State of Rhode Island Division of Taxation 
      2023 Form RI-2210 
      Underpayment of Estimated Tax by Individuals, Estates                                                                                                                  23101299990101

Name(s) shown on Form RI-1040, RI-1040NR or RI-1041                                                                                                                                       Your SSN or FEIN

CHECK THE APPROPRIATE BOX   IF EITHER OF                         THE  CIRCUMSTANCES                                                                                BELOW APPLY :

   TAXPAYER IS A FARMER OR FISHERMAN

   TAXPAYER IS USING THE ANNUALIZATION OF INCOME METHOD (RI-2210, Part 5)

PART 1 - REQUIRED ANNUAL PAYMENT
 1 Enter your 2023   RI income tax from RI-1040, line 10a less lines 14d and 14e, RI-1040NR, line 13a less line 17d or RI-1041, line 14a                                                  1
 2 Enter 80% of the amount shown on line 1.................................................................................                                        2
 3 RI withheld taxes paid for 2023 from RI-1040, line 14a, RI-1040NR, lines 17a and 17c or RI-1041, lines 15a and 15c......................                                               3
 4 Subtract line 3 from line 1.  If the result is $250.00 or less, do not complete the rest of this form........................................................                          4
 5 Enter2022your RI tax from RI-1040, line 10a less line 14d and 14e, RI-1040NR, line 13a less line 17d or RI-1041, line 14A...........                                                   5
 6 EnterSMALLERthe  of line 2 or line 5.................................................................................................................................................. 6

PART 2 - SHORTCUT METHOD
You can use this method if you meet the following conditions (Otherwise, you must complete parts 3 and 4 to figure your underestimating interest):
   1  You made no estimated payments  ORall 4 estimated payments were equal and paid by the appropriate due dates; 
   2    ANDyou did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).
 7 Enter the amount from Part 1, line 6 above.................................................................................................................                            7
 8 Total withholding and estimated tax you paid - RI-1040, lines 14a and 14b, RI-1040NR, lines 17a, 17b and 17c or RI-1041, lines 15a, 15b and 15c.                                       8
 9 Underpayment.  Subtract line 8 from line 7.  If zero or less, enter $0..........................................................................                                       9
10 Multiply line 9 by 8.0046% (0.080046).........................................................................................................................                         10
11 If the amount on line 9 was paid on or after 4/15/2024, enter $0
   If the amount on line 9 was paid before 4/15/2024, make the following calculation:
   The amount on line 9 (times) the number of days paid before 4/15/2024 (times) 0.000328 and enter the result here.....                                                                  11
12 UNDERESTIMATING INTEREST.  Subtract line 11 from line 10.  Enter here and on RI-1040, line 15b, RI-1040NR, line 18b or
   RI-1041, line 16b.                                                                                                                                                                     12

PART 3 - FIGURE YOUR UNDERPAYMENT                                                                                                                                              PAYMENT DUE DATES
                                                                                                                                                                    Column A   Column B     Column C      Column D 
                                                                                                                                                                    04/15/2023 06/15/2023  09/15/2023     01/15/2024
13 Divide the Amount on line 6 by four (4)and enter the result in each column..                                                                                  13

14 Annualized income installments from Part 5, line 33.  NOTE: Complete lines
   15 through 17 in one column before completing the next column..................                                                                               14

15 Enter the amount from line 13 or line 14 if applicable ....................................                                                                   15

16 Rhode Island tax withheld and estimated tax paid.  If line 16 is equal to or 
   more than line 15 for all installment periods, do not complete or file this  
                                                                                                                                                                 16
   form unless you report annualized income installments on line 14................
17 UNDERPAYMENT.  Subtract line 16 from line 15 OR
   OVERPAYMENT.  Subtract line 15 from line 16..................................................                                                                 17

                                                                                 Page 1

     State of Rhode Island Division of Taxation 
     2023 Form RI-2210 
     Underpayment of Estimated Tax by Individuals, Estates                                                                        IMAGEONLY

Name(s) shown on Form RI-1040, RI-1040NR or RI-1041                                                                                         Your SSN or FEIN

PART 4 - HOW TO FIGURE THE CHARGES                                                                                                PAYMENT DUE DATES
                                                                                                                       Column A   Column B   Column C                Column D 
                                                                                                                       04/15/2023 06/15/2023 09/15/2023              01/15/2024
18 Payment date or date listed in instructions for line 18, whichever is earlier...      18
                                                                                                                       MMDDYY     MMDDYY     MMDDYY                  MMDDYY
19 a Number of days from the installment date to the date of payment or the due
   date of the next installment, whichever is earlier (see instructions) ............... 19a                             days         days   days
   b Number of days on line 19a X 12% X underpayment on line 17....................
                      365                                                                19b
20 a Number of days from January 1, 2024 to the date of payment or January 15, 2024 whichever is earlier .........                    20a                        days
   b Number of days on line 20a X 12% X underpayment on line 17.......................................................................
                      366                                                                                                             20b
21 a Number of days from January 15, 2024 to the date of payment or April 15, 2024, whichever is earlier......................................                   21a    days
   b Number of days on line 21a X 12% X underpayment on line 17 .................................................................................................
                      366                                                                                                                                        21b
22 UNDERESTIMATING INTEREST. Total amount from all columns on lines 19b, 20b and 21b. Enter here and on RI-1040, line 
   15b, RI-1040NR, line 18b or RI-1041, line 16b.  Attach this form to your Rhode Island return...................................................               22

