State of Rhode Island Division of Taxation 
   Form RI-706 
                                                                                                                      22160299990101
   Estate        Tax Return - Date of death on or after 1/1/2015                                                                                                Supporting documentation 
                                                                                                                                                                for all items listed on this  
                                                DEATH CERTIFICATE REQUIRED                                                                                      return is required.
                 Decedent's first name                          MI     Last name                                                                         Suffix Decedent's social security number
Check below if:
   Died Testate. Decedent's address - Legal residence (domicile) at time of death           City, town or post office                                                     State ZIP code
   Attach a copy 
   of the will  
   and death     Foreign country, if applicable                                             Year domicile established Date of birth                             Date of death
   certificate.
   Federal Form                                                                                                                                                 Case number
   4768 is       Name and location of court where will was probated or estate administered
   attached

                            Pro Forma             Amended                                                             T-77                                      T-79
                            Return                Return
Check the box            Alternate                Special Use valuation? If checked,                                                                      Deceased Spouse’s 
if you elected:          Valuation                you must complete and attach                                                                            Unused Exclusion “portability”  
                                                  Schedule A-1                                                                                            on Federal level

PART 1 - NET TAXABLE ESTATE
1  Total gross estate less exclusion from page 4, Part 6, line 12 .................................................................                      1
                 IF TOTAL GROSS ESTATE IS LESS THAN $1,300,000.00  
                    SKIP LINES 2 THRU 10 AND CONTINUE TO LINE 11
2  Total allowable deductions from page 4, Part 6, line 22...........................................................................                    2

3  Net taxable estate. Subtract line 2 from line 1..........................................................................................             3

4  $60,000 Exclusion.................................................................................................................................... 4                60000 00

5  Adjusted taxable estate. Subtract line 4 from line 3.................................................................................                 5

6  Rhode Island Estate Tax from the Rhode Island Tax Computation Schedule on page 21.......................                                              6

7  Applicable Rhode Island credit amount from the Rhode Island credit chart on page 22..........................                                         7

8  Rhode Island Tax Due. Subtract line 7 fromDRAFTline 6...................................................................................              8

9  Rhode Island Apportionment from page 2, Part 4, line 4..........................................................................                      9
                                                                                                                                                                __  .  __  __  __  __
10 Tax Payable to Rhode Island. Multiply line 8 by line 9.............................................................................                   10
11 Filing Fee:                                                                                                                                           11
   For date of death on or before 12/31/2024, enter $50. For date of death on or after 1/1/2025, enter $0                                                                                 00

12 Total Amount Due. Add lines 10 and 11....................................................................................................             12

13 Extension Payments.................................................................    13
                                                  10/11/2024
14 Other Payments........................................................................ 14

15 Total Payments. Add Lines 13 and 14......................................................................................................             15

16 AMOUNT DUE. If line 12 is more than line 15, subtract line 15 from line 12. This is the amount owed..                                                 16

17 REFUND DUE. If line 15 is more than line 12, subtract line 12 from line 15. This is the amount overpaid                                               17

                                  Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908
                                                                                                                                                                                          Updated 
                                                                                                                                                                                          07/2024

           State of Rhode Island Division of Taxation 
           Form RI-706 
           Estate Tax Return - Date of death on or after 1/1/2015                                    22160299990102

Decedent's name                                                                                                                                          Decedent's social security number

                                                                                                                                                                     Date of Death 
PART 2 - MARITAL STATUS                                            Spouse’s Name                               Spouse’s SSN                                          (if applicable)
                                                                                                
    1  Marital status of the decedent at time of death:

   Married                Single            Legally separated               Divorced: ____________                                                      Widow/widower

PART 3 - EXECUTOR/PERSONAL REPRESENTATIVE/ADMINISTRATOR AND PREPARER INFORMATION 
Executor/personal rep/admin’s first name                MI         Last name                             Suffix                                          Executor/personal rep/ Admin’s SSN

Executor/personal rep/admin’s address                              City, town of post office             State                                           Zip code                                      

Relationship: Personal representative is                                          Capacity
  Spouse            Child    Sibling     Parent        Other_____________________        Executor        Administrator                                   Other_____________________
Preparer’s first name                                   MI         Last name                             Suffix                                          Preparer’s telephone number             

Preparer’s firm name, if applicable

Preparer’s address                                                 City, town of post office             State                                           Zip code                                      

PART 4 - COMPUTATION OF TAX

1 Rhode Island estate tax from Page 1, Part 1, line 8.................................................................................                  1

