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2012 INSTRUCTIONS FOR FILING RI-1040NR

(FOR RHODE ISLAND NONRESIDENTS OR PART-YEAR RESIDENTS FILING FORM RI-1040NR)

GENERAL INSTRUCTIONS

This booklet contains returns and instructions for fil-

ed in his or her total federal income (including his or

the state of which they are legal residents. Place of

ing the 2012 Rhode Island Nonresident Individual

her distributive share of partnership income or gain

legal residence at the time of entry into the service

Income Tax Return. Read the instructions in this

and his or her share of estate or trust income or

is normally presumed to be the legal state of resi-

book carefully. For your convenience we have pro-

gain) which are derived from or connected with

dence and remains so until legal residence in

vided line by line instructions which will aid you in

Rhode Island sources as follows:

another state is established and service records are

completing your return. Check the accuracy of your

•From real or tangible personal property

changed accordingly. The Rhode Island income tax

name(s), address and social security number(s).

located in the state.

is imposed on all the federal taxable income of a

These instructions are for the use of non-resident

•From a business, trade, profession or

resident who is a member of the armed forces,

and part-year resident taxpayers only. Full Year

occupation carried on in the state.

regardless of where such income is received.

resident taxpayers will file their individual income

•From services performed in the state.

Military pay received by a nonresident service

tax returns on Form RI-1040. Resident forms and

•Winnings and prizes from RI lottery and

person stationed in Rhode Island is not subject to

instructions are available upon request at the

pari-mutual betting events in this state.

Rhode Island income tax. This does not apply to

Rhode Island Division of Taxation and on our web-

•A nonresident is not subject to tax on the

other income derived from Rhode Island sources,

site at

following classes of income even though

e.g., if the service person holds a separate job, not

included in total federal income:

connected with his or her military service, income

Complete your 2012 Federal Income Tax Return

•Annuities, interest, dividends or gains from

received from that job is subject to Rhode Island

first.

the sale or exchange of intangible personal

income tax.

It is the basis for preparing your Rhode Island tax

property unless they are part of the income

In addition, under the provisions of the Military

return. The Rhode Island tax is based on your fed-

from any business, trade, profession or occu-

Spouses Residency Relief Act, income for services

eral taxable income.

pation carried on in this state by the nonresi-

performed by the servicemember’s spouse can

Accuracy and attention to detail in completing the

dent taxpayer.

only be subject to income tax by the state of which

return in accordance with these instructions will

•Compensation received for active service

they are legal residents if the servicemember’s

facilitate the processing of your tax return. You may

in the military forces of the United States.

spouse meets certain conditions.

find the following points helpful in preparing your

Income for services performed by the service-

Rhode Island Income Tax Return.

INCOME TERMS DEFINED

member’s spouse in Rhode Island would be

exempt from Rhode Island income tax if the ser-

In these instructions “total federal income” is fed-

WHO MUST FILE A RETURN

vicemember’s spouse moves to Rhode Island sole-

eral adjusted gross income as defined in the United

ly to be with the servicemember complying with mil-

States Internal Revenue Code (IRC) and applicable

Every nonresident individual required by the laws

itary orders sending the servicemember to Rhode

regulations. “Total income from Rhode Island

of the United States to file a federal income tax

Island. The servicemember and the servicemem-

sources” is that portion of your total federal income

return who has income derived from or connected

ber’s spouse must also share the same non-Rhode

derived from or connected with Rhode Island

with Rhode Island sources must file a Rhode Island

Island domicile.

sources. “Total Rhode Island income” is your total

individual income tax return. Nonresidents should

However, other income derived from Rhode

income from Rhode Island sources after making the

complete page 7, schedule II.

Island sources such as business income, owner-

additions and subtractions described later in these

Every part-year individual who was a resident for

ship or disposition of any interest in real or tangible

instructions. Total Rhode Island income of a part-

a period of less than 12 months is required to file a

personal property and gambling winnings are still

year resident includes total income from Rhode

Rhode Island return if he or she is required to file a

subject to Rhode Island income tax.

