Free Rhode Island 100 Form Access This Document Now

Free Rhode Island 100 Form

The Rhode Island 100 form is a crucial document used to report estate taxes for individuals who have passed away while domiciled in Rhode Island. This form collects essential information about the decedent's assets, the personal representative, and any applicable estate taxes due. Completing this form accurately is vital for ensuring compliance with state tax regulations; click the button below to fill out the form.

The Rhode Island 100 form is a crucial document for managing estate taxes in the state. This form must be filed by the personal representative of a deceased individual’s estate, typically within a specific timeframe following the death. The filing fee for the form is $25, and it requires a death certificate to be submitted along with it. Information about the decedent, including their date of death, address, and Social Security number, must be provided. Additionally, the personal representative’s details, such as their relationship to the decedent and contact information, are essential components of the form. The Rhode Island 100 also includes sections for reporting the estate's assets, both within and outside the state, and determining the applicable estate taxes. Notably, it allows for the request of a Certificate of No Tax Due, which can be important for settling the estate. The form also addresses specific situations, such as whether the decedent had interests in real estate or securities requiring a discharge of lien or waiver. Completing the Rhode Island 100 accurately is vital, as it ensures compliance with state tax obligations and facilitates the smooth administration of the estate.

How to Use Rhode Island 100

Completing the Rhode Island 100 form involves several key steps to ensure that all required information is accurately provided. This form is essential for reporting estate taxes and must be submitted along with the appropriate filing fee. Below are the steps to guide you through the process of filling out the form.

  1. Obtain the Rhode Island 100 form from the Rhode Island Division of Taxation website or office.
  2. Fill in the Estate of section with the decedent's name and date of death.
  3. Provide the decedent's address, city, state, and zip code.
  4. Enter the Social Security Number of the decedent.
  5. Include the Probate Case Number and location.
  6. Identify the Name of Personal Representative and their relationship to the decedent.
  7. Fill in the address, city, state, and zip code of the personal representative.
  8. Provide the telephone number of the personal representative.
  9. List the Name of Attorney and their telephone number.
  10. Complete the attorney's address, city, state, and zip code.
  11. Select the appropriate options regarding federal returns and tax payments, as indicated in the form.
  12. In SECTION I, indicate if the decedent had any interest in real estate requiring a discharge of lien and provide necessary forms if applicable.
  13. In SECTION II, enter the values for Rhode Island assets, non-Rhode Island assets, and calculate the total.
  14. Sign and date the form in the designated areas for both the personal representative and the preparer.
  15. Include the name, address, and telephone number of the preparer, printed or typed.
  16. Make the check payable to the RI Division of Taxation for the filing fee of $25.00.
  17. Mail the completed form and payment to the Rhode Island Division of Taxation, Estate Tax Section, at One Capitol Hill, Providence, RI 02908.

Documents used along the form

The Rhode Island 100 form is a crucial document for the estate tax process in Rhode Island. It serves as a declaration of the estate's value and tax obligations. Along with this form, several other documents are often required to ensure compliance with state regulations. Below is a list of these additional forms and documents, each serving a specific purpose in the estate administration process.

  • Form T-77: This form is used to request a discharge of the estate tax lien for real estate owned by the decedent. It must be submitted in triplicate for each property that requires a discharge.
  • Form T-79: This document is necessary for obtaining an estate tax waiver for securities of a Rhode Island incorporated business. It should be submitted in duplicate for each security involved.
  • Certificate of No Tax Due: This certificate is requested when no Rhode Island estate tax is owed. It serves as proof that the estate has met its tax obligations.
  • Lease Agreement: A smarttemplates.net form is crucial for landlords and tenants to outline the terms of rental, ensuring clarity and mutual understanding of obligations.
  • Federal Form 706: This is the federal estate tax return that may be required if the estate exceeds certain thresholds. It details the gross estate and computes any federal estate tax owed.
  • Notice of Estate Taxes Assessed: This document is issued by the state to inform the personal representative of the assessed estate taxes due on the estate.
  • Extension Requests: If additional time is needed to file the federal return or pay federal taxes, an extension request must be submitted. Proof of approval for the extension should be attached.
  • Death Certificate: A certified copy of the death certificate is required to validate the decedent's passing and initiate the estate tax process.
  • Probate Court Documents: Depending on the estate's complexity, various documents from the probate court may be necessary, including the will and letters of administration or testamentary.
  • Tax Payment Confirmation: Proof of payment for any estate taxes owed is essential to complete the filing process and avoid penalties.

