Rhode Island estate tax credit and threshold set for 2026

The Rhode Island Division of Taxation today publishes the Rhode Island estate tax credit amount and threshold for 2026.

More information is available in Advisory 2025-27.

MeF Shutdown and Switchover

The Division's annual MeF electronic filing shutdown and switchover for Personal Income Tax 1040 returns generally occurs in November, in line with the IRS schedule. However, this year the IRS shutdown and switchover occurred on December 26, 2025.

The Rhode Island MeF shutdown and switchover also occurred on December 26, 2025. If a return is filed while the shutdown is in effect, the return will not be transmitted until the system switches on in early 2026.

More information is available in Advisory 2025-26

Emergency Regulations

The Rhode Island Division of Taxation (the “Division”) informs taxpayers and tax professionals of two emergency regulations went into effect December 15, 2025. The emergency regulations are effective for 120 days and may be renewed for an additional 60 days.

Emergency Regulations 280-RICR-20-25-16 and 280-RICR-20-55-16 provide guidance to taxpayers regarding Rhode Island tax treatment of Business Corporations Tax and Personal Income Tax respectively for the 2025 Tax Year and previous tax years in light of the state’s decoupling from federal legislation H.R.1 (Public Laws No.: 119-21, H.R.1, 119th Cong. (2025), commonly known as the “One Big Beautiful Bill Act”). 

More information is available in Advisory 2025-25.

Reminder: flavored ENDS Products banned and new tax on nicotine products

The Rhode Island Division of Taxation reminds taxpayers of changes to state law related to Other Tobacco Products (OTP) and Electronic Nicotine-Delivery System (ENDS) products (commonly known as vapes). Over the last two sessions of the Rhode Island General Assembly, several legislative changes have been made regarding ENDS products and OTP.

More information is available in Advisory 2025-24.

Interest Rates Set for 2026

The Rhode Island Division of Taxation has announced the interest rates that will apply in 2026 to overpayments and underpayments. The rates are based on formulas set in statute.

More information is available in Advisory 2025-23.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette tax and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2025-22.

Annual Inflation Adjusted Amounts Published

The Rhode Island Division of Taxation has published the standard deduction amounts, tax bracket ranges, and other key items for Rhode Island Personal Income Tax for tax years beginning on or after January 1, 2026.

More information is available in Advisory 2025-22.