Rhode Island Estate Tax Nonresident Guide
Dernière mise à jour : 16 Oct 2025
Rhode Island Estate Tax — Nonresident Guide
For decedents domiciled outside Rhode Island who owned Rhode Island real estate or tangible property. This guide covers who must file, what counts as RI-situs property, how apportionment works, deadlines, and the lien/waiver process (T-77/T-79).
Devez-vous déposer une demande en tant que non-résident ?
What counts as Rhode Island-situs property?
| Type d'actif | RI-situs? | Notes |
|---|---|---|
| Real property in Rhode Island | Oui | Land, homes, condos, commercial buildings; subject to T-77 lien discharge at sale/transfer. |
| Tangible personal property kept in RI | Oui | Boats, vehicles, equipment, artwork located in RI. |
| Stock/bonds, bank/brokerage accounts | Généralement non | Intangibles usually follow domicile; confirm any RI waiver (T-79) needs for certain RI issuers. |
| Intérêts dans une SARL/une société de personnes | Généralement non | Treated as intangibles; look-through not typical for situs (facts matter). |
Apportionment (limiting tax to the RI share)
Compute a tentative RI estate tax from the state base (after deductions, credits/exemption). Then apportion to RI-situs assets:
RI tax due ≈ Tentative RI tax × ( RI-situs property ÷ Federal gross estate )
This limits the state tax to the Rhode Island portion. Use the calculatrice to model the effect quickly.
Exemples rapides
Example — Newport house only
Federal gross estate $4.2M; RI house $1.4M; rest out-of-state; deductions applied. Compute tentative RI tax from the RI base; apportion by $1.4M ÷ $4.2M = 33.3%. Only a third of the tentative tax is payable to RI.
Example — Boat & furnishings kept in RI
Federal gross estate $7.0M; RI tangibles $120k. Tentative RI tax computed on the net estate; apportion by $120k ÷ $7.0M ≈ 1.7%.
Délais, prolongations et paiement
| Objet | À l'échéance | Notes |
|---|---|---|
| RI-706 estate tax return | 9 mois après la date du décès | Attach federal 706 if required (or pro-forma schedules). |
| Extension du dossier | Jusqu'à 6 mois supplémentaires | Extends classement only; payment remains due at 9 months. |
| Paiement | 9 mois après la date du décès | Pay online or by check per current Division guidance; interest/penalties after due date. |
For current forms, addresses, and payment links, see Formulaires et délais.
Real estate transfers, liens & securities waivers
T-77 — Discharge of Estate Tax Lien (real property)
Utilisation T-77 to discharge the statutory lien on Rhode Island real estate before or at closing. Coordinate the legal description (plat/lot) and recording with the city/town records office.
T-79 — Estate Tax Waiver (RI securities)
Utilisation T-79 for each security/issuer that requires a state waiver (e.g., stock of RI corporations) prior to transfer/retitling by the transfer agent or institution.
Coordination avec les services d'homologation de l'État d'origine
Nonresident estates often handle Rhode Island property via homologation auxiliaire or by deed from the domiciliary personal representative. Align valuations and deductions across filings to avoid discrepancies.
Liste de contrôle pour les non-résidents
Documents
- Lettres de nomination ; certificat de décès certifié.
- Inventory of RI-situs les actifs (réels/tangibles) avec la preuve de leur localisation.
- Appraisals for RI real property and significant tangibles.
- Federal 706 (or pro-forma) with schedules.
- T-77/T-79 forms as applicable.
Calculs
- Build tentative RI estate tax (after deductions/credits).
- Compute apportionment: RI-situs ÷ federal gross estate.
- Confirm spousal/charitable amounts and elections.
- Arrange payment by the 9-month due date (even if filing is extended).
Pièges courants
- Not obtaining T-77 before closing on RI real estate.
- Missing T-79 waivers for RI securities at transfer.
- Classification erronée biens tangibles that are physically located in RI.
- Omitting apportionment—paying tentative tax without limiting it to the RI share.
FAQ - Successions de non-résidents
Do intangibles (stocks, brokerage accounts) count for Rhode Island?
Generally no for nonresidents. RI taxes real property and tangibles located in the state. Check if a T-79 waiver is needed for certain RI-related securities before transfer.
How do I estimate RI tax quickly?
Utiliser le Rhode Island Estate Tax Calculator, then apply the apportionment ratio for RI-situs assets.
Which deadline applies to nonresidents?
The same as residents: 9 months to pay and up to 6 additional months to file with an approved extension.
Do I need ancillary probate in Rhode Island?
Often yes to transfer RI real property. Coordinate with the title company and local counsel; they may require T-77 and proof of tax compliance.