Rhode Island Estate Tax Nonresident Guide
Ultimo aggiornamento: 16 ottobre 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).
È necessario presentare la domanda come non residente?
What counts as Rhode Island-situs property?
| Tipo di attività | RI-situs? | Note |
|---|---|---|
| Real property in Rhode Island | Sì | Land, homes, condos, commercial buildings; subject to T-77 lien discharge at sale/transfer. |
| Tangible personal property kept in RI | Sì | Boats, vehicles, equipment, artwork located in RI. |
| Stock/bonds, bank/brokerage accounts | Generalmente No | Intangibles usually follow domicile; confirm any RI waiver (T-79) needs for certain RI issuers. |
| Partecipazioni in LLC/partnership | Generalmente No | 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 calcolatrice to model the effect quickly.
Esempi rapidi
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%.
Scadenze, proroghe e pagamenti
| Articolo | Quando è previsto | Note |
|---|---|---|
| RI-706 estate tax return | 9 mesi dalla data del decesso | Attach federal 706 if required (or pro-forma schedules). |
| Estensione del file | Fino a 6 mesi aggiuntivi | Extends archiviazione only; payment remains due at 9 months. |
| Pagamento | 9 mesi dalla data del decesso | Pay online or by check per current Division guidance; interest/penalties after due date. |
For current forms, addresses, and payment links, see Moduli e scadenze.
Real estate transfers, liens & securities waivers
T-77 — Discharge of Estate Tax Lien (real property)
Utilizzo 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)
Utilizzo 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.
Coordinamento con il tribunale dello Stato di residenza
Nonresident estates often handle Rhode Island property via probazione accessoria or by deed from the domiciliary personal representative. Align valuations and deductions across filings to avoid discrepancies.
Lista di controllo per i non residenti
Documenti
- Lettere di nomina; certificato di morte.
- Inventory of RI-situs beni (reali/tangibili) con prova di ubicazione.
- Appraisals for RI real property and significant tangibles.
- Federal 706 (or pro-forma) with schedules.
- T-77/T-79 forms as applicable.
Calcoli
- 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).
Insidie comuni
- Not obtaining T-77 before closing on RI real estate.
- Missing T-79 waivers for RI securities at transfer.
- Errori di classificazione tangibili that are physically located in RI.
- Omitting apportionment—paying tentative tax without limiting it to the RI share.
Domande frequenti - Successioni di non residenti
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?
Utilizzare il 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.