ALERT: Scam Calls Rhode Island taxpayers are being targeting by spam/scam phone calls claiming to be from the RI Division of Taxation. These calls may appear to originate from legitimate Division of Taxation phone numbers. Call us at 401-574-8829, option #3, to confirm authenticity of any unexpected or suspicious calls. More information is available in Advisory 2024-18.
Due Date Extensions The Division of Taxation extends certain due dates to July 15, 2024 in response to the April 4, 2024 announcement from the IRS regarding federal due date extensions due to severe storms and flooding. Refer to Advisory 2024-16 and Advisory 2024-17 for further guidance regarding Rhode Island due dates.
Health Insurance Mandate Welcome to the Health Insurance Mandate Information Page. Rhode Island's health insurance mandate took effect January 1, 2020. The mandate is a requirement that all Rhode Islanders (except those who are specifically exempt under the law) have "qualifying health coverage" beginning January 1, 2020. Sources of "qualifying health coverage" include coverage through an employer; coverage purchased directly from a health insurance carrier; Medicare; Medicaid; or a health plan purchased through HealthSource RI, the state’s health exchange. Failure to have coverage during the tax year may result in a Rhode Island personal income tax penalty during tax-filing season. For more information, please see the table below. The deadline for employers to distribute IRS Forms 1095-B/C to their employees is March 2 of each year. In any given year, if March 2 falls on a weekend or a holiday, the deadline will be the next business day after March 2. Tax Year 2023 Health Insurance Mandate Forms to attach to RI-1040 or RI-1040NR, if applicable. If you need prior year forms, click visit our Prior Year Tax Forms page. Form IND-HEALTH - Individual Health Insurance Mandate Form Shared Responsibility Worksheet - Penalty Calculation Instructions for Form IND-HEALTH and Worksheet View View View Individual Mandate filing deadlines changed - Rhode Island aligns with Federal reporting deadlines - 10/19/2022 View Division extends deadline for certain reporting on insurance mandate - 11/23/2021 View Tips for Tax season: Health Insurance Mandate - 02/18/2021 View Taxpayer Portal Link for Health Insurance Mandate Reporting - 01/26/2021 Link Health Insurance Mandate: Regulation Public Hearing - Summary of Comments and Responses - 12/31/2020 View Health Insurance Mandate: Reporting Requirements - Flat File Information - 12/07/2020 Flat File Instructions Flat File CSV Template Flat File XLS Template View View View Health Insurance Mandate: Reporting Requirements - FAQs - Dated 11/05/2020 View For details about the mandate, see these FAQs: View See HealthSource RI for details on how to get health insurance: View A message for taxpayers: View A message for tax preparers: View HealthSource RI regulation posted as final and effective 12/22/19: View Contact Us Personal Income Tax - Taxpayer Assistance Email: Tax.Assist@tax.ri.gov Phone: 401.574.8829, option #3