RI-1040NR: Nonresident Individual Income Tax Return (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1040NR is Rhode Island’s 2025 individual income tax return for nonresidents and part-year residents. It reports income, deductions, exemptions, Rhode Island tax, credits and payments to calculate the amount due or overpayment.
Who files this form
The 2025 RI-1040NR is Rhode Island’s Nonresident Individual Income Tax Return. It includes provisions for nonresidents and part-year residents.
- Nonresidents with income from outside Rhode Island complete Schedule II.
- Part-year residents with income from outside Rhode Island complete Schedule III.
- Nonresidents and part-year residents whose income is all from Rhode Island sources do not need either allocation schedule.
The supplied form does not state income thresholds or other rules for determining whether you must file.
What you'll need
Have these forms and details available to complete your 2025 return:
- Federal Form 1040 or 1040-SR: Use federal adjusted gross income from line 11a. Federal Schedule 3 is also referenced for the child and dependent care expenses credit.
- Withholding forms and RI Schedule W: List your and, if applicable, your spouse’s forms showing Rhode Island income tax withheld. Attach Schedule W and all W-2 and 1099 forms with Rhode Island withholding.
- RI Schedule E: Complete and attach the exemption schedule. It asks for dependents’ names, Social Security numbers, dates of birth and relationships.
- Other applicable schedules: The return references Schedule M for income modifications, Schedule II or III for allocation, Schedule CR for other credits and recapture, and Schedule U for use/sales tax.
- Payment information: Include 2025 estimated tax payments, amounts applied from your 2024 return and nonresident withholding on real estate sales in 2025, as applicable.
If applicable, attach Form RI-2210 or RI-2210A for underestimating interest. For an amended return, attach the Explanation of Changes supplemental page. If sending a payment, complete Form RI-1040V and send it with your payment.
How to file
For mailing, the form lists this address:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5806
Sign the return on page 2. Use a paper clip to attach Forms W-2 and 1099 at the indicated location on the front of the return. Attach required schedules, including Schedule W and the exemption Schedule E.
If you owe a payment, complete RI-1040V and send it with your payment.
The supplied text does not provide e-filing instructions.
Common mistakes
- Leaving the return unsigned: The form states that the return must be signed. The signature area is on page 2.
- Omitting withholding attachments: Attach Schedule W and the W-2 and 1099 forms showing Rhode Island withholding. Schedule W warns that missing withholding forms may delay processing.
- Leaving out Schedule E: The exemption schedule must be attached. The form warns that omitting it may delay processing.
- Omitting the explanation for an amended return: Attach the Explanation of Changes supplemental page.
- Selecting more than one allocation box: The RI allocated income tax line instructs you to check only one box.
- Overlooking the effect of checkoff contributions: These contributions reduce your refund or increase your balance due.
Questions people ask
Do I need Schedule II or III if all my income is from Rhode Island?
No. The form says nonresidents and part-year residents with all income from Rhode Island sources do not need either schedule. For the allocated income tax line, enter the amount from line 10.
What standard deduction amounts are listed for 2025?
The form lists $10,900 for single or married filing separately, $21,800 for married filing jointly or qualifying widow(er), and $16,350 for head of household. If modified federal adjusted gross income on line 3 is over $254,250, the form directs you to the Standard Deduction Worksheet.
Can I apply an overpayment to next year’s estimated tax?
Yes. The 2025 return has a line for the amount of your overpayment you want applied to 2026 estimated tax, as well as a separate line for the amount to be refunded.
Will an electoral contribution increase my tax or reduce my refund?
No. The electoral contribution option states that it will not increase your tax or reduce your refund. This differs from the separate RI checkoff contributions, which do reduce your refund or increase your balance due.