C       
                                    RI‐ 1120S      
                                    RI‐ 1065     
                          Fiduciary Tax      
                                    RI‐ 1041      
           o      Vendors should complete         Rhode     Island’s Substitute      Form  Vendor    Tax ‐ Year 2022          Registration   Form for  all       
                  other tax types/series    not  listed   above.      
 
  Taxation no longer     reviews paper   forms   for content     – i.e.   line references  and typos.       It will be    the responsibility   of the           
  vendor   to pay close  attention to   the form  content   on posted        drafts, and subsequent         final versions,    in order to              
  reproduce Rhode Island     state   tax forms.          
 
  Taxation will be concentrating     our efforts    on ensuring     the proper     formatting     and placement        of data   on the forms.               
  
  Vendors will be able   to   submit forms  for approval    while   the state     form is still in   draft mode.    However,     draft or                
  preliminary forms may      not be released     to the   public prior to state   approval.     Releasing      forms in draft mode        may   result           
  in taxpayer forms  being   rejected   by   the Division   of Taxation.            
  
  Draft versions will be posted   on the Software        Developers    page     of the   Division of Taxation’s     website.                    
        
  Grid versions will be  posted  near  the  draft   versions.           
 
  There will be a   notation next to each   form  series   indicating   when the forms      in  that series    may    be submitted        for            
  approval.   
        
  All vendor registration  forms,    and paper   submissions        should     be emailed  to        Tax.VendorForms@tax.ri.gov       . In the              
  subject line of   your email put “Vendor   Submission        – Vendor      #XXXX”.   Replace  the “XXXX”          with your  NACTP      vendor   ID           
  number. Failure   to   properly identify  your    vendor  ID number        and the  subject   of your submission            will result in a delay            
  in reviewing your  submission.     In     addition, in order   to timely   review a resubmission,        you should     reply    to the email               
  sent identifying the   issue(s) and requesting       the resubmission.               
        
  MeF submission    IDs  should  be  emailed  to          Kathy.Odonnell@doit.ri.gov

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RHODE ISLAND DIVISION OF TAXATION
PAPER FORM SPECIFICATIONS

General

Software developers must comply with the required specifications within this document for each form to be
considered approved for use. Do not provide draft or preliminary forms to the public prior to approval. Failure to
follow the specifications may result in completed tax forms submitted by the public, being rejected by the Rhode Island
Division of Taxation.

If a 2D layout is available for a form, software developers must support the 2D barcode.
Formatting for forms with a 2D layout should follow 2D requirements if they differ from 1D requirements.

For forms with a 2D layout, 2D approval and paper form approval will be one and the same. Forms will be tested
completely before an approval/rejection is sent out.

Vendor Registration

Each year, vendors will be required to submit a registration application prior to and in order to, being able to
submit forms for approval.

Send your completed registration form to Tax.VendorForms@tax.ri.gov . In the subject line of your email put “Vendor
Registration Form – Vendor #XXXX”. Replace the “XXXX” with your NACTP vendor ID number.

A confirmation email will be sent once registration is complete.

The RI Division of Taxation reserves the right to withhold approval of a vendor’s application.

Software Developers Information Page

Draft forms will be posted on the Software Developers page of Taxation’s website.

https://tax.ri.gov/resources/software developers‐

Forms will be organized by tax type and will include the date the form was posted or most recently updated.

Forms containing a 1D barcode will also have a gridded version of the form posted. These gridded versions will show the
exact location of each field on the form. Do not rely on these gridded versions for anything other than data formatting
and placement. These versions may not be updated unless changes affect formatting or placement. They may also
remain in Draft mode.

Registered vendors will be able to submit draft forms for approval as soon as forms are marked READY FOR TESTING on
the Software Developers page.

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                                    RHODE ISLAND DIVISION OF TAXATION 
                                                  PAPER FORM SPECIFICATIONS 

                                                                       Approval Process                          

Forms may    be submitted    for approval         once    it is noted     on the Software        Developers        page that the form/form       series is            
ready for  testing. We  will not review       a form   prior to      the form/series         being ready       for testing.  A form   approved    while still              
in draft mode does   not    need to be   resubmitted             when  the state        form  is finalized   unless you  are notified      by us to do so.               
 
All forms  must be submitted     via email        in PDF   format.     See the   requirements           for submitting      via email. If you  are unable                 
to properly  submit   via email,   you    will be required          to submit   hard copies        for testing    as in the past.                
 
Submit   all pages of   the same form     at the   same      time.    The subject        line of the email     should   include     your NACTP   Vendor   ID,              
form name,   and whether     it is     an initial submission        or a resubmission.                     
Example: Vendor     #9999    – RI    ‐ 1040 – Original    Submission                        OR    Vendor #9999       –    ‐ RI 1040 – Resubmission           
 
If you are required to   send in hard     copies,    they must        be  sent to:                 
         RI Division of   Taxation     
         Forms, Credits     &   Incentives Section                
         One Capitol Hill                                                               
         Providence, RI   02908                                                       
          
Unless not  yet made  available    for testing         or otherwise       by the   RI Division      of Taxation,   all forms   must be submitted        for             
approval prior  to   December 16,     2022.       If a form      has not  yet been       released   by the Division     of Taxation,   the submission                   
date will automatically     be extended.                
 
