Rhode Island — Personal Income Tax

## Who Must File

Every resident individual required to file a federal income tax return must file a Rhode Island personal income tax return (Form RI-1040). A resident individual not required to file a federal return may still be required to file a Rhode Island return if Rhode Island income exceeds the sum of the individual's Rhode Island personal exemptions and applicable standard deduction.

Source: R.I. Gen. Laws § 44-30-51

Every nonresident individual required to file a federal income tax return who has income derived from or connected with Rhode Island sources must file a Rhode Island return (Form RI-1040NR).

Source: R.I. Gen. Laws § 44-30-51

Every part-year resident who was a Rhode Island resident for less than 12 months is required to file a Rhode Island return if required to file a federal return.

Source: Individual Tax Filing Requirements, Rhode Island Division of Taxation

## Definition of Resident

Rhode Island defines a resident individual as:

1. An individual who is domiciled in Rhode Island, or
2. An individual who is not domiciled in Rhode Island but maintains a permanent place of abode in Rhode Island and spends more than 183 days of the taxable year in Rhode Island (unless the individual is in the armed forces of the United States).

Source: R.I. Gen. Laws § 44-30-5

Domicile is the place an individual regards as his or her permanent home—the place to which the individual intends to return after a period of absence. Once established, domicile continues until a new fixed and permanent home is acquired.

Source: Individual Tax Filing Requirements, Rhode Island Division of Taxation

In counting the number of days spent in Rhode Island, a day spent within Rhode Island includes any part of a day, except for a part of a day during which an individual is present solely while in transit to a destination outside Rhode Island.

Source: 280-RICR-20-55-3.6, Credit for Income Taxes of Other States

## Married Filing Status

If both spouses file a joint federal income tax return, they must file a joint Rhode Island return, with joint and several liability, unless one spouse is a resident and the other is a nonresident. In that case, they must file separate Rhode Island returns unless both elect to file jointly as if both were residents.

Source: R.I. Gen. Laws § 44-30-51

If neither spouse is required to file a federal return but either is required to file a Rhode Island return, they may elect to file either joint or separate Rhode Island returns.

Source: R.I. Gen. Laws § 44-30-51

Rhode Island imposes a graduated personal income tax with three brackets. For tax year 2025, the rates are 3.75% on Rhode Island taxable income up to $79,900; 4.75% on income over $79,900 and up to $181,650; and 5.99% on income exceeding $181,650. The same rate schedule applies to all filing statuses. The bracket thresholds are adjusted annually for inflation by the Division of Taxation as required by statute.

Source: R.I. Gen. Laws § 44-30-2.6 and Advisory 2024-26, RI Division of Taxation

For tax years beginning January 1, 2007 and thereafter, Rhode Island taxable income is determined by: (1) starting with federal adjusted gross income as defined in 26 U.S.C. § 62; (2) applying Rhode Island-specific modifications specified in R.I. Gen. Laws § 44-30-12; then (3) subtracting the Rhode Island standard deduction and the Rhode Island exemption amount. Modifications include subtracting U.S. government interest income and adding interest on obligations of states other than Rhode Island. The modified AGI serves as the base before applying Rhode Island's standard deduction and exemptions.

Source: R.I. Gen. Laws § 44-30-2.6(c)(2) and R.I. Gen. Laws § 44-30-12

For tax year 2025, Rhode Island's standard deduction amounts are $10,900 for single filers and married filing separately, $21,800 for married filing jointly and surviving spouses, and $16,350 for heads of household. The personal exemption is $5,100 per exemption claimed on the federal return. Both amounts are indexed annually for inflation. The standard deduction and exemption phase out for taxpayers with modified federal adjusted gross income exceeding $254,250, reducing by 20% of the otherwise allowable amount for each $7,250 increment, with complete phaseout at $283,250.

Source: R.I. Gen. Laws § 44-30-2.6 and Advisory 2024-26, RI Division of Taxation

## Annual Return Due Date

Rhode Island personal income tax returns for calendar-year taxpayers are due on or before the fifteenth day of the fourth month following the close of the taxable year. For individuals using the calendar year, the filing deadline is April 15. When April 15 falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. Fiscal-year filers must file by the fifteenth day of the fourth month following the close of their fiscal year.

Source: R.I. Gen. Laws § 44-30-52

Rhode Island follows the federal filing deadline. For tax year 2025 (returns filed in 2026), the Division of Taxation confirmed the due date as April 15, 2026.

Source: Advisory 2026-04, RI Division of Taxation

## Automatic Extension of Time to File

Rhode Island grants an automatic six-month extension of time to file a personal income tax return. The extension moves the filing deadline from April 15 to October 15 for calendar-year filers. No separate Rhode Island extension application is required if the taxpayer has filed a valid federal extension (Form 4868) and does not owe Rhode Island tax.

