280-20-55 R.I. Code R. § 10.6

Current through June 20, 2024

Section 280-RICR-20-55-10.6 - Employees' Wages and Withholding

A. Generally, Rhode Island withholding is required to be withheld from the wages of an employee by a Rhode Island employer.

B. "Rhode Island employer" means an employer maintaining an office or transacting business within this state.

C. Withholding Required

1. A Rhode Island employer must withhold Rhode Island income tax from the wages of an employee if:

a. The employees' wages are subject to Federal income tax withholding, and

b. Any part of the wages were for services performed in Rhode Island.

D. Convenience Withholding

1. 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.

2. Additionally, employers in other states may wish to withhold Rhode Island personal income tax from wages of their Rhode Island employees as a convenience to those employees.

3. Additional information regarding convenience withholding may be requested from the Division of Taxation.

280 R.I. Code R. § 280-RICR-20-55-10.6

Amended effective 3/2/2020