Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were

• Whether the Division properly assessed the taxpayer in its Notice of Assessment. 
• Details are contained in Administrative Decision 2026-01.
• Whether the taxpayer owes the 2025 tax assessment issued to the taxpayer in relation to Electronic Nicotine-Delivery System ("ENDS") products and other tobacco products ("OTP") and if so, what sanctions should be imposed. 
• Details are contained in Administrative Decision 2026-02.

2026 Tax Changes

The Rhode Island Division of Taxation has published reminders for taxpayers and tax professionals regarding the tax changes that took effect on Thursday, January 1, 2026.

More information is available in Advisory 2026-02.

2026 Real Estate Conveyance Tax Tier 2 threshold adjusted

The Rhode Island Division of Taxation has announced that the 2026 Real Estate Conveyance Tax Tier 2 threshold effective in 2026 is $824,000.

More information is available in Advisory 2026-01.

Withholding booklet & calendar posted for 2026

The Rhode Island Division of Taxation has posted the withholding booklet and calendar for 2026.

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

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.