Title 44, Title 44 Title 44

An individual who qualifies and files as a “surviving spouse” under the Internal Revenue Code, applicable for the subject tax year, and who was domiciled in the state of Rhode Island for the entire tax year and who is sixty-five (65) years of age or older and has an adjusted gros…

Upon presentation of written certification by a local education agency, an individual or entity domiciled in the state for the entire tax year, shall be entitled to an income tax credit for the purchase of produce grown in the state which shall be furnished or used in connection …

(a) General. The tax administrator may promulgate uniform tax tables for resident individual taxpayers for any taxable year. An individual may elect to use or not to use any tax table for which he or she is eligible. (b) Preparation of tax tables. Tax tables promulgated pursuant …

(a) If the federal income tax liability of husband or wife, both of whom are nonresidents, is determined on a separate federal return, their Rhode Island tax shall be separately determined. (b) If the federal income tax liability of husband and wife, both of whom are nonresidents…

(a) General. The Rhode Island income of a nonresident individual shall be the sum of the following: (1) The net amount of items of income and deduction entering into his or her federal adjusted gross income derived from or connected with Rhode Island sources, including: (i) His o…

(a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this…

(a) Portion derived from Rhode Island sources. In determining Rhode Island income of a nonresident partner of any partnership, there shall be included only the portion derived from or connected with Rhode Island sources of the partner’s distributive share of items of partnership …

The Rhode Island income of a nonresident estate or trust shall be determined as follows: (1) Items in distributable net income. There shall be determined its share of income and deduction from Rhode Island sources under § 44-30-36, relating to items entering into the definition o…

(a) General. The share of a nonresident estate or trust under § 44-30-35(1) and the share of a nonresident beneficiary of any estate or trust under § 44-30-32(a) in estate or trust income and deduction from Rhode Island sources shall be determined as follows: (1) Items of distrib…

A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to …

(a) Accounting periods. A taxpayer’s taxable year for the Rhode Island personal income tax shall be the same as his or her taxable year for federal income tax purposes. (b) Change of accounting periods. If a taxpayer’s taxable year is changed for federal income tax purposes, his …

(a) Resident individual. A resident individual means an individual: (1) Who is domiciled in this state. In determining the domicile of an individual, the geographic location of professional advisors selected by an individual, including without limitation advisors who render medic…

(a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, a Rhode Island personal income tax return shall be made and filed by or for: (1) Every resident individual required to file a federal income tax return for the taxable year, or …

A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for fi…

(a) General. Any return, declaration, statement, or other document required to be made pursuant to the Rhode Island personal income tax law shall be signed in accordance with regulations or instructions prescribed by the tax administrator. The fact that an individual’s name is si…

(a) General. Subject to regulations of the tax administrator, if an individual changes his or her status during his or her taxable year from resident to nonresident, or from nonresident to resident, the individual shall file one return as a resident for the portion of the year du…

(a) Requirement of filing. Every resident and nonresident individual and every resident and nonresident estate and trust shall make a declaration of his, her or its estimated Rhode Island personal income tax for each taxable year beginning after December 31, 1999, if his, her or …

(a) General. The estimated Rhode Island personal income tax, in excess of any credits allowable against the tax, shall for each taxable year be paid not later than as follows: (b) Late declarations. If a declaration is filed after the due date, including the date fixed by an exte…

(a) General. Under any regulations that the tax administrator shall promulgate, the administrator may grant a reasonable extension of time for payment of tax or estimated tax, or any installment, or for filing any return, declaration, statement, or other required document. Except…

(a) General. The tax administrator may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The tax administrator may require any person, by regulation or not…

(a) Subject to regulations of the tax administrator, if the amount of a taxpayer’s federal taxable income reported on his or her federal income tax return for any taxable year beginning on or after January 1, 1971, is changed or corrected by the United States Internal Revenue Ser…

Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United St…

Subject to regulations promulgated by the tax administrator, a taxpayer may change any election expressly authorized by the Rhode Island personal income tax law.

