Section 280-RICR-20-55-2.7 - Taxpayers Outside the United StatesA. Taxpayers outside the United States on the due date for filing will be accorded special status for extension of time for filing their Rhode Island personal income tax returns only if they have applied for and been granted the special federal extension; and further, only if the taxpayer complies with other state and federal requirements for extension.B. Taxpayers claiming the special federal extension for being outside the United States on the due date must attach all state and federal extension documents in support of their claim.C. Extensions for members of the armed services and other individuals serving in a combat zone will be allowed in accordance with the federal provisions.280 R.I. Code R. § 280-RICR-20-55-2.7