Section 280-RICR-20-30-1.9 - Authority to Waive the Electronic Transmission MandateA. A taxpayer may make a written request to the Division of Taxation for waiver from mandatory electronic transmission requirements for good cause. Good cause determinations will be made on a case-by-case basis. The following will generally be considered by the Tax Administrator to constitute good cause:1. The taxpayer's current tax liability and reporting trend shows a decline in the amount of reported tax liability. If projected into the future, the tax liability will not meet or exceed the applicable mandatory threshold amount.2. The taxpayer's tax liability or gross income amount during the look back period no longer meets or exceeds the applicable mandatory threshold amount.3. The taxpayer's tax liability or gross income amount meets or exceeds the applicable mandatory threshold amount only because of uncharacteristically high tax amounts or income amounts reported in three (3) or fewer months of the look back period. However, good cause does not exist under this paragraph in the case of a person reporting withholding tax on a quarterly basis.4. The taxpayer is under the payroll administration of the federal government.5. The imposition of the electronic transmission mandate causes an undue hardship on the person.B. Waiver requests may be sent to the following address: Rhode Island Division of Taxation
Electronic Mandate Waiver Request
One Capitol Hill
Providence, RI 02908
1. The waiver request must include a detailed explanation as to why the mandate should not apply.280 R.I. Code R. § 280-RICR-20-30-1.9
Amended effective 3/2/2020
Amended effective 2/26/2023