How to File Your Rhode Island Tax Return for 2019

Filing your Rhode Island tax return for 2019 is an important step to stay compliant with state tax laws, whether a resident, part-year resident, or nonresident with income from Rhode Island sources. Even though the original filing deadline was April 15, 2020, you can still file your return to claim a refund or reduce the amount you owe in penalties and interest. This guide walks you through the process so you can confidently prepare and submit your return.

Your state return is based on your federal income tax return information, including your adjusted gross income and any applicable credits or deductions. Gathering all required forms, schedules, and receipts before you start will help make the process smoother. Employers, financial institutions, and other sources of income should provide the documentation you need, such as W-2s or 1099s. These records will also help determine your eligibility for tax benefits like the child tax credit.

This guide teaches you how to file your return, pay any taxes owed, track your refund status, and access free or low-cost filing options. Whether you file electronically or by mail, understanding each step will help you avoid common mistakes and ensure your information, including your social security number and account details, is accurate. You can complete your return accurately and on time by following the instructions and tips provided.

Overview of Rhode Island State Income Tax for 2019

Rhode Island requires certain taxpayers to file a state tax return based on residency status and income levels. Understanding who must file, when returns are due, and the changes for the 2019 tax year will help you prepare your return accurately and avoid penalties.

Who Needs to File

You must file a Rhode Island tax return for 2019 if you meet one or more of these conditions:

• You are a resident who is required to file a federal income tax return.
  
  
• You are a resident whose income exceeds the sum of your personal exemption amount ($4,100 per exemption for 2019) and the standard deduction for your filing status.
  
  
• You are a nonresident or part-year resident with income earned from Rhode Island sources.

For tax purposes, a resident is domiciled in Rhode Island or maintains a permanent place of abode in the state and spends more than 183 days in Rhode Island during the year.

Key Filing Deadlines

1. The 2019 filing season began on January 28, 2019.
   
   
2. The original deadline for filing your return was April 15, 2020.
   
   
3. An extension to the file, if requested, moved the deadline to October 15, 2020.
   
   
4. Filing late may result in interest charges and penalties, but you can still submit your return to pay any taxes owed or claim a refund.

Key Changes for 2019

For the 2019 tax year, several updates may affect your return:

• Standard deduction amounts were adjusted for each filing status.
  
  
• The personal exemption amount was set at $4,100 per exemption.
  
  
• Tax bracket thresholds and phaseout amounts for deductions and exemptions were updated.
  
  
• Federal adjusted gross income limits changed for the social security and pension income modifications.
  
  
• The new Pass-Through Entity Election Tax allowed certain entities to pay taxes at the entity level, which may provide a federal tax benefit for owners.

These changes can impact how you calculate your taxable income, determine eligibility for deductions and credits, and prepare the necessary forms and schedules.

What Forms to Use

Choosing the correct forms for your Rhode Island tax return is essential for reporting your income accurately and avoiding delays. The forms you need will depend on whether you are filing as an individual, a sole proprietor, or a business entity.

For Individuals

• Residents use Form RI-1040 to file their standard Rhode Island tax return for the year. This form covers all income, deductions, and credits applicable to residents.
  
  
• Form RI-1040NR is for nonresidents and part-year residents who earned income from Rhode Island sources. It allows you to report only the portion of income taxable to Rhode Island.
  
  
• Schedule M records any modifications to your federal adjusted gross income that apply under Rhode Island law, such as pension income adjustments or deductions for contributions to a 529 plan.
  
  
• Schedule W lists Rhode Island income tax withheld by your employer or other payers, which is essential for determining whether you owe additional taxes or can expect a refund.
  
  
• Schedule CR claims eligible Rhode Island tax credits, including certain education, property, or child-related credits.
  
  
• Form RI-1040H allows eligible residents to claim property tax relief based on specific income and residency requirements.

For Small Businesses

• Form RI-1120C is used by C corporations to file their business corporation tax return, which reports net income and calculates the tax owed.
  
  
• Form RI-1120S is for S corporations and reports the income passed to shareholders for Rhode Island tax purposes.
  
  
• Form RI-1096PT is filed by pass-through entities with nonresident owners to report and remit withholding on income earned in Rhode Island.
  
  
• Form RI-1040C is a composite income tax return that pass-through entities can use to file on behalf of nonresident members, simplifying the filing process for those individuals.

