RI-2210: Underpayment of Estimated Tax by Individuals (2025)

Who files this form

Individuals use Form RI-2210 to check whether enough Rhode Island income tax was prepaid through withholding or estimated payments. The form also covers estates. An underpayment may result in an interest charge.

Start with Part 1:

• If your 2025 Rhode Island tax minus Rhode Island withholding on line 4 is $250 or less, you do not owe a charge and do not need to complete the rest of the form.
• If the required annual payment on line 6 is zero, you do not owe a charge and may stop, but you must attach RI-2210 to your Rhode Island return.
• If payments on line 16 equal or exceed the required amount on line 15 for every installment period, do not complete or file the form unless you report annualized income installments on line 14.

Special rules apply to farmers, fishermen and estates.

When it's due

For tax year 2025, the form lists these estimated payment due dates:

• April 15, 2025
• June 15, 2025
• September 15, 2025
• January 15, 2026

Other dates affecting the 2025 calculation:

• January 31, 2026: If you filed your return and paid the balance in full by this date, you may enter that payment in column D only if you were not required to make an estimated payment before January 15, 2026, or included your January 15 installment with that balance payment.
• March 1, 2026: Qualifying farmers and fishermen must have filed RI-1040 or RI-1040NR and paid the tax due by this date to meet the filing-and-payment test for exemption from the charge.
• April 15, 2026: This is the date used for the shortcut method's early-payment adjustment and the final interest calculation period. The supplied text does not state a separate RI-2210 filing deadline.

What you'll need

Have the information used by the form ready:

• Your 2025 Rhode Island return: RI-1040, RI-1040NR or RI-1041, including tax, withholding, estimated payments and the credits identified in Part 1.
• Your 2024 Rhode Island tax information for Part 1, line 5.
• The amounts and dates of your 2025 estimated payments and any tax balance payments.
• The name or names shown on your return and your SSN or FEIN.
• Actual taxable income for each period shown in Part 5, if you use the annualized income method.

If you claim the line 5 zero-tax exception, you also need information showing your 2024 federal tax liability, full-year Rhode Island residency and whether your 2024 federal return covered a full 12 months.

How to file

1. Complete Part 1 to determine your required annual payment and whether you can stop.
2. Use Part 2 only if you qualify for the shortcut method. Otherwise, complete Parts 3 and 4. Complete Part 5 if using annualized income installments.
3. Enter the underestimating interest from line 12 or line 22 on RI-1040, line 15b; RI-1040NR, line 18b; or RI-1041, line 16b.
4. Attach RI-2210 to your Rhode Island return when required. Include the line 22 charge with your tax balance payment.

If your Rhode Island return has already been filed, the line 22 instructions say to attach your check to this form and mail it to:

RI Division of Taxation

One Capitol Hill

Providence, RI 02908-5806

The supplied text does not provide e-file instructions.

Common mistakes

• Skipping the special-status box. Check the appropriate box if you are a farmer or fisherman or use the annualized income method.
• Completing installment columns out of order. In Part 3, complete lines 15 through 17 for one column before moving to the next. In Part 5, complete lines 23 through 33 for one column at a time.
• Annualizing only one installment. If you use line 14 for any installment, you must complete and use it for all installments.
• Omitting a required attachment when no charge is due. You must attach the form when Part 1, line 6 is zero. If you use annualized installments and line 17 is zero or less for every period, enter zero on line 22 and file the form with your return.

Questions people ask

Can I use the shortcut method?

Yes, if you made no estimated payments, or all four estimated payments were equal and paid by the appropriate due dates. You must also not have completed Part 5. Otherwise, use Parts 3 and 4.

What if my income varied during the year?

You may complete the Annualized Income Installment Worksheet in Part 5. If you use its results on line 14 for any installment, you must use that method for all installments.

How is withholding allocated among installments?

Rhode Island withholding is treated as paid evenly throughout the year unless you can show otherwise. Divide total withholding by four and enter one-fourth for each installment period.

Is there an exception for farmers and fishermen?

You may be exempt from the 2025 underpayment charge if at least two-thirds of your annual gross income came from farming or fishing and you filed RI-1040 or RI-1040NR and paid the tax due on or before March 1, 2026. If both tests are met, enter zero on RI-2210, line 22, and on the applicable interest line of your return.

Are estates required to make estimated payments immediately after a death?

Estates are not required to file a declaration of estimated tax for the first two years after a decedent's death. If the estate qualifies for this payment exemption and is not subject to underestimating interest, enter zero on RI-2210, line 22, and RI-1041, line 16b.

Official sources

• https://tax.ri.gov/forms