Rhode Island Tax Forms and Filing Guide for 2015: How to File Your State Income Taxes Easily

Filing your Rhode Island state income tax return for the 2015 tax year is essential in staying compliant with state and federal tax requirements. Whether you’re an individual, sole proprietor, or small business owner, understanding how to file your Rhode Island tax return for 2015 can help you avoid common mistakes and ensure you receive any refund or tax credit you may be eligible for. This guide is based on official sources, including the Rhode Island Division of Taxation, and is structured to walk you through the entire filing process.

The 2015 tax season had several key changes that affected Rhode Island filers. Residents who received income above certain thresholds were required to submit an income tax return, while others who qualified for exemptions or credits—such as the property tax relief or earned income credit—needed to include the appropriate forms. If you received income in multiple states, used e-filing software, or claimed modifications to federal AGI, those details had to be documented appropriately using the correct RI schedule or exemption schedule.

This filing guide will help you prepare the required documents, understand your refund eligibility, navigate e-filing options, and meet the filing deadline extended to April 18, 2016, due to Emancipation Day.

Who Must File a 2015 Rhode Island Income Tax Return

Understanding who must file a Rhode Island state income tax return for the 2015 tax year is essential for avoiding penalties and ensuring full compliance. Filing requirements are based on income, residency status, filing status, and whether you have any Rhode Island-source income. Knowing the filing rules is key to determining your obligations, whether you are a full-year resident, part-year resident, or nonresident.

You must file a 2015 Rhode Island income tax return if you meet any of the following conditions:

• You were a Rhode Island resident for the entire year and were required to file a federal return.
  
  
• You were a resident and earned an income that exceeded your exemption and standard deduction.
  
  
• You were a nonresident or part-year resident and earned income from Rhode Island sources.
  
  
• You earned income while living in multiple states, and part of your income is taxable in Rhode Island.
  
  
• You are eligible for the earned income credit, credit for income taxes paid to other states, or property tax relief, and you need to claim them on the state return.

Rhode Island considers you a full-year resident if you were domiciled, maintained a permanent home, and spent more than 183 days there in 2015. If you lived in Rhode Island for only part of the year, you are classified under part-year resident tax rules and must file using Form RI-1040NR to report only your Rhode Island-source income.

Additional circumstances that require filing include:

• You are claiming other Rhode Island credits or requesting a refund for overpaid taxes.
  
  
• You had Rhode Island taxes withheld from your income and want to recover the excess through a refund.
  
  
• You are a deceased taxpayer with a tax obligation or an eligible refund for the 2015 tax year.
  
  
• You qualify for credits or exemptions that require using the RI Schedule M or the exemption schedule.
  
  
• You are subject to a year-round resident tax calculation.

If you are unsure of your status, review the Rhode Island Division of Taxation’s residency definitions to determine whether you must file. Proper classification will help you complete your return accurately and claim all applicable deductions and credits.

Key 2015 Tax Changes That May Affect Your Return

Significant changes were introduced to Rhode Island’s 2015 state income tax system. These changes impacted credits, exemptions, and estate tax rules. Understanding these updates was crucial for accurate tax filing and compliance. They also affected those claiming refunds or paying taxes to another state.

The earned income credit was reduced from 25% to 10% of the federal credit, significantly lowering the potential benefit for qualifying taxpayers. However, the credit became fully refundable for the first time in 2015. Taxpayers needed to complete the RI Schedule EIC to claim the credit.

Property tax relief remained available only for Rhode Island residents aged 65 or with qualifying disabilities. Applicants had to file Form RI-1040H to receive benefits. Executors or surviving spouses could file for deceased individuals when needed. Updates to RI Schedule M also reflected changes to federal AGI reporting rules.

Essential Tax Forms and Schedules to Use for 2015

Rhode Island taxpayers must use the correct forms and schedules to ensure their income tax return for the 2015 tax year is processed correctly. Selecting the appropriate documents depends on your residency status, income type, credits claimed, and whether you submit a state return electronically or by mail. This section explains the most commonly used Rhode Island tax forms and how to file them using the proper RI and exemption schedules.

