§ 44-30-55 - Declarations of estimated tax.
SECTION 44-30-55
§ 44-30-55 Declarations of estimated tax.– (a) Requirement of filing. Every resident and nonresident individual andevery resident and nonresident estate and trust shall make a declaration ofhis, her or its estimated Rhode Island personal income tax for each taxableyear beginning after December 31, 1999, if his, her or its estimated RhodeIsland personal income tax can reasonably be expected to be two hundred andfifty dollars ($250) or more in excess of any credits allowable against his,her or its tax, whether or not the individual, estate or trust is required tofile a federal declaration of estimated tax for that year.
(b) Joint declaration of husband and wife. A husbandand wife may make a joint declaration of estimated tax as if they were onetaxpayer, in which case the liability with respect to the estimated tax shallbe joint and several. No joint declaration may be made if husband and wife areseparated under a decree of divorce or of separate maintenance, or if they havedifferent taxable years. If a joint declaration is made but husband and wifedetermine their Rhode Island personal income taxes separately, the estimatedtax for that year may be treated as the estimated tax of either husband orwife, or may be divided between them, as they may elect.
(c) Time for filing. An individual's declaration ofestimated Rhode Island personal income tax shall be filed on or before thefifteenth day of the fourth month of his or her taxable year, except in theevent the individual is not required to file his or her declaration ofestimated federal income tax until a later date, in which event the later dateshall be the due date for the Rhode Island declaration.
(d) Amended declaration. An individual may amend adeclaration under regulations of the tax administrator.
(e) Return as declaration. If on or before thefifteenth day of the second month after the close of his or her taxable year anindividual files his or her return for the year and pays with the return thefull amount of the tax shown to be due on the return, the return shall beconsidered as his or her declaration if it was not otherwise required to befiled prior to the close of his or her taxable year.
(f) Declaration for individual under a disability. Thedeclaration of estimated tax for an individual who is unable to make adeclaration by reason of minority or other disability shall be made and filedby his or her guardian, conservator, fiduciary, or other person charged withthe care of his or her person or property (other than a receiver in possessionof only a part of his or her property), or by his or her duly authorized agent.