RI-1120S Q-Sub Schedule: Qualified Subchapter S Subsidiaries Listing (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
The RI-1120S Q-Sub Schedule lists qualified subchapter S subsidiaries and is filed with Form RI-1120S. It reports each subsidiary’s name, federal employer identification number and address, plus the total number of Q-subs included in the filing.
Who files this form
This schedule is filed with Form RI-1120S to list each qualified subchapter S subsidiary (Q-sub) that is part of the filing.
What you'll need
Have the following information ready:
- The name and federal employer identification number (FEIN) for the filing.
- Each Q-sub’s name, FEIN and address, including city, state and ZIP code.
- The total number of Q-subs that are part of the filing.
How to file
File this schedule with Form RI-1120S.
List each Q-sub’s name, FEIN and address. Put the street address on the top address row and the city, state and ZIP code on the bottom row. Enter the total number of Q-subs that are part of the filing.
The schedule does not specify a mailing address or an e-filing method.
Questions people ask
Which form does this schedule go with?
File it with Form RI-1120S.
What information do I list for each Q-sub?
List its name, federal employer identification number and address.
How should I enter each Q-sub’s address?
Put the street address on the top row and the city, state and ZIP code on the bottom row.
Do I need to enter a total number of Q-subs?
Yes. The schedule asks for the total number of Q-subs that are part of the filing.