RI-1040MU: Resident Credit for Taxes Paid to Multiple States (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Rhode Island Form RI-1040MU calculates the credit for income taxes paid to multiple states. It reports income from each state, taxes due and paid to each state, and the total credit to enter on Form RI-1040.
Who files this form
Use Form RI-1040MU to claim a credit for income taxes paid to multiple states. Complete one part for each state for which you are claiming credit.
What you'll need
- A signed copy of the state tax return for each state for which you are claiming credit. You must attach these copies.
- Your Form RI-1040 figures: modified federal AGI from page 1, line 3; Rhode Island income tax from page 1, line 8; and the allowable federal credit from page 3, line 22.
- The income derived from each other state and the tax due and paid to that state.
Enter the name or names shown on Form RI-1040 and your Social Security number.
Common mistakes
- Leaving out signed state returns. You must attach a signed copy for every state for which you claim credit.
- Combining states in one part. Complete a separate part for each state, using additional forms if needed.
- Forgetting to enter MU in the space for the state abbreviation on RI-1040, page 3, Schedule II, line 28.
Questions people ask
How is the maximum credit for each state calculated?
For each state, divide the income derived from that state by your modified federal AGI. Multiply that result by your Rhode Island income tax less the allowable federal credit to get the tentative credit. The maximum credit is the smallest of the Rhode Island tax amount after that subtraction, the tentative credit, or the tax due and paid to the other state.
What if I need space for more than four states?
You may complete additional forms as needed. Use one part for each state for which you are claiming credit.
Where do I enter the total income from other states?
Add lines 2, 9, 16 and 23. Enter the total on RI-1040MU, line 29, and on RI-1040, page 3, Schedule II, line 24.
Where do I enter the total credit?
Add lines 7, 14, 21 and 28. Enter the total on RI-1040MU, line 30, and on RI-1040, page 3, Schedule II, line 28. Enter MU in the space for the name of the state paid on that RI-1040 line.