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RHODE ISLAND NONRESIDENT INCOME TAX AGREEMENT/
ELECTION TO BE INCLUDED IN A COMPOSITE RETURN
RI-1040C-NE
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
City, town or post office State ZIP code City, town or post office State ZIP code
Social security number Spouse’s 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-
ber in a pass-through entity doing business in Rhode Island or having income, For an S Corporation, each nonresident shareholder’s pro rata share of
gain, loss, or deduction derived from or connected with sources within Rhode income, gain, loss, and deduction derived from or connected with sources
Island is eligible to elect to be included in a composite income tax return within Rhode Island.
(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
Partner in a partnership doing business in Rhode Island or having income, estate income, gain, loss, and deduction (net of modifications) derived from or
gain, loss, or deduction derived from or connected with sources within Rhode connected with sources within Rhode Island.
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. TheFormdueRI-1040Cdate for is the fifteenth day of the
third 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 Form RI-1040C-
and doing business in Rhode Island or having income, gain, loss, or deduction nonresident members. The pass-through entity must keep
derived from or connected with sources within Rhode Island; or NE in its permanent records and make them available to the Division of
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
NOTE: The filing of a composite return will be considered as meeting the filing the agreement by providing written notice of the revocation to the pass-
requirements otherwise separately imposed on each qualified electing non- through entity. Any revocation shall be effective the taxable year after the date
resident member resulting exclusively from this income. Qualifying electing written notification is provided to the pass-through entity. The pass-through
nonresident members who are included on Form RI-1040C, are not required entity must keep and maintain such written notices in its permanent records,
to file Form RI-1040NR . The Division of Taxation retains the right to require and make them available to the Division of Taxation upon request.
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 taxa ble 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.
Your signature Date Spouse’s signature Date
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