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-20-55-5.8 - Filing Status of Husband and Wife Where One is a Partial-Year Resident
Current through March 20, 2024
A. This section applies when one of the spouses is a partial-year Rhode Island resident, the other spouse is a full-year Rhode Island resident, and the couple files a joint Federal income tax return.
B. R.I. Gen. Laws §§ 44-30-31(c) and 44-30-51(b)(4) require that separate Federal liabilities be computed for Rhode Island purposes using the married filing separately status. If one spouse itemizes, then the other spouse must also itemize his/her deductions.
C. The resident spouse then should file the appropriate resident return form and the partial-year resident spouse should file the appropriate partial-year resident form with special attention to proper allocations and modifications.
D. The couple may elect to file a joint Rhode Island return as if both were residents of Rhode Island for the full year. If one of the spouses is required to report income to another state as a resident of that state, then R.I. Gen. Laws § 44-30-18(d) must be used in determining any allowable credit for taxes paid to that state.