                                                                                         th
We do  not expect   a vendor    to adhere      to the   December          16 deadline        if the form   has not   yet been       made  available.                  
  
                                                             Submission Requirements                                     

When submitting forms,       you   must     submit      the entire     series   for review.       Any series   which     has tests provided     must   have all            
of the tests submitted    at   one time   for review.                
 
For example, if   you are   submitting      Form     RI 1040,  ‐ you must     also       submit  all additional    forms    and schedules     that your                    
software   is supporting that    populate       the    main      RI 1040  ‐ form. If submitted       without all additional         forms or schedules    that             
populate   a main form,     your submission          will be held     until your submission           is complete.               
 
In addition, you must   submit     all     of the test scenarios       provided         by the   RI Division   of Taxation   at one time   for review.              
 
Unless noted otherwise      on  the RI Division         of Taxation’s       website,        the following    form series    must      be submitted  annually for           
approval: 
1040 Series   
1040NR Series    
1040C Series   
1041 Series   
1096PT Series    
1120C Series   
                                                                                Page of     3     20

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                                         RHODE ISLAND DIVISION OF TAXATION 
                                                     PAPER FORM SPECIFICATIONS 

1120S Series      
1065 Series      
Estate Tax Series   including   Rhode       Island     Credit    Chart          
Other Business Series       (T  ‐ 71, T 71A,  ‐ T 72,  ‐ T 74, T  ‐ 86)  ‐     
BUS Series –   BUS EST,‐ BUS  EXT‐ and BUS V                ‐  
RI‐ PTE  
Sales Tax Series   (STR [new],    HOM,      MBM,       MBQ,      HTD,     PWM,      PWQ)            
Withholding Series –   (WTM, RI  ‐ 941, W 3)  ‐  
T‐ 204R Annual    Reconciliation        form        
 
Test data will   be supplied  for the 1040         Series,     the 1040NR        Series and   the 1120    Series. Refer   to the  Software   Developers                 
page   of the RI   Division Taxation’s      website.               
 
For all   other forms submit  two       samples       with     “real”  data. Make  sure that        between    the two samples      you have submitted                  
forms with    data  on each line      of the   return.              
 
For all   forms, also submit  a sample          that has each        line filled in as provided     on the Software   Developers      page of Taxation’s                
website.   
 
Other Barcoded        Forms   – Annual            Approval      Not Required:                  
Once you    have  received  approval        for these       forms      changing     the state’s  name from     “State  of Rhode     Island   and             
Providence Plantations”       to   “State of Rhode             Island  Division     of Taxation”    (in most cases),   you  do not  need to resubmit                 
again unless    the form changes         or you   are notified         to do so   by the   Division of Taxation.   If changed, the    new version                   
will be placed   on the Software        Developers         page on Taxation’s          website,    and it will be noted   that  the new version  must                  
be submitted     for approval.           
 
Please note   that  approval  for these           forms    may be      delayed   for the testing    of forms required     to be approved     on an               
annual basis.      
 
ABWM                                  EPRF 1‐                                 RI‐ 2848                             SIM‐  1                        1040C NE‐    
ARS D‐                                EXO‐ APP                                RI‐ 4292                             T 11‐                          71.3 Intent  to   
ARS R‐                                HCP 64‐                                 RI‐ 433A                             T 11A‐                         File Notice of   
BD 01‐                                HCP 65‐                                 RI‐ 433B                             T 12‐                          Sale 
BD APP‐                               LOGS                                    RI 4506‐                             T 59‐                          71.3 Notice  of   
                                                                                                                                                  Sale 
CCS 67‐                               MFT 1‐                                  RI 5000‐                             T‐ 63  
                                                                                                                                                  71.3 Affidavit of   
CIG APP‐                              MFT APP‐                                RI‐ 656                              TOB APP‐      
                                                                                                                                                  Exempt Seller    
C‐ REF SU‐                            MFT DB‐                                 RI‐ 8478                             TPO 3‐  
EMP APP‐                              MFT EB‐                                 RI‐ 9465                             UORF 1‐  
EMP B‐                                MFT‐ EP                                 RI‐ COI                              W 4‐  

Non Barcoded‐       forms   – Approval            Required:              
These forms DO      NOT need    to   be submitted           for approval.     Versions     will be placed   on the Software      Developers   page on             
Taxation’s website for      reference       ONLY.           
 
71.3 Nonresident Election       of   Gain                       71.3 Remittance                                              71.3 Residency Affidavit 
71.3 Certificate of   Withholding Due                           71.3 Acknowledgement                  

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RHODE ISLAND DIVISION OF TAXATION
PAPER FORM SPECIFICATIONS

Form Submission for Approval

The entire form packet will be reviewed for the following:
 Target placement
 Data placement
 Data format, if specified
 Font type and size
 Barcode and spacing requirements
 How the forms perform in our integrated tax system on a field by field‐ ‐ basis.

Once the form packet is completely reviewed, you will receive an email notification identifying whether or not the form
is approved or rejected. If rejected, Taxation will explain how the form needs to be changed. Resubmission is required.

