RI-1040C-NE: Nonresident Election to be Included in a Composite Filing (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1040C-NE documents a qualified nonresident individual’s election to be included in a pass-through entity’s Rhode Island composite income tax return, Form RI-1040C. It identifies the individual and entity and includes a signed declaration agreeing to the election’s conditi
Who files this form
Form RI-1040C-NE documents an eligible nonresident individual's election to join a pass-through entity's Rhode Island composite income tax return, Form RI-1040C. An eligible individual who makes this election must give the completed form to the entity.
Eligible individuals may be nonresident partners, S corporation shareholders, members of LLCs treated as partnerships for federal tax purposes, or beneficiaries of trusts or estates with the Rhode Island business or source-income connections described on the form.
To sign the declaration, you must meet these conditions for the taxable year:
- You were a nonresident for the entire year.
- You did not maintain a permanent place of abode in Rhode Island at any time during the year.
- You had no Rhode Island-source income other than your share of the pass-through entity's Rhode Island-source income. This condition also applies to your spouse if you file or will file a joint federal return.
You must also agree to the waivers and authorizations in the declaration. All qualified electing nonresident members must have the same taxable year for the entity to file a composite return.
When it's due
For taxable year 2025, the form gives these timing rules rather than fixed calendar due dates:
- Submit Form RI-1040C-NE to the pass-through entity before it files Form RI-1040C.
- Form RI-1040C is due on the fifteenth day of the third month following the close of the qualified electing nonresident members' taxable year.
- A qualified electing nonresident member may not elect to join a composite return after the fifteenth day of the fourth month following the close of the entity's taxable year.
What you'll need
Have the information requested on the form ready:
- Your name, address and Social Security number.
- Your spouse's Social Security number and signature, as requested on the form.
- The pass-through entity's name, address and federal employer identification number.
- The Internal Revenue Service Center where your federal return is filed.
- The entity's calendar-year or fiscal-year beginning and ending dates.
The form also has spaces for your signature and the dates of both signatures.
How to file
Complete Form RI-1040C-NE, including the declaration and signature fields, and submit it to the pass-through entity before the entity files its composite return.
The entity must keep the election form in its permanent records and make it available to the Rhode Island Division of Taxation upon request. The text does not provide a mailing address or an e-filing method for this election.
Common mistakes
- Assuming the composite return covers unrelated income. The form's note says it meets members' separate filing requirements resulting exclusively from the income covered by the composite return.
- Assuming an individual return can never be required. Although qualifying members included on Form RI-1040C are not required to file Form RI-1040NR, the Division of Taxation retains the right to require an individual Rhode Island income tax return.
- Waiting too long to elect. The form warns that a member cannot elect after the fifteenth day of the fourth month following the close of the entity's taxable year.
Questions people ask
Do I need to make a new election every year?
No. An election filed on or after the first day of the taxable year remains effective for that year and following taxable years unless revoked.
How do I revoke the election?
Provide written notice to the pass-through entity. Revocation takes effect in the taxable year after the date you provide the notice. The entity must keep the notice in its permanent records and make it available to the Division of Taxation upon request.
What tax benefits or payment rights do I give up?
The declaration waives your right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable federal credits for the taxable year. It also waives your right to request an extension of time to pay Rhode Island income tax.
Who acts for me when the composite return is filed?
By signing, you authorize the pass-through entity to designate a member to act as your agent and as agent for the other qualified electing nonresident members in filing the composite return.