Rhode Island Probate Timeline

Rhode Island runs almost every estate clock from the first publication of notice of the fiduciary's qualification, not from the date of death. Five separate six-month rights share that one anchor. An ordinary estate closes in 9 to 15 months, a voluntary small estate in 1 to 3, and a contested estate runs past 18.

Get that anchor wrong and the whole Rhode Island probate timeline shifts. A calendar counted from the funeral will miss the creditor bar, the spousal life estate, the elective share, the family support allowance and the $150,000 real estate set-off, because all five measure six months from publication. Probate is heard by a court in each of the 39 cities and towns, and R.I. Gen. Laws § 8-9-9 fixes each court's jurisdiction in the town or city in which it is established. For the process end to end, start with the Rhode Island probate guide.

How Long Does Probate Take in Rhode Island?

Here is the honest range, and the two numbers behind it.

• 9 to 15 months covers the ordinary estate: a valid will, cooperating heirs, no real estate sale, an RI-706 with no tax owed. The binding constraints are the six-month creditor window from first publication and the nine-month estate tax statement from death. Under § 44-23-36 a final account cannot be allowed until the chapter 44-22 taxes then payable are paid, extended, or certified not to apply, so the tax filing usually decides the finish date.
• 1 to 3 months fits the voluntary informal route for an estate of personal property worth $15,000 or less. No hearing is required unless the judge orders one.
• 18 months or more fits a contest, an insolvent estate, a Medicaid recovery claim, or a house that has to sell. A probate appeal is heard de novo in the superior court rather than reviewed for error, which means the dispute gets tried a second time.

Treat those ranges as a practice estimate. Title 33 sets no outer deadline for closing an estate.

Find the court that has jurisdiction, which follows the decedent's city or town of residence, on the Rhode Island probate courts page.

Rhode Island Probate Deadlines at a Glance

The One Event That Moves Five Deadlines at Once

Write the date of the first published notice at the top of the file. Five rights expire six months after it.

1. The creditor bar. Section 33-11-5(a) reads: claims shall be presented within six months from the first publication or be forever barred.
2. The spousal life estate. A devise or bequest to a surviving spouse bars the life estate unless the spouse files a written waiver and claim within six months after the date of the first publication of the qualifications of the fiduciary (§ 33-25-4).
3. The elective share. Same anchor, same six months, separate filing (§ 33-28-4).
4. The $150,000 real estate set-off. In an intestate estate, the court may set off real estate in fee to the surviving spouse up to $150,000 over encumbrances, on a petition filed within six months from the first publication (§ 33-1-6).
5. The family support allowance. Fixed on an application filed within six months after the first publication of notice of the qualification of the personal representative (§ 33-10-3).

Two clocks run from the death instead. The duty to deliver a will measures 30 days from notice of the death, and the estate tax statement is due nine months after the death. Section 33-28-4 uses both anchors inside one section: six months from publication to elect, extendable only to nine months after the decedent's death.

Each statute is written in months, so count months on a calendar. A 180-day rendering drifts by up to three days depending on which months the estate crosses.

Phase 1: The First 30 Days

Whoever holds the will delivers it into the probate court with jurisdiction, or to the executors named in it, within 30 days after notice of the testator's death. An executor who receives it delivers it into court within 30 days of receiving it (§ 33-7-5(a)). A person who neglects to deliver a will without reasonable cause, after being cited by the court, may be adjudged in contempt and committed to the adult correctional institutions until the will is delivered, and is liable to any aggrieved party for the damage caused. Stealing, destroying or concealing a will for a fraudulent purpose carries up to five years under § 33-7-7.

A named executor who has the will presents it for probate within 30 days after the death, or within 30 days after learning of the nomination. Neglect or refusal is deemed a declination of the office (§ 33-8-3). The petition is form PC-1.5. Where there is no will, the surviving spouse and next of kin have 30 days to apply before the court may grant administration to any suitable person on a party in interest's petition (§ 33-8-8(2)), and the estate follows Rhode Island intestate succession.

Order certified death certificates from the city or town while the petition moves, and work through the first steps after a death in Rhode Island at the same time. If the will's validity is in question, read the Rhode Island will requirements before filing.

One small-estate rule surprises people. A voluntary informal administrator may not file the sworn statement until 30 days have run from the death, and only if no petition for letters has been filed. The estate has to consist entirely of personal property worth $15,000 or less on the § 33-9-1 inventory, exclusive of tangible personal property the decedent owned (§ 33-24-1(a)). That exclusion is easy to read backwards. A car, the furniture and the jewellery do not count against the $15,000. Filing costs $30, plus $5 for the certification of appointment.