(a) General rule. (1) Every taxpayer, at his or her election, shall be entitled to a deduction with respect to the amortization of the adjusted basis, for determining gain, of any “treatment facility”, as defined in subsection (d) of this section, based on a period of sixty (60) …

(a) General. Every employer maintaining an office or transacting business within this state and making payment of any wages subject to Rhode Island personal income tax to a resident or nonresident individual shall deduct and withhold from the wages for each payroll period a tax c…

(a) The tax administrator may enter into agreements with the federal government to allow for the withholding from military retirement payments subject to Rhode Island personal income tax of a resident individual, an amount substantially equivalent to the tax reasonably estimated …

(a) Consistent with federal rules and regulations and procedures related to W-2G withholdings, the director of lotteries shall: (1) Deduct and withhold from the prize money, of any person winning a prize from the state lottery; and (2) Require the deduction and withholding from w…

(a) In a sale of real property and associated tangible personal property owned by a nonresident, the buyer shall deduct and withhold on the payments an amount equal to six percent (6%) of the total payment to nonresident individuals, estates, partnerships, or trusts, and seven pe…

(a) Employee leasing company certification. (1) Every “employee leasing company,” defined in this section as any individual, firm, partnership or corporation engaged in providing workers to employers or firms under a contract or leasing arrangement, shall, as a condition of doing…

The tax administrator may enter into agreements with the tax departments of other states, which require income tax to be withheld from the payment of wages and salaries, so as to govern the amounts to be withheld from the wages and salaries of residents of those states under prov…

Every employer required to deduct and withhold Rhode Island personal income tax from the wages of an employee, or who would have been required to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to the employee in respect o…

Wages upon which tax is required to be withheld shall be taxable as if no withholding were required, but any amount of Rhode Island personal income tax actually deducted and withheld in any calendar year shall be deemed to have been paid to the tax administrator on behalf of the …

Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxe…

(a)(1) Every employer required to deduct and withhold Rhode Island personal income tax is hereby made liable for the tax. In addition, any amount of Rhode Island personal income tax actually deducted and withheld shall be held to be a special fund in trust for the tax administrat…

If an employer fails to deduct and withhold Rhode Island personal income tax as required, and thereafter the employee’s tax against which the tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer sh…

A reconciliation of tax withheld must be filed by the employer with the division of taxation on or before January 31 following the close of the calendar year in accordance with rules and regulations prescribed by the tax administrator.

(a) General. If upon examination of a taxpayer’s return the tax administrator determines that there is a deficiency, the administrator may mail a notice of deficiency to the taxpayer at his or her last known address in or out of this state. If a husband and wife are jointly liabl…

(a) General. The amount of tax that a return shows to be due shall be deemed to be assessed upon the filing of the return, including any amended return showing an increase of tax. If a return was properly filed without computation of tax, the tax computed by the tax administrator…

(a) General. Except as otherwise provided in this section the amount of the Rhode Island personal income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose a tax return fil…

(a) General. (1) If any amount of Rhode Island personal income tax, including any amount of the tax withheld by an employer, is not paid on or before the due date, interest on the amount at the annual rate provided by § 44-1-7 shall be paid for the period from the due date to the…

(a) Failure to file tax returns or to pay tax. In the case of failure: (1) To file the Rhode Island personal income tax return or the employer’s withheld tax return on or before the prescribed date, unless it is shown that the failure is due to reasonable cause and not due to wil…

(1) Beginning on January 1, 2020, every employer required to deduct and withhold tax under this chapter, who had an average tax amount of two hundred dollars ($200) or more per month for the previous calendar year, shall file a return and remit said payments by electronic funds t…

(a) General. The tax administrator within the applicable period of limitations may credit an overpayment against any liability of the taxpayer in respect of the Rhode Island personal income tax, and the balance shall be refunded by the general treasurer. A payment for a year of n…

(a) General. Claim for credit or refund of an overpayment of tax shall be filed by the taxpayer within three (3) years from the time the return was filed or two (2) years from the time the tax was paid, whichever of these periods expires the later, or if no return was filed by th…

A net operating loss deduction shall be allowed which shall be the same as the net operating loss deduction allowed under § 172 of the Internal Revenue Code, 26 U.S.C. § 172, except that: (1) any net operating loss included in determining the deduction shall be adjusted to reflec…

(a) General. Interest shall be allowed and paid as follows at the annual rate provided by § 44-1-7 upon any overpayment in respect of Rhode Island personal income tax: (1) From the date of the overpayment to a date, to be determined by the tax administrator, preceding the date of…