Form Ri-1040c-Ne - Rhode Island Nonresident Income Tax Agreement/ Election To Be Included In A Composite Return

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RHODE ISLAND NONRESIDENT INCOME TAX AGREEMENT/

RI-1040C-NE

ELECTION TO BE INCLUDED IN A COMPOSITE RETURN

See Instructions Below

NONRESIDENT INDIVIDUAL’S NAME AND ADDRESS

PASS-THROUGH ENTITY’S NAME AND ADDRESS

Name

Address 1

Address 2

State

ZIP code

State

ZIP code

City, town or post office

Spouse’s social security number

Social security number

Federal employer identification number

Entity’s year end

Calendar Year: January 1, ______ through December 31, ______

Fiscal Year: Beginning ___________, ______ through ___________, ______

Internal Revenue Service Center Where Nonresident Individual’s Federal Return is Filed

Purpose: Form RI-1040C-NE, Rhode Island Nonresident Income Tax

Terms Applicable to Partners of a Partnership, Shareholders of an S

Agreement/Election to be Included in a Composite Return, is used to substan-

Corporation, Members of an LLC, and to Beneficiaries of Trusts or

tiate the qualified electing nonresident partner, shareholder, member or ben-

Estates:

eficiary’s election to be included on Form RI-1040C, Rhode Island Composite

For a Partnership, the nonresident partner’s distributive share of partnership

Income Tax Return.

income derived from or connected with sources within Rhode Island.

Who May Elect: Any individual who is a qualified electing nonresident mem-

For an S Corporation, each nonresident shareholder’s pro rata share of

ber in a pass-through entity doing business in Rhode Island or having income,

income, gain, loss, and deduction derived from or connected with sources

gain, loss, or deduction derived from or connected with sources within Rhode

within Rhode Island.

Island is eligible to elect to be included in a composite income tax return

(Form RI-1040C) filed by the pass-through entity. A pass-through entity is eli-

For an LLC, each nonresident member’s distributive share of income, gain,

gible to file Form RI-1040C for a taxable year only if all of the qualified elect-

loss, and deduction (net of modifications) derived from or connected with

ing nonresident members have the same taxable year.

sources within Rhode Island.

This election may be made by any individual who is a nonresident:

For a Trust or an Estate, each nonresident beneficiary’s share of trust or

estate income, gain, loss, and deduction (net of modifications) derived from or

Partner in a partnership doing business in Rhode Island or having income,

connected with sources within Rhode Island.

gain, loss, or deduction derived from or connected with sources within Rhode

Island; or

When and Where to File: A qualified nonresident member electing to be

Shareholder in an S corporation doing business in Rhode Island or having

included in a composite tax return must submit a completed Form RI-1040C-

income, gain, loss, or deduction derived from or connected with sources with-

NE to the pass-through entity prior to the filing of Form RI-1040C by the pass-

in Rhode Island; or

through entity. The due date for Form RI-1040C is the fifteenth day of the

fourth month following the close of the taxable year of the qualified electing

Member of an LLC treated as a partnership for federal income tax purposes

nonresident members. The pass-through entity must keep Form RI-1040C-

and doing business in Rhode Island or having income, gain, loss, or deduc-

NE in its permanent records and make them available to the Division of

tion derived from or connected with sources within Rhode Island; or

Taxation upon request. Form RI-1040C-NE filed beginning on or after the first

Beneficiary of a trust or estate having income, gain, loss, or deduction derived

day of the taxable year, will be effective for that taxable year and for all follow-

from or connected with sources within Rhode Island.

ing taxable years, unless the qualified electing nonresident partner revokes

the agreement by providing written notice of the revocation to the pass-

NOTE: The filing of a composite return will be considered as meeting the fil-

through entity. Any revocation shall be effective the taxable year after the date

ing requirements otherwise separately imposed on each qualified electing

written notification is provided to the pass-through entity.

The pass-through

nonresident member resulting exclusively from this income. Qualifying elect-

entity must keep and maintain such written notices in its permanent records,

ing nonresident members who are included on Form RI-1040C, are not

and make them available to the Division of Taxation upon request.

required to file Form RI-1040NR. The Division of Taxation retains the right to

require the filing of an individual Rhode Island income tax return by any of the

members. However, a qualified electing nonresident member may not elect

to be included in a composite return, after the fifteenth day of the fourth month

following the close of the entity’s taxable year.

DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not

maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or

will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from

or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal

exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island

income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together

with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my

agent (and that of the other qualified electing nonresident members) in filing the composite return.

This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators.

Spouse’s signature

Your signature

Date