RI-1040C-V: Composite Income Tax Return Payment Voucher (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1040C-V is Rhode Island’s 2025 Composite Income Tax Return Payment Voucher. It accompanies payment of a 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 filing a Rhode Island composite income tax return. It accompanies payment of any balance due on line 19 of Form RI-1040C.
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. Do not use this voucher for a personal income tax return payment.
Larger Business Registrants must file returns and pay taxes electronically. The form defines these as businesses meeting either condition:
- Combined annual liability for all taxes administered by the Division of Taxation for the entity is $5,000 or more.
- Annual gross income for the entity is over $100,000.
What you'll need
Have the following information ready:
- Your Form RI-1040C, including the name and address shown on the return and the balance due on line 19.
- The entity’s 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 as shown on your return in Box 1. Fiscal year filers should also enter their fiscal year dates.
- Enter the federal employer identification number in Box 2.
- Enter the payment amount in Box 3. Record the date paid and amount in the space provided for your records.
The voucher is a statement sent with your payment. The address printed on it 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. Create your account and request your PIN in time to be ready by the due date. You do not need a portal account to request a PIN.
The form also directs filers to the Division’s online-services page and the 2025 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.
- Overlooking 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.
Questions people ask
What payment does this voucher accompany?
It accompanies payment of any balance due on line 19 of Form RI-1040C.
Is there a penalty for not using the voucher?
No. The Division strongly encourages its use to help process payments accurately and efficiently, but 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 income tax return.
Do I need a portal account before requesting a PIN?
No. You can request a PIN without a portal account. However, you need both an account and a PIN to file or pay through the portal.