PDF document

- 1 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

TAX YEAR 2023

Vendors are required to register with the Rhode Island Division of Taxation (“Taxation”) in order to submit forms for
approval. Registration is required for MeF, 2D, forms and vouchers.
NEW FOR TAX YEAR 2023
o Vendors should complete Rhode Island’s Tax Year 2023 LOI for MeF, 2D and paper versions for all tax
types/series.

Taxation no longer reviews paper forms for content – i.e. line references and typos. It will be the responsibility of the
vendor to pay close attention to the form content on posted drafts, and subsequent final versions, in order to
reproduce Rhode Island state tax forms.

Taxation will be concentrating our efforts on ensuring the correct schema mapping for MeF and proper formatting and
placement of data on paper forms.

Vendors will be able to submit forms for approval while the state form is still in draft mode. However, draft or
preliminary forms may not be released to the public prior to state approval. Releasing forms in draft mode may result
in taxpayer forms being rejected by the Division of Taxation.

Draft versions will be posted on the Software Developers page of the Division of Taxation’s website.

Grid versions will be posted near the draft versions.

There will be a notation next to each form series indicating when the forms in that series may be submitted for
approval. When it is noted that a form series can be submitted for approval this means we are ready to test the series.
Submitting prior to that date will delay the turn around‐ time for your submission and could mean you are submitting
without the latest form updates.

All vendor LOIs and paper submissions should be emailed to Tax.VendorForms@tax.ri.gov . In the subject line of your
email put “Vendor Submission – Vendor #XXXX”. Replace the “XXXX” with your NACTP vendor ID number. Failure to
properly identify your vendor ID number and the subject of your submission will result in a delay in reviewing your
submission. In addition, in order to timely review a resubmission, you should reply to the email sent identifying the
issue(s) and requesting the resubmission.

MeF submission IDs should be emailed to Kathy.Odonnell@doit.ri.gov and Tax.VendorForms@tax.ri.gov .

Notification will be sent via SES regarding start dates for ATS testing.

Page of 1 22

- 2 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

General

Software developers must comply with the required specifications within this document for each form to be
considered approved for use. Do not provide draft or preliminary forms to the public prior to approval. Failure to
follow the specifications may result in completed tax forms submitted by the public, being rejected by the Rhode Island
Division of Taxation.

If a 2D layout is available for a form, software developers must support the 2D barcode.
Formatting for forms with a 2D layout should follow 2D requirements if they differ from 1D requirements.

For forms with a 2D layout, 2D approval and paper form approval will be one and the same. Forms will be tested
completely before an approval/rejection is sent out.

Taxation has an electronic mandate for filings and payments in 2023. Larger Business Registrants are required to file
tax returns and remit payments via electronic means. See the Electronic Mandate section of this document for more
information.

Vendor Registration

Each year, vendors will be required to submit a registration application prior to and in order to, being able to
submit forms for approval.

Send your completed registration form to Tax.VendorForms@tax.ri.gov . In the subject line of your email put “Vendor
Registration Form – Vendor #XXXX”. Replace the “XXXX” with your NACTP vendor ID number.

A confirmation email will be sent once registration is complete.

A separate email will be sent for MeF purposes.

The RI Division of Taxation reserves the right to withhold approval of a vendor’s application.

Software Developers Information Page

Draft forms will be posted on the Software Developers page of Taxation’s website.

https://tax.ri.gov/resources/software developers‐

Forms will be organized by tax type and will include the date the form was posted or most recently updated.

Forms containing a 1D barcode will also have a gridded version of the form posted. These gridded versions will show the
exact location of each field on the form. Do not rely on these gridded versions for anything other than data formatting
and placement. These versions may not be updated unless changes affect formatting or placement. They may also
remain in Draft mode.

Page of 2 22

- 3 -

                                    RHODE ISLAND DIVISION OF TAXATION 

                                                             FORM SPECIFICATIONS 

Registered vendors      will be able to submit         2D and     paper    draft forms        for approval    as soon as   forms are   marked    READY                
FOR TESTING     on  the Software   Developers           page.         

Vendors will   be notified  via SES when       schema        is available     and when        they   may   begin  submitting       for ATS testing.             
 
                                                                      Approval Process                          

2D and paper:       
 
Forms may    be submitted    for approval         once    it is noted     on the Software         Developers     page that the form/form       series is             
ready for  testing. We  will not review       a form   prior to      the form/series         being ready      for testing. A form    approved    while still             
in draft mode   does   not  need to be   resubmitted             when the state         form  is finalized   unless you are notified     by us to do so.               
 
All forms  must be  submitted    via email        in PDF   format.   See the     requirements            for submitting    via email. If you are unable                 
to properly  submit    via email, you     will be required        to submit    hard copies           for testing as in the past.               
 
Submit   all pages of   the same form     at the   same      time.   The subject         line of the email    should   include     your NACTP  Vendor   ID,              
form name,     and whether   it is     an initial submission      or a resubmission.                       
Example: Vendor     #9999    – RI    ‐ 1040 – Original    Submission                        OR    Vendor #9999      –    ‐ RI 1040 – Resubmission           
 
If you are required to   send in hard     copies,    they must       be   sent to:                  
         RI Division of   Taxation    
         Forms, Credits     &   Incentives Section                
         One Capitol Hill                                                               
         Providence, RI   02908                                                       
          
Unless not  yet made    available  for testing         or otherwise        by the   RI Division     of Taxation,   all forms   must be submitted      for             
approval prior  to   December 15,    2023.        If a form      has not  yet been       released    by the Division   of Taxation,   the submission                  
date will automatically     be extended.                
 
