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TaxSlayer Pro Knowledgebase Rhode Island Articles
Rhode Island Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - If a preparer files 100 or more Rhode Island individual and business income tax returns, they must be e-filed.
E-File Registration Requirements - Acceptance in the Rhode Island e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year only.
State Only Return Requirements – The Rhode Island e-file program supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System). It also allows electronic filing of part-year and nonresident returns.
Amended Returns - Rhode Island supports e-filing amended returns.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 15
Extensions - Rhode Island allows an automatic extension to October 15 if no additional tax is due and if a federal extension is filed.
If additional tax is due, file Form RI-4868, Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return, by April 15, to request an extension to October 15. Form RI-4868 cannot be electronically filed. It must be mailed with payment to the appropriate mailing address. (See mailing addresses below).
Driver’s License/Government Issued Photo Identification: Rhode Island does not require this information to file the tax return.
Filing Status Information
Rhode Island requires that you use the same filing status as you used on your federal return, with the exception that married couples filing jointly for federal purposes may file their Rhode Island return(s) separately if one spouse is a RI resident and the other spouse is a nonresident.
Residency Status Information for Rhode Island Returns
Residents: Residents are individuals:
- Who are domiciled in Rhode Island for any part of the tax year, or
- Who maintain a permanent place of abode in Rhode Island and spend more than 183 days in Rhode Island during the year.
Part-year resident: A part-year resident is a person who changed legal residence by moving into or out of Rhode Island at any time during the year. Part-year residents will file Form RI-1040NR.
Nonresidents: Nonresidents are individuals who were not residents in Rhode Island at any time during the year.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Rhode Island upon entering military service remain residents of Rhode Island for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresidents: Nonresident military personnel stationed within Rhode Island are not required to file a Rhode Island income tax return unless they have earned income from Rhode Island sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - If a paid preparer files 100 or more Rhode Island individual and business income tax returns, they must be e-filed.
Rhode Island currently supports electronic filing for most business returns but does not support all years. The following tax returns and years can be e-filed.
Corporate returns (Form RI-1120C - Business Corporation Tax Return) - current year and two prior years.
S Corporate returns (Form RI-1120S - Subchapter S Business Corporation Tax Return) - current year and two prior years.
Partnership returns (Form RI-1065 - Partnership Income Return) - current year and two prior years.
Fiduciary returns - (Form RI-1041 - Fiduciary Income Tax Return) - current year and two prior years.
Business Return General Information
Due Dates for Rhode Island Business Returns
C Corporations and Single-member LLCs owned by an individual or a C Corp - April 15 - Returns are due by the 15th day of the fourth month following the close of the entity's tax year if the entity is on a fiscal year.
S Corporations, Partnerships, and Single-member LLCs owned by a pass-through - March 15 - Returns are due by the 15th day of the third month following the close of the entity's tax year if the entity is on a fiscal year.
Fiduciary - April 15 - Returns are due by the 15th day of the fourth month following the close of the entity's tax year if the entity is on a fiscal year.
Business Extensions
C Corporations, S Corporations, and Partnerships - A federal extension obtained by filing Form 7004 with the Internal Revenue Service does not automatically extend the time to file the Rhode Island return. The Rhode Island return due date can be extended by filing Form RI-7004 by the due date of the original return, or by paying the amount as calculated on the extension request at the Rhode Island Business Tax Filings website here.
The extension time is six months except for filers whose fiscal year ends June 30, in which case the extension is for seven months.
Form RI-7004 is on the main menu of the Rhode Island C Corp, S Corp, and Partnership returns. This form cannot be e-filed and must be mailed to the address on the form.
Any extension of time to file the Rhode Island return does not extend the time to pay any tax due by the original due date of the return. Payment can be made online at the Rhode Island Business Tax Filings website, in which case the extension request does not need to be submitted separately on Form RI-7004. Otherwise, payment can be remitted with the extension request at the time it is filed.
Fiduciary - A fiduciary is allowed an automatic 5-1/2 month extension by filing Form RI-8736 on or before the fiduciary's return deadline, including full payment of the unpaid estimated tax at the filing deadline. Form RI-8736 cannot be electronically filed; it and full payment need to be mailed by the filing deadline to the address on the form. Alternatively, the entity
However, if no payment is required and the fiduciary has filed a federal extension, it doesn't need to file a Rhode Island extension separately.
Amended Business Returns
C Corporation, S Corporation, Partnership, and Fiduciary - Amending a return does not require the use of a separate form. Rather, the return can be resubmitted but marked as amended. To mark the return amended, from the main menu of the Rhode Island return, select Heading Information > Amended return. Amended returns can be e-filed.
Individual Mailing Addresses
Individual Income Tax Mailing Addresses
Return claiming a refund:
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908-5806
Return with a payment using voucher Form RI-1040V:
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908-5807
Business Mailing Addresses
C Corporation, S Corporation, Partnership, and Fiduciary returns are all mailed to:
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.