The Rhode Island Final Fee Allowance Summary is a document prepared by the Rhode Island Department of Revenue that outlines the various fees and expenses that are allowed to be paid for services related to the filing of a tax return. There are two types of Rhode Island Final Fee Allowance Summary: one for individuals and one for businesses. The individual summary lists the allowable fees for filing a personal income tax return, such as the preparation and filing fees, fees for obtaining copies of prior year tax returns, and fees for obtaining an extension. The business summary lists the allowable fees for filing corporate, partnership, and fiduciary income tax returns, such as the preparation and filing fees, fees for obtaining copies of prior year tax returns, and fees for obtaining an extension. Both summaries also include other expenses, such as mileage and parking fees, that are allowed to be paid.