Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
- Part 1 - Estimated Payments (280-RICR-20-55-1)
- Part 2 - Extension of Time to File (280-RICR-20-55-2)
- Part 3 - Credit for Income Taxes of Other States (280-RICR-20-55-3)
- Part 4 - Tax Preparer Penalties (280-RICR-20-55-4)
- Part 5 - Filing Status of Spouses - Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5)
- Part 6 - Fiscal Year Taxpayers' Method of Computing Rhode Island Tax (280-RICR-20-55-6)
- Part 7 - Trust Distributions (280-RICR-20-55-7)
- Part 8 - Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8)
- Part 9 - W-2 Informational Returns (280-RICR-20-55-9)
- Part 10 - Employers Withholding (280-RICR-20-55-10)
- Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11)
- Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12)
- Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13)
- Part 14 - Withholding for Employees Working Remotely During the COVID-19 State of Emergency
- Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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