State of Rhode Island Division of Taxation 
      2024 Form RI-2210C 
      Underpayment of Estimated Tax by Composite Filers                                                                                                                      24102599990101

Name shown on Form RI-1040C                                                                                                                                                              Federal employer identification number

CHECK THE BOX   IF THE BELOW          APPLIES    :

   TAXPAYER IS USING THE ANNUALIZATION OF INCOME METHOD

PART 1 - REQUIRED ANNUAL PAYMENT
 1 Enter your 2024  RI income tax from RI-1040C, line 11...............................................................................................................................   1
 2 Enter 80% of the amount shown on line 1.................................................................................                                        2
 3 RI withheld taxes paid for 2024 from RI-1040C, lines 13 and 14..........................................................................................................               3
 4 Subtract line 3 from line 1.  If the result is $250.00 or less, do not complete the rest of this form........................................................                          4
 5 Enter your 2023  RI income tax from RI-1040C, line 11...............................................................................................................................   5
 6 EnterSMALLERthe  of line 2 or line 5.................................................................................................................................................. 6

PART 2 - SHORTCUT METHOD
You can use this method if you meet the following conditions (Otherwise, you must complete parts 3 and 4 to figure your underestimating interest):
   1  You made no estimated payments  ORall 4 estimated payments were equal and paid by the appropriate due dates; 
   2    ANDyou did not complete RI-2210C, part 5 (Annualized Income Installment Worksheet).
 7 Enter the amount from Part 1, line 6 above.................................................................................................................                            7
 8 Total withholding and estimated tax you paid from RI-1040C, lines 12, 13 and 14...............................................................................                         8
 9 Underpayment.  Subtract line 8 from line 7.  If zero or less, enter $0..........................................................................                                       9
10 Multiply line 9 by 6.9762% (0.069762)........................................................................................................................                          10
11 If the amount on line 9 was paid on or after 4/15/2025, enter $0
   If the amount on line 9 was paid before 4/15/2025, make the following calculation:
   The amount on line 9 (times) the number of days paid before 4/15/2025 (times) 0.000191 and enter the result here.                                                                      11
12 UNDERESTIMATING INTEREST.  Subtract line 11 from line 10.  Enter here and on RI-1040C, line 18
   Attach this form to your Rhode Island return.........................................................................................................                                  12

PART 3 - FIGURE YOUR UNDERPAYMENT                                                                                                                                              PAYMENT DUE DATES
                                                                                                                                                                    Column A   Column B     Column C  Column D 
                                                                                                                                                                    04/15/2024 06/15/2024  09/15/2024 01/15/2025
                                               DRAFT 
13 Divide the amount on line 6 by four (4) and enter the result in each column.....                                                                              13

14 Annualized income installments from Part 5, line 33.  NOTE: Complete lines
   15 through 17 in one column before completing the next column..................                                                                               14

15 Enter the amount from line 13 or line 14 if applicable ....................................                                                                   15

16 Rhode Island tax withheld and estimated tax paid.  If line 16 is equal to or 
   more than line 15 for all installment periods, do not complete or file this                                                                                   16
   form unless you report annualized income installments on line 14................
17 UNDERPAYMENT.  Subtract line 16 from line 15 OR10/04/2024
   OVERPAYMENT.  Subtract line 15 from line 16..................................................                                                                 17

                                                                    Page 1

     State of Rhode Island Division of Taxation 
     2024 Form RI-2210C 
     Underpayment of Estimated Tax by Composite Filers                                                                            IMAGEONLY

Name shown on Form RI-1040C                                                                                                                Federal employer identification number

