How to File a Rhode Island Tax Extension

A tax filing extension grants additional time to submit your income tax return to the state. The purpose is to provide filers with more time to gather necessary documents and accurately complete their paperwork without facing a penalty for filing late. For Rhode Island taxpayers, securing this extra time is a straightforward process, but it requires understanding specific state rules and obligations.

Understanding Rhode Island’s Extension Rules

Rhode Island offers a six-month extension to file an individual income tax return, moving the deadline from April 15 to October 15. For most taxpayers, this extension is automatic if a federal extension has been approved by the IRS. If you file for a federal extension and do not owe any additional state tax, you are not required to file a separate extension form with Rhode Island.

An extension to file is not an extension to pay. All tax payments are due by the original April 15 deadline, regardless of whether a filing extension is in place. Failing to pay the full amount of tax owed by this date will result in penalties and interest charges.

The state imposes a penalty for any portion of the tax not paid by the original due date. In addition, interest accrues on the unpaid tax from the April 15 deadline until the date the balance is paid in full. This interest is calculated on the underpayment and compounds over time.

Required Information and Form RI-4868

Before filing for an extension, you must first estimate your total tax liability for the year. This involves calculating your expected Rhode Island income tax and subtracting any payments already made, such as withholding or estimated tax payments. If this calculation shows you still owe tax, you must take action by the April filing deadline.

If a payment is due, or if you need a state extension but not a federal one, you must use Form RI-4868, the Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return. This form is necessary to accompany your payment and officially request the extension. A valid extension requires a proper estimate of your tax liability.

Completing Form RI-4868 requires basic taxpayer information, including your name, address, and Social Security number. You will enter your estimated total tax liability and the amount of Rhode Island tax already paid to find the balance owed. This final amount must be paid with the extension filing.

How to Submit Your Extension Payment

Once you have completed Form RI-4868 and determined the amount of tax you owe, there are two primary methods for submitting your payment. You can mail the completed Form RI-4868 with a check or money order for the amount due.

Your check or money order must be made payable to the “R.I. Division of Taxation.” To ensure the payment is processed correctly, write “Form RI-4868,” your daytime phone number, and your Social Security number on the check. The payment and form should be mailed to the Division of Taxation at One Capitol Hill, Providence, RI 02908-5807.

Alternatively, you can pay electronically through the RI Division of Taxation’s online portal. This method allows for direct payment from a bank account. You will need your bank’s routing number and your account number to complete the transaction. After submitting the payment, you should receive a confirmation number, which you should save for your records.