Rhode Island taxpayers with known overdue state balances are due to receive tax-amnesty statements during November, ahead of a program opening Dec. 3, 2026.
The Division of Taxation's current guidance says eligible participants can have penalties waived and interest reduced by 25%. The underlying tax is still owed. The program runs through Feb. 15, 2027, for qualifying liabilities from periods ending on or before Dec. 31, 2025.
The mailed statement will list three due dates, each with its own payoff amount. Interest continues to accrue, so paying later can cost more. The Division says payments outside the amnesty window do not qualify. Taxpayers may pay in installments during the window, but must pay the full tax and reduced interest by Feb. 15, 2027, or all penalties and the waived interest come due.
Employer taxes administered by the Department of Labor and Training, including unemployment insurance and temporary disability insurance taxes, are excluded. The guidance excludes taxpayers in bankruptcy, in a hearing or under a stipulation. Anyone in those situations should ask the Tax Amnesty Section about their case.
Taxpayers can prepare by filing overdue returns and updating their mailing address. Individual eligibility and payment questions can go to Tax.Amnesty@tax.ri.gov. The Tax Amnesty Section lists weekday business hours of 8:30 a.m. to 3:30 p.m.
The Division cites Article 6 of House Bill 7127 Substitute A, as amended as the program's authority and lists Rhode Island General Laws Chapter 44-6.6 as the affected statute.