Main Tax Forms for Individuals

• RI-1040: Standard return for full-year Rhode Island residents.
  
  
• RI-1040NR: Used by nonresidents and part-year residents under the part-year resident tax classification.
  
  
• RI-1040H: Form for claiming a property tax relief, available only to qualifying elderly or disabled residents.
  
  
• RI-1040ES: Used to report and pay estimated tax throughout the year.
  
  
• RI-4868: Application for an automatic extension to file your state return (does not extend time to pay).

Standard RI Schedules for Credits and Adjustments

• RI Schedule M: Reports all modifications to federal AGI, including income additions or subtractions specific to Rhode Island.
  
  
• RI Schedule W: Reports withholding from W-2 and 1099 forms for accurate tax and refund calculation.
  
  
• RI Schedule CR: Used to claim credit for income taxes paid to other states.
  
  
• RI Schedule EIC: Required to claim the earned income credit.
  
  
• RI Schedule U: Documents use/sales tax on out-of-state purchases by individual consumers.

These schedules are essential for supporting your income tax return and ensuring that credits, such as those for other Rhode Island credits or taxes paid elsewhere, are correctly reported and applied.

Supporting Forms and Considerations

• Exemption Schedule worksheet: Required when federal AGI exceeds the threshold, standard exemptions must be adjusted.
  
  
• Lead paint credit form (RI-6238): Available for qualifying improvements to residential properties.
  
  
• Deceased taxpayer documentation: Must be attached if filing on behalf of someone who passed away during the tax year.

Always use the latest versions of these forms to ensure accuracy and avoid delays. You can download them directly from the Rhode Island Division of Taxation website. Before submission, double-check that each form is complete and includes all necessary supporting documents.

How to File Your Rhode Island Tax Return for 2015

To file your Rhode Island 2015 tax return, complete your federal return using IRS Form 1040. Your federal AGI goes on Line 1 of RI-1040 or RI-1040NR. Include all W-2s and 1099s showing Rhode Island tax withheld. Attach a complete copy of your federal return to your Rhode Island submission.

Review your income for Rhode Island-specific additions or subtractions using Schedule M. These adjustments determine your modified federal AGI for state tax calculations. Subtract exemptions and deductions based on your residency and income level from this number. Then compute your Rhode Island taxable income using the tax tables provided.

Subtract any eligible credits like earned income or out-of-state tax credits using Schedule CR or EIC. Report unpaid sales taxes on Schedule U if applicable. Attach all required forms if mailing a check, including payment voucher RI-1040V. File electronically or by mail, ensuring all signatures and documents are complete.

E-Filing and Mailing Your Return

Rhode Island taxpayers can submit their 2015 state income tax return electronically or by mail. Choosing e-filing offers a faster and more efficient process, especially if you expect a refund. Understanding the differences between the two methods ensures your return is submitted correctly and processed promptly.

E-Filing Your 2015 Rhode Island Return

• Approved tax software: Use only state-approved e-file providers, such as those listed on the Rhode Island Division of Taxation’s e-file page.
  
  
• Faster processing: E-filed returns with direct deposit are processed more quickly than mailed returns.
  
  
• Required attachments: You must retain W-2 and 1099 documents, though most software allows digital record uploads.
  
  
• Secure digital signature: Most e-filing platforms require a PIN or typed signature to validate the return.

Mailing Your Tax Return by Paper

• Use the correct mailing address: Send your return to the address corresponding to your filing type. If you're requesting a refund, mail it to PO Box 9703; if making a payment, send it to the payment address shown on RI-1040V.
  
  
• Attach all schedules: Include RI Schedule M, Schedule W, and any credit schedules like RI Schedule CR or RI Schedule EIC.
  
  
• Payment with a check: When submitting a paper check for taxes owed, use Form RI-1040V. Do not staple the check to the form.
  
  
• Signature required: Ensure the taxpayer—and spouse, if filing jointly—signs the return. Paper returns without signatures are not accepted.