                                                                                         th
We do  not expect   a vendor    to adhere      to the   December           16 deadline       if the form   has not  yet been       made available.                  
 
MeF: 
 
Vendors will   be notified  via SES when       they     may begin     submitting            for ATS  testing.              
 
Refer   to the SES for MeF  schema   and formatting.                       
 
Refer   to the Software Developers          page  of Taxation’s       website           for tests.            

                https://tax.ri.gov/resources/software developers‐                                 

                                                                               Page of     3      22

- 4 -

                                        RHODE ISLAND DIVISION OF TAXATION 

                                                               FORM SPECIFICATIONS 

                                 Submission Requirements for                                       2D   and      Paper     Forms               

When submitting 2D       and   paper    forms,      you   must        submit the entire    series for review.      Any series  which has tests provided              
must have all     of the tests submitted         at one   time for review.                
 
For example, if   you are  submitting          Form RI 1040,  ‐ you must         also submit    all additional    forms and schedules     that your                  
software   is supporting that       populate     the   main    RI 1040  ‐ form. If submitted        without all additional     forms or schedules       that         
populate   a main form,    your   submission        will  be held       until your submission        is complete.              
 
In addition, you  must   submit      all     of the test scenarios       provided     by the   RI Division   of Taxation   at one time   for review.            
 
Unless noted otherwise         on the   RI Division       of Taxation’s    website,      the following    form series    must   be submitted     annually for        
approval: 
1040 Series      
1040NR Series      
1040C Series      
1041 Series      
1120C Series      
1120S Series      
1065 Series      
Estate Tax Series   including    Rhode     Island     Credit   Chart            
Other Business Series      (T  ‐ 71, T 71A,  ‐ T 72,  ‐ T 74, T  ‐ 86)  ‐      
BUS Series –   BUS EST,‐ BUS   EXT‐ and BUS V             ‐  
RI‐ PTE  
Sales Tax Series  (STR   [new],   HOM,     MBM,       MBQ,     HTD,      PWM,      PWQ)            
Withholding Series –   (WTM, RI  ‐ 941, W 3,  ‐   ‐  W 4)
Test data will   be supplied   for the  1040      Series,     the 1040NR       Series, the  1041 series       and the 1120 Series.  Refer     to the                 
Software Developers        page   of   the RI Division        Taxation’s   website.               
For all   other forms submit   two     samples      with      “real”  data. Make  sure that        between      the two samples   you  have submitted                
forms with  data    on each    line  of the   return.             
 
For all   forms, also submit   a sample        that has each        line filled in as provided     on the Software    Developers    page of Taxation’s               
website.   
 
Other Barcoded        Forms    – Required           Due   to Form        Update:             
RI‐ 9465   
 
Other Barcoded        Forms    – Annual          Approval      Not Required:                  
If you support   any  of the   following   forms,     provide         a listing   of which   ones you support      and submit it with  your LOI.                   
You do  not need    to   submit these   for approval           unless    the form    changes    or you are   notified  to do  so by the   Division   of             
Taxation. If    changed, the   new     version      will be   placed    on the Software     Developers        page on Taxation’s    website,    and   it            
will be noted   that the new   version     must     be submitted          for approval.                  
 
In addition, due  to   the state’s     mandate      requiring         the filing of  returns   and payment        of taxes electronically,    some              
taxpayers can     no longer    file these  forms    on paper          and instead     must file  through     Taxation’s    tax portal.                  
                                                                                   Page of     4 22

- 5 -

                                     RHODE ISLAND DIVISION OF TAXATION 

                                                      FORM SPECIFICATIONS 

 Please note    that approval  for these   forms  may be    delayed   for the testing  of forms required      to be approved     on an                 
 annual basis.    
  
 ABWM                             EMP B‐                            MFT EB‐                            RI‐ 8478                         TPO 3‐  
 ARS D‐                           EPRF 1‐                           MFT‐ EP                            RI‐ COI                          UORF 1‐  
 ARS R‐                           EXO‐ APP                          RI‐ 2848                           SIM‐  1                          1040C NE‐   
 BD 01‐                           HCP 64‐                           RI‐ 4292                           T 11‐                            71.3 Intent to   
 BD APP‐                          HCP 65‐                           RI‐ 433A                           T 11A‐                           File Notice of   
 CCS 67‐                          LOGS                              RI‐ 433B                           T 12‐                            Sale 
 CIG APP‐                         MFT 1‐                            RI 4506‐                           T 59‐                            71.3 Notice of   
                                                                                                                                        Sale 
 C‐ REF SU‐                       MFT APP‐                          RI 5000‐                           T‐ 63  
                                                                                                                                        71.3 Affidavit of   
 EMP APP‐                         MFT DB‐                           RI‐ 656                            TOB APP‐    
                                                                                                                                        Exempt Seller    

 Non Barcoded‐       forms – Approval       NOT  Required:            
 These forms DO      NOT  need to   be submitted    for approval.   Versions     will be placed   on the Software   Developers    page on               
 Taxation’s website for    reference    ONLY.       
  
