Form Ri-2210 - Underpayment Of Estimated Tax By Individuals, Estates

State of Rhode Island and Providence Plantations

2013 Form RI-2210

13101288880101

Underpayment of Estimated Tax by Individuals, Estates

Name(s) shown on Form RI-1040, RI-1040NR or RI-1041

Your social security or federal employer identification number

PART 1 - REQUIRED ANNUAL PAYMENT

Enter your 2013 RI income tax from RI-1040, line 10a less lines 14d and 14e, RI-1040NR, line 13a less line 17d or RI-1041, line 14A

Enter 80% of the amount shown on line 1.................................................................................

RI withheld taxes paid for 2013 from RI-1040, line 14a, RI-1040NR, lines 17a and 17c or RI-1041, lines 15A and 15C.....................

Subtract line 3 from line 1.

If the result is $250.00 or less, do not complete the rest of this

form........................................................

Enter your 2012 RI tax from RI-1040, line 10A less line 14D and 14E, RI-1040NR, line 13A less line 17D or RI-1041, line 14...........

Enter the SMALLER of line 2 or line 5..................................................................................................................................................

PART 2 - SHORTCUT METHOD

You can use this method if you meet the following conditions

(Otherwise, you must complete parts 3 and 4 to figure your underestimating

interest):

You made no estimated payments OR all 4 estimated payments were equal and paid by the appropriate due dates;

AND you did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).

Enter the amount from Part 1, line 6 above.................................................................................................................

Total withholding and estimated tax you paid - RI-1040, lines 14a and 14b, RI-1040NR, lines 17a, 17b and 17c or RI-1041, lines 15A, 15B and 15C

Underpayment. Subtract line 8 from line 7.

If zero or less, enter

$0..........................................................................

Multiply line 9 by 12.0205% (.120205).........................................................................................................................

If the amount on line 9 was paid on or after 4/15/2014, enter $0

If the amount on line 9 was paid before 4/15/2014, make the following calculation:

The amount on line 9 (times) the number of days paid before 4/15/2014 (times) .00033 and enter the result here...

UNDERESTIMATING INTEREST. Subtract line 11 from line 10. Enter here and on RI-1040, line 15b, RI-1040NR, line 18b or

RI-1041, line 16B. Check the box on that line and attach this form to your Rhode Island return.

PART 3 - FIGURE YOUR UNDERPAYMENT

PAYMENT DUE DATES

Column A

Column B

Column C

Column D

04/15/2013

06/15/2013

09/15/2013

01/15/2014

Divide the amount on line 6 by four (4) and enter the result in each column............

Annualized income installments from Part 5, line 33. NOTE: Completed lines

15 through 17 in one column before completing the next column ........................

Enter the amount from line 13 or line 14 if applicable...........................................

Rhode Island tax withheld and estimated tax paid. If line 16 is equal to or more

than line 15 for all installment periods, do not complete or file this form unless

you report annualized income installments on line 14 ..........................................

UNDERPAYMENT. Subtract line 16 from line 15 OR

OVERPAYMENT. Subtract line 15 from line 16.........................................................

PART 4 - HOW TO FIGURE THE CHARGES

PAYMENT DUE DATES

Column A

Column B

Column C

Column D

04/15/2013

06/15/2013

09/15/2013

01/15/2014

Payment date or date listed in instructions for line 18, whichever is earlier..........

MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

Number of days from the installment date to the date of payment or the due

19a

date of the next installment, whichever is earlier (see instructions)......................

19a

days

19b

Number of days on line 19a X 18% X underpayment on line 17 ..........................

365

19b

20a

Number of days from January 1, 2014 to the date of payment or January 15, 2014, whichever is earlier ...........

20a

days

Number of days on line 20a X 18% X underpayment on line 17 ..........................................................................

20b

365

20b

21a

Number of days from January 15, 2014 to the date of payment or April 15, 2014, whichever is earlier .......................................

21a

days

21b

Number of days on line 21a X 18% X underpayment on line 17 ..................................................................................................

365

21b

UNDERESTIMATING INTEREST. Total amount from all columns on lines 19b, 20b and 21b. Enter here and on RI-1040, line

15b, RI-1040NR, line 18b or RI-1041, line 16B. Check the box on that line and attach this form to your Rhode Island return

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