E-filing is strongly encouraged by the Division of Taxation for its speed, accuracy, and security. However, paper filing is still acceptable for those who prefer traditional methods or cannot access e-file software. In both cases, submit your return by the extended due date of April 18, 2016, to avoid penalties and interest.

How to Make Payments or Set Up Installments

Paying your Rhode Island income tax for the 2015 tax year involves choosing the correct payment method and understanding when estimated tax or installment payments are required. Whether you owe a balance or are setting up a quarterly plan for the next year, timely and accurate payments help you avoid penalties and ensure compliance with the Division of Taxation.

• Pay by check with Form RI-1040: To pay by check or money order, complete and attach Form RI-1040V. Make your check payable to “RI Division of Taxation” and include your Social Security number and tax year on the memo line. Never staple your check to the return. Mail the check and payment voucher to the address printed on Form RI-1040V.
  
  
• Pay online through the state’s secure portal: Use the “Make a Payment” feature on the Rhode Island Division of Taxation website to pay directly from your bank account or by credit card. Electronic payments are processed faster, and ACH transfers do not include additional fees. Save a copy of your confirmation for your records.
  
  
• Set up estimated tax payments for 2016: If you owed more than $250 for 2015, you may be required to make estimated tax payments for 2016. Use Form RI-1040ES to pay quarterly installments. The due dates for 2016 were April 18, June 15, September 15, and January 17, 2017. Estimated payments help avoid the underpayment penalty on future filings.
  
  
• Understand penalties and interest: Rhode Island charges interest at 18% per year (1.5% monthly) for unpaid taxes. The late filing penalty is 5% per month (up to 25%), and the late payment penalty is 0.5% per month. If you fail to pay enough estimated tax during the year, you may also be subject to an underestimation penalty, as reported on Form RI-2210.
  
  
• Automatic extension does not delay payment: Filing an automatic extension using Form RI-4868 gives you more time to submit your return—but not more time to pay. All taxes owed must still be paid by April 18, 2016, to avoid interest and penalties.

Choosing the correct method and staying ahead of payment deadlines ensures that your state return remains in good standing and reduces the risk of penalties or enforcement actions.

Tracking Your Refund and Understanding Offsets

After filing your 2015 Rhode Island income tax return, you can check the progress of your refund through the state’s official online portal. The Rhode Island Division of Taxation offers a secure tool for tracking refunds, helping taxpayers stay informed about processing times and potential delays. Being aware of the reasons behind refund adjustments or offsets can prevent confusion and allow for better financial planning.

How to Check Your Refund Status

To check your refund status, visit the Rhode Island refund tracking page. You will need your Social Security number and the refund amount shown on your return. This tool provides real-time updates on how and when your return was filed. E-filed returns that include direct deposit details are typically processed more quickly than paper returns. Those submitted by mail may experience longer wait times, particularly during peak tax season.

Why Your Refund May Be Delayed or Reduced

Several common issues can slow down the processing of a refund. Errors in basic information, such as Social Security numbers or total income figures, often trigger manual review. Delays may also occur if you fail to attach required forms like RI Schedule W, RI Schedule CR, or documents for other Rhode Island credits. In cases where your refund is reduced or withheld, the state may apply the balance toward past-due Rhode Island income taxes, unpaid child support, or outstanding debts owed to other state or federal agencies.

If your refund is subject to an offset, you will receive an official notice explaining the reason for the adjustment. Choosing e-filing, checking your return for errors, and confirming your direct deposit details can help prevent these issues. If it has been more than 12 weeks since your return was filed and your refund has not arrived, contact the Rhode Island Division of Taxation at (401) 574-8829 and select option 3 for assistance.

Final Filing Checklist for Rhode Island Taxpayers

Please review the checklist below before submitting your 2015 Rhode Island income tax return to ensure all required forms, schedules, and documents are included. A complete and accurate state return helps prevent delays, refund adjustments, and audit notices.

• Verify all personal details: Ensure your name, Social Security number, and address match your federal return. If filing jointly, both spouses must sign the return.
  
