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Rhode Island Tax Extensions Filing Requirements
Businesses in Rhode Island generally receive a 6-month automatic extension if they have filed IRS Form 7004 for the current tax year and it has been accepted. If the business did not file a federal extension or if the federal extension was rejected, the business must file a separate state extension using Form BUS-EXT or Form RI-8736 to request a Rhode Island tax extension. The extension applies only to the tax return, not to the tax due.
| Business Classification | Tax Form | Due Date | Extension Form | Extension Period |
|---|---|---|---|---|
|
Corporation (including LLCs taxed as corporations) |
Form RI-1120C |
15th day of the 4th month after the tax year ends (April 15 for calendar-year filers) |
Form BUS-EXT or Form 7004 |
6-month automatic extension |
|
S Corporation (including LLCs taxed as subchapter S corporation) |
Form RI-1120S |
15th day of the 3rd month after the tax year ends (March 15 for calendar-year filers) |
Form BUS-EXT or Form 7004 |
6-month automatic extension |
|
Partnership (including LLCs taxed as partnership) |
Form RI-1065 |
15th day of the 3rd month after the tax year ends (March 15 for calendar-year filers) |
Form BUS-EXT or Form 7004 |
6-month automatic extension |
| Fiduciary | Form RI-1041 |
15th day of the 4th month after the tax year ends (April 15 for calendar-year filers) |
Form RI-8736 or Form 7004 |
5 1/2 months automatic extension |
Information Required to File Rhode Island Extension Form BUS-EXT & RI-8736
Review the key business and tax details required to accurately complete and submit your Rhode Island extension on time.
Basic Business Information
Provide the legal details of the business requesting the extension. This includes:
- Legal business name
- Federal Employer Identification Number (FEIN)
- Mailing address
- Taxable year ending date
Business Tax Return Type
Select the Rhode Island business tax return corresponding to your federal tax classification.
Tax Due Information
- Tentative Rhode Island corporate income or franchise tax amount
- Any tax payments already made (if applicable)
Authorization & Submission
- Authorized signer’s details
- Payment information for any balance due
Basic Business Information
Provide the legal details of the business requesting the extension. This includes:
- Entity or trust name
- FEIN or SSN (as applicable)
- Mailing address
- Tax year ending date
Business Tax Return Type
Select the applicable Rhode Island fiduciary income tax return
Tax Due Information
- Tentative Rhode Island income tax amount
- Any tax payments already made (if applicable)
Authorization & Submission
- Fiduciary or authorized representative details
- Payment information for any balance due
How to File Rhode Island Tax Extension Form BUS-EXT & RI-8736
Discover how to quickly file Rhode Island extension forms BUS-EXT and RI-8736 to get extra time to submit your business tax return.
E-filing
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1
Access the Portal
Go to the RI Division of Taxation Business Tax Portal.
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2
Log In
Sign in to your account. If you don’t have one, you may need to register first.
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3
Select Form
Choose the option to file an extension (Form BUS-EXT or Form RI-8736 ) for your specific business entity (e.g., Corporation, S Corporation, Partnership, or Fiduciary).
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4
Enter Details
Follow the instructions to enter your business information, tax year, and extension details.
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5
Make Payment
If a payment is due, use the secure portal to pay directly from a checking or savings account.
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6
Submit
Review all information and submit the form to receive a confirmation.
Paper Filing
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1
Download the Form
Get the Rhode Island Form BUS-EXT or Form RI-8736 from the Rhode Island Division of Taxation website.
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2
Complete the Form
Fill out the necessary business information, including entity name, address, FEIN, and the estimated tax payment details (if any).
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3
Calculate Payment
Determine if a balance is due and calculate the required payment. Note that the extension is for filing, not for paying taxes owed.
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4
Mail the Form
Send the completed form and payment to:
Form BUS-EXT Mailing address:
Rhode Island Division of Taxation,
One Capitol Hill,
Providence, RI 02908-5806.Form RI-8736 Mailing Address:
Rhode Island Division of Taxation,
One Capitol Hill,
Providence, RI 02908-5807.
Frequently Asked Questions
When is the deadline to file Rhode Island business tax returns RI-1120C, RI-1120S, and RI-1065 with the State of Rhode Island?
Rhode Island business tax return deadlines depend on the entity type and tax year:
- Rhode Island Corporation Business Tax Return (Form RI-1120C): Due on the 15th day of the 4th month after the end of the tax year. For calendar-year corporations, the due date is April 15.
- Rhode Island S Corporation Tax Return (Form RI-1120S): Due on the 15th day of the 3rd month after the end of the tax year. For calendar-year S Corporations, the due date is March 15.
- Rhode Island Partnership Return of Income (Form RI-1065): Due on the 15th day of the 3rd month after the end of the tax year. For calendar-year partnerships, the due date is March 15.
- Rhode Island Fiduciary Income Tax Return (Form RI-1041): Due on the 15th day of the 4th month after the end of the tax year. For calendar-year Fiduciary, the due date is April 15.
If the due date falls on a weekend or legal holiday, the deadline is moved to the next business day. Businesses may face penalties and interest if returns are not filed on time.
What are the penalties for filing the Rhode Island business return RI-1120C, RI-1120S, RI-1065, and RI-1041?
Form BUS-EXT and Form RI-8736 must be filed on or before the original due date of your Florida business tax return. Filing late or failing to pay the required tax can result in penalties and interest.
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Late Filing Penalty:
5% of the unpaid tax for the first month, plus 5% for each additional month (or part of a month), up to a maximum of 25%.
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Late Payment Penalty:
0.5% of the unpaid tax for the first month, plus 0.5% for each additional month (or part of a month), up to a maximum of 25%.
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Interest on Unpaid Tax:
Charged at 12% per year (1% per month) from the original due date until the tax is paid in full.
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Estimated Tax Underpayment:
Underpaid estimated tax is subject to interest at 12% per year for the period the amount was underpaid.
How to extend the deadline for the Rhode Island Business Tax returns RI-1120C, RI-1120S, RI-1065, and RI-1041?
Businesses can use the Rhode Island extension forms Form BUS-EXT and Form RI-8736 to request additional time to file their return.
Rhode Island Form BUS-EXT:
- Corporations (RI-1120C) may receive an extension of up to 6 months from the original due date. Corporations with a June 30 tax year end receive a 7-month extension, giving them additional time to prepare accurate tax information.
- S Corporations (RI-1120S) and Partnerships (RI-1065) may receive an extension of up to 6 months from the original due date.
Rhode Island Form RI-8736:
- Fiduciary returns filed using Rhode Island Form RI-8736 receive an automatic 5½-month extension to file Form RI-1041.
Do Form BUS-EXT and Form RI-8736 extend the time to pay Rhode Island business taxes?
No. Form BUS-EXT and Form RI-8736 only extend the time to file your Rhode Island business tax return — not the time to pay any taxes owed.
If your business expects to owe Rhode Island corporate income tax, payment must be made by the original return due date to avoid penalties and interest.
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