 71.3 Nonresident Election     of   Gain                71.3 Remittance                                          71.3 Residency Affidavit 
 71.3 Certificate of   Withholding Due                  71.3 Acknowledgement             
  
                                                            Electronic Mandate                       

 If you choose   to   support any of Taxation’s   forms  (with the    exception     of personal   income tax  and fiduciary    income                  
 tax), you  will be required  to provide    the following   messaging      to users:             
  
       The State of   Rhode Island   Division   of Taxation   has an  electronic      mandate    which requiring     that a larger               
       business registrant    file all its tax returns and remit    any payments       via electronic   means. A larger business                     
       registrant is   defined as   one that operates    as a business     whose   combined      annual liability for the entity  for all             
       taxes administered by   the RI   Division of Taxation       is equal   to or exceeds     $5,000; or that operates    as a business              
       whose annual    gross  income    for  the entity  is over   $100,000.    If you    meet the requirements   of the mandate,      but do             
       not file and  pay  via electronic  means    you may be subject      to a penalty.     The form  you are filing can be   filed on the               
       RI Division   of   Taxation’s portal at   https://taxportal.ri.gov/  
        
       For more  information     visit:     
                https://tax.ri.gov/online services/tax‐       portal‐    
                https://taxportal.ri.gov/  
  
     Or contact   the  Division  of Taxation:         
                Via email:   Taxportal@tax.ri.gov         
                Via telephone:    (401) 574    8484‐     

                                                                       Page of     5  22

- 6 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Paper Form Submission for Approval

The entire form packet will be reviewed for the following:
 Target placement
 Data placement
 Data format, if specified
 Font type and size
 Barcode and spacing requirements
 How the forms perform in our integrated tax system on a field by field‐ ‐ basis.

Once the form packet is completely reviewed, you will receive an email notification identifying whether or not the form
is approved or rejected. If rejected, Taxation will explain how the form needs to be changed. Resubmission is required.

Paper Form Resubmission (if required)

Resubmissions follow the same requirements as initial submissions. All pages of the form must be re submitted, ‐ even if
there was no change to a certain page.

Send your resubmission to Tax.VendorForms@tax.ri.gov . In the subject line of your email put “Resubmission ‐ Form
Name – Vendor #XXXX”. Replace the “XXXX” with your NACTP vendor ID number. If possible, reply to the email that
Taxation sent to you with the rejection to help us test your resubmission faster.

For example: Vendor #9999 – RI ‐ 1040 – Resubmission

When resubmitting paper forms, make sure your submittal sheet indicates Resubmission.

Page of 6 22

- 7 -

                                        RHODE ISLAND DIVISION OF TAXATION 

                                                        FORM SPECIFICATIONS 

                       1D Barcode                   Guidelines              for   2D      and    Paper       Forms               

                                                        1D Barcode           Specifications             
 
1D barcodes     must be  formatted       using the following   specifications:         
 Code 3 of 9       
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           
 The barcode should        contain     14 digits. Refer to each   form for the specific  barcode value for  each form  and page.           
          o     Exception –   The IMAGEONLY         barcode    contains only    9 characters          
 The numbers/letters below             the barcode should   be in Courier   or Courier   New font, 10 pt.          
 There must be     at   least ¼ inch   of white   area around each side of the barcode.               
 
14 digits =   YYFFFFCCCCVVPP             
YY   – revision year   
FFFF –   form number         
CCCC –   NACTP vendor       code     
VV –   version number         
PP –   page number      

Barcode location     for letter  size,   portrait   oriented‐ forms:         
 x: 4.75 in   
 y: 0.50 in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           

Barcode location     for letter  size,   landscape  oriented‐   forms:        
 x: 7.25 in   
 y: 0.50 in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           

Barcode location     for coupon     sized   forms   (unless  noted otherwise      on the  form):         
 x: 4.75 in   
 y: 7.833  in   
 Width: 2.5477     in   
 Height: 0.50   in   (This includes    the numbers     located below   the barcode.)           
 
Specific formats    are required    on all  substitute   tax forms due  to the  conditions   set by our scanning  and data entry              
software. Failure    to   follow formatting    and spacing    requirements      will result in submissions   being rejected and having to      
be resubmitted until     correct.          

                                                                        Page of     7 22

- 8 -

                                      RHODE ISLAND DIVISION OF TAXATION 

                                                    FORM SPECIFICATIONS 

                                                                     Anchors 
 
 Pages containing a   1D barcode     must    contain   four anchors  – 1 in each       corner of the form,   unless noted otherwise.   
 Each anchor  must be 0.25   inches  tall x 0.25   inches  wide.          
 Each anchor  should be  solid black.         
 
