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.
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.R.I. Gen. Laws §§ 44-30-51, 44-23-1, 44-22-1.1Verified Jul 13, 2026 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 $$1,838,056 must also file a Rhode Island estate tax return.
The final federal and Rhode Island income tax returns are due april 15 following year of death.R.I. Gen. Laws §§ 44-30-51, 44-23-1, 44-22-1.1Verified Jul 13, 2026 The fiduciary return is due april 15 (calendar year); automatic 5.5-month extension via ri-8736.
Yes. Rhode Island Division of Taxation issues estate tax clearance documents after the RI-706 is processed and any tax is paid. Form T-77 (filed in triplicate with the RI-706 when the decedent held an interest in Rhode Island real estate) discharges the statutory lien on that real estate; Form T-79 (filed in duplicate) is the waiver permitting transfer of Rhode Island securities, including Rhode Island incorporated stock, state and municipal bonds, and mutual funds organized as business trusts doing business in Rhode Island. A non-taxable estate may also file to obtain a Notice of No Tax Due for probate court purposes. R.I. Gen. Laws §§ 44-23-13, 44-23-14, 44-23-34.R.I. Gen. Laws §§ 44-30-51, 44-23-1, 44-22-1.1Verified Jul 13, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. Rhode Island imposes a state estate tax on estates exceeding $$1,838,056.R.I. Gen. Laws § 44-22-1.1Verified Jul 13, 2026 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.
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