RI-1040NR-MU: Part-Year Resident Credit for Income Taxes Paid to Multiple States (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Form RI-1040NR-MU calculates the credit for income taxes paid to multiple states. It uses income taxed by other states while you were a Rhode Island resident, taxes paid to those states, and Rhode Island income tax to determine maximum credits and the remaining tax t
Who files this form
Form RI-1040NR-MU calculates the credit for income taxes paid to multiple states. It covers income taxed by another state while you were a Rhode Island resident and included on RI Schedule III, line 10, column B.
The form does not state a separate filing requirement.
What you'll need
Have these available:
- Form RI-1040NR and RI Schedule III, including the income and tax amounts referenced on this form.
- Each other state's income tax return. The form requires you to attach a copy.
- The amount of tax due and paid to each other state and that state's abbreviation.
- The name or names shown on Form RI-1040NR and your Social Security number.
Common mistakes
- Do not leave out the copies of the other states' income tax returns. The form says to attach them.
- Do not enter a negative amount on line 35. The form says the result cannot be less than zero.
- Remember to enter the line 35 result on Form RI-1040NR, page 1, line 11.
Questions people ask
Which income is used for the credit?
The form uses income taxed by another state while you were a Rhode Island resident that is included on RI Schedule III, line 10, column B.
Do I need to attach the other states' returns?
Yes. The form asks for total adjusted gross income from each other state's income tax return and says to attach a copy of that return.
How is the maximum credit determined for each state?
Use the smallest of the three amounts listed for that part: lines 2, 6, or 11 for Part 2; lines 13, 17, or 22 for Part 3; and lines 24, 28, or 33 for Part 4.
Where does the final result go?
On line 35, subtract the credits on lines 12, 23, and 34 from the Rhode Island income tax on line 1. The result cannot be less than zero. Enter it on Form RI-1040NR, page 1, line 11.