IGN is reporting that their sources over at the WB have debunked the poster that came out earlier today.
IGN also states
"Warner Bros. is saying that not only is this not the poster for the film, but there isn't even a poster made yet. And there's nothing on the studio lot for it, either."
The next question is whether this is completely fan made or for some other incarnation of the ringed one, perhaps animation or some other licensing form.
The only piece of costume artwork that has been officially confirmed to have a relation to the film is this one to the right. Variety Senior Editor Marc Graser confirmed this image was released by Warner Bros Consumer Products for the Warner Bros showcase at the Licensing International Expo in Las Vegas, NM last week.