Form Ri 1099-Pt - Rhode Island Pass-Through Withholding

2. Payer’s Entity Type

Rhode Island

Check if corrected

Sub S Corporation

2005

Pass-Through

LLC

1. Payer’s Federal Identification Number

RI 1099-PT

Partnership

Withholding

Trust

5. Recipient’s Identification Number

3. Payer’s Name and Address

4. Recipient’s Name and Address

6. Recipient

Individual

Type

Pass-through

Other ____________

7. Recipient’s percent of ownership

8. Recipient’s RI Withholding

Copy D - RECIPIENT copy (retain for your records)

INSTRUCTIONS

For more information on pass-through entity withholding or to obtain forms, refer to Rhode Island Division of Taxation’s website :

or call (401) 222-1111.

GENERAL INSTRUCTIONS

SPECIFIC INSTRUCTIONS

PURPOSE: Form RI 1099-PT is used to report Rhode

Box 1 – Enter the Federal Identification Number of the pass-

Island pass-through entity withholding for nonresident part-

through entity generating the Rhode Island source income for

ners, members, beneficiaries and shareholders.

the recipient and submitting the withholding tax payments on

behalf of the recipient.

FOR THE RECIPIENT: The amount in box 8 represents the

amount of Rhode Island taxes withheld by the pass-through

Box 2 – Check-off the pass-through entity type.

entity on your behalf. Please note that your total pass-

through entity income is not reported on this form. The total

Box 3 – Enter the pass-through entity’s name and address.

income will be reported to you on Federal Schedule K-1 by

the pass-through entity of which you are an owner or benefi-

Box 4 – Enter the recipient’s name and address.

ciary. A copy of this form RI 1099-PT must be attached to

your Rhode Island Income Tax return in order to receive

Box 5 – Enter the recipient’s Identification Number.

credit for any withholding made on your behalf.

Box 6 – Check-off the recipient type if known. Otherwise

FOR THE ENTITY: The pass-through entity must supply

leave blank.

each nonresident member with a copy of Form RI 1099-PT,

showing the amount of Rhode Island withholding for that

Box 7 – Enter the recipient’s percentage of ownership in this

member. For a Sub S Corporation, Form RI 1099-PT must

pass-through entity.

be issued to the nonresident member(s) no later than the fif-

teenth day of the third month following the close of the enti-

Box 8 – Enter the amount of Rhode Island taxes withheld on

ty’s tax year. For an LLC, partnership or trust, Form RI

behalf of the recipient by this pass-through entity.

1099-PT must be issued to the nonresident member(s) no

later than the fifteenth day of the fourth month following the

close of the entity’s tax year. The member must attach this

form to their Rhode Island Income Tax return in order to sub-

stantiate 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 1096-PT.

Form Ri 1099-Pt - Rhode Island Pass-Through Withholding - 2005 Page 2

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