2027 Rhode Island Tax Deadlines

Last updated: August 5, 2026

Key Rhode Island tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year RI-1120S and RI-1065 pass-through returns and payments.
• April 17, 2028: Calendar-year RI-1120C C Corporation return and payment.
• April 18, 2028: Calendar-year RI-1040 or RI-1040NR Individual return and payment.
• September 15, 2028: Extended RI-1120S and RI-1065 returns, file only.
• October 16, 2028: Extended RI-1120C and Individual returns, file only.

When are Rhode Island taxes due in 2027?

Rhode Island 2027 calendar-year RI-1120C C Corporation returns are due April 17, 2028, while Individual RI-1040 returns are due April 18, 2028. RI-1120S and RI-1065 pass-through returns are due March 15, 2028.

When is the Rhode Island C Corporation return due?

Rhode Island C Corporations should plan around April 17, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form RI-1120C: Rhode Island Business Corporation Tax Return.
• Form RI-7004: Business extension request.
• File and pay through RI Taxpayer Portal.

What are Rhode Island C Corporation extension rules?

The extended filing deadline for the main calendar-year Rhode Island corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 17, 2028.

When are Rhode Island S Corporation and Partnership returns due?

Rhode Island S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which Rhode Island pass-through forms are required?

Use the applicable Rhode Island pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form RI-1120S: Rhode Island S Corporation Tax Return.
• Form RI-7004: Business extension request for RI-1120S and RI-1065 pass-through returns.
• Form RI-1065: Rhode Island Partnership Return.

What are Rhode Island pass-through extension rules?

The extended filing deadline for calendar-year Rhode Island S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Rhode Island Individual income tax return due?

Calendar-year Rhode Island Individual income tax returns and payments are due April 18, 2028.

• Form RI-1040: Resident Individual income tax return.
• Form RI-1040NR: Nonresident or part-year resident return.
• Form RI-4868: Individual extension request.

What Rhode Island Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Rhode Island.

When are Rhode Island estimated payments due?

Rhode Island estimated-payment planning should account for Individual estimates, entity minimum tax, owner withholding, composite-return treatment, and the new high-income surtax.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Rhode Island estimated payments?

Taxpayers should use the final 2027 Rhode Island instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Rhode Island extension deadlines?

Rhode Island extension deadlines are September 15, 2028, for pass-through filings, October 16, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Rhode Island-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Rhode Island tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• Rhode Island's current corporate income tax rate is 7%, with a minimum business corporation tax that applies even when no income tax is otherwise due.
• Rhode Island uses three graduated base Individual income tax rates of 3.75%, 4.75%, and 5.99%.
• Rhode Island's FY2027 budget enacted a separate high-income surtax on personal income over $1 million.
• The surtax phases in at 1% for tax year 2027 and rises to 3% by 2029, moving the top marginal rate toward 8.99%.
• Confirm final enactment, threshold, bracket inflation adjustments, and deduction amounts in the 2027 instructions before filing.
• Nonresident owner withholding or composite-return rules may apply to S Corporations and Partnerships.

Instead AI helps tax teams treat Rhode Island due dates as operational work, not a static checklist.

Tax-professional context: Beyond the filing calendar, Rhode Island's 2027 landscape rewards attention to filing channels, credit and incentive programs, the pass-through entity election, and retirement-income treatment.

Electronic filing and portals:

• File and pay Business Corporation, pass-through, and Individual returns through the RI Taxpayer Portal (taxportal.ri.gov), administered by the RI Division of Taxation.
• Preparers should use approved software vendors and confirm any e-file/e-pay mandates in the 2027 instructions.

Pass-through entity (PTE) election:

• RI offers an elective PTE tax letting S Corporations and Partnerships pay at the entity level, with owners claiming a corresponding credit.
• Confirm election timing, due dates, and estimated-payment coordination in the 2027 instructions.

Key credits and incentives:

• Historic Structures Tax Credit (transferable for certain projects).
• Film and Television Production Tax Credit.
• Research and Experimentation Tax Credit.
• Rebuild Rhode Island Tax Credit and Qualified Jobs Incentive Act.
• Renewable Energy Fund incentives.

Retirement-income treatment:

• Social Security benefits generally exempt from RI income tax.
• Military retirement pay may be exempt.
• Pension/other retirement income may qualify for a modification subject to income limits; confirm current thresholds.
• Additional senior-taxpayer benefits may apply.

Rhode Island's new high-income surtax and corporate minimum tax reward specialist review from the accounting firm directory.

What sources support these Rhode Island dates?

• Rhode Island corporate filing requirements.
• Rhode Island corporate tax resources.
• Rhode Island personal income tax.
• Rhode Island tax forms.

Track Rhode Island entity and surtax deadlines

Instead's AI-driven tax platform helps Rhode Island teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Rhode Island practices, research, estimates, and family offices help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.