RI-1120C Schedule CGM: Combined Group Member Listing (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Schedule CGM lists the name, federal employer identification number, and address of each combined group member, with a checkbox to indicate whether each member has nexus. This schedule is filed with Form RI-1120C.
Who files this form
Schedule CGM lists the members of a combined group. The form says this schedule must be filed with Form RI-1120C and must include information for each Combined Group Member.
What you'll need
Have the following information ready for each Combined Group Member:
- Name.
- Federal employer identification number (FEIN).
- Street address, city, state and ZIP code.
- Whether the member has nexus.
You will also need to know whether the filing is based on a Federal Consolidated return.
How to file
File Schedule CGM with Form RI-1120C. Combined schedules must be attached to the return.
List each Combined Group Member’s name, FEIN and address. Put the street address on the top row and the city, state and ZIP code on the bottom row.
Check the nexus box for each member that has nexus. If the filing is based on a Federal Consolidated return, check the “Federal consolidated election” checkbox.
Common mistakes
Keep these printed reminders in mind:
- File Schedule CGM with Form RI-1120C, and attach the combined schedules to the return.
- Check the “Federal consolidated election” checkbox if the filing is based on a Federal Consolidated return.
- Check the nexus box for each Combined Group Member that has nexus.
Questions people ask
What information do I list for each member?
List each Combined Group Member’s name, FEIN and address. Put the street address on the top row and the city, state and ZIP code on the bottom row.
When do I check the “Federal consolidated election” box?
Check it if the filing is based on a Federal Consolidated return.
When do I check a member’s nexus box?
Check the box if that Combined Group Member has nexus.
Which return goes with Schedule CGM?
File it with Form RI-1120C. The form states that combined schedules must be attached to the return.