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Payment Number Check Number Date Amount 2025 Overpayment credit applied 1. A B C D RECORD OF ESTIMATED PAYMENTS 2. 3. 4. Total Total amount paid and credited (add column B and Column C) FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX DUE DATE JANUARY 15, 2027 ITE 1. ENTER AMOUNT DUE AND PAID $ 0 0 YOUR SOCIAL SECURITY NUMBER SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT 2026 DETACH HERE AND MAIL WITH YOUR PAYMENT WHO MUST MAKE ESTIMATED PAYMENTS Every resident and nonresident individual shall make estimated Rhode Island personal income tax payments if his or her estimated Rhode Island per- sonal income tax can be reasonably expected to be $250 or more in excess of any credits allowable against his or her tax, whether or not he or she is required to file a federal estimated tax for such year. JOINT RETURNS Married individuals may make joint payments as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. No joint payments may be made if the mar- ried individuals are separated under a decree of divorce or of separate maintenance. If joint pay- ments are made, but the married individuals deter- mine their Rhode Island income taxes separately, the estimated tax, for such period, may be treated as the estimated tax of either individual, or may be divided between them, as they may elect. CHANGES IN INCOME Even though on April 15, 2026 you do not expect your tax to be large enough to require making esti- mated payments, a change in income may require you to make estimated payments later. HOW TO ESTIMATE YOUR TAX FOR 2026 Your 2026 estimated income tax may be based upon your 2025 income tax liability. If you wish to compute your 2026 estimated income tax, use the enclosed estimated tax worksheet. CREDIT FOR INCOME TAX OVERPAYMENT Your credit for income tax overpayment from your 2025 Rhode Island income tax return may be deducted from the first installment of your 2026 estimated tax, and any excess credit from succeeding installments. WHEN AND WHERE TO MAKE ESTIMATES 1st Estimate Due......................April 15, 2026 2nd Estimate Due.....................June 15, 2026 3rd Estimate Due.....................September 15, 2026 4th Estimate Due.....................January 15, 2027 You do not have to make your January 15, 2027 pay- ment if you file your 2026 return by February 15, 2027, and pay the entire balance due with your return. Mail to: RI Division of Taxation One Capitol Hill Providence, RI 02908 You may also file electronically using Taxation’s Portal Visit: https://taxportal.ri.gov ALLOWABLE CREDITS Only the following credits are allowed against Rhode Island personal income tax: 1) RI Earned Income Credit - RIGL §44-30-2.6(c)(2)(N) 2) Property Tax Relief Credit - RIGL §44-33 3) RI Residential Lead Abatement Credit - RIGL §44-30.3 4) Credit for Taxes Paid to Other States - RIGL §44-30-18 5) Historic Structures Tax Credit - RIGL §44-33.2 6) Historic Preservation Tax Credits 2013 - RIGL §44-33.6 7) Motion Picture Production Tax Credit - RIGL §44-31.2 8) Musical and Theatrical Production Tax Credits - RIGL §44-31.3 9) Child and Dependent Care Credit 10) Credits for Contributions to Scholarship
Organizations - RIGL §44-62 11) RI New Qualified Jobs Incentive - RIGL §44-48.3 12) Rebuild Rhode Island Tax Credit - RIGL §42-64.20 13) Stay Invested in RI Wavemaker Credit - RIGL §42-64.26 14) Historic Homeowner Assistance Act - RIGL §44-33.1 15) Low-Income Housing Tax Credits - RIGL §44-71 CHARGE FOR UNDERPAYMENT OF INSTALL- MENTS OF ESTIMATED TAX An interest charge is imposed for underpayment of an installment of estimated tax. The Rhode Island income tax law follows similar provisions of the Internal Revenue Code with respect to exceptions. Such charge on any unpaid installment shall be com- puted on the amount by which the actual pay- ments and credits applied to the tax are less than 80% of such installment at the time it is due. If it appears there was an underpayment of any installment of estimated tax, you may attach Form RI-2210 (if any of the exceptions apply) to your Rhode Island income tax return explaining why an additional charge should not be made. PENALTIES The law imposes penalties and interest charges for failing to pay estimated tax due or for making false or fraudulent statements. OTHER QUESTIONS Further assistance may be obtained by calling the Personal Income Tax Section at (401) 574-8829 and selecting option #3, or by visiting the Rhode Island Division of Taxation’s website at www.tax.ri.gov. 2026 RI-1040ES Rhode Island Resident and Nonresident Estimated Payment Coupons 2026 Tax Rate Schedule - FOR ALL FILING STATUS TYPES Taxable Income (line 4) Over 0 82,050 But not over Pay --- of the amount over 3,076.88 3.75% 4.75% on excess 0 % 82,050 186,450 82,050 $ $ $ $ + + 186,450 8,035.88 5.99% .......... 186,450 + Return this coupon with check or money order payable to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 Please do not send cash with this coupon. STATE OF RHODE ISLAND ESTIMATED PAYMENT COUPON DIVISION OF TAXATION - ONE CAPITOL HILL - PROVIDENCE, RI 02908 RI-1040ES NAME ADDRESS CITY, STATE & ZIP CODE 25101599990101
