Annual Filing Requirements
The Annual Report filing fee is $50.
Annual Report - LLC Annual Report
Annual reports must be filed with the Secretary of State between September 1st and November 1st. The first annual report must be filed between September 1st and November 1st of the next year succeeding the calendar year in which the certificate of organization was issued.
LLC Tax Returns
Pass-Through Entities such as S corporations, general partnerships, limited partnerships, limited liability partnerships, trusts, and limited liability companies that are not taxed as C corporations for federal tax purposes pay the withheld amount to the tax division of 9.0%. PTEs taxed as C corporations pay 9.0%.
For the 2010 tax year, composite filers have the option of using an alternative flat tax rate of 6.0%. Based upon how the LLC files federal tax, the company needs to determine which state tax rate to file.
Form RI 1120S - 2013 LLC/S Corp Business Tax Return (instructions)
Form 1120V - 2013 Tax Payment Voucher
Form 1065 - 2013 Partnership Income Tax Return (instructions) (1065V Voucher)
Form RI 1040C - 2013 LLC Composite Income Tax Return (instructions) (1040C Voucher)
Forms List - Current PTE and Composite Tax Forms
Form 1120S is due by March 15th, or the 15th day of the 3rd month following the close of the fiscal year.
Forms 1040C and 1065 are due by April 15th, or the 15th day of 4th month following the close of the fiscal year.