Test 1 – RI -1120S 
                                             
Scenario: Taxpayer named Great Atomic Pyrotechnics & Designs, Inc. at 36 Anytown Street, 
Providence, RI 02908.  Return has an overpayment of $2,000.00 which is to be refunded. 
 
Additional information: 
FEIN 11-0007501 
Federal Taxable Income:          $75,000.00 
Estimates:                       $  2,000.00 
Extension payments:              $     400.00 
Apportionment ratios:               1.000000 
Final Determination on Schedule F:   No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1120S 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Schedule K-1 
 
Schedule A 
 
Line 1: Federal taxable income                 $    75,000.00 
Line 2: Total Deductions                       $      6,300.00 
Line 3: Total Additions                        $      4,000.00 
Line 4: Adjusted taxable income                $    72,700.00 
Line 5: Rhode Island Apportionment Ratio             1.000000 
Line 6: Apportioned Rhode Island taxable income  $  72,700.00 
Line 7a: Rhode Island Minimum Tax              $         400.00       
Line 7b: Jobs Growth Tax                       $             0.00     
Line 8a: Total tax                             $         400.00 
Line 8b: Total Tax from page 1, Schedule A     $         400.00 
Line 9a: Estimated Payments                    $      2,000.00 
Line 9d: Other Payments                        $         400.00 
Line 10 Total Payments                         $      2,400.00 
Line 11 Net tax due                            $             0.00 
Line 12(a): Interest                           $             0.00 
Line 12(b): Penalty                            $             0.00 
Line 12(c): Form 2220 Interest                 $             0.00 
Line 13: Total Due with Return                 $             0.00 
Line 14: Overpayment                           $      2,000.00 
Line 15: Amount of overpayment to be credited  $             0.00 
Line 16: Amount to be refunded                 $      2,000.00 
                                             

                               Test 1 – RI -1120S (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                                 $ 1,000.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment           $ 3,500.00 
Line 1c: Modification for Tax Incentives for Employers                   $    300.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity            $ 1,500.00 
Line 1e: Total Deductions                                                $ 6,300.00 
 
Schedule C 
 
Line 1a: Interest                                                        $ 1,200.00 
Line 1b: Bonus Depreciation adjustment                                   $    500.00 
Line 1c: Intangible addback                                              $ 1,000.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                      $        0.00 
Line 1e: Taxable Portion of PPP Loan                                     $ 1,300.00    
Line 1f: Total Additions                                                 $ 4,000.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $5,000.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $1,000.00 
 
Schedule I 
 
AVERAGE NET BOOK VALUE                      COLUMN A                     COLUMN B 
                                            RHODE ISLAND                 EVERYWHERE 
Line 1a: Inventory                                       $7,500.00       $7,500.00 
Line 1b: Depreciable assets                              $5,200.00       $5,200.00 
Line 1c: Land                                            $      0.00     $      0.00 
Line 1d Rent                                             $      0.00     $      0.00 
Line 1e Total                                            $12,700.00      $12,700.00 
Line 1f: Ratio in Rhode Island               1.000000 
                                            
RECEIPTS                                    COLUMN A                     COLUMN B 
                                            RHODE ISLAND                 EVERYWHERE 
Line 2a: Rhode Island Sales                             $100,000.00      $100,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)               $           0.00                
Line 2b: Dividends                                      $       100.00   $       100.00 
Line 2c: Interest                                       $       200.00   $       200.00 
Line 2d: Rents                                          $       300.00   $       300.00 
Line 2e: Royalties                                      $       300.00   $       300.00 
Line 2f: Capital gains                                  $       100.00   $       100.00 
Line 2g: Ordinary income                                $       100.00   $       100.00 
Line 2h Other income                                    $       500.00   $       500.00 
Line 2i: Income exempt from taxation                    $       100.00   $       100.00 
Line 2j: Total                                          $101,700.00      $101,700.00 
Line 2k: Ratio in Rhode Island                 1.000000 

Salaries                                       COLUMN A        COLUMN B 
                                       RHODE ISLAND            EVERYWHERE 
Line 3a: Inventory                                 $500,000.00      $500,000.00 
Line 3b: Ratio in Rhode Island            1.000000 
 
Ratios 
Line 4: Total of Rhode Island ratios      3.000000 
Line 5: Apportionment Ratio               1.000000 
 
Schedule K-1 
 
SH  Shareholder Name  SSN              Address                      Ownership % 
1 Mark Smith       100-00-6000  Short Street, Providence RI 02904   50% 
2 Ann Big          500-00-1000  41 Tree Drive, Johnston RI 02917    50% 

                                 Test 2 – RI -1120S 
  
Scenario: Taxpayer named WorkAllDay, Inc. at 99 Anytown Street, Cranston, RI 02908. The 
return shows a tax due of $1,200.00 plus pass-through withholding from Schedule PTW.  The 
total balance due is $2,918.00. Annualization checkbox on Form RI-2220 is checked. 
Taxpayer includes Q-Sub companies. 
 
