2. Payer’s entity type         3. 
          Check if amended                                                                           2023                             Rhode Island 
                                                                LLC         SMLLC
                                                                LLP         Sub S Corp
                                                                                               Fiscal year payers, enter fiscal dates 
1. Accounting Method:               Cash Basis                  LP          Sole Prop                RI-1099E                         Pass-Through 
                                    Accrual                     Partnership Trust                    , 2023 to               , 2024   Entity Election
                                                                                                     8. Recipient’s percent of ownership
4. Payer’s name and address                                     6 Recipient’s name and address

                                                                                                     9. Recipient’s Decreasing Modification
                                                                                                              (for cash basis overpayments)

                                                                                                     10. Recipient’s Increasing Modification

5. Payer’s identification number                                7. Recipient’s identification number 11. Recipient’s Rhode Island withholding

Copy A - PAYER copy (attach to Form RI-PTE)
                                                                                                                                            "
"

                                                                2. Payer’s entity type         3. 
          Check if amended                                                                           2023                             Rhode Island 
                                                                LLC         SMLLC
1. Accounting Method:                                           LLP         Sub S Corp               RI-1099E                         Pass-Through 
                                    Cash Basis                  LP          Sole Prop          Fiscal year payers, enter fiscal dates 
                                    Accrual                     Partnership Trust                    , 2023 to               , 2024   Entity Election
                                                                                                     8. Recipient’s percent of ownership
4. Payer’s name and address                                     6. Recipient’s name and address

                                                                                                     9. Recipient’s Decreasing Modification
                                                                                                              (for cash basis overpayments)

                                                                                                     10. Recipient’s Increasing Modification

5. Payer’s identification number                                7. Recipient’s identification number 11. Recipient’s Rhode Island withholding

Copy PAYERB - copy (retain for your records)
                                                                                                                                            "
"

                                                                2. Payer’s entity type        3. 
          Check if amended                                      LLC         SMLLC                    2023                             Rhode Island 
1. Accounting Method:                                           LLP         Sub S Corp               RI-1099E                         Pass-Through 
                                    Cash Basis                  LP          Sole Prop          Fiscal year payers, enter fiscal dates 
                                    Accrual                     Partnership Trust                    , 2023 to               , 2024   Entity Election
                                                                                                     8. Recipient’s percent of ownership
4. Payer’s name and address                                     6. Recipient’s name and address

                                                                                                     9. Recipient’s Decreasing Modification
                                                                                                              (for cash basis overpayments)

                                                                                                     10. Recipient’s Increasing Modification

5. Payer’s identification number                                7. Recipient’s identification number 11. Recipient’s Rhode Island withholding

CopyRECIPIENTC -   copy (attach to your Rhode Island income tax return)

                                                 2. Payer’s entity type           3. 
         Check if amended
                                                 LLC             SMLLC                 2023                                   Rhode Island 
 1. Accounting Method:                           LLP             Sub S Corp            RI-1099E                               Pass-Through 
                                    Cash Basis
                                                 LP              Sole Prop        Fiscal year payers, enter fiscal dates 
                                    Accrual                                            , 2023 to               , 2024        Entity Election
                                                 Partnership     Trust
                                                                                       8. Recipient’s percent of ownership
 4. Payer’s name and address                     6. Recipient’s name and address

                                                                                       9. Recipient’s Decreasing Modifications
                                                                                                (for cash basis overpayments)

                                                                                       10. Recipient’s Increasing Modifications

 5. Payer’s identification number                7. Recipient’s identification number  11. Recipient’s Rhode Island withholding

Copy RECIPIENTD -  copy (retain for your records)
                                                                                                                                     "
 "

                                                 INSTRUCTIONS 
                                    For more information on pass-through entity withholding or to obtain forms, refer to the  
                                         Rhode Island Division of Taxation’s website : www.tax.ri.gov or call (401) 574-8970.

              GENERAL INSTRUCTIONS                                                    SPECIFIC INSTRUCTIONS 
                                                                         
PURPOSE:  Form RI-1099E is used to report Rhode Island                  Box 1 – Check-off the accounting method used. 
Pass-through Entity Election Tax paid on Form RI-PTE on                  
that portion of Rhode Island income attributable to individu-           Box 2 – Check-off the pass-through entity type. 
als. The payment of this tax by the pass-through entity is an            
election and is not required to be paid.                                Box 3 – If the pass-through entity operates on a fiscal year 
                                                                        rather than a calender year, enter the fiscal year dates. 
FOR THE RECIPIENT: The amount in box 11 represents the                   
amount of Rhode Island Pass-through Entity Election Tax                 Box 4 – Enter the pass-through entity’s name and address. 
paid on your behalf.  Please note that your total pass-                  
through entity income is not reported on this form.  The total          Box 5 – Enter the identification number of the pass-through 
income will be reported to you on Federal Schedule K-1 by               entity generating the Rhode Island source income for the 
the pass-through entity of which you are an owner or benefi-            recipient and electing to pay the tax. 
ciary.  A copy of this form RI-1099E must be attached to your            
Rhode Island Income Tax return in order to receive credit for           Box 6 – Enter the recipient’s name and address. 
any withholding made on your behalf.                                     
                                                                        Box 7 – Enter the recipient’s identification number. 
NOTE:  The information from your RI-1099E must also                      
be entered on Schedule W of your 2023 Rhode Island                      Box 8 – Enter the recipient’s percentage of ownership in this 
Income tax return.  When entering your RI-1099E infor-                  pass-through entity.  If there are multiple ownership percent-
mation on Schedule W, enter E in Column B.                              ages within the entity, use the income distribution ownership 
                                                                        percentage. 
FOR THE ENTITY: The pass-through entity must supply                      
each member with a copy of Form RI-1099E, showing the                   Box 9 – Enter the recipient’s amount of decreasing 
amount of Rhode Island Pass-through Entity Election Tax                 Modifications. 
paid for that member.  For a Sub S corporation, Form RI-                 
1099E must be issued no later than the fifteenth day of the             Box 10  –     Enter the recipient’s amount of increasing 
third month following the close of the entity’s tax year.  For          Modifications 
an LLC, partnership or trust, Form RI-1099E must be issued               
no later than the fifteenth day of the fourth month following           Box 11 – Enter the amount of Rhode Island taxes paid on 
the close of the entity’s tax year.  The member must attach             behalf of the recipient by this pass-through entity. 
this form to their Rhode Island income tax return in order to 
substantiate the amount withheld.  
 
The pass-through entity is required to submit a copy of this 
form to the Rhode Island Division of Taxation with its filing of 
Form RI-PTE.