2 Total gross estate less exclusion from pageDRAFT4, Part 6, line 12.................................................................                   2
3 Rhode Island      Gross Estate
  For a decedent domiciled in Rhode Island:  
       Enter the amount of Rhode Island Assets excluding non-Rhode Island real and tangible property.                                                   3
  For a decedent non-domiciled in Rhode Island:  
       Enter the amount of Rhode Island real and tangible property.
4 Percentage which Rhode Island gross estate is of federal gross estate. Divide line 3 by line 2 (carry to                                              4
  four decimal places).................................................................................................................................  __  .  __  __  __  __

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and 
belief, it is true, accurate and complete.  Declaration of10/11/2024preparer (other than taxpayer) is based on all information of which preparer has any knowledge. If 
there is more than one executor/ administrator/ personal representative, please attach a separate sheet listing the full name, address and social security  
                                            number for each executor/ administrator/ personal representative.
Executor/personal representative/administrator signature                                                  Date                                           Telephone number

Preparer signature                                                                                        Date                                                      PTIN

I declare that I am the      Attorney       Certified public       Enrolled for the executor and prepared this return for the executor.  I am not under suspension or 
(Please check one)                          accountant             agent    disbarment from practice before the IRS and am qualified in the state shown above.
                                            May the Division of Taxation contact your preparer?   YES
                                                                            Page 2

       State of Rhode Island Division of Taxation 
       Form RI-706 
       Estate Tax Return - Date of death on or after 1/1/2015                                   22160299990103

Decedent's name                                                                                                          Decedent's social security number

PART 5 - GENERAL INFORMATION
1  Death certificate number and issuing authority (attach a copy of the death certificate to this return)

2  Decedent’s business or occupation. If retired, enter decedent’s former business or occupation
3  Individuals (other than surviving spouse), trusts or other estates who receive benefits from the estate (do not include charitable beneficiaries 
   shown in Schedule O).  Attach additional sheets if necessary.
Name of individual, trust or estate receiving $5,000 or more  Identifying number Relationship to decedent                                                                            Amount

Please CHECK yes or no for each question. If you answer yes to any question 4 -13, you must attach additional information.
4  Does the gross estate contain any IRC section 2044 property (qualified terminable interest property from a prior 
   gift or estate)? ............................................................................................................................................................. 4  YES   NO

5 a Was there any insurance on the decedent’s life that is not included on the return as part of the gross estate? .........                                                      5a YES   NO

 b Did the decedent own any insurance on the life of another that is not included in the gross estate? .........................                                                  5b YES   NO

6  Did the decedent at the time of death own any property as a joint tenant with the right of survivorship in which (a) one or 
   more of the other joint tenants was someone other than the decedent’s spouse, and (b) less than the full value of the                                                          6  YES   NO
   property is included on the return as part of the gross estate? If yes, complete and attach Schedule E. ...............................

7
   Did the decedent, at the time of death, ownDRAFTany interest in a partnership or unincorporated business or any stock                                                          7  YES   NO
   in an inactive or closely held corporation.....................................................................................................................
8  Did the decedent make any transfer described in IRC section 2035, 2036, 2037 or 2038? If yes, you must com-                                                                    8  YES   NO
   plete and attach Schedule G .......................................................................................................................................

9  Were there in existence at the time of the decedent’s death:
 a Any trusts created by the decedent during his or her lifetime? ............................................................................................                    9a YES   NO

 b Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest or                                                                    9b YES   NO
   trusteeship? ................................................................................................................................................................
10 Did the decedent ever possess, exercise or release any general power of appointment? If yes, you must complete                                                                 10
   and attach Schedule H  ..............................................................................................................................................             YES   NO
                                                  10/11/2024
11 Was the marital deduction computed under the transitional rule of Public Law 97-34, IRC section 403(e)(3) (Eco-
   nomic Recovery Act of 1981)? If yes, attach a separate computation of the marital deduction, enter the amount on                                                               11 YES   NO
   item 20 of the recapitulation, and note on item 20 "Computation attached."…………………………………………......

