Domicile Test for Residency
In addition to the 183-day rule, the Division of Taxation RI also considers your domicile when determining residency status for Rhode Island state income tax. Your domicile is your true, fixed, and permanent home. Factors that RI state tax authorities consider when assessing domicile include family location, voting place, driver's license state, and primary residence. Changing your domicile from Rhode Island requires establishing a new domicile elsewhere and demonstrating intent to abandon your Rhode Island domicile. This can be complex, especially for those with ties to multiple states, and may significantly impact your income tax in Rhode Island obligations.