RI-1040MU: Resident Credit for Taxes Paid to Multiple States (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Form RI-1040MU calculates the credit for income taxes paid to multiple states. It lists income and taxes paid for each state, calculates each state's maximum credit, and totals the income and credits for Form RI-1040, Schedule II.
Who files this form
Use 2025 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 a credit.
What you'll need
- Your 2025 Form RI-1040, including page 1, lines 3 and 8, and page 3, line 22.
- A signed copy of the state return for every state for which you claim a credit. You must attach these copies.
- The income derived from each other state and the tax due and paid to that state.
- The names shown on Form RI-1040 and your Social Security number.
How to file
The form gives these completion and attachment steps, but does not provide a mailing address or e-file directions:
- Enter the names shown on Form RI-1040 and your Social Security number.
- Complete one part for each state. Enter the state's abbreviation, income derived from that state, and tax due and paid to that state.
- Follow each part's calculation. The maximum credit is the smallest of the Rhode Island tax amount after the specified federal credit, the tentative credit, or the tax due and paid to the other state.
- In Part 5, add lines 2, 9, 16 and 23. Enter the total on line 29 and on RI-1040, page 3, Schedule II, line 24.
- Add lines 7, 14, 21 and 28. Enter the total on line 30 and on RI-1040, page 3, Schedule II, line 28. Enter MU in the state-name space on that RI-1040 line.
- Attach a signed copy of each state return for which you claim a credit. Complete additional RI-1040MU forms if you need more space.
Common mistakes
- Leaving out signed state returns. You must attach a signed copy for each state for which you claim a credit.
- Combining states in one part. Complete a separate part for each state. Use additional forms if needed.
- Forgetting the MU entry. Enter MU in the space for the state abbreviation on RI-1040, page 3, Schedule II, line 28.
Questions people ask
What if I need to claim credit for more than four states?
Complete additional RI-1040MU forms as needed. Use one part for each state.
Is the credit always equal to the tax I paid to another state?
No. Each part limits the credit to the smallest of three amounts: the Rhode Island tax amount after the specified federal credit, the tentative credit, or the tax due and paid to the other state.
Where do I report the total credit?
Enter the total on RI-1040MU, line 30, and on RI-1040, page 3, Schedule II, line 28. Enter MU in the state-name space on that RI-1040 line.
Do I need to attach the other states' returns?
Yes. You must attach a signed copy of the return for every state for which you claim a credit.