How to Complete Rhode Island Form T-77: Discharge of Estate Tax Lien

Rhode Island Form T-77 is the Division of Taxation’s application to discharge the state estate tax lien that attaches to every piece of Rhode Island real property a decedent owned. The form must be typed, filed in triplicate, submitted alongside the Rhode Island estate tax return (Form RI-706), and accompanied by any tax payment and supporting documents. The Division will return any form that does not meet those requirements.¹ Until the discharge is processed, the lien clouds the property’s title and blocks sales, refinances, and transfers.

Why the Form Exists

When a Rhode Island resident dies owning real property in the state, the tax administrator notifies the recorder of deeds (or city or town clerk) in each municipality where the decedent held real estate. The recorder enters the decedent’s name in the land records with a notation that all of the decedent’s real property carries a lien under Rhode Island’s estate and transfer tax chapter.² The lien secures any estate tax the state may be owed, and it stays in place until the return is filed and all taxes and fees are paid. Form T-77 is the mechanism that gets it released.¹

Who Has to File

Every estate that includes any interest in Rhode Island real property has to file Form T-77 with the estate tax return, whether or not the estate actually owes tax.³ The responsibility sits with the executor, administrator, or personal representative named in the probate court’s letters testamentary or letters of administration.⁴

Rhode Island adjusts its estate tax exemption annually for inflation. For decedents dying in 2026, the exemption is $1,838,056.⁵ Estates well under that number still need to file the return and the T-77. Skipping the paperwork because no tax is due leaves the lien in place indefinitely and makes the property unmarketable.

Filling Out the Form

One T-77 covers one property. If the decedent owned three parcels, you prepare three separate forms. Every submission must be typed; handwritten forms are returned without processing.⁶

Decedent and Representative

Enter the decedent’s full legal name as it appears on the death certificate, with their complete address at the time of death. The “Late of” field asks for the city or town where the decedent lived at death. Use the official municipality, not a village or neighborhood. Write “South Kingstown,” not “Wakefield.”⁶ If more than one executor or administrator is serving, attach a separate sheet listing each person’s full name, address, and Social Security number.¹

Property Description

The property description is where most rejected forms go wrong. Use the tax assessor’s description from the property tax bill issued by the city or town. That description is usually formatted as a plat and lot number, or a map, block, and parcel number.⁶ Do not substitute the street address or a metes-and-bounds description from the deed. If you cannot find the tax bill, call the local assessor’s office and ask them to look up the parcel by address.

Assessed Names and Location

The “Assessed in the Name(s) of” field should match the property tax bill exactly, including abbreviations like “et ux” (and spouse) or “JT” (joint tenants). Copying these details verbatim prevents mismatches that slow processing.⁶ The “City or Town” line refers to where the property sits, not where the decedent lived. Again, use the official municipal name.

What Goes in the Envelope

Form T-77 does not travel alone. The package must include the completed Rhode Island estate tax return (Form RI-706) and the following:³

A copy of the decedent’s death certificate.
A signed copy of federal Form 706, if the estate is required to file one. The federal filing threshold for 2026 is $15 million per individual, so most estates will not need to include one.⁷
A check for any Rhode Island estate tax due, payable to the Rhode Island Division of Taxation.
Copies of any approved extension forms, including federal extensions or a Rhode Island Form RI-4768.

For deaths on or after January 1, 2025, there is no longer a separate $50 filing fee for the estate tax return.¹

If an attorney, accountant, or anyone other than the executor is handling the filing, include Form RI-2848, Power of Attorney, authorizing that person to represent the estate before the Division.⁸

Where and When to Send It

File the T-77 in triplicate. Three identical copies of each form for each property.³ Bundle the triplicate T-77s with the signed RI-706, the supporting documents, and any payment, and mail the package to:

RI Division of Taxation
One Capitol Hill – Suite 4
Providence, RI 02908-5802¹

The return and T-77 are due within nine months of the date of death.³ If you need more time, file Form RI-4768 before that deadline to request an automatic six-month extension. Certified mail with a return receipt is worth the small cost, especially when a closing depends on proof of timely filing.

After You File

The Division reviews the return to confirm the reported values, verify that any tax has been paid, and determine that the lien can be released. Once approved, the tax administrator sends a formal notice of discharge directly to the recorder of deeds or city/town clerk where the property sits.² The recorder notes the discharge in the land records, and the $1.50-per-entry fee is paid from tax administration funds rather than by the estate.

Because the state sends the notice directly to the recorder, you do not have to walk a certificate over to the clerk’s office yourself. You should still confirm with the recorder that the discharge was actually entered, particularly if a sale or refinance is pending. Title companies will search the land records and need to see the discharge before issuing clear title.

The Division does not publish an official turnaround time for Form T-77. If a closing is coming up, submit as far ahead of the nine-month deadline as you can and keep the Division’s contact information available to check status.

Mistakes That Get the Form Returned

A short list of problems accounts for most rejections and delays:

Handwritten forms. The Division requires typed submissions and returns handwritten ones without processing.
Street addresses or deed descriptions in the property field instead of the assessor’s plat-and-lot or map-block-parcel format.
Village names instead of municipal names, such as “Wakefield” for “South Kingstown” or “Esmond” for “Smithfield.”
Sending a single copy instead of three.
Filing the T-77 without the RI-706. The T-77 cannot be processed on its own.
Skipping the filing because no tax is due. The lien attaches either way; the only way to remove it is to file.

Each of these adds weeks to a process that has no guaranteed turnaround. If an error does slip through and gets processed, you will need a corrective discharge and an amended return, and the Division may charge a processing fee.⁶

The Federal Lien Is Separate

Form T-77 releases only the Rhode Island lien. If the estate is large enough to require a federal estate tax return, a separate federal lien may also attach to the property, and discharging it requires filing IRS Form 4422 at least 45 days before the planned transaction date.⁹ With the 2026 federal threshold at $15 million per individual, most estates will not face a federal lien, but when they do it is a separate filing with its own documentation requirements and its own address.

1
Rhode Island Division of Taxation. Estate Tax
2
Rhode Island General Assembly. Rhode Island General Laws 44-23-12
3
Rhode Island Division of Taxation. Form RI-706 Instructions
4
Rhode Island General Assembly. Rhode Island General Laws 33-24-2
5
Rhode Island Division of Taxation. ADV 2025-27 Estate Updates
6
Rhode Island Division of Taxation. Form T-77 Discharge of Estate Tax Lien
7
Morgan Lewis. IRS Announces Increased Gift and Estate Tax Exemption Amounts
8
Rhode Island Division of Taxation. Form RI-2848 Power of Attorney
9
Internal Revenue Service. Application for Certificate Discharging Property Subject to Estate Tax Lien