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Rhode Island Administrative Code, Chapter 280-20-55

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Your Policy Risk Impact Agent

Rhode Island/Administrative Code

← All Rhode Island coverage

Personal Income Tax

15 sections in this chapter.

All chapters15 Ch 280-20-70, Sales and Use Tax61 Ch 250-120-05, Air Pollution Control47 Ch 216-40-05, Professional Licensing36 Ch 410-20-00, N/A27 Ch 216-40-10, Facilities Regulation23 Ch 510-00-00, N/A19 Ch 250-90-00, N/A17 Ch 230-20-05, Personal Lines - Automobile and Home…16 Ch 280-20-25, Business Corporation Tax16 Ch 216-40-20, Radiation15 Ch 230-20-30, Health Insurance15 Ch 280-20-20, Tax Credits/Deductions15 Ch 280-20-55, Personal Income Tax15 Ch 220-30-00, N/A14

15 sections·Filtered byCh 280-20-55✕

280-20-55-280-RICR-20-55-1 Estimated Payments
3.2K chars
To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title1.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-55 and 44-30-56. Those sections outline declarations and payments of estima…
Chapter 280-20-55Open chapter PDF ↗
280-20-55-280-RICR-20-55-10 Employers' Withholding
8.7K chars
To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title10.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-71, 44-30-75, 44-30-78, and 44-30-85.1. These sections outline employers’ …
Chapter 280-20-55Open chapter PDF ↗
280-20-55-280-RICR-20-55-11 Taxation of Nonresident Professional Athletes
13.4K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title11.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-1 et seq. This section outlines the taxation of nonresident professional at…

Chapter 280-20-55Open chapter PDF ↗

280-20-55-280-RICR-20-55-12 Net Operating Loss Limitation

4.0K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title12.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-87.1. This section outlines the net operating loss limitation for Rhode Isl…

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280-20-55-280-RICR-20-55-13 Modification of Certain Income of Writers, Composers and Artists

4.5K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title13.1GeneralA.The profit or gain realized by a writer, composer or artist derived from the publication, production or sale of a "work" shall be a mo…

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280-20-55-280-RICR-20-55-15 Implementation of the Rhode Island Individual Health Insurance Mandate

17.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title15.1PurposeThe purpose of these Rules and Regulations is to implement various provisions of R.I. Gen. Laws Title 44 as they relate to the individua…

Chapter 280-20-55Open chapter PDF ↗

280-20-55-280-RICR-20-55-17 Modifications to Rhode Island Income of a Resident Individual Due to Decoupling from P.L. 119-21, H.R.1 (2025)

17.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title17.1Purpose A.This Regulation implements R.I. Gen. Laws § 44-30-12(b)(9), which provides for modifications increasing federal adjusted gross income…

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280-20-55-280-RICR-20-55-2 Extension of Time to File

7.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title2.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-57 regarding the Tax Administrator’s right to grant a reasonable extension o…

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280-20-55-280-RICR-20-55-3 Credit for Income Taxes of Other States

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To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title3.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-18, as amended. That section outlines credits for income taxes of other stat…

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280-20-55-280-RICR-20-55-4 Tax Preparer Penalties

20.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title4.1 PurposeThese rules and regulations implement R.I. Gen. Laws § 44-68-1 et seq. That chapter outlines civil and criminal penalties which may be i…

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280-20-55-280-RICR-20-55-5 Filing Status of Spouses – Nonresident Military Personnel and Partial-Year Residents

7.3K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title5.1 PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-5, 44-30-31, 44-30-51, and 44-30-52. Those sections outline the filing sta…

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280-20-55-280-RICR-20-55-6 Fiscal Year Taxpayers’ Method of Computing Rhode Island Tax

3.6K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title6.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-2 and 44-30-60. Those sections outline the rate of Rhode Island personal in…

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280-20-55-280-RICR-20-55-7 Trust Distributions

10.0K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title7.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-5(c) and 44-30-19. Those sections outline the tax treatment of trust distri…

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280-20-55-280-RICR-20-55-8 Lottery and Pari-Mutuel Winnings and Prizes

7.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title8.1 PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-71.2. This section outlines the withholding of tax from lottery and pari-mu…

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280-20-55-280-RICR-20-55-9 W-2 Informational Returns

1.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title9.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-73. This section outlines the requirement for employers to file W-2 informat…

Chapter 280-20-55Open chapter PDF ↗