Drake Tax – Form Availability and Tax Changes: Rhode Island

Drake Tax logo

Last Updated:

Article #: 20041

Supported Forms

The following Rhode Island forms are supported in Drake Tax. RI forms cannot be e-signed.

Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.

We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.

Chart key:

✔ Form is available for e-file / paper file.

✖ Form is not supported for e-file / paper file.

▲ Form is in development; an estimated availability date is not currently available.

MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.

See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.

The chart may not be displayed as expected on mobile devices. The chart will wrap on smaller screens or windows – click the black arrow to expand the details when using this article on a smaller screen.

2025

1040

Form Description e-File Paper-File
IND-HEALTH Individual Health Insurance Mandate Form ✔ ✔
Modification Worksheet Taxable Social Security Income Worksheet ✔ ✔
RI-1040 Resident Individual Income Tax Return ✔ ✔
RI-1040ES Estimated Payment Coupon ✖ ✔
RI-1040H Property Tax Relief Claim ✔ ✔
RI-1040MU Credit for Income Taxes Paid to Multiple States ✔ ✔
RI-1040NR Nonresident Individual Income Tax Return ✔ ✔
RI-1040NR-MU Credit for Income Taxes Paid to Multiple States (Nonresident) ✔ ✔
RI-1040V Rhode Island Return Payment Voucher ✖ ✔
RI-1310 Statement of Claimant to Refund Due Deceased Taxpayer ✔ ✔
RI-2210 Underpayment of Estimated Tax by Individuals, Estates ✔ ✔
RI-2210A Underpayment of Estimated Tax by Individuals ✔ ✔
RI-2848 Power of Attorney ✔ ✔
RI4562 Depreciation and Amortization ✔ ✔
RI-4868 Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return ✔ ✔
RI-6238 Residential Lead Abatement Income Tax Credit ✔ ✔
Schedule 174A Section 174A Amortization Worksheet ✔ ✔
Schedule CR (RI-1040/RI-1040NR) Other Rhode Island Credits ✔ ✔
Schedule E (RI-1040/RI-1040NR) Exemption Schedule ✔ ✔
Schedule HR1 Addback of Federal P.L. 119-21, H.R.1 Provisions ✔ ✔
Schedule II (RI-1040NR) Full-Year Nonresident Tax Calculation ✔ ✔
Schedule III (RI-1040NR) Part-Year Resident Tax Calculation ✔ ✔
Schedule M Modifications to Federal AGI ✔ ✔
Schedule U (RI-1040/RI-1040NR) Individual Consumer’s Use Tax ✔ ✔
Schedule W (RI-1040/RI-1040NR) W-2 and 1099 Information ✔ ✔
Shared Responsibility Worksheet Individual Health Insurance Mandate Penalty Calculation ✔ ✔
TX-16 Claim for Refund of Temporary Disability Insurance Tax ✖ ✔

1041

Form Description e-File Paper-File
BUS-V Business Tax Payment Voucher Form ✔ ✔
RI-1040C Composite Income Tax Return ✔ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✔ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✔ ✔
RI-1040C-V Composite Income Tax Return Payment ✔ ✔
RI-1041 Fiduciary Income Tax Return ✔ ✔
RI-1041ES Fiduciary Income Tax Estimated Payment ✔ ✔
RI-1041V Fiduciary Income Tax Return Payment ✔ ✔
RI-2210 Underpayment of Estimated Tax by Individuals, Estates ✔ ✔
RI-2848 Power of Attorney ✔ ✔
RI4562 Depreciation and Amortization ✔ ✔
RI-4868C Composite Income Tax Return Extension Payment ✔ ✔
RI-8736 Fiduciary Income Tax Return Extension Payment ✔ ✔
RI-PTE Pass-Through Entity Election Tax Return ✔ ✔
Schedule 174A Section 174A Amortization Worksheet ✔ ✔
Schedule CR (RI-1041) Other Rhode Island Credits ✔ ✔
Schedule HR1 Addback of Federal P.L. 119-21, H.R.1 Provisions ✔ ✔
Schedule K-1 (RI-1041) Beneficiary’s Share of Income, Deductions, Credits, etc. ✔ ✔
Schedule M (RI-1041) Modifications to Federal Total Income ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔
Schedule W (RI-1041) W-2 and 1099 Information ✔ ✔
T-77 Discharge of Estate Tax Lien ✔ ✔
T-79 Application for Estate Tax Waiver ✔ ✔