Phase 2: Publication and the 90-Day Inventory

Two things happen once the court acts on the petition.

Notice runs in a newspaper. Where notice is required and no special provision is made, § 33-22-11 gives it by advertisement once a week for at least two weeks, with the first advertisement published at least 14 days before the first hearing date named in the notice. The probate court designates the newspaper, and the clerk collects the advertising cost in advance. Advertising is a newspaper charge that varies by city and town, so it sits outside the statutory filing fee. Parties who all sign form PC-9.1 can waive advertising in the matters where the court allows it.

The inventory is due 90 days after appointment. Every administrator and executor returns to the probate court, under oath, a true inventory of all the personal property, tangible and intangible, and of all claims, rights, causes of action and other assets, other than real property, appraised as of the date of the decedent's death, within 90 days after appointment or such longer period as the court allows (§ 33-9-1). Rhode Island leaves the house off the inventory on purpose. That same inventory total is the base for the § 33-22-21 filing fee, which is why an inaccurate figure gets revised later.

Known creditors get their own notice. Within a reasonable period after qualification, the personal representative takes reasonable steps to see that any known or reasonably ascertainable creditor receives notice of the commencement of the estate, and first-class mail of the statutory Notice of Commencement of Probate is a conclusive way to comply (§ 33-11-5.1, form PC-9.9). Where the decedent was 55 or older, that notice also goes to the Executive Office of Health and Human Services.

Medicaid recovery adds a hard stop worth calendaring early. Under § 40-8-15(g), when the decedent was 55 or older at death, a copy of the petition and a copy of the death certificate go to the Executive Office on filing. The executor then has 30 days to complete and return the office's prescribed form after a request. If the petitioner fails to send the petition and death certificate and the decedent received recoverable Medicaid benefits, no distribution or payment may be disbursed, including administration fees. The Rhode Island executor duties guide covers what the fiduciary owes at each of these dates.

Phase 3: Six Months from First Publication

This is the longest fixed segment of a Rhode Island estate, and it is where the six-month creditor window does its work.

Claims go to the clerk of the probate court, with a copy to the personal representative, which is the opposite of the practice in states where claims go to the fiduciary alone. The written statement gives the basis of the claim, the amount if known, and the claimant's name and address along with the claimant's attorney's name and address. The claim counts as presented when it is filed with the court.

A late creditor is not always finished. Section 33-11-5(b) lets a creditor who missed the six months by accident, mistake, excusable neglect or lack of adequate notice petition the court for leave to file out of time, before distribution. The court may grant leave on terms it sets, and an allowed late claim is paid only out of the assets still in the personal representative's hands when notice of the petition arrived. There is no de novo appeal from an order granting that leave.

That subsection also gives the fiduciary a lever. A § 33-11-5.1 notice of commencement sent at least 60 days before the six months expire is deemed adequate notice, which removes lack of notice as a ground for a late claim. Accident, mistake and excusable neglect survive, so the notice narrows the exposure rather than closing it. Send those notices by month four and the cushion is built in.

The same six months carry the surviving spouse's three elections and the family support allowance. The allowance is a reasonable sum out of the probate estate for the support of the decedent's family for a period not exceeding six months from the death, and the court may add a second six-month period fixed within one year after the first publication, provided a final account has not been allowed. The form is PC-9.4. Read Rhode Island surviving spouse rights and the Rhode Island family allowance guide before the window closes, because none of these rights revives.

Phase 4: Nine Months from the Death

Every executor, administrator and heir-at-law files a sworn statement with the tax administrator within nine months after the death, showing the full and fair cash value of the estate, the amounts paid out for claims, expenses, charges and fees, and the names and addresses of everyone entitled to take a share (§ 44-23-1). The filing fee is date-of-death banded: $50 for a death before 1 January 2025, and nothing for a death on or after that date.

The Division of Taxation directs every estate of a decedent dying on or after 1 January 2015 to Form RI-706, taxable or not. The gross estate threshold is indexed each January. For a decedent dying on or after 1 January 2026 it is $1,838,056, up from $1,802,431 for 2025. Rhode Island's threshold sits far below the federal exclusion, so most estates that owe Rhode Island tax owe no federal estate tax at all.

