Section 280-RICR-20-55-10.5 - General InformationA. Under the Rhode Island personal income tax system, as under the Federal system, employers are required to withhold a portion of each employee's wages and to periodically remit these funds withheld to the Division of Taxation.B. Withholding Registration and Number 1. A special registration of employers may be required for Rhode Island purposes.2. The employer's identification number used for Rhode Island income tax is the same identification number currently issued to the employer by the Internal Revenue Service.3. If an employer has not applied for or received a Federal employer's identification number, the employer should apply to the Division of Taxation for a special, assigned number.C. Employees' Exemptions 1. Employers must have employees complete the RI-W4 to determine each employee's number of dependents, other personal exemptions, and additional Rhode Island withholding.280 R.I. Code R. § 280-RICR-20-55-10.5
Amended effective 3/2/2020