Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11)
Section 280-RICR-20-55-11.7 - Alternative Method of Apportionment
Universal Citation: 280 RI Code of Rules 20 55 11.7
Current through September 18, 2024
A. This regulation is designed to apportion to Rhode Island, in a fair and equitable manner, a nonresident member of a professional athletic team's total compensation for services rendered as a member of a professional athletic team.
1. It is presumed that application of the
foregoing provisions of this section will result in a fair and equitable
apportionment of such compensation.
2. Where it is demonstrated that the method
provided under this section does not fairly and equitably apportion such
compensation, the Tax Administrator may require such member of a professional
athletic team to apportion such compensation under such method as the Tax
Administrator prescribes, as long as the prescribed method results in a fair
and equitable apportionment.
3. A
nonresident member of a professional athletic team may submit a proposal for an
alternative method to apportion such compensation, where they demonstrate that
the method provided under this section does not fairly and equitably apportion
such compensation.
a. If approved, the
proposed method must be fully explained in the nonresident member of a
professional athletic team's nonresident personal income tax return for Rhode
Island.
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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