RI-4868C: Composite Income Tax Return Extension Payment (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-4868C is used to request an automatic six-month extension to file the 2025 Rhode Island Composite Income Tax Return, Form RI-1040C. It records tentative Rhode Island income tax, total payments, the balance due, and the payment enclosed. The extension does not extend the t
Who files this form
Use Form RI-4868C to request an automatic 6-month extension to file your 2025 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.
When it's due
- 2025 calendar-year entities: File the extension and pay the Rhode Island tax due by March 16, 2026.
- 2025 fiscal-year filers: 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, but it does not extend the time to pay tax due.
What you'll need
Have the following information ready to complete Form RI-4868C:
- Federal employer identification number, name, and mailing address.
- Fiscal-year beginning and ending dates, if applicable.
- The full amount of properly estimated Rhode Island income tax for 2025.
- Total payments, the balance due, and the amount enclosed.
To file or pay through the tax portal, you need a portal account and a PIN. Keep a copy of Form RI-4868C to attach to your Rhode Island return when you file it.
How to file
Complete Form RI-4868C with your identifying information and tentative tax computation. Enter estimated 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: Use the Rhode Island tax portal. You need a portal account and a PIN. You can request a PIN without a portal account.
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 for the entity.
- Annual gross income is over $100,000 for the entity.
Mailing a payment: Detach the top voucher at the perforation and return it with your payment to:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5807
Attach a copy of Form 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 time, not the payment deadline.
- 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.
- Leaving out the full estimated tax. Clearly show the full amount properly estimated as Rhode Island tax for 2025.
- Forgetting the extension copy. Attach a copy of Form RI-4868C to your Rhode Island return when you file it.
- Mailing payment without the detached voucher. Detach and return the top portion with your payment.
Questions people ask
How much extra time does Form 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 payment is required with it?
No. The form says the Rhode Island extension form need not be filed if you are not required to make a payment with it.
What do I need to use the tax portal?
You need both a portal account and a PIN to file or pay through the portal. You do not need a portal account to request a PIN.
What should I do with my copy of the extension form?
Attach a copy of Form RI-4868C to your Rhode Island return when you file it.