BASIC
INFORMATION
WHO (must
file):
Residents:
Every resident individual of Rhode Island required to file a federal income tax
return must file a
Rhode Island
individual income tax return. 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.
Nonresidents:
Every nonresident individual required by
the laws of the United States to file a
federal income tax return who has income
derived from or connected with Rhode
Island sources must file a Rhode Island
individual income tax return. A
nonresident individual who is not required
to file a federal income tax return may be
required to file a Rhode Island income tax
return if he or she has
Rhode Island
modifications increasing their Federal
Adjusted Gross income.
WHAT (forms do
you file)
Residents:
Form RI-1040 Rhode Island Individual
Income Tax Return
Nonresidents:
Form RI-1040NR Rhode Island Individual
Income Tax Return
WHEN (are the
tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you
mail the tax returns)
If you are expecting a refund or sending
payment, send to:
State of Rhode Island
Division of Taxation
One Capital Hill
Providence, RI 02908-5806
