Form Ri-100a - Instructions And Links To The Internal Revenue Service Website printable pdf download

Form Ri-100a - Instructions And Links To The Internal Revenue Service Website

Form RI-100A - Instructions and Links to the Internal Revenue Service website

The signed Form RI-100A must be accompanied by:

1. A copy of the death certificate

2. A check for the filing fee in the amount of $50.00

3. A signed copy of Federal Form 706 (if the estate is required to file, whether or not a

tax is due.)

4. A copy of the approved federal extension (if applicable).

5. A copy of the approved Rhode Island extension Form RI-4768 (if applicable).

6. A check in the amount of the tax due (if applicable).

Form T-77 – Discharge of Lien Form

Form T-77 must be filed along with Form 100A if the decedent had any interest in real estate

located in Rhode Island. It MUST be filed in triplicate.

The description of the real estate must be stated as the TAX ASSESSOR’S

DESCRIPTION. This description is found on the property tax bill issued

by the city or town.

Form T-79 – Estate Tax Waiver Form

Form T-79 must be filed along with Form 100A if the decedent had any interest in a Rhode

Island security. Examples of Rhode Island securities requiring a Waiver are Rhode Island

incorporated stock, Rhode Island state and municipal bonds and mutual funds organized as

business trusts that do business in Rhode Island. It MUST be filed in duplicate.

 ANY FORMS NOT PROPERLY COMPLETED WILL NOT BE PROCESSED

 FORMS T-77 AND T-79 MUST BE TYPED AND WITHOUT ERRORS

 A PROCESSING FEE MAY BE CHARGED FOR CORRECTIVE DISCHARGES

The return with payment is due within nine (9) months of the date of death.

Requests for an extension should be filed by using Form RI-4768. This form may be found on

the Division of Taxation’s website at

Interest shall be charged at a rate of 18% per annum from the time the tax is due without regard

to any extension of time for filing. Penalty shall be charged at a rate of 0.5% per month to a

maximum of 25% from the time the tax is due unless the tax and interest are paid on or before

the approved date of the extension. Only under extenuating circumstances, and with the

approval of the Tax Administrator and the Attorney General, may payment be extended.

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Rev. 11/27/2012

Form Ri-100a - Instructions And Links To The Internal Revenue Service Website