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.

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.