Rhode Island Estate tax
U.S. State Estate & Inheritance Tax

Rhode Island Estate Tax Guide Rhode Island Estate Tax Guide

Rhode Island Estate Tax Guide

Rhode Island Estate Tax & Probate Guide (2025)

Last updated: 16 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Rhode Island Estate Tax & Probate — Complete Guide

What executors and families need to know about Rhode Island probate and estate tax: court process, who is taxed, what’s taxable, state credit/exemption, situs rules, forms, deadlines, planning considerations — plus calculator, cases, and a nonresident guide.

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Quick orientation: Rhode Island imposes a state estate tax with an annually indexed state credit/exemption and statutory lien/waiver procedures (T-77 for real estate liens, T-79 for certain RI securities). Nonresidents are taxed only on RI-situs property via a limiting/apportionment approach.

Rhode Island Probate Basics

Courts & intestacy

Probate matters are handled by the local Probate Courts. If there is no will, distribution follows Rhode Island’s intestacy statutes.

Typical probate steps

Petition → appointment of personal representative → notice to heirs/creditors → inventory & appraisals → pay debts/expenses/taxes → accountings → distribution & closing.

Rhode Island Estate Tax — At a Glance

Who is taxed?
Residents on the statewide base after deductions/credit; nonresidents on RI-situs real property and tangibles (with limiting apportionment to the RI share).
Tax base
Starts from a federal-style taxable estate framework, adjusted under Rhode Island law, then reduced by the state credit/exemption (indexed annually).
Credit / Exemption
Rhode Island provides an annually indexed state credit/exemption. Always check the current year value in the instructions before computing liability.
Rate structure
Bracketed state schedule applies above the state credit/exemption; calculator page models the schedule for quick estimates.
Nonresidents
Compute tentative RI tax and limit it to the ratio of RI-situs assets to the federal gross estate (see Nonresident Guide).
Due date
Return and payment are due 9 months after death; an extension can provide up to 6 more months to file (payment still due at 9 months).
Forms
RI-706 (estate tax return); T-77 (discharge of lien on RI real property); T-79 (estate tax waiver for certain RI securities).

Official Pages, Forms & Where to File

  • Rhode Island Division of Taxation — Estate Tax portal (forms, addresses, payment).
  • Forms index: Estate Tax Forms (RI-706, T-77, T-79, instructions).
  • Federal reference: IRS Form 706 & instructions — IRS page.

Rhode Island Situs vs. Non-Situs (for Nonresidents)

Asset typeRI treatmentNotes
Real property in Rhode IslandIncluded in RI-situs baseT-77 lien discharge typically required for sale/transfer
Tangible personal property located in RIIncludedBoats, vehicles, equipment, artwork physically in RI
Intangibles (stock, bank/brokerage)Generally excluded for nonresidentsCheck T-79 waiver requirements for certain RI issuers
Entity interests (LLC/partnership)Generally treated as intangiblesLook-through not typical; facts and documentation matter

Nonresidents with Rhode Island real estate or tangibles may owe RI estate tax even if most assets are outside the state; the limiting/apportionment step confines tax to the RI share.

Filing Mechanics & Deadlines

  • When to file: 9 months from date of death; extension to file up to 6 months (tax still due at 9 months).
  • Who files: The personal representative files RI-706 with federal schedules (or a pro-forma 706) as support.
  • Where to file & pay: See the Division’s Estate Tax portal for the latest submission and payment options.
  • Transfers: Expect T-77 (real property) and T-79 (securities) to be required before closing/retitling.

Planning Ideas to Reduce Rhode Island Estate Tax

  • Marital & charitable transfers. Use deductions to reduce the state base.
  • Credit shelter & QTIP. Capture the state credit/exemption and consider QTIP to defer while preserving control.
  • Lifetime gifting. Shift future appreciation out of the estate (coordinate basis and federal gift/GST).
  • Valuation & liquidity. Support appraisals; plan liquidity (ILIT, lines, staged sales) for the 9-month due date and lien/waiver workflows.
  • Nonresidents. Manage RI-situs exposure; align apportionment and tax-burden clauses.

Tools & Subpages

Calculator

Estimate Rhode Island estate tax with the current schedule and model “what-if” scenarios.

Open Calculator

Forms & Deadlines

All forms (RI-706, T-77, T-79) in one place, with due dates, extensions, and payment options.

Open Forms & Deadlines

Nonresident Guide

Who must file, RI-situs definitions, apportionment examples, and closing workflows for nonresidents.

Open Nonresident Guide

Case Notes

Key statutory touchpoints, administrative rulings, and probate timing issues that affect the taxable base.

Open Cases

Planning

Strategies to reduce exposure, align tax burden, and secure liquidity—checklists and drafting pointers.

Open Planning

FAQs

Does Rhode Island have an inheritance tax?

No. Rhode Island has a state estate tax (paid by the estate), not an inheritance tax.

What is Rhode Island’s estate tax threshold?

Rhode Island uses an annually indexed state credit/exemption. Always pull the current year value from the RI-706 instructions.

When is the return due and can I extend?

Due 9 months after death; extension to file up to 6 months is available. Payment is still due at 9 months.

How are nonresidents taxed?

Only on RI-situs real property and tangibles, typically by limiting/apportioning the tentative tax to the RI share. See the Nonresident Guide.

What are T-77 and T-79?

T-77 discharges the estate tax lien on RI real estate; T-79 is an estate tax waiver often required for certain RI-related securities before transfer.

Need help filing or planning?

We assist with Rhode Island probate coordination, RI-706 preparation, lien/waiver workflows, and nonresident apportionment.

Talk to an advisor → taxrep.us/contact