GroundRules
R.I. Gen. Laws § 44-30-11: Resident husband and wife.
Where this section sits in the code
- Title 44 Taxation
- Chapter 30 Personal Income Tax
- Part II Residents
(a) If the federal adjusted gross income of husband or wife is determined on a separate federal return, their Rhode Island incomes shall be separately determined.
(b) If the federal adjusted gross income of husband and wife, both of whom are residents, is determined on a joint federal return, their tax shall be determined on their joint Rhode Island income.
Collected 2026-09-05T20:00:32Z. Source file · JSON