Additional information: 
FEIN 11-0007505 
Q-Sub included:  Yes 
Number of Q-Sub companies: 2 
Federal Taxable Income:          $1,500,000.00 
Estimates:                       $          300.00 
Extension payments:              $          400.00  
Pass-through withholding paid on Entity’s behalf: $150.00 
Apportionment ratios:             0.500000 
Final Determination on Schedule F:   No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1120S 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Q-Sub Schedule (mandatory) 
 Schedule K-1 
 Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income                     $     1,500,000.00 
Line 2: Total Deductions                           $      63,000.00 
Line 3: Total Additions                            $      40,000.00 
Line 4: Adjusted taxable income                    $     1,477,000.00 
Line 5: Rhode Island Apportionment Ratio                   0.500000 
Line 6: Apportioned Rhode Island taxable income  $        738,500.00 
Line 7a: Rhode Island Minimum Tax                  $        1,200.00     
Line 7b: Jobs Growth Tax                           $               0.00 
Line 7c: Pass-through withholding from PTW         $      22,118.00      
Line 8a: Total tax                                 $      23,318.00 
Line 9a: Estimated Payments                        $      15,000.00 
Line 9b: Pass-through withholding paid for entity  $        5,000.00 
Line 9d: Other Payments                            $           400.00 
Line 10 Total Payments                             $      20,400.00 
Line 11 Net tax due                                $        2,918.00 
Line 13: Total Due with Return                     $        2,918.00 

                               Test 2 – RI -1120S (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                                   $   7,000.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment             $ 20,000.00 
Line 1c: Modification for Tax Incentives for Employers                     $   6,000.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity              $ 30,000.00 
Line 1d: Total Deductions                                                  $ 63,000.00 
 
Schedule C 
 
Line 1a: Interest                                                          $  10,250.00 
Line 1b: Bonus Depreciation adjustment                                     $    3,250.00 
Line 1c: Intangible addback                                                $  17,750.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                        $           0.00 
Line 1e: Taxable Portion of PPP Loan                                       $    8,750.00 
Line 1f: Total Additions                                                   $  40,000.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $5,000.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $1,000.00 
 
Schedule I 
AVERAGE NET BOOK VALUE                     COLUMN A                        COLUMN B 
                                           RHODE ISLAND                    EVERYWHERE 
Line 1a: Inventory                                      $2,000.00          $4,000.00 
Line 1b: Depreciable assets                             $1,750.00          $3,500.00 
Line 1c: Land                                           $1,600.00          $3,200.00 
Line 1d Rent                                            $1,000.00          $2,000.00 
Line 1e Total                                           $6,350.00          $12,700.00 
Line 1f: Ratio in Rhode Island              0.500000 
 
RECEIPTS                                   COLUMN A                        COLUMN B 
                                           RHODE ISLAND                    EVERYWHERE 
Line 2a: Rhode Island Sales                            $   500,000.00      $1,000,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)              $              0.00                   
Line 2b: Dividends                                     $            50.00  $          100.00 
Line 2c: Interest                                      $          100.00   $          200.00 
Line 2d: Rents                                         $   150,000.00      $   300,000.00 
Line 2e: Royalties                                     $          150.00   $          300.00 
Line 2f: Capital gains                                 $            50.00  $          100.00 
Line 2g: Ordinary income                               $            50.00  $          100.00 
Line 2h Other income                                   $          250.00   $          500.00 
Line 2i: Income exempt from taxation                   $            50.00  $          100.00 
Line 2j: Total                                         $   650,700.00      $1,301,400.00 
Line 2k: Ratio in Rhode Island               0.500000 

Salaries                                       COLUMN A           COLUMN B 
                                               RHODE ISLAND       EVERYWHERE 
Line 3a: Inventory                                    $250,000.00         $500,000.00 
Line 3b: Ratio in Rhode Island            0.500000 
 
Ratios 
Line 4: Total of Rhode Island ratios      1.500000 
Line 5: Apportionment Ratio               0.500000 
 
Q-Sub Schedule 
 
Q-Sub Name          FEIN       Address 
PartDayWork, Inc  11-1551212  150 Riverside Dr, East Providence RI 02915 
FullTimePay, Inc    22-2552525  100 Newport Ave, East Providence RI 02914 
 
Schedule PTW 
 
Part A 
Line 1: RI-1120S, line 6                                    $ 738,500.00 
Line 2: Nonresident profit percentage                        0.500000 
 
Part B 
Line 4b: Nonresident income by entity type                  $ 369,250.00 
Line 10:NR income subject to pass-through withholding       $ 369,250.00 
 
