Business Tax Deadlines

State filing information

Rhode Island

Business tax filing in Rhode Island: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Rhode Island Division of Taxation (Department of Revenue). 12 sources.

Corporate income tax return

April 15
Business corporation tax: 7% of net income apportioned to Rhode Island or the $400 minimum tax, whichever is greater

Partnership / S corporation returns

March 15
Partnerships March 15; Same for S corporations

Sales tax return

20th of the following month
sales and use tax · Monthly by default

Other business taxes

2 taxes
Corporate minimum tax / annual charge ($400); Pass-through entity (PTE) elective tax (5.99%)

Rhode Island Division of Taxation

Other business taxes

TaxWho owes itDue
Corporate minimum tax / annual charge ($400)Every business corporation and S corporation doing business in RI (minimum tax, whether or not profitable); partnerships, LLCs (including single-member LLCs) and LLPs...With the entity's annual return: April 15 for RI-1120C and single-member LLC RI-1065 filers
Pass-through entity (PTE) elective tax (5.99%)Partnerships, S corporations and LLCs taxed as such that elect entity-level taxation (optional, annual election on RI Schedule PTE)With RI-1065 / RI-1120S (March 15 calendar year); extension via BUS-EXT

Rules in full

Corporate income tax

Business corporation tax: 7% of net income apportioned to Rhode Island or the $400 minimum tax, whichever is greater. Form RI-1120C is due on or before the 15th day of the 4th month following the close of the taxable year (calendar-year and non-June-30 fiscal-year filers); June 30 fiscal-year filers file by the 15th day of the 3rd month (September 15).

Extension. Automatic 6-month extension via Form BUS-EXT (Business Tax Automatic Extension Request) filed with payment by the original due date

Partnerships and S corporations

Entity-level annual charge: S corporations pay the $400 minimum tax; partnerships, LLCs (single- and multi-member) and LLPs pay an annual charge equal to the corporate minimum tax ($400) regardless of profit (general partnerships excepted per the Division's pass-through page). Pass-through entities must withhold on nonresident members' RI-source income at 5.99% (individuals) or 7% (corporations) unless the entity makes the pass-through entity (PTE) election. PTE election (tax years beginning on/after 2019): entity-level tax at 5.99%, elected via RI Schedule PTE filed with RI-1065 or RI-1120S; electing entities are relieved of nonresident withholding.

Sales and use tax

Due date. Returns and payment due on or before the 20th day of the month following the reporting month.

Filing frequency. Monthly by default. A taxpayer may apply in writing to the Tax Administrator to file quarterly if sales and use tax liability has averaged less than $200 per month for six consecutive months; approved quarterly returns are due the last day of July, October, January and April.

Thresholds. Quarterly permitted (on application) when liability averages under $200/month over 6 consecutive months; otherwise monthly.

Notes

Corporate tax is imposed as the greater of 7% of apportioned net income or $400; the $400 is not a separate franchise tax. The current business extension form is BUS-EXT (the older RI-7004 name still appears in third-party guides). June 30 fiscal-year C corporations have an earlier return due date (Sept 15) and a 7-month extension.

What we could not confirm. No sales-tax prepayment/accelerated schedule was found on the official sales & use tax page; set to null rather than asserting none exists. TaxJar mentions an annual sales tax reconciliation due in January; the official page fetched did not state it, so it is not recorded. Whether general partnerships are exempt from the $400 annual charge is stated on the pass-through page ('except general partnerships') but Notice 2024-01 covers only LLCs; treat the general-partnership exemption as lightly sourced. Annual report is filed with the RI Secretary of State (not the Division), so left null.

Federal dates that apply in Rhode Island

  1. SEP15Tue
    Individuals & Sole Proprietors
    Q3 2026 estimated tax payment (Form 1040-ES)
  2. SEP15Tue
    Partnerships
    Form 1065 extended return (Form 7004), tax year 2025
  3. SEP15Tue
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2025
  4. SEP15Tue
    C-Corporations
    Q3 2026 corporate estimated tax (Form 1120-W)
  5. OCT15Thu
    Individuals & Sole Proprietors
    Form 1040 extended return (Form 4868), tax year 2025
  6. OCT15Thu
    C-Corporations
    Form 1120 extended return (Form 7004), tax year 2025

All 2026 federal deadlines

Sources

  1. https://tax.ri.gov/ official
  2. https://tax.ri.gov/tax-sections/corporate-tax/tax-filing-requirements official
  3. https://tax.ri.gov/resources/businesses/corporate official
  4. https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-11/2024%201120C%20Instructions%20with%20Credit%20Worksheets_d.pdf official
  5. https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-10/BUS-EXT_VENDOR.pdf official
  6. https://tax.ri.gov/tax-sections/corporate-tax/pass-through-entities official
  7. https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-03/Notice_2024_01_LLC_filing_requirements_0.pdf official
  8. https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax official
  9. https://www.law.cornell.edu/regulations/rhode-island/280-RICR-20-25-7.5
  10. https://www.expressextension.com/statetaxextension/rhodeisland/business-tax-extension/
  11. https://www.avalara.com/us/en/taxrates/state-rates/rhode-island/rhode-island-sales-tax-guide.html
  12. https://www.taxjar.com/sales-tax/rhode-island

Checked 2026-09-01; researcher confidence 0.90. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.