The Rhode Island Basic Information section contains general information used to prepare your Rhode Island return, including your legal residence, electoral contribution choices, and an option for certain taxpayers to change their filing status from Married Filing Jointly (MFJ) to Married Filing Separately (MFS) for Rhode Island purposes only.
Rhode Island State Return > Basic Information
City or Town of Legal Residence
Select the Rhode Island city or town where you maintained your legal residence during the tax year.
Your legal residence is generally the city or town where you lived and considered your permanent home.
This information is used to correctly prepare your Rhode Island return and determine any applicable local reporting requirements.
Electoral Contribution Fund
Rhode Island taxpayers may choose to contribute to the Electoral Contribution Fund.
Taxpayers may designate:
- $5 if filing an individual return.
- $10 if filing a joint return.
Making this designation does not increase the amount of tax owed or reduce a refund. The contribution comes from state funds and is used to support Rhode Island's public campaign financing program.
Can I Change My Filing Status from MFJ to MFS for Rhode Island Only?
Yes. Rhode Island allows certain taxpayers who file a Married Filing Jointly federal return to elect Married Filing Separately status for Rhode Island purposes only.
This election may be beneficial when one spouse has significantly different income, deductions, modifications, or credits than the other spouse.
Who Can Make This Election?
You may make this election if:
- Your federal filing status is Married Filing Jointly.
- You want Rhode Island to calculate each spouse's income and tax separately.
- You believe filing separately may result in a lower Rhode Island tax liability.
This election applies only to the Rhode Island return and does not change your federal filing status.
What Information Is Needed?
If you choose to change from MFJ to MFS for Rhode Island purposes, income, adjustments, deductions, and withholding amounts must generally be allocated between spouses.
The program may ask for information such as:
Income Items
- Wages, salaries, and tips.
- Interest income.
- Dividend income.
- Business income.
- Rental income.
- Capital gains or losses.
- Other income items.
Adjustments to Income
- IRA deductions.
- Self-employed health insurance deductions.
- Alimony paid.
- Tuition and fee deductions.
- Other eligible adjustments.
Federal Deductions (If Applicable)
- Medical and dental expenses.
- Taxes paid.
- Mortgage interest.
- Charitable contributions.
- Other itemized deductions.
Payments and Withholding
- Federal withholding.
- Rhode Island withholding.
- Estimated tax payments.
Amounts should generally be allocated to the spouse who earned the income, incurred the expense, or made the payment.
How Does This Election Affect My Return?
Electing MFS for Rhode Island purposes may:
- You will not be able to e-file this return
- Increase or decrease Rhode Island tax liability.
- Change eligibility for certain credits and deductions.
- Affect the amount of Rhode Island tax withheld allocated to each spouse.
- Change the refund or balance due on the Rhode Island return.
The result varies depending on each spouse's income, deductions, and credits.
Important Information
- This election changes your filing status for Rhode Island only.
- Your federal filing status remains Married Filing Jointly.
- Income, deductions, and withholding must be properly allocated between spouses.
- Some credits, deductions, and tax benefits may be limited when using Married Filing Separately status.
- Review all allocation amounts carefully before completing the Rhode Island return.
Additional Information
NOTE: You will need to print and mail your return if you choose to change the filing status from Married Filing Joint to Married Filing Separately for state purposes.
Changing from MFJ to MFS for Rhode Island purposes is optional. Taxpayers may wish to compare the results of both filing methods to determine which provides the most favorable Rhode Island tax outcome.