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      State of Rhode Island Division of Taxation 
      Form RI W-3 
      Transmittal of Wage and Tax Statements                                                     19106199990101

Name                                                                                   Federal employer identification number

Address                                                                                For the calendar year ending:
                                                                                                                 12312024
Address 2                                                                              E-mail address

City, town or post office                         State        ZIP code
                                                                                                      Amended Return

1a Total tax withheld for the 1st Quarter (January, February, and March) as shown on Form RI-941.............................                                         1a

b Total tax withheld for the 2nd Quarter (April, May, and June) as shown on Form RI-941.........................................                                      1b

c Total tax withheld for the 3rd Quarter (July, August, and September) as shown on Form RI-941.............................                                           1c

d Total tax withheld for the 4th Quarter (October, November, and December) as shown on Form RI-941 ..................                                                 1d

e Total tax withheld for the year. Add lines 1a through 1d.......................................................................................                     1e

2 Total payments made for the year .................................................................................................................................. 2

3 Amount Due. Subtract line 2 from line 1e.............................................................................................................               3

4 Total amount of state wages, tips, and other compensation for the calendar year ..............................................                                      4
                                                  DRAFT 
5 Total number of state wage & tax statements (Form W2) sent with this reconciliation form................................                                            5

Note:   
If you are an employer with 25 or more employees, it is required that all of the W-2 forms issued to employ-
ees are submitted electronically to the RI Division of Taxation through electronic file transfer (EFT) or on CD.   
See instructions for more information.

Under penalties of perjury, I declare that I have examined11/08/2024this return and accompanying schedules and statements, and to the best of my knowledge and 
belief, it is true, accurate and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
 Authorized officer signature                             Print name                                Date                                                                Telephone number

 Paid preparer signature                                  Print name                                Date                                                                Telephone number

 Paid preparer address                            City, town or post office State                ZIP Code                                                                           PTIN

                                             May the Division of Taxation contact your preparer?   YES

                              Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908                                                                                   Revised 
                                                                                                                                                                                        11/2024

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State of Rhode Island Division of Taxation
Form RI W-3 - Transmittal of Wage and Tax Statements
INFORMATION FOR EMPLOYERS FILING LINE BY LINE INSTRUCTIONS
TRANSMITTAL OF WAGE AND TAX STATEMENTS
1. On line 1a, enter the total tax withheld for the 1st quarter of the
1. The employer’s name and address may be pre-printed on the year (months of January, February and March) as shown on Form
form. If incorrect, any necessary changes may be made directly on RI-941.
the form. If not pre-printed, enter the employer’s name and address 2. On line 1b, enter the total tax withheld for the 2nd quarter of the
in the space provided. year (months of April, May and June) as shown on Form RI-941.
3. On line 1c, enter the total tax withheld for the 3rd quarter of the
2. The employer’s withholding reconciliation account ID may be pre- year (months of July, August and September) as shown on Form
printed on the form. DO NOT enter your Federal Employer RI-941.
Identification Number in this section if a pre-printed account ID 4. On line 1d, enter the total tax withheld for the 4th quarter of the
already appears here. If not pre-printed, enter your identification year (months of October, November and December) as shown on
number. Form RI-941.
5. On line 1e, enter the total tax withheld for the year. Add lines 1a
3. Form RI W-3 must be filed no later than January 31st following the through 1d.
end of the tax year. 6. On line 2, enter the actual amount of payments made for the cal-
endar year to the RI Division of Taxation.
4. Remit Form RI W-3 with copies of all Form W-2 Wage and Tax 7. Amount Due. Subtract line 2 from line 1e. If line 2 is less than
Statements, and/or Form 1099. The number of wage and tax state- line 1e, this is the amount due for the calendar year.
ments reported on Form RI W-3 should include statements reflecting Remit this balance due along with Form RI-941.
no withholding as well as those disclosing taxes withheld. These 8. Enter the total amount of state wages, tips and other compensa-
must be accompanied by a totaled list of the amounts of income tax tion for your employees for the calendar year.
withheld as shown on the Form W-2. This total should agree with the 9. Enter the total number of state wage and tax statements (Form
amount stated on line 1e of Form RI W-3. Employers who are not W-2) being sent with this transmittal form.
required to withhold tax from any employee according to tax tables
must still file all withholding tax forms required for the assigned pay-
ment frequency. Submit Form(s) W-2 along with Form RI W-3. ELECTRONIC MANDATE INFORMATION

5. Form W-2 must contain the following information: If you are an employer with twenty-five (25) or more employees, it is
a. Complete name, address and social security number of the required that all of the W-2 forms issued to employees are submitted
employee. electronically to the RI Division of Taxation through electronic file
b. Total wages (including tips) paid in the tax year and compen- transfer (EFT) or on CD.
sation not subject to withholding.
In addition, some employers will be required to file Form RI W-3 by
c. The Rhode Island tax withheld amount clearly identified.
electronic means or be subject to penalty.
d. Full name, address and federal employer identification num-
ber of the employer. If any of the statements below is true for the employer, the employer
DRAFT must file and pay Rhode Island withholding electronically or be penal-
6. Do not enclose any remittance for taxes withheld from your ized.
employees with the package of wage and tax statements and Form 1) The employer’s average Rhode Island withholding for the pre-
RI-W3 being sent to the R.I. Division of Taxation. Remittance for vious calendar year is $200 or more per month;
taxes withheld must be sent with Form RI-941.
2) The employer operates as a business whose combined annu-
al liability for the entity for all taxes administered by the RI
7. Employers who are required to file W-2s and W-3s electronically
Division of Taxation is equal to or exceeds $5,000;
for federal tax purposes must file electronically for Rhode Island.
Employers filing electronically must submit the Electronic Media 3) The employer operates as a business whose annual gross
Transmittal Form with the CD-ROM or DVD. income for the entity is over $100,000.

Form RI-W3 and W-2 Electronic Filing Requirements11/08/2024
Visit the Withholding Tax Section page on the R.I. Division of You may file Form RI W-3 using the R.I. Division of Taxation’s Portal.
Taxation’s website at: https://tax.ri.gov/tax-sections/withholding-tax https://taxportal.ri.gov/. You will also be able to upload a W-2 file
for additional information on filing requiring and for the Electronic using EFW2 format using the R.I. Division of Taxation’s Portal.

Media Transmittal Form.

If you have any questions, contact the R.I. Division’s Tax Portal
8. Further assistance may be obtained at the R.I. Division of Taxation, Team:
One Capitol Hill, Providence, RI 02908 or at www.tax.ri.gov Email: Tax.Portal@tax.ri.gov
Phone: (401) 574-8484

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