Income/Franchise:
Rhode Island: Guidance on Pandemic-Related Telecommuting, Withholding, and Lifting of State of Emergency
Advisory2021-21, R.I. Div. of Tax. (6/10/21); Advisory2021-24, R.I. Div. of Tax. (6/15/21). In updated advisory guidance, the Rhode Island Division of Taxation (Division) explains that it has extended the duration of its emergency regulation that first came into effect on May 23, 2020, and which provides tax withholding guidance for employers that have employees who are temporarily working remotely due to the COVID-19 pandemic, through to July 17, 2021 [see Regulation 280-RICR-20-55-14 “Withholding for Employees Working Remotely During the COVID-19 State of Emergency,”, R.I. Div. of Tax. (5/21) and State Tax Matters, Issue 2021-20, for more details on this regulation]. In other related advisory guidance, the Division addresses how Massachusetts recently rescinded its declaration of a state of emergency effective at 12:01 a.m. on June 15, 2021, and how Massachusetts’ special rules involving withholding for employees working remotely during the COVID-19 state of emergency may be impacted – clarifying that Rhode Island’s withholding rules on the same are not impacted by Massachusetts’ recent lift. Please contact us with any questions.
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