Form Resubmission (if required)

Resubmissions follow the same requirements as initial submissions. All pages of the form must be re submitted, ‐ even if
there was no change to a certain page.

Send your resubmission to Tax.VendorForms@tax.ri.gov . In the subject line of your email put “Resubmission ‐ Form
Name – Vendor #XXXX”. Replace the “XXXX” with your NACTP vendor ID number. If possible, reply to the email that
Taxation sent to you with the rejection to help us test your resubmission faster.

For example: Vendor #9999 – RI ‐ 1040 – Resubmission

When resubmitting paper forms, make sure your submittal sheet indicates Resubmission.

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                                        RHODE ISLAND DIVISION OF TAXATION 
                                                   PAPER FORM SPECIFICATIONS 

                                                       1D Barcode            Guidelines                  

                                                        1D Barcode           Specifications             
 
1D barcodes     must be  formatted       using the following   specifications:         
 Code 3 of 9       
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           
 The barcode should        contain     14 digits. Refer to each   form for the specific  barcode value for  each form  and page.           
          o     Exception –   The IMAGEONLY         barcode    contains only    9 characters          
 The numbers/letters below             the barcode should   be in Courier   or Courier   New font, 10 pt.          
 There must be     at   least ¼ inch   of white   area around each side of the barcode.               
 
14 digits =   YYFFFFCCCCVVPP             
YY   – revision year   
FFFF –   form number         
CCCC –   NACTP vendor       code     
VV –   version number         
PP –   page number      
 
Barcode location     for letter  size,   portrait   oriented‐ forms:         
 x: 4.75 in   
 y: 0.50 in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           

Barcode location     for letter  size,   landscape  oriented‐   forms:        
 x: 7.25 in   
 y: 0.50 in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           

Barcode location     for coupon     sized   forms   (unless  noted otherwise      on the  form):         
 x: 4.75 in   
 y: 7.833  in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           
 
Specific formats    are required    on all  substitute   tax forms due  to the  conditions   set by our scanning  and data entry              
software. Failure    to   follow formatting    and spacing    requirements      will result in submissions   being rejected and having to      
be resubmitted until     correct.          
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                                         RHODE ISLAND DIVISION OF TAXATION 
                                                 PAPER FORM SPECIFICATIONS 

                                                                        Anchors 
 
 Pages containing    a   1D barcode     must    contain   four anchors  – 1 in each       corner of the form,   unless noted otherwise.   
 Each anchor   must  be  0.25   inches  tall x 0.25   inches  wide           
 Each anchor   should  be   solid black          
 
    Full‐ size form   – 8         ½ x 11 sheet – portrait   orientation                

 Top, left  anchor location:  0.5 inches      from  the left, 0.5 inches  from the   top (X=0.5,    Y=0.5)              

 Top, right anchor:  0.5  inches  from   the right,   0.5 inches   from the    top (X=7.75,      Y=0.5)           

 Bottom, left  anchor:  0.5   inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=10.25)               

 Bottom, right    anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=7.75,   Y=10.25)              

    Full‐ size form   – 8         ½ x 11 sheet – landscape      orientation                  

 Top, left  anchor location:  0.5 inches      from  the left, 0.5 inches  from the   top (X=0.5,    Y=0.5)              

 Top, right anchor:  0.5  inches  from   the right,   0.5 inches   from the    top (X=10.25,      Y=0.5)           

 Bottom, left  anchor:  0.5   inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=7.7.5)              

 Bottom, right    anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=10.25,    Y=7.75)             

    Coupon‐ size form        – portrait   orientation               

 Top, left  anchor location:  0.5 inches      from  the left, 0.5 inches  from the   top (X=0.5,    Y=7.833)               

 Top, right anchor:  0.5  inches  from   the right,   0.5 inches   from the    top (X=7.75,      Y=7.833)           

 Bottom, left  anchor:  0.5   inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=10.25)               

 Bottom, right    anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=7.75,   Y=10.25)              

                                                               Grid &   Line Spacing                  

Grid:  
6 x   10 character  
6 rows   per vertical inch (pica spacing)          
10 characters  or   columns per   horizontal      inch (10 pitch ‐ spacing)          
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                                           RHODE ISLAND DIVISION OF TAXATION 
                                                      PAPER FORM SPECIFICATIONS 

All grids should  be printed        on 8 ½       x 11 paper.          
When printing make         sure     the “shrink   to fit”   option is not   selected,   and page  scaling is set to “none”.          
First vertical printable     line:  Row     4       
Last vertical printable      line:  Row     64       
First horizontal  printable         line: Column      6      
Last horizontal   printable         line: Column    80         
Data fields   must comply      with     the  grid spaces     allocated.                 
Barcode must     comply      with   the   grid  spaces      allocated.         
 
Spacing:  
Main tax  forms   and  vouchers              :  Fields and   spacing  are defined   on the    grid. See documents.              
 
