Rhode Island adopts combined reporting regulation

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March 2016


On March 10, 2016, Rhode Island adopted Regulation CT 16-17, which provides guidance regarding the state’s combined reporting requirements that begin for tax years starting on or after January 1, 2015.

The regulation addresses several areas of combined reporting, including: the mechanics of calculating combined group income, the state’s adoption of federal 1502 regulations, and inclusion of foreign entities in the combined group when an affiliated group election is made.

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Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

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