The tax is due at the same nine months (§ 44-23-16). Unpaid tax draws interest at the § 44-1-7 annual rate from the due date, worked out without regard to any extension of time to pay, plus 0.5% of the tax per month to a ceiling of 25% unless the failure was for reasonable cause and not wilful neglect. The tax administrator may grant a filing extension matching an approved IRS extension for federal Form 706 (§ 44-23-3), requested on Form RI-4768. An extension moves the filing date, and interest still runs. Work through the nine-month estate tax statement before you decide whether an extension helps.

Federal Form 706 is also due nine months after the death where the gross estate plus adjusted taxable gifts exceeds the federal exclusion, or where the estate elects portability for a surviving spouse. The decedent's final Form 1040 and Form RI-1040 are due the following 15 April, and income the estate earns during administration goes on Form 1041.

Phase 5: Closing the Estate

Three filings finish a Rhode Island estate.

1. The certificate of descent. When the decedent's real property, or any part or interest in it, is devised, distributed or set out to a devisee, heir or spouse, is legally divided by all the persons interested, or descends to an heir or spouse, the executor or administrator causes a certificate of descent to be recorded in the land evidence records of every city or town where the real property sits (§ 33-9-29). The form is PC-10.6, and the recorded certificate is prima facie evidence of the facts stated in it. Rhode Island has no county recorder, so the filing goes to each city or town separately. The statute states a duty and sets no day count, so calendar it against the distribution rather than against a fixed date.
2. The account. Every executor and administrator returns an account to the probate court on completion of the period of administration, and at other times the court requires (§ 33-14-1, form PC-7.1). No interim accounting is required unless an interested party asks for one. A fiduciary who is the sole beneficiary, or who files a release from each beneficiary, may file an affidavit of completed administration instead, with evidence that the Rhode Island estate and inheritance taxes are satisfied, the funeral bill is paid, and the filed claims are satisfied. That form is PC-7.3. Section 33-14-1 sets no fixed number of days either, so the final account that closes the estate is event-driven rather than dated.
3. The tax clearance. Section 44-23-36 blocks allowance of the final account until the account shows, and the court finds, that the chapter 44-22 taxes then payable have been paid, that payment has been extended, or that the property is not liable.

Assets sometimes turn up after the file closes. Where newly discovered assets total $5,000 or less in the aggregate, § 33-14-13 lets the fiduciary reopen without the court's consent by filing an affidavit listing each asset at fair market value, notifying the § 33-1-10 takers and any takers under the will, and filing a statement of the proposed distribution. Interested persons then have 30 days to object. No objection, and the fiduciary proceeds. An objection, and the court schedules a hearing within 30 days of receiving it. The fiduciary stays liable in his or her own wrong to anyone aggrieved.

Appeals: 20 Days, Then 30 Days

A Rhode Island probate appeal runs two clocks on two different words, and mixing them up ends the appeal.

• 20 days after execution of the order or decree by the probate judge: the appellant files a claim of appeal to the superior court and a request for a certified copy with the probate clerk, and pays the clerk's fees. The form is PC-9.3.
• 30 days after entry of the order or decree: the appellant files the certified copy and the reasons of appeal, specifically stated, in the superior court for the county in which the probate court is established, and is restricted to those reasons unless the superior court allows amendments for cause.

Section 33-23-1(c) makes both deadlines jurisdictional, and neither the probate court nor the superior court may extend them. The appeal is heard de novo rather than on error, so the superior court is not bound by the probate court's findings and a witness who testified below may testify again. While an appeal is pending, the fiduciary files a written status report annually, or more often if the probate court asks.

Two Things Other Sites Get Wrong About This Timeline

The inventory is 90 days from appointment, and it excludes the house. Pages that quote a date-of-death anchor, or that tell an executor to appraise real estate for the inventory, are describing a different state. Section 33-9-1 counts 90 days from the fiduciary's appointment and covers personal property, claims, rights and causes of action other than real property.

Publication is once a week for at least two weeks, not three consecutive weeks. Section 33-22-11 also adds a 14-day lead before the first hearing date, which is a separate requirement from the two weeks of running. The two-year figure in § 33-11-50 gets misquoted the same way. That section bars a creditor's suit against the personal representative unless it is commenced within two years from the first publication and before any order of distribution has been made. Both conditions have to hold, and an order of distribution shuts the door early. The routine claim window is the six months, never the two years.

