Rhode Island Division of Taxation - 2018 Estimated Tax Payment in 2017

Some tax professionals have contacted the Rhode Island Division of Taxation recently about making a 2018 estimated tax payment during 2017. (Their inquiries are the result of tax planning related to proposed federal tax changes now being weighed by Congress.) In response to these requests, the Division provides the following information.

Personal income tax

As a convenience for taxpayers who want to make a 2018 estimated tax payment in 2017, the Division of Taxation has posted next year’s Form RI-1040ES earlier than it normally would. The 2018 version of Form RI-1040ES, “Rhode Island Resident and Nonresident Estimated Payment Coupons,” is available on the Division’s website via the following link: https://go.usa.gov/xnnYn.

If you want to make an estimated payment for 2018 – and make it before the end of this month (in other words, before the end of 2017), fill out the April coupon in the 2018 version of Form RI-1040ES. Send the completed April 2018 coupon, along with a check or money order, to:

Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908

If you prefer to make an estimated payment of Rhode Island personal income tax for 2018 online, and make it by the end of 2017, you may pay by credit card or debit card. First, see the helpful explanation at the following: http://www.tax.ri.gov/misc/creditcard.php. After that, use the Division’s credit card/debit card site: https://www.ri.gov/app/taxation/payments. Under “Personal Income Taxes,” click on “Estimate – 1040ES.” On the next page, be sure to click on “2018” as your filing year.

Trust and estate income tax

As a convenience for trusts and estates that seek to make a 2018 estimated tax payment during 2017, the Division of Taxation has posted the 2018 Form RI-1041ES, “Rhode Island Fiduciary Estimated Payment Coupons,” earlier than it normally would.

The 2018 version of Form RI-1041ES is available at http://www.tax.ri.gov/taxforms/fiduciary.php.

If a trust or estate wants to make an estimated payment for 2018 – and make it before the end of 2017, the entity should mail the completed April 2018 coupon of Form RI-1041ES, along with a check or money order, to:

Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908

Composite filers

Some pass-through entities, such as partnerships, file composite income tax returns each year on Form RI-1040C, “Composite Income Tax Return.” The form is typically filed to report a nonresident owner’s share of Rhode Island source income. The entity computes the Rhode Island personal income tax and pays it on behalf of the nonresident partner/owner/shareholder/.

If such an entity wants to make an estimated payment for 2018 – and make it before the end of 2017, the entity should file the 2018 version of Form RI-1040C-ES, “Composite Income Tax Estimated Payment.” The 2018 version is available at: http://www.tax.ri.gov/taxforms/passthrough_composite.php.

Send the completed 2018 coupon, along with a check or money order, to:

Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908

Neil Downing
Chief Revenue Agent
(401) 574-8115  I  Neil.Downing@tax.ri.gov

If you owe taxes, take advantage of the RI State Tax Amnesty Program from December 1, 2017, through February 15, 2018. Learn More

Rhode Island Department of Revenue
Division of Taxation
One Capitol Hill
Providence, Rhode Island 02908