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4        State of Rhode Island Division of Taxation                                                                                                                                                                                4
5        2024 Form RI-2210C                                                                                                                                                                                                        5
6        Underpayment of Estimated Tax by Composite Filers                                                                                                                      24102599990101                                     6
7                                                                                                                                                                                                                                  7
8  Name shown on Form RI-1040C                                                                                                                                                              Federal employer identification number 8
9                                                                                                                                                                                                                                  9
10 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                    99-9999999                            10
11                                                                                                                                                                                                                                 11
12 CHECK THE BOX   IF THE BELOW          APPLIES    :                                                                                                                                                                              12
13                                                                                                                                                                                                                                 13
14    TAXPAYER IS USING THE ANNUALIZATION OF INCOME METHOD                                                                                                                                                                         14
15                                                                                                                                                                                                                                 15
16                                                                                                                                                                                                                                 16
17                                                                                                                                                                                                                                 17
18 PART 1 - REQUIRED ANNUAL PAYMENT                                                                                                                                                                                                18
19  1 Enter your 2024  RI income tax from RI-1040C, line 11...............................................................................................................................   1  9999999999 99                      19
20  2 Enter 80% of the amount shown on line 1.................................................................................                                         2 9999999999 99                                             20
21  3 RI withheld taxes paid for 2024 from RI-1040C, lines 13 and 14..........................................................................................................               3  9999999999 99                      21
22  4 Subtract line 3 from line 1.  If the result is $250.00 or less, do not complete the rest of this form........................................................                          4  9999999999 99                      22
23  5 Enter your 2023  RI income tax from RI-1040C, line 11...............................................................................................................................   5  9999999999 99                      23
24  6 EnterSMALLERthe  of line 2 or line 5.................................................................................................................................................. 6  9999999999 9924
25                                                                                                                                                                                                                                 25
26 PART 2 - SHORTCUT METHOD                                                                                                                                                                                                        26
27 You can use this method if you meet the following conditions (Otherwise, you must complete parts 3 and 4 to figure your underestimating interest):27
28    1  You made no estimated payments  ORall 4 estimated payments were equal and paid by the appropriate due dates;                                                                                                              28
29    2    ANDyou did not complete RI-2210C, part 5 (Annualized Income Installment Worksheet).                                                                                                                                     29
30  7 Enter the amount from Part 1, line 6 above.................................................................................................................                            7  9999999999 99                      30
31  8 Total withholding and estimated tax you paid from RI-1040C, lines 12, 13 and 14...............................................................................                         8  9999999999 99                      31
32  9 Underpayment.  Subtract line 8 from line 7.  If zero or less, enter $0..........................................................................                                       9  9999999999 99                      32
33 10 Multiply line 9 by 6.9762% (0.069762)........................................................................................................................                          10 9999999999 99                      33
34 11 If the amount on line 9 was paid on or after 4/15/2025, enter $0                                                                                                                                                             34
35    If the amount on line 9 was paid before 4/15/2025, make the following calculation:                                                                                                                                           35
36    The amount on line 9 (times) the number of days paid before 4/15/2025 (times) 0.000191 and enter the result here.                                                                      11 9999999999 99                      36
37 12 UNDERESTIMATING INTEREST.  Subtract line 11 from line 10.  Enter here and on RI-1040C, line 18                                                                                                                               37
38    Attach this form to your Rhode Island return.........................................................................................................                                  12 9999999999 99                      38
39                                                                                                                                                                                                                                 39
40 PART 3 - FIGURE YOUR UNDERPAYMENT                                                                                                                                              PAYMENT DUE DATES                                40
                                                                                                                                                                       Column A   Column B   Column C   Column D 
41                                                                                                                                                                     04/15/2024 06/15/2024 09/15/2024 01/15/2025                 41
42                                                DRAFT                                                                                                                                                                            42
43 13 Divide the amount on line 6 by four (4) and enter the result in each column.....                                                                              13 9999999999999999999999999999999943
44                                                                                                                                                                                                                                 44
45 14 Annualized income installments from Part 5, line 33.  NOTE: Complete lines                                                                                                                                                   45
46    15 through 17 in one column before completing the next column..................                                                                               14 9999999999999999999999999999999946
47                                                                                                                                                                                                                                 47
48 15 Enter the amount from line 13 or line 14 if applicable ....................................                                                                   15 9999999999999999999999999999999948
49                                                                                                                                                                                                                                 49
50 16 Rhode Island tax withheld and estimated tax paid.  If line 16 is equal to or                                                                                                                                                 50
51    more than line 15 for all installment periods, do not complete or file this                                                                                   16 9999999999999999999999999999999951
52    form unless you report annualized income installments on line 14................                                                                                                                                             52
   17 UNDERPAYMENT.  Subtract line 16 from line 15 OR10/04/2024
53                                                                                                                                                                                                                                 53
54    OVERPAYMENT.  Subtract line 15 from line 16..................................................                                                                 17 9999999999999999999999999999999954
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4       State of Rhode Island Division of Taxation                                                                                                                                              4
