Must every Rhode Island estate file Form RI-706?
Yes, for decedents dying on or after January 1, 2015, Form RI-706 is the required filing even when no Rhode Island estate tax is due; it replaced the old Forms 100 and 100A in 2022. Estates over $1.3 million complete the entire form, smaller estates a shorter portion, and claims that Rhode Island repealed its estate tax are simply wrong.
What is the deadline for filing Form RI-706?
Nine months after the date of death, with payment, submitted to the Division of Taxation's Estate Tax Section at One Capitol Hill in Providence. The filing includes a death certificate and itemized asset schedules, which is where personal property valuations enter the record.
Which personal property does Rhode Island's estate tax actually reach?
Rhode Island-situs tangibles: boats, vehicles, equipment, and artwork physically located in the state at death, plus Rhode Island real estate; nonresidents' intangible assets are excluded. Because Rhode Island's exemption (about $1.8 million for 2025 deaths) sits far below the federal exclusion, estates routinely need Rhode Island appraisals when no federal filing is required at all.
Can Rhode Island re-appraise the values an estate reports?
Yes. Under R.I. Gen. Laws § 44-23-5, if the tax administrator considers a filed statement erroneous or incomplete, the administrator may summon the executor, heir, or trustee for examination and appraise the estate's tangible and intangible personal property directly. A substantiated appraisal filed with the return is the practical defense against that outcome.