Rhode Island General Laws Title 44. Taxation § 44-30-32. Rhode Island income of a nonresident individual

(1) The net amount of items of income and deduction entering into his or her federal adjusted gross income derived from or connected with Rhode Island sources, including:

(2) The portion of the modifications described in subsections (b) and (c) of § 44-30-12 which relate to income derived from Rhode Island sources, including any modifications attributable to the individual as a partner.

(3) The portion of the modifications described in § 44-30-12(b) and (c) which relate to the tuition savings plan program referred to in § 16-57-6.1.

(1) Items of income and deduction derived from or connected with Rhode Island sources shall be those items attributable to:

(2) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from Rhode Island sources only to the extent that the intangible personal property is employed in a business, trade, profession, or occupation carried on in this state.

(3) Deductions with respect to capital losses, net long-term capital gains, and net operating losses shall be based solely on income and deductions derived from or connected with Rhode Island sources, under regulations of the tax administrator, but otherwise shall be determined in the same manner as the corresponding federal deductions.