Close
Rhode Island Income Tax Withholding and AdministrationGeneral Withholding Requirement: Rhode Island generally income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, when resident employees' wages are also subject to another state's withholding tax, the Rhode Island tax is withheld only to the extent it exceeds the other state's withholding tax on the wages. Employee Withholding Exemption Forms: Rhode Island does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes. Reciprocal Agreements: None. Administration: Rhode Island Division of Taxation Local Tax Jurisdictions: None. |