Rhode Island State Income Tax Overview

The Rhode Island Department of Revenue is responsible for overseeing state income tax laws and collection of tax liability for those who live in Rhode Island or otherwise earn income from businesses based in the state.  Those who own Rhode Island state income tax must file a state income tax return separate from the federal income tax return filed with the Internal Revenue Service (IRS).

Following are frequently asked questions about Rhode Island state income tax, including who the state requires to file, tax rates, and filing dates.  If you need more information about federal income and tax returns, visit our “Tax Relief” page.

Who does the state require to file Rhode Island state income taxes?

Rhode Island requires residents to file a state income tax return.  A resident is anyone who is domiciled in the state of Rhode Island or who maintains a permanent abode in Rhode Island and spent more than 183 days in Rhode Island during the tax year.

Those who are non-residents of Rhode Island who have income from a source based in Rhode Island and must file a federal income tax return are also required to file a state income tax return for Rhode Island.

Finally, those who were a resident of Rhode Island for any part of the year must file a Rhode Island state income tax return if they are required to file a federal income tax return.

What tax rate does Rhode Island use for calculating state income tax?

Rhode island uses the following tax rates for those filing as single, married filing jointly, qualifying widow(er), head of household, or married filing separately:

If your taxable income is:
At least But not over Pay + % on excess Of the amount over
$0 $55,000 $0 + 3.75% $0
$55,000 $125,000 $2,063 + 4.75% $55,000
$125,000 $5,388 + 5.99% $125,000

What amounts does Rhode Island allow for standard deductions and exemptions?

Rhode Island provides for the following standard deduction and exemption amounts:

Standard Deduction Amount

Filing Status Standard Deduction Amount
Single $7,500
Married filing jointly or qualifying widow(er) $15,000
Married filing separately $7,500
Head of household $11,250

Exemption

Filing Status Exemption
Amount allowed per exemption for the taxable year for state income tax purposes $3,500

What is the due date for filing the Rhode Island state income tax return?

Rhode Island state income tax returns are due on April 15 of each year.  When April 15 falls on a holiday or weekend, state income tax returns are due on the first business day thereafter.

If you are unable to file your income tax return by April 15, you can receive an automatic six-month extension of time to file by filing Form RI-4868.  However, the extension is only one allowing additional time to file, not to pay any tax liability owed.  The extension form must include an estimate of tax liability owed and full payment of that amount.  Failure to pay may result in the Department of Revenue assessing a penalty, as well as charging interest on any unpaid balance.

How can I get help with my Rhode Island state income tax return?

If you call the telephone number at the top of this page, you can speak with someone who will put you in touch with a tax attorney who knows Rhode Island as well as federal income tax law.  He will be able to answer your questions and help you file all of your tax returns.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.