12 Was the decedent, immediately before death, receiving an annuity described in the "General" paragraph of the in-
   structions for Schedule I? If yes, you must complete and attach Schedule I………………………………………….....                                                                                12 YES   NO
13 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased                                                             13
   spouse under IRC section 2056(b)(7) and which is not reported on this return? If yes, attach an explanation.............                                                          YES   NO

                                                                Page 3

                          State of Rhode Island Division of Taxation 
                          Form RI-706 
                          Estate Tax Return - Date of death on or after 1/1/2015                                           22160299990104

                    Decedent's name                                                                                                                                                            Decedent's social security number

Part 6 - Recapitulation                                                                                                    Alternate value                                                     Value at date of death

                       1  Schedule A - Real Estate ...................................................................   1

                       2  Schedule B - Stock and bonds..........................................................         2

                       3  Schedule C - Mortgages, notes and cash..........................................               3

                       4  Schedule D - Insurance on the decedent's life ..................................               4

                       5  Schedule E - Jointly owned property..................................................          5

                       6  Schedule F - Other miscellaneous property ......................................               6

                       7  Schedule G - Transfers during decedent's life...................................               7

          Gross Estate 8  Schedule H - Powers of appointment.....................................................        8

                       9  Schedule I - Annuities........................................................................ 9

                       10 Total gross estate. Add lines 1 through 9 ..........................................           10

                       11 Schedule U - Qualified conservation easement exclusion ................                        11
                       12 Total gross estate less exclusion. Subtract line 11 from line 10.                              12
                          Enter here and on page 1, Part 1, line 1……………………...………

                       13 Schedule J - Funeral expenses and expenses incurred in administering property subject to claims ......                                                             13

                       14 Schedule K - Debts of the decedent.................................................................................................................DRAFT14
                       15 Schedule K - Mortgages and liens ...........................................................................................................                       15

                       16 Total.  Add lines 13, 14 and 15................................................................................................................................... 16

                       17 Allowable amount of deductions from line 16.............................................................................................................           17

                       18 Schedule L - Net losses during administration...........................................................................................................           18
          Deductions
                       19 Schedule L - Expenses incurred in administering property not subject to claims.......................................................                              19
                                                    10/11/2024
                       20 Schedule M - Bequests, etc., to surviving spouse......................................................................................................             20

                       21 Schedule O - Charitable, public and similar gifts and bequests.................................................................................                    21

                       22 Total allowable deductions. Add lines 17 through 21. Enter here and on page 1, Part 1, line 2…….........................                                           22

                                                                                            page 4

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                        IMAGEONLY

Decedent's name                                                                                                           Decedent's social security number

Rhode Island Schedule A - Real Estate
       List the full fair market value of the property at the date of death.  Use Schedule K to claim mortgage deduction.
       For jointly owned property that must be disclosed on Schedule E, see instructions on Schedule E.
       Real estate that is part of a sole proprietorship should be shown on Schedule F.
       Real estate that is included in the gross estate under IRC section 2035, 2036, 2037 or 2038 should be shown on Schedule G.
       Real estate that is included in the gross estate under IRC section 2041 should be shown on Schedule H.
       If you elect section 2032A valuation, you must complete Schedule A and Schedule A-1.
Item                                           Description                                  Alternate                     Alternate Value Value at
number                                                                                      valuation date                                date of death
1.

                                               DRAFT 

                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 1…………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.
                                                           Page 5

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                             IMAGEONLY

Decedent's name                                                                                                     Decedent's social security number

Rhode Island Schedule A-1 - IRC Section 2032A Valuation
Section 1 - Type of Election
   Protective election.  Complete section 2, line 1 and column A of lines 3 and 4.
   Regular election.  Complete all of section 2 (including line 11, if applicable) and section 3
This election is not valid unless the agreement (i.e., - agreement to special valuation under IRC section 2032A)-
 Is signed by each and every qualified heir with an interest in the specially valued property, and
 Is attached to this return when it is filed.
Section 2 - Notice of Election
Note: All real property entered on line 2 and 3 must also be entered on Schedule A, E, F, G or H, as applicable
1. Qualified use - check one    Farm used for farming, or
                               Trade or business other than farming
2. Real property used in a qualified use, passing to qualified heirs and to be specially valued on this form RI-706.
                A                             B                                                 C                           D
Schedule and item number      Full value (without IRC section      Adjusted Value (with IRC section                 Value based on qualified use (without
  from form RI-706            2032 A(b)(3)(B) adjustment)                2032 A(b)(3)(B) adjustment)                IRC section 2032 A(b)(3)(B) adjustment)

Totals ……………………………………
Attach a legal description of all property listed on line 2DRAFT 
Attach copies of appraisals showing the column B values for all property listed on line 2

3. Real property used in a qualified use, passing to qualified heirs, but not specially valued on this form RI-706.
                ABC                                                                                                         D
Schedule and item number      Full value (without IRC section      Adjusted Value (with IRC section                 Value based on qualified use (without
  from Form RI-706            2032 A(b)(3)(B) adjustment)                2032 A(b)(3)(B) adjustment)                IRC section 2032 A(b)(3)(B) adjustment)

                                              10/11/2024

Totals ……………………………………
If you check "Regular election," you must attach copies of appraisals showing the column B values for all property listed on line 3.

