Rhode Island — Personal Income Tax

## Who Must File

Every resident individual required to file a federal income tax return must file a Rhode Island personal income tax return (Form RI-1040). A resident individual not required to file a federal return may still be required to file a Rhode Island return if Rhode Island income exceeds the sum of the individual's Rhode Island personal exemptions and applicable standard deduction.

Source: R.I. Gen. Laws § 44-30-51

Every nonresident individual required to file a federal income tax return who has income derived from or connected with Rhode Island sources must file a Rhode Island return (Form RI-1040NR).

Source: R.I. Gen. Laws § 44-30-51

Every part-year resident who was a Rhode Island resident for less than 12 months is required to file a Rhode Island return if required to file a federal return.

Source: Individual Tax Filing Requirements, Rhode Island Division of Taxation

## Definition of Resident

Rhode Island defines a resident individual as:

1. An individual who is domiciled in Rhode Island, or
2. An individual who is not domiciled in Rhode Island but maintains a permanent place of abode in Rhode Island and spends more than 183 days of the taxable year in Rhode Island (unless the individual is in the armed forces of the United States).

Source: R.I. Gen. Laws § 44-30-5

Domicile is the place an individual regards as his or her permanent home—the place to which the individual intends to return after a period of absence. Once established, domicile continues until a new fixed and permanent home is acquired.

Source: Individual Tax Filing Requirements, Rhode Island Division of Taxation

In counting the number of days spent in Rhode Island, a day spent within Rhode Island includes any part of a day, except for a part of a day during which an individual is present solely while in transit to a destination outside Rhode Island.

Source: 280-RICR-20-55-3.6, Credit for Income Taxes of Other States

## Married Filing Status

If both spouses file a joint federal income tax return, they must file a joint Rhode Island return, with joint and several liability, unless one spouse is a resident and the other is a nonresident. In that case, they must file separate Rhode Island returns unless both elect to file jointly as if both were residents.

Source: R.I. Gen. Laws § 44-30-51

If neither spouse is required to file a federal return but either is required to file a Rhode Island return, they may elect to file either joint or separate Rhode Island returns.

Source: R.I. Gen. Laws § 44-30-51

Rhode Island imposes a graduated personal income tax with three brackets. For tax year 2026 (returns filed in 2027), the rates are as follows: 3.75% on Rhode Island taxable income up to $82,050; 4.75% on income over $82,050 and up to $186,450; and 5.99% on income exceeding $186,450. This schedule applies to all filing statuses. The bracket thresholds are adjusted annually for inflation by the Division of Taxation, as required by statute. The 2026 brackets reflect the most recent inflation adjustment published by the Division of Taxation in Advisory 2025‑22.

Source: R.I. Gen. Laws § 44‑30‑2.6 and Advisory 2025‑22, RI Division of Taxation

The rates for prior years, including 2025, used different bracket thresholds in accordance with the annual inflation procedure.

Source: R.I. Gen. Laws § 44‑30‑2.6 and Advisory 2025‑22, RI Division of Taxation

For tax years beginning January 1, 2007 and thereafter, Rhode Island taxable income is determined by: (1) starting with federal adjusted gross income as defined in 26 U.S.C. § 62; (2) applying Rhode Island-specific modifications specified in R.I. Gen. Laws § 44-30-12; then (3) subtracting the Rhode Island standard deduction and the Rhode Island exemption amount. Modifications include subtracting U.S. government interest income and adding interest on obligations of states other than Rhode Island. The modified AGI serves as the base before applying Rhode Island's standard deduction and exemptions.

Source: R.I. Gen. Laws § 44-30-2.6(c)(2) and R.I. Gen. Laws § 44-30-12

For tax year 2025, Rhode Island's standard deduction amounts are $10,900 for single filers and married filing separately, $21,800 for married filing jointly and surviving spouses, and $16,350 for heads of household. The personal exemption is $5,100 per exemption claimed on the federal return. Both amounts are indexed annually for inflation. The standard deduction and exemption phase out for taxpayers with modified federal adjusted gross income exceeding $254,250, reducing by 20% of the otherwise allowable amount for each $7,250 increment, with complete phaseout at $283,250.

