Division of Taxation issues reminder about March 15 deadline

The Rhode Island Division of Taxation reminds tax professionals, business entities, and others that the deadline for filing and payments for a number of different entities is tomorrow, March 15, 2019.

In general, Rhode Island conforms to federal law and federal practice regarding due dates – a convenience for taxpayers and tax professionals.

Example: XYZ Partnership is a calendar-year partnership treated as a pass-through entity for federal tax purposes. The due date for its 2018 information returns this season – for both federal and Rhode Island purposes – is March 15, 2019; the extended due date is September 16, 2019. Its $400 Rhode Island filing fee is due March 15, 2019. The following table shows the March filing deadline and September extended due date for a number of business entities and tax types.

Due date of March 15, 2019, for calendar-year filers

General partnership RI-1065 March 15, 2019 September 16, 2019

Limited partnership RI-1065 March 15, 2019 September 16, 2019

Limited liability company RI-1065 March 15, 2019 September 16, 2019

Single-member LLC* RI-1065 March 15, 2019 September 16, 2019

Subchapter S corporation RI‐1120S March 15, 2019 September 16, 2019

Withholding of pass-through entity RI‐1096PT March 15, 2019 September 16, 2019

Composite income tax return** RI-1040C March 15, 2019 September 16, 2019

Political organization tax return RI‐1120POL March 15, 2019 September 16, 2019

The Rhode Island Department of Revenue, based in Providence, oversees the Division of Motor Vehicles, the Division of Lottery, the Division of Municipal Finance, the Division of Taxation, the Office of Revenue Analysis, and the Central Collections Unit.