Section 280-RICR-20-55-1.6 - Underpayment of Estimated Tax Charges - Exceptions and WaiverA. Exceptions 1. In general, the Federal exceptions under which taxpayers will not be charged for underpayment of estimated tax may be followed in relation to the underpayment of estimated Rhode Island personal income tax.2. Taxpayers should follow the instructions to complete and submit a RI-2210 form, if necessary, and should attach it to their Rhode Island personal income tax return to make it an integral part of the filing. If a taxpayer has received a billing for the underpayment of estimated taxes, a completed RI-2210 form should be attached to the remittance portion of the billing and sent to the Division of Taxation with any required payment.280 R.I. Code R. 280-RICR-20-55-1.6