<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
        {font-family:"Cambria Math";
        panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
        {font-family:Verdana;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:#0563C1;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {mso-style-priority:99;
        color:#954F72;
        text-decoration:underline;}
span.EmailStyle17
        {mso-style-type:personal-compose;
        font-family:"Verdana",sans-serif;
        font-variant:normal !important;
        color:windowtext;
        text-transform:none;
        font-weight:normal;
        font-style:normal;
        text-decoration:none none;
        vertical-align:baseline;}
.MsoChpDefault
        {mso-style-type:export-only;}
@page WordSection1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
        {page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><u><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">To Tax and Payroll Professionals</span></font></u><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">:<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">The Rhode Island Division of Taxation is considering adopting the new federal filing deadline for purposes of employer reporting of Rhode Island
personal income tax withheld. <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">If the plan moves forward, it would take effect for 2016 and later tax years. Thus, for 2016, employers would file with the Division their annual
W-3, W-2, and Form 1099 information and reconciliation returns by January 31, 2017, instead of by February 28, 2017. (Other requirements applying to employers would not change.)<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">If the plan is adopted, Rhode Island deadlines would be the same as the new federal deadlines (and the same as the deadlines in more than 20 other
states and jurisdictions). <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">The Division invites comments about the proposal from tax, payroll, and other professionals. Comments should be submitted by 4:00 p.m. Eastern
time on Monday, October 31, 2016. Please submit all comments online via the following link:
<a href="http://bit.ly/2azJANr">http://bit.ly/2azJANr</a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif">Thank you.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" face="Verdana"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="1" face="Verdana"><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;font-variant:small-caps">[Trouble opening the link? Click
<a href="https://ritax.wufoo.com/forms/r8z8se41ti5bz3/">here</a>.]<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#2e74b5" face="Calibri"><span style="font-size:14.0pt;font-variant:small-caps;color:#2E74B5"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#2e74b5" face="Calibri"><span style="font-size:14.0pt;font-variant:small-caps;color:#2E74B5">Neil Downing<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">Chief Revenue Agent<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">Rhode Island Division of Taxation<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">One Capitol Hill<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">Providence, R.I. 02908<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">Email:
<a href="mailto:Neil.Downing@tax.ri.gov"><font color="#2e74b5"><span style="color:#2E74B5">Neil.Downing@tax.ri.gov</span></font></a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2e74b5" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2E74B5">Phone: (401) 574-8115<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
</div>
</body>
</html>