RI Schedule PTW-Corp: Pass-through Withholding Transmittal Schedule (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Schedule PTW calculates pass-through withholding on Rhode Island source income of nonresident members. It also reports withholding paid on the entity’s behalf by another pass-through entity, with totals carried to Form RI-1065 or RI-1120S.
Who files this form
The 2025 RI Schedule PTW is used to calculate pass-through withholding on Rhode Island source income of nonresident members. It carries the withholding total to Form RI-1065 or Form RI-1120S.
The schedule also reports pass-through withholding paid on the entity’s behalf by another pass-through entity. The form does not state a complete rule identifying everyone required to file it.
What you'll need
Have the following information available to complete the schedule:
- The entity’s name and federal employer identification number.
- Apportioned Rhode Island taxable income from Form RI-1065, line 6, or Form RI-1120S, line 6.
- The profit percentage or current-year allocation percentage for all nonresident members or partners.
- Nonresident members’ Rhode Island source income, separated by the entity types shown in Columns A and B.
- Amounts reported on RI Schedule PTE or Form RI-1040C, exempt income, and income that cannot be distributed because of federal or state restrictions, if applicable.
- A schedule for nonresident members with Rhode Island source income of less than $1,000, net of modifications, if claiming that adjustment.
- Names, federal employer identification numbers, and withholding amounts for pass-through entities that paid withholding on your entity’s behalf.
How to file
The form gives these directions for transferring the completed schedule’s totals:
- Withholding due: Add lines 12a and 12b. Enter the total on line 13 and on Form RI-1065, line 7c, or Form RI-1120S, line 7c.
- Withholding paid on the entity’s behalf: Add lines 14a through 14u in Part C. Enter the total on Form RI-1065, line 9b, or Form RI-1120S, line 9b.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
- Leaving out the required supporting schedule: The form says to attach a schedule for Rhode Island source income of nonresident members with income of less than $1,000, net of modifications.
Questions people ask
How is the Rhode Island source income of all nonresident members calculated?
Multiply the apportioned Rhode Island taxable income on line 1 by the nonresident members’ profit percentage or current-year allocation percentage on line 2. Enter the result on line 3.
What withholding rates are printed on the 2025 schedule?
Column A, for C corporations only, uses 7.0%. Column B, for Sub S corporations, individuals, LLCs, partnerships, and trusts, uses 5.99%.
How is withholding calculated after the income adjustments?
For each column, subtract lines 5 through 9 from line 4 to get the income subject to withholding on line 10. Multiply line 10 by the rate on line 11 to calculate line 12.
Where do I report withholding another pass-through entity paid on my entity’s behalf?
Use Part C. List each paying entity’s name, federal employer identification number, and withholding amount. Add lines 14a through 14u and carry the total to Form RI-1065, line 9b, or Form RI-1120S, line 9b.