Rhode Island Income Tax Forms and Rhode Island Income Tax Rate Info

Rhode Island Income Tax E-File Information

VITA centers must retain Form RI-8453 and supporting documentation for a period of three years.

 

Who must file Rhode Island Income taxes?

Full year residents must file if they were required to file a federal income tax return. Every resident individual of Rhode Island required to file a federal income tax return must file a Rhode Island individual income tax return (RI-1040).

A resident individual who is not required to file a federal income tax return may be required to file a Rhode Island income tax return if his/her income for the taxable year is in excess of the sum of his/her federal personal exemptions.

 

Who is a Tax Resident of Rhode Island?

Part year and nonresidents must file if they were required to file a federal income tax return. A resident who is not required to file a federal return must file a RI return if her income is in excess of her federal personal exemptions.

“Resident” means an individual who is domiciled in the State of Rhode Island or an individual who maintains a permanent place of abode in Rhode Island and spends more than 183 days of the year in Rhode Island. For purposes of the above definition, domicile is found to be a place an individual regards as his or her permanent home – the place to which he or she intends to return after a period of absence. A domicile, once established, continues until a new fixed and permanent home is acquired. No change of domicile results from moving to a new location if the intention is to remain only for a limited time, even if it is for a relatively long duration. For a married couple, normally both individuals have the same domicile. Any person asserting a change in domicile must show: (1) an intent to abandon the former domicile, (2) an intent to acquire a new domicile and (3) actual physical presence in a new domicile.

 

What are Rhode Island Income Tax forms?

Residents file RI-1040. Part year and nonresidents file RI-1040NR.

 

What are Rhode Island income tax deductions, income exclusions, and income tax exemptions?

 

RI has standard state deductions (MFJ $16,250, MFS $8,100, HoH $12,200, Single$8,100). Taxpayers may take the higher of the RI standard deduction or the federal itemized deduction from Schedule A.

 

Rhode Island Sales Tax Information

In Rhode Island the sales and use tax rate is 7%. The Rhode Island Use Tax is most often due when merchandise subject to the sales tax in Rhode Island is purchased from an out-of-state vendor who did not collect the Rhode Island tax and the property is subsequently used in this state. Common examples of transactions from which use tax liability may arise are mail order catalog sales and toll-free “800” purchases and purchases made over the internet. RI has an alternative minimum Tax election option. More information provided at www.tax.ri.gov.

If neither spouse is required to file a federal return, but either or both are required to file a RI return, they may elect to file a joint RI income tax return.

 

Rhode Island income tax contact

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908

General Information:  (401) 222-1040
Taxpayer Assistance:  (401) 574-8829 option #3
Web site:                       Division of Taxation;Refund Status
Electronic Filing:           (401) 574-8829

 

 

 

Electronic Filing of personal income tax:EFile

E-mail electronic filing questions email:  txassist@tax.state.ri.us

Online Forms:Tax Forms

 

Rhode Island Income Tax State filing addresses:                                                    

Mail your payment with Form RI-1040V to:

Rhode Island Division of Taxation

DEPT #85

PO Box 9703

Providence, RI 02940 – 9703

 

Refund expected or no payment:

State of Rhode Island: Division of Taxation

One Capitol Hill Providence, RI 02908-5806