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Form Ri-Magnetic Media - Transmittal Form For The Reporting Of W-2 Information On Magnetic Media Page 3

ANY 1099 FILING MUST BE MADE ON PAPER

1099 FORMS ARE NOT REQUIRED UNLESS THERE IS RHODE ISLAND WITHHOLDING TAX – THESE FORMS

CANNOT BE SUBMITTED MAGNETICALLY. 1099 FORMS MUST BE SENT IN ON

PAPER.

THE RHODE ISLAND PERSONAL INCOME TAX LAW, SECTION 44-30-58 (C) READS IN PERTINENT PART AS

FOLLOWS:

INSTRUCTIONS REQUIRING RETURNS OF INFORMATION TO BE MADE ON OR BEFORE FEBRUARY 28 OF

EACH YEAR AS TO THE PAYMENT OR CREDITING IN ANY CALENDAR YEAR OF AMOUNTS OF ONE

HUNDRED DOLLARS ($ 100.) OR MORE TO ANY RHODE ISLAND PERSONAL INCOME TAXPAYER. SUCH

RETURNS MAY BE REQUIRED OF ANY PERSON, INCLUDING LESSEES OR MORTGAGORS OF REAL OR

PERSONAL PROPERTY, FIDUCIARIES, EMPLOYERS AND ALL OFFICERS AND EMPLOYEES OF THIS STATE,

OR OF ANY MUNICIPAL CORPORATION OR POLITICAL SUBDIVISION OF THIS STATE, HAVING THE

CONTROL, RECEIPT, CUSTODY, DISPOSAL OR PAYMENT OF INTEREST, RENTS, SALARIES, WAGES,

PREMIUMS, DIVIDENDS AND OTHER CORPORATE DISTRIBUTIONS, ANNUITIES, COMPENSATIONS,

REMUNERATIONS, EMOLUMENTS, OR OTHER FIXED OR DETERMINABLE GAINS, PROFITS OR INCOME. A

DUPLICATE OF THE STATEMENT AS TO TAX WITHHELD ON WAGES, REQUIRED TO BE FURNISHED BY AN

EMPLOYER TO AN EMPLOYEE, SHALL CONSTITUTE THE RETURN OF INFORMATION REQUIRED TO BE

MADE UNDER THIS SECTION WITH RESPECT TO SUCH WAGES.

IF YOU MEET ONE OF THE FOLLOWING REQUIREMENTS, YOU MUST SUBMIT AN INFORMATION FORM (I.E.

1099, W-2, ETC) TO THE RHODE ISLAND DIVISION OF TAXATION:

1. IF RHODE ISLAND INCOME TAX WAS WITHHELD FROM THE AMOUNT PAID TO THE

RECIPIENT; OR

2. IF THE AMOUNT PAID TO THE RHODE ISLAND RECIPIENT, IN WHOLE OR IN PART,

WAS DERIVED FROM INCOME THAT IS DIRECTLY ATTRIBUTABLE TO OBLIGATIONS

OF STATES OTHER THAN RHODE ISLAND AND/OR THEIR POLITICAL SUBDIVISIONS;

3. IF THE AMOUNT PAID IS FOR SERVICES PERFORMED IN RHODE ISLAND AND THE

RECIPIENT IS A NON-RESIDENT OF RHODE ISLAND; OR

4. IF YOU ARE A QUALIFIED DEPOSITORY ACCEPTING DEPOSITS AS FAMILY

EDUCATION ACCOUNTS UNDER SECTION 44-30-25 OF THE RHODE ISLAND

GENERAL LAWS.

EXCEPT FOR THOSE ENTITIES THAT MEET THE REQUIREMENTS IN 1, 2, 3 OR 4. ABOVE, THE TAX

ADMINISTRATOR HAS WAIVED THE FILING REQUIREMENTS FOR INFORMATIONAL RETURNS FOR THE

CURRENT TAX YEAR.

RHODE ISLAND DOES NOT PARTICIPATE IN THE COMBINED FEDERAL/STATE FILING PROGRAM FOR

MAGNETIC TAPE FILERS.

Form RI-Magnetic Media

Rev 12/2012

page 3

Form Ri-Magnetic Media - Transmittal Form For The Reporting Of W-2 Information On Magnetic Media Page 3