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Regulations

State of Rhode Island - Division of Taxation

Personal Income Tax

Regulation PIT 90-04

 

Tax Liability Computed by Internal Revenue Service

 

I. WHAT TO FILE INITIALLY

Taxpayers who request the Internal Revenue Service (IRS) to compute their Federal tax liability and are therefore unable to compute their Rhode Island tax liability, should prepare a request for extension of time to file (in accordance with Regulation PIT 90-10 ) or a regular tax return. Both forms should clearly say that the taxpayer has requested that the IRS complete the determination of tax liability.

II. AFTER NOTIFICATION FROM THE IRS

When the taxpayer is notified of the amount of Federal tax liability by the IRS, the taxpayer should complete his/her filing requirements. If the taxpayer submitted a request for extension of time to file, he/she should file the proper Rhode Island return. If the taxpayer submitted an incomplete return, he/she should file a completed return. In either case, a copy of the notice received by the taxpayer from the IRS must be attached.

III. LATE FILING OR LATE PAYMENT CHARGES

Compliance with these procedures will avoid late filing charges; however, any late payment charges required will be assessed.

CROSS REFERENCE: REGULATION PIT 90-10 - Extension of Time to File

R. GARY CLARK
TAX ADMINISTRATOR

DATE FILED: MAY 1, 1990