The Rhode Island Division of Taxation has published the annual Rhode Island Retirement Income Tax Guide.
The guide, updated for Tax Year 2025, includes information regarding modifications for income from pensions, 401(k) plans, and annuities, as well as the Social Security Modification and SECURE 2.0 Act 529 plan IRA rollover.
The guide features helpful examples, tables, and statutory references.
Publication 2026-01, the "Rhode Island Retirement Income Tax Guide" covering Tax Year 2025, is available on the Division's website in the Publications section.