Sole proprietors report their business income and expenses on Schedule C of their federal income tax return. The results from Schedule C flow into Form RI-1040 or RI-1040NR when preparing the Rhode Island return.

Where to Get Forms

You can request Rhode Island tax forms online through the Rhode Island Division of Taxation’s website, by calling their forms request line at (401) 574-8970, or by emailing Tax.Forms@tax.ri.gov. Forms can also be obtained in person at the Division’s office.

Step-by-Step Instructions to Complete Your 2019 Rhode Island Tax Return

A clear process will help you prepare and file your return accurately and on time. The steps below apply to most individual taxpayers.

1. Gather Your Documents
   Collect your completed federal income tax return, W-2 forms from each employer, 1099 forms for other sources of income, receipts for eligible deductions or credits, and records of estimated tax payments made during the year. Having these documents ready ensures the process moves quickly and that your entries are accurate.
   
   
2. Complete Your Personal Information
   Fill in your name, mailing address, social security number, or individual taxpayer identification number. Select the correct filing status based on your situation, such as single, married filing jointly, or head of household.
   
   
3. Enter Income and Modifications
   Report your federal adjusted gross income exactly as shown on your Form 1040 if you qualify for Rhode Island-specific income adjustments; complete Schedule M to document them. This may include deductions for certain retirement income or contributions to an education savings plan.
   
   
4. Calculate Deductions and Exemptions
   Apply the standard deduction amount for your filing status. In 2019, the amounts vary depending on whether you are single, married, or head of household. Claim personal exemptions as allowed, reducing your income's taxable portion.
   
   
5. Calculate Your Tax
   Use the Rhode Island tax tables or the tax computation worksheet to determine your liability. Be sure to claim any credits you qualify for, such as the child tax credit, by completing the appropriate schedules. These credits can directly reduce the amount of tax you owe.
   
   
6. Report Rhode Island Income Tax Withheld
   Complete Schedule W to list all Rhode Island income tax withheld by your employer or other payers. This amount is applied against your total tax to help determine whether you will receive a refund or need to pay additional taxes.
   
   
7. Finalize and Review Your Return
   Determine if you owe taxes or are due a refund. Review all entries for accuracy, attach required schedules, and sign your return. Decide whether to file electronically or mail your return to the Rhode Island Division of Taxation.

Filing Options for Your Rhode Island Tax Return

Taxpayers can choose between filing their Rhode Island tax return electronically or on paper. Selecting the option that best fits your situation can save time and help you avoid errors.

Electronic Filing (E-file)

The Rhode Island Division of Taxation allows residents and nonresidents to e-file through its secure online portal, authorized tax preparation software, or RI.gov. E-filing offers faster processing, fewer errors, and quicker refund delivery to your financial institution by direct deposit. Some taxpayers may also qualify for free filing programs depending on income and other eligibility criteria.

Paper Filing

If you prefer to file by mail, use black ink and ensure that all required forms and schedules are attached. If you expect a refund, mail your return to the refund address provided in the official instructions. If you owe taxes, include your payment along with Form RI-1040V and send it to the payment address. Before mailing, check your return for completeness to prevent delays in processing or the need for corrections.

Payment Options and Deadlines

Paying any taxes you owe on time is critical to avoid penalties and interest charges. Rhode Island offers multiple ways to make your payment, allowing you to choose the best method for your situation.

Online Payment Methods

• You can make same-day or scheduled payments through the Rhode Island Division of Taxation’s secure online portal, which is available for all tax types.
  
  
• Credit card payments are accepted through authorized vendors, though additional processing fees may apply.
  
  
• Electronic funds transfer (EFT) allows you to pay directly from your financial institution account, which can be faster and more secure than mailing a check.

Paying by Check

• You may send a check payable to the “RI Division of Taxation” along with Form RI-1040V, the payment voucher for individual returns.
  
  
• Write your Social Security number or federal employer identification number on the check to ensure proper credit to your account.
  
  
• Do not staple your payment to your return or voucher, which can delay processing.

Due Dates and Penalties

• For the 2019 tax year, payments were due by April 15, 2020, even if you filed for an extension.
  
  
• Late payments are subject to interest charges of 18 percent annually and a late payment penalty of 0.5 percent per month, up to a maximum of 25 percent of the unpaid tax.
  
  
• Failure to file on time results in an additional penalty of 5 percent per month, up to a maximum of 25 percent.

