RI-1040ES: Estimated Tax Payment Coupons (2025)

Who files this form

Resident and nonresident individuals must make estimated Rhode Island personal income tax payments if their estimated tax is reasonably expected to be $250 or more after allowable credits. This applies whether or not they must make federal estimated tax payments.

File an RI-1040ES coupon only if you are making an estimated tax payment. A change in income may require payments later even if you did not expect to need them at the start.

When it's due

For tax year 2025, the printed estimated payment deadlines are:

• First payment: April 15, 2025.
• Second payment: June 15, 2025.
• Third payment: September 15, 2025.
• Fourth payment: January 15, 2026.

You do not have to make the January 15, 2026 payment if you file your 2025 return by February 15, 2026 and pay the entire balance due with that return.

What you'll need

Have the following information ready:

• Your name, address and Social Security number.
• Your spouse’s Social Security number if making a joint payment.
• The amount due and paid.
• Your 2024 Rhode Island income tax liability if using it to estimate your 2025 tax.
• Any 2024 Rhode Island overpayment elected for credit toward your 2025 estimated tax.

If using the estimated tax worksheet, you will also need your modified federal adjusted gross income, filing status, number of exemptions, estimated Rhode Island credits and Rhode Island income tax withheld.

For a mailed payment, include the payment coupon and a check or money order.

How to file

By mail: Complete the coupon with your identifying information and payment amount. Detach it and mail it with a check or money order payable to Rhode Island Division of Taxation at:

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908

Do not send cash.

Electronically: You may also file using Taxation’s Portal at https://taxportal.ri.gov.

Common mistakes

• Sending a coupon without a payment. The coupons say to file only if you are making an estimated tax payment.
• Sending cash. The form specifically says not to send cash with the coupon.
• Overlooking a change in income. Even if you did not expect to need estimated payments on April 15, 2025, a later income change may require them.
• Failing to pay or underpaying installments. The form warns of interest charges for underpaid installments and penalties and interest for failing to pay estimated tax due.
• Making joint payments when separated under a legal decree. Joint payments are not allowed if spouses are separated under a decree of divorce or separate maintenance.

Questions people ask

Can I base my 2025 estimated tax on my 2024 tax?

Yes. The form says your 2025 estimated income tax may be based on your 2024 income tax liability. You can also use the enclosed estimated tax worksheet to compute your 2025 estimate.

Can I apply my 2024 overpayment to these payments?

Yes. An overpayment credit from your 2024 Rhode Island income tax return may be deducted from your first 2025 installment. Any excess credit may be applied to later installments.

Can married individuals make joint estimated payments?

Yes, unless they are separated under a decree of divorce or separate maintenance. Both spouses are responsible for the joint estimated tax liability. If they later determine their Rhode Island income taxes separately, they may assign the estimated payments to either spouse or divide them between the spouses.

What if an exception to an underpayment charge applies?

If an installment appears to have been underpaid and an exception applies, you may attach Form RI-2210 to your Rhode Island income tax return to explain why an additional charge should not be made.

Where can I get help?

Call the Personal Income Tax Section at (401) 574-8829, option 3, or visit www.tax.ri.gov.

Official sources

• https://tax.ri.gov/forms