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The Rhode Island 100 form plays a crucial role in the estate administration process for individuals who have passed away while residing in the state. This form is used to report the estate's value and determine any estate taxes owed to Rhode Island. It requires specific information, including the decedent's date of death, social security number, and the details of the personal representative handling the estate. A filing fee of $25 is mandated, and a death certificate must be included with the submission. The form also addresses the necessity of a Certificate of No Tax Due, which can be requested if no Rhode Island estate taxes are owed. For estates with real estate or securities located in Rhode Island, additional documentation such as Form T-77 or Form T-79 may be required. The Rhode Island 100 form also includes sections for detailing both Rhode Island and non-Rhode Island assets, allowing for a comprehensive overview of the estate's value. Additionally, the form outlines the computation of taxes due, incorporating federal credits and other relevant calculations to ensure accurate reporting. Completing this form is essential for compliance with state tax laws and facilitates the smooth transfer of assets to beneficiaries.

Rhode Island 100 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

⇓ Rhode Island 100

Form Specifications

Fact Name Fact Description
Governing Law The Rhode Island estate tax is governed by R.I. Gen. Laws § 44-22.
Filing Fee The filing fee for the Rhode Island 100 form is $25.00.
Death Certificate Requirement A death certificate is required to be submitted with the form.
Personal Representative The form requires the name and relationship of the personal representative.
Federal Return A federal return is not required, but a Certificate of No Tax Due can be requested.
Real Estate Interest The form asks if the decedent had any interest in Rhode Island real estate requiring a discharge of lien.
Security Interest It inquires if the decedent had any interest in securities requiring an estate tax waiver.
Asset Reporting Rhode Island and non-Rhode Island assets must be reported separately on the form.
Signature Requirement The form must be signed by the personal representative and the preparer.
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