- Legislation enacted in June 2014 established mandatory unitary combined reporting, single sales factor apportionment, and market-based sourcing for tax years beginning on or after January 1, 2015.
- The Division of Taxation is drafting regulations and other documents in order to provide guidance to practitioners, taxpayers, and other stakeholders about the changes.
- The Division of Taxation will post the regulations and other documents as they become available.
| Document Title | Description | View |
| Report on tax changes | Results of corporate tax changes enacted in 2014 | View |
| Schedule CRS | Combined Reporting Schedule for 2015 Form RI-1120C | View |
| Schedule CRS instructions | Combined Reporting Schedule instructions for 2015 | View |
| FAQs on combined reporting and related topics | Practical matters for corporations and tax professionals | View |
| Combined reporting -- final regulation | Final regulation on mandatory unitary combined reporting. | View |
| Combined reporting -- proposed regulation | Re-posted with minor changes. Hearing on February 22, 2016. | View |
| Apportionment regulation | Posted as final. 12/23/15 | View |
| Nexus regulation | Posted as final. 12/23/15 | View |
| Apportionment -- proposed regulation -- redline draft | Highlights changes between most recent exposure draft and current proposed regulation. 12/02/15 | View |
| Combined reporting -- proposed regulation -- redline draft | Highlights changes between most recent exposure draft and current proposed regulation. 12/02/15 |
View |
| Apportionment -- proposed regulation | Proposed 11/13/15 (modified 11/16/15 to change email address) | View |
| Combined reporting -- proposed regulation | Proposed 11/13/15 (modified 11/16/15 to change email address) | View |
| Nexus -- proposed regulation | Proposed 11/13/15 (modified 11/16/15 to change email address) | View |
Apportionment -- Draft Regulation |
Exposure draft of proposed regulation on apportionment of net income for corporate income tax purposes. (Includes single sales factor apportionment and market-based sourcing.) 09/01/15 | View |
| Nexus -- Draft Regulation | Exposure draft -- nexus for business corporation tax. 09/01/15 | View |
| Combined Reporting -- Draft Regulation | Exposure draft of proposed regulation on combined reporting. 11/25/14 Update: Comments due on or before December 22, 2014. | View |
| Statement of Principles -- Draft | Exposure draft of proposed statement on tax changes. 11/25/14 Update: Comments due on or before December 22, 2014. | View |
| Summary of Legislative Changes | Summary of enacted changes to corporate tax law. 06/27/14 | View |
| Rhode Island Public Law 2014, ch. 145, art. 12 | Legislative text of corporate tax changes as enacted. 06/19/14 | View |
| Presentation to House Finance | PowerPoint slides as presented to House Finance. 04/10/14 (Includes data on impact of single sales factor on filers not required to file as combined group) | View |
| Presentation to Senate Finance | PowerPoint slides as presented to Senate Finance. 03/18/14 | View |
| Combined Reporting -- Study | Final version as delivered to General Assembly leadership. 03/14/14 | View |
| Combined Reporting (pro forma) - Regulation | Final regulation on pro forma combined reporting. 12/31/11 [Repealed; applied to TY 2011 and 2012] | View |
| Combined Reporting (pro forma) - Statute | Statute mandating pro forma combined reporting study. 06/30/11 [Repealed; applied to TY 2011 and 2012] | View |
Note: Additional documents will be posted to this page when available.