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Rhode Island

A resident of Rhode Island includes any individuals living in the state voluntarily for 183 days or more; residents in the state of Rhode Island are required to file a federal tax return. The income tax is progressive tax with rates ranging from 3.75% up to 5.99%, which is administered by the Rhode Island Office of Taxpayer Revenue. You must file the Form RI-1040 on or before April 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.

PART-YEAR RESIDENT:

If the taxpayer was a part-year resident of Rhode Island for that tax year or moved out of Rhode Island with the intent to permanently leave or into Rhode Island with the intention to permanently stay in the area. The taxpayer may file as a part-year resident; if you spend 183 days or more in the state but are not domiciled in the state you may also file as part-year resident.

NON-RESIDENT:

A non-resident is an individual that resided outside of Rhode Island and did not hold or reside in Rhode Island for 183 days or more in the tax year. A non-resident should have not lived in the state for at least part of the year or earn income in the state. A non-resident should file a Form RI-1040NR or Non-Resident Individual Income Tax Return.