5       2024 Form RI-2210C                                                                                                                                                                      5
6       Underpayment of Estimated Tax by Composite Filers                                                                              IMAGEONLY                                                6
7                                                                                                                                                                                               7
8  Name shown on Form RI-1040C                                                                                                                  Federal employer identification number          8
9                                                                                                                                                                                               9
10 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                         99-9999999                                    10
11                                                                                                                                                                                              11
12 PART 4 - HOW TO FIGURE THE CHARGES                                                                                                  PAYMENT DUE DATES                                        12
                                                                                                                          Column A     Column B     Column C                       Column D 
13                                                                                                                        04/15/2024   06/15/2024   09/15/2024                     01/15/2025   13
   18 Payment date or date listed in instructions for line 18, whichever is earlier...      18
14                                                                                                                        060217MMDDYY 060917MMDDYY 062317MMDDYY                   063017MMDDYY 14
15 19 a Number of days from the installment date to the date of payment or the due                                                                                                              15
16    date of the next installment, whichever is earlier (see instructions) ............... 19a                           999 days     999 days     999 days                                    16
17    b Number of days on line 19a X 12% X underpayment on line 17....................                                                                                                          17
18                       366                                                                19b                           9999999 9999999 9999999                                               18
19 20 a Number of days from January 1, 2025 to the date of payment or January 15, 2025, whichever is earlier ........                      20a      999 days                                    19
20    b Number of days on line 20a X 12% X underpayment on line 17.......................................................................                                                       20
21                       365                                                                                                               20b      9999999                                     21
22 21 a Number of days from January 15, 2025 to the date of payment or April 15, 2025, whichever is earlier......................................                              21a 999days 22
23    b Number of days on line 21a X 12% X underpayment on line 17 .................................................................................................                            23
24                       365                                                                                                                                                   21b 9999999      24
25 22 UNDERESTIMATING INTEREST. Total amount from all columns on lines 19b, 20b and 21b. Enter here and on RI-1040C,                                                                            25
26    line 18.   Attach this form to your Rhode Island return................................................................................................................. 22  9999999      26
27                                                                                                                                                                                              27
28                                                                                                                                                                                              28
29 Part 5 Annualized Income Installment Worksheet                                                                                                                                               29
30 IMPORTANT: Complete one column lines 23 - 33 before completing the next column.                                                                                                              30
31                                                                                                                        01/01/2024   01/01/2024   01/01/2024                     01/01/2024   31
32                                                                                                                        03/31/2024   05/31/2024   08/31/2024                     12/31/2024   32
33                                                                                                                                                                                              33
34 23 Figure your actual taxable income ...........................................................................       9999999 9999999 9999999 9999999                                       34
35                                                                                                                                                                                              35
36 24 Annualization amount...................... ........................................................................ 4            2.4          1.5                            1            36
37                                                                                                                                                                                              37
38 25 Multiply the amount on line 23 by the indicator on line 24 .......................................                  9999999 9999999 9999999 9999999                                       38
39                                                                                                                                                                                              39
40 26 Figure your Rhode Island tax on the amount on line 25 ..........................................                    9999999 9999999 9999999 9999999                                       40
41                                                                                                                                                                                              41
42 27 Applicable percentage.............................................................................................DRAFT20%       40%          60%                            80%          42
43                                                                                                                                                                                              43
44 28 Multiply the amount on line 26 by the applicable percentages on line 27.....................                        9999999 9999999 9999999 9999999                                       44
45                                                                                                                                                                                              45
46 29 Enter the combined amount from line 33 for all preceding periods...............................                     9999999 9999999 9999999 9999999                                       46
47                                                                                                                                                                                              47
48 30 Subtract line 29 from line 28 (not less than zero) ....................................................             9999999 9999999 9999999 9999999                                       48
49                                                                                                                                                                                              49
50 31 Enter the amount from RI-2210C, page 1, line 13 for the period plus the amount                                                                                                            50
51    from line 32 of this worksheet for the preceding period ...........................................                 9999999 9999999 9999999 9999999                                       51
52                                                                                                                                                                                              52
   32 If line 31 is more than line 30, SUBTRACT line 30 from line 31, OTHERWISE enter $010/04/2024
53                                                                                                                        9999999 9999999 9999999 9999999                                       53
54                                                                                                                                                                                              54
55 33 Enter the smaller of line 30 or line 31 here and on page 1, line 14..........................                       9999999 9999999 9999999 9999999                                       55
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4          State of Rhode Island Division of Taxation                                                                                                          4
5          2024 Form RI-2210C                                                                                                                                  5
6          Underpayment of Estimated Tax by Composite Filers                                                                                                   6
7                                                                                                                                                              7
8                                                                                                                                                              8
9                         PURPOSE OF THIS FORM                                                PART 3 - FIGURE YOUR UNDERPAYMENT                                9
                                                                                   
10 Entities should use this form to determine if their income tax was suffi-      Payment Due Dates:                                                           10
11 ciently prepaid throughout the year by having Rhode Island tax withheld or     Column A:                                                                    11
12 by paying Rhode Island estimated tax.  If not, a charge may be imposed         ▪ Calendar year-end taxpayers: For tax year 2024, leave this blank.          12
13 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    13
   mine if the payment of the charge may be avoided.                                15th day of the fourth month of the taxable year. 