What Pushes a Rhode Island Estate Past a Year

• Real estate that has to sell. The spousal life estate, the certificate of descent, the estate tax lien and any Medicaid lien all have to be cleared for a clean title.
• A decedent aged 55 or older. Until the Executive Office of Health and Human Services has the petition and death certificate, § 40-8-15(g) bars every distribution and payment, administration fees included.
• A spousal election. The life-estate waiver, the elective share and the § 33-1-6 set-off each add a petition and a hearing inside the same six months.
• A late creditor. A § 33-11-5(b) petition can stretch the claim phase past six months, though only against assets still in the fiduciary's hands.
• A taxable estate. An RI-706 with tax owed keeps the file open until the Division of Taxation issues its receipt, and § 44-23-36 holds the final account behind it.
• An appeal. A de novo superior court hearing tries the dispute again and adds an annual status report.

How to Keep a Rhode Island Estate on Schedule

You cannot shorten the six-month creditor window or the nine-month tax clock. You can avoid the delays inside your control.

1. Calendar from the first publication, not from the death. Write that date at the top of the file and count six months for all five rights that share it.
2. File the petition inside 30 days. Every day before appointment is a day added to the end, and a named executor who waits is treated as declining.
3. Send the EOHHS petition copy the day you file. It costs nothing, and it clears the § 40-8-15(g) distribution block months before anyone needs to be paid.
4. Start the inventory before you are appointed. Ninety days is tighter than it sounds once banks and appraisers get involved, and nothing stops you asking for date-of-death balances while the petition is pending.
5. Mail the § 33-11-5.1 notices by month four. The 60-day cushion is what makes the notice adequate and takes lack of notice away from a late creditor.
6. Settle the estate tax question by month five. The statement is due at nine months and the final account waits on it, so a valuation problem found at month eight is expensive.
7. Ask a Rhode Island probate attorney about the hard parts. A contest, an insolvent estate, a Medicaid recovery claim or a taxable estate is worth professional help.

Frequently Asked Questions

How long does probate take in Rhode Island?

Plan on 9 to 15 months for an ordinary estate. Two clocks set that floor. Creditors get six months from the first publication of notice of the fiduciary's qualification under R.I. Gen. Laws § 33-11-5(a), and the estate tax statement is due nine months after the death under § 44-23-1. A final account cannot be allowed until the chapter 44-22 taxes then payable are cleared, so the tax filing usually decides the finish date. A voluntary small estate closes in 1 to 3 months. A contested estate runs past 18 months. These ranges are a practice estimate, not a statutory schedule.

When does the Rhode Island creditor claim period start?

It starts at the first publication of notice of the fiduciary's qualification, not at the date of death. Section 33-11-5(a) says claims shall be presented within six months from the first publication or be forever barred. A claim is presented by filing a written statement with the clerk of the probate court and sending a copy to the personal representative. The statute is written in months, so count six months rather than 180 days.

When is the Rhode Island inventory due?

Within 90 days after the fiduciary's appointment, or a longer period the probate court allows, under R.I. Gen. Laws § 33-9-1. Rhode Island's inventory lists all personal property, tangible and intangible, plus claims, rights and causes of action, appraised as of the date of death. It leaves real property out. The inventory total is also the base for the § 33-22-21 filing fee.

When is the Rhode Island estate tax return due?

Nine months after the date of death. Section 44-23-1 requires every executor, administrator and heir-at-law to file a sworn statement with the tax administrator within nine months, and § 44-23-16 makes the tax due at the same point. The Division of Taxation directs every estate of a decedent dying on or after 1 January 2015 to Form RI-706, taxable or not. For a 2026 death the gross estate threshold is $1,838,056.

How long does a surviving spouse have to elect in Rhode Island?

Six months from the first publication of the fiduciary's qualification. That single window covers three separate rights: waiving a devise to claim the life estate under § 33-25-4, petitioning for the elective share under § 33-28-4, and petitioning for the $150,000 real estate set-off in an intestate estate under § 33-1-6. Within those same six months the spouse may petition for an extension of time to elect, and the extension may not exceed nine months after the decedent's death.

How long is the deadline to appeal a Rhode Island probate decree?

Two deadlines run at once under R.I. Gen. Laws § 33-23-1. The claim of appeal and the request for a certified copy go to the probate clerk within 20 days after the probate judge executes the order or decree, on form PC-9.3. The certified copy and the reasons of appeal, specifically stated, go to the superior court within 30 days after entry of the order or decree. Section 33-23-1(c) makes both jurisdictional, and neither court may extend them.