Each of these documents plays a vital role in ensuring that the estate tax process is handled correctly and efficiently. Understanding their purposes can help personal representatives navigate the complexities of estate administration in Rhode Island.

Crucial Queries on Rhode Island 100

What is the Rhode Island 100 form?

The Rhode Island 100 form is an estate tax return required for estates of individuals who have passed away and had property in Rhode Island. This form collects information about the decedent's assets, the personal representative, and any estate taxes owed to the state. A filing fee of $25.00 is required when submitting the form.

Who needs to file the Rhode Island 100 form?

The form must be filed by the personal representative of the estate if the decedent owned property in Rhode Island at the time of death. This includes real estate and tangible personal property. Even if no Rhode Island estate tax is due, the form may still be necessary to obtain a Certificate of No Tax Due.

What information is required on the Rhode Island 100 form?

The form requires details such as the decedent's name, date of death, social security number, address, and the probate case number. Additionally, it asks for information about the personal representative, including their relationship to the decedent and contact information. Financial details about the estate, including Rhode Island and non-Rhode Island assets, must also be provided.

What is a Certificate of No Tax Due?

A Certificate of No Tax Due is a document issued by the Rhode Island Division of Taxation that confirms no estate tax is owed. This certificate is often necessary for transferring property or settling the estate. It can be requested when filing the Rhode Island 100 form.

What happens if the decedent had real estate or securities?

If the decedent owned real estate in Rhode Island, a typed Form T-77 must be included in triplicate to discharge the estate tax lien. For securities of a Rhode Island incorporated business, a typed Form T-79 in duplicate is required for each security. These forms help ensure that estate taxes are properly addressed before transferring ownership.

Is a Federal estate tax return required?

What is the deadline for filing the Rhode Island 100 form?

The Rhode Island 100 form should be filed within nine months of the decedent's date of death. If an extension for filing the Federal return has been granted, a copy of that extension should be included with the Rhode Island 100 form submission.

How are estate taxes calculated on the Rhode Island 100 form?

Estate taxes are calculated based on the total gross value of the decedent's estate. The form provides a schedule for computing the tax, including lines for federal credits and any death taxes paid to other states. The final tax payable to Rhode Island is determined after considering these factors.

Where should the Rhode Island 100 form and payment be sent?

Completed Rhode Island 100 forms, along with the $25.00 filing fee, should be mailed to the Rhode Island Division of Taxation, Estate Tax Section, One Capitol Hill, Providence, RI 02908. Ensure that all necessary documents and payments are included to avoid processing delays.

Dos and Don'ts

When filling out the Rhode Island 100 form, it is essential to follow certain guidelines to ensure accuracy and compliance. Here are four things you should and shouldn't do:

  • Do double-check all information for accuracy before submission. Mistakes can lead to delays or complications.
  • Do include all required documentation, such as the death certificate and any necessary forms for real estate or securities.
  • Do ensure that you provide complete contact information for both the personal representative and the preparer of the form.
  • Do review the fee requirements and include payment to avoid processing delays.
  • Don't leave any sections blank; incomplete forms can result in rejection or additional inquiries.
  • Don't forget to sign and date the form. A missing signature can invalidate the submission.
  • Don't submit the form without verifying if a Federal return is necessary. This can affect tax obligations.
  • Don't ignore the instructions provided with the form. They contain crucial information for proper completion.

