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4        State of Rhode Island Division of Taxation                                                                                                                                                                     4
5        2023 Form RI-2210                                                                                                                                                                                              5
6        Underpayment of Estimated Tax by Individuals, Estates                                                                                                                  23101299990101                          6
7                                                                                                                                                                                                                       7
8                                                                                                                                                                                                                       8
   Name(s) shown on Form RI-1040, RI-1040NR or RI-1041                                                                                                                                       Your SSN or FEIN
9                                                                                                                                                                                                                       9
10 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                     999999999                 10
11                                                                                                                                                                                                                      11
12 CHECK THE APPROPRIATE BOX   IF EITHER OF                         THE  CIRCUMSTANCES                                                                                 BELOW APPLY :                                    12
13                                                                                                                                                                                                                      13
14    TAXPAYER IS A FARMER OR FISHERMAN                                                                                                                                                                                 14
15                                                                                                                                                                                                                      15
16    TAXPAYER IS USING THE ANNUALIZATION OF INCOME METHOD (RI-2210, Part 5)                                                                                                                                            16
17                                                                                                                                                                                                                      17
18 PART 1 - REQUIRED ANNUAL PAYMENT                                                                                                                                                                                     18
19  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  9999999999 99          19
20  2 Enter 80% of the amount shown on line 1.................................................................................                                         2 9999999999 99                                  20
21  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  9999999999 99          21
22  4 Subtract line 3 from line 1.  If the result is $250.00 or less, do not complete the rest of this form........................................................                           4  9999999999 99          22
23  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  9999999999 9923
24  6 EnterSMALLERthe  of line 2 or line 5..................................................................................................................................................  6  9999999999 9924
25                                                                                                                                                                                                                      25
26 PART 2 - SHORTCUT METHOD                                                                                                                                                                                             26
27 You can use this method if you meet the following conditions (Otherwise, you must complete parts 3 and 4 to figure your underestimating interest):27
28    1  You made no estimated payments  ORall 4 estimated payments were equal and paid by the appropriate due dates;                                                                                                   28
29    2    ANDyou did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).                                                                                                                           29
30  7 Enter the amount from Part 1, line 6 above.................................................................................................................                             7  9999999999 99          30
31  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  9999999999 99          31
32  9 Underpayment.  Subtract line 8 from line 7.  If zero or less, enter $0..........................................................................                                        9  9999999999 99          32
33 10 Multiply line 9 by 8.0046% (0.080046).........................................................................................................................                          10 9999999999 99          33
34 11 If the amount on line 9 was paid on or after 4/15/2024, enter $0                                                                                                                                                  34
35    If the amount on line 9 was paid before 4/15/2024, make the following calculation:                                                                                                                                35
36    The amount on line 9 (times) the number of days paid before 4/15/2024 (times) 0.000328 and enter the result here.....                                                                   11 9999999999 99          36
37 12 UNDERESTIMATING INTEREST.  Subtract line 11 from line 10.  Enter here and on RI-1040, line 15b, RI-1040NR, line 18b or                                                                                            37
38    RI-1041, line 16b.                                                                                                                                                                      12 9999999999 99          38
39                                                                                                                                                                                                                      39
40 PART 3 - FIGURE YOUR UNDERPAYMENT                                                                                                                                               PAYMENT DUE DATES                    40
                                                                                                                                                                       Column A    Column B   Column C       Column D 
41                                                                                                                                                                     04/15/2023  06/15/2023 09/15/2023     01/15/2024 41
42                                                          DRAFT                                                                                                                                                       42
43 13 Divide the Amount on line 6 by four (4)and enter the result in each column..                                                                                  13 99999999 9999999 9999999 9999999                 43
44                                                                                                                                                                                                                      44
45 14 Annualized income installments from Part 5, line 33.  NOTE: Complete lines                                                                                                                                        45
46    15 through 17 in one column before completing the next column..................                                                                               14 99999999 9999999 9999999 9999999                 46
47                                                                                                                                                                                                                      47
48 15 Enter the amount from line 13 or line 14 if applicable ....................................                                                                   15 99999999 9999999 9999999 9999999                 48
49 16 Rhode Island tax withheld and estimated tax paid.  If line 16 is equal to or                                                                                                                                      49
50    more than line 15 for all installment periods, do not complete or file this                                                                                                                                       50
                                                                                                                                                                    16
51    form unless you report annualized income installments on line 14................                                                                                 99999999 9999999 9999999 9999999                 51
52                                                                                                                                                                                                                      52
   17 UNDERPAYMENT.  Subtract line 16 from line 15 OR09/07/2023
53                                                                                                                                                                                                                      53
54    OVERPAYMENT.  Subtract line 15 from line 16..................................................                                                                 17 99999999 9999999 9999999 9999999                 54
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4       State of Rhode Island Division of Taxation                                                                                                                                    4
5       2023 Form RI-2210                                                                                                                                                             5
6       Underpayment of Estimated Tax by Individuals, Estates                                                                          IMAGEONLY                                      6
7                                                                                                                                                                                     7
