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laws dot-com legal forms guide form are 110 40 and our non-resident individual income tax return Rhode Island non-residents who owe tax on income earned in the state as well as part year residents file their state income tax owed using a form our one 1040 and our the form is found on the website of the Rhode Island Division of Taxation step 1 at the top of the page give your name address and social security number those filing jointly with their spouse should include their spouses name and social security number as well step 2 indicated with a check mark whether you wish for an electoral contribution to be made step 3 indicate your filing status with a check mark step 4 and to your adjusted federal gross income on line 1 complete the separate schedule M form to determine your adjustments and enter these on line to add lines one and two and enter the sum on line 3 step 5 consult the chart on the left to determine your standard deduction and enter this on line 4 subtract this from line 3

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