   Full‐ size form – 8         ½ x 11 sheet – portrait   orientation                

 Top, left anchor location: 0.5 inches     from  the left, 0.5 inches  from the   top (X=0.5,    Y=0.5)              

 Top, right anchor: 0.5 inches from   the right,   0.5 inches   from the    top (X=7.75,      Y=0.5)           

 Bottom, left anchor: 0.5  inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=10.25)               

 Bottom, right anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=7.75,   Y=10.25)              

   Full‐ size form – 8         ½ x 11 sheet – landscape      orientation                  

 Top, left anchor location: 0.5 inches     from  the left, 0.5 inches  from the   top (X=0.5,    Y=0.5)              

 Top, right anchor: 0.5 inches from   the right,   0.5 inches   from the    top (X=10.25,      Y=0.5)           

 Bottom, left anchor: 0.5  inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=7.7.5)              

 Bottom, right anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=10.25,    Y=7.75)             

   Coupon‐ size form      – portrait    orientation              

 Top, left anchor location: 0.5 inches     from  the left, 0.5 inches  from the   top (X=0.5,    Y=7.833)               

 Top, right anchor: 0.5 inches from   the right,   0.5 inches   from the    top (X=7.75,      Y=7.833)           

 Bottom, left anchor: 0.5  inches    from    the left, 0.5 inches  from the bottom      (X=0.5, Y=10.25)               

 Bottom, right anchor:   0.5 inches  from     the right, 0.5 inches  from the   bottom    (X=7.75,   Y=10.25)              

                                                                     Page of     8 22

- 9 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Grid & Line Spacing

Grid:
6 x 10 character
6 rows per vertical inch (pica spacing)
10 characters or columns per horizontal inch (10 pitch ‐ spacing)
All grids should be printed on 8 ½ x 11 paper.
When printing make sure the “shrink to fit” option is not selected, and page scaling is set to “none”.
First vertical printable line: Row 4
Last vertical printable line: Row 64
First horizontal printable line: Column 6
Last horizontal printable line: Column 80
Data fields must comply with the grid spaces allocated.
Barcode must comply with the grid spaces allocated.

Spacing:
Main tax forms and vouchers : Fields and spacing are defined on the grid. See documents.

Data Capture on Forms

1040 Series
1040: Pages 1, 2 and 3 will be data captured.
Schedule W: Will be data captured.
Schedule E: Checkboxes and all dependent information will be data captured.
1040H: Page 1 and PTIN and preparer check box on page 2 will be data captured.
1040MU: Will be data captured.
1040NR: Pages 1, 2 and 3 will be data captured.
1040NR – Schedule II: Page 1 only will be data captured.
Page 2 must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
1040NR – Schedule III: Pages 1 and 2 will be data captured.
1040NR MU:‐ Will be data captured.
Schedule CR: Will be data captured.
Schedule M: Pages 1 and 2 will be data captured; the date of birth fields should be completed for both spouses (if a joint
return).
Schedule U: Will be data captured.
2210: Only the “Farmer/Fisherman” and “Annualization” check boxes will be data captured.
 If you are supporting the 2210, you must make sure your software passes the checked box information to the
2D layout and the MeF schema in addition to doing the special calculations.
2210A: Will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
1310: Header information will be data captured.
6238: Header information and total credit amount will be data captured.
Page 2 must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
Page of 9 22

- 10 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

1040 Series (continued)
IND HEALTH:‐ All fields will be data captured.
Shared Responsibility Worksheet: Will be imaged only.
4868: Amount paid will be data captured.
1040V: Amount paid will be data captured.
1040ES: Amount paid will be data captured.

1040C Series
1040C: Page 1 and PTIN and contact preparer check box on page 2 will be data captured.
2210C: Only “Annualization” check box only will be data captured.
4868C: FEIN, dates and amount paid will be data captured.
1040C V:‐ FEIN, dates and amount paid will be data captured.
1040C ES:‐ FEIN, dates and amount paid will be data captured.

1041 Series
1041: Pages 1, 2 and 3 will be data captured.
1041MU: Will be data captured.
1041 Schedule CR: Will be data captured; barcode ID is the same as Schedule CR for the 1040 Series.
1041 Schedule M: Will be data captured; barcode ID is the same as Schedule M for the 1040 Series.
1041 Schedule W: Will be data captured.
NEW 1041 Schedule PTW: Will be data captured.
8736: FEIN, dates and amount paid will be data captured.
1041V: FEIN, dates and amount paid will be data captured.
1041ES: FEIN, dates and amount paid will be data captured.
NEW ‐ K 1: Both pages will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY”
section.

1096PT Series –
The below is provided for informational purposes only for prior year returns.
The last year for the RI 1096PT ‐ is tax year 2022.
RI‐ 1096PT: Page 1 will be data captured; Only PTIN and contact preparer check box on page 2 will be data captured.
4868PT: FEIN, dates and amount paid will be data captured.
1096V: FEIN, dates and amount paid will be data captured.
1096PT ES:‐ This voucher is discontinued for tax year 2023.
2210PT: Check box will be data captured.
1099PT Will ‐ not contain a barcode and will be imaged only.

Other Business Series
T‐ 71: Pages 1 and 2 will be data captured.
T‐ 71A: Pages 1 and 2 will be data captured.
Page 3 will be imaged only. Must contain IMAGEONLY barcode. See “Forms Designated as IMAGE ONLY” section.
T‐ 71SP: Page 1 will be data captured.
T‐ 72: Pages 1 and 2 will be data captured.
T‐ 74: Pages 1 through 3 will be data captured.
T‐ 86: Page 1 will be data captured.

Page 10 of 22

- 11 -

                                          RHODE ISLAND DIVISION OF TAXATION 

                                                             FORM SPECIFICATIONS 

RI Schedule B  ‐ CR: Will be data      captured.            
BUS‐ EST FEIN,   dates   and      amount     paid  will be data captured.               
BUS‐ EXT: FEIN,   dates   and     amount      paid  will be data captured.               
BUS‐  V: FEIN, dates   and  amount        paid will be   data captured.              
 