4. 1. 2. Modified Federal AGI................................................................................................................................................... 1. 3. Rhode Island Standard Deduction Amount from Deduction Worksheet below............................................................ 3. 4. Rhode Island Exemption Amount from Exemption Worksheet below.......................................................................... 5. 5. Taxable income. Subtract lines 2 and 3 from line 1.................................................................................................... 7. 6. Figure your 2026 tax on the amount on line 4 using the 2026 Tax Rate Schedule located on the front.................... 8. 7. 9. 8. 11. 11. Estimated Rhode Island credits. See instructions on the front for allowable credits.................................................. 14. 12. 9. Enter your 2025 Rhode Island income tax................................................................................................................... 10. Enter the SMALLER of lines 5 or 6............................................................................................................................. 13. 6. 14. Enter amount of 2025 RI overpayment elected for credit towards your 1st quarter 2026 estimated tax.................... Single $11,200 Married filing jointly or Qualifying widow(er) $22,400 Married filing separately $11,200 Head of household $16,800 Line 7 less line 8.......................................................................................................................................................... 12. 13. Rhode Island income tax withheld............................................................................................................................... 10. Estimated Rhode Island income tax. Subtract line 10 from line 9.............................................................................. PART 1 ESTIMATED RHODE ISLAND INCOME TAX WORKSHEET 2. Amount of estimated payments to be paid. Subtract line 12 from line 11.................................................................. Divide line 13 by the number of installments to be made and enter here................................................................... EXEMPTION WORKSHEET Deduction amount - Multiply line 15 by line 21. Enter here and on line 2 ..................................... DEDUCTION WORKSHEET Is the amount on line 1 more than $261,000? 16. No. STOP HERE! Enter the amount from line 15 on line 2. Yes. Continue to line 17. Enter Standard Deduction Amount from left margin Enter your Modified Federal AGI from line 1 17. 17. 18. 18. Subtract line 18 from line 17. If the result is more than $29,800, STOP HERE. Your standard deduction amount is zero ($0). Enter $0 on line 2. 19. 19. Divide line 19 by $7,450. If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1). 20. 20. Enter the applicable percentage from the chart below 21. 21. 22. 22. _ . _ _ _ _ 15. 15. $261,000 If the number on line 20 is: then enter on line 21 } 1 0.8000 2 0.6000 3 0.4000 4 0.2000 Deduction Phaseout Amount Exemption amount - Multiply line 23 by line 29. Enter here and on line 3 ...................................... Is the amount on line 1 more than $261,000? 24. No. STOP HERE! Enter the amount from line 23 on line 3. Yes. Continue to line 25. Multiply $5,250 by the total number of exemptions Enter your Modified Federal AGI from line 1 25. 25. 26. 26. Subtract line 26 from line 25. If the result is more than $29,800, STOP HERE. Your exemption amount is zero ($0). Enter $0 on line 3. 27. 27 Divide line 27 by $7,450. If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1). 28. 28. Enter the applicable percentage from the chart below 29. 29. 30. 30. _ . _ _ _ _ 23. 23. $261,000 If the number on line 28 is: then enter on line 29 } 1 0.8000 2 0.6000 3 0.4000 4 0.2000 Exemption Phaseout Amount 0 0
DETACH HERE AND MAIL WITH YOUR PAYMENT FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX DUE DATE SEPTEMBER 15, 2026 ITE YOUR SOCIAL SECURITY NUMBER SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT DETACH HERE AND MAIL WITH YOUR PAYMENT FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX DUE DATE JUNE 15, 2026 ITE YOUR SOCIAL SECURITY NUMBER SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX DUE DATE APRIL 15, 2026 ITE YOUR SOCIAL SECURITY NUMBER SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT 1. ENTER AMOUNT DUE AND PAID $ 0 0 1. ENTER AMOUNT DUE AND PAID $ 0 0 1. ENTER AMOUNT DUE AND PAID $ 0 0 2026 2026 2026 Return this coupon with check or money order payable to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 Please do not send cash with this coupon. Return this coupon with check or money order payable to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 Please do not send cash with this coupon. Return this coupon with check or money order payable to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 Please do not send cash with this coupon. STATE OF RHODE ISLAND ESTIMATED PAYMENT COUPON DIVISION OF TAXATION - ONE CAPITOL HILL - PROVIDENCE, RI 02908 RI-1040ES STATE OF RHODE ISLAND ESTIMATED PAYMENT COUPON DIVISION OF TAXATION - ONE CAPITOL HILL - PROVIDENCE, RI 02908 RI-1040ES STATE OF RHODE ISLAND ESTIMATED PAYMENT COUPON DIVISION OF TAXATION - ONE CAPITOL HILL - PROVIDENCE, RI 02908 RI-1040ES NAME ADDRESS CITY, STATE & ZIP CODE NAME ADDRESS CITY, STATE & ZIP CODE NAME ADDRESS CITY, STATE & ZIP CODE NAME ADDRESS CITY, STATE & ZIP CODE 25101599990101 25101599990101 25101599990101