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RHODE ISLAND DIVISION OF TAXATION - PAGE 3 OF 4 Withholding tables, W-4 withholding certificate Employers use withholding tables to calculate how much to withhold from an employee’s pay for Rhode Island Personal Income Tax purposes. The booklet of income tax withholding tables for Tax Year 2026 will be posted on the Division’s website. In addition to the withholding tables, the Withholding Tax Booklet also includes a payment calendar listing the due dates for submitting the tax withheld to the Division, as well as a copy of the 2026 version of Form RI W-4, “Employee’s Withholding Allowance Certificate.”

The following items are for the 2025 Tax Year:

Social Security and pension modification amounts for Tax Year 2025 The Division of Taxation has set key numbers associated with the Social Security and pension/annuity/401(k) modifications for the 2025 Tax Year. The Division has also established the maximum credit amount for the statewide property-tax relief credit (Form RI-1040H) for the 2025 Tax Year. These numbers apply to the tax year beginning on or after January 1, 2025, and will appear on forms and instructions during the filing season which begins in January 2026.

Social Security Rhode Island legislation enacted in 2015 established a modification involving the Personal Income Tax. Effective for tax years beginning on or after January 1, 2016, the modification decreases federal adjusted gross income (AGI) for Rhode Island purposes for qualifying taxpayers who receive Social Security benefits. In general, a taxpayer is eligible for the modification if all three of the following conditions are met:  The taxpayer’s federal AGI includes taxable income from Social Security;  The taxpayer has reached “full retirement age” as defined by the Social Security Administration; and  The taxpayer’s federal AGI is below a certain amount (see following table).

Social Security modification – income limits by Tax Year Filing status 2024 2025 Single $104,200 $107,000 Married filing jointly* $130,250 $133,750 Head of household $104,200 $107,000 Married filing separately $104,225 $107,000 *Or qualifying widow or widower. For more information on this modification, see Rhode Island General Laws § 44-30-12.

Pensions, 401(k) plans, annuities, etc. In 2016, Rhode Island legislation established a new modification involving the Personal Income Tax. Effective for tax years beginning on or after January 1, 2017, the modification decreases federal adjusted gross income for Rhode Island purposes for qualifying taxpayers who receive income from 401(k) plans, 403(b) plans, private‐sector pensions, federal government pensions, state government pensions, local government pensions, federal Thrift Savings Plan, annuities, and/or certain other sources.

In general, a taxpayer is eligible for the modification if all three of the following conditions are met:  The taxpayer’s federal AGI includes taxable income from pensions, 401(k) plans, annuities, and/or other such sources;