Copyright Name Search For Books
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FAQ
Rhode Island minimum tax is $400.00. If line 22a or 22b of Federal 1120S is applicable, refer to Rhode Island Schedule S for your tax calculation.
If you are a part year Rhode Island resident and are required to file a federal return, you must file a Rhode Island return. If you are a Rhode Island nonresident who has to file a federal return and has income from Rhode Island sources, you must file a Rhode Island return.
Form 1120-S is the annual tax return for businesses that are registered as S corporations. The form is used to report income, gains, losses, credits, deductions, and other information for S corporations.
Generally, most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year. Taxpayers may have to pay a penalty if they're required to file a return but fail to do so.
The Division has transitioned from the RI-7004 to the Form BUS-EXT. Details are contained in ADV 2022-38. For Tax Year 2022, if an extension is being filed for the RI- 1065, RI-1120S, RI-1120C, RI-PTE or RI-1120POL, the extension must be filed using the Form BUS-EXT.
S Corporations: A small business corporation having an election in effect under subchapter S of the Internal Revenue Code is required to file an annual tax return using Form RI-1120S and is subject to the income tax (minimum $400.00).
Follow these five steps to start a Rhode Island LLC and elect Rhode Island S corp designation: Name Your Business. Choose a Resident Agent. File the Rhode Island Articles of Organization. Create an Operating Agreement. File Form 2553 to Elect Rhode Island S Corp Tax Designation.
SUBCHAPTER S CORPORATION FILERS: Form RI-1120S is to be used only by entities taxed as subchapter S corporations for federal tax purposes. LIMITED LIABILITY COMPANY FILERS: (i) If the LLC is to be treated as a corporation for federal tax purposes, it shall pay a tax the same as a ?C? corporation and file Form RI-1120C.