Rhode Island Estate Tax Forms & Deadlines
Ultimo aggiornamento: 16 ottobre 2025
Rhode Island Estate Tax — Forms & Deadlines
One-stop page for Rhode Island estate tax filing: who must file, which forms you need (RI-706, T-77, T-79), due dates and extensions, payment options, and practical checklists.
Chi deve presentare la domanda?
Moduli fondamentali e dove ottenerli
Rhode Island forms
- RI-706 — Rhode Island Estate Tax Return. Main state return for decedents dying on/after 01/01/2015.
- T-77 — Discharge of Estate Tax Lien (real property). Used to discharge the statutory lien on RI real estate.
- T-79 — Estate Tax Waiver (RI securities). Required when the decedent held RI securities (e.g., stock of RI corporations, certain RI bonds/business trusts).
RI Division of Taxation — Estate Tax portal
Quick links: Estate Tax Forms index - RI-706 Instructions (current) - T-77 (PDF) - T-79 (PDF)
Federal reference
- Form 706 — U.S. Estate (and GST) Tax Return.
- Include relevant schedules to support RI-706 computations.
Deadlines & extensions
| Articolo | Quando è previsto | Note |
|---|---|---|
| RI-706 estate tax return | 9 mesi dalla data del decesso | Attach federal Form 706 (if required) or pro-forma schedules supporting values/deductions. |
| Estensione del file | Fino a 6 mesi aggiuntivi | Extends filing only; tax must be paid by the 9-month date to avoid interest/penalties. |
| Pagamento | 9 mesi dalla data del decesso | Pay electronically or by check following Division guidance; include decedent info to match payment. |
Real estate liens & security waivers
T-77 — Discharge of Lien (real property)
File a T-77 to discharge the statutory estate tax lien on Rhode Island real property. Utilizzare il tax assessor’s legal description (plat/lot), and coordinate recording with the city/town.
T-79 — Estate Tax Waiver (RI securities)
File a T-79 for each company/security requiring a state waiver (e.g., stock of RI corporations; certain RI bonds/business trusts) before transfer or retitling.
Come pagare
Electronic payment
Use the payment options linked from the Division’s Estate Tax page. Include decedent name, last 4 of SSN/EIN, and date of death to ensure proper application.
Check payment
Make checks payable per current instructions. Write “RI-706,” decedent name, last 4 of SSN/EIN, and date of death on the memo line. Verify the latest mailing address before sending.
Liste di controllo pratiche
Resident estate — filing checklist
- Lettere di nomina; certificato di morte.
- Asset list at fair market value (date of death or alternate valuation date).
- Debts/expenses, marital/charitable deductions.
- Federal Form 706 & schedules (if required).
- RI-706 main form plus any T-77/T-79 forms as applicable.
- Arrange payment for the 9-month due date (extension only extends filing).
Nonresident estate — filing checklist
- Inventory of Rhode Island real property/tangibles.
- Appraisals and tax-assessor descriptions (for T-77).
- List of RI securities requiring waivers (T-79), one per security/issuer.
- Federal schedules supporting values/deductions.
- Payment and extension aligned with RI deadlines.
Domande frequenti
What is the due date for Rhode Island estate tax?
Nine months after the date of death. A six-month extension to file is available, but payment is still due at nine months.
Which forms are always part of an RI filing?
RI-706 is the main return. Add T-77 (real property lien discharge) and/or T-79 (security waiver) when applicable.
Do I need to attach the federal Form 706?
Yes, if a federal 706 is required. Otherwise, include pro-forma schedules supporting the RI-706 figures.
Can I e-file the RI estate tax return?
Check the Division’s Estate Tax page for current filing/payment options; follow the latest instructions.
Where do I find the latest forms?
Utilizzare il Estate Tax Forms index on the RI Division of Taxation website.