Does Rhode Island Accept a Federal Extension?

Taxpayers who cannot meet the filing deadline for their income tax returns can request an extension. This provides additional time to gather documents and complete the required forms without incurring a failure-to-file penalty.

Rhode Island’s Automatic Extension Policy

Rhode Island grants an automatic six-month filing extension to individuals and businesses that have successfully filed for a federal extension with the Internal Revenue Service (IRS). If you have an approved federal extension, your Rhode Island due date is also pushed back, typically from April 15 to October 15 for individual filers. For corporate filers using Form RI-1120, a federal extension also extends the state filing deadline.

If you have a valid federal extension and have paid your Rhode Island tax liability in full by the original deadline, you do not need to file a separate state extension form. When you eventually file your Rhode Island return, such as the RI-1040, you must attach a copy of your federal extension application, IRS Form 4868, or the electronic confirmation from the IRS.

Understanding Payment Obligations

An extension of time to file your tax return is not an extension of time to pay any taxes you owe. Taxpayers are required to estimate their total tax liability for the year and pay any outstanding balance by the original due date, which is generally April 15. To ensure the extension is valid, this payment must cover at least 80% of your total tax liability. If this threshold is not met, the extension can be voided, and a failure-to-file penalty may be assessed from the original due date.

Failure to pay the tax owed by the original deadline will result in penalties and interest. The penalty for late payment is 0.5% of the unpaid tax for each month, or part of a month, that the tax remains unpaid, up to a maximum of 25%. Interest will also be charged on the underpayment from the original due date until the tax is paid in full.

Submitting an Extension Payment

If you have determined that you owe Rhode Island tax and are filing for an extension, you must submit a payment by the original filing deadline. For personal income tax, this payment should be accompanied by Form RI-4868, the Application for Automatic Extension of Time to File. Corporations that owe tax must file Form RI-7004 to remit their payment. Payments can be made by check mailed with the appropriate voucher to the Rhode Island Division of Taxation, and the state also offers online payment options through its tax portal.