1120 Series      
1120C: Pages     1   through 5,   with the exception         of Schedules     D, E and     F, will be   data captured.               
Schedule CGM:       Will  be data      captured.         
1120S: Pages     1   through 4,   with the exception         of Schedules     D, F, G       and H, will be   data captured.               
Q‐ Sub Schedule:    Will  be data      captured.           
1065: Pages     1   through 4 with     the exception      of Schedules      D, F, G       and H will be   data captured.               
2220: Only    “Annualization”          check   box  will be data  captured.             
1120F: Pages     1   through 3 will    be data    captured.         
Schedule S:   Will be  data      captured.          
1120 POL:‐   Will be data   captured.            
CR PT:‐ Will be  imaged   only.    Must      contain   IMAGEONLY          barcode.  See “Forms           Designated    as IMAGE   ONLY” section.                
RI Schedule B  ‐ CR: Will be data      captured.            
BUS‐ EST FEIN,   dates   and      amount     paid  will be data captured.               
BUS‐ EXT: FEIN,   dates   and     amount      paid  will be data captured.               
BUS‐  V: FEIN, dates   and  amount        paid will be   data captured.              
RI‐ 107: Must   contain   IMAGEONLY           barcode.     See  “Forms     Designated     as IMAGE         ONLY” section.               
NEW Schedule PTW:         Will     be  data   captured.        
NEW  ‐  K 1: Both pages   will    be imaged    only.   Must  contain      IMAGEONLY       barcode.         See “Forms     Designated   as IMAGE ONLY”              
section. 
 
Pass‐ through Entity      Election         
RI‐ PTE: Will be data  captured.              
RI‐ 1099E: Will  not   be data     captured.         
 
Estate Tax   Series     
706: Only    Pages  1,     2 and 4 will   be data captured.   The rest     of the form   will be     IMAGE     ONLY.                
Form 706     –   pages 5 –     22 will be imaged   only. Must   contain     IMAGEONLY         barcode.         See “Forms  Designated    as IMAGE                 
ONLY” section.       
ESTATE V:‐  Will be  data   captured.            
RI‐ 4768: Will  be data  captured.             
T‐ 77: Only  the name    of the   City/Town       will be data  captured.               
T‐ 79: Will be imaged    only.          
IT‐ 95: Will be imaged    only.          
 
Credit Forms       
There will be   no data   capture      on these    forms,   but the barcode       will be tested        to make sure   it properly    identifies the             
credit form.   Even    though      there  will be no   capture  from these       forms,   all dollar   amounts      must be formatted      to clearly             
Identify dollars    and  cents.    The    preference     is to     format with a decimal.   For example:          “1000.”             
 
RI‐ 2441                               RI‐ 2949 [prior   yr]                RI‐ 5009                                RI‐ 7695E                        RI‐ 9261 
RI‐ 2874                               RI‐ 3468                             RI‐ 6324                                RI‐ 8826  
                                                                              Page 11   of 22

- 12 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Forms Designated as White Mail
Only the social security number or federal identification number will be data captured from each of these forms.

RI‐ 2848 RI‐ 433B RI‐ 5000
RI‐ 433A RI‐ 4506 RI‐ 656

Forms Designated as IMAGE ONLY
No information will be data captured off these forms. Barcode must read as “IMAGEONLY” and will not contain the
vendor’s NACTP number. The formatting of dollar amounts on these pages that are “IMAGE ONLY” can differ from
those fields being data captured, but it must be clear what the amount is intended to be.
Acceptable formats for these fields: $12.34; $12. ; $12 34
Unacceptable format: $1234 ( is this $1,234 or $12.34 )

Other barcoded Forms : Fields and spacing are defined on a 6x10 grid coordinates ‐ are identified on the 2023 form
documents. We only capture a few fields on each form. The remainder of the text and data fields on these documents
will not be reviewed, as we do not capture the data.

Non‐ barcoded Forms: Must appear similar to the original form; data is not captured from these forms, so they do not
need to be submitted for approval.

Font Size

Field Data : Font and size Courier ‐ or Courier New, 12 or 10 pt. Upper case letters only.
Form Text : Vendor choice but must appear similar to original form and easy to read.
Ensure that end users‐ cannot change font size of the data they enter on the forms.

Margin Requirements

There must be a ½ inch margin on all sides of each page of each scanned form.

Paper Size

Reproduced or substitute forms must be the same size as the official forms and should be printed on
8 1/2 inch‐ x 11 inch‐ paper.

Reproduced or substitute coupons must be the same size as the official forms and should be printed on
8 1/2 inch‐ x 3 11/16 inch‐ paper.

Page 12 of 22

- 13 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Ink Color

Variable data and text should be printed in black ink.

Shading

The color of the boxes on the forms is set to 15% shading.
If you are unable to produce this degree of shading, you may remove the shaded box (any text inside must remain).

Lines

The color of the lines on the forms is set to 15% shading.
If you are unable to produce this degree of shading, you may remove the lines.

Printing Requirements

Software must inform taxpayer to:
 Send the originally printed form, not a photocopy, for processing. Photocopies will not be accepted.
 Use black ink only.
 Some printers may distort PDF files. To prevent printing problems, print settings should have no scaling and
“Portrait” checked. If possible. set the print setting & do not allow user to change.
Taxpayer should not be able to change font style or font size.
 Do not print instructional pages that are attached to supplemental forms.
 Suggest that users print forms using Adobe.
 Vendors are required to print the voucher at the top of the page with any instructions on the bottom portion of the
page, below the voucher. There should also be a “cut here” line on the voucher so that when a voucher is printed
and cut, the OCR scanline and other form information is properly positioned.

