Filing season reminders

The Rhode Island Division of Taxation today shares tips, reminders, and resources for taxpayers and tax preparers ahead of the April 15 personal income tax filing due date. This includes information on filing a complete and accurate return, how to receive a refund by direct deposit, how to track your refund, and specific guidance regarding retirement income.

More information is available in Advisory 2025-06.

Latest Administrative Decision

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

Details are contained in Administrative Decision 2025-11.

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.

Fraud Guidance

The Rhode Island Division of Taxation has launched a dedicated webpage to assist taxpayers impacted by fraud and scam activity.

This webpage (https://tax.ri.gov/guidance/fraud-guidance) provides resources and information for victims of fraud, identity theft, and related scams, and is also a resource for those that are interested in proactively protecting their information. 

The quickly-evolving nature of scams, schemes, and fraud means that guidance on how best to keep your financial and personal information safe from bad actors also changes rapidly. Check back often to stay up to date on the most recent guidance.

More information is available in Advisory 2025-05.

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.