Rhode Island Estate Tax Nonresident Guide
Last updated: 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).
Do you need to file as a nonresident?
What counts as Rhode Island-situs property?
| Asset type | RI-situs? | Notes |
|---|---|---|
| Real property in Rhode Island | Yes | Land, homes, condos, commercial buildings; subject to T-77 lien discharge at sale/transfer. |
| Tangible personal property kept in RI | Yes | Boats, vehicles, equipment, artwork located in RI. |
| Stock/bonds, bank/brokerage accounts | Generally No | Intangibles usually follow domicile; confirm any RI waiver (T-79) needs for certain RI issuers. |
| LLC/partnership interests | Generally 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 calculator to model the effect quickly.
Quick examples
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%.
Deadlines, extensions & payment
| Item | When due | Notes |
|---|---|---|
| RI-706 estate tax return | 9 months after date of death | Attach federal 706 if required (or pro-forma schedules). |
| Extension to file | Up to 6 additional months | Extends filing only; payment remains due at 9 months. |
| Payment | 9 months after date of death | Pay online or by check per current Division guidance; interest/penalties after due date. |
For current forms, addresses, and payment links, see Forms & Deadlines.
Real estate transfers, liens & securities waivers
T-77 — Discharge of Estate Tax Lien (real property)
Use 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)
Use 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 with home-state probate
Nonresident estates often handle Rhode Island property via ancillary probate or by deed from the domiciliary personal representative. Align valuations and deductions across filings to avoid discrepancies.
Nonresident filing checklist
Documents
- Letters of appointment; certified death certificate.
- Inventory of RI-situs assets (real/tangible) with proof of location.
- Appraisals for RI real property and significant tangibles.
- Federal 706 (or pro-forma) with schedules.
- T-77/T-79 forms as applicable.
Computations
- 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).
Common pitfalls
- Not obtaining T-77 before closing on RI real estate.
- Missing T-79 waivers for RI securities at transfer.
- Misclassifying tangibles that are physically located in RI.
- Omitting apportionment—paying tentative tax without limiting it to the RI share.
FAQs — Nonresident estates
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?
Use the 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.