An extension to file is not an extension to pay tax.
Rhode Island does not require its own extension form if a proper federal extension is filed for the same period and a copy is attached to the Rhode Island return - no payment needs to accompany that route. A taxpayer who instead files a separate Rhode Island extension (Form RI-4868 for individuals, RI-8736 for pass-throughs and fiduciaries) must pay at least 80% of the actual tax liability with the request or the extension is void and penalties apply. No extension exceeds six months, except for taxpayers outside the United States.
| Item | Detail |
|---|---|
| Form required | None if a federal extension for the same period is attached to the RI return; Form RI-4868 (individuals) or RI-8736 (fiduciaries/pass-throughs) otherwise |
| Extension length | Up to 6 months (no cap for taxpayers outside the U.S.) |
| Payment condition | If filing RI-4868/RI-8736 separately, at least 80% of the actual tax liability must be paid or the extension is void |
| Authority | 280-RICR-20-55-2.6 |