Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 6 - Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6)
Section 280-RICR-20-25-6.7 - Filing Requirements for Partners
Universal Citation: 280 RI Code of Rules 20 25 6.7
Current through September 18, 2024
If a domestic or foreign LLP or LP is not treated as a corporation for federal income tax purposes, any partner of the LLP or LP during any part of the entity's taxable year shall file a Rhode Island income tax return and shall include in Rhode Island gross income that portion of the LLP's or LP's Rhode Island income allocable to such partner.
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