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.