Source: R.I. Gen. Laws § 44-30-2.6 and Advisory 2024-26, RI Division of Taxation

## Annual Return Due Date

Rhode Island personal income tax returns for calendar-year taxpayers are due on or before the fifteenth day of the fourth month following the close of the taxable year. For individuals using the calendar year, the filing deadline is April 15. When April 15 falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. Fiscal-year filers must file by the fifteenth day of the fourth month following the close of their fiscal year.

Source: R.I. Gen. Laws § 44-30-52

For tax year 2025 (returns filed in 2026), the Division of Taxation confirmed the due date as April 15, 2026, consistent with state statute and federal requirements.

Source: R.I. Gen. Laws § 44-30-52 and Advisory 2026-03, RI Division of Taxation

## Automatic Extension of Time to File

Rhode Island grants an automatic six-month extension of time to file a personal income tax return. The extension moves the filing deadline from April 15 to October 15 for calendar-year filers. No separate Rhode Island extension application is required if the taxpayer has filed a valid federal extension (Form 4868) and does not owe Rhode Island tax.

However, if the taxpayer expects to owe Rhode Island tax after withholding and credits, the taxpayer must file Rhode Island Form RI-4868 (Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return) by the original April 15 deadline and remit payment of at least the estimated tax due. The extension does not extend the time to pay; any tax due remains payable by April 15. Interest and penalties accrue on unpaid balances after April 15, even if an extension to file is in effect.

Source: R.I. Gen. Laws § 44-30-57 and Form RI-4868, RI Division of Taxation

Taxpayers who filed a federal extension and expect a Rhode Island refund may rely on the federal extension and are not required to file a separate Rhode Island Form RI-4868. Taxpayers who filed a federal extension but expect to owe Rhode Island tax must file Form RI-4868 with payment by April 15 to avoid penalties and interest.

## Payment Due Date

Payment of Rhode Island personal income tax is due by the original return due date—April 15 for calendar-year filers—regardless of whether the taxpayer has obtained an extension to file the return. An extension to file is not an extension to pay. Taxpayers who underpay their tax liability by the April 15 payment deadline are subject to interest and penalty on the unpaid amount, even if they file their return by the extended October 15 deadline.

Source: R.I. Gen. Laws § 44-30-52

## Filing Threshold

Every resident and nonresident individual must make a declaration of estimated Rhode Island personal income tax if the estimated Rhode Island tax can reasonably be expected to be $250 or more in excess of any credits allowable against the tax. This $250 threshold is calculated after subtracting all credits from the estimated tax liability. The requirement applies whether or not the individual is required to file a federal declaration of estimated tax. Estates and trusts are subject to the same $250 threshold.

Source: R.I. Gen. Laws § 44-30-55(a)

A husband and wife may make a joint declaration of estimated tax, in which case the liability is joint and several. Joint declarations are not permitted if the spouses are separated under a decree of divorce or separate maintenance, or if they have different taxable years. If spouses file a joint declaration but later determine their Rhode Island taxes separately, the estimated tax may be treated as the estimated tax of either spouse or divided between them as they elect.

Source: R.I. Gen. Laws § 44-30-55(b)

## Declaration Due Date

An individual's declaration of estimated Rhode Island personal income tax must be filed on or before the fifteenth day of the fourth month of the taxable year—April 15 for calendar-year taxpayers. If an individual is not required to file a declaration of estimated federal income tax until a later date, the Rhode Island declaration follows the later federal due date.

Source: R.I. Gen. Laws § 44-30-55(c)

## Payment Schedule

The estimated Rhode Island personal income tax must be paid in four installments on or before April 15, June 15, September 15, and January 15 of the following year. Each installment equals 25% of the total estimated tax liability, net of any credits.

Source: R.I. Gen. Laws § 44-30-56(a)

If a declaration is filed after the due date (including any extension), the installment payable on or before the filing date must be paid at that time, and remaining installments are due on the prescribed dates. If an amendment to a declaration is filed, any remaining installments are ratably increased or decreased to reflect the change in estimated tax. An amendment made after September 15 of the taxable year requires immediate payment of any resultant increase.

