How Do I File Taxes for a Deceased Person in Rhode Island?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Rhode Island Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Rhode Island Division of Taxation issues estate tax clearance documents after the RI-706 is processed and any tax is paid. Form T-77 (filed in triplicate with the RI-706 when the decedent held an interest in Rhode Island real estate) discharges the statutory lien on that real estate; Form T-79 (filed in duplicate) is the waiver permitting transfer of Rhode Island securities, including Rhode Island incorporated stock, state and municipal bonds, and mutual funds organized as business trusts doing business in Rhode Island. A non-taxable estate may also file to obtain a Notice of No Tax Due for probate court purposes. R.I. Gen. Laws §§ 44-23-13, 44-23-14, 44-23-34.

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Rhode Island

File final income tax return

A final state return is required for income earned through the date of death.

Form: RI-1040 (Rhode Island Resident Individual Income Tax Return)

Deadline: April 15 following year of death

File RI-1040 for income earned January 1 through date of death. Rates: 3.75%–5.99% (top bracket begins at $186,450 on the uniform rate schedule, TY2026 per ADV 2025-22; R.I. Gen. Laws § 44-30-2.6). The spouse or personal representative files and signs the return, and checks the "deceased" box after the decedent's name. A surviving spouse filing a joint return needs no additional form to receive the refund; any other filer claiming a refund due the decedent files Form RI-1310. Extension via RI-4868 (automatic 6-month extension). R.I. Gen. Laws § 44-30-51.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if the resident estate or trust is required to file a federal income tax return (federal floor for an estate: gross income of $600 or more, 26 U.S.C. § 6012(a)(3)) or had any Rhode Island taxable income; a nonresident estate or trust files if it had income or gain derived from Rhode Island sources — R.I. Gen. Laws § 44-30-51(a)(2), (a)(4)).

File estate tax returnNot required

The estate value ($0) is below Rhode Island's exemption of $1,838,056.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Rhode Island income tax return (RI-1040 (Rhode Island Resident Individual Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Rhode Island fiduciary return (RI-1041 (Rhode Island Fiduciary Income Tax Return)) may also be required. Estates exceeding $$1,838,056 must also file a Rhode Island estate tax return.

The final federal and Rhode Island income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); automatic 5.5-month extension via ri-8736.

Yes. Rhode Island Division of Taxation issues estate tax clearance documents after the RI-706 is processed and any tax is paid. Form T-77 (filed in triplicate with the RI-706 when the decedent held an interest in Rhode Island real estate) discharges the statutory lien on that real estate; Form T-79 (filed in duplicate) is the waiver permitting transfer of Rhode Island securities, including Rhode Island incorporated stock, state and municipal bonds, and mutual funds organized as business trusts doing business in Rhode Island. A non-taxable estate may also file to obtain a Notice of No Tax Due for probate court purposes. R.I. Gen. Laws §§ 44-23-13, 44-23-14, 44-23-34. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Rhode Island imposes a state estate tax on estates exceeding $$1,838,056. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Rhode Island death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Rhode Island estate tax return (for estates over $$1,838,056).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Rhode Island estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Rhode Island

After a death in Rhode Island, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Rhode Island above the $1,838,056 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Rhode Island estate settlement plan tracks all deadlines in order.