Rhode Island
Rhode Island business compliance calendar
What Rhode Island asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by May 1 each year, with the Rhode Island Department of State | $50 | $25 late fee; revocation after continued failure |
| LLCs | Annual report, by May 1 each year, with the Rhode Island Department of State | $50 | $25 late fee; revocation after continued failure |
| Partnerships | Annual report, by May 1 each year, with the Rhode Island Department of State | $50 | $25 late fee; revocation after continued failure |
| Nonprofits | Annual report, by May 1 each year, with the Rhode Island Department of State | $20 | $25 late fee; revocation after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Rhode Island return by the 15th day of the fourth month after the year ends, with the Rhode Island Division of Taxation.
- Personal income tax
- Yes. S corporations and partnerships file a Rhode Island information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end. Rhode Island also runs a disability and paid family leave program funded through payroll.
- Sources
- Rhode Island Department of State, Rhode Island Division of Taxation
All Rhode Island rules in the pack
- Rhode Island annual reportby May 1 each year
- Rhode Island annual reportby May 1 each year
- Rhode Island annual reportby May 1 each year
- Rhode Island nonprofit annual reportby May 1 each year
- Rhode Island charitable organization registration renewalon the anniversary of its registration
- Rhode Island corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Rhode Island corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Rhode Island pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Rhode Island personal income tax return with business incomeby April 15 each year
- Rhode Island unemployment insurance wage reportby the last day of the 1st month after each quarter
- Rhode Island annual withholding reconciliationby January 31 each year
- Rhode Island temporary disability and caregiver insurance withholdingwith no fixed date
- Rhode Island sales tax returnby the 20th day of the 1st month after each quarter