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

2. Payer’s entity type

2011

Rhode Island

Check if amended

Sub S corporation

RI 1099-PT

Pass-Through

LLC

1. Payer’s federal employer identification number

Partnership

Fiscal year payers, enter fiscal dates

Withholding

, 2011 to

, 2012

Trust

6. Recipient’s identification number

4. Payer’s name and address

5. Recipient’s name and address

7. Recipient

Individual

Type

Pass-through

Other ____________

8. Recipient’s percent of ownership

9. Recipient’s Rhode Island withholding

Copy D - RECIPIENT 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 : or call (401) 574-8970.

GENERAL INSTRUCTIONS

SPECIFIC INSTRUCTIONS

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

Box 1 – Enter the Federal employer identification number of

Island pass-through entity withholding for nonresident part-

the pass-through entity generating the Rhode Island source

ners, members, beneficiaries and shareholders.

income for the recipient and submitting the withholding tax

payments on behalf of the recipient.

FOR THE RECIPIENT: The amount in box 9 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 – If the pass-through entity operates on a fiscal year

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

rather than a calender year, enter the fiscal year dates.

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

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

Box 4 – Enter the pass-through entity’s name and address.

your Rhode Island Income Tax return in order to receive

credit for any withholding made on your behalf.

Box 5 – Enter the recipient’s name and address.

NOTE: The information from your RI 1099-PT must also

Box 6 – Enter the recipient’s identification number.

be entered on Schedule W of your 2011 Rhode Island

Income tax return.

Box 7 – Check-off the recipient type if known. Otherwise

leave blank.

FOR THE ENTITY: The pass-through entity must supply

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

Box 8 – Enter the recipient’s percentage of ownership in this

showing the amount of Rhode Island withholding for that

pass-through entity.

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

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

Box 9 – Enter the amount of Rhode Island taxes withheld on

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

behalf of the recipient by this pass-through entity.

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

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 - 2011 Page 2

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