Rhode Island Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Rhode Island business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Rhode Island Business Tax Extension – LLC / Partnership
RI Form BUS-EXT | Rhode Island Business Extension • LLC / PartnershipRhode Island LLC & Partnership Tax Extension
Rhode Island LLCs and partnerships with Rhode Island source income file Form RI-1065 (Rhode Island Partnership Income Tax Return) with the Rhode Island Division of Taxation. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Rhode Island automatically grants an extension when a valid federal Form 7004 is obtained–no separate Rhode Island extension form is required–provided all Rhode Island income tax owed is paid by March 16, 2026. Rhode Island assesses a minimum tax on LLC and partnership returns regardless of whether the entity had Rhode Island income.
Extending a Rhode Island LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to trigger Rhode Island's automatic six-month extension for Form RI-1065 to September 15, 2026. Pay all Rhode Island income tax, including the minimum tax, by March 16, 2026 through the Rhode Island Business Tax portal or by mailing a payment to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908. Rhode Island LLCs with nonresident members should verify whether composite tax payments are required and include those amounts with the March 16, 2026 payment.
RI LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Rhode Island Form RI-1065 return to September 15, 2026–no separate state extension form is needed.
- Pay the Rhode Island minimum tax and any income tax owed by March 16, 2026 through the RI Business Tax portal or by mail.
- Confirm whether composite nonresident member tax obligations apply and include those payments by March 16, 2026.
- File the completed Form RI-1065 with the Rhode Island Division of Taxation by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Rhode Island return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Rhode Island return by September 15, 2026
How to Pay
Rhode Island requires online payment for tax amounts of $750 or more. Submit electronically via the Rhode Island Online Tax Extension Payment portal. For amounts under $750, complete RI Form BUS-EXT | Rhode Island Business Extension and mail with your payment.
Rhode Island Online Payment Portal
Submit electronically through the Rhode Island Online Tax Extension Payment system. Required for all payments $750 and above.
RI Form BUS-EXT | Rhode Island Business Extension by Check
Download RI Form BUS-EXT | Rhode Island Business Extension and mail with your check or money order. Include your EIN and tax year on the check.
One Capitol Hill
Providence, RI 02908
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
LLC / Partnership Quick Reference
| State Abbreviation | RI |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | RI Form BUS-EXT | Rhode Island Business Extension |
| Online Payment | Rhode Island Online Tax Extension Payment |
| State Agency | Rhode Island Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Rhode Island Business Tax Extension – S Corporation
RI Form BUS-EXT | Rhode Island Business Extension • S CorporationRhode Island S Corporation Tax Extension
Rhode Island S corporations file Form RI-1120S (Rhode Island Business Corporation Tax Return) with the Rhode Island Division of Taxation. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Rhode Island automatically follows the federal Form 7004 extension for S corporation returns–no separate Rhode Island extension form is required–provided all Rhode Island tax is paid by March 16, 2026. Rhode Island imposes a minimum tax on S corporations based on gross receipts, regardless of whether the corporation had Rhode Island net income.
Extending a Rhode Island S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the Rhode Island Form RI-1120S return to September 15, 2026. Pay the Rhode Island minimum tax and any additional S corporation tax by March 16, 2026 through the Rhode Island Business Tax portal or by mailing a payment to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908. Rhode Island S corporations with nonresident shareholders should confirm composite tax obligations and include those payments by March 16, 2026.
RI S Corporation Extension Checklist
- File IRS Form 7004 before March 16, 2026 to extend the Rhode Island Form RI-1120S return to September 15, 2026–no separate RI form is needed.
- Pay the Rhode Island minimum tax and any S corporation income tax by March 16, 2026 through the RI Business Tax portal or by mail.
- Address composite or withholding obligations for nonresident shareholders by March 16, 2026.
- File the completed Form RI-1120S with the Rhode Island Division of Taxation by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Rhode Island return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Rhode Island return by September 15, 2026
How to Pay
Rhode Island requires online payment for tax amounts of $750 or more. Submit electronically via the Rhode Island Online Tax Extension Payment portal. For amounts under $750, complete RI Form BUS-EXT | Rhode Island Business Extension and mail with your payment.
Rhode Island Online Payment Portal
Submit electronically through the Rhode Island Online Tax Extension Payment system. Required for all payments $750 and above.
RI Form BUS-EXT | Rhode Island Business Extension by Check
Download RI Form BUS-EXT | Rhode Island Business Extension and mail with your check or money order. Include your EIN and tax year on the check.