How to Track Your Refund or Balance Due

Knowing the status of your refund or whether you still owe money can help you manage your finances and plan. Rhode Island provides several ways to check this information quickly and securely.

Checking Your Refund Status

• You can use the “Where’s My Refund?” tool on the Rhode Island Division of Taxation’s website to check your refund status anytime.
  
  
• The tool requires your social security number, the tax year, and your expected refund amount.
  
  
• Refund processing times vary, but e-filed returns with direct deposit to your financial institution account are usually completed more quickly than paper returns.

Refund Options

• The fastest option is to have your refund deposited directly into your account at a financial institution.
  
  
• Alternatively, you can request a paper check mailed to your home address.
  
  
• You can also apply all or part of your refund to your current year’s estimated taxes, which can help reduce future payments.

If You Owe Additional Tax

• If the Division of Taxation determines you owe additional tax, review the notice carefully to understand the reason.
  
  
• Contact the Division promptly if you believe the amount is incorrect or need clarification on the balance due.
  
  
• To limit interest and penalties, make your payment as soon as possible, using either the online portal or mailing a check with the appropriate voucher.

Final Filing Checklist

Before submitting your Rhode Island tax return, review this checklist to ensure you have completed all necessary steps and included the required documentation. This will help prevent delays and reduce the likelihood of errors.

• Confirm that your return is complete, accurate, and signed. If you are married and filing jointly, both spouses must sign.
  
  
• Attach all W-2 and 1099 forms that show Rhode Island income tax withheld by your employer or other payers.
  
  
• Include all required schedules, such as Schedule M for income modifications or Schedule W for tax withheld.
  
  
• Attach Form RI-1040V if you are making a payment and ensure it is filled out correctly.
  
  
• If you are requesting a refund, double-check your direct deposit information to ensure the money is sent to the correct financial institution account.
  
  
• Keep a copy of your completed return, along with all schedules and receipts, for your records in case the IRS or Rhode Island Division of Taxation requests documentation.

Frequently Asked Questions

What should I do if I missed the deadline to file my Rhode Island tax return for 2019?

You should file your Rhode Island tax return immediately if you missed the filing deadline. Even if you owe taxes, submitting your return quickly can reduce penalties and interest. Gather your forms, schedules, W-2s from your employer, and receipts to complete the process. If you are due a refund, you may still claim it by filing within three years of the original due date.

How is my Rhode Island tax return connected to my federal income tax return?

Your Rhode Island tax return begins with your federal income tax return information, specifically your adjusted gross income. Transferring that information to the state forms and applying any Rhode Island-specific adjustments. This means your income, deductions, and credits at the federal level directly affect what you owe or the refund you can expect at the state level.

Can I claim the child tax credit on my Rhode Island tax return?

Rhode Island does not offer a separate child tax credit, but your eligibility for certain credits may depend on your federal return. Complete your federal income tax return first, then determine if you qualify for related Rhode Island tax benefits. Always check the official instructions to ensure you use the correct forms and schedules to claim any credits for which you are eligible.

How do I check the refund status for my Rhode Island tax return?

You can check your refund status through the “Where’s My Refund?” tool on the Rhode Island Division of Taxation website. To access it, you will need your social security number, the tax year, and your expected refund amount. If you choose direct deposit, the money will be sent to your account at your financial institution. Paper check refunds will arrive by mail.

What if I owe taxes to Rhode Island after filing my return?

If you owe taxes, it is best to pay as soon as possible to limit penalties and interest. You can pay online through the Division of Taxation’s secure portal, by mailing a check with the correct voucher, or through an electronic funds transfer from your financial institution. If you cannot pay the full amount, contact the Division promptly to discuss your payment options and avoid further collection action.

Can I file my Rhode Island tax return for free?

You may be eligible to file your Rhode Island tax return for free using online filing programs approved by the IRS and the state. Eligibility is often based on income and other factors. Filing online can make the process faster, help you prepare your return accurately, and ensure your refund is deposited directly into your account. Always check the current year's program requirements before starting.

How do I prepare my Rhode Island tax return if I moved from Illinois during the tax year?

If you moved from Illinois to Rhode Island in 2019, you may need to file part-year returns in both states. Start by completing your federal income tax return, then determine your Rhode Island adjusted gross income based on income earned while a resident or from Rhode Island sources. Keep receipts, forms, and schedules organized so you can complete each return accurately and pay only the taxes you owe.