8                                                                                                                                                                                     8
   Name(s) shown on Form RI-1040, RI-1040NR or RI-1041                                                                                           Your SSN or FEIN
9                                                                                                                                                                                     9
10 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                         999999999                           10
11                                                                                                                                                                                    11
12 PART 4 - HOW TO FIGURE THE CHARGES                                                                                                  PAYMENT DUE DATES                              12
                                                                                                                          Column A     Column B     Column C             Column D 
13                                                                                                                        04/15/2023   06/15/2023   09/15/2023           01/15/2024   13
   18 Payment date or date listed in instructions for line 18, whichever is earlier...      18
14                                                                                                                        061523MMDDYY 091523MMDDYY 123123MMDDYY         041524MMDDYY 14
15 19 a Number of days from the installment date to the date of payment or the due                                                                                                    15
16    date of the next installment, whichever is earlier (see instructions) ............... 19a                           999 days     999 days     999 days                          16
17    b Number of days on line 19a X 12% X underpayment on line 17....................                                                                                                17
18                       365                                                                19b                           9999999 9999999 9999999                                     18
19 20 a Number of days from January 1, 2024 to the date of payment or January 15, 2024 whichever is earlier .........                      20a      999 days                          19
20    b Number of days on line 20a X 12% X underpayment on line 17.......................................................................                                             20
21                       366                                                                                                               20b      9999999                           21
22 21 a Number of days from January 15, 2024 to the date of payment or April 15, 2024, whichever is earlier......................................                    21a 999days 22
23    b Number of days on line 21a X 12% X underpayment on line 17 .................................................................................................                  23
24                       366                                                                                                                                         21b 9999999      24
25 22 UNDERESTIMATING INTEREST. Total amount from all columns on lines 19b, 20b and 21b. Enter here and on RI-1040, line                                                              25
26    15b, RI-1040NR, line 18b or RI-1041, line 16b.  Attach this form to your Rhode Island return...................................................                22  9999999      26
27                                                                                                                                                                                    27
28                                                                                                                                                                                    28
29 Part 5 Annualized Income Installment Worksheet                                                                                                                                     29
30 IMPORTANT: Complete one column lines 23 - 33 before completing the next column.                                        Column A     Column B     Column C             Column D     30
31                                                                                                                        01/01/2023   01/01/2023   01/01/2023           01/01/2023   31
32                                                                                                                        03/31/2023   05/31/2023   08/31/2023           12/31/2023   32
33                                                                                                                                                                                    33
34 23 Figure your actual taxable income ...........................................................................       9999999 9999999 9999999 9999999                             34
35                                                                                                                                                                                    35
36 24 Annualization amount...................... ........................................................................ 4            2.4          1.5                  1            36
37                                                                                                                                                                                    37
38 25 Multiply the amount on line 23 by the indicator on line 24 .......................................                  9999999 9999999 9999999 9999999                             38
39                                                                                                                                                                                    39
40 26 Figure your Rhode Island tax on the amount on line 25 ..........................................                    9999999 9999999 9999999 9999999                             40
41                                                                                                                                                                                    41
42 27 Applicable percentage.............................................................................................DRAFT20%       40%          60%                  80%          42
43                                                                                                                                                                                    43
44 28 Multiply the amount on line 26 by the applicable percentages on line 27.....................                        9999999 9999999 9999999 9999999                             44
45                                                                                                                                                                                    45
46 29 Enter the combined amount from line 33 for all preceding periods...............................                     9999999 9999999 9999999 9999999                             46
47                                                                                                                                                                                    47
48 30 Subtract line 29 from line 28 (not less than zero) ....................................................             9999999 9999999 9999999 9999999                             48
49                                                                                                                                                                                    49
50 31 Enter the amount from RI-2210, page 1, line 13 for the period plus the amount                                                                                                   50
51    from line 32 of this worksheet for the preceding period ...........................................                 9999999 9999999 9999999 9999999                             51
52                                                                                                                                                                                    52
   32 If line 31 is more than line 30, SUBTRACT line 30 from line 31, OTHERWISE enter $009/07/2023
53                                                                                                                        9999999 9999999 9999999 9999999                             53
54                                                                                                                                                                                    54
55 33 Enter the smaller of line 30 or line 31 here and on page 1, line 14.............................                    9999999 9999999 9999999 9999999                             55
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4             State of Rhode Island Division of Taxation                                                                                                        4
5             2023 Form RI-2210                                                                                                                                 5
6             Underpayment of Estimated Tax by Individuals, Estates                                                                                             6
7                                                                                                                                                               7
8  PURPOSE OF THIS FORM                                                                                                                                         8
9  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      9
10 ciently prepaid throughout the year by having Rhode Island tax withheld or     completed).                                                                 10
11 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       11
   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 
12 mine if the payment of the charge may be avoided.                              are considered to have paid one-fourth of your Rhode Island withholding     12
13                                                                                on each installment due date. Divide the total amount withheld by 4 and     13
14 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  14
15 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     15
                                                                                  you elected to be applied to 2023. Enter in column A those payments 
16 FARMER AND FISHERMAN                                                           made on or before April 15, 2023, in column B those payments made be-       16
17 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          17
18 charge for underpayment of estimated tax: 1Gross income from farming           made between June 16, 2023 and September 15, 2023, and in column D          18
19 or fishing is at least two thirds of your annual gross income; and,   2Filed   those payments made between September 16, 2023 and January 15,              19
   Form RI-1040 or RI-1040NR and paid the tax due on or before March 1,           2024.   
