RHODE ISLAND
separate property state

 

Military Income:   Fully taxable.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse must be a resident of same state as service member.

Forms Used:            

Filing Status:  Same as on the federal return.  If married and one spouse is not a residence of Rhode Island, separate returns should be filed.  If they decide to file jointly, they must file as residents and all pay will be taxed to Rhode Island whether earned there or not. 

Attach Copy of Federal Return:  No

Not Taxed:

Other State Tax Credit:  Available.  Attach copy of other state return.

Where to Mail:
Resident: Non-Resident:
R.I. Division of Taxation
One Capitol Hill
Providence, RI  02908-5806
R.I. Division of Taxation
One Capitol Hill
Providence, RI  02908-5806
Forms:  (401) 222-1111 Electronic Filing:  (401) 222-2263
General Information:  (401) 222-3911  
Other Info: Website:  www.tax.state.ri.us

RI Div of Taxation
One Capitol Hill
Providence, RI  02908-5800

 
E-filing Info:  The RI 8453 form should be maintained by the ERO.  The following CANNOT be filed electronically:
  • A married filing separate state return if they federal return was joint
  • Non-resident returns
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Rhode Island residents, lived at their present location all year, and one or both had income.

Main Info Screen.

Rhode Island 1040 Form.  A joint resident Rhode Island income tax return is prepared.  You must enter the City or town of legal residence.

 

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Rhode Island, while the other member is a resident of a different state.  A Rhode Island income tax return must be prepared due to the taxpayer or spouse having Rhode Island earned income.

Main Info Screen.  If married and one spouse is not a residence of Rhode Island, separate returns should be filed.  For this example, the taxpayer is a resident of Rhode Island while the spouse is a resident of North Dakota.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Rhode Island 1040 Form.   A married filing separate Rhode Island income tax return should be prepared.  You must check the box for the Taxpayer to generate a married filing separate return.  You must enter the City or town of legal residence.

When filing a joint federal form, but Married Filing Separate for Rhode Island, a special RI 1040 Form will be created.  This is necessary to divide income.  If applicable, you must fill in any dependent information.

Review the remainder of the Rhode Island Form 1040 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Rhode Island tax return due to one or both having Rhode Island earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Rhode Island income tax return because the spouse worked in Rhode Island.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Rhode Island Form 1040NR.   A Married filing joint non-resident Rhode Island income tax return should be prepared.  You must enter the City or town of legal residence.

Rhode Island Form 1040NR, Page 2 - Schedule I:  Rhode Island Modifications to Federal AGI.  To comply with the provisions of the Service Member's Civil Relief Act and the Military Spouse Residency Relief Act, the non-resident's income must be taken off of the Rhode Island 1040NR Form.  You must enter both amounts on Line 2o - Other modifications decreasing Federal AGI.  The best way to list both items is to link on line 2o, and add a Scratch Pad. 

Enter the amount of active duty military pay and nonresident military spouse wages/salary on the scratch pad as in the example.

Review the remainder of the Rhode Island Form 1040NR to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Rhode Island during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Rhode Island.  The Spouse and taxpayer must file a Rhode Island tax return due to one or both of them having Rhode Island earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Rhode Island to North Dakota during the year.  The spouse was a resident of Rhode Island but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Rhode Island and North Dakota and must file a Rhode Island income tax return because the spouse worked in Rhode Island.

 

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Rhode Island Form 1040NR.   A married filing joint part-year resident Rhode Island income tax return should be prepared.  You must enter the City or town of legal residence.

RI Sch M:  Rhode Island Modifications to Federal AGI.  To comply with the provisions of the Service Member's Civil Relief Act, the military member's non-resident income must be taken off of the Rhode Island NRPY Form.  You must enter the nonresident Active Duty military pay on Line 2o - Modifications Decreasing Federal AGI.  The only way to properly do this for Rhode Island is to link on line 24b, and add a Scratch Pad. 

RI PY Pg 1 - Schedule III - Part-Year Resident Tax Calculation will be generated.  This form is used to subtract out all the other-states (Indiana and North Dakota) income.   You must enter the dates of Rhode Island residency.

Review the remainder of the Rhode Island Form 1040NR to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Rhode Island with Income from Another State  - Taxpayer is single.  The taxpayer must file a Rhode Island tax return due to him or her having Rhode Island earned income.

Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Rhode Island.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Rhode Island 1040 Form.  A resident Rhode Island income tax return is prepared.  Rhode Island taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  

Rhode Island 1040, Page 2, Schedule II must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.  Line 24 is the amount of income earned in the other state (North Dakota).  Line 28 is the amount of income tax liability on the (North Dakota) tax return.  A copy of the other state's return must be attached to the Rhode Island return if not e-filed.

 

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Rhode Island return must be filed because the taxpayer received new tax information after their Rhode Island return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Rhode Island 1040X - Amended Income Tax Return.  Add the Rhode Island 1040X Form to the return.  Answer the questions as in the example.  You must check the box to lock in the entries in Column A - Originally reported, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Rhode Island 1040X - Amended Income Tax Return.  Return to the Rhode Island 1040X form to determine if the taxpayer is receiving an additional refund or owes money.

Rhode Island 1040X - Amended Income Tax Return, Page 2.  On Page 2 you must enter an explanation for why the Amended Return is being prepared.  Enter the current date in the Date field.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.