Common use of When and Where to File Clause in Contracts

When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your Signature Date Spouse’s Signature

When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- RI-1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth third month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- RI-1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040CRI-1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your Signature signature Date Spouse’s Signaturesignature

When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- RI-1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- RI-1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040CRI-1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your Signature signature Date Spouse’s Signaturesignature

When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your Signature signature Date Spouse’s Signaturesignature