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State of Rhode Island Division of Taxation
2023 RI Schedule M - page 1
RI Modifications to Federal AGI 23100999990101
Name Social security number
NOTE: For each modification being claimed you must enter the modification amount on the corresponding modification line and attach
documentation supporting your modification. Otherwise, the processing of your return may be delayed. Refer to the instructions for
more information on each modification. If a modification is not listed below, it is not valid and, therefore, not allowable.
MODIFICATIONS DECREASING FEDERAL AGI
1a Income from obligations of the US government included in Federal AGI but exempt from state income taxes 1a
reduced by investment interest on the obligations taken as a federal itemized deduction...................................
b Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17..................... 1b
c Elective deduction for new research and development facilities under RIGL §44-32-1................................. 1c
d Railroad Retirement benefits paid by the Railroad Retirement Board............................................................ 1d
e Qualifying investment in a certified venture capital partnership under RIGL §44-43-2.................................. 1e
f Family Education Accounts under RIGL §44-30-25....................................................................................... 1f
g Tuition Saving Program contributions (section 529 accounts) under RIGL §44-30-12. 1g
Not to exceed $500 ($1,000 if joint return).....................................................................................................
h Exemptions from tax on profit or gain for writers, composers and artists under RIGL §44-30-1.1................. 1h
i Bonus depreciation taken on the Federal return that has not yet been subtracted from Rhode Island 1i
income underRIGL §44-61-1.........................................................................................................................
j Section 179 depreciation taken on the Federal return that has not yet been subtracted from Rhode Island 1j
under RIGL §44-61-1.1..................................................................................................................................
k Modification for performance based compensation realized by an eligible employee under the Jobs 1k
Growth Act under RIGL §42-64.11-4..............................................................................................................
l Modification for exclusion for qualifying option underRIGL §44-39.3 ANDmodification for exclusion for quali- 1l
fying securities or investment under RIGL §44-43-8..............................................................................................
m Modification for Tax Incentives for Employers under RIGL §44-55-4.1.......................................................... 1m
n Tax Credit income reported on Federal return exempt for Rhode Island purposes (see instructions for eligible 1n
credits)...................................................................................................................................................................
o Active duty militaryNonresidentspay of stationed in Rhode Island and income for services performed in 1o
Rhode Island by the servicemember’s spouse...............................................................................................
p Scituate Medical Savings Account contributions taxable on the Federal Return but exempt from Rhode Island 1p
under RIGL §44-30-25.1(d)(3)(i)..................................................................................................................................
q Amounts of insurance benefits for dependents and domestic partners included in Federal AGI pursuant to 1q
chapter 12 of title 36 or other coverage plan under RIGL §44-30-12(c)(6)...................................................
r Modification for Organ Transplantation for specific unreimbursed expenses incurred by Rhode Island 1r
Resident pursuantRIGLto§44-30-12(c)(7) ..................................................................................................
Modification for taxable Social Security Primary Spouse 1s
s
Date of Birth Date of Birth
income under RIGL §44-30-12(c)(8) (Required) / / (Required) / /
t Modification for taxable Retirement in- Primary Spouse
come from certain pension plans or an- Date of Birth / / Date of Birth / / 1t
nuities under RIGL §44-30-12(c)(9) (Required) (Required)
u CASH BASIS ONLY - Deduction for Pass-Through Entity Tax claimed in Prior Year (See Instructions)............... 1u
v Modification for taxpayers receiving military service pensions under RIGL §44-30-12(c)(11)............................ 1v
w Total modifications DECREASING Federal AGI. Add lines 1a through 1v and enter as a negative amount......... 1w
Revised
05/2023
