Rhode Island Form 100 PDF Details

The Rhode Island 100 form serves as an essential document for managing estate tax obligations in the State of Rhode Island and Providence Plantations. This form is specifically designed to streamline the process of filing estate taxes, providing a comprehensive structure for personal representatives to declare assets within the Rhode Island jurisdiction, and potentially outside of it, following a decedent's passing. With a mandated filing fee of $25.00, the form requires detailed information including the decedent's full name, date of death, Social Security Number, and a comprehensive listing of both in-state and out-of-state assets. It also demands the submission of death certificates and distinguishes various circumstances under which the estate may fall, such as whether a Federal return is necessary or if a Certificate of No Tax Due is requested. Additionally, the form addresses the requirement for disclosing real estate interests and securities of Rhode Island-incorporated businesses that may necessitate an estate tax waiver. Accurate computation of taxes, relying on the coordination between federal credit for state death taxes and the gross estate values, is crucial for the correct tax payable to Rhode Island. With penalties for perjury in case of misinformation, the Rhode Island 100 form underscores the importance of transparency and accuracy in the estate tax filing process, making it a critical responsibility for personal representatives managing the tax aspects of an estate within the state.

QuestionAnswer
Form NameRhode Island Form 100
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesri form 100, TRANSMITTAL, clothesinjewelry, T-77

Form Preview Example

FORM 100

STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS

 

 

 

 

D

IVISION OF AXATION

- E

STATE

 

AX

S

ECTION

FILING FEE $25.00

 

 

 

 

 

 

T

 

 

 

 

 

T

 

 

 

 

 

 

E

 

T

C

 

 

 

T

 

 

 

 

 

 

DEATH CERTIFICATE REQUIRED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATE

AX

 

REDIT

 

RANSMITTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Estate of

 

 

 

 

 

 

 

 

 

 

 

Date of Death

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

Probate Case Number and Location

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Personal Representative

 

 

 

 

 

 

 

 

 

 

Relationship - Personal Representative is:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse

Child Sibling Parent

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

Capacity:

 

 

Person in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Executor

Administrator

Possession

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

of Property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

Telephone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Attorney

 

 

 

 

 

 

 

 

 

 

 

Telephone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

City, State and Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A Federal return is not required to be filed, but a Certificate of No Tax Due is requested.

A Federal return is attached, but no Rhode Island tax is due. A Certificate of No Tax Due is required.

A Federal return is attached. A Notice of Estate Taxes Assessed is requested.

Payment of Rhode Island estate taxes is enclosed in the amount of $________________.

The Federal return is attached showing computation of the total credit. Apportionment is as shown in section II below.

An extension of time to file the Federal return has been approved. Extension Date: (A true copy attached.)

An extension of time to pay the Federal Tax has been approved. Extension Date: (A true copy attached.)

SECTION I:

REAL ESTATE REQUIRING DISCHARGE OF LIEN

Did the decedent have any interest in real estate located in Rhode Island requiring a discharge of estate tax lien?

Yes

 

No

 

 

 

Please include a typed Form T-77 in triplicate for each property to be discharged.

SECURITY REQUIRING ESTATE TAX WAIVER

Did the decedent have any interest in a security of a Rhode Island incorporated business requiring an estate tax waiver?

Yes

 

No

 

 

 

Please include a typed Form T-79 in duplicate for each security.

SECTION II:

RHODE ISLAND ASSETS: $

NON-RHODE ISLAND ASSETS: $

TOTAL: $

If a Federal Estate tax return is required, enter the total gross value for Federal Estate and Generation Skipping Tax purposes.

If no Federal Estate tax return is required, enter the total gross value of the decedent's estate. Gross value means the total value of the assets before any deductions.

Under penalties of perjury, I declare that I have examined this return including accompanying schedules and to the best of my knowledge and belief,

it is true correct and complete

Signature of personal representative

Date

Signature of preparer

Date

Name, address and telephone number of preparer (please print or type)

Phone #

Revised 08/07/2008

SCHEDULE A: COMPUTATION OF TAX - DECEDENT DOMICILED IN RHODE ISLAND

1.

Federal Credit for State Death Taxes from Federal Form 706:

 

 

$

 

2.

Death

taxes paid to a

state

other than

Rhode

Island:

 

$

 

 

 

 

 

(If none, skip lines 2 through 7. Enter amount from line 1 on line 8).

 

 

 

 

 

3.

Federal Gross Estate from Federal Form 706:

 

 

 

 

$

 

 

 

4.

Non-Rhode Island Gross Estate*:

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

5.

Percentage of non-Rhode Island Gross Estate to Federal Gross Estate:

%

 

 

(Divide Line 4 by Line 3).

 

 

 

 

 

 

 

 

 

 

 

6.

Adjusted State Death Tax Credit - Multiply Line 1 by Line 5:

 

 

 

$

 

 

 

7.