Formatting of Data for 2D and Paper Forms

Use upper case letters in ALL fields that contain alphabetical entries.

Social security numbers and federal identification numbers:
 Complete identification number
 Identification numbers cannot be masked, and users should not have an option to mask them
 Do not use any dashes in the identification numbers
 SSN: 123456789
 FEIN: 999999999

Page 13 of 22

- 14 -

                                    RHODE ISLAND DIVISION OF TAXATION 

                                                      FORM SPECIFICATIONS 

 Dates fields:    
            All date should    be formatted      as   MMDDYYYY           
            Correct format:     01012021          
  
 State fields:   
            Input the state    abbreviation      only     
  
 ZIP codes:   
            5 digits  only    
  
 Telephone numbers           
            Telephone and       fax numbers      should   be formatted        as (999)   999 9999  ‐       
  
 Percentages 
 
    For the following  forms    carry   out to four   decimal   places              
             Include leading      zero   
             0.1234 
 
      1040                                                 1040NR                                                    1040C 
      1040MU                                               1040NR MU‐                                                1096PT 
 
  For the  following   forms    carry out to six   decimal places               
             Include leading      zero   
             0.123456 
 
      RI‐ 1120C                                            RI‐ 1065                                                  T‐ 72   
      RI‐ 1120S                                            T‐ 71                                                     T‐ 74   
 
 Dollar amounts     
 Do not use or   allow decimals  in currency      fields.        
 Do not use or   allow commas    in currency    or quantity     fields.            
 Do not use or   allow dollar or cent   symbols.          
  
 Negative numbers      must be   indicated    by     a hyphen “ “, before  ‐   the amount.   Do not use  parentheses     or brackets   as               
 negative indicators.    
      
 Do not replicate the  %   sign at the   end of a percentage     amount.                  
      
 Two zeros are required  on    all   currency fields  in the   cents column.       If amounts    cannot be formatted     this way upon                  
 generation, then  zeros should     be   preprinted   and  formatted           in the   same manner as the dollar   amount.                 
  
 Quantity fields  should not    contain  the   two zeros.              
  
 With the exception    of   any of the   sales tax forms  and withholding           tax forms            , all   amounts filled in   on forms should be   
 rounded to   the nearest dollar.   Drop  amounts      under     50¢ and       increase  amounts  that are    50¢ or more to   the next   dollar.           

                                                                       Page 14   of 22

- 15 -

                                      RHODE ISLAND DIVISION OF TAXATION 

                                                         FORM SPECIFICATIONS 

 Example:  $203.39 becomes        203    00        
            $203.59 becomes       204    00        
    
 Use either a   vertical line, a blank   space,    or if the     form is supporting   a 2D barcode,    NOTHING   to separate   the dollars and           
 cents.  
  
 For forms with     a   2D version:           
 Example: $125.00 becomes        12500         
 Dollar amount    entries  must   not    include   dollar or cent   symbols      or commas.             
 Example: $2,033.00 becomes         203300           
  
 For forms that     do not   have   a 2D   version:               
 Example: $125.00 becomes        125  00         
 Dollar amount    entries  must   not    include   dollar or cent   symbols      or commas.             
 Example: $2,033.00 becomes         2033      00     
 
 Payment vouchers            
 With the exception    of   any withholding        forms or sales      tax forms,  dollar   amounts    should be rounded   to the nearest   dollar.        
 Populate cents with     00      
 Use either a   vertical line or     a blank space to separate        the dollars  and cents.            
 Example: $125.00 becomes        125  00     or   125.00      
 Dollar amount    entries  must   not    include   dollar or cent   symbols      or commas.             
 Example: $2,033.00 becomes         2033      00     
 
                         Additional Schedules or   Worksheets – Non                                       RI Supported‐              
 
If your software  package     generates       worksheets     or schedules     that are not  Rhode      Island issued,  you must include the             
“IMAGEONLY” barcode          on  the top     of each   page. The location     would be the same        as other 1D   barcodes.           
 
By doing this,  the additional   schedules       and   worksheets        can be submitted   with paper    returns  without causing issues              
delays in   the processing of   returns generated        by your   software      package.           
 
                                         1D Barcode               Voucher          Form     Specifications              
 
If included on  the state  form,  instructions     are required          to be   printed on the voucher   form.          
 
Important:  
Do not alter the size of   vouchers.          
Do not  print the due date   in the   period    ending   date field.     This causes  payments    to stop for   manual review.                 
 
                                                                             Page 15   of 22

- 16 -

                                  RHODE ISLAND DIVISION OF TAXATION 

                                                   FORM SPECIFICATIONS 

                                                2D Barcode                 Guidelines              

                                                   2D Barcode        Specifications               
2D layouts are  available,    and must be supported,  for:        
         RI‐ 1040  
         RI‐ 1040NR   
         RI‐ 1120C  
         RI‐ 1120S  
         RI‐ 1065  
           
Refer   to the 2D layouts posted  on Taxation’s  website:          https://tax.ri.gov/resources/software developers‐              .
 