However, if the taxpayer expects to owe Rhode Island tax after withholding and credits, the taxpayer must file Rhode Island Form RI-4868 (Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return) by the original April 15 deadline and remit payment of at least the estimated tax due. The extension does not extend the time to pay; any tax due remains payable by April 15. Interest and penalties accrue on unpaid balances after April 15, even if an extension to file is in effect.

Source: R.I. Gen. Laws § 44-30-57 and Form RI-4868, RI Division of Taxation

Taxpayers who filed a federal extension and expect a Rhode Island refund may rely on the federal extension and are not required to file a separate Rhode Island Form RI-4868. Taxpayers who filed a federal extension but expect to owe Rhode Island tax must file Form RI-4868 with payment by April 15 to avoid penalties and interest.

## Payment Due Date

Payment of Rhode Island personal income tax is due by the original return due date—April 15 for calendar-year filers—regardless of whether the taxpayer has obtained an extension to file the return. An extension to file is not an extension to pay. Taxpayers who underpay their tax liability by the April 15 payment deadline are subject to interest and penalty on the unpaid amount, even if they file their return by the extended October 15 deadline.

Source: R.I. Gen. Laws § 44-30-52

## Filing Threshold

Every resident and nonresident individual must make a declaration of estimated Rhode Island personal income tax if the estimated Rhode Island tax can reasonably be expected to be $250 or more in excess of any credits allowable against the tax. This $250 threshold is calculated after subtracting all credits from the estimated tax liability. The requirement applies whether or not the individual is required to file a federal declaration of estimated tax. Estates and trusts are subject to the same $250 threshold.

Source: R.I. Gen. Laws § 44-30-55(a)

A husband and wife may make a joint declaration of estimated tax, in which case the liability is joint and several. Joint declarations are not permitted if the spouses are separated under a decree of divorce or separate maintenance, or if they have different taxable years. If spouses file a joint declaration but later determine their Rhode Island taxes separately, the estimated tax may be treated as the estimated tax of either spouse or divided between them as they elect.

Source: R.I. Gen. Laws § 44-30-55(b)

## Declaration Due Date

An individual's declaration of estimated Rhode Island personal income tax must be filed on or before the fifteenth day of the fourth month of the taxable year—April 15 for calendar-year taxpayers. If an individual is not required to file a declaration of estimated federal income tax until a later date, the Rhode Island declaration follows the later federal due date.

Source: R.I. Gen. Laws § 44-30-55(c)

## Payment Schedule

The estimated Rhode Island personal income tax must be paid in four installments on or before April 15, June 15, September 15, and January 15 of the following year. Each installment equals 25% of the total estimated tax liability, net of any credits.

Source: R.I. Gen. Laws § 44-30-56(a)

If a declaration is filed after the due date (including any extension), the installment payable on or before the filing date must be paid at that time, and remaining installments are due on the prescribed dates. If an amendment to a declaration is filed, any remaining installments are ratably increased or decreased to reflect the change in estimated tax. An amendment made after September 15 of the taxable year requires immediate payment of any resultant increase.

Source: R.I. Gen. Laws § 44-30-56(b)–(c)

Estimated tax payments are credited against the taxpayer's final tax liability for the taxable year when the annual return is filed.

Source: R.I. Gen. Laws § 44-30-56(e)

## Underpayment Interest

If an individual fails to file a declaration of estimated Rhode Island personal income tax as required by § 44-30-55, or to pay any installment as required by § 44-30-56, the individual must pay interest at the annual rate provided by R.I. Gen. Laws § 44-1-7 for the period the failure continues, until the fifteenth day of the fourth month following the close of the taxable year (April 15 for calendar-year filers).

Interest on any unpaid installment is computed on the amount by which the taxpayer's actual payments and credits in respect of the tax are less than 80% of the installment at the time it is due. This 80% safe-harbor threshold means that no interest is imposed if the taxpayer has paid at least 80% of the required installment by each due date.

No interest is payable if one of the exceptions specified in 26 U.S.C. § 6654(e)(1) or (2) would apply when those federal exceptions are applied to the corresponding Rhode Island tax amounts and returns. Under those federal exceptions, no penalty applies if (1) the prior year's tax liability was zero and the taxpayer was a U.S. citizen or resident for the entire prior year, or (2) the underpayment is due to casualty, disaster, or other unusual circumstances and it would be inequitable to impose the addition to tax.

Source: R.I. Gen. Laws § 44-30-84(b)