1065

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request

✔

✔
BUS-V Business Tax Payment Voucher Form ✔ ✔
K-1 Taxpayer’s Share of Income, Deductions, Credits, etc. ✔ ✔
RI-1040C Composite Income Tax Return ✔ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✔ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✔ ✔
RI-1040C-V Composite Income Tax Return Payment ✔ ✔
RI-1065 Partnership Income Return ✔ ✔
RI-2848 Power of Attorney ✔ ✔
RI4562 Depreciation and Amortization ✔ ✔
RI-4868C Composite Income Tax Return Extension Payment ✔ ✔
RI-PTE Pass-Through Entity Election Tax Return ✔ ✔
Schedule 174A Section 174A Amortization Worksheet ✔ ✔
Schedule CR-PT Other Rhode Island Credits for RI-1065 and RI-1120S ✔ ✔
Schedule HR1 Addback of Federal P.L. 119-21, H.R.1 Provisions ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔

1120

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request

✔

✔
BUS-V Business Tax Payment Voucher Form ✔ ✔
RI-1120C Business Corporation Tax Return ✔ ✔
RI-2220 Underpayment of Estimated Tax by Corporate Filers ✔ ✔
RI-2441 Adult and Child Day Care Assistance and Development Tax Credit ✔ ✔
RI-2848 Power of Attorney ✔ ✔
RI-2874 Employer’s Apprenticeship Credit ✔ ✔
RI-3468 Investment Tax Credit ✔ ✔
RI4562 Depreciation and Amortization ✔ ✔
RI-5009 Educational Assistance & Development ✖ ✔
RI-6324 Employer’s Adult Education Credit ✔ ✔
RI-7695E Research & Development Expense Credit ✖ ✔
RI-8826 Disabled Access Credit ✔ ✔
RI-9261 Jobs Development Act (JDA) Rate Reduction ✔ ✔
Schedule 174A Section 174A Amortization Worksheet ✔ ✔
Schedule B-CR Business Entity Credit Schedule ✔ ✔
Schedule HR1 Addback of Federal P.L. 119-21, H.R.1 Provisions ✔ ✔

1120-S

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request

✔

✔
BUS-V Business Tax Payment Voucher Form ✔ ✔
K-1 Taxpayer’s Share of Income, Deductions, Credits, etc. ✔ ✔
Q-Sub Schedule (RI-1120S) Qualified S Subchapter Subsidiaries Listing ✔ ✔
RI-1040C Composite Income Tax Return ✔ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✔ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✔ ✔
RI-1040C-V Composite Income Tax Return Payment ✔ ✔
RI-1120S Subchapter S Business Corporation Tax Return ✔ ✔
RI-2848 Power of Attorney ✔ ✔
RI4562 Depreciation and Amortization ✔ ✔
RI-4868C Composite Income Tax Return Extension Payment ✔ ✔
RI-PTE Pass-Through Entity Election Tax Return ✔ ✔
Schedule 174A Section 174A Amortization Worksheet ✔ ✔
Schedule CR-PT Other Rhode Island Credits for RI-1065 and RI-1120S ✔ ✔
Schedule HR1 Addback of Federal P.L. 119-21, H.R.1 Provisions ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔
Schedule S (RI-1120S) Excess Net Passive Income Tax Calculation ✖ ✔

706

Form Description e-File Paper-File
RI-706 Estate Tax Return, Date of Death on or After 1/1/2015 ✖ ✔

