The Rhode Island Division of Taxation is offering a Tax Amnesty program which will allow certain taxpayers to pay the full amount of overdue taxes plus seventy-five percent of any interest due, without having to pay the remaining interest and any penalty amounts due and without being subject to any other civil or criminal penalties.
The Division of Taxation will begin accepting amnesty applications on December 1, 2017. The program will continue through February 15, 2018 and applies to taxes due for taxable periods ending on or before December 31, 2016.
Rhode Island's Tax Amnesty program includes, but is not limited to, the following types of taxes:
- Corporate income tax
- Estate tax
- Fiduciary income tax
- Personal income tax
- Sales tax
- Use tax
- Cigarette and tobacco products taxes
- Employer taxes - unemployment, temporary disability insurance
Some exclusions to the Tax Amnesty program are:
- Taxpayers facing criminal investigation are not eligible for tax amnesty.
- Taxpayers party to any civil or criminal proceeding pending in any court of the United States or the State of Rhode Island, for fraud in relation to any State tax imposed by the laws of the State and collected by the Tax Administrator.
Amnesty payments may be paid by credit card (American Express, Mastercard, VISA or Discover Card).
Go to https://www.ri.gov/app/taxation/payments to see the tax types that can be paid by credit card and to make your payment.
In order to make an amnesty payment using your credit card, you will need the Invoice Number from the "Statement of Accounts Eligible for Amnesty 2017" that you received from the Division of Taxation. When prompted, enter the Invoice Number and the amount you are paying.
NOTE: THERE IS A FEE FOR USING THIS SERVICE. You will be notified of the fee amount before making your payment.
The Rhode Island Division of Taxation and the Tax Amnesty program do not receive any portion of the fee.
If a taxpayer is eligible for tax amnesty, a payment plan may be set up. However, the full amount of the tax and seventy-five percent of any interest due must be paid no later than February 15, 2018 .
To apply for amnesty, complete our Tax Amnesty Return.