Rhode Island Department of Revenue
Division of Taxation
Form Specifications Guide
Tax Year 2024
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Rhode Island Department of Revenue
Division of Taxation
Form Specifications Guide
Tax Year 2024
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Table of Contents
Tax Year 2024..........................................................................................................................................................................3
General....................................................................................................................................................................................4
Vendor Registration................................................................................................................................................................4
Software Developers Information Page..................................................................................................................................4
Approval Process.....................................................................................................................................................................5
Electronic Mandate.................................................................................................................................................................6
NEW for Tax Year 2024: RI 1065 ‐ SMLLC Requirement .......................................................................................................... 6
Forms and/or Schedules Not Supported ................................................................................................................................6
Submission Requirements for 2D and Paper Forms ............................................................................................................... 7
Paper Form Submission for Approval .....................................................................................................................................9
Paper Form Resubmission (if required) ..................................................................................................................................9
1D Barcode Guidelines for 2D and Paper Forms................................................................................................................... 10
1D Barcode Specifications.....................................................................................................................................................10
Barcode location for letter size, portrait oriented‐ forms:.................................................................................................... 10
Barcode location for letter size, landscape oriented‐ forms: ................................................................................................ 10
Barcode location for coupon sized forms (unless noted otherwise on the form):...............................................................10
Anchors .................................................................................................................................................................................11
1D Barcode Voucher Form Specifications............................................................................................................................. 11
Grid & Line Spacing...............................................................................................................................................................12
Data Capture on Forms.........................................................................................................................................................12
Font Size................................................................................................................................................................................15
Margin Requirements ...........................................................................................................................................................15
Paper Size..............................................................................................................................................................................16
Ink Color................................................................................................................................................................................16
Shading..................................................................................................................................................................................16
Lines ......................................................................................................................................................................................16
Printing Requirements ..........................................................................................................................................................16
Formatting of Data for 2D and Paper Forms ........................................................................................................................ 17
Additional Schedules or Worksheets – Non RI Supported‐ ................................................................................................... 18
2D Barcode Guidelines..........................................................................................................................................................19
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
2D Barcode Specifications.....................................................................................................................................................19
MeF Guidelines .....................................................................................................................................................................19
OCR Scan Line Guidelines......................................................................................................................................................19
Withholding Guidelines.........................................................................................................................................................20
Checklist for Submitting Substitute 2D and Paper Forms..................................................................................................... 22
Notes for This Tax Year .........................................................................................................................................................23
Notable Form Changes..........................................................................................................................................................23
Notable MeF Changes...........................................................................................................................................................24
Notable Requirement Changes.............................................................................................................................................24
New Forms/Schedules ..........................................................................................................................................................25
Discontinued Forms ..............................................................................................................................................................25
Legislative Changes...............................................................................................................................................................26
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Tax Year 2024
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 2024
o Vendors should complete Rhode Island’s Tax Year 2024 LOI for MeF, 2D and paper versions for all tax
types/series except for Withholding Tax.
o Payroll companies should complete Rhode Island’s Tax Year 2024 Payroll LOI for Withholding Tax.
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 correct schema mapping for MeF and proper formatting and
placement of data on paper 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. When it is noted that a form series can be submitted for approval this means we are ready to test the series.
Submitting prior to that date will delay the turn around‐ time for your submission and could mean you are submitting
without the latest form updates.
All vendor LOIs 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 Tax.VendorForms@tax.ri.gov .
Notification will be sent via SES regarding start dates for ATS testing.
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RHODE ISLAND DIVISION OF TAXATION
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.
Taxation has an electronic mandate for filings and payments in 2024. Larger Business Registrants are required to file
tax returns and remit payments via electronic means. See the Electronic Mandate section of this document for more
information.
Vendor Registration
Each year, vendors will be required to submit a registration application prior to and in order to, being able to
submit forms and ATS tests for approval.
Send your completed registration form and/or Payroll LOI 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.
A separate email will be sent for MeF purposes.
The RI Division of Taxation reserves the right to withhold and/or revoke 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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Registered vendors will be able to submit 2D and paper draft forms for approval as soon as forms are marked READY
FOR TESTING on the Software Developers page.
Vendors will be notified via SES when schema is available and when they may begin submitting for ATS testing.
Approval Process
2D and paper:
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 15, 2024. 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.
MeF:
Vendors will be notified via SES when they may begin submitting for ATS testing.
