RI-2210C: Underpayment of Estimated Tax by Composite Filers (2025)

Who files this form

Composite filers use Form RI-2210C to check whether their 2025 Rhode Island income tax was sufficiently prepaid through withholding or estimated tax payments and to figure any underestimating interest.

Start with Part 1:

• If your 2025 tax on RI-1040C, line 11, minus withholding on lines 13 and 14 is $250 or less, you owe no charge and do not need to complete the rest of RI-2210C.
• If Part 1, line 6, is zero, you owe no charge and may stop, but you must attach RI-2210C to your Rhode Island return.
• In Part 3, if line 16 equals or exceeds line 15 for every installment period, do not complete or file this form unless you report annualized income installments on line 14.

When it's due

For tax year 2025 calendar-year filers, the printed estimated payment due dates are:

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

For tax year 2025, a tax balance paid in full with a return filed on or before January 31, 2026 may be entered in column D only if you either were not required to make an estimated payment before January 15, 2026, or included the January 15 installment with that balance payment.

The 2025 form uses April 15, 2026 as the cutoff date for its shortcut-method payment adjustment and the final interest calculation period. Fiscal-year filers must use the substitute timing rules printed in the form's instructions.

What you'll need

Have these returns and records available:

• 2025 Form RI-1040C: tax from line 11, estimated payments from line 12, and withholding from lines 13 and 14.
• 2024 Form RI-1040C: tax from line 11. You also need to know whether you had any federal tax liability for 2024.
• Payment records: amounts and dates of 2025 estimated payments and tax balance payments, plus any 2024 overpayment you elected to apply to 2025.
• Identification: the name shown on RI-1040C and federal employer identification number.

If you use the annualized income method, you need actual taxable income for the periods January 1 through March 31, May 31, August 31, and December 31, 2025.

How to file

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

If you have already filed your Rhode Island return, send this form and any payment due to:

RI Division of Taxation

One Capitol Hill

Providence, RI 02908-5806

Common mistakes

• Using the shortcut method when you do not qualify. You must have made no estimated payments, or all four payments must have been equal and timely. You also must not have completed Part 5.
• Completing installment columns out of order. Complete Part 3, lines 15–17, for one column before moving to the next. In Part 5, complete lines 23–33 for one column before moving to the next.
• Annualizing only some installments. If you use Part 3, line 14, for any installment, you must complete and use it for all installments.
• Forgetting a required attachment when no charge is due. If Part 1, line 6, is zero, you must still attach the form. 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

How is the required annual payment calculated?

Part 1, line 6, uses the smaller of 80% of your 2025 Rhode Island income tax or your 2024 Rhode Island income tax. If you had no federal tax liability for 2024, enter zero on line 5.

Can I account for income that varies during the year?

Yes. You may use Part 5, the Annualized Income Installment Worksheet. If you use its results on Part 3, line 14, for one installment, you must use them for all installments. Check the box showing that you are using the annualization of income method.

How is withholding allocated among installments?

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

What interest rate does Part 4 use?

The printed rate is 12% per year. Part 4 calculates the charge using the underpayment amount and the number of days in the applicable period.

Official sources

• https://tax.ri.gov/forms