RI-1065: Partnership Income Return (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1065 is Rhode Island’s 2025 Partnership Income Return. It reports federal taxable income, Rhode Island adjustments and apportioned income, annual fees, taxes, pass-through withholding, and payments to calculate an amount due or a refund.
When it's due
For tax year 2025, Form RI-1065 is due on or before the 15th day of the 3rd month following the close of the taxable year.
The form directs single-member LLCs (SMLLCs) to the instructions for their due date. Those instructions are not included in the provided text.
What you'll need
- Attach a complete copy of all pages and schedules of the federal return, including all K-1s.
- Have the entity’s federal employer identification number, Rhode Island Secretary of State ID number, NAICS code, and counts of Rhode Island K-1s issued.
- Gather figures for federal taxable income, gross receipts, depreciable assets, total assets, and payments claimed on the return.
- For Schedule I, gather Rhode Island and everywhere amounts for property, receipts, and salaries and wages.
- If applicable, use RI Schedule PTW for pass-through withholding and RI Schedule PTE for the pass-through entity election tax.
- Complete RI Schedule CR-PT if the entity has credits passing through to its members.
- Attach Form RI-107 if claiming the Schedule B modification for Tax Incentives for Employers.
- Use Form BUS-V for the total payment due with the return.
How to file
Complete the entity information and applicable schedules. Use Schedule A to calculate tax and withholding, then complete page 2 to report payments and any balance due or overpayment.
Attach the complete federal return, including all schedules and K-1s. Complete the authorized officer signature, printed name, date, and telephone number fields. The form also provides fields for a paid preparer.
Mail the return to:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908
Use Form BUS-V for the total amount due with the return.
Common mistakes
- Entering an annual fee for a general partnership or sole proprietor. The form’s IMPORTANT notice says these entities must enter 0 on lines 7a and 7b. No annual fee is due.
- Leaving out federal return attachments. The form calls for a complete copy of all federal return pages and schedules, including all K-1s.
- Not reporting a federal change to prior-year income. Schedule F says these changes must be reported to the Tax Administrator within 60 days after a final determination. If a change has not yet been reported, complete an amended RI-1065 immediately and submit it with any payment due.
Questions people ask
What annual fee is shown on the form?
Line 7a shows a Rhode Island annual fee of $400. The form says general partnerships and sole proprietors owe no annual fee and must enter 0 on lines 7a and 7b.
Do I need to attach the federal return?
Yes. Attach a complete copy of all pages and schedules of the federal return, including all K-1s.
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 15 lets you enter the amount of overpayment to credit to 2026 estimated tax. Line 16 shows the amount to be refunded after subtracting that credit from the overpayment.
What if the federal government changes income for a prior year?
Schedule F says to report the change to the Tax Administrator within 60 days after a final determination. If the change has not yet been reported, complete an amended RI-1065 immediately and submit it with any payment due.