The RI-941 quarterly tax return is Rhode Island’s reconciliation of state income tax withheld from employee wages against deposits already sent to the Division of Taxation. Every employer with a Rhode Island withholding account files it, whether their deposit schedule is weekly, monthly, or quarterly. The form covers a single calendar quarter and is due by the last day of the month after that quarter closes.
When the RI-941 Is Due
- First quarter (January–March): April 30
- Second quarter (April–June): July 31
- Third quarter (July–September): October 31
- Fourth quarter (October–December): January 31 of the following year
If a due date lands on a Saturday, Sunday, or state holiday, it moves to the next business day. A Saturday deadline shifts to Monday; if that Monday is also a holiday, it shifts to Tuesday.1Rhode Island Division of Taxation. Withholding Tax
What You Need Before You Start
Have your Federal Employer Identification Number (FEIN), your Rhode Island withholding account number, the legal business name and mailing address, and the quarter you are reporting. These identifiers must match your state and federal records exactly. A mismatched FEIN or account number can hold up processing.
You also need to know your assigned deposit frequency, because the RI-941 works as a reconciliation against deposits you have already made. Rhode Island uses three schedules:
- Weekly, when you withhold $600 or more in any calendar month. Deposits are due the next banking day after each week ends, and weekly filers must file and pay electronically.
- Monthly, when you withhold $50 or more but less than $600 in any calendar month. Deposits are due within 20 days after the month closes.
- Quarterly, when you withhold less than $50 in any calendar month. One payment goes in with the RI-941 itself.2Legal Information Institute. 280 RICR 20-55-10.8 – Reporting and Remitting Taxes Withheld
Weekly and monthly filers make interim deposits during the quarter and use the RI-941 to reconcile. Quarterly filers pay the full quarter with the return.
Filling Out the Form
Monthly Breakdown
The top of the form asks for the total Rhode Island income tax withheld in each of the three months, along with the number of employees who received wages in each month. Pull these from your payroll records for the pay periods that fall in each month.
Lines 1 Through 3
Line 1 is the total Rhode Island income tax withheld from all employees’ wages, tips, and other compensation for the quarter. It should equal the sum of the three monthly totals above.3Rhode Island Division of Taxation. RI-941 Rhode Island Employer’s Quarterly Tax Return Form
Line 2 is the total you already paid to the Division of Taxation for that quarter. Weekly and monthly filers add up their interim deposits. Quarterly filers who haven’t sent anything yet enter zero.3Rhode Island Division of Taxation. RI-941 Rhode Island Employer’s Quarterly Tax Return Form
Line 3 is Line 1 minus Line 2. A positive number is the balance due, which goes in with the return. A zero or negative number means your deposits covered the quarter; an overpayment typically carries forward as a credit.3Rhode Island Division of Taxation. RI-941 Rhode Island Employer’s Quarterly Tax Return Form
Every figure should match your general ledger to the cent. The Division of Taxation uses these numbers to track individual employee tax credits, so small rounding differences can trigger a notice.
Submitting and Paying
The Division of Taxation’s online Tax Portal is the preferred filing method. You enter the data, sign digitally, and receive a confirmation number on submission. Payment comes out of a linked checking or savings account by ACH debit.4Rhode Island Division of Taxation. Tax Portal Weekly filers must use the portal; paper filing is not permitted on that schedule. Monthly filers may also be required to file electronically depending on volume. The payment page does not list credit card as an option for withholding tax, so plan on paying from a bank account.5Rhode Island Division of Taxation. Make a Payment Online
If you file on paper, mail the completed RI-941 with a check or money order payable to the Rhode Island Division of Taxation to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 029086Rhode Island Division of Taxation. Contact Us
Certified mail is worth the extra cost near the deadline. The postmark date counts as the filing date, and the Division does not send a receipt for paper filings, so your certified mail slip and the cleared check are your proof.
Quarters With No Payroll
Rhode Island regulations do not require weekly or monthly payment filings for weeks or months with no payroll.2Legal Information Institute. 280 RICR 20-55-10.8 – Reporting and Remitting Taxes Withheld The quarterly RI-941 is different. If you had no wages for the entire quarter, file the form with zeros anyway. Filing keeps your account current and heads off an estimated assessment based on prior quarters.
Annual Reconciliation on Form RI-W3
The RI-941 handles quarterly reporting, but Rhode Island also requires an annual reconciliation on Form RI-W3, due by January 31 following the end of the tax year. It goes in with copies of all W-2s and any 1099s that show Rhode Island withholding.7Rhode Island Division of Taxation. Form RI-W3 The RI-W3 totals should match the combined totals from your four RI-941 filings for the year. A mismatch between the annual reconciliation and the quarterly returns is a common trigger for a follow-up notice.
Penalties and Interest on Late Withholding
Withheld income tax is trust fund money, held on behalf of the state rather than owned by the employer. Rhode Island treats late trust fund balances aggressively. Delinquent trust fund taxes accrue interest at 18% per year for 2026, compared with 12% for non-trust-fund taxes.8Rhode Island Division of Taxation. Interest Rates The rate is recalculated each January 1 based on the prior October 1 prime rate plus two percentage points, with an 18% floor for trust fund taxes.9Rhode Island General Assembly. Rhode Island General Laws 44-1-7 – Interest on Delinquent Payments
Personal liability reaches the people responsible for withholding, including corporate officers, agents, and employees with authority over payroll. Anyone who converts withheld taxes to another use can be fined up to $1,000 and imprisoned for up to one year per offense, on top of civil penalties.10Rhode Island General Assembly. Rhode Island General Laws 44-30-76