Form Ri-4768 - Application For Automatic 6 Month Extension Of Time To File Rhode Island Estate Tax - 2011 Page 2
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2RI-4768
Application for Automatic 6 Month Extension of Time to File Rhode Island Estate Tax
GENERAL INSTRUCTIONS
Purpose of Form RI-4768
Rhode Island to consider the application prior to the extended due
date.
Use Form RI-4768 for the following:
To apply for an automatic 6-month extension of time to file Form RI-
Where to File
100 or Form RI-100A or
To apply for a discretionary additional extension of time to file Form
Form RI-4768 should be sent to:
RI-100 or Form RI-100A
Rhode Island Division of Taxation
Estate Tax Section
Who May File
One Capitol Hill
Providence, RI 02908-5800
An executor filing Form RI-100 or Form RI-100A for a decedent’s
estate may file Form RI-4768 to apply for an extension of time to
Interest
file. If there is more than one executor, only one is required to sign
Form RI-4768.
Interest must be paid on any estate tax that is not paid in full by the
original due date of the tax return, regardless of whether an exten-
Also, an authorized attorney, certified public accountant, licensed
sion of time to file has been obtained.
public accountant, enrolled agent or authorized agent holding power
of attorney may use this form to apply for an extension of time to
Any tax not paid when due is subject to interest at the rate of 18%
file on behalf of the executor.
(0.1800) per annum.
The form must be signed by the person filing the application. If filed
Penalty
by an attorney, certified public accountant, licensed public account-
Penalties may be imposed on the estate tax itself for failure to pay
ant, enrolled agent or authorized agent holding a power of attorney,
the tax and interest within the extension period granted.
check the appropriate box.
Penalty is calculated at the rate of 0.5% (0.005) of the tax per
When to File
month to maximum of 25%.
Automatic 6-month extension - If you are applying for an auto-
matic 6-month extension of time to file Form RI-100 or Form RI-
Attachments
100A, file Form RI-4768 by the original due date of the return.
A death certificate must be attached to Form RI-4768 to ensure the
extension is being timely filed.
Additional extension - An additional extension is only available if
you are an executor who is out of the country. If you have already
Approval
applied for an automatic 6-month extension and are applying for an
You will receive a letter from the Division of Taxation either granting
additional extension, file Form RI-4768 early enough for the State of
or denying your extension request.
SPECIFIC INSTRUCTIONS
Name and Address
Paying the Tax: Make the check or money order payable to the
Rhode Island Division of Taxation. Write the decedent’s social
Complete the identification portion of the top of Form RI-4768,
security number on the payment.
including the decedent’s name, date of death and social security
number, as well as the name and address of the executor.
Extension of Time to File
Due Dates
Automatic Extension: An executor may apply for an automatic 6-
month extension of time to file Form RI-100 or RI-100A. Unless
The due date for Forms RI-100 and RI-100A is nine (9) months
you are an executor who is out of the country, the maximum exten-
after the date of the decedent’s death. If there is no numerically
sion of time to file is six (6) months from the original due date of the
corresponding date in the ninth (9th) month, the due date is the last
return.
date of the ninth (9th) month.
You do not need to explain why you are requesting an automatic
Note: If the due date falls on a Saturday, Sunday or legal holiday,
extension. However, you must file Form RI-4768 by the original
the return is due on the next business day.
due date of the return.
Form Type
Note: An extension of time to file does not extend the time to pay.
Check the appropriate box to indicate which form type (Form RI-
100 or Form RI-100A) you are filing.
Additional Extension: If you are an executor who is out of the
country, you can apply for an additional extension of time to file in
Payment to Accompany Extension Request
excess of the automatic six (6) month extension. Check the box on
Line 1: Enter the amount of Rhode Island Estate Tax estimated to
this line and write in your requested extension date.
be due.
Line 2: Enter the amount enclosed with Form RI-4768, Application
You must apply for an automatic six (6) month extension and then
for Automatic 6-month Extension of Time to File Rhode Island
apply for any additional extension. The requests cannot be com-
Estate Tax.
bined.
Interest must be paid on any estate tax that is not paid in full by the
Signature and Verification
original due date of the tax return, regardless of whether an exten-
Form RI-4768 must be signed. An unsigned application cannot be
sion of time to file has been obtained. Therefore, you should pay
processed. Sign and date on the appropriate line.
as much of the tax as possible by the original (not extended) due
date of the return.
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