Key figures
Rhode Island compliance
2026, with sources
Registering and staying registered
A Delaware corporation doing business in Rhode Island applies to the Department of State for a certificate of authority: $150 under the Business Corporation Act. Each year it files an annual report, $50 for a foreign business corporation, in a filing window that runs from February 1 to May 1. A report more than 30 days late carries a $25 penalty.
The tax calendar
Form RI-1120C is due on the 15th day of the fourth month after year end, April 15 for a calendar year (June 30 year ends file by the 15th day of the third month). Form BUS-EXT gives an automatic six-month extension, seven for June 30 filers, but only if it carries a proper estimate of the full tax; otherwise the extension is void.
Estimated tax is required once the tax is expected to exceed $400, in four equal 25% installments due on the 15th day of the fourth, sixth, ninth and twelfth months. Underpayments accrue interest at 12% a year. A company that pays only the $400 minimum each year does not need estimates; the first profitable year changes that.
Information returns and unclaimed property
From tax year 2025, Rhode Island requires every Form 1099 reporting more than $100 to be filed with the Division of Taxation, through the Tax Portal’s informational documents upload, whether or not Rhode Island tax was withheld. Unclaimed property is reported to the General Treasurer before November 1 each year, as of the preceding June 30.
Deadlines
- Feb 1 – May 1$50 for a foreign business corporationAnnual report
- Apr 15 for calendar yearsBusiness corporation taxForm RI-1120C
- Jan 31State copies of all 1099s over $100 (from tax year 2025)Forms 1099
- Before Nov 1Unclaimed property report, as of June 30
The federal baseline
This page covers what Rhode Island adds. The federal rules underneath it apply here too.
Common questions
When is the Rhode Island annual report due?
Between February 1 and May 1 each year, $50 for a foreign business corporation. A report more than 30 days late carries a $25 penalty.
Do we have to pay with the extension?
Yes. An extension on Form BUS-EXT is automatic for six months, but only if it reasonably estimates the full tax (or the $400 minimum); an extension without a proper estimate is void, and unpaid tax accrues interest at 12% a year.
Compliance next door
- CTConnecticut complianceRegistering costs $385 and the annual report $435 a year, due in the anniversary month. The corporate return is due May 15, with heavy estimates from the third month.
- MAMassachusetts complianceRegistering costs $400; the annual report is $125 ($100 online) and due 2½ months after year end, not on an anniversary. The excise return is due April 15 and unclaimed property November 1.
More of the Rhode Island guide
- AccountingAccounting and state tax in Rhode IslandCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in Rhode IslandSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in Rhode IslandPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in Rhode IslandWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in Rhode IslandCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.