  
• Attach all supporting forms: Include all W-2s and 1099s that show Rhode Island income tax withheld. Also attached are RI Schedule W, Schedule CR, and other applicable Rhode Island credit documentation.
  
  
• Check for correct calculations: Double-check your math, especially when calculating federal AGI, taxable income, and refund amounts. If your income exceeds standard limits, use the exemption schedule.
  
  
• Include the required Rhode Island schedules: Attach RI Schedule M for modifications to federal AGI, Schedule U for use tax, and RI Schedule EIC if you claim the earned income credit. These forms help support your refund or reduce taxes paid.
  
  
• Submit payment if required: If you owe taxes, complete Form RI-1040V and include payment. Even if you’ve filed an automatic extension, your payment is due by April 18, 2016.
  
  
• Avoid common mistakes: Remember to sign the return, file the correct form for your residency (RI-1040 or RI-1040NR), and claim credits only if eligible. Attach the necessary documentation if filing for a deceased taxpayer.

Following this checklist ensures your tax return meets Rhode Island’s requirements and helps you receive any refund you’re entitled to without delay.

Frequently Asked Questions

Find answers to common filing questions, including e-filing, credits, extensions, and year-resident tax calculation requirements for your 2015 Rhode Island income tax return.  

What if I missed the April 18, 2016, filing deadline for my Rhode Island tax return?

If you missed the tax return deadline, file as soon as possible to reduce penalties. The IRS charges a 5% monthly penalty on unpaid taxes, up to 25%, plus interest. However, you won’t face a penalty if you're expecting a refund. Filing quickly also helps prevent delays in receiving any refund. Even without the funds to pay, filing on time or promptly after the deadline is key to minimizing additional costs and legal consequences.

Can I request an automatic extension to file my Rhode Island tax return?

Yes, use Form RI-4868 to apply for a six-month automatic extension. You must file it by April 18, 2016. Note that this extension only covers the time to file your return, not to pay any taxes owed. To prevent interest and penalties, please pay your estimated taxes by the original deadline, even if you receive an extension to file.

What should I do if I lived in multiple states during 2015? 

If you lived in multiple states during the tax year, you must file the Rhode Island Schedule CR to claim a credit for taxes paid to another state. Suppose you were only a part-year resident; file Form RI-1040NR instead of the full-year resident return. Be sure to include a signed copy of your other state’s tax return with your Rhode Island filing to support your claim for the credit and prevent delays in processing.

Can I e-file my Rhode Island tax return for 2015?

Yes, the state allows e-filing through approved software providers. This method is faster, more secure, and helps reduce common errors in tax calculations. When e-filing, include all required schedules and supporting documents electronically. However, if you're amending a return or filing on behalf of a deceased taxpayer, paper filing may still be necessary. Always check the latest filing requirements or consult a tax professional to ensure compliance with specific circumstances.

How do I report income modifications specific to Rhode Island?

Use RI Schedule M to adjust your federal AGI for Rhode Island purposes. This form reports income and deductions specific to Rhode Island law, including items taxable or exempt only in the state. Accurately completing Schedule M ensures your modified AGI reflects the correct taxable income, directly affecting your eligibility for credits, deductions, and refunds. Without it, your Rhode Island tax return may be incomplete or incorrect, potentially delaying processing or triggering adjustments by the Division of Taxation.

What is considered a part-year resident tax return?

If you moved into or out of Rhode Island during 2015, you are considered a part-year resident and must file Form RI-1040NR. This form allows you to report only the income you earned while residing in Rhode Island. To ensure accurate reporting, you must also complete the part-year resident allocation worksheet included in the instructions. This worksheet helps determine the correct portion of your total income attributable to your Rhode Island residency period.

Can I claim credits for income taxes paid to another state?

Yes, if you paid income tax to another state on income taxed by Rhode Island, you may claim a credit using Schedule CR. This helps prevent double taxation of the same income. Attach a copy of the other state’s tax return to support your claim when filing your Rhode Island return. This ensures the state can verify your payment and eligibility for the credit. Always retain a copy for your record.