PROVIDENCE, R.I. – The Rhode Island Division of Taxation announced today that the filing deadline for the coming filing season will be Monday, April 18, 2016. “This will be a year in which the observation of Emancipation Day in Washington, D.C., will affect the filing deadline in Rhode Island,” said Rhode Island Tax Administrator David M. Sullivan. Because Emancipation Day falls on Saturday, April 16, in 2016, it will be observed in the District of Columbia on Friday, April 15, 2016. The Internal Revenue Service considers Emancipation Day a legal holiday for purposes of filing deadlines, so the federal income tax filing deadline will be pushed to the next business day -- Monday, April 18, 2016, the IRS said in Revenue Ruling 2015-13.
Under Rhode Island Division of Taxation Regulation PIT 98-7, Rhode Island typically follows federal rules on filing deadlines. Thus, Rhode Island’s deadline will also be Monday, April 18, 2016. “Next year’s filing season may seem a long way off now, but some taxpayers and tax preparers like to plan ahead, so we’re letting them know well in advance,” Sullivan said. “Because the deadline in 2016 will be April 18, taxpayers will have a few extra days to prepare and file their returns and pay what they owe,” he said.
April 18, 2016, will also be the deadline for the following:
- calendar-year limited liability companies (LLCs) that are taxed as pass-through entities and that file their return on Form RI-1065;
- calendar-year limited partnerships, limited liability partnerships, general partnerships, and single-member LLCs that file their return on Form RI-1065;
- fiduciary returns, using a calendar year, on Form RI-1041;
- calendar-year composite and pass-through filings;
- property-tax relief claims on Form RI-1040H;
- residential lead abatement credit claims on Form RI-6238; and
- the first quarterly estimated payment for 2016 of Rhode Island personal income tax.