                                                                  Data Capture on              Forms          

1040 Series    
1040: Pages   1,     2 and 3 will   be data  captured              
Schedule W:    Will be data      captured           
Schedule E:     Checkboxes and          all dependent        information   will be  data captured              
1040H: Page    1   and PTIN    and  preparer      check      box on page   2 will be   data captured              
1040MU: Will     be data     captured          
1040NR: Pages     1,     2 and 3 will   be data  captured              
1040NR –   Schedule II:   Page 1 only        will be data    captured            
1040NR –   Schedule III:     Pages      1 and   2 will   be data captured            
1040NR MU:‐    Will be     data     captured         
Schedule CR:   Will be     data     captured         
Schedule M:    Pages   1   and 2 will   be data    captured;      the date of  birth   fields should be  completed   for both spouses,  if a joint       
return 
Schedule U:   Will be  data    captured            
2210: Only    the “Farmer/Fisherman”              and    “Annualization”       check    boxes will be data captured            
         If you are supporting         the   2210,   you    must  make   sure your     software  passes the checked   box information     to the       
          2D layout    and   the    MeF    schema      in addition   to doing   the special   calculations.           
2210A: Will   be imaged      only.           
1310: Header    information         will  be  data  captured            
6238: Header    information         and    total  credit    amount    will be data captured.             
IND HEALTH:‐   All fields    will   be data   captured             
Shared Responsibility        Worksheet:         Will   be   imaged  only        
4868: Amount      paid will    be   data   captured           
1040V: Amount      paid    will  be data     captured           
1040ES: Amount      paid     will   be  data  captured            
 
1040C Series     
1040C: Page    1   and PTIN    and  contact     preparer      check   box on  page  2 will be   data captured             

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                                          RHODE ISLAND DIVISION OF TAXATION 
                                                 PAPER FORM SPECIFICATIONS 

2210C: Only    “Annualization”          check  box only   will be data  captured             
4868C: FEIN,   dates     and   amount     paid will be data   captured              
1040C V:‐  FEIN, dates     and    amount  paid  will be   data  captured               
1040C ES:‐  FEIN,    dates     and amount    paid  will be data captured                
 
1041 Series     
1041: Page    1   and PTIN     and  contact  preparer    check  box on   page  1 will be   data captured                 
1041MU: Will     be   data     captured       
1041 Schedule        CR: Will  be  data captured;    barcode    ID is the     same as Schedule     CR for the  1040   Series             
1041 Schedule        M: Will   be data  captured;   barcode     ID is the     same as Schedule     M for the   1040 Series              
1041 Schedule        W: Will   be data  captured          
8736: FEIN,   dates     and    amount   paid  will be data  captured            
1041V: FEIN,    dates    and     amount   paid will be data   captured              
1041ES: FEIN,    dates     and    amount  paid  will be data    captured             
 
1096PT Series         
RI‐ 1096PT: Page      1 will   be data captured;   Only PTIN and      contact  preparer     check box       on page  2 will be data   captured    
4868PT: FEIN,    dates     and    amount  paid  will be data    captured             
1096V: FEIN,    dates    and     amount   paid will be data   captured              
1096PT ES:‐   This   voucher      is discontinued   for tax year   2023.              
2210PT: Check        box will  be  data captured          
1099PT Will ‐  not   contain     a barcode   and will be  imaged   only               
 
Other Business        Series      
T‐ 71: Pages 1 and    2 will   be data  captured.           
T‐ 71A: Pages  1 and    2 will   be data  captured.  Page 3  will be   imaged   only.                  
T‐ 71SP: Page  1 will   be data   captured.          
T‐ 72: Pages 1 and    2 will   be data  captured.           
T‐ 74: Pages 1 through     3 will   be data  captured.           
T‐ 86: Page 1 will   be data   captured.         
BUS‐ EST FEIN,  dates     and    amount   paid  will be  data  captured              
BUS‐ EXT: FEIN,   dates    and    amount  paid  will be   data  captured               
BUS‐  V: FEIN, dates    and    amount    paid will be data  captured                
 
1120 Series     
1120C: Pages    1   through 5,   with the exception       of Schedules   D, E and     F, will be   data captured                
Schedule CGM:        Will be   data  captured        
1120S: Pages    1   through 4,   with the exception       of Schedules   D, F, G       and H, will be   data captured                  
Q‐ Sub Schedule:      Will be data   captured          
1065: Pages    1   through 4 with    the exception      of Schedules    D, F, G       and H will be   data captured             
2220: Only   “Annualization”         check   box will be data   captured             
1120F: Pages    1   through 3 will   be data   captured            
Schedule S:   Will be   data     captured       
1120 POL:‐  Will  be  data     captured        
CR PT:‐ Will be imaged     only         
 
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                                                 RHODE ISLAND DIVISION OF TAXATION 
                                                           PAPER FORM SPECIFICATIONS 

Pass‐ through Entity          Election            
RI‐ PTE: Will   be   data    captured              
RI‐ 1099E: Will      not be   data      captured            
 
Estate Tax      Series        
706: Only      Pages     1,     2 and 4 will   be data  captured.   The rest     of the form   will be IMAGE   ONLY.                    
ESTATE V:‐  Will be      data    captured               
RI‐ 4768: Will    be   data   captured              
T‐ 77: Only    the   name     of the   City/Town        will be data  captured                
T‐ 79: Will    be imaged      only           
IT‐ 95: Will   be imaged      only            
 
Credit Forms             
There will be        no  data capture        on these     forms,  but the  barcode      will be tested  to make sure     it properly    identifies the             
credit form.      Even   though         there    will be no  capture    from these     forms,   all dollar   amounts  must be formatted       to clearly             
Identify dollars         and  cents.      The   preference     is to     format with a decimal.   For example:      “1000.”               
 
