Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 5 - Filing Status of Spouses - Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5)
Section 280-RICR-20-55-5.5 - General

Universal Citation: 280 RI Code of Rules 20 55 5.5

Current through September 18, 2024

A. R.I. Gen. Laws § 44-30-5 defines a resident of this state as:

1. One who is domiciled in this state.

2. One who is not domiciled in this state but maintains a permanent place of abode in this state and spends more than 183 days of the taxable year in this state, unless he/she is in the armed forces of the United States.

B. R.I. Gen. Laws § 44-30-51 requires a Rhode Island personal income tax return to be filed by or for:

1. Every resident individual required to file a Federal income tax return.

2. Every nonresident individual having Rhode Island source income.

C. R.I. Gen. Laws § 44-30-31 requires that, in part:

1. If the Federal income tax liability of a husband and wife, both of whom are nonresidents, is determined on a joint Federal return, their Rhode Island tax shall be determined on a joint Rhode Island return.

2. If either husband or wife is a resident and the other is a nonresident, separate Rhode Island taxes shall be determined on their separate Rhode Island source income, unless both elect to determine their joint Rhode Island taxes on their joint income as if both were residents.
a. If separate returns are filed, Rhode Island personal income tax shall be determined as if they had filed separate Federal income tax returns.

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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