Payment
Number
Check
Number
Date
Amount
2020 Overpayment
credit applied
1.
A
B
C
D
RECORD OF ESTIMATED PAYMENTS
2.
3.
4.
Total
Total amount paid and credited
(add column B and Column C)
WHO MUST MAKE ESTIMATED PAYMENTS
Every resident and nonresident individual shall
make estimated Rhode Island personal income tax
payments if his or her estimated Rhode Island per-
sonal income tax can be reasonably expected to be
$250 or more in excess of any credits allowable
against his or her tax, whether or not he or she is
required to file a federal estimated tax for such year.
JOINT RETURNS
Married individuals may make joint payments as if
they were one taxpayer, in which case the liability
with respect to the estimated tax shall be joint and
several. No joint payments may be made if the mar-
ried individuals are separated under a decree of
divorce or of separate maintenance. If joint pay-
ments are made, but the married individuals deter-
mine their Rhode Island income taxes separately,
the estimated tax, for such period, may be treated as
the estimated tax of either individual, or may be
divided between them, as they may elect.
CHANGES IN INCOME
Even though on April 15, 2021 you do not expect
your tax to be large enough to require making esti-
mated payments, a change in income may require
you to make estimated payments later.
HOW TO ESTIMATE YOUR TAX FOR 2021
Your 2021 estimated income tax may be based upon
your 2020 income tax liability. If you wish to compute
your 2021 estimated income tax, use the enclosed
estimated tax worksheet.
CREDIT FOR INCOME TAX OVERPAYMENT
Your credit for income tax overpayment from your 2020
Rhode Island income tax return may be deducted from
the first installment of your 2021 estimated tax, and any
excess credit from succeeding installments.
WHEN AND WHERE TO MAKE ESTIMATES
1st Estimate Due......................April 15, 2021
2nd Estimate Due.....................June 15, 2021
3rd Estimate Due.....................September 15, 2021
4th Estimate Due.....................January 15, 2022
Note: You do not have to make your January 15,
2022 payment if you file your 2021 return by February
15, 2022, and pay the entire balance due with your
return.
Mail to: RI Division of Taxation
One Capitol Hill
Providence, RI 02908
ALLOWABLE CREDITS
Only the following credits are allowed against Rhode
Island personal income tax:
1) RI Earned Income Credit - RIGL §44-30-2.6(c)(2)(N)
2) Property Tax Relief Credit - RIGL §44-33
3) RI Residential Lead Abatement Credit - RIGL §44-30.3
4) Credit for Taxes Paid to Other States - RIGL §44-30-18
5) Historic Structures Tax Credit - RIGL §44-33.2
6) Historic Preservation Tax Credits 2013 - RIGL §44-33.6
7) Motion Picture Production Tax Credit - RIGL §44-31.2
8) Musical and Theatrical Production Tax Credits -
RIGL §44-31.3
9) Child and Dependent Care Credit
10) Credits for Contributions to Scholarship
Organizations - RIGL §44-62
11) RI New Qualified Jobs Incentive - RIGL §44-48.3
12) Rebuild Rhode Island Tax Credit - RIGL §42-64.20
13) Stay Invested in RI Wavemaker Credit - RIGL §42-64.26
14) Historic Homeowner Assistance Act - RIGL §44-33.1
CHARGE FOR UNDERPAYMENT OF INSTALL-
MENTS OF ESTIMATED TAX
An interest charge is imposed for underpayment of
an installment of estimated tax. The Rhode Island
income tax law follows similar provisions of the
Internal Revenue Code with respect to exceptions.
Such charge on any unpaid installment shall be com-
puted on the amount by which the actual pay-
ments and credits applied to the tax are less than
80% of such installment at the time it is due. If it
appears there was an underpayment of any
installment of estimated tax, you may attach Form
RI-2210 (if any of the exceptions apply) to your
Rhode Island income tax return explaining why an
additional charge should not be made.
PENALTIES
The law imposes penalties and interest charges for
failing to pay estimated tax due or for making false or
fraudulent statements.
OTHER QUESTIONS
Further assistance may be obtained by calling the
Personal Income Tax Section at (401) 574-8829 and
selecting option #3, or by visiting the Rhode Island
Division of Taxation’s website at www.tax.ri.gov.
2021
RI-1040ES Rhode Island Resident and Nonresident Estimated Payment Coupons
FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
DUE DATE
JANUARY 15, 2022
ITE
1. ENTER
AMOUNT
DUE AND
PAID
$
0 0
YOUR SOCIAL SECURITY NUMBER
SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT
DETACH HERE AND MAIL WITH YOUR PAYMENT
2021 Tax Rate Schedule - FOR ALL FILING STATUS TYPES
Taxable Income (line 4)
Over
0
66,200
But not over
Pay
---
of the
amount over
2,482.50
3.75%
4.75%
on excess
0
%
66,200
150,550
66,200
$$
$
$
+
+
150,550 6,489.13 5.99%
..........
150,550
+
2021
Return this coupon with check or money order
payable to: Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Please do not send cash with this coupon.
STATE OF RHODE ISLAND ESTIMATED PAYMENT COUPON
DIVISION OF TAXATION - ONE CAPITOL HILL - PROVIDENCE, RI 02908
RI-1040ES
NAME
ADDRESS
CITY, STATE & ZIP CODE
