Rhode Island Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits
Next Deadline: May 15 — Form 990 due for nonprofits
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
Rhode Island State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Personal Income Tax (RI-1040) | Individuals, sole proprietors | April 15 | October 15 |
| Estimated Income Tax (Q1-Q4) | Individuals owing $250+ | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Business Corporation Tax (RI-1120C) | C-Corporations | March 15 (calendar year) | September 15 |
| S-Corp Return (RI-1120S) | S-Corporations | March 15 | September 15 |
| Partnership Return (RI-1065) | Partnerships | March 15 | September 15 |
| Sales & Use Tax | Businesses with taxable sales | Monthly (20th) | — |
| Payroll — Employer Withholding | Employers | Quarterly (last day of month following quarter) | — |
| Annual Report | Corporations and LLCs | Annually (anniversary month, or Nov 1 for corps) | — |
Quarterly Estimated Tax Deadlines in Rhode Island
Rhode Island follows the federal estimated tax schedule:
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Estimated payments are required if you expect to owe $250 or more in RI income tax after withholding and credits.
Rhode Island-Specific Tax Requirements
Rhode Island imposes a graduated personal income tax with three brackets: 3.75% on the first $73,450, 4.75% on income from $73,451 to $166,950, and 5.99% on income over $166,950. Business income from sole proprietorships and pass-through entities is reported on the individual return. Rhode Island also offers a Pass-Through Entity Tax election.
The Business Corporation Tax is a flat 7% on net income apportioned to Rhode Island, with a minimum tax of $400 regardless of income. This minimum tax applies even if the corporation has no taxable income — every registered corporation owes at least $400 per year. S-corporations are subject to a $400 minimum tax as well, even though income passes through to shareholders.
Rhode Island's Sales and Use Tax rate is 7% — one of the highest state sales tax rates in the nation, though there are no local additions. Monthly returns are due by the 20th of the following month. The state has no franchise tax or gross receipts tax. Employers must withhold Rhode Island income tax and file quarterly returns. LLCs file an annual report with the Secretary of State ($50 fee for domestic, $50 for foreign). Corporations file an annual report as well — domestic corporations by November 1.
What Happens If You Miss a Rhode Island Tax Deadline?
Rhode Island charges a late filing penalty of 5% per month of the tax due, up to a maximum of 25%. A late payment penalty of 0.5% per month of the unpaid balance also applies, up to 25%. If the return is more than 60 days late, the minimum penalty is the lesser of $100 or the full amount of tax due.
Interest on underpaid taxes accrues at 18% per year (1.5% per month) — one of the highest interest rates of any state. This rate is statutory and does not fluctuate with federal rates.
Rhode Island grants a 6-month extension for personal income tax (file RI-4868) and corporate tax, but you must pay at least 80% of the tax due by the original filing date to avoid penalties. The state automatically accepts a valid federal extension. Sales tax returns cannot be extended.
Rhode Island Division of Taxation
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