                                                        MeF Guidelines                     

Refer to   the MeF schema      provided   for each   form   once you have      been provided     access to  SES.             
 
DO NOT USE      THE SPEC      GUIDELINES     PROVIDED     FOR  2D OR  PAPER     FORMS     FOR MeF.               
 
                                             OCR Scan             Line     Guidelines                  

OCR scanlines are  no     longer required on vouchers.  You  will be required   to support   the voucher’s  1D barcode.               
 
USE OF ACCOUNT      IDENTIFICATION      NUMBERS        
Taxation began transitioning      sales tax  account filers using paper coupons    away from the use    of federal    identification     
numbers and towards       the use of   assigned account identification  numbers.    You will  notice  the following   forms will now        
have   an account identification  number     field rather than a federal   identification number  field.          
 
       STR [new]                                                                      HTDM‐  W
       MBM                                                                            HOM 
       MBQ                                                                            PWTM 
                                                                                       PWTQ 
 
Users should be   instructed  to   put their account identification  number    on the coupon  for the sales tax account  type    for      
which they are    filing. An  account identification number  is created    for each tax account  type a taxpayer    may have; it is        
unique   to the taxpayer  and the tax type.      

                                                                  Page 16   of 22

- 17 -

                                    RHODE ISLAND DIVISION OF TAXATION 

                                                      FORM SPECIFICATIONS 

                                                     Withholding Guidelines                                        

 Forms WTQM         and  WTQ     were discontinued         effective for calendar       year 2020.             
  
 Electronic Mandate           for Return     Filing and Payment      Remittance                
 Beginning on      January     1,   2023, any       larger business      registrant        is required to   file returns and  remit taxes   to the   State    
 of Rhode   Island  electronically.             
  
 A larger business      registrant       is an employer     that  operates       as a     business whose  combined      annual   liability for the entity          
 for all   taxes administered     by   the RI Division   of Taxation     is equal   to or exceeds     $5,000; or  that operates   as a business                
 whose annual      gross income      for     the entity is over   $100,000.             
  
 Quarter monthly‐       (WTQM)       payers:         
  
 Filing requirement:           
 Quarter‐ monthly (WTQM)             payers      are now   considered    weekly     payers     required   to file and   pay electronically.              
  
 Forms: N/A        
  
 Monthly (WTM) payers:               
  
 Filing requirement:        
 Monthly payers      (WTM)       payers      may be required      to file   and pay electronically.               
  
      If the    average   monthly    withholding       of the   prior calendar     year is   $200   or more,   a monthly   payer is required        to        
     file and    pay electronically.          
      
      If less   than $200,    a monthly     payer   is not   required   to (but   can) file  and pay electronically                 UNLESS     it is
     considered a   larger business          registrant    as described     above.          
  
 Forms: 
 WTM will be      used   for  all     of the non quarter‐ ending  months        [January, February,       April, May,   July, August, October,               
 and November].          
  
                                                                                                                                        th
      Format the       month     end date      as MMDDYYYY       and use the    last   day   of the month.   Use  the 29   for February    if it is              
     a leap  year.     
      
 Form  ‐ RI 941     for all   quarter ending     months    March, ‐  June,  September,         and December.       Form RI  941 will  ‐ serve as  both             
 the filing form    for the   third month     of each   quarter,  as well   as a reconciliation       for the quarter.               
  
                                                                         Page 17   of 22

- 18 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Quarterly (WTQ) payers:
Form ‐ RI 941 will be used by quarterly payers for the quarterly filing and reconciliation.

Form ‐ RI 941 information may be filed through a bulk file upload process. Email TaxPortal@tax.ri.gov for
more information.

For all payers regardless of payment frequency:
A full page‐ W ‐ 3 was created for use starting with calendar year 2020.

The coupon sized form should continue to be used for calendar years prior to 2020.

On Form RI ‐ W3, if the Total Tax Withheld on line 1e is less than the Total Payments on line 2, you can populate a
negative number using a “ – “ but a refund will not automatically be generated off of this form for the taxpayer. The
taxpayer (employer) would be required to submit a request for refund to the Division of Taxation.

Withholding tax forms are an exception to the rule of rounding (see page 12). All withholding amounts should be
exact. There should not be any rounding of any amounts on any of the withholding tax forms.

Page 18 of 22

- 19 -

                            RHODE ISLAND DIVISION OF TAXATION 

                                            FORM SPECIFICATIONS 

      Checklist for Submitting                              Substitute         2D    and     Paper      Forms         

  Subject line of   email with   submissions       should    indicate  Vendor  ID, form(s)  being submitted, and whether   
   email   is Initial Submission  or   Resubmission.           
  Enclose   a submission sheet       with  each    submission.         
  A submission sheet       is     to only contain  forms  from  one tax type  –       do not mix tax types.   
  Submission includes one        full     field sample,   two data  samples,  and all pages   of the   form.   
  If test data is   provided, samples      are  to include   the test data.      
  Targets are solid       black and  placed correctly.         
  There       is a ½ inch margin on all sides   of each   page.       
  Font size is   correct.    
  Special characters are        not  placed within SSNs,     FEINs, zip codes,  and percentage    fields.       
  Identification numbers are         not   masked.         
  Barcode   is printed correctly     and   has  at least   ¼ inch   whitespace on all sides.         

