But if your daughter was a resident of Texas all of 2021, and all of her work was performed remotely from a Texas location, it is Texas-source income and is not taxed by Rhode Island. If that’s the case, she would only have to file in RI if RI taxes were incorrectly withheld from her pay. On that return she would allocate zero income to RI so as to obtain a refund of those withholdings.
Rhode Island does not tax the remote earnings of non-residents.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
