The Rhode Island Division of Taxation reminds tax preparers and taxpayers that, from a state tax standpoint, Rhode Island is following federal treatment for purposes of Global Intangible Low-Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII).
Those with questions may contact the Division's Corporate Income Tax unit at (401) 574-8935. The line is typically staffed from 8:30 a.m. to 3:30 p.m. business days.