Tax Amnesty
Rhode Island’s Tax Amnesty period is 12/3/2026-2/15/2027 for delinquent state tax liabilities as of 12/31/2025. This webpage will be updated with important information as the Amnesty period gets closer. For more information, subscribe to our email newsletter or check back here as December 3rd nears.
What is Tax Amnesty?
- Tax Amnesty is a limited-time opportunity to get up to date on your delinquent taxes due through December 31, 2025.
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Resolve eligible Rhode Island delinquent taxes owed with a 25% decrease in interest and 100% of penalties waived when you meet program requirements!
When is Tax Amnesty?
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Tax Amnesty officially opens on December 3rd and closes on February 15th. You don’t need to wait – you can start planning for Amnesty now!
What can I do now so I’m ready for Tax Amnesty when it opens in December?
- To qualify for Amnesty, all of your tax filings through December 31, 2025 must be filed up to date with the Division of Taxation.
- Fill out and file any tax return forms that are delinquent.
- Please remember, tax forms change year-to-year. For example, if you are filing a personal income tax return for 2024, you must use the 2024 form. A 2025 personal income tax form can only be used for your 2025 income taxes.
- If you are comfortable filling out and filing your own taxes, visit our Tax Forms webpage to get started.
- If you need help filing your taxes, many taxpayers qualify for free tax preparation assistance through the IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. The IRS also maintains a database of tax preparers in good standing, if you are interested in hiring a tax preparer.
How will I know if Tax Amnesty applies to me?
- If you have delinquent Rhode Island taxes or filings as of December 31, 2025, Amnesty applies to you. If you are planning to take advantage of Amnesty when it opens December 3rd, you may want to use the time before Amnesty opens to file any delinquent tax returns, gather paperwork regarding existing liabilities, and make sure your mailing address is up to date with the Division of Taxation. An Amnesty Statement of Account (SOA) will be mailed in November to every taxpayer with a known Rhode Island tax balance due.
Why would I participate?
- Any penalties you owe on eligible unpaid taxes will be forgiven – and interest will be reduced by 25%.
Here is an example of possible savings by taking advantage of the limited-time Tax Amnesty program:
| Without Tax Amnesty | During Tax Amnesty | |
| Tax | $500 | $500 |
| Interest | $1,000 | $750 |
| Penalty | $500 | $0 |
| Total | $2,000 | $1,250 |
| Tax Amnesty Savings: | $750 |
All taxes and fees administered by the Division of Taxation qualify for Tax Amnesty.
The Division of Taxation does not administer Employer taxes (unemployment insurance taxes, Job Development Fund assessments, and TDI taxes), which are administered by the Department of Labor and Training, and these taxes do not qualify.
If you already have a Rhode Island Tax Portal account, you can check your compliance status through your account.
If you do not have a Portal account, you can confirm you are up to date/compliant with your tax obligations by contacting the Compliance and Collections Section by email at Tax.Collections@tax.ri.gov, or by phone at 401-574-8941, between 8:30 a.m. and 3:30 p.m. on business days.
For more information on setting up and using a Portal account, there are videos and user guides on the Tax Portal homepage (https://taxportal.ri.gov/) under “Frequently Asked Questions.”
More information will be added to this webpage as it is made available. Check back here often for more information. You can also subscribe to our email newsletter.
Resources
House Bill 7127 Substitute A, as amended, Article 6 § 1
Impacted statute:
Rhode Island General Laws Chapter 44-6.6
Guidance:
Summary of Legislative Changes
Contact Us
Tax Amnesty Section
Email: Tax.Amnesty@tax.ri.gov