In addition to the requirements in § 4.5 of this Part, any entity with nonresident shareholders/members/partners (S-Corps, LLCs, LLPs and LPs) would be required to file a tentative Form RI-1096PT with any payment that may be due. The tentative Form RI-1096PT shall not include Form RI-1099PTs.
280 R.I. Code R. 280-RICR-20-25-4.6