RI-2210A: Underpayment of Estimated Tax by Individuals – Shortcut Method (2024)

Who files this form

Individuals use Form RI-2210A to check whether enough Rhode Island income tax was prepaid through withholding or estimated payments and to figure any underestimating interest.

You can use the shortcut method only if both conditions apply:

• You made no estimated payments, or all four estimated payments were equal and paid by the appropriate due dates.
• You are not completing the Annualized Income Installment Worksheet in Part 5 of Form RI-2210.

If you do not meet these conditions, you must use Form RI-2210 instead. Qualified farmers and fishermen must also use Form RI-2210, not RI-2210A.

When it's due

For tax year 2024, the form uses April 15, 2025 to calculate the adjustment on line 11:

• If the amount on line 9 was paid on or after April 15, 2025, enter $0 on line 11.
• If it was paid before April 15, 2025, multiply line 9 by the number of days paid before that date, then by 0.000191.

The text does not state a separate filing deadline for Form RI-2210A.

What you'll need

Have these returns and payment details available:

• Your 2024 RI-1040 or RI-1040NR, for Rhode Island income tax, withholding, and estimated tax amounts.
• Your 2023 RI-1040 or RI-1040NR, for the prior-year Rhode Island income tax amount.
• The amounts and payment dates of your estimated payments, to check whether you qualify for the shortcut method.
• The date you paid the tax balance, if paid before April 15, 2025, for the line 11 calculation.
• Your name and Social Security number as shown on RI-1040 or RI-1040NR.

If using the special zero entry on line 5, you also need to establish your 2023 federal tax liability, full-year Rhode Island residency, and whether your 2023 federal tax covered a full 12 months.

How to file

Complete Part 1 to determine whether you need to continue. If required, complete Part 2 to calculate underestimating interest.

Enter the result from line 12 on RI-1040, line 15b, or RI-1040NR, line 18b. Check the box on that return line and attach Form RI-2210A to your Rhode Island return.

If Part 1, line 6 is zero, you can stop completing the form, but you must still attach it to your Rhode Island return.

The supplied text does not provide a mailing address or e-file instructions.

Common mistakes

• Using the shortcut method when you do not qualify. Use RI-2210 instead if you do not meet the payment and annualization conditions.
• Using RI-2210A as a qualified farmer or fisherman. Use RI-2210, check its “TAXPAYER IS A FARMER OR FISHERMAN” box, and follow its page 3 instructions.
• Continuing when line 4 is $250 or less. The instructions say you owe no underestimating interest and do not need to complete the rest of the form.
• Forgetting the attachment when line 6 is zero. You do not need to finish the form, but you must attach it to your Rhode Island return.
• Forgetting the return checkbox. When reporting line 12 on your return, check the box on RI-1040, line 15b, or RI-1040NR, line 18b, and attach this form.

Questions people ask

Can I use this form if I made no estimated payments?

Yes, provided you are not completing the annualized income worksheet on RI-2210 and are not a qualified farmer or fisherman.

What if line 4 is $250 or less?

You do not owe underestimating interest and do not need to complete the rest of the form.

When can I enter zero for my 2023 tax on line 5?

Enter zero if you had no federal tax liability for 2023, were a Rhode Island resident throughout 2023, and your 2023 federal tax was for a full 12 months, or would have been if you had been required to file.

How is the required annual payment determined?

Line 6 is the smaller of line 2, which is 80% of the 2024 Rhode Island tax amount on line 1, or the 2023 tax amount on line 5, including zero.

Where can I get Form RI-2210 if I cannot use the shortcut method?

The form lists www.tax.ri.gov and the forms department at (401) 574-8970.

Official sources

• https://tax.ri.gov/forms