Source: R.I. Gen. Laws § 44-30-56(b)–(c)

Estimated tax payments are credited against the taxpayer's final tax liability for the taxable year when the annual return is filed.

Source: R.I. Gen. Laws § 44-30-56(e)

## Underpayment Interest

If an individual fails to file a declaration of estimated Rhode Island personal income tax as required by § 44-30-55, or to pay any installment as required by § 44-30-56, the individual must pay interest at the annual rate provided by R.I. Gen. Laws § 44-1-7 for the period the failure continues, until the fifteenth day of the fourth month following the close of the taxable year (April 15 for calendar-year filers).

Interest on any unpaid installment is computed on the amount by which the taxpayer's actual payments and credits in respect of the tax are less than 80% of the installment at the time it is due. This 80% safe-harbor threshold means that no interest is imposed if the taxpayer has paid at least 80% of the required installment by each due date.

No interest is payable if one of the exceptions specified in 26 U.S.C. § 6654(e)(1) or (2) would apply when those federal exceptions are applied to the corresponding Rhode Island tax amounts and returns. Under those federal exceptions, no penalty applies if (1) the prior year's tax liability was zero and the taxpayer was a U.S. citizen or resident for the entire prior year, or (2) the underpayment is due to casualty, disaster, or other unusual circumstances and it would be inequitable to impose the addition to tax.

Source: R.I. Gen. Laws § 44-30-84(b)

Rhode Island’s pension and annuity income modification under R.I. Gen. Laws § 44-30-12(c)(9) is available only for qualifying pension and annuity income, as interpreted and implemented by the Division of Taxation in its Retirement Income Guide. A practitioner should note that the central exclusion of IRA distributions (including inherited IRAs and Roth conversions) is not in the text of § 44-30-12(c)(9) itself, but comes from Division administrative guidance tied to federal Form 1040 reporting mechanics.

Inherited IRAs: Both the 2024 and 2025 Rhode Island Retirement Income Guides explicitly state: “IRA income does not qualify for the pension and annuity income modification and will not be included in the modification calculation.” This applies to traditional, Roth, SEP, and inherited IRAs, and the exclusion covers both periodic and lump-sum distributions, as well as Roth conversions. The key administrative trigger is that these amounts are not included as qualifying pension or annuity income on line 5b of Form 1040 for subtraction purposes. There is currently no published statutory or regulatory authority expanding or narrowing this exclusion. Source: See 2025 Guide p. 3 (“IRA income does not qualify…”), 2024 Guide p. 3.

Roth IRA conversions: The guides are explicit that “IRA income does not qualify for the modification,” and since Roth conversions are reported as IRA distributions (not as pension/annuity), they are likewise excluded. Administrative guidance makes no distinction between conversion and withdrawal in this setting.

Lump-sum pension distributions: The subtraction as interpreted by the Division applies to pension or annuity income reported on federal Form 1040 line 5b. The 2025 Guide, in its “What Counts” list, includes “Qualified pension and annuity income, such as 401(k), 403(b), public and private employer pensions,” and in its “Counts” table includes both periodic and lump-sum payments if they are treated as pension/annuity for federal tax reporting. However, the Division does not give a definition for “lump sum” nor discuss retiree elections to treat lump sums with forward averaging or other tax preferences. If a lump-sum is treated as a pension/annuity by the IRS and lands on line 5b, the Division’s published guidance indicates it would qualify, but the administrative guides do not exhaustively address all edge cases (including statutory silent points).

Summary Table:

| Income Type | Eligible for R.I. Pension/Annuity Subtraction? | |-----------------------------------------------------|:----------------------------------------------:| | Pension/annuity reported on line 5b (including lump sum)| Yes | | Traditional, Roth, or inherited IRA distributions | No | | Roth IRA conversions | No |

This treatment is based on Division of Taxation administrative interpretation. Practitioners should consult the most current Guide and consider that statutory or regulatory revisions, or further bulletins, could adjust the treatment of edge cases (especially for lump sums).