RI‐ 2441                                    RI‐ 2949 [prior   yr]                RI‐ 5009                            RI‐ 7695E                         RI‐ 9261 
RI‐ 2874                                    RI‐ 3468                             RI‐ 6324                            RI‐ 8826  
 
Forms Designated              as   White Mail            
Only the social        security   number          or federal   identification    number      will be data  captured     from each   of these forms.              
 
RI‐ 2848                                    RI‐ 433B                             RI‐ 5000   
RI‐ 433A                                    RI‐ 4506                             RI‐ 656   
 
Forms Designated              as   IMAGE ONLY              
No information           will be  data      captured     off of these   forms.   Barcode   must read     as “IMAGEONLY”       and will not   contain   the            
vendor’s NACTP           number.          The   formatting    of dollar   amounts      on these  pages   that  are “IMAGE     ONLY” can   differ from               
those fields      being   data    captured.               
Acceptable formats            for     these    fields:  $12.34;   $12.  ; $12   34        
Unacceptable format:              $1234        (   is this $1,234 or   $12.34       ) 
 
RI‐ 107                                                                                             RI‐ 1040NR, Schedule    II,   page 2     
RI‐ 2210A                                                                                           RI‐ 6238 –   Page 2    
RI  ‐    K 1 – pages 1 and   2                                                                      T‐ 71A –   Page 3    
Form 706       –   pages 5 –     22                                                                 CR PT‐   
 
Other barcoded           Forms          : Fields  and   spacing   are defined    on a  6x10   grid coordinates  ‐   are identified  on the 2022    form             
documents. We            only capture          a few   fields on each  form. The remainder          of the text   and data  fields  on these documents                 
will not be    reviewed,      as   we do not        capture   the data.             
 
Non‐ barcoded Forms:                    Must appear        similar  to   the original  form;  data is not   captured    from these  forms,   so they do   not           
need to   be submitted        for     approval.             
 
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RHODE ISLAND DIVISION OF TAXATION
PAPER FORM SPECIFICATIONS

Font Size

Field Data : Font and size Courier ‐ or Courier New, 12 or 10 pt. Upper case letters only.
Form Text : Vendor choice but must appear similar to original form and easy to read.
Ensure that end users‐ cannot change font size of the data they enter on the forms.

Margin Requirements

There must be a ½ inch margin on all sides of each page of each scanned form.

Paper Size

Reproduced or substitute forms must be the same size as the official forms and should be printed on
8 1/2 inch‐ x 11 inch‐ paper.

Reproduced or substitute coupons must be the same size as the official forms and should be printed on
8 1/2 inch‐ x 3 11/16 inch‐ paper.

Ink Color

Variable data and text should be printed in black ink.

Shading

The color of the boxes on the forms is set to 15% shading.
If you are unable to produce this degree of shading, you may remove the shaded box (any text inside must remain).

Lines

The color of the lines on the forms is set to 15% shading.
If you are unable to produce this degree of shading, you may remove the lines.

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                               RHODE ISLAND DIVISION OF TAXATION 
                                          PAPER FORM SPECIFICATIONS 

                                                      Printing Requirements                     
 
Software must inform taxpayer   to:       
 Send the originally printed  form,    not   a photocopy,   for processing.    Photocopies    will not be accepted.           
 Use black ink only.  
 Some printers  may  distort  PDF   files. To prevent  printing    problems,    print settings  should have            no scaling   and 
  “Portrait” checked. If     possible. set the print  setting & do not   allow user to change.               
  Taxpayer should not    be able  to   change font  style or font   size.         
 Do not print  instructional pages    that   are attached  to supplemental       forms.         
 Suggest that users  print forms    using  Adobe.        
 Vendors are required    to   print the voucher   at the   top of the   page with any instructions  on the bottom  portion  of the          
  page, below the   voucher.  There    should   also be a “cut    here” line on the voucher   so that when   a voucher is   printed         
  and cut, the  OCR scanline and  other    form   information    is properly   positioned.         

                                                        Formatting   of Data              

 Use upper case letters  in   ALL fields  that  contain   alphabetical        entries.           
 
