{"data":{"id":"us-ri/r.i.-gen.-laws-44-30-11","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-30-11","heading":"Resident husband and wife.","body":"(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.\n(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.","path":["Title 44 Taxation","Chapter 30 Personal Income Tax","Part II Residents"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-II/44-30-11.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:32Z","sha256":"f90e1890379b1947d3b935a8810cb2c6ac7b4b93d4ecc727b63928c7c8ca947d","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-30-7","next":"us-ri/r.i.-gen.-laws-44-30-12"},"notice":"GroundRules: Original legal text. Not legal advice."}