                                                                   Page 6

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                      IMAGEONLY

Decedent's name                                                                                                      Decedent's social security number

Rhode Island Schedule A-1 - IRC Section 2032A Valuation (continued)
4. Personal property used in a qualified use and passing to qualified heirs
                AB                                                                               AB
   Schedule and item number         Full value (without IRC section                    Schedule and item number      Full value (without IRC section
     from Form RI-706               2032 A(b)(3)(B) adjustment)                        from Form RI-706              2032 A(b)(3)(B) adjustment)
                                                                           "subtotal" from col B. below left

Subtotal……………………………………                                                     Total adjusted value……………………  
5. Enter the value of the total gross estate as adjusted under IRC section 2032 A(b)(3)(A) __________________________
6. Attach a description of the method used to determine the special value based on qualified use.
7. Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 years immediately
   preceding the date of the decedent's death?…………………………………………………………………………………………………………                                                         Yes   No
8. Were there any periods during the 8-year period preceding the date of the decedent's death during which the decedent or a
   member of his or her family:                                                                                                                Yes   No
   a Did not own the property listed on line 2 above?………………………………………………………………………………………………… 
   b Did not use the property listed on line 2 above in a qualified use?…………………………………………………………………………….  
   c Did not materially participate in the operation of the farm or other business within the meaning of IRC section 2032A(e)(6)?………… 
   If yes to any of the above, you must attach a statement listing the periods.  If applicable, describe whether the exceptions of IRC sections
   2032A(b)(4) or (5) are met.
9. Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the
   material participants.
10. Persons holding interests.  Enter the requested information for each party who received any interest in the specially valued property.
   (Each of the qualified heirs receiving an interest in the property must sign the agreement, and the agreement must be filed with this return)

                              Name                                                               Address
   A
                                    DRAFT 
   B
   C
   D
   E
   F
   G
   H
                Identifying number  Relationship to decedent                           Fair market value                            Special use value
   A
   B                                10/11/2024
   C
   D
   E
   F
   G
   H
11. Woodlands election.  Check here  if you wish to make a woodlands election as described in IRC section 2032A(e)(13). Enter the schedule and item
   numbers from Form RI-706 of the property for which you are making this election ________________________________________________________
   You must attach a statement explaining why you are entitled to make this election.  

                                                                           Page 7

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                         IMAGEONLY

Decedent's name                                                                                          Decedent's social security number

Rhode Island Schedule B - Stocks and Bonds
                (For jointly owned property that must be disclosed on Schedule E, see Schedule E.)
Item   Description including face amount of bonds or number of shares and par value Unit value Alternate      Alternate Value Value at
number          where needed for identification.  Give 9-digit CUSIP number.                   valuation date                 date of death
                                           CUSIP number
1.

                DRAFT 

                10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………………… 
Total.  Enter here and on page 4, Part 6, line 2…………………………………………………………………………………………… 
                If more space is required, please attach additional sheets.
                                           Page 8

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY

Decedent's name                                                                                                     Decedent's social security number

Rhode Island Schedule C - Mortgages, Notes and Cash
                                  (For jointly owned property that must be disclosed on Schedule E, see Schedule E.)
Item                                           Description       Alternate                                Alternate Value Value at
number                                                           valuation date                                           date of death
1.

                                               DRAFT 

                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 3…………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.
                                                           Page 9

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY

Decedent's name                                                                                           Decedent's social security number

Rhode Island Schedule D - Insurance on the Decedent's Life
                                               (You must list all policies on the life of the decedent)
Item                                           Description        Alternate                               Alternate Value Value at
number                                                            valuation date                                          date of death
1.

                                               DRAFT 

                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 4…………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.
                                                           Page 10

    State of Rhode Island Division of Taxation 
    Form RI-706 
    Estate Tax Return - Date of death on or after 1/1/2015                                          IMAGEONLY

Decedent's name                                                                                              Decedent's social security number

Rhode Island Schedule E - Jointly Owned Property
(If you elect IRC section 2032A valuation, you must complete Schedule E and Schedule A-1.)