 Social security numbers    and   federal     identification     numbers:            
          Complete identification        number        
          Identification numbers       cannot    be masked,    and users  should   not have   an option  to mask   them            
          Do not use any  dashes    in the   identification numbers             
          SSN: 123456789       
          FEIN: 999999999       
  
 Dates fields:  
          All date should  be formatted      as   MMDDYYYY          
          Correct format:   01012021          
  
 State fields:  
          Input the state  abbreviation      only     
  
 ZIP codes: 
          5 digits only   
  
 Telephone numbers        
          Telephone and    fax   numbers     should   be formatted    as (999)   999 9999 ‐       
 Percentages 
 
  For the  following forms carry  out   to four   decimal places           
           Include leading  zero       
           0.1234 
 
     1040                                               1040NR                                               1040C 
     1040MU                                             1040NR MU‐                                           1096PT 
                                                                   Page 12   of 20

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RHODE ISLAND DIVISION OF TAXATION
PAPER FORM SPECIFICATIONS

For the following forms carry out to six decimal places
 Include leading zero
 0.123456

RI‐ 1120C RI‐ 1065 T‐ 72
RI‐ 1120S T‐ 71 T‐ 74

Dollar amounts
Do not use or allow decimals in currency fields.
Do not use or allow commas in currency or quantity fields.
Do not use or allow dollar or cent symbols.

Negative numbers must be indicated by a hyphen “ “, before ‐ the amount. Do not use parentheses or brackets as
negative indicators.

Do not replicate the % sign at the end of a percentage amount.

Two zeros are required on all currency fields in the cents column. If amounts cannot be formatted this way upon
generation, then zeros should be preprinted and formatted in the same manner as the dollar amount.

Quantity fields should not contain the two zeros.

With the exception of any of the sales tax forms and withholding tax forms , all amounts filled in on forms should be
rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts that are 50¢ or more to the next dollar.
Example: $203.39 becomes 203 00
$203.59 becomes 204 00

Use either a vertical line, a blank space, or if the form is supporting a 2D barcode, NOTHING to separate the dollars and
cents.

For forms with a 2D version:
Example: $125.00 becomes 12500
Dollar amount entries must not include dollar or cent symbols or commas.
Example: $2,033.00 becomes 203300

For forms that do not have a 2D version:
Example: $125.00 becomes 125 00
Dollar amount entries must not include dollar or cent symbols or commas.
Example: $2,033.00 becomes 2033 00

Payment vouchers
With the exception of any withholding forms or sales tax forms, dollar amounts should be rounded to the nearest dollar.
Populate cents with 00
Use either a vertical line or a blank space to separate the dollars and cents.
Example: $125.00 becomes 125 00 or 125.00
Dollar amount entries must not include dollar or cent symbols or commas.

Page 13 of 20

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                                      RHODE ISLAND DIVISION OF TAXATION 
                                             PAPER FORM SPECIFICATIONS 

 Example: $2,033.00 becomes        2033   00    
 
                          Additional Schedules or   Worksheets – Non                            RI Supported‐             
 
If your software   package   generates   worksheets     or schedules   that are not Rhode  Island issued,  you must include the       
“IMAGEONLY” barcode        on   the top of each   page. The location   would be the same  as other 1D   barcodes.            
 
By doing this,  the additional  schedules    and  worksheets    can be submitted  with paper    returns  without causing issues       
delays in   the processing of   returns generated   by your   software package.           

                                      1D Barcode           Voucher      Form      Specifications              
 
If included on  the state form, instructions   are required    to be   printed on the voucher   form.          
 
Important:  
Do not alter   the size of   vouchers     
Do not  print  the due  date in the   period ending date field. This causes  payments   to stop for   manual review.               
 
                                                  2D Barcode            Guidelines                  

                                                    2D Barcode         Specifications            
2D layouts  are  available,  and must be supported,     for:       
        RI‐ 1040    
        RI‐ 1040NR      
        RI‐ 1120C    
        RI‐ 1120S    
        RI‐ 1065    
          
Refer   to the 2D layouts posted on Taxation’s    website:         https://tax.ri.gov/resources/software developers‐            .
  
                                                                   Page 14   of 20

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                                 RHODE ISLAND DIVISION OF TAXATION 
                                            PAPER FORM SPECIFICATIONS 

                                            OCR Scan             Line     Guidelines                  

OCR scanlines are no    longer required on vouchers.  You  will be required   to support   the voucher’s   1D barcode.               
 
USE OF ACCOUNT     IDENTIFICATION      NUMBERS       
Taxation began transitioning   sales  tax   account filers using paper coupons   away  from the use    of federal    identification     
numbers and towards     the use of   assigned account identification   numbers.    You will  notice  the following   forms will now        
have   an account identification number     field rather than a federal   identification number  field.          
 
       STR [new]                                                                     HTDM‐  W
       MBM                                                                           HOM 
       MBQ                                                                           PWTM 
                                                                                      PWTQ 
 
Users should be  instructed  to   put their account identification number     on the coupon  for the sales tax account  type    for      
which they are  filing. An  account identification number  is created     for each tax account  type a taxpayer    may have; it is        
unique   to the taxpayer and the tax type.     
 
                                                                 Page 15   of 20

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                                    RHODE ISLAND DIVISION OF TAXATION 
                                                    PAPER FORM SPECIFICATIONS 

                                                        Withholding Guidelines                                       

 Forms WTQM       and     WTQ    were  discontinued           effective    with   calendar  year 2020                
  
 Quarter monthly‐      (WTQM)        payers:             
  
 Filing requirement:         
 Quarter‐ monthly (WTQM)            payers          are now   considered     weekly   payers     required     to file and   pay electronically.           
  
