RI-1065PA: Partnership Adjustment – Federal Imputed Assessment (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1065PA is Rhode Island's Partnership Adjustment - Federal Imputed Assessment return. It reports net Rhode Island adjustments, apportioned and allocated amounts, and the resulting tax, interest, penalties, and total amount due.
Who files this form
Form RI-1065PA is used for a Partnership Adjustment – Federal Imputed Assessment. The form lists LLC, LLP, LP and Partnership as entity types.
The supplied form text does not state which entities are required to file.
What you'll need
Have the following information ready to complete the form:
- Entity type, name, mailing address and email address.
- Federal employer identification number, Social Security number and NAICS code, as requested on the form.
- Taxable year beginning and ending dates, and the final determination date.
- Net Rhode Island adjustments, nonapportionable or allocable amounts, the Rhode Island apportionment ratio, and amounts allocated to Rhode Island.
- Interest and penalty amounts.
- Authorized officer and paid preparer details for the signature fields.
The supplied text does not identify specific supporting documents to attach.
How to file
Complete the identification fields and adjustment calculations in the appropriate columns. Column A is for C corporations. Column B is for Sub S corporations, individuals, LLCs, partnerships and trusts.
Complete the authorized officer signature, printed name, date and telephone number fields. The form also includes paid preparer fields and a choice allowing the Division of Taxation to contact your preparer.
Mail the form to:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908
The supplied text does not provide e-filing instructions.
Questions people ask
What tax rates appear on the form?
Column A, for C corporations, shows 7.00%. Column B, for Sub S corporations, individuals, LLCs, partnerships and trusts, shows 5.99%.
How many decimal places should I use for the Rhode Island apportionment ratio?
Line 4 says to carry the ratio to six decimal places.
What if the total on line 7 is zero or negative?
Add lines 5 and 6. If the total is zero or less, enter “0” on line 7.
How is the total amount due calculated?
Add the tax amounts on lines 9a and 9b to get the total tax due on line 10. Then add line 10, interest on line 11, and penalties on line 12 to get the total amount due on line 13. The form refers to instructions for interest and penalties, but those instructions were not supplied.