PART 4 - HOW TO FIGURE THE CHARGES                                                                                                PAYMENT DUE DATES
                                                                                                                       Column A   Column B   Column C                           Column D 
                                                                                                                       04/15/2024 06/15/2024 09/15/2024                         01/15/2025
18 Payment date or date listed in instructions for line 18, whichever is earlier...      18
                                                                                                                       MMDDYY     MMDDYY     MMDDYY                             MMDDYY
19 a Number of days from the installment date to the date of payment or the due
   date of the next installment, whichever is earlier (see instructions) ............... 19a                             days         days   days
   b Number of days on line 19a X 12% X underpayment on line 17....................
                      366                                                                19b
20 a Number of days from January 1, 2025 to the date of payment or January 15, 2025, whichever is earlier ........                    20a                        days
   b Number of days on line 20a X 12% X underpayment on line 17.......................................................................
                      365                                                                                                             20b
21 a Number of days from January 15, 2025 to the date of payment or April 15, 2025, whichever is earlier......................................                              21a    days
   b Number of days on line 21a X 12% X underpayment on line 17 .................................................................................................
                      365                                                                                                                                                   21b
22 UNDERESTIMATING INTEREST. Total amount from all columns on lines 19b, 20b and 21b. Enter here and on RI-1040C, 
   line 18.   Attach this form to your Rhode Island return................................................................................................................. 22

Part 5 Annualized Income Installment Worksheet
IMPORTANT: Complete one column lines 23 - 33 before completing the next column.

                                                                                                                       01/01/2024 01/01/2024 01/01/2024                         01/01/2024 
                                                                                                                       03/31/2024 05/31/2024 08/31/2024                         12/31/2024
23 Figure your actual taxable income ...........................................................................

24 Annualization amount...................... ........................................................................ 4          2.4        1.5                                1

25 Multiply the amount on line 23 by the indicator on line 24 .......................................

26 Figure your Rhode Island tax on the amount on line 25 ..........................................

27 Applicable percentage.............................................................................................DRAFT20%     40%        60%                                80%

28 Multiply the amount on line 26 by the applicable percentages on line 27.....................

29 Enter the combined amount from line 33 for all preceding periods...............................

30 Subtract line 29 from line 28 (not less than zero) ....................................................

31 Enter the amount from RI-2210C, page 1, line 13 for the period plus the amount  
   from line 32 of this worksheet for the preceding period ...........................................

32 If line 31 is more than line 30, SUBTRACT line 30 from line 31, OTHERWISE enter $010/04/2024

33 Enter the smaller of line 30 or line 31 here and on page 1, line 14..........................

                                                Page 2

           State of Rhode Island Division of Taxation 
           2024 Form RI-2210C 
           Underpayment of Estimated Tax by Composite Filers

                       PURPOSE OF THIS FORM                                               PART 3 - FIGURE YOUR UNDERPAYMENT 
                                                                                
Entities should use this form to determine if their income tax was suffi-      Payment Due Dates: 
ciently prepaid throughout the year by having Rhode Island tax withheld or     Column A: 
by paying Rhode Island estimated tax.  If not, a charge may be imposed         ▪       Calendar year-end taxpayers: For tax year 2024, leave this blank. 
on the underpayment of the taxes.  Complete Part 1 of this form to deter-      ▪       Taxpayers with a fiscal-year end other than 12/31/2024 should enter the    
mine if the payment of the charge may be avoided.                                      15th day of the fourth month of the taxable year. 
                                                                                
                                                                                       However, if your payment due date fell between April 15, 2024 and 
For tax year 2024 ONLY, if any of your due dates fell between April                    June 15, 2024, enter 7/15/2024. 
15, 2024 and June 15, 2024, you should account for the extended due             
dates allowed by the RI Division of Taxation and intended to provide           Column B: 
relief to taxpayers amidst the Coronavirus pandemic.  The due dates            ▪       Calendar year-end taxpayers: For tax year 2024, enter 7/15/2024. 
for payments to be paid from April 15, 2024 to June 15, 2024 were ex-          ▪       Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
tended to July 15, 2024.                                                               15th day of the sixth month of the taxable year. 
                                                                                
                                                                                       However, if your payment due date fell between April 15, 2024 and 
             PART 1 - REQUIRED ANNUAL PAYMENT                                          June 15, 2024, enter 7/15/2024. 
                                                                                
