Rhode Island Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Office of Secretary of State

Corporations Division
148 West River Street
Providence, RI  02904-2615
(401) 222-3040
FAX: 401-222-3879

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI  02908-5811
(401) 574-8935
E-mail: clarocque@tax.ri.gov
http://www.tax.ri.gov/

Rhode Island State Statutes

To research the State Statutes for Rhode Island Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

  

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The Annual Report filing fee is $50.

 

 

Forms:

Annual Report - Profit Corporation Annual Report Form

Annual Report - Online Filing Corporate Annual Report

 

Due Date:

 

Annual reports for domestic and foreign corporations must be filed with the Secretary of State between January 1st and March 1st. The first annual report of a corporation must be filed between January 1st and March 1st of the next year succeeding the calendar year in which the certificate of incorporation or authority was issued.

 

Corporation Tax Returns

Tax:

The corporate income tax rate is 9%. The franchise tax is calculated at $2.50 per $10,000 of authorized stock with a minimum tax of $500, a portion of which is derived from the corporate income tax. If your corporation is liable for the business corporation tax, you pay only on the amount by which the franchise tax exceeds the business corporation tax. If your corporation has not been engaged in any business activity within the state during the preceding taxable year, you must pay the annual franchise tax based upon its authorized capital stock at the following rates: $250 where stock does not exceed $1,000,000, and $12.50 for each additional $1,000,000.

 

Forms:

Form RI 1120C - 2010 C Corporation Business Tax Return (instructions)
Form RI 1120S - 2013 S Corporation Business Tax Return (instructions)

Form 1120V - 2010 Tax Payment Voucher
Tax Form List - Current Corporate Tax Forms

 

Due Date:

 

Taxes due by March 15th, or the 15th day of third month following close of fiscal year.

  

Limited Liability Company

  

Annual Filing Requirements

 

Annual Report

Fee:

The Annual Report filing fee is $50.

 

Forms:

Annual Report - LLC Annual Report

 

Due Date:

Annual reports must be filed with the Secretary of State between September 1st and November 1st. The first annual report must be filed between September 1st and November 1st of the next year succeeding the calendar year in which the certificate of organization was issued.

 

LLC Tax Returns

Tax:

Pass-Through Entities such as S corporations, general partnerships, limited partnerships, limited liability partnerships, trusts, and limited liability companies that are not taxed as C corporations for federal tax purposes pay the withheld amount to the tax division of 9.0%.  PTEs taxed as C corporations pay 9.0%.

 

For the 2010 tax year, composite filers have the option of using an alternative flat tax rate of 6.0%. Based upon how the LLC files federal tax, the company needs to determine which state tax rate to file.

 

 

Forms:

Form RI 1120S - 2013 LLC/S Corp Business Tax Return (instructions)
Form 1120V - 2013 Tax Payment Voucher

Form 1065 - 2013 Partnership Income Tax Return (instructions(1065V Voucher)

Form RI 1040C - 2013 LLC Composite Income Tax Return (instructions) (1040C Voucher)

Forms List - Current PTE and Composite Tax Forms

 

Due Date:

Form 1120S is due by March 15th, or the 15th day of the 3rd month following the close of the fiscal year.

 

Forms 1040C and 1065 are due by April 15th, or the 15th day of 4th month following the close of the fiscal year.