Section 1 -  Qualified Joint Interests - Interests held by the decedent and his or her spouse as the
                      only joint tenants - IRC section 2020(b)(2)
  Item                     Description                                                    Alternate          Alternate Value        Value at
number                For securities, give CUSIP number.                                  valuation date                            date of death

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
1a. Totals…………………………………………………………………………………………………………………………….  
1b. Amounts included in gross estate (one-half of line 1a)………………………………………………………………….                      

Section 2 - All Other Joint Interests
2a. State the name and address of each surviving co-tenant.  If there are more than three surviving co-tenants, list the additional co-tenants on an attached 
  sheet
                      Name                                                                Address (street, city, state and ZIP code)
A.
B.
                           DRAFT 
C.
  Item    Letter for  Description (including alternate valuation date if any)             Percentage         Includible      Includable Value at
number    co-tenant   for securities, give CUSIP number.                                  includible         alternate value        date of death

                           10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
2b. Total other joint interests………………………………………………………………………………………………………… 
3. Total includable joint interests (add lines 1b and 2b).  Also enter on page 4, Part 6, line 5……………………………  
                           If more space is required, please attach additional sheets.

                                                         Page 11

   State of Rhode Island Division of Taxation 
   Form RI-706 
   Estate Tax Return - Date of death on or after 1/1/2015                                                       IMAGEONLY

Decedent's name                                                                                                 Decedent's social security number

Rhode Island Schedule F - Other Miscellaneous Property Not Reportable
                                                     Under Any Other Schedule
(For jointly owned property that must be disclosed on Schedule E, see schedule E.)
(If you elect IRC section 2032A valuation, you must complete Schedule F and Schedule A-1.)
1.      Did the decedent at the time of death own any articles of artistic or collectable value in excess of $3,000 or any collections whose   Yes No
        artistic or collectable value combined at the date of death exceeded $10,000?……………………………………………………………… 
        If yes, submit full details on this schedule and attach appraisals.
2.      Has the decedent's estate, spouse or any other person, received (or will receive) any bonus or award as a result of the decedent's    
        employment or death?………………………………………………………………………………………………………………………………  
        If yes, submit full details on this schedule.
3.      Did the decedent at the time of death have, or have access to, a safe deposit box?………………………………………………………… 
        If yes, state location, and if held in joint names of decedent and another, state name and relationship of joint depositor.            

        If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted.              
                                                                                                                                              
Item                                           Description                                Alternate             Alternate value                Value at
number                            For securities, give CUSIP number.                      valuation date                                       date of death
   1.

                                                     DRAFT 

                                                     10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 6…………………………………………………………………………………… 
                                                     If more space is required, please attach additional sheets.

                                                                           Page 12

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY

Decedent's name                                                                                               Decedent's social security number

Rhode Island Schedule G - Transfers During Decedent's Life
(If you elect section 2032A valuation, you must complete Schedule G and Schedule A-1.)
Item                                           Description                                     Alternate      Alternate Value Value at
number                            For securities, give CUSIP number.                           valuation date                 date of death
A.      Gift tax paid by the decedent or the estate for all gifts made by the decedent or his  
        or her spouse within 3 years before the decedent's death (IRC section 2035(b))……… 

B.      Transfers includable under IRC section 2035(a), 2036, 2037 or 2038…………………… 

1.

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 7…………………………………………………………………………………… 

Rhode Island Schedule H - Powers of Appointment
(Include "5 and 5 lapsing" powers (IRC section 2041(b)(2)) held by the decedent.)
(If you elect IRC section 2032A valuation, you must complete Schedule H and Schedule A-1.)
Decedent's name                                                                                               Decedent's social security number

                                               DRAFT 
Item                                           Description                                     Alternate      Alternate Value Value at
number                            For securities, give CUSIP number.                           valuation date                 date of death
1.                                                                                             
                                                                                               
                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 8…………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.

                                                                      Page 13

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                         IMAGEONLY

Decedent's name                                                                                                Decedent's social security number

Rhode Island Schedule I - Annuities
Note:  Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984.
                                                                                                                                    Yes No
A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in IRC section 2039(f)(2)?…………… 
If yes, you must attach the information required by the instructions.                                                           
Item                                           Description                                           Alternate Includable      Includable Value at 
number                 show the entire value of the annuity before any exclusions valuation date               Alternate Value      date of death
1.

                                               DRAFT 

                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule…………………………………………… 
Total.  Enter here and on page 4, Part 6, line 9…………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.

