Personal Income Tax

A personal income tax is imposed for each taxable year (which is the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, estate and trust. The Rhode Island tax is based on federal adjusted gross income subject to modification. The current tax forms and tables should be consulted for the current rate. Terms used in the Rhode Island personal income tax laws have the same meaning as when used in a comparable context in the federal income tax laws unless a different meaning is clearly required.

Returns

A personal income tax return must be computed and filed on or before the 15th day of the fourth month following the close of a taxable year.

Generally, if a husband and wife file a joint federal income tax return, they must also file a joint Rhode Island return. Individuals filing joint Rhode Island income tax returns incur joint and several liability for the Rhode Island income tax.

Residents and nonresidents (including resident and nonresident estates and trusts) are required to pay estimated taxes for each taxable year if the estimated tax can reasonably be expected to be $250 or more in excess of any credits allowable against the tax.

Resident and Nonresident Individuals

All the income (plus or minus any statutory modifications) of a Rhode Island resident is subject to the personal income tax. For nonresidents only that portion of income attributable to Rhode Island sources is subject to the tax.

A resident is a person domiciled in the State of Rhode Island or although not domiciled here does maintain a permanent home in Rhode Island and is here for a total of more than 183 days of the taxable year. A nonresident individual is an individual who is not a resident.

See the Individual Tax Filing Requirements page for more details on Resident and Non-resident filing requirements.

Armed Forces Service Personnel

Armed Forces Service Personnel stationed in Rhode Island who is domiciliary of other states is not subject except for income (other than service pay) derived from Rhode Island sources. Rhode Island domiciliary service personnel are subject on all income even though stationed outside Rhode Island and notwithstanding the fact that they may spend no time at all in Rhode Island during a taxable year.

Forms

Please see the Personal Income Tax Forms webpage for applicable forms.

Contact Us

Personal Income Tax - Taxpayer Assistance

Email: [email protected]

Phone: 401.574.8829, option #3