2018 estimated
tax payment in 2017
Some tax
professionals have contacted the Rhode Island Division of Taxation recently
about making a 2018 estimated tax payment during 2017. (Their inquiries are the
result of tax planning related to proposed federal tax changes now being
weighed by Congress.) In response to these requests, the Division provides the
following information.
Personal income tax
As a convenience for taxpayers who want to
make a 2018 estimated tax payment in 2017, the Division of Taxation has posted
next year’s Form RI-1040ES earlier than it normally would. The 2018 version of
Form RI-1040ES, “Rhode Island Resident and Nonresident Estimated Payment
Coupons,” is available by clicking here.
If you want to make an estimated payment for
2018 – and make it before the end of this month (in other words, before the end
of 2017), fill out the April coupon in the 2018 version of Form RI-1040ES. Send
the completed April 2018 coupon, along with a check or money order, to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908
If you prefer to
make an estimated payment of Rhode Island personal income tax for 2018 online,
and make it by the end of 2017, you may pay by credit card or debit card.
First, see the helpful explanation on the Division of Taxation website here. at the following: After that, use the Division’s
credit card/debit card site here. Under “Personal Income Taxes,” click
on “Estimate – 1040ES.” On the next page, be sure to click on “2018” as the filing year.
Trust and estate income tax
As a convenience for trusts and estates that
seek to make a 2018
estimated tax payment during 2017, the Division of
Taxation has posted the 2018 Form RI-1041ES, “Rhode Island Fiduciary Estimated
Payment Coupons,” earlier than it normally would. The 2018 version of Form RI-1041ES is
available here.
If a trust or estate wants to make an estimated
payment for 2018 – and make it before the end of 2017, the entity should mail
the completed April 2018 coupon of Form RI-1041ES, along with a check or money
order, to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908
Composite filers
Some pass-through
entities, such as partnerships, file composite income tax returns each year on
Form RI-1040C, “Composite Income Tax Return.” The form is typically filed to
report a nonresident owner’s share of Rhode Island source income. The entity
computes the Rhode Island personal income tax and pays it on behalf of the
nonresident partner/owner/shareholder/.
If such an entity wants to make an estimated
payment for 2018 – and make it before the end of 2017, the entity should file
the 2018 version of Form RI-1040C-ES, “Composite Income Tax Estimated Payment.”
The 2018 version is available here. Send the completed 2018 coupon, along with a
check or money order, to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908