Part C 
Line 1a: ABC LLC – 87-1239123 - $5,000.00 
 
Schedule K-1 
 
SH  Shareholder     SSN                Address                            Ownership % 
  Name 
1 Derek James       200-00-9000        68 Spring St, Providence, RI 02908 50% 
2 Madeline Nice     700-00-3000        13 Silent Rd, Edgartown, MA 02539  50% 
 
Complete Entity Information and Taxpayer Information using information provided. 
Sections I, II and III – Complete based on 50/50 ownership 
 
Section IV: 
Line 1:   $369,250 
Line 2:     $22,118 
 

                                     Test 3 – RI -1065 
  
Scenario: TMZ, LLC at 2001 Party Street, Pawtucket RI 02860 is a single member LLC 
(SMLLC). Taxpayer’s total tax and withholding due is $2,181.00 plus interest and penalties. 
 
Additional information: 
FEIN 11-0008871 
Entity type: SMLLC 
Federal Taxable Income: $900,000.00 from Federal schedule C 
Estimates:           $30,000.00 
Extension:                $400.00 
Apportionment ratios:    0.600000 
Final Determination on Schedule F: No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1065 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income              $ 900,000.00 
Line 2: Total Deductions                    $   12,600.00 
Line 3: Total Additions                     $     8,000.00 
Line 4: Adjusted taxable income             $ 895,400.00 
Line 5: Rhode Island Apportionment Ratio          0.600000 
Line 6: Apportioned Rhode Island taxable income  $ 537,240.00 
Line 7a: Rhode Island Annual Fee            $        400.00   
Line 7b: Jobs Growth Tax                    $            0.00 
Line 7c: Pass-through withholding from PTW  $   32,181.00   
Line 8a: Total tax and withholding          $   32,581.00 
Line 9a: Estimated Payments                 $   30,000.00 
Line 9d: Other Payments                     $        400.00 
Line 10 Total Payments                      $   30,400.00 
Line 11 Net tax due                         $     2,181.00 
Line 12(a): Interest                        $          44.00 
Line 12(b): Penalty                         $        218.00 
Line 12(c): Form 2220 Interest              $            0.00 
Line 13: Total Due with Return              $     2,443.00 
                                            

                                Test 3 – RI -1065 (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                            $   2,000.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment      $   6,000.00 
Line 1c: Modification for Tax Incentives for Employers              $      600.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity       $   4,000.00 
Line 1e: Total Deductions                                           $ 12,600.00 
 
Schedule C 
 
Line 1a: Interest                                                   $   3,200.00 
Line 1b: Bonus Depreciation adjustment                              $   1,000.00 
Line 1c: Intangible addback                                         $   2,000.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                 $   1,800.00 
Line 1e: Taxable Portion of PPP Loan                                $          0.00 
Line 1d: Total Additions                                            $   8,000.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $   5,000.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $   1,000.00 
 
Schedule I 
 
AVERAGE NET BOOK VALUE                  COLUMN A                    COLUMN B 
                                        RHODE ISLAND                EVERYWHERE 
Line 1a: Inventory                                      $3,750.00   $6,250.00 
Line 1b: Depreciable assets                             $3,120.00   $5,200.00 
Line 1c: Land                                           $      0.00 $       0.00 
Line 1d Rent                                            $      0.00 $       0.00 
Line 1e Total                                           $6,870.00   $11,450.00 
Line 1f: Ratio in Rhode Island           0.600000 
 

                               Test 3 – RI -1065 (continued) 
 
RECEIPTS                                       COLUMN A                   COLUMN B 
                                               RHODE ISLAND               EVERYWHERE 
Line 2a: Rhode Island Sales                           $     60,000.00     $   100,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)             $              0.00           
Line 2b: Dividends                                    $            60.00  $          100.00 
Line 2c: Interest                                     $          120.00   $          200.00 
Line 2d: Rents                                        $          180.00   $          300.00 
Line 2e: Royalties                                    $          180.00   $          300.00 
Line 2f: Capital gains                                $            60.00  $          100.00 
Line 2g: Ordinary income                              $            60.00  $          100.00 
Line 2h Other income                                  $          300.00   $          500.00 
Line 2i: Income exempt from taxation                  $            60.00  $          100.00 
Line 2j: Total                                        $     61,020.00     $   101,700.00 
Line 2k: Ratio in Rhode Island               0.600000 
Salaries                                       COLUMN A                   COLUMN B 
                                               RHODE ISLAND               EVERYWHERE 
Line 3a: Salaries and wages                           $300,000.00         $500,000.00 
Line 3b: Ratio in Rhode Island               0.600000 
 
Ratios 
Line 4: Total of Rhode Island ratios         1.800000 
Line 5: Apportionment Ratio                  0.600000 
 
Schedule PTW 
 
Part A 
Line 1:        $   537,240.00 
Line 2:        1.000000 
 
Part B 
Line 4b:       $   537,240.00 
Line 10b:      $   537,240.00 
 
Schedule K-1 
 
SH  Shareholder        SSN             Address                            Ownership % 
  Name 
1 Ophelia Philippe  300-00-7000        68 Spring St, Ann Arbor, MI 48109  100% 
 
Complete Entity Information and Taxpayer Information using information provided 
Sections I, II and III – Complete based on ownership 
 
Section IV: 
Line 1:   $537,240 
Line 2:     $32,181 

                                     Test 4 – RI -1065 
 
Scenario: Taxpayer named Great Idea, LLC, at 45 Royal Road, Providence, RI 02908. This is 
the taxpayer’s first filing, so it is to be marked “Initial Return”. There is a balance due of 
$523.00. 
 
Additional information: 
FEIN 11-0009805 
Initial Return = Yes 
Entity type: Limited Liability Company – “LLC” 
Federal Taxable Income:  $ 800,000.00 
Extension Payment:       $        400.00 
Apportionment ratios:                  0.021725 
Final Determination on Schedule F: No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1065 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Schedule K-1 
 Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income                   $   800,000.00 
Line 2: Total Deductions                         $       3,333.00 
Line 3: Total Additions                          $       7,777.00 
Line 4: Adjusted taxable income                  $   804,444.00 
Line 5: Rhode Island Apportionment Ratio               0.021725 
Line 6: Apportioned Rhode Island taxable income  $     17,477.00 
Line 7a: Rhode Island Annual Fee                 $          400.00  
Line 7b: Jobs Growth Tax                         $              0.00  
Line 7c: Pass-through withholding from PTW       $          523.00 
Line 8a: Total tax and withholding               $          923.00 
Line 9a: Estimated Payments                      $              0.00 
Line 9d: Other Payments                          $          400.00 
Line 10 Total Payments                           $          400.00 
Line 11 Net tax due                              $          523.00 
Line 12(a): Interest                             $              0.00 
Line 12(b): Penalty                              $              0.00 
Line 12(c): Form 2220 Interest                   $              0.00 
Line 13: Total Due with Return                   $          523.00 
 

                               Test 4 – RI -1065 (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                             $ 1,111.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment       $        0.00 
Line 1c: Modification for Tax Incentives for Employers               $ 2,222.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity        $        0.00 
Line 1e: Total Deductions                                            $ 3,333.00 
 
Schedule C 
 
Line 1a: Interest                                                    $ 3,333.00 
Line 1b: Bonus Depreciation adjustment                               $        0.00 
Line 1c: Intangible addback                                          $ 2,444.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                  $        0.00 
Line 1e: Taxable Portion of PPP Loan                                 $ 2,000.00 
Line 1f: Total Additions                                             $ 7,777.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $ 219.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $ 611.00 
 
Schedule I 
 
AVERAGE NET BOOK VALUE                  COLUMN A                     COLUMN B 
                                        RHODE ISLAND                 EVERYWHERE 
Line 1a: Inventory                                      $     360.00 $7,453.00 
Line 1b: Depreciable assets                             $     250.00 $5,176.00 
Line 1c: Land                                           $     150.00               3,106.00 
Line 1d Rent                                            $     120.00               2,484.00 
Line 1e Total                                           $     880.00 $18,219.00 
Line 1f: Ratio in Rhode Island           0.048301 
 

                                  Test 4 – RI -1065 (continued) 
   
  RECEIPTS                                       COLUMN A                   COLUMN B 
                                                 RHODE ISLAND               EVERYWHERE 
  Line 2a: Rhode Island Sales                           $          480.00   $     99,379.00 
  Line 2a: Sales Under 44-11-14(a)(2)(i)(B)             $              0.00             
  Line 2b: Dividends                                    $          450.00   $     93,168.00 
  Line 2c: Interest                                     $          600.00   $   124,224.00 
  Line 2d: Rents                                        $              0.00 $              0.00 
  Line 2e: Royalties                                    $              0.00 $              0.00 
  Line 2f: Capital gains                                $          125.00   $     25,880.00 
  Line 2g: Ordinary income                              $          960.00   $   198,758.00 
  Line 2h Other income                                  $          300.00   $     62,112.00 
  Line 2i: Income exempt from taxation                  $              0.00 $              0.00 
  Line 2j: Total                                        $       2,915.00    $   603,521.00 
  Line 2k: Ratio in Rhode Island               0.004830 
  Salaries                                       COLUMN A                   COLUMN B 
                                                 RHODE ISLAND               EVERYWHERE 
  Line 3a: Salaries and wages                           $      6,000.00     $  498,137.00 
  Line 3b: Ratio in Rhode Island               0.012045 
   
