Skip to content
statelinetax.comChecker

Moved from Rhode Island to Arizona Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Rhode Island source can still pull a nonresident filing along with it.

Last verified

A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.

What you file

  1. 1Part-year return · Rhode IslandForm RI-1040NR

    File a Rhode Island part-year return covering the months you lived in Rhode Island. A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-year return · ArizonaForm 140PY

    File a Arizona part-year return covering the months you lived in Arizona. A part-year resident of Arizona reports the income received while a Arizona resident, plus any Arizona-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

The two states, side by side

 Rhode IslandArizona
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm RI-1040NRForm 140NR
Part-year returnForm RI-1040NRForm 140PY
Credit for other-state taxForm RI-1040NR Schedule IIForm 309
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentRhode Island Division of TaxationArizona Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Arizona and working in Rhode Island gives:Two part-year returns.

Arizona to Rhode Island →

Same two states, different situation

The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.

Other Rhode Island pairs

Questions people actually ask

I moved from Rhode Island to Arizona mid-year. Do I have to file in both states?

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Rhode Island source can still pull a nonresident filing along with it.

How do I split my income between Rhode Island and Arizona?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Rhode Island resident belongs on the Rhode Island return and income received afterwards on the Arizona return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.

How current is this?

The Rhode Island and Arizona rules on this page were last checked against Rhode Island Division of Taxation and Arizona Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.