Rhode Island adopts combined reporting regulation

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

March 2016

Overview

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.

Contact us

Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

Follow us