Effective 1/1/24, a law passed in the 2023 RI Legislative session (Public Law Chapters 242 and 243) require independent contractors to file electronically with the Department of Labor and Training (DLT) on an annual basis, “regardless of how many forms are filed.” This would seem to suggest an annual filing for each client. There is no fee tied to the filing requirement. The DLT is required to submit the list to the Division of Taxation each April 1st. Learn more here.