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

Rhode Island requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Three returns are due.

IRS Form 1040, RI-1040 (Rhode Island Resident Individual Income Tax Return) and RI-706 (Rhode Island Estate Tax Return).

Federal

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
Due: 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.

IRS Form 1040 File online

Rhode Island

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)
Due: 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).

RI-1040 (Rhode Island Resident Individual Income Tax Return)File online

Estate tax return

Rhode Island requires an estate tax return from every estate, regardless of size. The estate value ($0) is below the $1,838,056 threshold, so the return is filed but no state estate tax is typically due.

Form: RI-706 (Rhode Island Estate Tax Return)
Due: 9 months after date of death (R.I. Gen. Laws § 44-23-1)
Extension: RI-4768 (Rhode Island Estate Tax Extension)

The personal representative of every decedent with property or other assets in Rhode Island files Form RI-706; the exclusion amount determines whether tax is due, not whether a return is required (non-taxable estates also file to obtain a Notice of No Tax Due, a lien discharge, or a securities waiver).

RI-706 (Rhode Island Estate Tax Return)

Tax clearance

Rhode Island requires tax clearance before distribution

Rhode Island Division of Taxation issues estate tax clearance documents after the RI-706 is processed and any tax is paid.

Rhode Island tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Rhode Island estate income tax return: 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)).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Rhode Island requires a final state income tax return (RI-1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Rhode Island fiduciary return (RI-1041) may also be required. Rhode Island also requires a state estate tax return from every estate, regardless of size; the $1,838,056 threshold decides whether tax is due, not whether a return is filed.

The final federal income tax return is due April 15 following year of death. The final Rhode Island return is due April 15 following year of death. The Rhode Island fiduciary return is due April 15 (calendar year); automatic 5.5-month extension via RI-8736. The Rhode Island estate tax return (RI-706) is due 9 months after date of death (R.I. Gen. Laws § 44-23-1).

Yes. Rhode Island Division of Taxation issues estate tax clearance documents after the RI-706 is processed and any tax is paid. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Rhode Island imposes a state estate tax on an estate above $1,838,056. It is separate from the federal estate tax. A state estate tax return is filed for every estate, regardless of size; below the threshold no tax is due, but the return is still required.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000. Rhode Island, however, requires its state estate tax return from every estate regardless of size: below $1,838,056 no state tax is due, but the return is still filed.

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.

Rhode Island imposes a state estate tax on taxable estates exceeding $1,838,056, and requires an estate tax return from every estate regardless of size — smaller estates file the return even though no tax is due. The Rhode Island death tax calculator estimates the liability.

Filing deadlines depend on the type of return. The final Rhode Island income tax return is due April 15 following year of death. The state estate tax return (RI-706) is due 9 months after date of death (R.I. Gen. Laws § 44-23-1). The Rhode Island estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
R.I. Gen. Laws § 44-22-1.1
R.I. Gen. Laws § 44-30-2.6
R.I. Gen. Laws §§ 44-30-51, 44-23-1, 44-22-1.1

Data sourced from Rhode Island statutes and official state code. How we research.

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