Rhode Island Pass-through Withholding Return and Transmittal

Pass-through Withholding Return and Transmittal
Microsoft Word - Incentive and Credit Overview for DLT
State of Rhode Island Division of Taxation

2022 Form RI-1096PT
22102999990101

Pass-through Withholding Return and Transmittal
Name

Federal employer identification number

Amended

Address
Sub S Corp

Address 2
LLC

City, town or post office

State

E-mail address

ZIP code

Partnership

Year end
Trust

Calendar Year: January 1, 2022 through December 31, 2022

Cannot distribute due to Federal or State restrictions (see instructions)

Fiscal Year:

MM/DD/2022

through

Members with less than $1,000 in RI source income (see instructions)
Column A
C Corporations only

WITHHOLDING CALCULATION
1 Rhode Island source income of nonresident members net of modification ............. 1a
2 Rhode Island nonresident pass-through withholding rate........................................ 2a

Column B
Sub S Corps, Individuals,
LLCs, Partnerships & Trusts

1b
7.0%

2b

3 Rhode Island pass-through withholding. Multiply line 1 by line 2............................. 3a

3b

4 TOTAL Rhode Island pass-through withholding. Add lines 3a and 3b .........................................................................

4

5 Rhode Island nonresident real estate withholding (see worksheet on page 2 for other payments)............................

5

6 Tentative Rhode Island withholding for members. Subtract line 5 from line 4 (not less than zero)....................................

6

7 Rhode Island estimated tax paid on Form RI-1096PT-ES .......................................

7

8a Credit for withholding paid on behalf of reporting entity. Enter the identification
number(s) of issuing entity or entities below. (see instructions) .................................... 8a
ID #
8b Rhode Island nonresident withholding on real estate sales in 2022 ONLY if entity
name, not members’ names, was provided to Division of Taxation at time of closing ..... 8b
8c Other payments.......................................................................................................

8c

9 Total payments and credits. Add lines 7, 8a, 8b and 8c...............................................................................................

9

10 Balance due. If line 6 is greater than line 9, subtract line 9 from line 6. The amount from line 6 should be allocated
to the RI-1099PTs being issued. Remit payment for balance due, plus any 2210PT interest, using Form RI-1096V.
10

Attach the RI-2210PT to the return.

11 Excess withholding paid. If line 9 is greater than line 6, subtract line 6 from line 9. The amount on line 9 should
be allocated to the RI-1099PTs being issued to the entity’s members. Excess amounts cannot be refunded or carried forward. 11
NOTE: The total withholding from all RI-1099PTs that have been issued must

equal the amount from line 6 or line 9 above, whichever is larger.
Attach all ISSUED RI-1099PTs to the BACK of this Form RI-1096PT.

MM/DD/____

Number of 1099s issued:
Total amount of 1099s issued:

Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908

5.99%

State of Rhode Island Division of Taxation

2022 Form RI-1096PT

22102999990102

Pass-through Withholding Return and Transmittal
Name

Federal employer identification number

SCHEDULE A CALCULATION FOR AN ENTITY WITH AT LEAST ONE C CORP MEMBER WITH LESS THAN $1,000.00 OF INCOME
Column A
C Corporations
1 Rhode Island source income of ALL nonresident C Corporation members net of modifications
(attach schedule) ..........................................................................................................................

1

2 Rhode Island source income of those nonresident C Corporation members with income of less
than $1,000 net of modifications (attach schedule) ......................................................................

2

3 Rhode Island source income of nonresident C Corporation members with income of $1,000 or
more net of modifications. Subtract line 2 from line 1. Enter here and on pg 1, Col A, Line 1a

3

Column B
Number of
Members

SCHEDULE B CALCULATION FOR AN ENTITY WITH AT LEAST ONE NON-C CORP MEMBER WITH LESS THAN $1,000.00 OF INCOME
Column A
Sub S Corps, Individuals, LLCs,
Partnerships and Trusts
1 Rhode Island source income of ALL nonresident members other than C Corporations net of
modifications (attach schedule) ....................................................................................................

1

2 Rhode Island source income of those nonresident members other than C Corporations with income of less than $1,000 net of modifications (attach schedule) .................................................

2

3 Rhode Island source income of nonresident members other than C Corporations with income of $1,000 or
more net of modifications. Subtract line 2 from line 1. Enter here and on page 1, Column B, Line 1b

3

Column B
Number of
Members

WORKSHEET FOR PAGE 1, LINE 5
5a Rhode Island nonresident real estate withholding - ONLY include if a breakdown of each shareholder’s withholding amount was provided to the RI Division of Taxation at the time of closing - Attach copy of 71.3 form

5a

5b Rhode Island estimated tax paid by members on their personal return attributable to income on this return (see instructions).

5b

5c Excess Rhode Island withholding tax paid by this entity for members (see instructions)............................................ 5c
5d Rhode Island credit purchased by a member for use in 2022. Refer to Schedule CR for elgible credits................... 5d
5e Total. Add lines 5a, 5b, 5c and 5d. Enter here and on page 1, line 5........................................................................

5e

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature

Print name

Date

Paid preparer address

City, town or post office

State

May the Division of Taxation contact your preparer?

Telephone number
ZIP Code

YES

PTIN