Rhode Island state income tax — ITIN filer guide

Rhode Island uses a graduated income tax from 3.75% to 5.99% (tax year 2026), administered by the Rhode Island Division of Taxation. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 3.75% – 5.99% · 3 brackets

  • State return form: Form RI-1040
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file RI-1040 if required to file a federal return (RI starts from federal AGI); exact published dollar floor not verified — see 2025 RI-1040 instructions
  • State sales tax: 7%
  • Scheduled change: June 2026 budget bill (H 7127) adds a surtax on income over ~$1 million phasing in at 1% in TY2027 and rising to 3% by 2029 (top combined rate 8.99%) — passed both chambers, awaiting governor's signature as of June 2026. Separately, S0040 (pending, not enacted) would raise the EITC to 17% for TY2026.

Rhode Island refund timing

  • E-filed returns: Wait 2-3 weeks before checking status on e-filed returns; refunds generally issued within 4-8 weeks of acceptance
  • Paper returns: Wait 4-6 weeks before checking status on paper-filed returns; paper filing extends the overall timeline
  • Check your Rhode Island refund status

State tax agency

  • Rhode Island Division of Taxation — tax.ri.gov
  • Phone: (401) 574-8829
  • Free filing option: No state-run e-file portal — free filing only through IRS Free File partner software (links at tax.ri.gov) or VITA

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Rhode Island state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form RI-1040
  3. Apply state-specific deductions and credits
  4. E-file — No state-run e-file portal — free filing only through IRS Free File partner software (links at tax.ri.gov) or VITA
  5. Or visit a VITA site for free in-person preparation

Rhode Island state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Rhode Island Earned Income Credit — 16% (TY2025; raised from 15% by H.5200) of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

RI's credit is available to 'all Rhode Island taxpayers who qualify for the federal credit' — it piggybacks on the federal EITC, which requires valid SSNs, so ITIN-only filers cannot claim it. RI is not among the ~11 states + DC that extend EITC to ITIN filers.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Rhode Island Division of Taxation.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.