Filing Status of Spouses – Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5)


280-RICR-20-55-5 ACTIVE RULE

My Page Title

5.1 Purpose

5.2 Authority

5.3Application

5.4Severability

5.5General

5.6Filing Status of a Single Nonresident Military Person

5.7Filing Status of a Married Nonresident Military Person and His/her Spouse When a Joint Federal Income Tax Has Been Filed

5.8Filing Status of Husband and Wife Where One is a Partial-Year Resident


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 55 Personal Income Tax
Part 5 Filing Status of Spouses – Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

RIGL 44-30-95(a) and 44-1-4

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.