RI-1040NR Schedule III: Part-Year Resident Tax Calculation (2024)

Who files this form

The 2024 schedule defines a part-year resident as someone who changed their legal residence by moving into or out of Rhode Island during 2024. It says part-year residents should complete Schedule III and full-year nonresidents should complete RI Schedule II.

The form contains conflicting wording: It also says not to complete this schedule if you were not a legal Rhode Island resident at any time during 2024. That conflicts with its part-year resident definition. No instructions were provided to clarify this wording.

What you'll need

Have these available to complete the schedule:

• Your federal Form 1040 or 1040-SR, including Schedule 1 if applicable, for income and adjustments.
• Your RI-1040NR and RI Schedule M for the amounts the worksheet references.
• Your Rhode Island residency dates during 2024 and income amounts for your resident and nonresident periods, including Rhode Island-source income during your nonresident period.
• Your name and Social Security number as requested on the schedule.

If completing Part 2, you also need the other state's income tax return and the amount of tax due and paid to that state. Attach a signed copy of the return filed with the other state.

How to file

The supplied form does not give a mailing address or e-file directions. It provides these completion steps:

1. Enter the dates you were a Rhode Island resident in MM/DD/YYYY format.
2. Complete Part 1, separating federal income, income during your Rhode Island resident period, income during your nonresident period, and Rhode Island-source income during your nonresident period.
3. Follow the allocation and tax worksheet through line 16.
4. If you have no income earned in another state while a Rhode Island resident, enter the line 16 tax on RI-1040NR, page 1, line 11, and check the part-year resident box.
5. If income earned while you were a Rhode Island resident was taxed by another state, complete Part 2. Enter the line 28 tax on RI-1040NR, page 1, line 11, and check the part-year resident box. Attach a signed copy of the other state's return.

Common mistakes

• Using Schedule III as a full-year nonresident. The form says full-year nonresidents complete RI Schedule II.
• Not matching the required amounts. Part 1, line 12, column A must equal RI-1040NR, page 1, line 3.
• Forgetting the part-year resident box. The form directs you to check it when transferring the tax to RI-1040NR.
• Leaving out the other state's signed return. Part 2 specifically requires this attachment.
• Overlooking the multi-state warning. If you worked in more than one state while a Rhode Island resident, the form says to see the instructions. Those instructions were not provided here.

Questions people ask

When do I complete Part 2?

Complete Parts 1 and 2 if income earned while you were living in Rhode Island was taxed by another state.

How is total Rhode Island income calculated?

Part 1, line 13 adds line 12, column B, to line 12, column D. These columns cover income during your Rhode Island resident period and Rhode Island-source income during your nonresident period.

What is the maximum credit for tax paid to another state?

Part 2, line 27 uses the smallest amount from line 17, line 21, or line 26.

Where does the final tax amount go?

Enter the tax from Part 1, line 16, or Part 2, line 28, as applicable, on RI-1040NR, page 1, line 11. Check the part-year resident box.

Official sources

• https://tax.ri.gov/forms