The Rhode Island Division of Taxation reminds taxpayers and tax professionals that part of the Division’s mission is to enhance voluntary compliance. In line with that mission, a portion of the ongoing effort to make improvements to the taxpayer experience includes the variety of tools built into the Division's website that allow users to customize their own experience in ways that best meet their unique needs.
More information is available in Advisory 2025-07.
In the latest Administrative Decisions, the issues addressed were:
In the latest Administrative Decision, the issue addressed was whether the tobacco products seized by the Division shall be returned by the Division.
The Rhode Island Division of Taxation today posted its annual report on the sales and taxation of alcoholic beverages.
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.
In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:
The Rhode Island Division of Taxation has released updated 2025 guidance for Limited Liability Companies (LLCs) and related entities:
More information is available in Notice 2025-01 and Advisory 2025-04.
In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the 2024 assessments.
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.
The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the annual tax changes effective January 1, 2025.
The Rhode Island Division of Taxation has posted the withholding calendar for 2025.
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.
In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division: