This version of the form is not currently in use and is provided for reference only. Download this version of Form RI-1040C for the current year.
This is a legal form that was released by the Rhode Island Department of Revenue - Division of Taxation - a government authority operating within Rhode Island. Check the official instructions before completing and submitting the form.
Q: What is Form RI-1040C?
A: Form RI-1040C is the Composite Income Tax Return for Rhode Island.
Q: Who needs to file Form RI-1040C?
A: Form RI-1040C needs to be filed by pass-through entities that have nonresident and/or part-year resident members.
Q: What is a pass-through entity?
A: A pass-through entity is a business entity that passes its income and losses through to its owners or members.
Q: What is a nonresident member?
A: A nonresident member is a member of a pass-through entity who is not a resident of Rhode Island.
Q: What is a part-year resident member?
A: A part-year resident member is a member of a pass-through entity who was a resident of Rhode Island for only part of the tax year.
Q: What are the filing requirements for Form RI-1040C?
A: Pass-through entities with nonresident and/or part-year resident members must file Form RI-1040C if they have Rhode Island source income or if any of their members are subject to Rhode Island personal income tax.
Q: When is Form RI-1040C due?
A: Form RI-1040C is due on or before the 15th day of the fourth month following the close of the tax year.
Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing. The penalty is 5% of the tax due for each month or part of a month that the return is late, up to a maximum of 25%.
Form Details:
Download a fillable version of Form RI-1040C by clicking the link below or browse more documents and templates provided by the Rhode Island Department of Revenue - Division of Taxation.