Rhode Island Personal Tax Extension | Form RI-4868 | Rhode Island Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return

Rhode Island Personal Tax Extension Guide

Rhode Island's Extension: Federal Approval Plus No Tax Due

Rhode Island grants an automatic six-month extension for filing personal income tax returns to taxpayers who have received a federal extension from the IRS and have no Rhode Island tax payment due. If both conditions are met, the filing deadline moves from April 15, 2026, to October 15, 2026—no separate Rhode Island form required.

If You Owe Rhode Island Tax: Use Form RI-4868

If you owe Rhode Island income tax, the automatic extension alone is not sufficient. You must file Form RI-4868 (Rhode Island Application for Automatic Extension) and submit payment by April 15, 2026. Include your payment confirmation number on page 1 of Form RI-1040 (upper left corner) when you file your return.

Include Federal Extension When Filing

When you file your Rhode Island return by October 15, attach a copy of your federal extension or IRS electronic acknowledgment to the Rhode Island return.

How to Make Extension Payments

• Credit Card: Visit the credit card payments page of the Division of Taxation’s website at ri.gov/app/taxation/payments. A convenience fee applies.
• Mail: Use Form RI-4868 and mail to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908.

Late Filing and Payment Penalties

Rhode Island's failure-to-file penalty is 5% of unpaid tax per month, up to 25%. The failure-to-pay penalty is 0.5% per month, also capped at 25%. Filing Form RI-4868 and paying by April 15 avoids both.

Best Practices

• If you owe RI tax, file Form RI-4868 and pay in full by April 15, 2026.
• Attach your federal extension or IRS acknowledgment when filing your RI return by October 15.
• Enter your payment confirmation number on Form RI-1040 when filing.

Final Thoughts

Rhode Island's extension is automatic for taxpayers with a federal extension and no state tax due. If you owe, file Form RI-4868 and pay by April 15. Attach your federal extension when you file by October 15, 2026.