Personal Income Tax
15 sections in this chapter.
280-20-55-280-RICR-20-55-1 Estimated Payments
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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 estimated tax.1.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1-4. Th…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-10 Employers' Withholding
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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’ withholdings.10.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44- 30-95(a) and 44-…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-11 Taxation of Nonresident Professional Athletes
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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 athletes.11.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1-4. Th…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-12 Net Operating Loss Limitation
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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 Island purposes.12.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-13 Modification of Certain Income of Writers, Composers and Artists
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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 modification reducing federal adjusted gross income under R.I. Gen. Laws § 44-30-1.1(c)(1), provided that the writer, comp…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-15 Implementation of the Rhode Island Individual Health Insurance Mandate
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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 individual health insurance mandate. Under R.I. Gen. Laws § 44-30-101, Rhode Island residents are required, beginning after Decem…
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)
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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 for the amount of any income, deduction or allowance that would be subject to federal income tax for the taxable years …
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-2 Extension of Time to File
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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 of time to file a personal income tax return.2.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-3 Credit for Income Taxes of Other States
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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 states.3.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws § 44-1-4. The rules and regulation…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-4 Tax Preparer Penalties
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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 imposed on a paid tax preparer who fails to comply with due diligence requirements.4.2 AuthorityThese rules and regulatio…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-5 Filing Status of Spouses – Nonresident Military Personnel and Partial-Year Residents
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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 status of nonresident spouses.5.2 AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-6 Fiscal Year Taxpayers’ Method of Computing Rhode Island Tax
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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 income tax owed and elections regarding tax payment.6.2AuthorityThese rules and regulations are promulgated pursuant to R.…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-7 Trust Distributions
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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 distributions.7.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-5(c) and 44-1-4. The…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-8 Lottery and Pari-Mutuel Winnings and Prizes
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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-mutuel winnings and prizes.8.2 AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-71…
Chapter 280-20-55Open chapter PDF ↗280-20-55-280-RICR-20-55-9 W-2 Informational Returns
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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 informational returns.9.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1…
Chapter 280-20-55Open chapter PDF ↗