Hello,
My spouse lives and works remotely in New Jersey. Their employer is based in Rhode Island.
On the W-2, Box 15 only lists NJ as the state.
We normally file our state taxes in NJ. Given this situation, are we required to file a Rhode Island return as well, or is NJ the only state we need to file in?
Appreciate any guidance—thanks in advance!
Only NJ is required. Not required for work from home for RI, according to Rhode Island instructions:
INCOME OF A NONRESIDENT SUBJECT TO TAX
A nonresident is subject to tax on all items included in his or her total federal income (including his or her distributive share of partnership income or gain and his or her share of estate or trust income or gain) which are derived from or connected with Rhode Island sources as follows:
•From real or tangible personal property located in the state.
•From a business, trade, profession or occupation carried on in the state.
•From services performed in the state.
•Winnings and prizes from the Rhode Island lottery and other gambling establishments in this state.
•A nonresident is not subject to tax on the following classes of income even though included in total federal income:
•Annuities, interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income from any business, trade, profession or occupation carried on in this state by the nonresident taxpayer.
•Compensation received for active service in the military forces of the United States.