Form Ri-1040es - State Of Rhode Island Estimated Payment Coupon

2013

RI-1040ES Rhode Island Resident and Nonresident Estimated Payment Coupons

WHO MUST MAKE ESTIMATED PAYMENTS

WHEN AND WHERE TO MAKE ESTIMATES

9) Credits for Contributions to Scholarship

Every resident and nonresident individual shall

1st Estimate Due......................April 15, 2013

Organizations - RIGL §44-62

make estimated Rhode Island personal income tax

2nd Estimate Due.....................June 15, 2013

10) Credit for Tax Withheld - RIGL §44-30-74

payments if his or her estimated Rhode Island per-

3rd Estimate Due.....................September 15, 2013

sonal income tax can be reasonably expected to be

4th Estimate Due.....................January 15, 2014

CHARGE FOR UNDERPAYMENT OF INSTALL-

$250 or more in excess of any credits allowable

Note: You do not have to make your January 15,

MENTS OF ESTIMATED TAX

against his or her tax, whether or not he or she is

2014 payment if you file your 2013 return by February

An interest charge is imposed for underpayment of

required to file a federal estimated tax for such year.

15, 2014, and pay the entire balance due with your

an installment of estimated tax. The Rhode Island

return.

income tax law follows similar provisions of the

JOINT RETURNS

Internal Revenue Code with respect to exceptions.

A husband and wife may make joint payments as if

Mail to: Rhode Island Division of Taxation

Such charge on any unpaid installment shall be com-

they were one taxpayer, in which case the liability

Dept#83

puted on the amount by which the actual pay-

with respect to the estimated tax shall be joint and

PO Box 9703

ments and credits applied to the tax are less than

several. No joint payments may be made if husband

Providence, RI 02940-9703

80% of such installment at the time it is due. If it

and wife are separated under a decree of divorce or

appears there was an underpayment of any

ALLOWABLE CREDITS

of separate maintenance. If joint payments are

installment of estimated tax, you may attach Form

Only the following credits are allowed against Rhode

made, but husband and wife determine their Rhode

RI-2210 (if any of the exceptions apply) to your

Island personal income tax:

Island income taxes separately, the estimated tax,

Rhode Island income tax return explaining why an

1) Rhode Island Earned Income Credit - RIGL §44-30-

for such period, may be treated as the estimated tax

additional charge should not be made.

2.6(c)(2)(N)

of either husband or wife, or may be divided between

2) Property Tax Relief Credit - RIGL §44-33

them, as they may elect.

PENALTIES

3) Rhode Island Residential Lead Abatement Credit -

The law imposes penalties and interest charges for

CHANGES IN INCOME

RIGL §44-30.3

failing to pay estimated tax due or for making false or

Even though on April 15, 2013 you do not expect

4) Credit for Taxes Paid to Other States - RIGL §44-30-18

fraudulent statements.

your tax to be large enough to require making esti-

5) Historic Structures Tax Credit - RIGL §44-33.2

mated payments, a change in income may require

6) Motion Picture Productions Company Tax Credit -

Form Ri-1040es - State Of Rhode Island Estimated Payment Coupon - 2013

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