The Rhode Island Division of Taxation has issued frequently asked questions (FAQs) to provide guidance for personal income taxpayers in same-sex marriages. Effective August 1, 2013, state law allows eligible couples to marry regardless of gender. Same-sex couples married under Rhode Island law are allowed to file Rhode Island personal income tax returns as a married couple. However, if a same-sex couple is in a civil union, they cannot file a Rhode Island return as “married.” The filing status for Rhode Island and for federal tax purposes must be the same. The FAQs include examples on how to calculate Rhode Island tax.
Same-Sex Marriage and Taxes: Frequently Asked Questions (FAQs), Rhode Island Division of Taxation, September 6, 2013, ¶200-794; Advisory 2013-20, Rhode Island Division of Taxation, September 6, 2013