  Ratios 
  Line 4: Total of Rhode Island ratios         0.065176 
  Line 5: Apportionment Ratio                  0.021725 
   
  Schedule PTW 
   
  Part A 
  Line 1:        $   17,477.00 
  Line 2:        0.5000000 
   
  Part B 
  Line 4b:       $       8,739.00 
  Line 10b:      $       8,739.00 
   
  Schedule K-1 
SH  Shareholder Name  SSN                Address                                   Ownership  
1  Tom Jefferson         100-00-9000  52 Cranberry Lane, South Dennis, MA 02660  50% 
2  Ann Washington        500-00-3000  1 Country Road, Johnston RI 02917            50% 
                                             
  Complete Entity Information and Taxpayer Information using information provided. 
  Sections I, II and III – Complete based on ownership 
   
  Section IV: 
  Line 1:   $8,739 
  Line 2:     $523 

                                  Test 5 – RI -1065 
 
Scenario: Taxpayer named Gratis Partnership at 1575 Silver Way, Cranston, RI 02920. 
Taxpayer is a General Partnership. You must use the “Partnership” check box for General 
Partnerships, otherwise a fee will be assessed. TP has an overpayment is $250.00. $200 is 
requested as a refund and $50.00 is a carryforward amount. 
 
Additional information: 
FEIN 11-0009876 
Entity type: Partnership -Note TP is not subject to RI Annual Fee on Schedule A, Line 7a. 
Federal Taxable Income:   $   1,310,290.00 
Apportionment ratios:          1.000000 
Final Determination in Schedule F: No 
 
This test will use the following sections, schedules(s) and form(s). 
 
  RI-1065 
  Schedule A 
  Schedule B 
  Schedule C 
  Schedule E 
  Schedule F 
  Schedule I  
  Schedule K-1 
  Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income                 $   1,310,290.00 
Line 2: Total Deductions                       $      121,200.00 
Line 3: Total Additions                        $        30,100.00 
Line 4: Adjusted taxable income                $   1,219,190.00 
Line 5: Rhode Island Apportionment Ratio       1.000000 
Line 6: Apportioned Rhode Island taxable income  $   1,219,190.00 
Line 7a: Rhode Island Annual Fee               $                 0.00   
Line 7b: Jobs Growth Tax                       $                 0.00 
Line 7c: Pass-through withholding from PTW     $                  0.00 
Line 8a: Total tax                             $                 0.00 
Line 9a: Estimated Payments                    $                 0.00 
Line 9d: Other Payments                        $          1,250.00 
Line 10 Total Payments                         $          1,250.00 
Line 14: Overpayment                           $          1,250.00 
Line 15: Amount of overpayment to be credited  $             250.00 
Line 16: Amount to be refunded                 $          1,000.00 
  

                               Test 5 – RI -1065 (continued) 
Schedule B 
 
Line 1a: Exempt Interest                                              $              0.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment        $   121,200.00 
Line 1c: Modification for Tax Incentives for Employers                $              0.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity         $              0.00 
Line 1e: Total Deductions                                             $   121,200.00 
 
Schedule C 
 
Line 1a: Interest                                                     $            0.00 
Line 1b: Bonus Depreciation adjustment                                $   30,100.00 
Line 1c: Intangible addback                                           $            0.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                   $            0.00 
Line 1e: Taxable Portion of PPP Loan                                  $            0.00 
Line 1f: Total Additions                                              $   30,100.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $     911.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $     725.00 
 
Schedule I 
 
AVERAGE NET BOOK VALUE                  COLUMN A                      COLUMN B 
                                        RHODE ISLAND                  EVERYWHERE 
Line 1a: Inventory                                     $     7,500.00 $     7,500.00 
Line 1b: Depreciable assets                            $     5,200.00 $     5,200.00 
Line 1c: Land                                          $     1,200.00 $     1,200.00 
Line 1d Rent                                           $     1,800.00 $     1,800.00 
Line 1e Total                                          $   15,700.00  $   15,700.00 
Line 1f: Ratio in Rhode Island           1.000000 
 

                                     Test 5 – RI -1065 (continued) 
 
RECEIPTS                                   COLUMN A                    COLUMN B 
                                           RHODE ISLAND                EVERYWHERE 
Line 2a: Rhode Island Sales                           80,000.00        $   100,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)             $     20,000.00                
Line 2b: Dividends                                    $       1,000.00 $       1,000.00 
Line 2c: Interest                                     $       2,000.00 $       2,000.00 
Line 2d: Rents                                        $       3,000.00 $       3,000.00 
Line 2e: Royalties                                    $       4,000.00 $       4,000.00 
Line 2f: Capital gains                                $       5,000.00 $       5,000.00 
Line 2g: Ordinary income                              $       1,500.00 $       1,500.00 
Line 2h Other income                                  $       2,500.00 $       2,500.00 
Line 2i: Income exempt from taxation                  $       3,500.00 $       3,500.00 
Line 2j: Total                                        $   122,500.00   $   122,500.00 
Line 2k: Ratio in Rhode Island               1.000000 
Salaries                                   COLUMN A                    COLUMN B 
                                           RHODE ISLAND                EVERYWHERE 
Line 3a: Salaries and wages                           $   500,000.00   $   500,000.00 
Line 3b: Ratio in Rhode Island               1.000000 
 
