Latest Administrative Decision

In the latest Administrative Decision, the parties agreed there were three (3) issues for hearing:

1. Whether the assets located in Rhode Island on Schedule A.4 and Schedule F of the taxpayer's Rhode Island estate tax return should be valued at 100% of appraised values or valued at 50% appraised values?

2. Whether all miscellaneous expenses under Schedule J, Section B.4 of the taxpayer's Rhode Island estate tax return should at 100% instead of 50%?

3. How much of a marital deduction is the Taxpayer entitled to?

Details are contained in Administrative Decision 2025-10.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer's claim for a sales and use tax refund for his tax payment on a car that he purchased should have been denied by the Division.
• Details are contained in Administrative Decision 2025-08.
• Whether the Taxpayer owes the other tobacco products ("OTP") assessment, and if so, whether any further sanctions should be imposed.
• Details are contained in Administrative Decision 2025-09.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the penalty and interest assessed on the Taxpayer's estate tax should be waived.

Details are contained in Administrative Decision 2025-07.

LLC Guidance - Due date and fling requirements

The Rhode Island Division of Taxation has released updated 2025 guidance for Limited Liability Companies (LLCs) and related entities:

• Notice 2025-01 provides information for LLCs on filing due dates, as well as which form to file and which tax or fee to pay, for a variety of types of LLC.
• Advisory 2025-04 provides information regarding the entity filing due date of March 17, 2025 (the statutory due date of March 15, falls on a Saturday this year, which means the due date will be March 17, 2025).

More information is available in Notice 2025-01 and Advisory 2025-04.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer should be granted a sales tax exemption pursuant to R.I. Gen. Laws § 44-18-30B for his compact disc ("CD") sales.

Details are contained in Administrative Decision 2025-06.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the 2024 assessments.

Details are contained in Administrative Decision 2025-05.

Many Rhode Islanders qualify for Free File

The Rhode Island Division of Taxation, in partnership with the Free File Alliance, reminds taxpayers that many Rhode Islanders may qualify for the Free File program. Many Rhode Islanders making less than $84,000 a year may be eligible to benefit from Free File. To check your eligibility status, and participate in Free File, visit the Division’s dedicated Free File webpage.

The program allows filers to use name-brand tax preparation software to prepare and file their state and federal income taxes at no cost. Eligible filers can prepare and electronically file their federal and Rhode Island Personal Income tax returns at no charge through the Free File links on the Division’s Free File page. Please remember that the software must be accessed through the links on the Division’s website for taxpayers to qualify for the free service.

More information is available in Advisory 2025-03.