Tax Amnesty

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.

You will qualify for Amnesty if you owe taxes that are:

• For periods ending on or before December 31, 2025; and
• Rhode Island taxes administered by the Division of Taxation.

Whether your balance consists of tax, interest, and/or penalties, you will qualify unless you are in bankruptcy, hearing, or have a stipulation.

Please note: Employer taxes (unemployment insurance taxes, Job Development Fund assessments, and TDI taxes) are administered by the Department of Labor and Training, and these taxes are not eligible for Amnesty. 

There is no formal application for Amnesty. To apply, all you need to do is remit the Amnesty amount due from your Amnesty Statement of Accounts (SOA). Remittance of the payment indicated on the Amnesty SOA constitutes applying for Amnesty; the amounts due on the Amnesty SOA include the 25% reduction in the interest and waiver of the penalties.

If your only remaining balance due to the Division of Taxation is interest and penalties for a period ending on or before December 31, 2025, that balance is eligible for Amnesty. If your tax balance has been paid, the penalty will be waived, and the interest owed will be reduced by 25%, but you must pay 75% of the interest owed using your Amnesty SOA to qualify for Amnesty.

Beginning in November, the Division will send an Amnesty Statement of Accounts (SOA) to every taxpayer with a known outstanding Rhode Island tax balance. These Amnesty SOAs will help taxpayers understand what they owe and will be needed to make payments when the Amnesty period opens on December 3, 2026.   

Each Amnesty SOA lists 3 due dates with 3 respective Amnesty Amounts due. Because interest continues to accrue on past-due bills, an Amnesty SOA will have three dates listed that indicate the amount of tax and interest owed on or before each date. Paying earlier in the Amnesty period reduces the total payment, as the interest will have less time to accrue.

To plan for the November mailing, taxpayers should file all delinquent returns for periods ending on or before December 31, 2025 – this will ensure that they receive an Amnesty SOA in November and they can apply for Amnesty using that SOA.

If you have a new address that is not on file with the Division of Taxation, please complete and file a Change of Name or Address form, Form RI-COI. Any correspondence will then go to your new address. The Division will be mailing Amnesty Statements of Accounts (SOAs) in November to taxpayers with known debts as of December 31, 2025 – it is important that the Division has your correct address to ensure you receive the Amnesty SOA, if applicable. Please file your RI-COI as soon as possible, to ensure your information is updated in time for Amnesty.

Payments under the Amnesty Program will be accepted starting December 3, 2026. Payments will be accepted through the end of the Amnesty period on February 15, 2027.  Payments received prior to December 3, 2026 or after February 15, 2027 will not qualify you for Amnesty.

You can pay in installments during the Amnesty period (12/3/26 - 2/15/27) but the final installment must be paid on or before February 15, 2027. The amount and frequency of the payments are not subject to an official installment agreement and 100% of the tax owed and the lowered interest (75% of the interest owed) must be paid on or before February 15, 2027. Failure to make full payment means you do not qualify for Tax Amnesty – you would then owe all of the penalty and the remaining 25% of interest.

If your only remaining balance due to the Division of Taxation is penalties, you will still need to submit an Amnesty SOA that shows $0. You can submit the zero Amnesty SOA online under Amnesty Payments or by mailing in the zero-dollar Amnesty SOA invoice owed. If you did not receive an Amnesty SOA, contact Tax.Amnesty@tax.ri.gov.

If you owe tax and/or do not file up to date for taxable periods ending on or before December 31, 2025, you will continue to owe the tax amount, applicable penalties, and 100% of all interest. Interest will continue to accrue until the tax balance is fully paid. You will still be subject to collection activity, which in some cases, means you will not be able to renew your driver’s license, professional license, motor vehicle registration, or your Rhode Island Retail Sales Permit.

Yes, your remaining balance may be eligible for Tax Amnesty if you are already in an installment agreement. For help determining if you qualify, please contact 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.

No. Any payment of penalty and/or interest made outside the Tax Amnesty Program period will not be refunded. This includes payments of interest and/or penalty on or before December 2, 2026.

The Division of Taxation will calculate the correct amount for you.

When the Division sends out Amnesty Statements of Accounts (SOAs) in November, your Amnesty SOA will list 3 due dates with 3 respective Amnesty amounts due. Pay the amount due by the applicable date on the Amnesty SOA to have 25% of the interest and all penalties related to the tax waived.

Please note, interest continues to accrue on past-due bills, even during the Amnesty period. The amount owed is higher later in the Amnesty Period because of that accrual of interest.