                                                                      Page 14

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                     IMAGEONLY

Decedent's name                                                                                    Decedent's social security number

Rhode Island Schedule J -Funeral Expenses and Expenses Incurred in
                                                      Administering Property Subject to Claims
Note:  Do not list on this schedule expenses of administering property not subject to claims.  For those expenses see Schedule L.
If executers' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in 
computing the taxable income of the estate for Rhode Island income tax purposes.  They are allowable as an income tax deduction on Form RI-1041 if a 
waiver is filed to waive the deduction on Form RI-706.
Item                                                  Description                                  Expense amount                 Total amount
number
      A. Funeral expenses
1.

                                                      Total funeral expenses………………………………………………………  

      B. Administration expenses
      1. Executor's commissions - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………  

      2. Attorney's fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………                

      3. Accountant fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………..              
                                                                                                   Expense amount
      4. Miscellaneous expenses

                                DRAFT 

                                                      10/11/2024

      Total from continuation schedules or additional sheets attached to this schedule……………………………… 
      Total miscellaneous expenses…………………………………………………………………………………………………………………  
Total.  Enter here and on page 4, Part 6, line 13…………………………………………………………………………………………………………  
                                If more space is required, please attach additional sheets.

                                                                  Page 15

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                         IMAGEONLY

Decedent's name                                                                            Decedent's social security number

Rhode Island Schedule K  Debts of the Decedent, and Mortgages
                and Liens
Item            Debts of the Decedent - Creditor and nature of claim, and Amount unpaid to Amount in contest Amount claimed as 
number          allowable death taxes                                     date                                a deduction
1.

Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….    
Total.  Enter here and on page 4, Part 6, line 14……………………………………………………………………………………………………….                     

Item            Mortgages and liens - Description                                                             Amount
number
1.
                DRAFT 

                10/11/2024

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………  
Total.  Enter here and on page 4, Part 6, line 15……………………………………………………………………………………………………….                     
                If more space is required, please attach additional sheets.

                                           Page 16

  State of Rhode Island Division of Taxation 
  Form RI-706 
  Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY

Decedent's name                                                                                             Decedent's social security number

Rhode Island Schedule L - Net Losses During Administration and Expenses
                                               Incurred in Administering Property Not Subject
                                               to Claims
Item                                           Net losses during administration                                      Amount
number                            (Note: Do not deduct losses claimed on a Rhode Island income tax return.)
1.

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………  
Total.  Enter here and on page 4, Part 6, line 18…………………………………………………………………………………………………………… 

Item                                      Expenses incurred in administering property not subject to claims          Amount
number                                         (indicate whether estimated, agreed upon or paid.)
1.
                                               DRAFT 

                                               10/11/2024

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………  
Total.  Enter here and on page 4, Part 6, line 19…………………………………………………………………………………………………………… 
                                               If more space is required, please attach additional sheets.

                                               Page 17

  State of Rhode Island Division of Taxation 
  Form RI-706 
  Estate Tax Return - Date of death on or after 1/1/2015                                                    IMAGEONLY

Decedent's name                                                                                                             Decedent's social security number

Rhode Island Schedule M - Bequests, etc., to Surviving Spouse
Election To Deduct Qualified Terminable Interest Property Under IRC Section 2056(b)(7) 
If a trust (or other property) meets the requirements of qualified terminable interest property under IRC section 2056(b)(7), and
  a. The trust or other property is listed on Schedule M, and
  b. The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule M,
then unless the executor specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from the election, the
executor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under
IRC section 2056(b)(7).
  If less than the entire value of the trust (or other property) that the executor has included in the gross estate is entered as a deduction on Schedule M,
the executor shall be considered to have made an election only as to a fraction of the trust (or other property).  The numerator of the fraction is equal
to the amount of the trust (or other property) deducted on Schedule M.  The denominator is equal to the total value of the trust (or other property).
Election To Deduct Qualified Domestic Trust Property Under IRC Section 2056A.
If a trust meets the requirements of a qualified domestic trust under IRC section 2056A(a) and this return is filed no later than 1 year after the time 
prescribed by law (including extensions) for filing the return, and
  a. The entire value of a trust or trust property is listed on Schedule M, and
  b. The entire value of the trust or trust property is entered as a deduction on Schedule M,
Then unless the executor specifically identifies the trust to be excluded from the election, the executor shall be deemed to have made an election to
have the entire trust treated as qualified domestic trust property.
                                                                                                                                         Yes                  No
1. Did any property pass to the surviving spouse as a result of a qualified disclaimer?……………………………………………………                          1.  
  If "yes," attach a copy of the written disclaimer required by IRC section 2518(b).
2 a. In what country was the surviving spouse born?
  b. What is the surviving spouse's date of birth?
  c. Is the surviving spouse a US citizen?……………………………………………………………………………………………………… 2c.
  d. If the surviving spouse is a naturalized citizen, when did the surviving spouse acquire citizenship?                         
  e. If the surviving spouse is not a US citizen, of what country is the surviving spouse a citizen?                              
3. Election out of QTIP treatment of annuities - Do you elect under IRC section 2056(b)(7)(C)(ii) not to treat as qualified       
  terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise         
  be treated as qualified terminable interest property under IRC section 2056(b)(7)(C)?…………………………………………………                           3.
  Item                 Description of property interests passing to surviving spouse                                                                 Amount
 number
                       DRAFT 
  1.

