Form RI-1040NR: Rhode Island Nonresident Individual Income Tax Return

The RI-1040NR is a tax form used by nonresidents to file their Rhode Island state income tax return. Nonresidents are individuals who don't live in Rhode Island for the entire year but earned income within the state.

Who Should File Form RI-1040NR?

A. Nonresidents: Individuals who don't consider Rhode Island their primary residence for tax purposes. This could include people who work in Rhode Island but live elsewhere or those who own investment property in the state.

B. Part-Year Residents: Individuals who were residents of Rhode Island for only part of the tax year. They need to file as both a resident (for the resident period) and a nonresident (for the nonresident period).

What Income Must Be Reported In Form RI-1040NR?

Nonresidents only need to report income derived from or connected with Rhode Island sources. This includes:

  • Wages, salaries, and tips earned from working in Rhode Island.
  • Rental income from property located in Rhode Island.
  • Income from a business operated in Rhode Island.
  • Winnings from the Rhode Island lottery or other gambling activities within the state.

How to File Form RI-1040NR?

  • Download the latest version of Form RI-1040NR and instructions attached below.
  • Read the instructions carefully before completing the form.
  • File the form electronically (preferred) or by mail along with any required schedules.