Rhode Island Tax Amnesty Opens December 3, 2026
The program waives penalties and reduces interest by 25% on eligible state tax debts. Taxpayers can prepare now, but must apply during the amnesty period.
Rhode Island will open a tax amnesty program on December 3, 2026, with applications due by February 15, 2027. The Rhode Island Division of Taxation will waive penalties and reduce interest by 25% for eligible taxpayers who meet the program's filing and payment conditions.
The relief includes qualifying personal income tax debts. It reduces the cost of resolving an overdue bill, but does not erase the underlying tax. The Division of Taxation is encouraging taxpayers to prepare their missing returns and records before the program opens.
Which Income Tax Debts Can Qualify?
The law covers taxable periods ending on or before December 31, 2025. For calendar-year individual income tax returns, that means 2025 and earlier tax years, subject to the program's other requirements. The cutoff refers to the taxable period, not the year in which you submit an amnesty application.
The program applies to taxes administered by the Rhode Island Division of Taxation. It does not settle a separate IRS balance. A tax bill or deficiency notice already issued by the division does not by itself exclude the debt. However, the law excludes taxpayers under criminal investigation or involved in pending court proceedings for fraud related to covered state taxes.
How Much Could Amnesty Save?
The table below reproduces the Division of Taxation's example of an eligible bill before and during amnesty. The tax stays the same, while penalties disappear and one-quarter of the interest is removed.
| Amount Owed | Without Amnesty | With Amnesty |
|---|---|---|
| Tax | $500 | $500 |
| Interest | $1,000 | $750 |
| Penalty | $500 | $0 |
| Total | $2,000 | $1,250 |
The example saves $750: $500 in penalties and $250 in interest. The 25% reduction applies to interest, not to the entire tax bill. Actual savings depend on the eligible amounts owed.
Prepare Now, Apply During the Amnesty Window
The division says it will mail an Amnesty Statement of Accounts in November to taxpayers with known balances. Before December 3, taxpayers can:
- File missing returns using the forms for each applicable tax year.
- Gather notices and records of unpaid liabilities.
- Confirm that the division has their current mailing address.
Taxpayers can check their compliance status through the Rhode Island Tax Portal. Those without an account can contact the division's Compliance and Collections Section at 401-574-8941.
Payment Is Part of the Application
The division's legislative summary says applicants must file delinquent returns and pay the tax plus 75% of the interest due with their amnesty application before the program ends. Filing an old return alone does not secure the relief.
The law also permits installment agreements for financial hardship, on terms set by the tax administrator. Taxpayers who need that option should ask the division about its requirements. Missing an installment ends the agreement and makes its remaining balance immediately due.
The General Assembly authorized the program in the fiscal year 2027 budget. The division describes its purpose as helping taxpayers come into compliance with their tax obligations. Check the official Rhode Island tax amnesty page for application details and additional instructions as December 3 approaches.
To find returns and instructions for prior tax years, visit our Rhode Island income tax forms page. For current brackets and comparisons with nearby states, see our Rhode Island income tax rates page.
References:
- Tax Amnesty. Program dates, preparation steps, November account statements, contact information, and the published savings example. Rhode Island Division of Taxation. Retrieved October 28, 2026.
- Summary of Legislative Changes 2026. Page 2, Tax Amnesty Program. Eligible taxable periods, personal income tax coverage, and application and payment requirements. Rhode Island Division of Taxation. Retrieved October 28, 2026.
- House Bill 7127 Substitute A, as amended. Article 6, section 1, pages 1-2 of the article (PDF pages 117-118). Creates Chapter 44-6.6, the Rhode Island Tax Amnesty Act of 2026, including eligibility exclusions and hardship installment agreements. Rhode Island General Assembly. Retrieved October 28, 2026.