One Capitol Hill
Providence, RI 02908
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
S Corporation Quick Reference
| State Abbreviation | RI |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | RI Form BUS-EXT | Rhode Island Business Extension |
| Online Payment | Rhode Island Online Tax Extension Payment |
| State Agency | Rhode Island Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Rhode Island Business Tax Extension – C Corporation
RI Form BUS-EXT | Rhode Island Business Extension • C CorporationRhode Island C Corporation Tax Extension
Rhode Island C corporations file Form RI-1120C (Rhode Island Business Corporation Tax Return) with the Rhode Island Division of Taxation. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Rhode Island automatically honors the federal Form 7004 extension for C corporation returns–no separate Rhode Island extension form is required–provided all Rhode Island corporate tax is paid by April 15, 2026. Rhode Island's corporate income tax rate is 7% of Rhode Island net income, with a minimum tax based on gross receipts.
Requesting a Rhode Island C Corporation Extension
File IRS Form 7004 before April 15, 2026 to extend the Rhode Island Form RI-1120C return to October 15, 2026. Pay all Rhode Island corporate income tax, including the minimum tax, by April 15, 2026 through the Rhode Island Business Tax portal or by mailing a payment to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908. Rhode Island uses a single-sales-factor apportionment formula for C corporations with multi-state income–complete the Rhode Island apportionment analysis before April 15, 2026 to calculate the correct extension payment.
RI C Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the Rhode Island Form RI-1120C return to October 15, 2026–no separate RI form is needed.
- Pay Rhode Island corporate income tax and the minimum tax by April 15, 2026 through the RI Business Tax portal or by mail to avoid penalty.
- Apply Rhode Island's single-sales-factor apportionment formula to estimate corporate income tax before April 15, 2026.
- File the completed Form RI-1120C with the Rhode Island Division of Taxation by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Rhode Island return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Rhode Island return by October 15, 2026
How to Pay
Rhode Island requires online payment for tax amounts of $750 or more. Submit electronically via the Rhode Island Online Tax Extension Payment portal. For amounts under $750, complete RI Form BUS-EXT | Rhode Island Business Extension and mail with your payment.
Rhode Island Online Payment Portal
Submit electronically through the Rhode Island Online Tax Extension Payment system. Required for all payments $750 and above.
RI Form BUS-EXT | Rhode Island Business Extension by Check
Download RI Form BUS-EXT | Rhode Island Business Extension and mail with your check or money order. Include your EIN and tax year on the check.
One Capitol Hill
Providence, RI 02908
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
C Corporation Quick Reference
| State Abbreviation | RI |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | RI Form BUS-EXT | Rhode Island Business Extension |
| Online Payment | Rhode Island Online Tax Extension Payment |
| State Agency | Rhode Island Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Rhode Island Business Tax Extension – Fiduciary
RI Form BUS-EXT | Rhode Island Business Extension • FiduciaryRhode Island Fiduciary Tax Extension
Rhode Island trusts and estates with Rhode Island source income file Form RI-1041 (Rhode Island Fiduciary Income Tax Return) with the Rhode Island Division of Taxation. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Rhode Island automatically honors the federal Form 7004 extension for fiduciary returns–no separate Rhode Island extension form is required–provided all Rhode Island fiduciary income tax owed is paid by April 15, 2026. Rhode Island fiduciary income tax rates follow the individual income tax rate schedule, with a top rate of 5.99%.
Extending a Rhode Island Fiduciary Return
File IRS Form 7004 before April 15, 2026 to extend the Rhode Island Form RI-1041 return to October 15, 2026. Pay all Rhode Island fiduciary income tax by April 15, 2026 through the Rhode Island Business Tax portal or by mailing a payment to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908. Rhode Island taxes resident trusts–those with a Rhode Island trustee or Rhode Island-resident grantor or beneficiary–on all income regardless of source. Nonresident trusts pay Rhode Island tax only on Rhode Island-source income.
RI Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Rhode Island Form RI-1041 return to October 15, 2026–no separate RI extension form is needed.
- Pay all Rhode Island fiduciary income tax by April 15, 2026 through the RI Business Tax portal or by mail to avoid the 5% failure-to-pay penalty.
- Confirm the trust's Rhode Island residency classification (resident vs. nonresident) before estimating the extension payment.
- File the completed Form RI-1041 with the Rhode Island Division of Taxation by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Rhode Island return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Rhode Island return by October 15, 2026
How to Pay
Rhode Island requires online payment for tax amounts of $750 or more. Submit electronically via the Rhode Island Online Tax Extension Payment portal. For amounts under $750, complete RI Form BUS-EXT | Rhode Island Business Extension and mail with your payment.
Rhode Island Online Payment Portal
Submit electronically through the Rhode Island Online Tax Extension Payment system. Required for all payments $750 and above.
RI Form BUS-EXT | Rhode Island Business Extension by Check
Download RI Form BUS-EXT | Rhode Island Business Extension and mail with your check or money order. Include your EIN and tax year on the check.
One Capitol Hill
Providence, RI 02908
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
Fiduciary Quick Reference
| State Abbreviation | RI |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | RI Form BUS-EXT | Rhode Island Business Extension |
| Online Payment | Rhode Island Online Tax Extension Payment |
| State Agency | Rhode Island Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Extended? Your Rhode Island Business Return Deadline Is Coming Up.
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