RI-2210A: Underpayment of Estimated Tax by Individuals – Shortcut Method (2025)

Rhode Island · RI Division of Taxation · Used for tax years 2025

Form RI-2210A uses a shortcut method to determine whether an individual's 2025 Rhode Island income tax was sufficiently prepaid through withholding or estimated payments. It calculates the required annual payment, any underpayment, and any underestimating interest.

Who files this form

Individuals, except qualified farmers and fishermen, use Form RI-2210A to check whether their Rhode Island income tax was sufficiently prepaid through withholding or estimated tax payments.

You can use the shortcut method only if:

  • 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, check its farmer or fisherman box, and follow the instructions on page 3.

Complete Part 1 to determine whether you owe underestimating interest. If line 4 is $250 or less, you do not owe this interest and can stop completing the form.

When it's due

For tax year 2025, April 15, 2026 is the date used in the line 11 interest calculation:

  • If the amount on line 9 was paid on or after April 15, 2026, enter $0 on line 11.
  • If it was paid before April 15, 2026, calculate the reduction using the number of days paid before that date.

The supplied text does not state a filing deadline or list the estimated-payment due dates.

What you'll need

Have these returns and payment details available:

  • Your 2025 RI-1040 or RI-1040NR, for the tax, withholding, estimated-payment, and other line amounts requested on RI-2210A.
  • Your 2024 RI-1040 or RI-1040NR, for the prior-year Rhode Island income tax amount on line 5.
  • Your estimated-payment amounts and dates, to check whether you qualify for the shortcut method.
  • The date you paid the tax balance due, if paid before April 15, 2026, for the line 11 calculation.
  • Your name and Social Security number, as requested on the form.

If you use the special zero entry on line 5, you also need to determine whether you had no federal tax liability for 2024, were a Rhode Island resident throughout 2024, and had a 2024 federal tax year covering a full 12 months.

How to file

  1. Complete Part 1 to determine your required annual payment and whether you can stop without calculating interest.
  2. If needed, complete Part 2 using the shortcut method.
  3. Enter the interest from line 12 on RI-1040, page 2, line 15b, or RI-1040NR, page 2, line 18b.
  4. 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 give a mailing address or e-filing instructions.

Common mistakes

  • Using the shortcut method when you do not qualify. Use RI-2210 instead if you fail either shortcut-method condition. Qualified farmers and fishermen must also use RI-2210.
  • Choosing the larger amount on line 6. Enter the smaller of line 2 or line 5, including zero.
  • Continuing after a stop instruction. If line 4 is $250 or less, or line 6 is zero, you do not owe underestimating interest and need not complete the rest of the form.
  • Forgetting the attachment when line 6 is zero. The form must still be attached to your Rhode Island return.
  • Omitting the return checkbox or attachment after calculating interest. Transfer line 12 to the specified return line, check its box, and attach RI-2210A.

Questions people ask

Can I use RI-2210A if I made no estimated payments?

Yes, provided you are not completing the annualized income worksheet on RI-2210. Qualified farmers and fishermen must use RI-2210 instead.

What if line 4 is $250 or less?

You do not owe underestimating interest and do not need to complete the rest of RI-2210A.

When can I enter zero on line 5?

Enter zero if you had no federal tax liability for 2024, were a Rhode Island resident throughout 2024, and your 2024 federal tax year was, or would have been if you had been required to file, a full 12 months.

How is the shortcut interest calculated?

Multiply the underpayment on line 9 by 7.9808% for line 10. If you paid before April 15, 2026, line 11 equals the line 9 amount multiplied by the number of days paid before that date and by 0.000329. Otherwise, enter zero on line 11. Subtract line 11 from line 10 to get line 12.

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

The form is available at www.tax.ri.gov or by calling the forms department at (401) 574-8970.

Official sources

All versions of RI-2210A