RI-1040: Resident Individual Income Tax Return (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1040 is Rhode Island’s 2025 Resident Individual Income Tax Return. It reports income, deductions, exemptions, taxes, credits and payments to calculate your amount due or overpayment.
What you'll need
Have your federal Form 1040 or 1040-SR available. The return uses federal adjusted gross income from line 11a.
Attach these documents:
- RI Schedule W and all W-2 and 1099 forms showing Rhode Island withholding. Include your spouse’s forms when applicable. Use a paper clip to attach the withholding forms to the front of the return.
- RI Schedule E, the exemption schedule. List all individuals you can claim as dependents.
Depending on the entries on your return, you may also need:
- RI Schedule M for modifications to federal adjusted gross income.
- RI Schedule CR for other Rhode Island credits or recapture of prior-year credits.
- RI Schedule U for use/sales tax.
- A copy of each other state’s return when claiming credit for income tax paid to another state.
- RI-1040H for the property tax relief credit or RI-6238 for the residential lead paint credit. Attach the applicable form.
- RI-2210 or RI-2210A for underestimating interest. Attach the applicable form.
- The Explanation of Changes supplemental page if filing an amended return.
How to file
Complete the return and applicable schedules, attach the required documents, and sign the return on page 2. Page 2 also includes a spouse’s signature field.
The printed mailing address is:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5806
If you have an amount due, complete RI-1040V and send it with your payment.
If filing an amended return, check the amended-return box and attach the Explanation of Changes supplemental page.
Common mistakes
- Forgetting to sign. The form states that the return must be signed. The signature area is on page 2.
- Leaving out withholding documents. Attach Schedule W and all W-2 and 1099 forms showing Rhode Island withholding. Schedule W does not replace those forms. Missing forms may delay processing.
- Leaving out Schedule E. The exemption schedule must be attached. The form warns that omitting it may delay processing.
- Skipping the worksheets when required. If modified federal adjusted gross income on line 3 is over $254,250, the form directs you to the Standard Deduction Worksheet and Exemption Worksheet.
- Omitting an amended-return attachment. An amended return must include the Explanation of Changes supplemental page.
- Overlooking the effect of checkoff contributions. These contributions reduce your refund or increase your balance due.
Questions people ask
What are the standard deduction amounts for 2025?
The form lists $10,900 for single or married filing separately, $21,800 for married filing jointly or qualifying widow(er), and $16,350 for head of household. If line 3 is over $254,250, use the Standard Deduction Worksheet.
How is the Rhode Island earned income credit calculated?
RI Schedule EIC multiplies the federal earned income credit from Form 1040 or 1040-SR, line 27a, by 16%.
What do I attach when claiming credit for income tax paid to another state?
RI Schedule II says to attach a copy of the other state’s return. If more than one state is involved, the form directs you to the instructions.
Can I apply an overpayment to next year’s estimated tax?
Yes. The 2025 return has a line for an overpayment to be refunded and a line for an overpayment to be applied to 2026 estimated tax.
Will an electoral contribution reduce my refund?
No. The electoral contribution option states that it will not increase your tax or reduce your refund. This differs from the RI checkoff contributions, which reduce your refund or increase your balance due.