Ratios 
Line 4: Total of Rhode Island ratios         3.000000 
Line 5: Apportionment Ratio                  1.000000 
 
Schedule PTW 
 
Part A 
Line 1:        $   1,219,190.00 
Line 2:        0.6000000 
 
Part B 
Line 4b:       $      731,514.00 
Line 9b:       $      731,514.00 
Line 10b:      $                 0.00 
 
Schedule K-1 
SH  Shareholder Name  SSN                 Address                                Ownership % 
1 John Jones             100-00-4532      44 Dryden Rd, Baskett, KY 42402        30 
2 James Smyth            300-00-0408      1800 Municipal Dr, Patriot, IN 47038   30 
3 Kayla Jones            200-00-0715      25 Ocean St, Pawtucket RI 02860        40 
                                           
Complete Entity Information and Taxpayer Information using information provided. 
Sections I, II and III – Complete based on ownership 
 
Section IV:             
Line 1:   $0                  
Line 2:   $0 

                                Test 6 – RI -1120C 
 
Scenario:  Taxpayer named Colt, Inc, at 45 Anytown Street, North Providence, RI 02904. The 
return will have an overpayment of $765,500.00, $200,000.00 of which will be carried to the 
next tax year. 
  
Additional information: 
FEIN 11-0007600  
Federal Taxable Income:   $ 1,628,224,989.00 
Estimated payments:       $        3,000,000.00 
Pass-through withholding: $        1,800,000.00 
Other payments:           $        1,500,000.00 
Apportionment ratio:                0.300551 
 
This test will use the following sections, schedules(s) and form(s). 
  
  RI-1120C 
  Schedule A 
  Schedule B 
  Schedule C 
  Schedule H 
  Schedule B-CR  
 
Schedule A 
 
Line 1: Federal taxable income                     $ 1,628,224,989.00 
Line 2: Total Deductions                           $ 1,080,045,230.00 
Line 3: Total Additions                            $             75,194.00 
Line 4: Adjusted taxable income                    $    548,254,953.00 
Line 5: Rhode Island Apportionment Ratio                                 0.300551 
Line 6: Apportioned Rhode Island taxable income    $    164,778,574.00 
Line 7: Research & development adjustments         $      25,000,000.00 
Line 8a: Pollution control and hazardous waste     $      25,000,000.00 
Line 8b: Capital investment deduction              $                      0.00 
Line 9: Total adjustments                          $      50,000,000.00 
Line 10a: Rhode Island adjustable taxable income   $    114,778,574.00                
Line 11: Total tax                                 $        8,034,500.00 
Line 12: Rhode Island Credits from Schedule B-CR   $        3,500,000.00 
Line 13: Tax                                       $        4,534,500.00 
Line 14a: Recapture of Credits                     $           600,000.00 
Line 14b: Jobs Growth Tax                          $           400,000.00 
Line 15: Total Tax Due                             $        5,534,500.00 
Line 16: Estimated Payments                        $        3,000,000.00 
Line 17a: Other payments                           $        1,500,000.00 
Line 17b: RI pass-through withholding              $        1,800,000.00 
Line 18a: Total Payments                           $        6,300,000.00 
Line 18b: Previously processed overpayments                                    $0.00 
Line 18c: Net Payments                             $        6,300,000.00 

                               Test 6 – RI -1120C (continued) 
 
Schedule B 
 
Line 1a: Net operating loss deduction                    $      36,300,000.00 
Line 1b: Special deduction                               $ 1,000,000,000.00 
Line 1c: Exempt dividends and interest                   $        3,045,230.00 
Line 1d: Foreign Dividend Gross up                       $        5,000,000.00 
Line 1e: Bonus depreciation & Section 179 adjustment     $      35,000,000.00 
Line 1f: Modification for Tax Incentives                 $           700,000.00 
Line 1g: Total Deductions                                $ 1,080,045,230.00 
 
Schedule C 
 
Line 1a: Interest                                        $             15,000.00 
Line 1b: Rhode Island corporate taxes                    $             25,000.00 
Line 1c: Bonus depreciation                              $             25,194.00 
Line 1d: Taxable Portion of PPP Loan                     $             10,000.00 
Line 1e: Total Additions                                 $             75,194.00 
 