New Forms

  • RI Schedule 174A, Section 174A Amortization Worksheet

  • RI Schedule HR1, Addback of Federal P.L. 119-21, H.R.1 Provisions

2024

1040

Form Description e-File Paper-File
IND-HEALTH Individual Health Insurance Mandate Form ✔ ✔
Modification Worksheet Taxable Social Security Income Worksheet ✔ ✔
RI-1040 Resident Individual Income Tax Return ✔ ✔
RI-1040ES Estimated Payment Coupon ✖ ✔
RI-1040H Property Tax Relief Claim ✔ ✔
RI-1040MU Credit for Income Taxes Paid to Multiple States ✔ ✔
RI-1040NR Nonresident Individual Income Tax Return ✔ ✔
RI-1040NR-MU Credit for Income Taxes Paid to Multiple States (Nonresident) ✔ ✔
RI-1040V Rhode Island Return Payment Voucher ✖ ✔
RI-1310 Statement of Claimant to Refund Due Deceased Taxpayer ✔ ✔
RI-2210 Underpayment of Estimated Tax by Individuals, Estates ✔ ✔
RI-2210A Underpayment of Estimated Tax by Individuals ✔ ✔
RI-2848 Power of Attorney ✖ ✔
RI4562 Depreciation and Amortization ✖ ✔
RI-4868 Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return ✔ ✔
RI-6238 Residential Lead Abatement Income Tax Credit ✔ ✔
Schedule CR (RI-1040/RI-1040NR) Other Rhode Island Credits ✔ ✔
Schedule E (RI-1040/RI-1040NR) Exemption Schedule ✔ ✔
Schedule II (RI-1040NR) Full-Year Nonresident Tax Calculation ✔ ✔
Schedule III (RI-1040NR) Part-Year Resident Tax Calculation ✔ ✔
Schedule M Modifications to Federal AGI ✔ ✔
Schedule U (RI-1040/RI-1040NR) Individual Consumer’s Use Tax ✔ ✔
Schedule W (RI-1040/RI-1040NR) W-2 and 1099 Information ✔ ✔
Shared Responsibility Worksheet Individual Health Insurance Mandate Penalty Calculation ✔ ✔
TX-16 Claim for Refund of Temporary Disability Insurance Tax ✖ ✔

1041

Form Description e-File Paper-File
BUS-V Business Tax Payment Voucher Form ✖ ✔
RI-1040C Composite Income Tax Return ✖ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✖ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✖ ✔
RI-1040C-V Composite Income Tax Return Payment ✖ ✔
RI-1041 Fiduciary Income Tax Return ✔ ✔
RI-1041ES Fiduciary Income Tax Estimated Payment ✖ ✔
RI-1041V Fiduciary Income Tax Return Payment ✖ ✔
RI-2210 Underpayment of Estimated Tax by Individuals, Estates ✔ ✔
RI-2848 Power of Attorney ✖ ✔
RI4562 Depreciation and Amortization ✖ ✔
RI-4868C Composite Income Tax Return Extension Payment ✖ ✔
RI-8736 Fiduciary Income Tax Return Extension Payment ✔ ✔
RI-PTE Pass-Through Entity Election Tax Return ✖ ✔
Schedule CR (RI-1041) Other Rhode Island Credits ✔ ✔
Schedule K-1 (RI-1041) Beneficiary’s Share of Income, Deductions, Credits, etc. ✔ ✔
Schedule M (RI-1041) Modifications to Federal Total Income ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔
Schedule W (RI-1041) W-2 and 1099 Information ✔ ✔
T-77 Discharge of Estate Tax Lien ✖ ✔
T-79 Application for Estate Tax Waiver ✖ ✔

1065

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request ✔ ✔
BUS-V Business Tax Payment Voucher Form ✖ ✔
K-1 Taxpayer’s Share of Income, Deductions, Credits, etc. ✔ ✔
RI-1040C Composite Income Tax Return ✖ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✖ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✖ ✔
RI-1040C-V Composite Income Tax Return Payment ✖ ✔
RI-1065 Partnership Income Return ✔ ✔
RI-2848 Power of Attorney ✖ ✔
RI4562 Depreciation and Amortization ✖ ✔
RI-4868C Composite Income Tax Return Extension Payment ✖ ✔
RI-PTE Pass-Through Entity Election Tax Return ✖ ✔
Schedule CR-PT Other Rhode Island Credits for RI-1065 and RI-1120S ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔

1120

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request ✔ ✔
BUS-V Business Tax Payment Voucher Form ✖ ✔
RI-1120C Business Corporation Tax Return ✔ ✔
RI-2220 Underpayment of Estimated Tax by Corporate Filers ✔ ✔
RI-2441 Adult and Child Day Care Assistance and Development Tax Credit ✔ ✔
RI-2848 Power of Attorney ✖ ✔
RI-2874 Employer’s Apprenticeship Credit ✔ ✔
RI-3468 Investment Tax Credit ✔ ✔
RI4562 Depreciation and Amortization ✖ ✔
RI-5009 Educational Assistance & Development ✖ ✔
RI-6324 Employer’s Adult Education Credit ✔ ✔
RI-7695E Research & Development Expense Credit ✖ ✔
RI-8826 Disabled Access Credit ✔ ✔
RI-9261 Jobs Development Act (JDA) Rate Reduction ✔ ✔
Schedule B-CR Business Entity Credit Schedule ✔ ✔

1120-S

Form Description e-File Paper-File
BUS-EST Business Tax Estimated Payment Form ✖ ✔
BUS-EXT Business Tax Automatic Extension Request ✔ ✔
BUS-V Business Tax Payment Voucher Form ✖ ✔
K-1 Taxpayer’s Share of Income, Deductions, Credits, etc. ✔ ✔
Q-Sub Schedule (RI-1120S) Qualified S Subchapter Subsidiaries Listing ✔ ✔
RI-1040C Composite Income Tax Return ✖ ✔
RI-1040C-ES Composite Income Tax Estimated Payment ✖ ✔
RI-1040C-NE Nonresident Income Tax Agreement/Election to be Included in a Composite Return ✖ ✔
RI-1040C-V Composite Income Tax Return Payment ✖ ✔
RI-1120S Subchapter S Business Corporation Tax Return ✔ ✔
RI-2848 Power of Attorney ✖ ✔
RI4562 Depreciation and Amortization ✖ ✔
RI-4868C Composite Income Tax Return Extension Payment ✖ ✔
RI-PTE Pass-Through Entity Election Tax Return ✖ ✔
Schedule CR-PT Other Rhode Island Credits for RI-1065 and RI-1120S ✔ ✔
Schedule PTW Pass-Through Withholding Transmittal Schedule ✔ ✔
Schedule S (RI-1120S) Excess Net Passive Income Tax Calculation ✖ ✔

706

Form Description e-File Paper-File
RI-706 Estate Tax Return, Date of Death on or After 1/1/2015 ✖ ✔

Modified Forms

  • Form RI-1040H, Property Tax Relief Claim – Updated the following thresholds:

    • Part 1, line E – $37,870 to $39,275

    • Part 3, line 6 – $650 to $675

    • Part 4, line 12 – $650 to $675

  • Schedule CR, Other Rhode Island Credits – Added “Low Income Housing Tax Credits”

  • Schedule K-1, Taxpayer’s Share of Income, Deductions, Credits, Etc. – Modified

  • Schedule M, Modifications to Federal AGI – Added modification for taxpayers receiving military service pensions

Obsolete Form

Form RI-1099E has been discontinued.

Tax Law Changes

  • Standard deduction amounts have been adjusted as follows:

    • Single – $10,550

    • Married Filing Joint – $21,150

    • Qualifying Widow(er) – $20,050

    • Married Filing Separate – $10,525

    • Head of Household – $15,850

  • The personal exemption amount has been increased to $4,950.

  • Income tax brackets have been updated.

  • The standard deduction and exemption phaseout amount has been increased to $246,450.

  • Federal AGI amounts for the Social Security modification have been adjusted.

  • Federal AGI amounts for the pension and annuity modification have been adjusted.

  • Use tax tables have been updated.