2020 Tax Year for Residents of Rhode Island

This is a reminder regarding the State of Rhode Island’s new law requiring residents to purchase health care insurance — and the provisions for members of health care sharing ministries, such as Samaritan Ministries. 

Beginning in tax year 2020, when filing the Rhode Island individual tax return, both full- and part-time residents are required to document their compliance with the new law in order to avoid paying a health care shared responsibility penalty.

Residents of Rhode Island must provide this documentation by completing “Form IND-HEALTH” (and, if there is any lapse in health care provisions during the year, also the “Shared Responsibility Worksheet,” which will determine any applicable penalty). These forms must be enclosed with your RI-1040 (full-time residents) or RI-1040NR (part-time residents) Rhode Island Individual Tax Return. For members of a healthcare sharing ministry, exemptions granted by the RI Division of Taxation will be claimed through Form RI-1040 or RI-1040NR. There is no separate application process. 

Download the PDF below for detailed instructions and samples of tax forms.

2020 Tax Year Instructions Rhode Island RI-1040 and IND-HEALTH Tax Forms

2020 Tax Year Rhode Island Tax Forms

This is an informational service only for members of SMI and is not tax advice. For tax advice, please contact your tax adviser.

Return to main tax page.