Schedule D Pass-through Withholding Paid on Entity’s Behalf 
 
 Pass-through entity    FEIN             Pass-through withholding 
 Wilson Corporation  05-0018512          $ 1,000,000.00 
 Distance Inc           06-1234567       $    800,000.00 
 
Schedule H Apportionment 
 
RECEIPTS                                   COLUMN A                    COLUMN B 
                                           RHODE ISLAND                EVERYWHERE 
Line 1a: Rhode Island Sales                          $60,110,200.00    $200,110,131.00 
Line 1a: Sales Under 44-11-14(a)(2)(i)(B)                    $    0.00            
Line 1b: Dividends                                   $ 37,568,875.00   $125,000,000.00 
Line 1c: Interest                           $631,157,100.00  $2,100,000,000.00 
Line 1d: Rents                                       $27,049,590.00    $90,000,000.00 
Line 1e: Royalties                                   $3,005,510.00     $10,000,000.00 
Line 1f: Capital gains                               $12,055,040.00    $40,000,000.00 
Line 1g: Ordinary income                             $15,027,550.00    $50,000,000.00 
Line 1h Other income                                 $18,033,060.00    $ 60,000,000.00 
Line 1i: Income exempt from taxation                 $21,038,570.00    $ 70,000,000.00 
Line 1j: Total                              $825,045,495.00  $2,745,110,131.00 
Line 2: Ratio in Rhode Island              0.300551 
 

                 Test 6 – RI -1120C (continued) 
 
Schedule B-CR 
 
Line 1: RI-2276-Tax Credit for Contributions to Scholarships  $    100,000.00 
Line 2: RI-2441-Adult and Child Day Care Assistance           $      30,000.00 
Line 3: RI-286B-Historic Preservation                         $    650,000.00 
Line 4: RI-2874-Employers Apprenticeship Credit               $    160,000.00 
Line 5: Residential Renewable Energy Systems                  $    150,000.00 
Line 6: RI-3468-Investment Tax Credit                         $    255,000.00 
Line 7: RI-3675-Employement Tax Credit                        $      90,000.00 
Line 8: RI-5009-Educational Assistance and Development        $    165,000.00 
Line 9: RI 5442-Low-Income Housing                            $    500,000.00 
Line 10: RI-6324-Adult Education Tax Credit                   $        5,000.00 
Line 11: RI-6754-Rhode Island New Qualified Jobs              $    414,000.00 
Line 12: RI-7233-Rhode Island Small Business Development Fund $    105,000.00 
Line 13: RI-7253 – Rebuild Rhode Island Tax Credit            $    310,000.00 
Line 14: RI-7695E- Research and Development Expense           $      30,000.00 
Line 15: RI-769P-Reasearch and Development Property           $    400,000.00 
Line 16: RI-8201 Motion Picture Production Company            $    135,000.00 
Line 17: RI-8826-Disabled Access Credit                       $        1,000.00 
Line 18: RI-9261- Jobs Development Rate Reduction             $               0.00 
Line 19: Total Rhode Island Credits                           $ 3,500,000.00 
  

                                   Test 7 – RI -1120C 
                                                 
Scenario: Designated Agent/Taxpayer named Champions, Inc, at 27 161st Street, Bronx, NY 
10451 is filing a calendar year end return and is a Combined Filer. The retutn will have a tax 
balance due of $400.00.  
                                                 
Additional information: 
FEIN 11-0008812  
Federal Taxable Income:   $2,500,000.00 
Estimated payments:       $              0.00 
Other payments:           $          400.00 
Apportionment ratio               0.000125 
 
This test will use the following sections, schedules(s) and form(s). 
  
  RI-1120C 
  Schedule A 
  Schedule B 
  Schedule C 
  Schedule H 
  Schedule CGM  
 
Schedule A 
 
Line 1: Federal taxable income                   $       2,500,000.00 
Line 2: Total Deductions                         $   316,345,600.00 
Line 3: Total Additions                          $          105,654.00 
Line 4: Adjusted taxable income                  $  (313,739,946.00) 
Line 5: Rhode Island Apportionment Ratio                        0.000125 
Line 6: Apportioned Rhode Island taxable income  $           (39,217.00)   
Line 7: Research & development adjustments       $                     0.00 
Line 8a: Pollution control and hazardous waste   $                     0.00 
Line 8b: Capital investment deduction            $            50,000.00 
Line 9: Total adjustments                        $            50,000.00 
Line 10a: Rhode Island adjustable taxable income  $           (89,217.00)   
Line 11: Total tax                               $                 800.00 
Line 12: Rhode Island Credits from Schedule B-CR $               0.00 
Line 13: Tax                                     $                 800.00 
Line 14a: Recapture of Credits                   $                     0.00 
Line 14b: Jobs Growth Tax                        $                     0.00 
Line 15: Total Tax Due                           $                 800.00 
Line 16: Estimated Payments                      $                     0.00 
Line 17a: Other payments                         $                 400.00 
Line 17b: RI pass-through withholding            $                     0.00 
Line 18a: Total Payments                         $                 400.00 
Line 18b: Previously processed overpayments      $                     0.00 
Line 18c: Net Payments                           $                 400.00 
Line 19: Net tax due                             $                 400.00 
Line 21: Total tax due with return               $                 400.00 
                                                 