Refer to the SES for MeF schema and formatting.
Refer to the Software Developers page of Taxation’s website for tests.
https://tax.ri.gov/resources/software developers‐
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Electronic Mandate
If you choose to support any of Taxation’s forms (with the exception of personal income tax and fiduciary income
tax), you will be required to provide the following messaging to users:
The State of Rhode Island Division of Taxation has an electronic mandate which requiring that a larger
business registrant file all its tax returns and remit any payments via electronic means. A larger business
registrant is defined as one that operates as a business whose combined annual liability for the entity for all
taxes administered by the RI Division of Taxation is equal to or exceeds $5,000; or that operates as a business
whose annual gross income for the entity is over $100,000. If you meet the requirements of the mandate, but do
not file and pay via electronic means you may be subject to a penalty. The form you are filing can be filed on the
RI Division of Taxation’s portal at https://taxportal.ri.gov/
For more information visit:
https://tax.ri.gov/online services/tax‐ portal‐
https://taxportal.ri.gov/
Or contact the Division of Taxation:
Via email: Taxportal@tax.ri.gov
Via telephone: (401) 574 8484‐
NEW for Tax Year 2024: RI ‐ 1065 SMLLC Requirement
For tax years beginning on or after January 1, 2024, vendors supporting Form RI 1065 ‐ will be required to properly
support SMLLC filers. The RI Division of Taxation expects that a SMLLC entity will be able to:
File Form RI ‐ 1065 as an unlinked state return.
File as a SMLLC without having to create an additional member for their entity.
Be able to verify that the return does not have errors without having to disable error checking on the return in
order to submit the return.
Forms and/or Schedules Not Supported
If your software product is not going to support certain forms and/or schedules that are part of a tax type series that is
supported, users of your software product must be made aware of the software product’s limitations regarding what is
not being supported.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Submission Requirements for 2D and Paper Forms
When submitting 2D and paper forms, you must submit the entire series for review. Any series which has tests provided
must have all 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 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
1120C Series
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 ‐
Sales Tax Series (STR, HOM, MBM, MBQ, HTD, PWM, PWQ)
Withholding Series – (WTM, RI ‐ 941, W 3, ‐ ‐ W 4)
Test data will be supplied for the 1040 Series, the 1040NR Series, the 1041 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 – Required Due to Form Update:
CIG APP‐ – new application coming. T 11‐
TOB APP‐ – new application coming. T 11A‐
Other Forms – Required Due to Form Update:
BAR – Business Application and Registration
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Other Barcoded Forms – Annual Approval Not Required:
If you support any of the following forms, you must provide a listing of which ones you support and submit that list
with your LOI. You do not need to submit these for approval 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.
In addition, due to the state’s mandate requiring the filing of returns and payment of taxes electronically, some
taxpayers can no longer file these forms on paper and instead must file through Taxation’s tax portal.
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‐ MFT‐ EP RI‐ 9465 71.3 Intent to
ARS D‐ EXO‐ APP RI‐ 2848 RI‐ COI File Notice of
ARS R‐ HCP 64‐ RI‐ 4292 SIM‐ 1 Sale
BD 01‐ HCP 65‐ RI‐ 433A T 12‐ 71.3 Notice of
BD APP‐ LOGS RI‐ 433B T 59‐ Sale
CCS 67‐ MFT 1‐ RI 4506‐ T‐ 63 71.3 Affidavit of
C‐ REF SU‐ MFT APP‐ RI 5000‐ TPO 3‐ Exempt Seller
EMP APP‐ MFT DB‐ RI‐ 656 UORF 1‐
EMP B‐ MFT EB‐ RI‐ 8478
Non Barcoded‐ forms – Approval NOT Required:
If you support any of the following forms, you must provide a listing of which ones you support and submit that list
with your LOI. You do not need to submit these for approval unless the form changes or you are notified to do so by
the Division of Taxation. 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
FORM SPECIFICATIONS
Paper 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 the form is
approved or rejected. If rejected, Taxation will explain how the form needs to be changed. Resubmission is required.
Paper 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
FORM SPECIFICATIONS
1D Barcode Guidelines for 2D and Paper Forms
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
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)
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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)
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.
Page 2 must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
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. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
1310: Header information will be data captured.
6238: Header information and total credit amount will be data captured.
Page 2 must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
1040 Series (continued)
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.