                                                              Page 19   of 22

- 20 -

RHODE ISLAND DIVISION OF TAXATION

FORM SPECIFICATIONS

Notes for This Tax Year

Notable Form Changes

RI 1040/RI‐ 1040NR‐
Line references have been updated to conform to Federal form changes.
New credit added to RI Schedule CR
Removal/addition of decreasing modifications on Schedule M
Increase to the maximum credit and income tiers on RI 1040H ‐ Property Tax Relief Credit
RI‐ 6238 Lead Paint Credit Income Limit increased.
Adjustments for inflation to Standard Deduction amounts, Exemption amount, tax tables, Schedule U
Individual Mandate and Shared Responsibility Worksheet costs have been updated.

RI 1041‐
Reformatted to 3 pages instead of 2 pages.
Removal/addition of decreasing modifications on Schedule M.
Addition of Schedule PTW – 1041 for Pass through‐ Withholding.

RI PTE:‐
No carry forward of overpayments on tax year 2023 return to tax year 2024; refunds ONLY.

Schedule B ‐ CR: Addition of Low Income‐ Housing Tax Credit.

Schedule CR: Addition of Low Income‐ Housing Tax Credit.

Schedule CR PT:‐ Addition of Low Income‐ Housing Tax Credit.

2D layout changes:
RI‐ 1040/RI 1040NR:‐
Addition of “M” as an allowable exemption on the IND HEALTH ‐ form.
Addition of Low Income‐ Housing Tax Credit.

RI‐ 1120C:
Addition of Low income‐ Housing Tax Credit.

RI‐ 1120S/RI 1065:‐
Addition of Schedule PTW.

OCR Scanlines on Vouchers
OCR scanlines are no longer included on voucher forms. 1D barcode will be required.

Voucher placement
All vouchers remain at the top of the page and instructions, if applicable, below the voucher.
Page 20 of 22

- 21 -

                           RHODE ISLAND DIVISION OF TAXATION 

                                            FORM SPECIFICATIONS 

                                                      Notable MeF Changes                   
  
 Taxation now    allows    for the filing of extensions,       with or without   a payment,   for all tax types   supported              
 through MeF.     
 
                                                      New Forms/Schedules                   
  
 Effective periods  beginning     on    or   after January 1, 2023:      
 Schedule PTW    and  Schedule     PTW    – 1041   have been   created  to replace   Form RI  1096PT.  ‐             
  
 Schedule PTW    will be   used to calculate   Pass   through‐ Withholding       for non resident ‐ member(s)     of an entity   filing       
 Form RI  ‐ 1065 or   Form RI 1120S.  ‐    
  
 Schedule PTW    –   1041 will be used  to calculate   Pass through   ‐ Withholding   for non resident    ‐ member(s)   of an              
 entity filing Form RI  ‐ 1041.    
  
                                                      Discontinued Forms                   
       
 1096PT Series    
 RI‐ 1096PT  
 RI‐ 1096PT ES‐  
 RI‐ 1096V  
 RI‐ 4868PT  
 RI‐ 1099PT  
 RI‐ 2210PT  
  
 Beginning with  tax  year    2023 [to be filed    in 2024],   pass through ‐ withholding previously   filed on Form    RI 1096PT    ‐        
 will be calculated using  Schedule     PTW  or Schedule       PTW – 1041   and included  on Form     RI 1065, RI  ‐ 1120S or  ‐ RI         ‐
 1041. 
  
                                                               Page 21   of 22

- 22 -

                              RHODE ISLAND DIVISION OF TAXATION 

                                                FORM SPECIFICATIONS 

                                                           Legislative Changes                       
   
                                            New legislation                                                     Form(s) Impacted        
 44 1‐ ‐ 31.2. Electronic filing of large   entity tax returns,   electronic   payments,                   ALL BUSINESS FORMS         
 and penalties.     
  
 Beginning on    January  1,   2023, any    larger business   registrant  is required   to file           
 returns and    remit taxes to   the State  of Rhode    Island electronically.           
  
                           This is     a reminder from       last year.        
 44 30‐ 12(11)‐ Modification     for military  service     pensions.                                       Schedule M, 1041    M‐  
  
 For the tax   years beginning   on January    1, 2023,    a taxpayer   may subtract    from              
 federal adjusted    gross income    the    taxpayer’s  military    service  pension    benefits           
 included in   federal adjusted     gross   income.       
  
 44 30‐ 101‐    Requirements concerning qualifying health insurance coverage.                              IND HEALTH‐  
  
 (6) Individual  on  Medicaid.   No  penalty   shall    be imposed    by this   section with            
 respect to   any applicable  individual    who    is enrolled   in the   Medicaid  program              
 through December       31, 2023.     
  
 Provides for   an exception  to   the Individual     Mandate     penalty for those   on              
 Medicaid during     tax year 2023   who    may  have   lost coverage     at some   point              
 during the    year.  
  
 44 71‐ 1‐  Low Income‐ Housing     Tax Credits                                                            Schedules B  ‐ CR, CR, CR PT‐  
  
 Creates a   low income‐  housing    tax credit for eligible   participants    in a qualified             
 low income‐    housing  project.     
  
 Will appear    on credit schedules   as RI    ‐ 5442 – Low   Income‐ Housing  Tax Credits.                
  
                                                                                                                                         Updated  
                                                                                                                          September 5,   2023    

                                                                  Page 22   of 22

PDF file checksum: 3449304339

(Plugin #1/9.12/13.0)