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Rhode Island Income Tax Exclusion and Filing Extension for Combat Zone Service

Rhode Island Division of Taxation
Combat zone pay excluded from taxable income, plus extended filing deadlines

Rhode Island follows the federal rules for combat zone service, so pay that is excluded from your federal taxable income is also left out of your Rhode Island taxable income, and the federal filing and payment deadline extensions apply to your state return as well.

Check eligibility

How to apply

There is nothing to apply for. Exclude qualifying combat zone pay from the income you report, and use the same extended deadlines the IRS allows for combat zone service.

What you'll need

Your orders or Leave and Earnings Statements showing your combat zone service dates.

Eligibility

  • You are filing a Rhode Island income tax return
  • You served in a combat zone during the tax year

Source

Official source