§ 44-30-31 - Nonresident husband and wife.
SECTION 44-30-31
§ 44-30-31 Nonresident husband and wife.– (a) If the federal income tax liability of husband or wife, both of whom arenonresidents, is determined on a separate federal return, their Rhode Islandtax shall be separately determined.
(b) If the federal income tax liability of husband and wife,both of whom are nonresidents, is determined on a joint federal return, theirtax shall be determined on their joint Rhode Island income.
(c) If either husband or wife is a resident and the other isa nonresident, separate taxes shall be determined on their separate RhodeIsland incomes on any forms that may be required by the tax administrator,unless both elect to determine their joint Rhode Island income as if both wereresidents. If separate returns are filed, Rhode Island personal income taxshall be determined as if they had filed separate federal income tax returns.