RI-1040NR: Nonresident Individual Income Tax Return (2024)

Who files this form

Form RI-1040NR is Rhode Island’s 2024 Nonresident Individual Income Tax Return. It also includes provisions for part-year residents.

The form distinguishes between nonresidents and part-year residents with income from outside Rhode Island and those whose income is entirely from Rhode Island sources. The supplied text does not state income thresholds or other rules for deciding whether you must file.

What you'll need

Have these forms and details ready, as applicable:

• Federal Form 1040 or 1040-SR: You need federal adjusted gross income from line 11. The credit schedules also use federal Schedule 3, line 2, and Form 1040 or 1040-SR, line 27.
• Rhode Island withholding forms: Attach Schedule W and all W-2 and 1099 forms showing Rhode Island withholding, including your spouse’s forms if applicable.
• RI Schedule E: Attach this exemption schedule. It asks for dependents’ names, Social Security numbers, dates of birth and relationships to you.
• Other applicable Rhode Island schedules: These may include Schedule M for modifications, Schedule CR for other credits, Schedule U for use/sales tax, and Schedule II or III for allocation.
• Payment information: The return asks for 2024 estimated tax payments, amounts applied from your 2023 return, and nonresident withholding on 2024 real estate sales.
• Additional attachments, if applicable: Attach the Explanation of Changes supplemental page for an amended return. Attach Form RI-2210 or RI-2210A if reporting underestimating interest.

How to file

Complete the return and applicable schedules, then sign on page 2. The signature area also includes a spouse’s signature line.

Use a paper clip to attach W-2 and 1099 forms to the front of the return. Attach Schedule W and Schedule E as directed.

Mail the return to:

RI Division of Taxation

One Capitol Hill

Providence, RI 02908-5806

If you owe a payment, complete RI-1040V and send it with your payment.

Common mistakes

• Forgetting to sign: The form states that the return must be signed. The signature area is on page 2.
• Leaving out withholding documents: Attach Schedule W and the W-2 and 1099 forms showing Rhode Island withholding. Schedule W does not replace those attachments. Missing forms may delay processing.
• Leaving out Schedule E: The exemption schedule must be attached. The form warns that leaving it out may delay processing.
• Omitting the amended-return explanation: If filing an amended return, attach the Explanation of Changes supplemental page.
• Checking multiple allocation boxes: Line 11 directs you to check only one box.
• Overlooking the effect of checkoff contributions: The form warns that these contributions reduce your refund or increase your balance due.

Questions people ask

Which allocation schedule should I complete?

Nonresidents with income from outside Rhode Island complete Schedule II. Part-year residents with income from outside Rhode Island complete Schedule III. Neither schedule is needed if all income is from Rhode Island sources.

What standard deduction amounts are listed for 2024?

The form lists $10,550 for single filers, $21,150 for married filing jointly or qualifying widow(er), $10,575 for married filing separately, and $15,850 for head of household. If modified federal adjusted gross income on line 3 exceeds $246,450, the form directs you to the Standard Deduction Worksheet.

Can I apply an overpayment to next year’s estimated tax?

Yes. Line 21 lets you apply an overpayment to 2025 estimated tax. Line 20 is for the amount to be refunded.

Will an electoral contribution increase my tax or reduce my refund?

No. The electoral contribution option directs $5, or $10 for a joint return, to the fund without increasing your tax or reducing your refund. This is separate from the checkoff contributions, which do reduce your refund or increase your balance due.

Official sources

• https://tax.ri.gov/forms