20 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- 20
21 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      21
22 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-     22
23 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-   23
   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 
24 Taxation if the return has been previously filed.                              paid on or before January 31, 2024.                                         24
25                                                                                Line 17 - Subtract line 16 from line 15 for any underpayments. Subtract     25
26 ESTATES                                                                        line 15 from line 16 for any overpayments.  Any overpayments on line 17     26
27 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-   27
   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-
28 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  28
29 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     29
30 RI-1041, line 16b.                                                             amounts on line 17 are zero ($0) or less for all installment periods, then  30
31                                                                                enter zero ($0) on line 22 and file this form with your return.             31
   PART 1 - REQUIRED ANNUAL PAYMENT                                                
32                                                                                                                                                            32
   Line 1 - Enter your 2023 RI tax from RI-1040, line 10a less lines 14d and      PART 4 - HOW TO FIGURE THE CHARGE 
33 14e, RI-1040NR, line 13a less line 17d or RI-1041, line 14a.                   Line -Column18 A: Enter the date you paid the tax balance due for the       33
34 Line 2 - Enter 80% of the amount shown on line 1.                              current installment or 6/15/2023, whichever is earlier. Column B: Enter the 34
35 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, 35
   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 
36 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 36
37 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  37
38 Line 5 - Enter your 2022 RI tax - RI-1040, line 10 less lines 14d and 14e,     or 4/15/2024, whichever is earlier.                                         38
39 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-         39
   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-
40 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    40
41 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,         41
42 Line - Enter6the smaller of line 2 or line 5 (includingDRAFTzero).  If line 6 is whichever is earlier.                                                     42
43 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       43
   form.  However, you must attach this form to your Rhode Island return.         number of days times underpayment entered on line 17 for each install-
44                                                                                ment period.  Divide the number of days from line 19a by the total number   44
45 PART 2 - SHORTCUT        METHOD                                                of days in the year times the applicable interest rate times the amount of  45
46 Line 7 - Enter the amount from line 6.                                         the underpayment on line 17 for each installment.                           46
47 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     47
   paid for 2023 (RI-1040, lines 14a and 14b, RI-1040NR, lines 17a, 17b and       payment or January 15, 2024, whichever is earlier. 
48 17c or RI-1041, lines 15a, 15b and 15c).                                       Line 20b - Compute the charge using the applicable interest rates and       48
49 Line 9 - Subtract line 8 from line 7.                                          number of days times underpayment entered on line 17 for each install-      49
50 Line 10 - Multiply line 9 by 8.0046% (0.080046).                               ment period.  Divide the number of days from line 20a by the total number   50
51 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  51
   paid the tax balance due before 4/15/2024, multiply the number of days         the underpayment on line 17.  
52                                                                                                                                                            52
   paid before 4/15/2024 by the amount on line 9 and by 0.00032809/07/2023and enter Line -21aEnter the number of days from January 15, 2024 to the date of 
53 the result on line 11.                                                         payment or April 15, 2024, whichever is earlier.                            53
54 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       54
55 15b, RI-1040NR, line 18b or RI-1041, line 16b.                                 number of days times underpayment entered on line 17 for each install-      55
                                                                                  ment period.  Divide the number of days from line 21a by the total number 
56 PART 3 - FIGURE YOUR UNDERPAYMENT                                              of days in the year times the applicable interest rate times the amount of  56
57 Line -13   Divide the amount shown on line 6 by four (4) and enter the re-     the underpayment on line 17.                                                57
58 sult in each column.                                                           The interest rate to be used is 12% per annum                               58
59 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         59
   nualized income installment worksheet.  However, if you complete and use       and enter the total here.  Include this amount with your tax balance pay-
60 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  60
61 ments.                                                                         has previously been filed, then attach your check to this form and mail it to 61
62                                                                                the RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806.   62
   NOTE: COMPLETE LINES 15-17 FOR ONE COLUMN BEFORE  1111111111222222222233333333334444444444555555555566666666667777777777888
   COMPLETING THE NEXT COLUMN. 
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