Line 1 - Enter your 2024 Rhode Island income tax from RI-1040C, line 11.       Column C: 
                                                                               ▪       Calendar year-end taxpayers: For tax year 2024, enter 9/15/2024. 
Line 2 - Enter 80% of the amount shown on line 1.                              ▪       Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
                                                                                       15th day of the ninth month of the taxable year. 
Line 3 - Enter the amount of Nonresident real estate withholding and Non-       
resident withholding received from pass-through entities for 2024 from RI-             However, if your payment due date fell between April 15, 2024 and 
1040C, lines 13 and 14.                                                                June 15, 2024, enter 7/15/2024. 
                                                                                
Line 4 - Subtract line 3 from line 1.  If the result is $250.00 or less you do Column D: 
not owe any amount and need not complete the rest of this form.                ▪       Calendar year-end taxpayers: For tax year 2024, enter 01/15/2025. 
                                                                               ▪       Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
Line 5 - Enter your 2023 RI tax - RI-1040C, line 11. If you had no federal             15th day of the month following the end of the taxable year. 
tax liability for 2023, then enter zero (0).                                    
                                                                                       However, if your payment due date fell between April 15, 2024 and 
Line 6 - Enter the smaller of line 2 or line 5 (including zero).  If line 6 is         June 15, 2024, enter 7/15/2024. 
zero, you do not owe any amount and need not complete the rest of this          
form.  However, you must attach this form to your Rhode Island                 Line 13 - Divide the amount shown on line 6 by four (4) and enter the re-
return.                                                                        sult in each column. 
                                                                                
                   PART 2 - SHORTCUT METHOD                                    For tax year 2024, calendar year end taxpayers ONLY leave Column A 
                                                                               blank, enter 50% of line 6 in Column B, 25% of line 6 in Column C and the 
Line 7 - Enter the amount from line 6.                                         remaining 25% of line 6 in Column D.    
                                                                                
Line - Enter8the amount of estimated tax paid, NonresidentDRAFTreal estate     Line -14If your income varies during the year , you may complete the an-
withholding and Nonresident withholding received from pass-through enti-       nualized income installment worksheet.  However, if you complete and use 
ties for 2024 from RI-1040C, lines 12, 13 and 14.                              line 14 for any installment you must complete it and use it for all install-
                                                                               ments.   
Line 9 - Subtract line 8 from line 7.                                           
                                                                               NOTE: COMPLETE LINES 15-17 FOR ONE COLUMN BEFORE  
Line 10 - Multiply line 9 by 6.9762% (0.069762).                               COMPLETING THE NEXT COLUMN. 
                                                                                
Line 11 - If you paid the tax balance after 4/15/2025, enter zero (0). If you  Line 15 - Enter the amount from line 13 (or from line 14, if line 14 was 
paid the tax balance due before 4/15/2025, multiply the number of days         completed). 
paid before 4/15/2025 by the amount on line 9 and by 0.000191 and enter         
the result on line 11.                                                         Line -16   You are considered to have paid Rhode Island withholding tax 
                                                                               evenly during the year unless you can show otherwise.  Therefore, you 
Note: Taxpayers with a fiscal-year end other than December 31, 2024 10/04/2024are considered to have paid one-fourth of your Rhode Island withholding 
should substitute 4/15/2025 with the 15th day of the fourth month following    on each installment due date.   Divide the total amount withheld by 4 and 
the end of their taxable year.                                                 enter the results in each column.   
                                                                                
Line 12 - Subtract line 11 from line 10.  Enter here and in the space          For tax year 2024, calendar year end taxpayers ONLY leave Column A 
provided on RI-1040C, line 18.                                                 blank, enter 50% of the total amount withheld in Column B, 25% of the 
                                                                               total amount withheld in Column C and the remaining 25% of the total 
                                                                               amount withheld in Column D.    
                                                                                
                                                                               Page I-1

          State of Rhode Island Division of Taxation 
          2024 Form RI-2210C 
          Underpayment of Estimated Tax by Composite Filers

Enter the estimated taxes paid that were for tax year 2024 plus any por-     enter zero ($0) on line 22 and file this form with your return. 
tion of your overpayment from 2023, which you elected to be applied to        
2024, as instructed below.                                                              PART 4 - HOW TO FIGURE THE CHARGE 
                                                                              
