Form RI W-4 2018 Rhode Island Employer's Income Tax Withholding Tables - Rhode Island

Form RI W-4 is a Rhode Island Department of Revenue form also known as the "Rhode Island Employer's Income Tax Withholding Tables". The latest edition of the form was released in July 10, 2017 and is available for digital filing.

Download an up-to-date Form RI W-4 in PDF-format down below or look it up on the Rhode Island Department of Revenue Forms website.

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2018
RHODE ISLAND EMPLOYER’S
INCOME TAX WITHHOLDING
TABLES
www.tax.ri.gov
2018
RHODE ISLAND EMPLOYER’S
INCOME TAX WITHHOLDING
TABLES
www.tax.ri.gov
CONTENTS
Page
Employer’s Tax Calendar...................................................................................................................
3
4 - 5
Instructions.........................................................................................................................................
WITHHOLDING METHODS AND TABLES
Withholding Percentage Method........................................................................................................
6 - 7
Weekly Rates.....................................................................................................................................
8 - 9
Biweekly Rates..................................................................................................................................
10 - 11
Semimonthly Rates............................................................................................................................
12 - 13
Monthly Rates....................................................................................................................................
14 - 15
Daily or Miscellaneous Rates............................................................................................................
16 - 17
Form RI W-4......................................................................................................................................
18
Page 2
EMPLOYER'S TAX CALENDAR
Type of Return
Form Number
Due Date
*DAILY
RI-941D
To be filed with the Division of Taxation on the next
(see section 6 of these instructions)
banking day after the date the payroll is paid. (Must be
electronic funds transfer - call (401) 574-8484)
*QUARTER-MONTHLY
RI-941QM
To be filed with the Division of Taxation within three
(see section 6 of these instructions)
banking days after the last day of the quarter-monthly
period.
*MONTHLY
RI-941M
To be filed with the Division of Taxation on or before
(see section 6 of these instructions)
the 20th day of succeeding month. Returns for months
of March, June, September and December are to be
filed on or before the last day of the following month.
*QUARTERLY
RI-941Q
To be filed with the Division of Taxation on or before
(see section 6 of these instructions)
the last day of the month following the end of the quar-
ter.
*RECONCILIATION
RI-W3
To be filed with the Division of Taxation on or before
(see section 6 of these instructions)
January 31st or at the termination of business.
*NOTE: These forms will normally be mailed to each employer in advance of the required reporting date. However, employers
that file electronically and employers that use a payroll company will not receive any forms. If forms are not received in due
course, please write directly to the Division of Taxation - One Capitol Hill - Providence, Rhode Island 02908-5800.
Page 3
1. INTRODUCTION: Rhode Island, like the Federal Government, has a pay-as-you-earn income tax system. Under that system,
employers are required to withhold a portion of their employees' wages and to periodically remit those withheld funds to the Division
of Taxation. On or before April 15th each employee computes his Rhode Island income tax liability of the prior year. If the taxes
withheld from his wages are less than his liability, he pays the balance to the Division; if greater, he is entitled to a refund from the
state.
2. REGISTRATION FOR WITHHOLDING PURPOSES: Employer's Identification Numbers. The Employer's Identification Number
to be used for Rhode Island income tax purposes will be the identification number currently issued to an employer by the United
States Internal Revenue Service.
3. EMPLOYEES FROM WHOSE WAGES RHODE ISLAND TAXES MUST BE WITHHELD: A Rhode Island employer must with-
hold Rhode Island income tax from the wages of an employee if:
(1) The employee's wages are subject to federal income tax withholding, and
(2) Any part of the wages were for services performed in Rhode Island.
(3) Even though the employee's wages are NOT subject to federal income tax withholding, the employer may withhold if the
employee so requests.
Please note that Rhode Island employers are required to withhold Rhode Island income taxes from employees who are residents
of other states, insofar as such employees receive compensation by reason of employment in Rhode Island. In addition, employers
in other states may wish to withhold Rhode Island income taxes from wages of their Rhode Island employees as a convenience to
those employees. Information regarding such withholding should be requested from the Division of Taxation, One Capitol Hill,
Providence, RI 02908-5800.
4. COMPUTING THE AMOUNT OF RHODE ISLAND TAXES TO BE WITHHELD FROM AN EMPLOYEE: For the convenience
of employers, the attached tables show the amount of Rhode Island taxes to be withheld from employees earning various amounts
on a weekly, bi-weekly, semimonthly, monthly and daily or miscellaneous basis. For those employers who find it more convenient
to determine withholding by the percentage method, the tables on pages 6 and 7 of this booklet should be used. If supplemental
wages, such as bonuses, commission, overtime pay and back pay are paid with regular wages, the income tax to be withheld must
be determined as if the total were a single wage payment for the regular payroll period. However, if the supplemental wages are
paid separately, the employer may add the supplemental wages to the regular wages paid to the employee for the last preceding
payroll period, determine the amount to be withheld as if the aggregate amount were a single payment, subtract the tax withheld
for the last preceding payroll period and withhold the remaining tax from the supplemental wage payment.
5. EXEMPTION FORMS (FORM W-4): Rhode Island does not require employers to obtain a separate certificate showing the num-
ber of dependents or other personal exemptions claimed by an employee. In computing both the Federal withholding and the
Rhode Island withholding for employees, the employer may rely on federal withholding exemption certificates (Federal Form W-4).
Employees electing additional federal withholding may elect additional Rhode Island withholding. Employees electing additional
Rhode Island withholding should do so on Form RI W-4. Form RI W-4, which the employer is required to keep on file, should be
