Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 25 - Business Corporation Tax
Part 6 - Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6)
Section 280-RICR-20-25-6.5 - Filing of Returns

280-20-25 R.I. Code R. § 6.5

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Current through June 12, 2024
Section 280-RICR-20-25-6.5 - Filing of Returns
A. Every LLP and LP which has elected to be treated as a C-corporation for federal income tax purposes shall for Rhode Island purposes be subject to the Rhode Island Business Corporation Tax and file a Form RI-1120C with the Division of Taxation annually as follows:
1. If the tax year of the LLP or LP is a calendar year filer, the return shall be filed on or before the fifteenth (15th) day of April in the year following the close of the calendar year.
2. If the tax year of the LLP or LP is a fiscal year filer, the return shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the fiscal year.
B. Every LLP and LP which has elected to be treated as an S-corporation for federal income tax purposes shall for Rhode Island purposes be subject to the Rhode Island business corporation tax and file a Form RI-1120S with the Division of Taxation annually as follows:
1. If the tax year of the LLP or LP is a calendar year filer, the return shall be filed on or before the fifteenth (15th) day of March in the year following the close of the calendar year.
2. If the tax year of the LLP or LP is a fiscal year filer, the return shall be filed on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.
C. Every LLP and LP which has not elected to be treated as a corporation for federal income tax purposes shall file Form RI-1065 with the Division of Taxation annually as follows:
1. If the tax year of the LLP or LP is a calendar year, the return shall be filed on or before the fifteenth (15th) day of March in the year following the close of the calendar year.
2. If the tax year of the LLP or LP is fiscal year, the return shall be filed on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.
D. When filing the annual return the LLP or LP shall attach a copy of their federal Form 1065 or federal pro forma return for that fiscal or calendar year.

280 R.I. Code R. § 280-RICR-20-25-6.5