NEW: The Division of Taxation and the Department of Labor and Training are updating the new business registration online application on January 23rd. To accommodate these changes, the existing online application will not be available starting on January 21st. Please note, if you have already started your application but have not submitted it, you will need to complete that application before January 21st to avoid losing any information in the application.
UPDATE: Licensing and enforcement of ENDS products The Division of Taxation has posted the list of Rhode Island-licensed distributors with a unified cigarette, tobacco, and electronic nicotine-delivery system (ENDS) products license. Rhode Island retailers/dealers are required to purchase these products, except for cigars, from only Rhode Island-licensed distributors. The list is available at Unified License List - January 2025 and under Miscellaneous Links on the Division’s ENDS tax webpage.Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Year Ending 12/31/2023 Bank Deposits, Bank Excise, Insurance, Public Service & Surplus Lines Returns Tax Year 2023 Bank Deposits, Bank Excise, Insurance, Public Service & Surplus Lines Returns 2023 Business Forms General Instructions (2023) Business Forms General Instructions (2023) PDF file, less than 1mbmegabytes T-71 (2023) Insurance Company Gross Premiums Return PDF file, less than 1mbmegabytes T-71 Instructions (2023) Insurance Company Gross Premiums Return Instructions PDF file, less than 1mbmegabytes T-71A (2023) Surplus Line Broker Return of Gross Premiums PDF file, about 2mbmegabytes T-71SP (2023) Self Procurement Insurance Premiums Return PDF file, less than 1mbmegabytes T-72 (2023) Public Service Corporation Gross Earnings Tax Return PDF file, about 2mbmegabytes T-74 (2023) Banking Institution Excise Tax Return PDF file, about 2mbmegabytes T-74 Instructions (2023) Banking Institution Excise Tax Return Instructions PDF file, less than 1mbmegabytes T-86 (2023) Rhode Island Bank Deposits Tax Return PDF file, less than 1mbmegabytes BUS-EST (2024) PDF file, less than 1mbmegabytes BUS-EXT (2023) PDF file, less than 1mbmegabytes BUS-V (2023) PDF file, less than 1mbmegabytes RI Schedule B-CR (2023) Tax year 2023 Business Credit Schedule PDF file, less than 1mbmegabytes RI Schedule B-CR Instructions (2023) Tax year 2023 Business Credit Schedule Instructions PDF file, less than 1mbmegabytes RI-2220 (2023) Underpayment of Estimated Tax by Corporate Filers PDF file, about 2mbmegabytes Corporate Tax Returns Tax Year 2023 Corporate Tax Returns 2023 Business Corporation Tax General Instructions Business Corporation Tax General Instructions PDF file, less than 1mbmegabytes RI-1065 (2023) Partnership Income Return PDF file, about 5mbmegabytes RI-107 RI-107 Tax Incentives for Employers PDF file, less than 1mbmegabytes RI-1120C (2023) Business Corporation Tax Return PDF file, about 3mbmegabytes RI-1120C - Schedule CGM (2023) Combined Group Member Listing PDF file, less than 1mbmegabytes RI-1120C Instructions with Worksheets (2023) Business Corporation Tax Return Instructions with Worksheets PDF file, less than 1mbmegabytes RI-1120F (2023) Business Corporation Supplemental Schedule PDF file, about 1020kbkilobytes RI-1120POL (2023) Political Organization Tax Return PDF file, less than 1mbmegabytes RI-1120S (2023) Subchapter S Business Corporation Tax Return PDF file, about 4mbmegabytes RI-1120S Q-Sub Schedule (2023) Qualified Subchapter S Subsidiaries Listing PDF file, less than 1mbmegabytes RI-1120S RI Schedule S (2023) Excess Net Passive Income Tax Calculation PDF file, less than 1mbmegabytes BUS-EST (2024) PDF file, less than 1mbmegabytes BUS-EXT (2023) PDF file, less than 1mbmegabytes