Enter the lesser of line 2 or line 6:

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

Tax Payable to Rhode Island (Line 1 less line 7):

 

 

 

 

$

 

 

 

 

B: C

 

T

- D

D

 

O

 

R

S

 

OMPUTATION OF

 

UTSIDE OF

 

CHEDULE

 

AX

 

ECEDENT OMICILED

 

 

HODE ISLAND

1.

Federal Credit for State Death Taxes from Federal Form 706:

 

 

$

 

 

 

2.

Federal Gross Estate from Federal Form 706:

 

 

 

 

$

 

 

 

3.

Rhode Island Gross Estate**:

 

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Percentage of Rhode Island Gross Estate to Federal Gross Estate:

 

%

 

 

(Divide Line 3 by Line 2).

 

 

 

 

 

 

 

 

 

 

 

5.

Tax Payable to Rhode Island (Multiply Line 1 by line 4):

 

 

 

$

 

*Non-Rhode Island Gross Estate for a decedent domiciled in Rhode Island means the total value of real estate and tangible personal property (cars, boats, clothes, jewelry, furniture, etc.) which is located outside of Rhode Island at the date of death. The property must actually be taxed by another state and the tax must qualify for the federal credit for state death taxes.

**Rhode Island Gross Estate for a decedent domiciled outside of Rhode Island means the value of real estate and tangible personal property (cars, boats, clothes, jewelry, furniture, etc.) which is located in Rhode Island at the date of death.

PLEASE NOTE: Bank accounts, stocks, bonds and mortgages are intangible assets and are taxable by the state in which the decedent was domiciled at the time of death regardless of where the asset was then located.

Make checks payable to the RI Division of Taxation.

Mail forms and checks to the Rhode Island Division of Taxation Estate Tax Section

One Capitol Hill Providence, RI 02908

Revised 08/07/2008

How to Edit Rhode Island Form 100 Online for Free

If you desire to fill out T-79, you don't have to install any sort of programs - simply try our PDF editor. FormsPal development team is ceaselessly endeavoring to improve the tool and help it become much faster for clients with its cutting-edge features. Bring your experience to a higher level with continually growing and exceptional opportunities we offer! Getting underway is simple! What you need to do is stick to the following basic steps down below:

Step 1: Access the PDF inside our editor by hitting the "Get Form Button" at the top of this page.

Step 2: When you start the tool, you'll see the document all set to be filled out. Other than filling out different fields, you can also do several other things with the PDF, namely writing your own words, editing the initial textual content, adding illustrations or photos, putting your signature on the form, and more.

Filling out this form requires attentiveness. Make certain every blank field is filled in accurately.

1. Begin completing your T-79 with a selection of essential blanks. Gather all the important information and ensure absolutely nothing is omitted!

Filling in part 1 in DOMICILED

2. After performing the previous part, go on to the subsequent step and complete the necessary details in these fields - A Federal return is not required, A Federal return is attached but, A Federal return is attached A, Payment of Rhode Island estate, An extension of time to file the, Extension Date, An extension of time to pay the, Extension Date, SECTION I REAL ESTATE REQUIRING, Yes, Please include a typed Form T in, SECTION II, RHODE ISLAND ASSETS, NONRHODE ISLAND ASSETS, and TOTAL.

The best way to prepare DOMICILED step 2

It is easy to make errors while filling in your A Federal return is attached A, therefore be sure you go through it again before you submit it.

3. This third part will be straightforward - fill in all of the form fields in Name address and telephone number, Phone, and Revised to complete this part.

Filling in segment 3 of DOMICILED

4. This next section requires some additional information. Ensure you complete all the necessary fields - Federal Credit for State Death, Death If none skip lines through, to a state other, taxes paid, than Rhode, Island, Federal Gross Estate from Federal, NonRhode Island Gross Estate, Percentage of nonRhode Island, Adjusted State Death Tax Credit, Enter the lesser of line or line, and Tax Payable to Rhode Island Line - to proceed further in your process!

Writing segment 4 of DOMICILED

5. To finish your form, the final area involves a number of additional blank fields. Entering Federal Credit for State Death, Federal Gross Estate from Federal, Rhode Island Gross Estate, Percentage of Rhode Island Gross, Tax Payable to Rhode Island, NonRhode Island Gross Estate for a, Rhode Island Gross Estate for a, and PLEASE NOTE Bank accounts stocks is going to finalize the process and you will be done in a blink!

Completing section 5 of DOMICILED

Step 3: Go through the information you've typed into the form fields and then press the "Done" button. Obtain the T-79 when you sign up at FormsPal for a 7-day free trial. Instantly access the pdf file from your FormsPal cabinet, together with any edits and changes conveniently kept! When using FormsPal, you're able to fill out forms without needing to worry about database breaches or data entries being shared. Our secure platform helps to ensure that your personal data is maintained safe.

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