Subchapter 55 - Personal Income Tax

  1. Part 1 - Estimated Payments (280-RICR-20-55-1) (§ 280-RICR-20-55-1.1 to 280-RICR-20-55-1.6)
  2. Part 2 - Extension of Time to File (280-RICR-20-55-2) (§ 280-RICR-20-55-2.1 to 280-RICR-20-55-2.9)
  3. Part 3 - Credit for Income Taxes of Other States (280-RICR-20-55-3) (§ 280-RICR-20-55-3.1 to 280-RICR-20-55-3.6)
  4. Part 4 - Tax Preparer Penalties (280-RICR-20-55-4) (§ 280-RICR-20-55-4.1 to 280-RICR-20-55-4.14)
  5. Part 5 - Filing Status of Spouses - Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5) (§ 280-RICR-20-55-5.1 to 280-RICR-20-55-5.8)
  6. Part 6 - Fiscal Year Taxpayers' Method of Computing Rhode Island Tax (280-RICR-20-55-6) (§ 280-RICR-20-55-6.1 to 280-RICR-20-55-6.8)
  7. Part 7 - Trust Distributions (280-RICR-20-55-7) (§ 280-RICR-20-55-7.1 to 280-RICR-20-55-7.9)
  8. Part 8 - Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8) (§ 280-RICR-20-55-8.1 to 280-RICR-20-55-8.8)
  9. Part 9 - W-2 Informational Returns (280-RICR-20-55-9) (§ 280-RICR-20-55-9.1 to 280-RICR-20-55-9.5)
  10. Part 10 - Employers Withholding (280-RICR-20-55-10) (§ 280-RICR-20-55-10.1 to 280-RICR-20-55-10.10)
  11. Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) (§ 280-RICR-20-55-11.1 to 280-RICR-20-55-11.8)
  12. Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) (§ 280-RICR-20-55-12.1 to 280-RICR-20-55-12.5)
  13. Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) (§ 280-RICR-20-55-13.1 to 280-RICR-20-55-13.5)
  14. Part 14 - Withholding for Employees Working Remotely During the COVID-19 State of Emergency
  15. Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate (§ 280-RICR-20-55-15.1 to 280-RICR-20-55-15.12)

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