§ 44-30-32 Rhode Island income of anonresident individual. – (a) General. The Rhode Island income of a nonresident individual shallbe the sum of the following:
(1) The net amount of items of income and deduction enteringinto his or her federal adjusted gross income derived from or connected withRhode Island sources, including:
(i) His or her distributive share of partnership income anddeductions, determined under § 44-30-34; and
(ii) His or her share of estate or trust income anddeductions, determined under § 44-30-36; and
(2) The portion of the modifications described in subsections(b) and (c) of § 44-30-12 which relate to income derived from Rhode Islandsources, including any modifications attributable to the individual as apartner.
(3) The portion of the modifications described in §44-30-12(b) and (c) which relate to the tuition savings plan program referredto in § 16-57-6.1.
(1) Items of income and deduction derived from or connectedwith Rhode Island sources shall be those items attributable to:
(i) The ownership or disposition of any interest in real ortangible personal property in this state; or
(ii) A business, trade, profession, or occupation carried onin this state;
(iii) Gambling winnings from the state lottery and gamblingwinnings from pari-mutuel betting events conducted or operated by a licenseewithin this state.
(2) Income from intangible personal property, includingannuities, dividends, interest, and gains from the disposition of intangiblepersonal property, shall constitute income derived from Rhode Island sourcesonly to the extent that the intangible personal property is employed in abusiness, trade, profession, or occupation carried on in this state.
(3) Deductions with respect to capital losses, net long-termcapital gains, and net operating losses shall be based solely on income anddeductions derived from or connected with Rhode Island sources, underregulations of the tax administrator, but otherwise shall be determined in thesame manner as the corresponding federal deductions.
(c) Income and deductions partly from Rhode Islandsources. If a business, trade, profession, or occupation is carried onpartly within and partly without this state, the items of income and deductionderived from or connected with Rhode Island sources shall be determined byapportionment and allocation under regulations to be promulgated by the taxadministrator.
(d) Military pay. Compensation paid by the UnitedStates for service in the armed forces of the United States, performed by anindividual not domiciled in this state, shall not constitute income derivedfrom Rhode Island sources.
§ 44-30-32 Rhode Island income of anonresident individual. – (a) General. The Rhode Island income of a nonresident individual shallbe the sum of the following:
(1) The net amount of items of income and deduction enteringinto his or her federal adjusted gross income derived from or connected withRhode Island sources, including:
(i) His or her distributive share of partnership income anddeductions, determined under § 44-30-34; and
(ii) His or her share of estate or trust income anddeductions, determined under § 44-30-36; and
(2) The portion of the modifications described in subsections(b) and (c) of § 44-30-12 which relate to income derived from Rhode Islandsources, including any modifications attributable to the individual as apartner.
(3) The portion of the modifications described in §44-30-12(b) and (c) which relate to the tuition savings plan program referredto in § 16-57-6.1.
(1) Items of income and deduction derived from or connectedwith Rhode Island sources shall be those items attributable to:
(i) The ownership or disposition of any interest in real ortangible personal property in this state; or
(ii) A business, trade, profession, or occupation carried onin this state;
(iii) Gambling winnings from the state lottery and gamblingwinnings from pari-mutuel betting events conducted or operated by a licenseewithin this state.
(2) Income from intangible personal property, includingannuities, dividends, interest, and gains from the disposition of intangiblepersonal property, shall constitute income derived from Rhode Island sourcesonly to the extent that the intangible personal property is employed in abusiness, trade, profession, or occupation carried on in this state.
(3) Deductions with respect to capital losses, net long-termcapital gains, and net operating losses shall be based solely on income anddeductions derived from or connected with Rhode Island sources, underregulations of the tax administrator, but otherwise shall be determined in thesame manner as the corresponding federal deductions.
(c) Income and deductions partly from Rhode Islandsources. If a business, trade, profession, or occupation is carried onpartly within and partly without this state, the items of income and deductionderived from or connected with Rhode Island sources shall be determined byapportionment and allocation under regulations to be promulgated by the taxadministrator.
(d) Military pay. Compensation paid by the UnitedStates for service in the armed forces of the United States, performed by anindividual not domiciled in this state, shall not constitute income derivedfrom Rhode Island sources.
§ 44-30-32 Rhode Island income of anonresident individual. – (a) General. The Rhode Island income of a nonresident individual shallbe the sum of the following:
(1) The net amount of items of income and deduction enteringinto his or her federal adjusted gross income derived from or connected withRhode Island sources, including:
(i) His or her distributive share of partnership income anddeductions, determined under § 44-30-34; and
(ii) His or her share of estate or trust income anddeductions, determined under § 44-30-36; and
(2) The portion of the modifications described in subsections(b) and (c) of § 44-30-12 which relate to income derived from Rhode Islandsources, including any modifications attributable to the individual as apartner.
(3) The portion of the modifications described in §44-30-12(b) and (c) which relate to the tuition savings plan program referredto in § 16-57-6.1.
(1) Items of income and deduction derived from or connectedwith Rhode Island sources shall be those items attributable to:
(i) The ownership or disposition of any interest in real ortangible personal property in this state; or
(ii) A business, trade, profession, or occupation carried onin this state;
(iii) Gambling winnings from the state lottery and gamblingwinnings from pari-mutuel betting events conducted or operated by a licenseewithin this state.
(2) Income from intangible personal property, includingannuities, dividends, interest, and gains from the disposition of intangiblepersonal property, shall constitute income derived from Rhode Island sourcesonly to the extent that the intangible personal property is employed in abusiness, trade, profession, or occupation carried on in this state.
(3) Deductions with respect to capital losses, net long-termcapital gains, and net operating losses shall be based solely on income anddeductions derived from or connected with Rhode Island sources, underregulations of the tax administrator, but otherwise shall be determined in thesame manner as the corresponding federal deductions.
(c) Income and deductions partly from Rhode Islandsources. If a business, trade, profession, or occupation is carried onpartly within and partly without this state, the items of income and deductionderived from or connected with Rhode Island sources shall be determined byapportionment and allocation under regulations to be promulgated by the taxadministrator.
(d) Military pay. Compensation paid by the UnitedStates for service in the armed forces of the United States, performed by anindividual not domiciled in this state, shall not constitute income derivedfrom Rhode Island sources.
