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-20-55-5.7 - Filing Status of a Married Nonresident Military Person and His/her Spouse When a Joint Federal Income Tax Has Been Filed
Universal Citation: 280 RI Code of Rules 20 55 5.7
Current through September 18, 2024
A. Both spouses may elect to file a resident Rhode Island personal income tax return as married filing jointly on their joint income.
B. If one or both of the spouses must file and pay personal income taxes in another state, then a special computation has to be made for any allowable out-of-state tax credit on the Rhode Island return.
C. If either spouse claims Rhode Island as his/her legal residence, then separate Rhode Island personal income tax returns have to be filed.
1. The
spouse claiming Rhode Island residency is required to file a resident Rhode
Island personal income tax return (RI-1040A or RI-1040).
2. The spouse claiming nonresident status
files a Rhode Island nonresident personal income tax return (RI-1040NR) if that
person had any Rhode Island source income other than military wages.
a. By using the Rhode Island nonresident
allocation schedule of the RI-1040NR, the portion of the Federal income tax
liability to be used for Rhode Island purposes will be computed.
3. When separate Rhode Island
returns are filed, the Federal married filing separate status has to be used to
compute the Federal income tax liability for Rhode Island purposes.
a. The Federal married filing separately
requirements have to be followed as they pertain to income reporting, itemized
deductions, personal exemptions and dependents.
4. Nonresident service members filing to
report income earned from a separate job in Rhode Island or the income of a
spouse living in Rhode Island may subtract active duty military wages as a
modification decreasing Federal adjusted gross income in determining the tax
due to Rhode Island.
a. Residents of Rhode
Island serving in the United States military on active duty, regardless of
where they are stationed, are not affected by the modification in §
5.7(C)(4) of
this Part above.
b. Example: A
nonresident member of the United States armed forces who is stationed in Rhode
Island earns $50,000 in active duty military wages. She also works part-time
earning $20,000 in a field that is unrelated to her military duties. The
nonresident would not be taxed on the $50,000 in military wages but would
report the $20,000 on the allocation. She would take a decreasing modification
of her military pay and would owe tax on the remainder of the unrelated
part-time earnings after being reduced by the standard deduction and any
personal exemption(s).
5. Income for services performed by the
service member's spouse in Rhode Island would be exempt from Rhode Island
income tax only if the service member's spouse moves to Rhode Island solely to
be with the service member complying with military orders sending him/her to
Rhode Island. The service member and the service member's spouse must also
share the same non-Rhode Island domicile.
a.
Other income derived from Rhode Island sources such as business income,
ownership or disposition of any interest in real or tangible personal property
and gambling winnings are still subject to Rhode Island income tax.
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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