 Forms: N/A     
  
 Monthly (WTM) payers:               
  
 Filing requirement:         
 Monthly payers    (WTM)      payers         may       be required  to file   and pay electronically.               
  
      If the average     monthly     withholding             of the   prior calendar year is    $200   or more,   a monthly   payer is required       to       
     file and pay  electronically.            
      
      If less than $200,     a monthly           payer   is not   required  to (but   can) file and pay electronically.                 
  
 Forms: 
 WTM will be    used      for all     of the non quarter‐     ending   months     [January, February,        April, May,    July, August, October,            
 and November].        
  
      Format the     month      end  date          as MMDDYYYY        and use the    last day of the month.                  
      
 Form  ‐ RI 941  for all   quarter ending            months   March, ‐    June, September,       and December.        Form RI  941 will  ‐ serve as both         
 the filing form  for the   third   month           of each   quarter, as well   as a reconciliation     for the quarter.              
  
 Quarterly (WTQ)       payers:        
 Form  ‐ RI 941   will be   used by   quarterly payers            for the quarterly   filing and reconciliation.                 
  
 For   all payers regardless     of   payment frequency:                    
 A full page‐ W  ‐  3 was created   for use       starting    with calendar     year 2020.                  
  
 The coupon sized     form    should         continue     to be   used for calendar   years prior    to 2020.                
      
 On Form RI  ‐ W3, if the   Total Tax Withheld            on line  1e  is less than   the Total Payments       on line 2, you   can populate    a            
 negative number       using  a         “ – “ but a refund   will not  automatically    be generated       off of this form   for the taxpayer.   The            
 taxpayer (employer)         would    be     required     to submit    a request    for refund   to the Division      of Taxation.              
  
 Withholding tax   forms      are   an exception          to the   rule of rounding   (see page    12).  All withholding     amounts should       be          
 exact.  There should     not be any         rounding     of any   amounts      on any of the withholding        tax forms.              

                                                                             Page 16   of 20

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                              RHODE ISLAND DIVISION OF TAXATION 
                                      PAPER FORM SPECIFICATIONS 

                                 Checklist for Submitting               Substitute       Forms          

  Subject line of   email with   submissions       should    indicate Vendor   ID, form(s)  being submitted, and whether   
   email   is Initial Submission  or   Resubmission            
  Enclose   a submission sheet       with  each    submission        
  A submission sheet       is     to only contain  forms   from one tax type  –       do not mix tax types    
  Submission includes one        full     field sample,   two data  samples,  and all pages   of the   form.     
  If test data is   provided, samples      are  to include   the test data.       
  Targets are solid       black and  placed correctly          
  There       is a ½ inch margin on all sides   of each   page        
  Font size is   correct     
  Special characters are        not  placed within SSNs,      FEINs, zip codes,  and percentage   fields        
  Identification numbers are         not   masked          
  Barcode   is printed correctly     and   has  at least   ¼ inch   whitespace on all sides          

                                                              Page 17   of 20

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                             RHODE ISLAND DIVISION OF TAXATION 
                                    PAPER FORM SPECIFICATIONS 

                                          Notes for Tax               Year     2022              

                                                   Notable Form Changes                       
  
 RI 1040/RI‐ 1040NR‐     
 Line references   have been     updated   to conform    to Federal   form changes.             
 Removal/addition of   decreasing modifications           on   Schedule    M     
 Increase to   the maximum       credit RI 1040H  ‐ Property   Tax Relief  Credit           
 RI‐ 6238 Lead Paint Credit  Income     Limit  increased           
 Adjustments for    inflation    to   Standard Deduction     amounts,   Exemption       amount, tax tables,  Schedule     U      
 Individual Mandate    and   Shared    Responsibility    Worksheet      costs have  been    updated          
  
 2D layout changes:     
 Removal of   five instances  of   the Individual   Mandate      fields     
 Addition of   instances for the   1040MU      and  1040NR     MU  ‐     
  
 RI 1041‐  
 Removal/addition of   decreasing modifications           on   Schedule    M     
  
 Schedule B  ‐ CR   
 The Jobs Training  Tax Credit   [RI 2949]‐    and the Enterprise    Zone Wage    Credit   [RI ZN02] have‐ been    removed.            
 
 OCR Scanlines   on Vouchers          
 OCR scanlines are  no longer    included      on voucher   forms.   1D barcode   will be required.             
  
 Voucher placement        
 All vouchers have  been     moved    to the   top of the   page and instructions,  if applicable,   below the voucher.             
  
                                                    New Forms/Schedules                       
 Effective periods  beginning      on or   after January 1, 2023:        
 New sales tax form  to   be used   by monthly     and quarterly   filers.         
  
 Cannabis tax  discussions   in   process, but    filers will be required  to file   electronically so there   may not be a form.       
  
                                                      Discontinued Forms                     
       
 Form  ‐ RI 1096PT ES‐  
 Form RI  ‐ 1096PT ES‐  will not be used  starting  with tax  year 2023.   Filers will  be moved  to using Form   BUS EST   or     ‐      
 Form RI  ‐ 1041ES.    