BUS-V (2023) PDF file, less than 1mbmegabytes Form K-1 Instructions (2023) PDF file, less than 1mbmegabytes RI Schedule B-CR (2023) Tax year 2023 Business Credit Schedule PDF file, less than 1mbmegabytes RI Schedule B-CR Instructions (2023) Tax year 2023 Business Credit Schedule Instructions PDF file, less than 1mbmegabytes RI Schedule CR-PT (2023) Other Rhode Island Credits for RI-1065 and RI-1120S PDF file, less than 1mbmegabytes RI Schedule PTW (2023) Pass-through Withholding Transmittal Schedule PDF file, less than 1mbmegabytes RI-1065 Instructions (2023) RI-1065 Instructions PDF file, less than 1mbmegabytes RI-1120S Instructions (2023) RI-1120S Instructions PDF file, less than 1mbmegabytes RI-2220 (2023) Underpayment of Estimated Tax by Corporate Filers PDF file, about 2mbmegabytes Form K-1 (2023) Taxpayer's Share of Income, Deductions, Credits, Ect. PDF file, less than 1mbmegabytes RI-4506 Request for Copy of Income Tax Return PDF file, less than 1mbmegabytes RI-1065PA Partnership Adjustment - Federal Imputed Assessment PDF file, less than 1mbmegabytes RI-1065PA Instructions Partnership Adjustment - Federal Imputed Assessment - Instructions PDF file, less than 1mbmegabytes Fiduciary Income Tax Returns Tax Year 2023 Fiduciary Income Tax Returns 2023 RI-1041 (2023) Fiduciary Income Tax Return PDF file, less than 1mbmegabytes RI-1041 Instructions (2023) Fiduciary Income Tax Return Instructions PDF file, less than 1mbmegabytes RI-8736 (2023) Fiduciary Income Tax Return Extension Payment PDF file, less than 1mbmegabytes RI-1041V (2023) Fiduciary Income Tax Return Voucher Payment PDF file, less than 1mbmegabytes RI-1041 Tax Rate Worksheet and Schedules (2023) RI-1041 Tax Rate Worksheet and Schedules PDF file, less than 1mbmegabytes RI-1041MU (2023) Credits for Taxes Paid to Multiple Other States PDF file, less than 1mbmegabytes RI-1041 - Schedule CR (2023) Other Rhode Island Credits PDF file, less than 1mbmegabytes Form K-1 Instructions (2023) PDF file, less than 1mbmegabytes RI-1041 - Schedule M (2023) Rhode Island Modifications to Federal Total Income PDF file, about 1mbmegabytes RI-1041 - Schedule PTW (2023) Fiduciary Pass-through Withholding Schedule PDF file, less than 1mbmegabytes RI-1041 - Schedule W (2023) Rhode Island Withholding Information PDF file, about 1mbmegabytes RI-2210 (2023) Underpayment of Estimated Tax by Individuals PDF file, about 1mbmegabytes RI-2210A (2023) Underpayment of Estimated Tax by Individuals - Shortcut Method PDF file, less than 1mbmegabytes Form K-1 (2023) Taxpayer's Share of Income, Deductions, Credits, Ect. PDF file, less than 1mbmegabytes RI-1041ES (2024) 2024 RI-1041ES Fiduciary Estimated Payment PDF file, less than 1mbmegabytes RI-1041ES (2023) Rhode Island Fiduciary Estimated Payment Coupons PDF file, about 981kbkilobytes Pass-through Entity Election Tax Year 2023 Pass-through Entity Election Returns 2023 RI-PTE (2023) Pass-through Entity Election Tax Return PDF file, less than 1mbmegabytes RI-1099E (2023) Pass-through Entity Election Withholding Return PDF file, less than 1mbmegabytes BUS-EST (2024) PDF file, less than 1mbmegabytes BUS-EXT (2023) PDF file, less than 1mbmegabytes BUS-V (2023) PDF file, less than 1mbmegabytes Pass-through Entity Withholding and Composite Income Tax Returns Tax Year 2023 Pass-through Entity and Composite Income Tax Returns 2023 RI-1096PT Series Discontinued RI-1096PT Series Discontinued PDF file, less than 1mbmegabytes RI-1040C (2023) Composite Income Tax Return PDF file, about 2mbmegabytes RI-1040C Instructions (2023) Composite Income Tax Return Instructions PDF file, less than 1mbmegabytes RI-2210C (2023) Underpayment of Estimated Tax by Composite Filers PDF file, less than 1mbmegabytes RI-1040C-ES (2024) Composite Income Tax Estimated Payment PDF file, less than 1mbmegabytes RI-4868C (2023) Composite Income Tax Return Extension Payment PDF file, less than 1mbmegabytes RI-1040C-V (2023) Composite Income Tax Return Payment Voucher PDF file, less than 1mbmegabytes RI-1040C-NE (2023) Nonresident Election to be Included in a Composite Filing PDF file, less than 1mbmegabytes Personal Income Tax Tax Year 2023 Personal Income Tax Returns 2023 RI-1040 Resident Income Tax Return (2023) Resident Individual Income Tax Return including RI Schedule - Rhode Island Withholding Information and Schedule E - Exemption Schedule PDF file, about 6mbmegabytes RI-1040 Resident Return Instructions (2023) Tax Year 2023 RI-1040 Resident Instructions PDF file, less than 1mbmegabytes RI-1040H (2023) RI-1040H Rhode Island Property Tax Relief PDF file, about 3mbmegabytes RI-1040MU (2023) Resident Credit for Taxes Paid to Multiple States PDF file, less than 1mbmegabytes RI-1040NR Nonresident Income Tax Return (2023) Nonresident Individual Income Tax Return including RI Schedule W - Rhode Island Withholding Information and Schedule E - Exemption Schedule PDF file, about 12mbmegabytes RI-1040NR Nonresident Return Instructions (2023) PDF file, less than 1mbmegabytes Social Security Modification Worksheet (2023) Taxable Social Security Income Worksheet for Schedule M, line 1s PDF file, less than 1mbmegabytes Form IND-HEALTH (2023) Individual Health Insurance Mandate Form PDF file, about 1mbmegabytes Form IND-HEALTH Instructions (2023) Individual Health Insurance Mandate Form Instructions PDF file, less than 1mbmegabytes Individual Health Insurance Mandate Penalty Worksheet (2023) Individual Health Insurance Mandate Penalty Calculation Worksheet PDF file, less than 1mbmegabytes Personal Income Tax Tables (2023) PDF file, less than 1mbmegabytes RI Schedule CR (2023) Other Rhode Island Credits PDF file, less than 1mbmegabytes RI Schedule M (2023) Rhode Island Modifications to Federal AGI PDF file, about 2mbmegabytes RI Schedule U (2023) Individual Consumer's Use Tax Schedule PDF file, less than 1mbmegabytes RI-1040ES (2024) 1040 Estimated Payment Coupons with Instructions PDF file, less than 1mbmegabytes RI-1040NR Schedule II (2023) Full Year Nonresident Tax Calculation PDF file, about 1mbmegabytes RI-1040NR Schedule III (2023) Part-year Resident Tax Calculation PDF file, about 1mbmegabytes Form RI-6238 (2023) Residential Lead Abatement Income Tax Credit PDF file, less than 1mbmegabytes RI-1040NR-MU (2023) Part-year Resident Credit for Income Taxes Paid to Multiple States PDF file, less than 1mbmegabytes RI-1040V (2023) Personal Income Tax Payment Voucher PDF file, about 2mbmegabytes RI-2848 Power of Attorney PDF file, less than 1mbmegabytes RI-4868 (2023) Application for Automatic Extension PDF file, about 2mbmegabytes RI-1310 (2023) Statement of Claimant to Refund Due - Deceased Taxpayer PDF file, less than 1mbmegabytes RI-2210 (2023) Underpayment of Estimated Tax by Individuals PDF file, about 1mbmegabytes RI-2210A (2023) Underpayment of Estimated Tax by Individuals - Shortcut Method PDF file, less than 1mbmegabytes Tax Rate Schedule, Deduction and Exemption Worksheets Rhode Island Tax Rate Schedule, Standard Deduction Worksheet and Exemption Worksheet PDF file, less than 1mbmegabytes Amended Supplement (2023) Explanation of Changes to Income, Deductions and Credits PDF file, less than 1mbmegabytes RI-4506 Request for Copy of Income Tax Return PDF file, less than 1mbmegabytes
Business Forms General Instructions (2023) Business Forms General Instructions (2023) PDF file, less than 1mbmegabytes
T-71 Instructions (2023) Insurance Company Gross Premiums Return Instructions PDF file, less than 1mbmegabytes