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.
1040C NE:‐ No data capture.
1041 Series
1041: Pages 1, 2 and 3 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.
NEW Schedule PTE: Will be data captured .
1041 Schedule PTW: 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.
K‐ 1: Both pages will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY”
section.
1096PT Series
The below is provided for informational purposes only for prior year returns.
The last year for the RI 1096PT ‐ is tax year 2022.
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 2024.
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. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
T‐ 71SP: Page 1 will be data captured.
T‐ 72: Pages 1 and 2 will be data captured.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
T‐ 74: Pages 1 through 3 will be data captured.
T‐ 86: Page 1 will be data captured.
RI Schedule B ‐ CR: 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 E and F, will be data captured.
Schedule CGM: Will be data captured.
NEW Schedule D: Will be data captured. [note – this is a full page version of the prior year’s Schedule D]
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. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
RI Schedule B ‐ CR: 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.
RI‐ 107: Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
NEW Schedule PTE: Will be data captured.
Schedule PTW: Will be data captured.
K‐ 1: Both pages will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY”
section.
Pass‐ through Entity Election
The below is provided for informational purposes only for prior year returns.
The last year for the RI PTE ‐ is tax year 2023.
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.
Form 706 – pages 5 – 22 will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE
ONLY” section.
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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 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, but it must be clear what the amount is intended to be.
Acceptable formats for these fields: $12.34; $12. ; $12 34
Unacceptable format: $1234 ( is this $1,234 or $12.34 )
Other barcoded Forms : Fields and spacing are defined on a 6x10 grid coordinates ‐ are identified on the 2024 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 like the original form; data is not captured from these forms, so they do not need to
be submitted for approval.
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 like 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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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.
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Formatting of Data for 2D and Paper Forms
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‐
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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.
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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‐ .
MeF Guidelines
Refer to the MeF schema provided for each form once you have been provided access to SES.
DO NOT USE THE SPEC GUIDELINES PROVIDED FOR 2D OR PAPER FORMS FOR MeF.
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 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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Withholding Guidelines
Forms WTQM and WTQ were discontinued effective for calendar year 2020.
Electronic Mandate for Return Filing and Payment Remittance
Beginning on January 1, 2023, any larger business registrant is required to file returns and remit taxes to the State
of Rhode Island electronically.
A larger business registrant is an employer that operates as a business whose combined annual liability for the entity
for all taxes administered by the RI Division of Taxation is equal to or exceeds $5,000; or that operates as a business
whose annual gross income for the entity is over $100,000.
Payroll Companies
Complete and submit the Payroll LOI to Tax.VendorForms@tax.ri.gov.
Upon successful review and registration, you will be able to submit bulk files for RI 941, W ‐ 2, W 3 and ‐ ‐ 1099.
See the Withholding Filing Requirements document for more information.
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 UNLESS it is
considered a larger business registrant as described above.
Forms:
WTM will be used for all the non quarter‐ ending months [January, February, April, May, July, August, October,
and November] ONLY if a payment is being mailed to the RI Division of Taxation.
th
Format the month end date as MMDDYYYY and use the last day of the month. Use the 29 for February if
it is a leap year.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
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:
Filing requirement:
Quarterly payers may be required to file and pay electronically if considered a larger business registrant as
described on the top of preceding page [page 20].
Forms:
Form ‐ RI 941 will be used by quarterly payers for the quarterly filing and reconciliation.
Form ‐ RI 941 information may be filed through a bulk file upload process.
Email TaxPortal@tax.ri.gov for more information.
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 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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Checklist for Submitting Substitute 2D and Paper Forms
Make sure you submit an LOI prior to trying to submit forms for approval.
Make sure you received an email notification from Tax.VendorForms@tax.ri.gov stating that you can
submit forms for approval once testing for the particular tax type opens.
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.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Notes for This Tax Year
Notable Form Changes
RI 1040/RI‐ 1040NR‐
Line references have been updated to conform to Federal form changes.
New charitable contribution added and change to label on another charitable contribution.
Increase to the maximum credit and income tiers on 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.
RI 1041‐
New line to report Pass through‐ Entity Election Tax from new Schedule PTE on page 1 of return.
Addition of Schedule PTE for Pass through‐ Entity Election.
RI 1065‐
Addition of multiple lines for K 1 ‐ counts on page 1 of return.