completed by the employee at the beginning of his employment or if he would like to adjust the current amount of Rhode Island
taxes being withheld from his pay.
6. REPORTING RHODE ISLAND TAX WITHHELD: Employers must report and remit to the Division of Taxation the Rhode Island
income taxes they have withheld on the following basis:
DAILY - If the employer withholds $24,000 or more for a calendar month from his employees' wages, he must remit such with-
held taxes on a daily basis. The payment is due the next banking day after the date the payroll is paid. Consecutive returns
for each payroll period accounting for all tax withheld during the year must be filed. If no tax was withheld during a particular
pay period, a return for such period is still required to be filed with the reason for no withholding stated thereon. Change from
a daily return to a less frequent basis will be permitted only at the beginning of a calendar year.
QUARTER-MONTHLY - If the employer withholds $600 or more for a calendar month from his employees' wages, he must
remit such withheld taxes on a quarter-monthly basis. Form 941QM must accompany the payment and the returns are due
within three banking days after the last day of the quarter-monthly period.
The term "quarter-monthly period" means the first seven days of a calendar month, the eighth day through the fifteenth day
of a calendar month, the sixteenth day through the twenty-second day of a calendar month, and the twenty-third day through
the thirty-first day or that portion of a calendar month following the twenty-second day of such month. Consecutive returns for
each quarter-monthly period accounting for all tax withheld during the year must be filed. If no tax was withheld during a par-
ticular quarter-monthly period, a return for such period is still required to be filed with the reason for no withholding stated
thereon. Change from a quarter-monthly return to a less frequent basis will be permitted only at the beginning of a calendar
year.
Page 4
MONTHLY - If the employer withholds $50 or more but less than $600 for any calendar month from his employees' wages, he
must report and remit such withheld taxes on a monthly basis. Form 941M must accompany the payment and the return is due
within 20 days after the close of the month. Returns for the months of March, June, September and December should be filed
on or before the last day of the following month. Consecutive returns for each calendar month accounting for all tax withheld dur-
ing the year must be filed by an employer required to report monthly. If no tax was withheld during a particular month, a return
for such period is still required to be filed with the reason for no withholding stated thereon. Change from a monthly return to a
less frequent filing basis will be permitted only at the beginning of a calendar year. If the amount reaches or exceeds $600 the
employer must begin to file quarter-monthly in accordance with the instructions above.
QUARTERLY - If the employer withholds less than $50 for any calendar month from his employees' wages, he must report and
remit such withheld taxes on a quarterly basis. Form 941Q must accompany the payment and the return is due on or before the
last day of the month following the close of the quarter. Consecutive returns for each calendar quarter accounting for all tax with-
held during the year must be filed by an employer required to report quarterly. If no tax was withheld during a particular quarter,
a return for such period is still required to be filed with the reason for no withholding stated thereon. Change from a quarterly
return to a less frequent filing basis will be permitted only at the beginning of a calendar year. If the amount withheld reaches or
exceeds $50 the employer must begin to file monthly or quarter-monthly as required by the instructions above.
7. ERRORS IN REPORTING WITHHOLDING: If an error has been made on a withholding return, the employer should make the nec-
essary adjustment on a subsequent withholding return.
8. WAGE AND TAX STATEMENT FOR EACH EMPLOYEE (FEDERAL OPTIONAL FORM W-2): Compliance with federal require-
ments as to furnishing W-2 forms to employees will satisfy state requirements. Please be sure to use the six part optional federal form,
or a form which has been approved by the Division of Taxation.
9. RECONCILIATION OF ALL RETURNS (FORM W-3 RI): On or before January 31 of each year, or at the termination of business,
employers must file a Rhode Island reconciliation return showing the reconciliation of all quarter-monthly, monthly, quarterly or annual
returns of income tax withheld with all individual wage and tax statements. The total income tax withheld as shown on the reconciliation
return, should equal the total payments made to the Division of Taxation for the year and should also equal the total amount of Rhode
Island tax withheld on all Forms W-2 furnished to employees.
10. FORMS: Insofar as possible, forms (other than forms W-2 and W-4) necessary for compliance with the withholding provision of the
Rhode Island Income Tax Law will be automatically mailed to employers prior to due dates. However, employers that file electronically
and employers that use a payroll company will not receive any forms. If you should be mailed forms, but fail to receive them, please
write to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5800. The Rhode Island Division of Taxation
does not supply W-2 forms. These forms should be obtained from the U.S. Internal Revenue Service. Form RI W-4 can be found at
the end of this booklet.
11. SUPPLEMENTAL WAGES: Supplemental wages are compensation paid in addition to an employee’s regular wages. They include,
but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back
pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject
to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How you
withhold on supplemental payments depends on whether the supplemental payment is identified as a separate payment from regular
wages (see part 4 for details). The Supplemental withholding rate is 5.99%.
12. CONVENIENCE WITHHOLDING: An employer may withhold Rhode Island personal income tax at the request of the employee
even though the employee’s wages are not subject to Federal income tax withholding. Additionally, employers in other states may wish
to withhold Rhode Island income taxes from wages of their Rhode Island employees as a convenience to these employees. Additional
information regarding convenience withholding may be requested from the Division.
13. INFORMATION: Should specific questions arise which are not covered by these instructions, call: (401) 574-8829 or write to: The
Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5800.
Updated as of 10/07/2017
Page 5

Download Form RI W-4 2018 Rhode Island Employer's Income Tax Withholding Tables - Rhode Island

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