According to Rhode Island Instructions for Form RI-1040:
- If you are a Rhode Island resident and you are required to file a federal return, you must also file a Rhode Island return. Even if you are not required to file a federal return, you may still have to file a Rhode Island return if your income exceeds the amount of your personal exemption.
- If you are a part year Rhode Island resident and are required to file a federal return, you must file a Rhode Island return.
- If you are a Rhode Island nonresident who has to file a federal return and has income from Rhode Island sources, you must file a Rhode Island return.
Nonresident and part-year resident individuals who are not required to file a federal income tax return may be required to file a Rhode Island individual income tax return if he or she has Rhode Island modifications increasing their Federal Adjusted Gross income.
Can I file using a different filing status than my federal return?
Rhode Island requires that you use the same filing status as you used on your federal return. An exception for married couples is if one spouse is a Rhode Island resident while the other spouse is a nonresident. In this case, the couple may file separate Rhode Island returns.
Additional Information
- Same Sex Couples Filing
- Rhode Island Military Filing
- Rhode Island Military Spouse Relief Act
- Rhode Island Residency