Estate tax worksheet

Rhode Island Estate Tax Calculator

Rhode Island publishes a $1,838,056 threshold for 2026. RI-706 calculates a progressive tax, subtracts the $87,940 credit, and then applies the estate's Rhode Island property fraction.

Updated Oct 3, 20266 primary sources citedEditorial policy

Rhode Island credit and apportionment worksheet

Who this covers and what to enter

For deaths in 2026 and 2027, using prepared RI-706 amounts. Calculate the tax table and credit first, then apply the four-decimal Rhode Island property fraction.

Date of death Confirmed domicile Total gross estate less exclusion — Part 1, line 1 ($)Prepared Part 6, line 12 amount. Do not subtract the published tax threshold from this input.Total allowable deductions — Part 1, line 2 ($)Prepared Part 6, line 22 deductions, including any allowed marital or charitable deductions.Rhode Island gross estate — Part 4, line 3 ($)Resident: included assets excluding non-Rhode Island real/tangible property. Nonresident: Rhode Island real and tangible property.Extension and other payments for this return ($)Enter the total once. This does not include interest or penalties. These are prepared RI-706 amounts for the selected domicile. Asset inclusion, allowed deductions and property classification are resolved. This standard schedule excludes special prior-transfer credits, federal tax, interest and penalties.

Your estimate

Needs your figuresCalculated

Select domicile and confirm the prepared amounts.

Estimated Rhode Island tax — line 10: —
Net taxable estate — line 3: —
Adjusted taxable estate — line 5: —
Schedule tax — line 6: —
Credit for the year of death — line 7: —
Tax before apportionment — line 8: —
2026 filing fee — line 11: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar estimates. A zero result does not determine whether a return, lien discharge or waiver is needed.

Reviewed October 1, 2026. Division of Taxation threshold guidance · RI-706 and its 2026 credit chart.

Apply the credit before the property fraction

For a $5 million net taxable estate, the $60,000 adjustment produces $4,940,000 for the tax table. The table gives $391,600. Subtracting the 2026 credit of $87,940 leaves $303,660 before apportionment. RI-706, Part 1 and pages 21–22.

Rhode Island share of $5 million gross estate	Four-decimal fraction	Estimated state tax
$5,000,000	1.0000	$303,660
$3,000,000	0.6000	$182,196
$1,000,000	0.2000	$60,732

These calculated illustrations assume no deductions, payments or special credits. The property fraction changes the tax after the credit; it does not change the $5 million net taxable estate entered into the initial tax computation.

Resident and nonresident numerators differ

For a Rhode Island domiciliary, Part 4 excludes non-Rhode Island real and tangible property from the numerator. For a nonresident, it uses Rhode Island real and tangible property. The denominator comes from the prepared gross estate less exclusion, and the fraction is carried to four decimals. Part 4 instructions currently linked by the Division.

Moving the location of an account or changing a beneficiary's address does not by itself establish the property's tax situs. Confirm domicile and the type of each asset before entering the Rhode Island amount.

The threshold is not another deduction field

Do not subtract $1,838,056 from gross estate and then enter that reduced amount. The worksheet applies the schedule and annual credit itself. Subtracting the threshold as well would count the relief twice.

For a $2 million net taxable estate allocated entirely to Rhode Island, the table produces $99,600 before the annual credit, leaving an estimated $11,660. For $3 million, it produces $182,000 before the credit, leaving $94,060. These examples use the 2026 credit, not an older year's amount.

No $50 filing fee for a 2026 death

The current return sets the filing fee at zero for deaths on or after January 1, 2025. The old $50 fee applies to earlier deaths. Extension and other payments reduce the return balance after tax is calculated. Part 1 payment and fee instructions.

If the tax is $60,732 and the estate has already paid $65,000, the estimated overpayment is $4,268. This model does not include late-payment interest, penalties or any special credit for prior transfers.

Filing and releasing property are separate from the estimate

RI-706 replaces the older RI-100 and RI-100A forms for the covered modern estates. The Division provides separate lien-discharge and estate-tax-waiver forms. A zero calculator result does not establish that an executor can skip those documents. Current estate forms.

The return is generally due with payment nine months after death. The instructions also describe an extension application and the documents required with a return. Filing instructions.

For filings from October 1, 2026, do not use the retired ESTATE-V payment voucher: include check payments directly with RI-706. A properly completed RI-4768 received before the nine-month due date is automatically approved; the Division no longer sends approval or denial letters. The filing extension does not extend the time to pay, and payment must accompany RI-4768. September 22, 2026 advisory: payment and extension changes.

For a nearby estate, compare Massachusetts's property-base method or Connecticut's estate and gift-tax credits. This Rhode Island result is state tax only, not a combined federal bill or an estimate of inheritance received.

Using the verified 2027 structure

For a 2027 death, this worksheet requires the estate-tax credit published by the Division of Taxation for that year. The credit increases under the statutory CPI-U mechanism; the 2026 credit is not automatically carried forward. This parameter is a credit against schedule tax, rather than an exemption subtracted from gross assets. 44-22-1.1.

First documented September 4, 2026 · Updated October 3, 2026