                                                   10/11/2024
Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………  
4. Total amount of property interests listed on Schedule M……………………………………………………………………………………                                           4.
5 a. Federal estate taxes payable out of property interests listed on Schedule M………………………            5a.
  b. Other death taxes payable out of property interests listed on Schedule M…………………………… 5b.
  c. Federal and state GST taxes payable out of property interests listed on Schedule M……………… 5c.
  d. Add lines 5a, 5b and 5c……………………………………………………………………………………………………………………… 5d.
6. Net amount of property interests listed on Schedule M.  Subtract line 5d from line 4.  Enter here and on page 4, Part 6, line 20… 6.
                       If more space is required, please attach additional sheets.

                                                                   Page 18

   State of Rhode Island Division of Taxation 
   Form RI-706 
   Estate Tax Return - Date of death on or after 1/1/2015                                     IMAGEONLY

Decedent's name                                                                                                       Decedent's social security number

Rhode Island Schedule O - Charitable, Public and Similar Gifts and
                Bequests
                                                                                                                                              Yes   No
1. a. If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions    
     affecting the charitable deductions claimed in this schedule?…………………………………………………………………………………  
     If yes, full details must be submitted with this schedule.
   b. According to the information and belief of the person or persons filing this return, is any such action planned?
     If yes, full details must be submitted with this schedule.
2.   Did any property pass to charity as the result of a qualified disclaimer?…………………………………………………………………                                       
     If yes, attach a copy of the written disclaimer required by IRC section 2518(b).
  Item          Name and address of beneficiary                                               Charter of Institution                          Amount
 number
   1.

                DRAFT 

Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….                                    
3. Total………………………………………………………………………………………………………………………………………………… 3.
4  a. Federal estate tax payable out of property interests listed above…………………………………… 4a.
                10/11/2024
   b. Other death taxes payable out of property interests listed above………………………………………4b.
   c. Federal and state GST taxes payable out of property interests listed above………………………… 4c.
   d. Add items 4a, 4b and 4c………………………………………………………………………………………………………………………4d.
5. Net value of property interests listed above.  Subtract line 4d from line 3.  Enter here and on page 4, Part 6, line 21………………           5.
                If more space is required, please attach additional sheets.

                                                               Page 19

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015                                                                IMAGEONLY

Decedent's name                                                                                                            Decedent's social security number

Rhode Island Schedule U - Qualified Conservation Easement Exclusion
Section 1 - Election
Note: The executor is deemed to have made the election under IRC section 2031(c)(6) if he or she files Schedule U and excludes any qualifying
conservation easements from the gross estate.
Section 2 - General Qualifications
1. Describe the land subject to the qualified conservation easement

2. Did the decedent or a member of the decedent's family own land described above during the                           Yes       No
 3-year period ending on the date of the decedent's death?
3. The land described above is located (check whichever applies) (see instructions):
 In or within 25 miles of an area which, on the date of the decedent's death, is a metropolitan area.
 In or within 25 miles of an area which, on the date of the decedent's death, is a national park or wilderness area.
 In or within 10 miles of an area which, on the date of the decedent's death, is a Urban National Forest.
4. Describe the conservation easement with regard to which the exclusion is being claimed.

