Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 2 - Extension of Time to File (280-RICR-20-55-2)
Section 280-RICR-20-55-2.9 - Waiver of Late Filing Addition to the Tax

1. Pursuant to R.I. Gen. Laws § 44-30-85, a taxpayer who wishes to avoid the addition to the tax for failure to file a tax return or pay tax must make an affirmative showing of all facts alleged as reasonable cause for his failure to file such return or pay such tax on time in the form of a written statement containing a declaration that is made under the penalties of perjury. This statement should be filed with the tax administrator.

2. If the tax administrator determines that the delinquency was due to reasonable cause and not willful neglect, the addition to the tax will not be assessed.

1. The amount of tax shown on the individual income tax return minus the amount of tax paid on or before the regular due date of the return (by virtue of the tax withheld by the employer, estimated tax payments, and any payment with an application for extension of time to file pursuant to R.I. Gen. Laws § 44-30-57) is less than or equal to twenty percent (20%) of the amount of tax shown on the individual income tax return; and

2. Any balance due shown on the individual income tax return is remitted with the return.