Part 5 Annualized Income Installment Worksheet
IMPORTANT: Complete one column lines 23 - 33 before completing the next column.                                        Column A   Column B   Column C                Column D 
                                                                                                                       01/01/2023 01/01/2023 01/01/2023              01/01/2023 
                                                                                                                       03/31/2023 05/31/2023 08/31/2023              12/31/2023
23 Figure your actual taxable income ...........................................................................

24 Annualization amount...................... ........................................................................ 4          2.4        1.5                     1

25 Multiply the amount on line 23 by the indicator on line 24 .......................................

26 Figure your Rhode Island tax on the amount on line 25 ..........................................

27 Applicable percentage.............................................................................................  20%        40%        60%                     80%

28 Multiply the amount on line 26 by the applicable percentages on line 27.....................

29 Enter the combined amount from line 33 for all preceding periods...............................

30 Subtract line 29 from line 28 (not less than zero) ....................................................

31 Enter the amount from RI-2210, page 1, line 13 for the period plus the amount  
   from line 32 of this worksheet for the preceding period ...........................................

32 If line 31 is more than line 30, SUBTRACT line 30 from line 31, OTHERWISE enter $0

33 Enter the smaller of line 30 or line 31 here and on page 1, line 14.............................

                                                    Page 2

           State of Rhode Island Division of Taxation 
           2023 Form RI-2210 
           Underpayment of Estimated Tax by Individuals, Estates

