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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-30-11

Resident husband and wife

Official textwebserver.rilegislature.govlast amended

# (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.

Amendment history

History of Section. P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.

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In this chapter (40 sections)
  1. 44-30-1.1 · Exemption from tax for writers, composers, and artists
  2. 44-30-1.2 · Annual Rhode Island personal income and tax data report
  3. 44-30-2 · Rate of tax
  4. 44-30-2.1 · Refund deduction for contribution to U.S. Olympic Committee
  5. 44-30-2.2 · Refund deduction for contribution to the non-game wildlife…
  6. 44-30-2.3 · Refund deduction for contribution to the childhood disease…
  7. 44-30-2.4 · Refund deduction for contribution to the drug program…
  8. 44-30-2.5 · Refund deduction for contribution to the Rhode Island organ…
  9. 44-30-2.6 · Rhode Island taxable income — Rate of tax
  10. 44-30-2.7 · Capital gains rates for assets held more than five (5) years
  11. 44-30-2.8 · Net operating loss deduction
  12. 44-30-2.9 · Refund deduction for contribution to the Rhode Island…
  13. 44-30-2.10 · Alternative flat tax rate
  14. 44-30-2.11 · Refund deduction for contribution to the substance use and…
  15. 44-30-2.12 · Refund deduction for contribution to the behavioral health…
  16. 44-30-3 · Optional tax tables for resident individuals
  17. 44-30-4 · Accounting periods and methods
  18. 44-30-5 · “Resident” and “nonresident” defined
  19. 44-30-6 · Meaning of terms
  20. 44-30-7 · Amortization of air or water pollution control facilities
  21. 44-30-11 · Resident husband and wife
  22. 44-30-12 · Rhode Island income of a resident individual
  23. 44-30-15 · Resident partners
  24. 44-30-16 · Rhode Island income of a resident estate or trust
  25. 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode…
  26. 44-30-18 · Credit for income taxes of other states
  27. 44-30-19 · Credit to trust beneficiary receiving accumulation…
  28. 44-30-20 · Tax credit for installation costs to hydroelectric power…
  29. 44-30-21 · Hydroelectric development tax credit — Definitions
  30. 44-30-22 · Tax credit for installation costs
  31. 44-30-23 · Extended credits
  32. 44-30-24 · Tax credit for art
  33. 44-30-25 · Modification relating to family education accounts
  34. 44-30-25.1 · Scituate — Modification relating to medical savings…
  35. 44-30-26 · Tax credit for surviving spouse
  36. 44-30-27 · Farm to school income tax credit
  37. 44-30-31 · Nonresident husband and wife
  38. 44-30-32 · Rhode Island income of a nonresident individual
  39. 44-30-33 · Apportionment
  40. 44-30-34 · Nonresident partners
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