RI-1040NR-MU: Part-Year Resident Credit for Income Taxes Paid to Multiple States (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Rhode Island Form RI-1040NR-MU calculates the credit for income taxes paid to multiple states on income taxed while you were a Rhode Island resident. It uses your Rhode Island income tax, income taxed by other states, and taxes paid to those states to calculate maximum credits an
Who files this form
Form RI-1040NR-MU is for part-year Rhode Island residents claiming a credit for income taxes paid to multiple states. The credit calculations use income taxed by another state while you were a Rhode Island resident and included on RI Schedule III, line 10, column B.
What you'll need
Have these returns and details available:
- Your Form RI-1040NR, including the name(s) and Social Security number shown on it.
- RI Schedule III, including line 10, column B, and Part 1, lines 13 and 16.
- Each other state's income tax return. The form requires you to attach a copy and report that return's total adjusted gross income.
- The tax due and paid to each other state and that state's abbreviation.
Common mistakes
- Do not leave out the copies of the other states' income tax returns. The form says to attach them.
- Do not use the largest amount for the maximum tax credit. Lines 12, 23 and 34 each require the smallest of the three listed amounts.
- Do not enter less than zero on line 35.
- Remember to enter the line 35 result on Form RI-1040NR, page 1, line 11.
Questions people ask
Which Rhode Island income tax amount do I start with?
Use the RI income tax from Form RI-1040NR, RI Schedule III, Part 1, line 16. Enter it on line 1 and in the credit calculations on lines 2, 13 and 24.
Which income belongs in the other-state credit calculation?
Lines 3, 14 and 25 ask for income taxed by the other state while you were a Rhode Island resident and included on RI Schedule III, line 10, column B.
How do I choose the maximum tax credit for each state?
For line 12, use the smallest of lines 2, 6 and 11. For line 23, use the smallest of lines 13, 17 and 22. For line 34, use the smallest of lines 24, 28 and 33.
Where does the final result go?
Subtract lines 12, 23 and 34 from line 1. Enter the result, but not less than zero, on line 35 and on Form RI-1040NR, page 1, line 11.