Source: Rhode Island Division of Taxation, Retirement Income Guide (2025) Source: Pension and Annuity Income Modification overview (2024)

Caution / review status: Not yet human confirmed. Division guidance (not statute/regulation) is the source for IRA exclusions and the line 5b test. The Division does not address every distribution scenario, so practitioners should confirm with updated guidance or seek written clarifications for novel fact patterns.

Rhode Island allows a credit against its personal income tax for net income taxes paid by a resident to other U.S. states (including D.C.), subject to specific statutory limitations and procedures that differ for full-year residents, part-year residents, and dual residents (those considered resident by both Rhode Island and another state during the year).

Statutory Basis and Scope R.I. Gen. Laws § 44-30-18(a) authorizes the credit for net income taxes "imposed by and paid to another state, a territory, or the District of Columbia on income derived from sources therein while the taxpayer was a resident of Rhode Island." The credit is only for taxes imposed on income that is also subject to Rhode Island tax.

Limitation Calculation – Full-Year Residents The credit may not exceed the lesser of:

1. The amount of net income tax actually paid to the other state,
2. The amount of Rhode Island income tax due before the credit, or
3. The amount determined by the following limitation formula:

Limitation formula: > (Rhode Island tax liability * Income taxed by both Rhode Island and the other state) / Total Rhode Island income (as defined by R.I. Gen. Laws § 44-30-12)

This limitation ensures the credit only applies to income taxed by both jurisdictions.

Part-Year Residents Credits for part-year residents must be calculated separately for the period of Rhode Island residency and for the period of residency in another state, as detailed in 280-RICR-20-55-3.5. The allowable credit is prorated based on the portion of the tax year the taxpayer was a Rhode Island resident, and is further limited by the proportion of income taxed by both jurisdictions during that period. Detailed rules and examples are provided in 280-RICR-20-55-3.5.

Dual Residents (Double Resident Rule) If a taxpayer is deemed a resident of Rhode Island and another state simultaneously, 280-RICR-20-55-3.6 requires a special allocation: The allowable credit is limited to the "appropriate percentage" of the credit the taxpayer would otherwise receive, based on the ratio of Rhode Island income tax to the combined total tax of both states on the same income. If both states allow for such a credit, only the proportion attributable to Rhode Island will be allowed as a credit here.

No Carryforward or Carryback Credits for taxes paid to other states may only be applied to the liability of the year incurred. Excess credit cannot be carried forward or back (R.I. Gen. Laws § 44-30-18(e)).

Filing and Documentation Taxpayers must attach documentation of tax paid to the other state. Part-year residents and those with income taxed by multiple jurisdictions are required to use Form RI-1040MU to detail calculation and allocation methods.

Key References: Source: R.I. Gen. Laws § 44-30-18 Source: 280-RICR-20-55-3 Source: 280-RICR-20-55-3.6

Not yet human confirmed. Based solely on statute and regulation as of 2026-06-16.

Rhode Island requires individuals to begin with federal adjusted gross income (AGI) and then apply both statutory additions and subtractions—known as "modifications"—to determine Rhode Island taxable income. The central authority for these modifications is R.I. Gen. Laws § 44‑30‑12, and the annual Schedule M (RI-1040) provides line-by-line implementation detail.

Key Additions to Federal AGI (increase Rhode Island income):

• Interest and dividends from state or local obligations (other than Rhode Island and specified U.S. obligations) must be added. [R.I. Gen. Laws § 44-30-12(b)(1)]
• Certain U.S. obligations not specifically exempt in Rhode Island. [R.I. Gen. Laws § 44-30-12(b)(2)]
• Recapture or nonqualified withdrawals from RI’s 529 plan or other education accounts. [R.I. Gen. Laws § 44-30-12(b)(4)]
• Decoupling from federal deductions under H.R. 1: Effective April 16, 2026, R.I. Gen. Laws § 44-30-12(b)(9) and Regulation 280-RICR-20-55-17 require Rhode Island taxpayers to add back any federal below-the-line deductions eliminated by “One Big Beautiful Bill” (H.R. 1) for tax years beginning on or before January 1, 2025. The regulation provides new detail on affected deductions and specifies mechanical treatment for taxpayers needing to amortize previously allowed deductions over future years. [R.I. Gen. Laws § 44-30-12(b)(9); 280-RICR-20-55-17]
• Other state-specific business deduction decoupling adjustments. [R.I. Gen. Laws § 44-30-12(b)(6), (7); 280-RICR-20-55-17]