Related Guides

• Rhode Island Probate Guide: the whole process, from the PC-1.5 petition to the decree allowing the account.
• Rhode Island Creditor Claims: the six-month window, the late-claim petition, and the two-year bar on suit.
• Rhode Island Executor Duties: what the fiduciary owes at each date on this page.
• Rhode Island Probate Accounting: the account and the affidavit that close the estate.
• Rhode Island Estate Tax: Form RI-706, the nine-month statement, and the indexed threshold.
• Rhode Island Surviving Spouse Rights: the life estate, the elective share, and the $150,000 set-off.
• Rhode Island Probate Courts: the court in each of the 39 cities and towns.

Every estate carries its own facts, and each city or town court keeps its own session calendar. Confirm the dates that matter to your family with the clerk of your probate court or a licensed Rhode Island attorney, then head back to the Rhode Island probate hub for the rest of the series.

Sources:

• Title: R.I. Gen. Laws § 33-7-5: Duty of person in possession of will to deliver into court. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-7/33-7-5.htm
• Title: R.I. Gen. Laws § 33-8-3: Neglect to present will for probate. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-8/33-8-3.htm
• Title: R.I. Gen. Laws § 33-8-8: Administration of intestate estate. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-8/33-8-8.htm
• Title: R.I. Gen. Laws § 33-9-1: Return of inventory of estate. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-9/33-9-1.htm
• Title: R.I. Gen. Laws § 33-9-29: Descent or distribution of real estate to be recorded. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-9/33-9-29.htm
• Title: R.I. Gen. Laws § 33-10-3: Allowances for temporary support of family. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-10/33-10-3.htm
• Title: R.I. Gen. Laws § 33-11-5: Time allowed for presenting claims, late claims, appeal. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-11/33-11-5.htm
• Title: R.I. Gen. Laws § 33-11-5.1: Duty to notify known or reasonably ascertainable creditors. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-11/33-11-5.1.htm
• Title: R.I. Gen. Laws § 33-11-50: Limitation of actions by creditors of decedent. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-11/33-11-50.htm
• Title: R.I. Gen. Laws § 33-14-1: Times when accounts required. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-14/33-14-1.htm
• Title: R.I. Gen. Laws § 33-14-13: Reopening of estates and administrations without court approval for assets totaling five thousand dollars ($5,000) or less. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-14/33-14-13.htm
• Title: R.I. Gen. Laws § 33-1-6: Widow's or husband's allowance of real estate in fee. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-1/33-1-6.htm
• Title: R.I. Gen. Laws § 33-22-11: Notice by advertisement. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-22/33-22-11.htm
• Title: R.I. Gen. Laws § 33-23-1: Filing of claim of appeal, record, and reasons. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-23/33-23-1.htm
• Title: R.I. Gen. Laws § 33-24-1: Voluntary informal administration of small estates. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-24/33-24-1.htm
• Title: R.I. Gen. Laws § 33-25-4: Election by surviving spouse, recording of waiver and claim. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-25/33-25-4.htm
• Title: R.I. Gen. Laws § 33-28-4: Proceeding for elective share, time limit. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE33/33-28/33-28-4.htm
• Title: R.I. Gen. Laws § 8-9-9: General probate jurisdiction. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE8/8-9/8-9-9.htm
• Title: R.I. Gen. Laws § 40-8-15: Lien on deceased recipient's estate for assistance. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE40/40-8/40-8-15.htm
• Title: R.I. Gen. Laws § 44-23-1: Statements filed by executors, administrators, and heirs-at-law. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE44/44-23/44-23-1.htm
• Title: R.I. Gen. Laws § 44-23-3: Extension of time for filing of statement. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE44/44-23/44-23-3.htm
• Title: R.I. Gen. Laws § 44-23-16: Time taxes due, interest and additions to tax on delinquent payments. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE44/44-23/44-23-16.htm
• Title: R.I. Gen. Laws § 44-23-36: Payment of tax as prerequisite for allowance of final account. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE44/44-23/44-23-36.htm
• Title: R.I. Gen. Laws § 44-23-38: Termination of lien. Publisher: Rhode Island General Assembly. Publication Date: Not listed. URL: https://webserver.rilegislature.gov/Statutes/TITLE44/44-23/44-23-38.htm
• Title: Estate Tax. Publisher: Rhode Island Division of Taxation. Publication Date: Not listed. URL: https://tax.ri.gov/tax-sections/estate-tax
• Title: Probate Forms. Publisher: Rhode Island Department of State. Publication Date: Not listed. URL: https://www.sos.ri.gov/divisions/business-services/probate-forms
• Title: 26 U.S.C. § 6075: Time for filing estate and gift tax returns. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6075&num=0&edition=prelim

It is not legal advice.