Estate Tax

The Estate tax is imposed upon the transfer of the net value of the assets of every decedent with actual situs (both real and personal property) in this state. 

Estate tax is a transfer tax on the value of the decedent’s estate before distribution to any beneficiary.

If you're the Executor, Administrator or Personal Representative for the estate of someone who died, you will need to file an estate tax return. For non-taxable estates, please use RI-100 and for taxable estates please use RI-100A.

A statutory lien is placed on all real estate property, and on interest in certain securities, located in Rhode Island.  That lien cannot be discharged until an estate tax return is filed and any taxes and fees for the decedent are paid in full.

Form T-77 must be submitted along with the estate tax return to request the discharge of the lien on real property. 

Form T-79 must be submitted along with the estate tax return to request the discharge of the lien on securities and any interest in corporate entities domestic to Rhode Island.

A six-month filing extension may be granted, however and regardless of the approval status of the extension, interest and penalty will continue to accrue from the date the tax is due until the tax due amount is paid. 

Requests for an extension should be filed by using Form RI-4768, found on the Estate Tax Forms webpage. A copy of the estate’s Federal request for extension (IRS Form 4768) should accompany the Form RI-4768 if applicable.

The Estate Tax return is due nine months after the date of death of the decedent. Payment in full for any taxes and the filing fee payment must be made by that date.

Interest at the rate of 18% per and penalty at the rate of 0.5% per month to a maximum of 25% will start and continue to accrue from the date the tax is due until the tax due amount is paid. 

Since January 1, 2002, Form RI-100 has served as an estate tax short form for non-taxable estates.

Use Form RI-100:

  1. For decedents dying between January 1, 2002 and January 1, 2010 with gross estates of $675,000 or less.
  2. For decedents dying between January 1, 2010 and January 1, 2011 with gross estates of $850,000 or less.
  3. For decedents dying between January 1, 2011 and January 1, 2012 with gross estates of $859,350 or less.
  4. For decedents dying between January 1, 2012 and January 1, 2013 with gross estates of $892,865 or less.
  5. For decedents dying between January 1, 2013 and January 1, 2014 with gross estates of $910,725 or less.
  6. For decedents dying between January 1, 2014 and January 1, 2015 with gross estates of $921,655 or less.
  7. For decedents dying between January 1, 2015 and January 1, 2017 with gross estates of $1,500,000 or less.

Gross Estate means the full fair market value of assets prior to any deductions. Deductions include reductions in value for items such as mortgages, debts, claims, etc. If the decedent’s gross estate exceeds the applicable exemption amount listed above, the estate must file Form RI-100A. Non-taxable estates file an estate tax return for various reasons. One reason is to obtain discharge of the automatic statutory lien that attaches to all real estate a decedent owns at death. Another is to obtain a Notice of No Tax Due for probate court purposes. Finally, some estates need a Waiver to allow the sale of Rhode Island securities. Examples of Rhode Island securities requiring a Waiver are Rhode Island incorporated stock, Rhode Island state and municipal bonds and mutual funds organized as business trusts that do business in Rhode Island. Form RI-100 should be signed by the executor, administrator, trustee or heir-at-law of the deceased. If there is more than one executor/administrator/personal representative, you must attach an additional sheet including the full name, full address, and social security number for each executor/administrator/personal representative. It must be accompanied by a copy of the death certificate and a check for the filing fee in the amount of $50.00.

Since January 1, 2002, Form RI-100A has served as an estate tax form for taxable estates. Use Form RI-100A

  • For decedents dying on or after 1/1/2015 with a gross estate of more than $1,500,000 
  • For decedents dying on or after 1/1/2014 with a gross estate of more than $921,655 
  • For decedents dying on or after 1/1/2013 with a gross estate of more than $910,725
  • For decedents dying on or after 1/1/2012 with a gross estate of more than $892,865
  • For decedents dying on or after 1/1/2011 with a gross estate of more than $859,350
  • For decedents dying on or after 1/1/2010 with a gross estate of more than $850,000
  • For decedents dying on or after 1/1/2002 and prior to 1/1/2010 with a gross estate of more than $675,000

If there is more than one executor/administrator/personal representative, you must attach an additional sheet including the full name, full address, and social security number for each executor/administrator/personal representative.

Form RI-100A is modeled after Federal Form 706. For guidance in completing Form RI-100A, follow the links below to the Internal Revenue Service website.

Due to the complexity of the estate tax, you may want to engage a qualified estate tax professional to prepare the return, or to help with estate tax questions. The signed Form RI-100A must be accompanied by:

  1. A copy of the death certificate
  2. A check for the filing fee in the amount of $50.00
  3. A signed copy of Federal Form 706 (if the estate is required to file, whether or not a tax is due.)
  4. A copy of the approved federal extension (if applicable).
  5. A copy of the approved Rhode Island extension Form RI-4768 (if applicable).
  6. A check in the amount of the tax due (if applicable).

Form T-77 must be filed along with Rhode Island estate tax return if the decedent had any interest (Real Property or other) located in Rhode Island. This form should be filed in triplicate.

The description of the real estate must be stated as the TAX ASSESSOR’S DESCRIPTION at the date of death. This description is found on the property tax bill issued by the city or town.

“Late of” is the city/town for the decedent’s legal residence (domicile) at the time of death.

Please note:

  • ANY FORMS NOT PROPERLY COMPLETED WILL NOT BE PROCESSED
  • FORMS T-77 MUST BE TYPED AND WITHOUT ERRORS
  • AN ADDITIONAL/AMENDED RETURN AND A PROCESSING FEE MAY BE CHARGED FOR CORRECTIVE DISCHARGES

Form T-79 must be filed along with Rhode Island estate tax return if if the decedent had any interest in a Rhode Island security, as described above. This form should be filed in duplicate.

Please note:

  • ANY FORMS NOT PROPERLY COMPLETED WILL NOT BE PROCESSED
  • FORMS T-79 MUST BE TYPED AND WITHOUT ERRORS
  • AN ADDITIONAL/AMENDED RETURN AND A PROCESSING FEE MAY BE CHARGED FOR CORRECTIVE DISCHARGES

Forms

All Estate Tax forms may be found on the Estate Tax Forms webpage

 

Filing Options

Electronic: You may currently pay an Estate Tax debt on the Tax Portal

Mail: Complete the form and send in with payment to:
          RI Division of Taxation
          One Capitol Hill – Suite 4
          Providence, RI 02908-5802

 

Resources

Statute: R.I. Gen. Law § 44-22 

Statute: R.I. Gen. Law § 44-23

Regulation: RI Regulation 280-RICR-20-35

 

Contact Us

Estate Tax Section
Email:  Tax.Estate@tax.ri.gov
Telephone:  401.574.8829 opt 8
Fax:  401.574.8914