RI-1040NR Schedule III: Part-Year Resident Tax Calculation (2025)

Who files this form

The 2025 Schedule III says it is for part-year Rhode Island residents, defined as people who changed their legal residence by moving into or out of Rhode Island during 2025. It directs full-year nonresidents to RI Schedule II.

Complete Part 1. If income earned while you lived in Rhode Island was taxed by another state, the form directs you to complete Part 2 as well.

Conflicting wording: The form also says, “If at any time during 2025 you were not a legal resident of RI, DO NOT COMPLETE THIS SCHEDULE.” That conflicts with its directions for part-year residents. No instructions were provided to resolve this conflict.

What you'll need

Have these forms and details available:

• Your federal Form 1040 or 1040-SR and Schedule 1 for the income and adjustment amounts requested.
• Your RI-1040NR and RI Schedule M for Rhode Island tax and modification amounts.
• The dates you were a Rhode Island resident, your name as shown on RI-1040NR, and your Social Security number.
• Income amounts separated between your Rhode Island resident period and nonresident period, including Rhode Island-source income during the nonresident period.

For Part 2, you also need the other state's income tax return, the tax due and paid to that state, and the income taxed there while you were a Rhode Island resident. Attach a signed copy of the return filed with the other state.

Common mistakes

• Using Schedule III as a full-year nonresident. The form says full-year nonresidents must complete RI Schedule II instead.
• Not matching the modified income amounts. Part 1, line 12, column A must equal RI-1040NR, page 1, line 3.
• Forgetting the part-year resident checkbox. When transferring the tax from line 16 or line 28 to RI-1040NR, page 1, line 11, check the part-year resident box.
• Leaving out the other state's signed return. Part 2 requires a signed copy of the return filed with the other state.
• Overlooking the multiple-state reminder. 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

How is income divided on this schedule?

Column A shows income from your federal return. Column B shows income from your Rhode Island resident period. Column C shows income from your nonresident period, and column D shows the Rhode Island-source portion of column C.

When do I complete Part 2?

Complete Part 2 if income earned while you were living in Rhode Island was taxed by another state. Part 2 calculates the credit for income taxes paid to that state.

How is the maximum credit calculated?

Part 2, line 27 uses the smallest amount from lines 17, 21, or 26. Subtract that credit from line 17 to calculate the Rhode Island income tax on line 28.

Where do I enter the final tax on RI-1040NR?

If you do not need Part 2, transfer Part 1, line 16 to RI-1040NR, page 1, line 11. If you complete Part 2, transfer line 28 instead. Check the part-year resident box.

Official sources

• https://tax.ri.gov/forms