§ 44-30-31. Nonresident husband and wife. (a) If the federal income tax liability of husband or wife, both of whom are nonresidents, is determined on a separate federal return, their Rhode Island tax shall be separately determined. (b) If the federal income tax liability of husband and wife, both of whom are nonresidents, is determined […]
§ 44-30-32. Rhode Island income of a nonresident individual. (a) General. The Rhode Island income of a nonresident individual shall be the sum of the following: (1) The net amount of items of income and deduction entering into his or her federal adjusted gross income derived from or connected with Rhode Island sources, including: (i) […]
§ 44-30-33. Apportionment. (a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this apportionment, a nonresident individual may elect […]
§ 44-30-34. Nonresident partners. (a) Portion derived from Rhode Island sources. In determining Rhode Island income of a nonresident partner of any partnership, there shall be included only the portion derived from or connected with Rhode Island sources of the partner’s distributive share of items of partnership income and deduction entering into his or her […]
§ 44-30-35. Rhode Island income of a nonresident estate or trust. The Rhode Island income of a nonresident estate or trust shall be determined as follows: (1) Items in distributable net income. There shall be determined its share of income and deduction from Rhode Island sources under § 44-30-36, relating to items entering into the […]
§ 44-30-36. Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources. (a) General. The share of a nonresident estate or trust under § 44-30-35(1) and the share of a nonresident beneficiary of any estate or trust under § 44-30-32(a) in estate or trust income and deduction from Rhode Island sources […]
§ 44-30-37. Credit to trust beneficiary receiving accumulation distribution. A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner […]