Column A:                                                                    Payment Due Dates: 
Calendar year-end taxpayers: Leave this column blank.                        For each column, enter the payment due dates as determined under Part 
Taxpayers with a year end other than December 31, 2024 should enter          3. 
those payments made on or before the 15th day of the fourth month of the      
taxable year.                                                                Line 18 - Payment date or date of next installment, whichever is earlier. 
                                                                             Column   A:
However, if your payment due date fell between April 15, 2024 and June       Calendar year-end taxpayers: Leave this blank. 
15, 2024, be sure to account for your payments accordingly and enter         Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
those payments made following the beginning of the taxable year until the    date you paid the tax balance due for the current installment  or the 15th 
extended due date.                                                           day of the sixth month of the taxable year, whichever is earlier. 
                                                                              
Column B:                                                                    However, if the due date of your next installment fell between April 15, 
Calendar year-end taxpayers: Enter those estimated payments made on          2024 and June 15, 2024, enter the date you paid the tax balance due for 
or before July 15, 2024.                                                     the current installment or the original due date of this installment.  Do not 
Taxpayers with a year end other than December 31, 2024 should enter          use the extended due date of July 15, 2024. 
those payments made between the 16th day of the fourth month of the           
taxable year and the 15th day of the sixth month of the taxable year.        Column B: Enter the date you paid the tax balance due for the current in-
                                                                             stallment or 9/15/2024, whichever is earlier.  
However, if your payment due date fell between April 15, 2024 and June       Taxpayers with a fiscal-year end other than 12/31/2024 should substitute 
15, 2024, be sure to account for your payments accordingly and enter         9/15/2024 with the 15th day of the ninth month of the taxable year. 
those payments made following your first installment due date and before      
your second installment due date.                                            However, if the due date of your next installment fell between April 15, 
                                                                             2024 and June 15, 2024, enter the date you paid the tax balance due for 
Column C:                                                                    the current installment or the original due date of this installment.  Do not 
Calendar year-end taxpayers: Enter those estimated payments made be-         use the extended due date of July 15, 2024. 
tween July 16, 2024 and September 15, 2024.                                   
Taxpayers with a year end other than December 31, 2024 should enter          Column C: Enter the date you paid the tax balance due for the current in-
those payments made between the 16th day of the sixth month of the tax-      stallment or 01/01/2025, whichever is earlier.  
able year and the 15th day of the ninth month of the taxable year.           Taxpayers with a fiscal-year end other than 12/31/2024 should substitute 
                                                                             01/01/2025 with the 1st day of the month following the end of the taxable 
However, if your payment due date fell between April 15, 2024 and June       year. 
15, 2024, be sure to account for your payments accordingly and enter          
those payments made following your second installment due date and be-       However, if the due date of your next installment fell between April 15, 
fore your third installment due date.                                        2024 and June 15, 2024, enter the date you paid the tax balance due for 
                                                                             the current installment or the original due date of this installment.  Do not 
Column D:                                                                    use the extended due date of July 15, 2024. 
Calendar year-end taxpayers: Enter those estimated payments made be-          
tween September 16, 2024 and January 15, 2025.                               Column D: Enter the date you paid the tax balance due for the current in-
Taxpayers with a year end other than December 31, 2024 should enter DRAFT stallment or 04/15/2025, whichever is earlier.  
those payments made between the 16th day of the ninth month of the tax-      Taxpayers with a fiscal-year end other than 12/31/2024 should substitute 
able year and the 15th day of the month following the end of the taxable     4/15/2025 with the 15th day of the fourth month following the end of their 
year.                                                                        taxable year. 
                                                                              
However, if your payment due date fell between April 15, 2024 and June       However, if the due date of your next installment fell between April 15, 
15, 2024, be sure to account for your payments accordingly and enter         2024 and June 15, 2024, enter the date you paid the tax balance due for 
those payments made following your third installment due date and before     the current installment or the original due date of this installment.  Do not 
your final installment due date.                                             use the extended due date of July 15, 2024. 
                                                                              