Key Subtractions from Federal AGI (decrease Rhode Island income):

• Interest income from U.S. government obligations included in federal AGI, less related investment interest. [R.I. Gen. Laws § 44-30-12(c)(1)]
• Contributions to the RI 529 Plan (up to $500/single, $1,000/joint per year as of 2025). [R.I. Gen. Laws § 44-30-12(c)(4)]
• Taxable Social Security benefits, subject to RI’s AGI threshold and age requirements. [R.I. Gen. Laws § 44-30-12(c)(8)]
• Railroad Retirement and certain military pension exclusions, as outlined in statute. [R.I. Gen. Laws § 44-30-12(c)(6), (7)]

Practitioner note: Each year’s Schedule M and related guidance should be checked for current threshold figures, special deduction modifications, and mechanical implementation. The 2026 update captures the expansion in modification requirements as a result of the new decoupling regulation and should be considered in any compliance or planning engagements for years subject to the amended rule set.

Source: R.I. Gen. Laws § 44‑30‑12 Source: 2025 RI Schedule M Source: 280‑RICR‑20‑55‑17

Not yet human confirmed. Practitioners should confirm Schedule M each year for forms and detailed mechanical implementation. This section was materially updated June 2026 to reflect new decoupling requirements under Regulation 280-RICR-20-55-17 and R.I. Gen. Laws § 44-30-12(b)(9).

Rhode Island law provides a specific exception from the standard estimated personal income tax payment schedule for individuals whose income is predominantly from farming or fishing, generally following the framework used in federal law.

Definition and Thresholds: A taxpayer qualifies for the special provisions if at least two-thirds of their gross income is from farming or fishing, as defined in 26 U.S.C. § 6654(i)(2). Although Rhode Island statutes do not define “farmer” or “fisherman” separately, R.I. Gen. Laws § 44-30-55(h) expressly incorporates the federal definitions and requirements for these groups regarding estimated tax payment exceptions and due dates.

Due Dates for Farmers and Fishermen: Qualified farmers and fishermen do not need to make the four standard estimated tax installments. Instead, they have two alternatives:

• Pay all their estimated 2026 Rhode Island tax due by January 15, 2027 (the 15th day of the first month after the close of the tax year), or
• File their final Rhode Island return and pay the full tax due by March 1, 2027 (the first day of the third month after the tax year), in which case no estimated tax payments are required.

Penalty Exception: No interest or penalty for underpayment of estimated tax will be imposed if a qualifying farmer or fisherman either pays their entire 2026 Rhode Island income tax liability by January 15, 2027, or files a final return and pays the full liability by March 1, 2027. This aligns with the exceptions set out in 26 U.S.C. § 6654(i) as referenced in state law. If neither of these payment options is met, the general underpayment penalty rules apply.

Statutory and Regulatory Basis:

• R.I. Gen. Laws § 44-30-55(h) adopts the federal farmer/fisherman exception for the timing and computation of Rhode Island estimated tax requirements. The statutory text incorporates federal deadlines and definitions by reference, so practitioners should confirm the current federal rules in 26 U.S.C. § 6654(i) for future years.
• The actual reporting and definition cross-refer to the U.S. Internal Revenue Code and federal administrative practice.

Practitioner Note: Farmers or fishermen seeking to use this exception should review both the Rhode Island and federal income tax instructions to ensure they meet the two-thirds income test and follow the correct deadlines. Forms and additional clarifying information are published annually in the Rhode Island individual instruction booklet and the federal IRS rules for farmers and fishermen.

