RI-1040C-V: Composite Income Tax Return Payment Voucher (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Form RI-1040C-V is Rhode Island’s 2024 payment voucher for an entity filing a composite income tax return. It accompanies payment of the balance due on line 19 of Form RI-1040C and identifies the entity and the amount enclosed.
Who files this form
Form RI-1040C-V is for an entity making a payment of a balance due on line 19 of Form RI-1040C, the Rhode Island Composite Income Tax Return.
Using the voucher is strongly encouraged because it helps the Division of Taxation process payments accurately and efficiently, but there is no penalty for not using it.
Larger business registrants must file returns and pay taxes electronically. This requirement applies to a business that meets either condition:
- Its combined annual liability for all taxes administered by the Division of Taxation is $5,000 or more.
- Its annual gross income is over $100,000.
Do not use this voucher to pay personal income tax.
What you'll need
Have the following information ready:
- Your Form RI-1040C, including the balance due on line 19.
- The name and address shown on your return.
- Your federal employer identification number.
- The amount you are paying.
- Your fiscal year dates, if filing for a fiscal year.
To file or pay through the tax portal, you need both a portal account and a PIN.
How to file
To complete the voucher:
- Enter the name and address shown on your return in Box 1. Include fiscal year dates if applicable.
- Enter your federal employer identification number in Box 2.
- Enter your payment amount in Box 3.
- Record the date paid and amount in the space provided for your records.
The voucher is sent with your payment of the balance due on line 19 of Form RI-1040C. The address printed on the voucher is:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5807
Larger business registrants must file and pay electronically. To file or pay through the Rhode Island tax portal, you need a portal account and a PIN. You can request a PIN without a portal account.
The form directs filers to the Division of Taxation website and the 2024 Instructions for Form RI-1040C for additional information.
Common mistakes
- Using this voucher for personal income tax. It is only for an entity filing a composite tax return.
- Not following the electronic filing and payment requirement. Businesses meeting either larger business registrant criterion must file returns and pay taxes electronically.
- Waiting too long to set up portal access. The form reminds filers to create a portal account and request a PIN in time to file or pay by the due date. Both are required to use the portal.
Questions people ask
What payment is this voucher for?
It accompanies a payment of a balance due on line 19 of Form RI-1040C.
Is there a penalty for not using the voucher?
No. The Division of Taxation strongly encourages its use, but the form states there is no penalty for not using it.
Can I use it to pay my personal income tax?
No. This voucher is for an entity filing a composite tax return.
Do I need a portal account before requesting a PIN?
No. You can request a PIN without a portal account, but you need both an account and a PIN to file or pay through the portal.
What if the return covers a fiscal year?
Enter the fiscal year dates in the space provided on the voucher.