Section 3 - Computation of Exclusion
5. Estate tax value of the land subject to the qualified conservation easement………………………………………………………… 5.
6. Date of death value of any easements granted prior to decedent's death and 
included on line 11……........................................................................................... 6.
7. Add lines 5 and 6……………………………………………………………………………………… 7.
8. Value of retained development rights on the land………………………………………………… 8.
9. Subtract line 8 from line 7……………………………………………………………………………                                                      9.
10. Multiply line 9 by 30% (.30)…………………………………………………………………………. 10.
11. Value of qualified conservation easement for which the exclusion is being claimed.  If line
11 is less than line 10, continue with line 12.  Otherwise, skip lines 12 through 14, 
enter 0.40 on line 15 and complete schedule……………………………………………………… 11.
12. Divide line 11 by line 9.  If line 12 is equal to or less than 0.100 stop here.  The estate doesDRAFT 
not qualify for the conservation easement exclusion……………………………………………… 12.                                          __ . __ __ __
13. Subtract line 12 from 0.300.  Enter the answer in hundredth by rounding any thousandths
up to the next higher hundredth (0.030 = 0.03; but 0.031 = 0.04)……………………………… 13.                                   __ . __ __ __
14. Multiply line 13 by 2…………………………………………………………………………………… 14.                                                      __ . __ __ __
15. Subtract line 14 from .40 …………………………………………………………………………… 15.                                                    __ . __ __ __

16. Deduction under IRC section 2055(f) for the conservation easement……………………………16.
17. Amount of indebtedness on the land…………………………………………………………………17.
                                             10/11/2024
18. Total reductions in value.  Add lines 8, 16 and 17……………………………………………………………………………………… 18.
19. Net value of land.  Subtract line 18 from line 5………………………………………………………………………………………… 19.
20. Multiply line 19 by line 15…………………………………………………………………………………………………………………                                                         20.
21. The smaller of line 20 or the exclusion limitation.  Enter here and on page 4, Part 6, line 11……………………………………                   21.

                                                                   Page 20

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015         IMAGEONLY

Decedent's name                                                    Decedent's social security number

Rhode Island Tax Computation Schedule

                (1)              (2)                   (3)     (4)
                                                               Rate of credit
                Adjusted taxable                  Credit on    on excess
                estate equal to  Adjusted taxable amount in    over amount
                or more than     estate less than Column 1     in column 1
                                                               (Percent)
                $0               $40,000                   0   None
                40,000           90,000                    0   0.8
                90,000           140,000               $400    1.6
                140,000          240,000               1,200   2.4
                240,000          440,000               3,600   3.2
                440,000          640,000               10,000  4.0
                640,000          840,000               18,000  4.8
                840,000          1,040,000             27,600  5.6
                1,040,000        1,540,000             38,800  6.4
                1,540,000        2,040,000             70,800  7.2
                2,040,000        2,540,000             106,800 8.0
                2,540,000        3,040,000             146,800 8.8
                3,040,000        3,540,000             190,800 9.6
                3,540,000        4,040,000             238,800 10.4
                4,040,000        5,040,000             290,800 11.2
                5,040,000        6,040,000             402,800 12.0
                6,040,000        7,040,000             522,800 12.8
                7,040,000        8,040,000             650,800 13.6
                8,040,000DRAFT9,040,000                786,800 14.4
                9,040,000        10,040,000            930,800 15.2
                10,040,000       ------------     1,082,800    16.0

                                 10/11/2024

                                           Page 21

State of Rhode Island Division of Taxation 
Form RI-706 
Estate Tax Return - Date of death on or after 1/1/2015               IMAGEONLY

                              Rhode Island Credit Amount 
                              Form RI-706, page 1, line 7 
                        Pursuant to R.I. Gen. Laws § 44-22-1.1(a)(4)

                                        Instructions:  
            Enter the applicable credit amount from below on Form RI-706, page 1, line 7.

                                                                                               CREDIT AMOUNT

For date of death on or after January 1, 2015 and prior to January 1, 2016.................$          64,400

For date of death on or after January 1, 2016 and prior to January 1, 2017.................$          64,400

For date of death on or after January 1, 2017 and prior to January 1, 2018.................$          65,370

For date of death on or after January 1, 2018 and prior to January 1, 2019.................$          66,810

For date of death on or after January 1, 2019 and prior to January 1, 2020.................$          68,350

For date of death on or after January 1, 2020 and prior to January 1, 2021.................$          69,515

For date of death on or after January 1, 2021 and prior to January 1, 2022.................$          70,490

For date of death on or after January 1, 2022 and prior to January 1, 2023.................$          74,300

For date of death on or after January 1, 2023 and prior to January 1, 2024.................$          80,395

For date of death on or after January 1, 2024 and prior to January 1, 2025.................$          83,370

For date of death on or after JanuaryDRAFT1, 2025 and prior to January 1, 2026.................$          85,375

                              10/11/2024

                                             Page 22
                                                                                                                Revised 
                                                                                                                10/2024