§ 44-30-55. Declarations of estimated tax. (a) Requirement of filing. Every resident and nonresident individual and every resident and nonresident estate and trust shall make a declaration of his, her or its estimated Rhode Island personal income tax for each taxable year beginning after December 31, 1999, if his, her or its estimated Rhode Island personal income tax can reasonably be expected to be two hundred and fifty 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 to file a federal declaration of estimated tax for that year.

(b) Joint declaration of husband and wife. A husband and wife may make a joint declaration of estimated tax as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if husband and wife are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but husband and wife determine their Rhode Island personal income taxes separately, the estimated tax for that year may be treated as the estimated tax of either husband or wife, or may be divided between them, as they may elect.

(c) Time for filing. An individual's declaration of estimated Rhode Island personal income tax shall be filed on or before the fifteenth day of the fourth month of his or her taxable year, except in the event the individual is not required to file his or her declaration of estimated federal income tax until a later date, in which event the later date shall be the due date for the Rhode Island declaration.

(d) Amended declaration. An individual may amend a declaration under regulations of the tax administrator.

(e) Return as declaration. If on or before the fifteenth day of the second month after the close of his or her taxable year an individual files his or her return for the year and pays with the return the full amount of the tax shown to be due on the return, the return shall be considered as his or her declaration if it was not otherwise required to be filed prior to the close of his or her taxable year.

(f) Declaration for individual under a disability. The declaration of estimated tax for an individual who is unable to make a declaration by reason of minority or other disability shall be made and filed by his or her guardian, conservator, fiduciary, or other person charged with the care of his or her person or property (other than a receiver in possession of only a part of his or her property), or by his or her duly authorized agent.

History of Section. (P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1987, ch. 175, § 1; P.L. 1989, ch. 126, art. 32, § 1; P.L. 1999, ch. 245, § 1.)