Source: R.I. Gen. Laws § 44-30-55(h) Source: RI Division of Taxation Individual Income Tax Booklet

Rhode Island permits electronic filing (“e-filing”) of personal income tax returns, and the state imposes no general mandate requiring individuals to e-file—except in limited circumstances pertaining to paid preparers.

Individual taxpayers: E-filing is available and encouraged for Rhode Island resident and nonresident personal income tax returns (such as Form RI-1040 and RI-1040NR); it enables direct deposit of refunds and faster processing. There is no statutory or regulatory requirement compelling individual taxpayers to e-file. Source: Electronic Filing Mandate page, Rhode Island Division of Taxation and Regulation 280-RICR-20-30-1.6

Paid preparers: Under R.I. Gen. Laws § 44-1-31.1 (effective January 1, 2009), paid tax return preparers who prepared more than 100 Rhode Island tax returns in the prior year—including personal income tax returns—are required to file their clients’ returns electronically unless waived for undue hardship or upon client request. The Tax Administrator may grant waivers for undue hardship or client preference. Source: R.I. Gen. Laws § 44-1-31.1; Regulation 280-RICR-20-30-2

Not yet human confirmed.

Rhode Island treats nonresidents and part-year residents by taxing only their Rhode Island–source income, using statutory allocation and apportionment rules, and requiring separate resident and nonresident returns when status changes during the year.

No Reciprocity Agreements — Cross-Border Income Credit Mechanism Rhode Island does not have any personal income tax reciprocity agreements with Massachusetts, Connecticut, or any other state. As a result, Rhode Island residents who work in another state (such as Massachusetts or Connecticut) may be subject to withholding and taxation by both Rhode Island (as residents) and the other state (as the source of the income). Rather than providing reciprocal exemption from double taxation, Rhode Island law mitigates this through a statutory credit: residents may claim a credit against their Rhode Island personal income tax for net income taxes paid to other U.S. states, limited to the portion of Rhode Island tax attributable to that income. The governing authority is R.I. Gen. Laws § 44-30-18. This system is distinct from a true reciprocity agreement, as it does not relieve withholding at the source—Rhode Island residents working out-of-state will generally have nonresident withholding and must claim the credit when filing their Rhode Island return. Source: R.I. Gen. Laws § 44-30-18

1. Nonresident sourcing of income A nonresident individual is taxed only on items of income derived “from or connected with Rhode Island sources,” including wages for services performed in Rhode Island; income from real or tangible personal property located in the state; business, trade, profession or occupation carried on in the state; Rhode Island lottery winnings; and distributive shares of partnership, estate, or trust income connected to Rhode Island. Income such as annuities, interest, dividends, or gains from intangible property not tied to a Rhode Island business are excluded unless part of in-state business activity. R.I. Gen. Laws § 44‑30‑32 provides that Rhode Island income of nonresidents is the sum of those Rhode Island–source items plus any apportioned modifications under § 44‑30‑12 related to Rhode Island income.

2. Apportionment of tax liability for nonresidents Once Rhode Island–source income is identified, R.I. Gen. Laws § 44‑30‑33 requires apportionment of the Rhode Island tax liability: multiply the total federal adjusted gross income (after modifications) by the ratio of Rhode Island income to total modified AGI. A nonresident may elect to treat total federal AGI as Rhode Island income if modifications increasing AGI are no more than $100.

3. Part-year residents (change of status during year) R.I. Gen. Laws § 44‑30‑54 requires individuals who change residency status during the taxable year to file two returns—one as resident, one as nonresident—each covering only the respective period. The statute mandates proration of standard deduction and personal exemption, and treatment of accrued income or deductions appropriately for each segment of the year. It ensures the total tax is at least as much as a single-year combined return would produce.

4. Filing guidance and forms The Rhode Island Division of Taxation instructs nonresidents and part-year residents to use the RI‑1040NR form, completing Schedule II (nonresident) or Schedule III (part-year resident) as appropriate.

Source: R.I. Gen. Laws § 44‑30‑32 Source: R.I. Gen. Laws § 44‑30‑33 Source: R.I. Gen. Laws § 44‑30‑54 Source: Individual Tax Filing Requirements, Rhode Island Division of Taxation