Key takeaways

Filling out and using the Rhode Island 100 form is an important process for managing estate taxes. Here are some key takeaways to keep in mind:

  • Filing Fee: There is a $25.00 fee required when submitting the form.
  • Death Certificate: You must include a death certificate with your submission.
  • Personal Representative: Clearly identify the personal representative and their relationship to the deceased.
  • Federal Return: A federal return is not always required, but a Certificate of No Tax Due may be requested.
  • Real Estate and Securities: If applicable, include Form T-77 for real estate and Form T-79 for securities requiring a tax waiver.
  • Asset Valuation: Report both Rhode Island and non-Rhode Island assets accurately, as this affects tax calculations.
  • Signature Requirement: The personal representative must sign the form, confirming its accuracy under penalties of perjury.
  • Mailing Instructions: Send the completed form and payment to the Rhode Island Division of Taxation at the specified address.

By following these guidelines, you can ensure that the Rhode Island 100 form is filled out correctly and submitted in a timely manner. This will help to ease the process during a difficult time.

Document Preview Example

FORM 100

STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS

 

 

 

 

D

IVISION OF AXATION

- E

STATE

 

AX

S

ECTION

FILING FEE $25.00

 

 

 

 

 

 

T

 

 

 

 

 

T

 

 

 

 

 

 

E

 

T

C

 

 

 

T

 

 

 

 

 

 

DEATH CERTIFICATE REQUIRED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATE

AX

 

REDIT

 

RANSMITTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Estate of

 

 

 

 

 

 

 

 

 

 

 

Date of Death

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

Probate Case Number and Location

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Personal Representative

 

 

 

 

 

 

 

 

 

 

Relationship - Personal Representative is:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse

Child Sibling Parent

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

Capacity:

 

 

Person in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Executor

Administrator

Possession

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

of Property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

Telephone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Attorney

 

 

 

 

 

 

 

 

 

 

 

Telephone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A Federal return is not required to be filed, but a Certificate of No Tax Due is requested.

A Federal return is attached, but no Rhode Island tax is due. A Certificate of No Tax Due is required.

A Federal return is attached. A Notice of Estate Taxes Assessed is requested.

Payment of Rhode Island estate taxes is enclosed in the amount of $________________.

The Federal return is attached showing computation of the total credit. Apportionment is as shown in section II below.

An extension of time to file the Federal return has been approved. Extension Date: (A true copy attached.)

An extension of time to pay the Federal Tax has been approved. Extension Date: (A true copy attached.)

SECTION I:

REAL ESTATE REQUIRING DISCHARGE OF LIEN

Did the decedent have any interest in real estate located in Rhode Island requiring a discharge of estate tax lien?

Yes

 

No

 

 

 

Please include a typed Form T-77 in triplicate for each property to be discharged.

SECURITY REQUIRING ESTATE TAX WAIVER

Did the decedent have any interest in a security of a Rhode Island incorporated business requiring an estate tax waiver?

Yes

 

No

 

 

 

Please include a typed Form T-79 in duplicate for each security.

SECTION II:

RHODE ISLAND ASSETS: $

NON-RHODE ISLAND ASSETS: $

TOTAL: $

If a Federal Estate tax return is required, enter the total gross value for Federal Estate and Generation Skipping Tax purposes.

If no Federal Estate tax return is required, enter the total gross value of the decedent's estate. Gross value means the total value of the assets before any deductions.

Under penalties of perjury, I declare that I have examined this return including accompanying schedules and to the best of my knowledge and belief,

it is true correct and complete

Signature of personal representative

Date

Signature of preparer

Date

Name, address and telephone number of preparer (please print or type)

Phone #

Revised 08/07/2008

SCHEDULE A: COMPUTATION OF TAX - DECEDENT DOMICILED IN RHODE ISLAND

1.

Federal Credit for State Death Taxes from Federal Form 706:

 

 

$

 

2.

Death

taxes paid to a

state

other than

Rhode

Island:

 

$

 

 

 

 

 

(If none, skip lines 2 through 7. Enter amount from line 1 on line 8).

