ANY 1099 FILING MUST BE MADE ON PAPER 

 1099 FORMS ARE NOT REQUIRED UNLESS THERE IS RHODE ISLAND WITHHOLDING TAX - 
 THESE FORMS  CANNOT BE SUBMITTED MAGNETICALLY.  1099  FORMS MUST  BE SENT  IN ON 
 PAPER.  

 THE RHODE ISLAND PERSONAL INCOME TAX LAW, SECTION 44-30-58 (C) READS IN 
 PERTINENT PART AS FOLLOWS:  

 (C)  INFORMATION  AT  SOURCE  -  THE  TAX  ADMINISTRATOR  MAY  PRESCRIBE  
 REGULATIONS  AND INSTRUCTIONS REQUIRING RETURNS OF INFORMATION TO BE MADE ON 
 OR BEFORE JANUARY 31 OF EACH YEAR AS TO THE PAYMENT OR CREDITING IN ANY 
 CALENDAR YEAR OF AMOUNTS OF ONE HUNDRED DOLLARS ($ 100.) OR MORE TO ANY 
 RHODE ISLAND PERSONAL INCOME TAXPAYER.   SUCH RETURNS MAY BE REQUIRED OF 
 ANY PERSON, INCLUDING LESSEES OR MORTGAGORS OF REAL OR PERSONAL PROPERTY, 
 FIDUCIARIES, EMPLOYERS AND ALL OFFICERS AND EMPLOYEES OF THIS STATE, OR  OF  
 ANY  MUNICIPAL  CORPORATION  OR  POLITICAL  SUBDIVISION  OF  THIS  STATE,  HAVING  
 THE  
 CONTROL,  RECEIPT,  CUSTODY,  DISPOSAL  OR  PAYMENT  OF  INTEREST,  RENTS,  
 SALARIES,  WAGES, PREMIUMS, DIVIDENDS AND OTHER CORPORATE DISTRIBUTIONS, 
 ANNUITIES, COMPENSATIONS, REMUNERATIONS, EMOLUMENTS, OR OTHER FIXED OR 
 DETERMINABLE GAINS, PROFITS OR INCOME.   A DUPLICATE OF THE STATEMENT AS TO TAX 
 WITHHELD ON WAGES, REQUIRED TO BE FURNISHED BY AN EMPLOYER TO AN EMPLOYEE, 
 SHALL CONSTITUTE THE RETURN OF INFORMATION REQUIRED TO BE MADE UNDER THIS 
 SECTION WITH RESPECT TO SUCH WAGES.  

 IF YOU MEET ONE OF THE FOLLOWING REQUIREMENTS, YOU MUST SUBMIT AN INFORMATION 
 FORM (I.E. 1099, W-2, ETC.) TO THE RHODE ISLAND DIVISION OF TAXATION:  

      1.  IF RHODE ISLAND INCOME TAX WAS WITHHELD FROM THE AMOUNT PAID TO THE  
          RECIPIENT; OR  

      2.  IF THE AMOUNT PAID TO THE RHODE ISLAND RECIPIENT, IN WHOLE OR IN PART,  
          WAS DERIVED FROM INCOME THAT IS DIRECTLY ATTRIBUTABLE TO OBLIGATIONS  
          OF STATES OTHER THAN RHODE ISLAND AND/OR THEIR POLITICAL SUBDIVISIONS;  
          OR  

      3.  IF THE AMOUNT PAID IS FOR SERVICES PERFORMED IN RHODE ISLAND AND THE  
          RECIPIENT IS A NON-RESIDENT OF RHODE ISLAND; OR  

      4.  IF YOU ARE A QUALIFIED DEPOSITORY ACCEPTING DEPOSITS AS FAMILY EDUCATION 
         ACCOUNTS UNDER SECTION 44-30-25 OF THE RHODE ISLAND GENERAL LAWS.  
       
 EXCEPT FOR THOSE ENTITIES THAT MEET THE REQUIREMENTS IN 1, 2, 3 OR 4 ABOVE, THE TAX  
 ADMINISTRATOR HAS WAIVED THE FILING REQUIREMENTS FOR INFORMATIONAL 
 RETURNS FOR THE CURRENT TAX YEAR.  

 RHODE ISLAND DOES NOT PARTICIPATE IN THE COMBINED FEDERAL/STATE  FILING 
 PROGRAM FOR MAGNETIC TAPE FILERS.  
 
                                                                          Rhode Island Magnetic Media  
                                                                               1099 Filings  
                                                                          Revised 11/2016