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-20-55-5.6 - Filing Status of a Single Nonresident Military Person

A. A person who is a nonresident of Rhode Island and is in the United States military service and is stationed in Rhode Island on military orders is required to file a Rhode Island nonresident personal income tax return (RI-1040NR) if he/she has Rhode Island source income other than his/her military wages.

B. Compensation paid to a nonresident service member of the United States uniformed services for active duty military service can be claimed as a modification to reduce federal adjusted gross income for tax years 2003 and thereafter.