RI-1120C Schedule CGM: Combined Group Member Listing (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Rhode Island Schedule CGM lists each combined group member’s name, federal employer identification number and address, with checkboxes to indicate whether each member has nexus. It is filed with Form RI-1120C and includes a federal consolidated election checkbox for filings based
Who files this form
Schedule CGM is the Combined Group Member Listing. It must be filed with Form RI-1120C and must list the name, federal employer identification number (FEIN), and address of each combined group member.
What you'll need
Have the following information for each combined group member:
- Name
- Federal employer identification number (FEIN)
- Street address, city, state, and ZIP code
- Whether the member has nexus
You also need to know whether the filing is based on a federal consolidated return.
How to file
File Schedule CGM with Form RI-1120C. The form states that combined schedules must be attached to the return.
For each member, enter the name and FEIN. Put the street address on the top address row and the city, state, and ZIP code on the bottom row.
Check the member's nexus box if that member has nexus. If the filing is based on a federal consolidated return, check the “Federal consolidated election” box.
Common mistakes
- Leaving combined schedules unattached. The form says they must be attached to the return.
- Missing the nexus checkbox for a member that has nexus.
- Missing the “Federal consolidated election” checkbox when the filing is based on a federal consolidated return.
Questions people ask
What information must I list for each member?
List each member's name, FEIN, and address.
How should I enter a member's address?
Use the top row for the street address and the bottom row for the city, state, and ZIP code.
When do I check a member's nexus box?
Check the box if that combined group member has nexus.
When do I check “Federal consolidated election”?
Check it if the filing is based on a federal consolidated return.
Which return goes with Schedule CGM?
File it with Form RI-1120C. Combined schedules must be attached to the return.