T-74 Instructions (2023) Banking Institution Excise Tax Return Instructions PDF file, less than 1mbmegabytes
RI Schedule B-CR Instructions (2023) Tax year 2023 Business Credit Schedule Instructions PDF file, less than 1mbmegabytes
Business Corporation Tax General Instructions Business Corporation Tax General Instructions PDF file, less than 1mbmegabytes
RI-1120C Instructions with Worksheets (2023) Business Corporation Tax Return Instructions with Worksheets PDF file, less than 1mbmegabytes
RI-1120S Q-Sub Schedule (2023) Qualified Subchapter S Subsidiaries Listing PDF file, less than 1mbmegabytes
RI-1120S RI Schedule S (2023) Excess Net Passive Income Tax Calculation PDF file, less than 1mbmegabytes
RI Schedule B-CR Instructions (2023) Tax year 2023 Business Credit Schedule Instructions PDF file, less than 1mbmegabytes
RI Schedule CR-PT (2023) Other Rhode Island Credits for RI-1065 and RI-1120S PDF file, less than 1mbmegabytes
RI Schedule PTW (2023) Pass-through Withholding Transmittal Schedule PDF file, less than 1mbmegabytes
Form K-1 (2023) Taxpayer's Share of Income, Deductions, Credits, Ect. PDF file, less than 1mbmegabytes
RI-1065PA Instructions Partnership Adjustment - Federal Imputed Assessment - Instructions PDF file, less than 1mbmegabytes
RI-1041 Instructions (2023) Fiduciary Income Tax Return Instructions PDF file, less than 1mbmegabytes
RI-1041 Tax Rate Worksheet and Schedules (2023) RI-1041 Tax Rate Worksheet and Schedules PDF file, less than 1mbmegabytes
RI-1041 - Schedule M (2023) Rhode Island Modifications to Federal Total Income PDF file, about 1mbmegabytes
RI-1041 - Schedule PTW (2023) Fiduciary Pass-through Withholding Schedule PDF file, less than 1mbmegabytes
RI-2210A (2023) Underpayment of Estimated Tax by Individuals - Shortcut Method PDF file, less than 1mbmegabytes
Form K-1 (2023) Taxpayer's Share of Income, Deductions, Credits, Ect. PDF file, less than 1mbmegabytes
RI-1040C Instructions (2023) Composite Income Tax Return Instructions PDF file, less than 1mbmegabytes
RI-1040C-NE (2023) Nonresident Election to be Included in a Composite Filing PDF file, less than 1mbmegabytes
RI-1040 Resident Income Tax Return (2023) Resident Individual Income Tax Return including RI Schedule - Rhode Island Withholding Information and Schedule E - Exemption Schedule PDF file, about 6mbmegabytes
RI-1040 Resident Return Instructions (2023) Tax Year 2023 RI-1040 Resident Instructions PDF file, less than 1mbmegabytes
RI-1040NR Nonresident Income Tax Return (2023) Nonresident Individual Income Tax Return including RI Schedule W - Rhode Island Withholding Information and Schedule E - Exemption Schedule PDF file, about 12mbmegabytes
Social Security Modification Worksheet (2023) Taxable Social Security Income Worksheet for Schedule M, line 1s PDF file, less than 1mbmegabytes
Form IND-HEALTH Instructions (2023) Individual Health Insurance Mandate Form Instructions PDF file, less than 1mbmegabytes
Individual Health Insurance Mandate Penalty Worksheet (2023) Individual Health Insurance Mandate Penalty Calculation Worksheet PDF file, less than 1mbmegabytes
RI-1040NR-MU (2023) Part-year Resident Credit for Income Taxes Paid to Multiple States PDF file, less than 1mbmegabytes
RI-1310 (2023) Statement of Claimant to Refund Due - Deceased Taxpayer PDF file, less than 1mbmegabytes
RI-2210A (2023) Underpayment of Estimated Tax by Individuals - Shortcut Method PDF file, less than 1mbmegabytes
Tax Rate Schedule, Deduction and Exemption Worksheets Rhode Island Tax Rate Schedule, Standard Deduction Worksheet and Exemption Worksheet PDF file, less than 1mbmegabytes
Amended Supplement (2023) Explanation of Changes to Income, Deductions and Credits PDF file, less than 1mbmegabytes