PURPOSE OF THIS FORM                                                            
Individuals should use this form to determine if their income tax was suffi-   Line 15 - Enter the amount from line 13 (or from line 14, if line 14 was 
ciently prepaid throughout the year by having Rhode Island tax withheld or     completed). 
by paying Rhode Island estimated tax.  If not, a charge may be imposed         Line -16 You are considered to have paid Rhode Island withholding tax 
on the underpayment of the taxes.  Complete Part 1 of this form to deter-      evenly during the year unless you can show otherwise. Therefore, you 
mine if the payment of the charge may be avoided.                              are considered to have paid one-fourth of your Rhode Island withholding 
                                                                               on each installment due date. Divide the total amount withheld by 4 and 
If you are a farmer or fisherman, or are using the annualization of in-        enter the results in each column. Enter the estimated taxes paid that were 
come method, check the appropriate box at the top of the form.                 for 2023 tax year plus any portion of your overpayment from 2023, which 
                                                                               you elected to be applied to 2023. Enter in column A those payments 
FARMER AND FISHERMAN                                                           made on or before April 15, 2023, in column B those payments made be-
If you meet both of the following tests, you may be exempt from the            tween April 16, 2023 and June 15, 2023, in column C those payments 
charge for underpayment of estimated tax: 1Gross income from farming           made between June 16, 2023 and September 15, 2023, and in column D 
or fishing is at least two thirds of your annual gross income; and,   2Filed   those payments made between September 16, 2023 and January 15, 
Form RI-1040 or RI-1040NR and paid the tax due on or before March 1,           2024.   
2024. If you meet both of the tests, enter zero on Form RI-2210, line 22,      If you filed your return on or before January 31, 2024 and paid the tax bal-
as well as on RI-1040, line 15b or RI-1040NR, line 18b.  Otherwise, sub-       ance in full, then enter that amount in column D. This only applies to 
stitute 66.67 % for 80% on Part I, line 2 and complete Part 1 and Part 3,      those taxpayers who either were not required to make a Rhode Island es-
Column D of this form.  Enter all Rhode Island withholding and estimates       timated tax payment prior to the January 15, 2024 installment date or in-
paid in Column D.  Attach this form to your return or mail to RI Division of   cluded their January 15, 2024 installment payment with the tax balance 
Taxation if the return has been previously filed.                              paid on or before January 31, 2024. 
                                                                               Line 17 - Subtract line 16 from line 15 for any underpayments. Subtract 
ESTATES                                                                        line 15 from line 16 for any overpayments.  Any overpayments on line 17 
Estates are not required to file a declaration of estimated tax for the first  should be used to increase the amount entered on line 16 for the next in-
two years after a decedent’s death.  If the estate qualifies for this exemp-   stallment period.  Any underpayment on line 17 should be used to de-
tion from remitting payments and is not subject to the charge for underesti-   crease the amount on line 16 for the next installment period.  However, if 
mating interest, enter zero on Form RI-2210, line 22, as well as on            you entered amounts on line 14, annualized income installments, and the 
RI-1041, line 16b.                                                             amounts on line 17 are zero ($0) or less for all installment periods, then 
                                                                               enter zero ($0) on line 22 and file this form with your return. 
PART 1 - REQUIRED ANNUAL PAYMENT                                                
Line 1 - Enter your 2023 RI tax from RI-1040, line 10a less lines 14d and      PART 4 - HOW TO FIGURE THE CHARGE 
14e, RI-1040NR, line 13a less line 17d or RI-1041, line 14a.                   Line -Column18A: Enter the date you paid the tax balance due for the 
Line 2 - Enter 80% of the amount shown on line 1.                              current installment or 6/15/2023, whichever is earlier. Column B: Enter the 
Line 3 - Enter your 2023 RI taxes withheld from RI-1040, line 14a , RI-        date you paid the tax balance due for the current installment or 9/15/2023, 
1040NR, lines 17a and 17c or RI-1041, lines 15a and 15c.                       whichever is earlier. Column C: Enter the date you paid the tax balance 
Line 4 - Subtract line 3 from line 1.  If the result is $250.00 or less you do due for the current installment or 12/31/2023, whichever is earlier. Column 
not owe any amount and need not complete the rest of this form.                D: Enter the date you paid the tax balance due for the current installment 
Line 5 - Enter your 2022 RI tax - RI-1040, line 10 less lines 14d and 14e,     or 4/15/2024, whichever is earlier. 
RI-1040NR, line 13 less line 17d, or RI-1041, line 14A.  If you had no fed-    Line -19aColumn A & Column B: Enter the number of days from the in-
eral tax liability for 2022 and you were a Rhode Island resident during all    stallment due date to the date of payment or the due date of the next in-
of 2022, and your 2022 federal tax return was (or would have been had          stallment, whichever is earlier. Column C: Enter the number of days from 
you been required to file) for a full 12 months, then enter zero (0).          the installment due date to the date of payment or January 1, 2024, 
Line 6 - Enter the smaller of line 2 or line 5 (including zero).  If line 6 is whichever is earlier. 
zero, you do not owe any amount and need not complete the rest of this         Line 19b - Compute the charge using the applicable interest rates and 
form.  However, you must attach this form to your Rhode Island return.         number of days times underpayment entered on line 17 for each install-
                                                                               ment period.  Divide the number of days from line 19a by the total number 
PART 2 - SHORTCUT      METHOD                                                  of days in the year times the applicable interest rate times the amount of 
Line 7 - Enter the amount from line 6.                                         the underpayment on line 17 for each installment. 
Line 8 - Enter the total amount of estimated tax and withholding tax you       Line 20a - Enter the number of days from January 1, 2024 to the date of 
paid for 2023 (RI-1040, lines 14a and 14b, RI-1040NR, lines 17a, 17b and       payment or January 15, 2024, whichever is earlier. 
17c or RI-1041, lines 15a, 15b and 15c).                                       Line 20b - Compute the charge using the applicable interest rates and 
Line 9 - Subtract line 8 from line 7.                                          number of days times underpayment entered on line 17 for each install-
Line 10 - Multiply line 9 by 8.0046% (0.080046).                               ment period.  Divide the number of days from line 20a by the total number 
Line 11 - If you paid the tax balance after 4/15/2024, enter zero (0). If you  of days in the year times the applicable interest rate times the amount of 
paid the tax balance due before 4/15/2024, multiply the number of days         the underpayment on line 17.  
paid before 4/15/2024 by the amount on line 9 and by 0.000328 and enter        Line 21a - Enter the number of days from January 15, 2024 to the date of 
the result on line 11.                                                         payment or April 15, 2024, whichever is earlier.  
Line 12 - Subtract line 11 from line 10.  Enter here and on RI-1040, line      Line 21b - Compute the charge using the applicable interest rates and 
15b, RI-1040NR, line 18b or RI-1041, line 16b.                                 number of days times underpayment entered on line 17 for each install-
                                                                               ment period.  Divide the number of days from line 21a by the total number 
PART 3 - FIGURE YOUR UNDERPAYMENT                                              of days in the year times the applicable interest rate times the amount of 
Line -13   Divide the amount shown on line 6 by four (4) and enter the re-     the underpayment on line 17.  
sult in each column.                                                           The interest rate to be used is 12% per annum 
Line -14If your income varies during the year    , you may complete the an-    Line -22 Add the amounts from all columns on lines 19b, 20b and 21b 
nualized income installment worksheet.  However, if you complete and use       and enter the total here.  Include this amount with your tax balance pay-
line 14 for any installment you must complete it and use it for all install-   ment and attach this form to your return.  If your Rhode Island tax return 
ments.                                                                         has previously been filed, then attach your check to this form and mail it to 
                                                                               the RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806. 
NOTE: COMPLETE LINES 15-17 FOR ONE COLUMN BEFORE  
COMPLETING THE NEXT COLUMN.