Rhode Island Issuance of Common Stock in Connection with Acquisition

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Multi-State
Control #:
US-CC-12-1932A
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Word; 
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This is an Issuance of Common Stock in Connection with Acquisition, to be used across the United States. This form simply is needed when a corporation wishes to issue, and/or sell, common stock in the company, with regard to an acquisition.
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FAQ

Massachusetts, however, does not have a reciprocal agreement with Rhode Island. Connecticut, Delaware, Nebraska, New Jersey, New York and Pennsylvania impose what is referred to as the convenience of the employer rule for withholding.

If you're a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 ? whether received from ...

If you earn income in one state while living in another, you should expect to file a tax return for the state where you are living (your ?resident? state). You may also be required to file a state tax return where your employer is located or any state where you have a source of income.

In some cases, states have a reciprocal agreement that allows you to be taxed only in the state you live. If RI and MA had a reciprocal agreement, then you would get back all of the MA withholdings. However, they do not.

A Resident is an individual that is domiciled in Rhode Island or an individual that maintains a place of abode in Rhodes Island spending at least 183 days in the state.

The RI-1040 Resident booklet contains returns and instructions for filing the 2022 Rhode Island Resident Individual Income Tax Return. Read the in- structions in this booklet carefully. For your convenience we have provided ?line by line instructions? which will aid you in completing your return.

An employee who is a resident of Rhode Island is subject to Rhode Island withholding for wages earned in Rhode Island. If a Rhode Island resident works in another state, such as Massachusetts or Connecticut, the wages will be taxed in the state where the wages are earned.

Some states with a lot of commuters have reciprocity agreements, so you're only taxed by your state of residence even if you cross state lines to go to work. Other states tax nonresidents who physically work within their borders but they usually receive a tax credit from their home state to avoid double taxation.

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Rhode Island Issuance of Common Stock in Connection with Acquisition