Island sources for the entire year plus other income

federal return. Part-year residents should complete

Internal Revenue Code provisions governing

received during period of residence in Rhode Island

page 9, schedule III.

armed forces pay while serving in a “combat zone”

after making the additions and subtractions

Nonresident and part-year resident individuals

or in an area under conditions that qualify for

described later in these instructions.

who are not required to file a federal income tax

Hostile Fire Pay are applicable for Rhode Island

return may be required to file a Rhode Island indi-

purposes.

JOINT AND SEPARATE RETURNS

vidual income tax return if he or she has Rhode

Island modifications increasing their Federal

JOINT RETURNS: Generally, if a husband and

DECEASED TAXPAYERS

Adjusted Gross income.

wife file a joint federal income tax return they also

If the taxpayer died before filing a return for 2012,

must file a joint Rhode Island income tax return.

the taxpayer’s spouse or personal representative

DEFINITION OF RESIDENT AND NONRESIDENT

However, if either the husband or wife is a resi-

dent and the other is a non-resident, they must file

must file and sign a return for the person who died

RESIDENT: a person (a) who is domiciled in the

separate returns, unless they elect to file a joint

if the deceased was required to file a return. A per-

State of Rhode Island or (b) who, even though

return as if both were residents of Rhode Island. If

sonal representative can be an executor, adminis-

domiciled outside Rhode Island, maintains a per-

trator or anyone who is in charge of the taxpayer’s

the resident spouse files separately in Rhode Island

manent place of abode within the state and spends

property. The person who files the return should

and a joint federal return is filed for both spouses,

a total of more than 183 days of the taxable year

the resident spouse must compute income, exemp-

write “deceased” after the deceased’s name and

within the state.

tions and tax as if a separate federal return had

show the date of death in the name and address

NONRESIDENT: any person not coming within

space on the return.

been filed.

the definition of a resident. For purposes of the

If you are claiming a refund as a surviving

If neither spouse is required to file a federal

above definition, domicile is found to be a place an

spouse filing a joint return with the deceased, no

income tax return and either or both are required to

individual regards as his or her permanent home –

file a Rhode Island income tax return, they may

other form is needed to have the refund issued to

the place to which he or she intends to return after

elect to file a joint Rhode Island income tax return.

you. However, all other filers requesting a refund

a period of absence. A domicile, once established,

due the deceased, must file Form RI-1310,

Individuals filing joint Rhode Island income tax

continues until a new fixed and permanent home is

Statement of Person Claiming Refund Due a

returns are both equally liable to pay the tax. They

acquired. No change of domicile results from mov-

Deceased Taxpayer, to claim the refund.

incur what is known as “joint and several liability”

ing to a new location if the intention is to remain

for Rhode Island income tax.

only for a limited time even if it is for a relatively long

duration. For a married couple, normally both indi-

WHEN AND WHERE TO FILE

SEPARATE RETURNS: Individuals filing sepa-

viduals have the same domicile.

Any person

Rhode Island income tax returns must be filed by

rate federal income tax returns must file separate

asserting a change in domicile must show:

Monday, April 15, 2013.

Rhode Island income tax returns.

(1) an intent to abandon the former domicile,

(2) an intent to acquire a new domicile and

Mail your return to:

(3) actual physical presence in a new domicile.

MILITARY PERSONNEL

Rhode Island Division of Taxation

One Capitol Hill

Under the provisions of the Soldiers and Sailors

INCOME OF A NONRESIDENT SUBJECT TO TAX

Providence, RI 02908 – 5806

Civil Relief Act the service pay of members of the

A nonresident is subject to tax on all items includ-

armed forces can only be subject to income tax by

Page I-1

Instructions For Form Ri-1040nr - For Rhode Island Nonresidents Or Part-Year Residents - 2012

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