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State of Rhode Island and Providence Plantations
Form RI-941 - Employer’s Quarterly Tax Return and Reconciliation
INFORMATION FOR EMPLOYERS FILING RECONCILIATION OF RHODE ISLAND INDIVIDUAL INCOME TAX WITHHELD
Purpose
Form RI-941 is a new form intended to be filed starting in 2020 by:
1) Those employers eligible to remit, on a Quarterly basis, the Rhode Island state income tax withheld from employees’
wages. Form RI-941 will be used by Quarterly payers to accompany the Quarterly withholding payment, as well as serve as
a Quarterly Reconciliation. For those Quarterly payers, Form RI-941 replaces Form WTQ (RI-941Q) previously used.
AND
2) All other employers withholding Rhode Island state income tax from employee wages in order to reconcile the amount of
Rhode Island state income tax withheld from employees’ wages with the actual payments remitted to the RI Division of
Taxation during the quarter.
General Instructions
1. Enter the employer's name and address in the space Employers filing WEEKLY should enter the tax withheld for
provided. each period in the appropriate Week row for each monthly
column. Add up the weekly payments for each month and
2. Enter the employer’s federal identification number. enter the total in the TOTAL column for each month.
3. Enter the period end date for Form RI-941. The date should 7. Form RI-941, Employer’s Quarterly Tax Return and
be entered using the following format: Reconciliation must be filed no later than the last day of the
MMDDYYYY month following the end of the quarter.
For example: 12312020
8. Some employers are required to file Form RI-941 and make
4. Enter an email address that would allow the Division of payments via electronic means.
Taxation contact you in case any questions arise regarding Weekly payers must file and pay via electronic means.
your RI-941 filing. Monthly payers with an average Rhode Island withholding
for the previous calendar year of $200 or more per month
5. If the need arises to file an amended RI-941, check the must file and pay via electronic means.
Amended Return check box and complete the form.
Monthly payers with an average Rhode Island withholding of
6. Employers filing QUARTERLY should enter the tax withheld $50 or more, but less than $200 per month may file and pay
for the quarter in the TOTAL row of the 3rd MONTH OF via electronic means.
QUARTER column. There is a box in this location marked Quarterly payers with an average Rhode Island withholding
specifically for Quarterly payers. of less than $50 per month may file and pay via electronic
means.
If filed on paper, Form RI-941 should be sent to:
Rhode Island Division of Taxation
One Capitol Hill
Employers filing MONTHLY should enter the tax withheld Providence, RI 02908
for each month in the TOTAL row of each monthly column.
8. Paid preparers of Form RI-941 should complete the paid
preparer sections at the bottom of the form, and should
enter their PTIN in the space provided.
9. If necessary, further assistance may be obtained by calling
(401) 574-8941.
Line by Line Instructions
Line 1: Enter the amount of state income tax withheld from employees’ wages, tips, and other compensation for this quarter.
This amount should equal the sum of all the “Total” columns.
Line 2: Enter the amount of total payments made to the RI Division of Taxation for the quarter.
Line 3: Subtract the amount on line 2 from line 1 and enter the difference on line 3. This is the amount of state income tax
withholding due and payable with Form RI-941.
Line 4: Enter the total number of employees who received wages, tips, and other compensation for this quarter.
Line 5: Enter the total amount of wages, tips, and other compensation for this quarter.
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