                                                             Page 18   of 20

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RHODE ISLAND DIVISION OF TAXATION
PAPER FORM SPECIFICATIONS

This means that any remaining estimates for tax year 2022 will still be made using Form RI 1096PT ‐ ES. These‐
will be the last quarters for which you will use this form. You should have received approval for this form with
your last approvals.

st
Starting with the 1 quarter estimate for tax year 2023, filers will begin using either BUS EST or Form‐ RI 1041ES, ‐
depending on the tax type. Pass through‐ filers that are a Sub S Corporation, LLC, or Partnership will begin using
Form BUS EST.‐ Trusts will use Form RI 1041ES. ‐

Form RI ‐ 1096PT ES‐ will not be provided for software vendors and is not to be submitted for approval.

The reason for this change is we are moving towards making pass through ‐ withholding currently filed on Form
RI‐ 1096PT a schedule rather than its own series of forms effective for tax year 2023 [to be filed in 2024].

Corporate Tax Vouchers
Filers that currently use vouchers RI 1120V, ‐ RI 1065V, ‐ RI 1120ES ‐ and RI 7004 ‐ will be moving towards the use of
the BUS forms – BUS V, BUS‐ EST and‐ BUS EXT for‐ payments made starting in 2023.

Those payments would be for:
Tax year 2022: RI ‐ 1120V, RI 1065V ‐ and RI 7004. ‐
Tax year 2023: RI ‐ 1120ES

Vouchers RI ‐ 1120V, RI ‐ 1065V, RI 1120ES ‐ and RI 7004 ‐ will not be provided for software vendors and are not to
be submitted for approval. You should have received approval for this form with your last approvals.

Page 19 of 20

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                                RHODE ISLAND DIVISION OF TAXATION 
                                            PAPER FORM SPECIFICATIONS 

                                                             Legislative Changes                         
   
                                              New legislation                                                          Form(s) Impacted               
 44 1‐ ‐  7. Interest on delinquent     payments                                                                   RI‐ 1040/RI 1040NR,‐            
 (2) On and    after  January   1, 2023,   in no   event  shall the rate  of interest    exceed                    RI‐ 1120C, RI  ‐ 1120S, RI      ‐
 twenty one‐    percent  (21%)     per  annum    nor be less    than twelve      percent     (12%) per             1065, RI  ‐ 1041, RI  ‐ 1040C,        
 annum except:                                                                                                     RI‐ 1096PT, RI  ‐ PTE, T 71,  ‐      
 (A) for trust  fund  taxes  as established     by §§     44 19 35 and‐ ‐ 44 30 76,   in no‐ event‐                T‐ 71A, T  ‐ 72, T 74,  ‐ T 86  ‐   
 shall the   rate of   interest exceed  twenty     one‐ percent     (21%)     per annum      nor be less           [full list still being       
 than eighteen percent       (18%)    per  annum.                                                                  compiled] 
  
 This will   be effective for   tax periods   on or  after   January    1, 2023.   Additional                 
 guidance regarding       this  will  be coming    in the   next week     or two.               
 44 1‐ ‐ 31.2. Electronic filing   of large   entity tax returns,    electronic       payments,     and             
 penalties 
 b) Beginning   on    January   1,   2023, any larger business      registrant     is required   to file         
 returns and    remit    taxes to   the State of Rhode    Island   electronically               
 44 18‐ 30.‐ Gross    receipts  exempt     from  sales    and use  taxes                                           T‐ 204R     
 Expansion of     (12)  Coffins, caskets,     urns, shrouds     and burial     garments;              
 Addition of   (67) Breast   pump     collection   and    storage   supplies              
 44 30‐ 12‐ Rhode     Island income     of a     resident individual                                               RI‐ 1040/RI 1040NR‐            
 (vi) For tax  years  beginning    on or after   January    1, 2022,   the dollar     amount                       Schedule M   calculation            
 contained by   reference in   subsection (c)(9)(i)(A)          shall  be adjusted       to equal   the            Instructions 
 dollar amount    contained     in   subsection (c)(8)(i)(A),      as adjusted     for inflation,   and         
 the dollar amount       contained    by   reference in subsection(c)(9)(i)(B)             shall be        
 adjusted to   equal the  dollar   amount      contained     in subsection       (c)(8)(i)(B),   as        
 adjusted for   inflation     
  
 (12) Any    rebate   issued to   the taxpayer   pursuant      to § 44     30 103‐ to the‐ extent             
 included in   gross income     for federal   tax purposes             
 44 33‐ 9.‐  Computation of   credit [Property       Tax Relief]                                                   RI‐ 1040H    
 Income Range        1 Person      2 or More Persons  
 less than $6000             3%                    3%  
 $6001-9000                  4%                     4% 
 $9001-12000                5%                     5%   
 $12001-15000              6%                     5%  
 $15001‐30000 35000   6%                        6% 
  
 For tax years  beginning    on    or after   January 1, 2022   the maximum           credit shall  be           
 six 30 hundred   dollars    ($600).        
                                                                                                                                                             
                                                                                                                                                     Updated 
                                                                                                                                      September 8,   2022    
                                                                     Page 20   of 20

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