Rhode Island Estate Tax Credit Transmittal

Estate Tax Credit Transmittal
Microsoft Word - Incentive and Credit Overview for DLT
State of Rhode Island Division of Taxation

Form RI-100

16160199990101

Estate Tax Return - Date of death on or after 1/1/2002

FILING FEE: $50.00 - DEATH CERTIFICATE REQUIRED
Pro Forma Return

ALL INFORMATION IS REQUIRED

Amended Return

Decedent's first name

MI

Suffix

Last name

Decedent's address

State

City, town or post office
Probate case number

Date of death

Executor/personal rep/administrator's first name

MI

Suffix

Child

Sibling

Preparer's first name

Executor/personal rep/admin's SSN

City, town or post office

Relationship: Personal representative is

ZIP code

Location of court

Last name

Executor/personal rep/administrator's address

Spouse

Decedent's social security number

State

ZIP code

Capacity
Parent

Executor

Other____________
MI

Person in
Possession
of Property

Administrator

Last name

Suffix

Other____________

Preparer's telephone number

Preparer's firm name, if applicable

Preparer's address

City, town or post office

State

ZIP code

Part 1:
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 requested.
An extension of time to file the Federal return has been approved.
(A true copy is attached.)

Extension Date:

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

Extension Date

Part 2:
Marital status of the decedent at time of death

Name

SSN

Date

Married - Enter spouse's name and SSN:
Widow/widower - Enter spouse information:

Single
Legally separated
Divorced - Enter date divorce decree became final:

Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908
Revd
11/2020

State of Rhode Island Division of Taxation

Form RI-100
Estate Tax Return - Date of death on or after 1/1/2002

16160199990102

Decedent's name

Decedent's social security number

Part 3:
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? Include TYPED Form T-77 for each property to be discharged.................................................................

Yes

No

Yes

No

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? Include a TYPED Form T-79 for each security....................................................................

Part 4:
1 Rhode Island Assets

...........................................................................................................................

1

2 Non-Rhode Island Assets.........................................................................................................................

2

3 TOTAL ASSETS. Add lines 1 and 2.........................................................................................................

3

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.

$50.00 FEE IS NOT REQUIRED IF PAID WHEN EXTENSION WAS FILED.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Executor/personal rep/administrator signature
Date
Telephone number

I declare that I am the
(Please check one)

Attorney

Certified public
accountant

Enrolled
agent

for the executor and prepared this return for the executor. I am not under suspension or
disbarment from practice before the IRS and am qualified in the state shown above.

Preparer signature

Date

May the Division of Taxation contact your preparer? YES
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