14                                                                                                                                                             14
15                                                                                  However, if your payment due date fell between April 15, 2024 and          15
16 For tax year 2024 ONLY, if any of your due dates fell between April              June 15, 2024, enter 7/15/2024.                                            16
17 15, 2024 and June 15, 2024, you should account for the extended due                                                                                         17
   dates allowed by the RI Division of Taxation and intended to provide           Column B: 
18 relief to taxpayers amidst the Coronavirus pandemic.  The due dates            ▪ Calendar year-end taxpayers: For tax year 2024, enter 7/15/2024.           18
19 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 19
20 tended to July 15, 2024.                                                         15th day of the sixth month of the taxable year.                           20
21                                                                                                                                                             21
                                                                                    However, if your payment due date fell between April 15, 2024 and 
22              PART 1 - REQUIRED ANNUAL PAYMENT                                    June 15, 2024, enter 7/15/2024.                                            22
23                                                                                                                                                             23
24 Line 1 - Enter your 2024 Rhode Island income tax from RI-1040C, line 11.       Column C:                                                                    24
25                                                                                ▪ Calendar year-end taxpayers: For tax year 2024, enter 9/15/2024.           25
   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 
26                                                                                  15th day of the ninth month of the taxable year.                           26
27 Line 3 - Enter the amount of Nonresident real estate withholding and Non-                                                                                   27
28 resident withholding received from pass-through entities for 2024 from RI-       However, if your payment due date fell between April 15, 2024 and          28
29 1040C, lines 13 and 14.                                                          June 15, 2024, enter 7/15/2024.                                            29
                                                                                   
30 Line 4 - Subtract line 3 from line 1.  If the result is $250.00 or less you do Column D:                                                                    30
31 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.          31
32                                                                                ▪ Taxpayers with a fiscal-year end other than 12/31/2024 should enter the 32
33 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.               33
   tax liability for 2023, then enter zero (0).                                    
34                                                                                  However, if your payment due date fell between April 15, 2024 and          34
35 Line 6 - Enter the smaller of line 2 or line 5 (including zero).  If line 6 is   June 15, 2024, enter 7/15/2024.                                            35
36 zero, you do not owe any amount and need not complete the rest of this                                                                                      36
37 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-    37
   return.                                                                        sult in each column. 
38                                                                                                                                                             38
39                  PART 2 - SHORTCUT METHOD                                      For tax year 2024, calendar year end taxpayers ONLY leave Column A           39
40                                                                                blank, enter 50% of line 6 in Column B, 25% of line 6 in Column C and the 40
41 Line 7 - Enter the amount from line 6.                                         remaining 25% of line 6 in Column D.                                         41
                                                                                   
42 Line - Enter8the amount of estimated tax paid, NonresidentDRAFTreal estate     Line -14If your income varies during the year, you may complete the an-      42
43 withholding and Nonresident withholding received from pass-through enti-       nualized income installment worksheet.  However, if you complete and use 43
44 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- 44
45                                                                                ments.                                                                       45
   Line 9 - Subtract line 8 from line 7.                                           
46                                                                                NOTE: COMPLETE LINES 15-17 FOR ONE COLUMN BEFORE                             46
47 Line 10 - Multiply line 9 by 6.9762% (0.069762).                               COMPLETING THE NEXT COLUMN.                                                  47
48                                                                                                                                                             48
49 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     49
   paid the tax balance due before 4/15/2025, multiply the number of days         completed). 
50 paid before 4/15/2025 by the amount on line 9 and by 0.000191 and enter                                                                                     50
51 the result on line 11.                                                         Line 16 - Y ou are considered to have paid Rhode Island withholding tax      51
52                                                                                evenly during the year unless you can show otherwise.  Therefore, you        52
   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 
53                                                                                                                                                             53
   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 
54 the end of their taxable year.                                                 enter the results in each column.                                            54
55                                                                                                                                                             55
56 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           56
57 provided on RI-1040C, line 18.                                                 blank, enter 50% of the total amount withheld in Column B, 25% of the        57
                                                                                  total amount withheld in Column C and the remaining 25% of the total 
58                                                                                amount withheld in Column D.                                                 58
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