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.

Filing season now open

The Rhode Island Division of Taxation informs taxpayers and tax professionals that it will be following the IRS 2025 tax filing start date of today, January 27 and due date of April 15 for the filing of Rhode Island Personal Income Tax returns for Tax Year 2024. Filing for business returns also opens today and the due date for such returns may be March 15 or April 15 depending on the tax form.

More information is available in Advisory 2025-02.

Rhode Island Retirement Income Tax Guide

The Rhode Island Division of Taxation has published the annual Rhode Island Retirement Income Tax Guide. 

The guide, updated for Tax Year 2024, includes information regarding modifications for income from pensions, 401(k) plans, and annuities, as well as the Social Security Modification, and SECURE 2.0 Act 529 plan IRA rollover.

The guide features helpful examples, clear tables, and statutory references.

Publication 2025-01, the "Rhode Island Retirement Income Tax Guide" covering Tax Year 2024, is available on the Division's website in the Publications section.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the 2023 assessment and, if so, should sanctions be imposed.

Details are contained in Administrative Decision 2025-04.

New Year Tax Changes Reminder

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the annual tax changes effective January 1, 2025.

More information is available in Advisory 2025-01.

Withholding calendar for 2025

The Rhode Island Division of Taxation has posted the withholding calendar for 2025.

View the calendar on our website: www.tax.ri.gov.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owed Rhode Island income tax for 2017.

Details are contained in Administrative Decision 2025-03.

Due date for fourth-quarter payments

Wednesday, January 15, 2025, is the dues date for making fourth-quarter estimated payments of  Rhode Island personal income tax. Payment must be made or postmarked by 11:59 p.m. on January 15, 2025. 

January 15 is also the due date for fourth-quarter estimated payments of income tax for calendar-year fiduciary filers (involving estates and trusts) and composite return filers. January 15 is also the reporting due date for those subject to the bank deposits tax.

Making payments:

Individuals, businesses, tax professionals, and others may use the Division of Taxation’s Tax Portal to make payments online. Payments for nearly all taxes – including estimated payments of individual and business taxes – can be made via the Portal: https://taxportal.ri.gov.

For information about paying by credit card or debit card: https://tax.ri.gov/online-services/make-payment-online/credit-card-payments.

If paying by check, please include a payment voucher. If you don’t have a voucher, blank forms are available online: http://www.tax.ri.gov/taxforms.

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 owes the Division's assessment for tax year 2018.
• Details are contained in Administrative Decision 2025-01.
• Whether the Division should have offset the Taxpayer's 2022 personal income tax refund.
• Details are contained in Administrative Decision 2025-02.