                                Test 7 – RI -1120C (continued) 
  
 Schedule B 
  
 Line 1a: Net operating loss deduction                    $   45,000,000.00 
 Line 1b: Special deduction                                           $ 130,000,000.00 
 Line 1c: Exempt dividends and interest                               $   22,000,000.00 
 Line 1d: Foreign Dividend Gross up                                   $   70,000,000.00 
 Line 1e: Bonus depreciation & Section 179 adjustment                 $   18,000,000.00 
 Line 1f: Modification for Tax Incentives                             $   31,345,600.00 
 Line 1g: Total Deductions                                            $ 316,345,600.00 
  
 Schedule C 
  
 Line 1a: Interest                                                    $         37,524.00 
 Line 1b: Rhode Island corporate taxes                                $         12,250.00 
 Line 1c: Bonus depreciation                                          $         36,000.00 
 Line 1d: Taxable Portion of PPP Loan                                 $         19,880.00 
 Line 1e: Total Additions                                             $       105,654.00 
  
 Schedule H Apportionment 
 RECEIPTS                                     COLUMN A                            COLUMN B 
                                              RHODE ISLAND                        EVERYWHERE 
 Line 1a: Rhode Island Sales                                          $25,000.00  $200,000,000.00 
 Line 1a: Sales Under 44-11-14(a)(2)(i)(B)                            $    0.00                                   
 Line 1b: Dividends                                                   $ 15,625.00 $125,000,000.00 
 Line 1c: Interest                                                    $262,500.00  $2,100,000,000.00 
 Line 1d: Rents                                                       $11,250.00          $90,000,000.00 
 Line 1e: Royalties                                                   $1,250.00           $10,000,000.00 
 Line 1f: Capital gains                                               $5,000.00           $40,000,000.00 
 Line 1g: Ordinary income                                             $6,250.00           $50,000,000.00 
 Line 1h Other income                                                 $7,500.00   $ 60,000,000.00 
 Line 1i: Income exempt from taxation                                 $8,750.00   $ 70,000,000.00 
 Line 1j: Total                                                       $343,125.00  $2,745,110,131.00 
 Line 2: Ratio in Rhode Island                 0.000125 
  
 Schedule-CGM contains 2 members and the designated agent: 
 CGM Member Name  FEIN                Nexus  CGM Member Address 
                                               st
 Champions, Inc          11-0008812     Yes  27 161  STREET, BRONX, NY 10451 
 Core Four, Inc          11-0008813     Yes  34 SPRINGFIELD BLVD, SAN DIEGO, CA 10678 
 Clipper, Inc            11-0008814     No   1 CLIPPER WAY, TUSCON, AZ 14712 
                                              
Please note: The combined group is required to attach a computational schedule or schedules with columns which 
report the income and apportionment information of all entities of the taxpayer member’s combined group, as well 
as any supporting information required to substantiate the amounts in the computation schedule or schedules. The 
schedule format used for Federal consolidated returns is preferable.  
 
The computational schedule(s) must be attached/uploaded as a PDF when the MeF return is transmitted. 

                                  MeF Notes        
 
Where to find the MeF registration form and schema information 
https://tax.ri.gov/resources/software-developers  
 
Rhode Island requires testing and registration every year.  
 
Manifest Information: 
 • Here is the list of items we expect in the StateSubmissionType element in the 
   manifest. 
         o "RI1120C" 
         o "RI1120S" 
         o "RI1065" 
 
Business Rules: 
 •  Must be an original filing we do not allow duplicates.  
 •  The other is the software ID most be approved. 
 
Rule Number  Rule Text 
 
X0000-002  Incorrect Transmission data. 
X0000-003  SubmissionId in the submission file mismatches SubmissionId in the manifest 
           file. 
X0000-004  No submission file found in state submission directory.  
X0000-005  The XML data has failed schema validation. 
X0000-006  MeF Gateway experiences system error. 
X0000-007  Other State Submission 
X0000-008  The namespace declarations in the root element of the return ('Return' 
           element) is incorrect. 
1040-060   Software Developer ID must be approved for Individual Efile. 
1040-062   Transmission cannot be a duplicate of a previously accepted transmission. 
 
1120-060   Software Developer ID must be approved for Individual Efile. 
1120-062   Transmission cannot be a duplicate of a previously accepted transmission.