Form RI-1040C-NE Rhode Island Nonresident Income Tax Agreement/ Election to Be Included in a Composite Return - Rhode Island

Form RI-1040C-NE is a Rhode Island Department of Revenue - issued form also known as the "Rhode Island Nonresident Income Tax Agreement/ Election To Be Included In A Composite Return".

Download a PDF version of the latest Form RI-1040C-NE down below or find it on the Rhode Island Department of Revenue Forms website.

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RHODE ISLAND NONRESIDENT INCOME TAX AGREEMENT/
RI-1040C-NE
ELECTION TO BE INCLUDED IN A COMPOSITE RETURN
See Instructions Below
NONRESIDENT INDIVIDUAL’S NAME AND ADDRESS
PASS-THROUGH ENTITY’S NAME AND ADDRESS
Name
Name
Address 1
Address 1
Address 2
Address 2
State
ZIP code
State
ZIP code
City, town or post office
City, town or post office
Spouse’s social security number
Social security number
Federal employer identification number
Entity’s year end
Calendar Year: January 1, ______ through December 31, ______
Fiscal Year: Beginning ___________, ______ through ___________, ______
Internal Revenue Service Center Where Nonresident Individual’s Federal Return is Filed
Purpose: Form RI-1040C-NE, Rhode Island Nonresident Income Tax
Terms Applicable to Partners of a Partnership, Shareholders of an S
Agreement/Election to be Included in a Composite Return, is used to substan-
Corporation, Members of an LLC, and to Beneficiaries of Trusts or
tiate the qualified electing nonresident partner, shareholder, member or ben-
Estates:
eficiary’s election to be included on Form RI-1040C, Rhode Island Composite
For a Partnership, the nonresident partner’s distributive share of partnership
Income Tax Return.
income derived from or connected with sources within Rhode Island.
Who May Elect: Any individual who is a qualified electing nonresident mem-
For an S Corporation, each nonresident shareholder’s pro rata share of
ber in a pass-through entity doing business in Rhode Island or having income,
income, gain, loss, and deduction derived from or connected with sources
gain, loss, or deduction derived from or connected with sources within Rhode
within Rhode Island.
Island is eligible to elect to be included in a composite income tax return
(Form RI-1040C) filed by the pass-through entity. A pass-through entity is eli-
For an LLC, each nonresident member’s distributive share of income, gain,
gible to file Form RI-1040C for a taxable year only if all of the qualified elect-
loss, and deduction (net of modifications) derived from or connected with
ing nonresident members have the same taxable year.
sources within Rhode Island.
This election may be made by any individual who is a nonresident:
For a Trust or an Estate, each nonresident beneficiary’s share of trust or
estate income, gain, loss, and deduction (net of modifications) derived from or
Partner in a partnership doing business in Rhode Island or having income,
connected with sources within Rhode Island.
gain, loss, or deduction derived from or connected with sources within Rhode
Island; or
When and Where to File: A qualified nonresident member electing to be
Shareholder in an S corporation doing business in Rhode Island or having
included in a composite tax return must submit a completed Form RI-1040C-
income, gain, loss, or deduction derived from or connected with sources with-
NE to the pass-through entity prior to the filing of Form RI-1040C by the pass-
in Rhode Island; or
through entity. The due date for Form RI-1040C is the fifteenth day of the
fourth month following the close of the taxable year of the qualified electing
Member of an LLC treated as a partnership for federal income tax purposes
nonresident members. The pass-through entity must keep Form RI-1040C-
and doing business in Rhode Island or having income, gain, loss, or deduction
NE in its permanent records and make them available to the Division of
derived from or connected with sources within Rhode Island; or
Taxation upon request. Form RI-1040C-NE filed beginning on or after the first
Beneficiary of a trust or estate having income, gain, loss, or deduction derived
day of the taxable year, will be effective for that taxable year and for all follow-
from or connected with sources within Rhode Island.
ing taxable years, unless the qualified electing nonresident partner revokes
the agreement by providing written notice of the revocation to the pass-
NOTE: The filing of a composite return will be considered as meeting the filing
through entity. Any revocation shall be effective the taxable year after the date
requirements otherwise separately imposed on each qualified electing non-
written notification is provided to the pass-through entity.
The pass-through
resident member resulting exclusively from this income. Qualifying electing
entity must keep and maintain such written notices in its permanent records,
nonresident members who are included on Form RI-1040C, are not required
and make them available to the Division of Taxation upon request.
to file Form RI-1040NR. The Division of Taxation retains the right to require
the filing of an individual Rhode Island income tax return by any of the mem-
bers. However, a qualified electing nonresident member may not elect to be
included in a composite return, after the fifteenth day of the fourth month fol-
lowing the close of the entity’s taxable year.
DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not
maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or
will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from
or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal
exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island
income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together
with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my
agent (and that of the other qualified electing nonresident members) in filing the composite return.
This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators.
Spouse’s signature
Your signature
Date
Date
RHODE ISLAND NONRESIDENT INCOME TAX AGREEMENT/
RI-1040C-NE
ELECTION TO BE INCLUDED IN A COMPOSITE RETURN
See Instructions Below
NONRESIDENT INDIVIDUAL’S NAME AND ADDRESS
PASS-THROUGH ENTITY’S NAME AND ADDRESS
Name
Name
Address 1
Address 1
Address 2
Address 2
State
ZIP code
State
ZIP code
City, town or post office
City, town or post office
Spouse’s social security number
Social security number
Federal employer identification number
Entity’s year end
Calendar Year: January 1, ______ through December 31, ______
Fiscal Year: Beginning ___________, ______ through ___________, ______
Internal Revenue Service Center Where Nonresident Individual’s Federal Return is Filed
Purpose: Form RI-1040C-NE, Rhode Island Nonresident Income Tax
Terms Applicable to Partners of a Partnership, Shareholders of an S
Agreement/Election to be Included in a Composite Return, is used to substan-
Corporation, Members of an LLC, and to Beneficiaries of Trusts or
tiate the qualified electing nonresident partner, shareholder, member or ben-
Estates:
eficiary’s election to be included on Form RI-1040C, Rhode Island Composite
For a Partnership, the nonresident partner’s distributive share of partnership
Income Tax Return.
income derived from or connected with sources within Rhode Island.
Who May Elect: Any individual who is a qualified electing nonresident mem-
For an S Corporation, each nonresident shareholder’s pro rata share of
ber in a pass-through entity doing business in Rhode Island or having income,
income, gain, loss, and deduction derived from or connected with sources
gain, loss, or deduction derived from or connected with sources within Rhode
within Rhode Island.
Island is eligible to elect to be included in a composite income tax return
(Form RI-1040C) filed by the pass-through entity. A pass-through entity is eli-
For an LLC, each nonresident member’s distributive share of income, gain,
gible to file Form RI-1040C for a taxable year only if all of the qualified elect-
loss, and deduction (net of modifications) derived from or connected with
ing nonresident members have the same taxable year.
sources within Rhode Island.
This election may be made by any individual who is a nonresident:
For a Trust or an Estate, each nonresident beneficiary’s share of trust or
estate income, gain, loss, and deduction (net of modifications) derived from or
Partner in a partnership doing business in Rhode Island or having income,
connected with sources within Rhode Island.
gain, loss, or deduction derived from or connected with sources within Rhode
Island; or
When and Where to File: A qualified nonresident member electing to be
Shareholder in an S corporation doing business in Rhode Island or having
included in a composite tax return must submit a completed Form RI-1040C-
income, gain, loss, or deduction derived from or connected with sources with-
NE to the pass-through entity prior to the filing of Form RI-1040C by the pass-
in Rhode Island; or
through entity. The due date for Form RI-1040C is the fifteenth day of the
fourth month following the close of the taxable year of the qualified electing
Member of an LLC treated as a partnership for federal income tax purposes
nonresident members. The pass-through entity must keep Form RI-1040C-
and doing business in Rhode Island or having income, gain, loss, or deduction
NE in its permanent records and make them available to the Division of
derived from or connected with sources within Rhode Island; or
Taxation upon request. Form RI-1040C-NE filed beginning on or after the first
Beneficiary of a trust or estate having income, gain, loss, or deduction derived
day of the taxable year, will be effective for that taxable year and for all follow-
from or connected with sources within Rhode Island.
ing taxable years, unless the qualified electing nonresident partner revokes
the agreement by providing written notice of the revocation to the pass-
NOTE: The filing of a composite return will be considered as meeting the filing
through entity. Any revocation shall be effective the taxable year after the date
requirements otherwise separately imposed on each qualified electing non-
written notification is provided to the pass-through entity.
The pass-through
resident member resulting exclusively from this income. Qualifying electing
entity must keep and maintain such written notices in its permanent records,
nonresident members who are included on Form RI-1040C, are not required
and make them available to the Division of Taxation upon request.
to file Form RI-1040NR. The Division of Taxation retains the right to require
the filing of an individual Rhode Island income tax return by any of the mem-
bers. However, a qualified electing nonresident member may not elect to be
included in a composite return, after the fifteenth day of the fourth month fol-
lowing the close of the entity’s taxable year.
DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not
maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or
will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from
or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal
exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island
income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together
with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my
agent (and that of the other qualified electing nonresident members) in filing the composite return.
This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators.
Spouse’s signature
Your signature
Date
Date
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