Every resident of Rhode Island required to file a federal tax return, or every nonresident individual who has Rhode Island source income, must file a Rhode Island tax return. R.I. Regs. § PIT 90-3(I)(B). The term resident includes a person who isn’t domiciled in Rhode Island but maintains a permanent place of abode there for more than 183 days of the taxable year, unless the individual is in the U.S. Armed Forces.

R.I. Gen. Laws § 44-30-5(a)(2).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 15

Accepts Federal Extensions = only when there is no balance due