If you filed your return on or before January 31, 2025 and paid the tax bal- Line 19a - Number of days between payment/due dates 
ance in full, then enter that amount in column D.  This only applies to      Column A: 
those taxpayers who either were not required to make a Rhode Island es-      Calendar year-end taxpayers: Leave this blank. 
timated tax payment prior to the January 15, 2025 installment date or in-10/04/2024Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
cluded their January 15, 2025 installment payment with the tax balance       number of days from the installment due date determined under Part 3 to 
paid on or before January 31, 2025.                                          the date of payment or the due date of the next installment as determined 
                                                                             for line 18, whichever is earlier.  
Line 17 - Subtract line 16 from line 15 for any underpayments. Subtract       
line 15 from line 16 for any overpayments.  Any overpayments on line 17      Remember to use the extended due date if applicable. 
should be used to increase the amount entered on line 16 for the next in-     
stallment period.  Any underpayment on line 17 should be used to de-         Column:  B
crease the amount on line 16 for the next installment period.  However, if   Calendar year-end taxpayers: Enter the number of days from 7/15/2024 to 
you entered amounts on line 14, annualized income installments, and the      the date of payment or the due date of the next installment, whichever is 
amounts on line 17 are zero ($0) or less for all installment periods, then   earlier. 

                                                                           Page I-2

        State of Rhode Island Division of Taxation 
        2024 Form RI-2210C 
        Underpayment of Estimated Tax by Composite Filers

Taxpayers with a fiscal-year end other than 12/31/2024 should enter the     Line 21b - Compute the charge using the applicable interest rates and 
number of days from the installment due date determined under Part 3 to     number of days times underpayment entered on line 17 for each install-
the date of payment or the due date of the next installment as determined   ment period.  Divide the number of days from line 21a by the total number 
for line 18, whichever is earlier.                                          of days in the year times the applicable interest rate times the amount of 
                                                                            the underpayment on line 17.  
Remember to use the extended due date if applicable.                         
                                                                            The interest rate to be used is 12% per annum. 
Column C: Enter the number of days from the installment due date to the      
date of payment or January 1, 2025, whichever is earlier.                   Line -22Add the amounts from all columns on lines 19b, 20b and 21b 
                                                                            and enter the total here.  Include this amount with your tax balance pay-
Taxpayers with a fiscal-year end other than 12/31/2024 should enter the     ment and attach this form to your return.   
number of days from the installment due date determined under Part 3 to      
the date of payment or the 1st of the month following the end of the tax-   If your Rhode Island tax return has previously been filed, send this form 
able year, whichever is earlier.                                            along with any payment due to the: 
                                                                             
Remember to use the extended due date if applicable.                                        RI Division of Taxation 
                                                                                            One Capitol Hill 
Line 19b - Compute the charge using the applicable interest rates and                       Providence, RI 02908-5806. 
number of days times underpayment entered on line 17 for each install-
ment period.  Divide the number of days from line 19a by the total number 
of days in the year times the applicable interest rate times the amount of 
the underpayment on line 17 for each installment. 
 
Line 20a - Enter the number of days from January 1, 2025 to the date of 
payment or January 15, 2025, whichever is earlier. 
 
Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 
number of days from the 1st of the month following the end of the taxable 
year to the date of payment of the 15th day of the month following the end 
of the taxable year, whichever is earlier. 
 
Remember to use the extended due date if applicable. 
 
Line 20b - Compute the charge using the applicable interest rates and 
number of days times underpayment entered on line 17 for each install-
ment period.  Divide the number of days from line 20a by the total number 
of days in the year times the applicable interest rate times the amount of 
the underpayment on line 17.  
 
Line 21a - Enter the number of days from January 15, 2025 to the date of 
payment or April 15, 2025, whichever is earlier.  
 
Taxpayers with a fiscal-year end other than 12/31/2024 should enter the DRAFT 
number of days from the 15th day of the month following the end of the 
taxable year to the date of payment or the 15th day of the fourth month fol-
lowing the end of the taxable year, whichever is earlier. 
 
Remember to use the extended due date if applicable. 

                                                          10/04/2024

                                                                         Page I-3