 

 

 

 

 

3.

Federal Gross Estate from Federal Form 706:

 

 

 

 

$

 

 

 

4.

Non-Rhode Island Gross Estate*:

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

5.

Percentage of non-Rhode Island Gross Estate to Federal Gross Estate:

%

 

 

(Divide Line 4 by Line 3).

 

 

 

 

 

 

 

 

 

 

 

6.

Adjusted State Death Tax Credit - Multiply Line 1 by Line 5:

 

 

 

$

 

 

 

7.

Enter the lesser of line 2 or line 6:

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

Tax Payable to Rhode Island (Line 1 less line 7):

 

 

 

 

$

 

 

 

 

B: C

 

T

- D

D

 

O

 

R

S

 

OMPUTATION OF

 

UTSIDE OF

 

CHEDULE

 

AX

 

ECEDENT OMICILED

 

 

HODE ISLAND

1.

Federal Credit for State Death Taxes from Federal Form 706:

 

 

$

 

 

 

2.

Federal Gross Estate from Federal Form 706:

 

 

 

 

$

 

 

 

3.

Rhode Island Gross Estate**:

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Percentage of Rhode Island Gross Estate to Federal Gross Estate:

 

%

 

 

(Divide Line 3 by Line 2).

 

 

 

 

 

 

 

 

 

 

 

5.

Tax Payable to Rhode Island (Multiply Line 1 by line 4):

 

 

 

$

 

*Non-Rhode Island Gross Estate for a decedent domiciled in Rhode Island means the total value of real estate and tangible personal property (cars, boats, clothes, jewelry, furniture, etc.) which is located outside of Rhode Island at the date of death. The property must actually be taxed by another state and the tax must qualify for the federal credit for state death taxes.

**Rhode Island Gross Estate for a decedent domiciled outside of Rhode Island means the value of real estate and tangible personal property (cars, boats, clothes, jewelry, furniture, etc.) which is located in Rhode Island at the date of death.

PLEASE NOTE: Bank accounts, stocks, bonds and mortgages are intangible assets and are taxable by the state in which the decedent was domiciled at the time of death regardless of where the asset was then located.

Make checks payable to the RI Division of Taxation.

Mail forms and checks to the Rhode Island Division of Taxation Estate Tax Section

One Capitol Hill Providence, RI 02908

Revised 08/07/2008

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Misconceptions

Understanding the Rhode Island 100 form can be challenging, especially during a difficult time. Here are some common misconceptions about this form that can lead to confusion:

  • Only large estates need to file the Rhode Island 100 form. Many people believe that only estates above a certain value require this form. However, any estate that has a taxable presence in Rhode Island must file, regardless of its size.
  • A Federal estate tax return is always required. This is not true. While a Federal return is often needed, it is not mandatory in every case. The Rhode Island 100 form can be filed without a Federal return if no Rhode Island tax is due.
  • The filing fee is optional. Some assume that the $25 filing fee can be waived. In reality, this fee is required to process the form.
  • All assets are taxed in Rhode Island. There is a misconception that all assets, regardless of location, are subject to Rhode Island taxes. Only assets located within the state or certain types of assets are taxed by Rhode Island.
  • Once filed, the form cannot be amended. Many believe that the Rhode Island 100 form is final once submitted. In fact, amendments can be made if errors are discovered after filing.
  • Only the personal representative needs to sign the form. Some think that only the personal representative’s signature is necessary. However, the preparer of the form must also sign it, ensuring accountability for the information provided.
  • There is no need to include a death certificate. It is often thought that a death certificate is optional. In truth, a death certificate is required to validate the filing.
  • Extensions for filing are not available. Many individuals are unaware that extensions can be granted for filing the Federal return, which can also affect the Rhode Island filing. If an extension is approved, it should be documented with the form.

Being informed can help ease the process of filing the Rhode Island 100 form. If you have further questions, consider reaching out to a professional who can provide guidance tailored to your situation.