New line to report Pass through‐ Entity Election Tax from new Schedule PTE on page 1 of return.
Addition of Schedule PTE for Pass through‐ Entity Election
RI 1120C‐
New checkbox and count line related to Federal Consolidated Group Election on page 1 of return.
Addition of Schedule D – a full page schedule for Form RI 1120C’s ‐ Schedule D – Pass through Withholding‐ Paid
on Entity’s Behalf previously located on page 3.
RI 1120S‐
Addition of multiple lines for K 1 ‐ counts on page 1 of return.
New line to report Pass through‐ Entity Election Tax from new Schedule PTE on page 1 of return.
Addition of Schedule PTE for Pass through‐ Entity Election.
RI Schedule K ‐ 1
New checkbox on front for Grantor Trust.
New section on page 2 for Grantor Trust information.
T 71‐ A
Addition of checkboxes for Initial Return, Amended Return and Final Return
T 74‐
New Combined Reporting Study schedule will be required for all filers.
This schedule will be submitted electronically only.
A file format layout will be provided.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
2D layout changes:
RI‐ 1040/RI 1040NR:‐
Removal of “M” as an allowable exemption on the IND HEALTH ‐ form.
Addition of new charitable contribution.
RI 1120C‐
New checkbox and count line related to Federal Consolidated Group Election.
Addition of Schedule D – full page schedule for form’s Schedule D – Pass through‐ Withholding Paid on
Entity’s Behalf.
RI 1120S/RI‐ 1065‐
Addition of multiple lines for K 1 ‐ counts on page 1 of return.
New line to report Pass through‐ Entity Election Tax from new Schedule PTE on page 1 of return.
Addition of Schedule PTE.
New checkbox on front for Grantor Trust.
New section on page 2 for Grantor Trust information.
OCR Scanlines on Vouchers
OCR scanlines are no longer included on voucher forms. 1D barcode will be required.
Voucher placement on paper
All vouchers remain at the top of the page and instructions, if applicable, below the voucher.
Notable MeF Changes
Taxation now requires the filing of extensions, with or without a payment, for all tax types supported through
MeF.
Notable Requirement Changes
For tax years beginning on or after January 1, 2024, vendors supporting Form RI 1065 ‐ will be required to
properly support SMLLC filers. The RI Division of Taxation expects that a SMLLC entity will be able to:
File Form RI ‐ 1065 as an unlinked state return.
File as a SMLLC without having to create an additional member for their entity.
Be able to verify that the return does not have errors without having to disable error checking on the return in
order to submit the return.
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
New Forms/Schedules
Effective periods beginning on or after January 1, 2024:
Schedule PTE has been created to replace Form RI PTE. ‐
Schedule PTE will be used to calculate Pass through‐ Entity Election Tax for member(s) of an entity making such
an election and filing RI ‐ 1041, Form RI 1065 ‐ or Form RI 1120S. ‐
Discontinued Forms
RI PTE‐ [Pass through‐ Entity Election] Series
RI‐ PTE
RI‐ 1099E
Beginning with tax year 2024 [to be filed in 2025], pass through ‐ entity election previously filed on Form RI PTE ‐
will be calculated using Schedule PTE and included with Form RI 1065, ‐ RI 1120S ‐ or RI 1041. ‐
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RHODE ISLAND DIVISION OF TAXATION
FORM SPECIFICATIONS
Legislative Changes
New legislation Form(s) Impacted
44 1‐ ‐ 31.2. Electronic filing of large entity tax returns, electronic payments, ALL BUSINESS FORMS
and penalties.
Beginning on January 1, 2023, any larger business registrant is required to file
returns and remit taxes to the State of Rhode Island electronically.
This is a reminder.
44 14‐ 39.‐ Combined reporting study. T‐ 74
44 30‐ 2.12.‐ Refund deduction for contribution to the behavioral health RI‐ 1040/RI 1040NR‐
education, training, and coordination fund.
There shall be provided as a deduction from any refund from the Rhode Island
personal income tax otherwise due to a taxpayer for a taxable year a
contribution to the behavioral health education, training, and coordination
fund. The provision for the contribution shall appear on the state personal
income tax return as follows: Behavioral health education, training, and
coordination fund.
Check if you wish to contribute ___________ $1.00 ___________ $5.00
___________ $10.00 ___________ $ _______________ (write in amount of
your tax REFUND for this program.)
Updated
September 20, 2024
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