RI-4868C: Composite Income Tax Return Extension Payment (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Form RI-4868C is used to apply for an automatic six-month extension to file the 2024 Rhode Island Composite Income Tax Return, Form RI-1040C. It reports tentative Rhode Island income tax, total payments, the balance due, and the amount enclosed. The extension does not extend the
Who files this form
Use Form RI-4868C to request an automatic 6-month extension to file Form RI-1040C, Rhode Island Composite Tax Return.
You do not need to file the Rhode Island extension form if you are not required to make a payment with it. If you must submit a Rhode Island extension request, complete RI-4868C and pay the tax due by the applicable deadline.
When it's due
- 2024 tax year, calendar-year entities: File the extension and pay the Rhode Island tax due by March 17, 2025.
- 2024 tax year, fiscal-year entities: File the extension and pay the tax due by the 15th day of the third month following the close of the entity’s taxable year.
The extension gives you 6 more months to file the return. It does not extend the time to pay tax.
What you'll need
Have the following information ready to complete RI-4868C:
- Federal employer identification number, name and address.
- Fiscal-year beginning and ending dates, if applicable.
- Tentative Rhode Island income tax for 2024.
- Total payments, balance due and amount enclosed.
To file or pay through the tax portal, you need both a portal account and a PIN. Keep a copy of RI-4868C to attach to your Rhode Island return when you file it.
How to file
Complete RI-4868C with the full amount properly estimated as Rhode Island tax for 2024. Enter tentative tax on line A, total payments on line B, the balance due on line C (line A minus line B), and the amount enclosed on line D.
Electronic filing and payment: Larger Business Registrants must file returns and pay taxes electronically. This applies to a business that meets either condition:
- Combined annual liability for all taxes administered by the Division of Taxation is $5,000 or more.
- Annual gross income is over $100,000.
Use the Rhode Island tax portal. You need a portal account and a PIN. You do not need a portal account to request a PIN. More information is available on the Division’s online-services page.
Mailing a payment: Detach the top voucher portion and return it with your payment to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908-5807
Attach a copy of RI-4868C to your Rhode Island return when it is filed.
Common mistakes
- Treating the extension as extra time to pay. It extends only the filing deadline, not the payment deadline.
- Leaving out the full tax estimate. Clearly show the full amount properly estimated as Rhode Island tax for 2024.
- Waiting too long to set up portal access. Create your account and request your PIN in time to file or pay by the due date.
- Forgetting the extension copy. Attach a copy of RI-4868C to your Rhode Island return when you file it.
- Mailing a payment without the voucher. Detach and return the top portion with your payment.
Questions people ask
How much extra time does RI-4868C give me?
It provides an automatic 6-month extension to file Form RI-1040C, Rhode Island Composite Tax Return.
Does the extension give me more time to pay?
No. Filing or receiving an extension does not extend the time to pay tax due on the return.
Do I need to file RI-4868C if no extension payment is required?
No. The form says the Rhode Island extension form need not be filed if you are not required to make a payment with it.
How do I calculate the balance due?
Subtract line B, total payments, from line A, tentative Rhode Island income tax. Enter the result on line C.
Do I need a portal account before requesting a PIN?
No. You can request a PIN without a portal account, but you need both an account and a PIN to file or pay through the portal.