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.

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 cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-29.
• Whether the Taxpayer owes cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-30.

• Whether the Taxpayers' claimed refund for calendar year 2020 should have been denied by the Division.

• Details are contained in Administrative Decision 2024-31.

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 other tobacco products ("OTP") tax and if so, should any sanctions be imposed.
• Details are contained in Administrative Decision 2024-27.

• Whether the Taxpayer owes the cigarette and/or other tobacco products tax and penalties assessed by the Division, and whether the Taxpayer breached a settlement stipulation, and if so, what sanctions, if any, should be imposed.

• Details are contained in Administrative Decision 2024-28.

Withholding booklet for 2025

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

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

Fee removals

The Division of Taxation reminds taxpayers that the passage of the State Fiscal Year 2025 budget has removed two fees, one for qualifying charitable organizations, and one related to estates.

Details are available in Advisory 2024-31.

Annual estate update

The Rhode Island Division of Taxation has published the Rhode Island estate tax credit amount and threshold for the estates of decedents dying on or after January 1, 2025.

Details are available in Advisory 2024-31.