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        2023 INSTRUCTIONS FOR FILING RI-1040 

                                  WHAT’S NEW FOR TAX YEAR 2023
        Each year the RI Division of Taxation is required to make an inflationary adjustment for the following amounts: 
        •   Standard deduction amounts (see page I-4 for the increased amounts) 
        •   Exemption amount (see page I-4 for the increased amount) 
        •   Income tax brackets (see page I-11 for the new tiers) 
        •   Increased Standard Deduction and Exemption phaseout amount (see page I-4 for the increased amount) 
        •   Federal AGI amounts for the social security modification (see worksheet on page 18) 
        •   Federal AGI amounts for the pension and annuity modification (see instructions on page I-9) 
        •   RI-1040H - Property Tax Relief Credit (see Form RI-1040H) 
 
        Additional changes for tax year 2023 include: 
        •   New Low-Income Housing tax credit on RI Schedule CR (see instructions on page I-8) 
        •   New Decreasing Modification for Military Service Pensions on RI Schedule M (see instructions on page I-10) 
        •   New exemption for Medicaid recipients on Form IND-HEALTH (see instructions on page IND-6) 

                                             GENERAL INSTRUCTIONS 

 The RI-1040 Resident booklet contains returns and instructions for filing               (1)  an intent to abandon the former domicile, 
the 2023 Rhode Island Resident Individual Income Tax Return. Read the in-                (2)  an intent to acquire a new domicile and 
structions in this booklet carefully.  For your convenience we have provided             (3)  actual physical presence in a new domicile. 
“line by line instructions” which will aid you in completing your return. Please       
print or type so that it will be legible.  Fillable forms are available on our web-    
site at www.tax.ri.gov.  Check the accuracy of your name(s), address, social          JOINT AND SEPARATE RETURNS 
security number(s) and the federal identification numbers listed on RI Sched-           JOINT RETURNS: Generally, if two married individuals file a joint federal 
ule W.                                                                                income tax return, they also must file a joint Rhode Island income tax return. 
 Most resident taxpayers will only need to complete the first three pages             However, if either one of the married individuals is a resident and the other 
of Form RI-1040, RI Schedule W, RI Schedule E and RI Schedule U.  Those               is a nonresident, they must file separate returns, unless they elect to file a 
taxpayers claiming modifications to federal adjusted gross income must                joint return as if both were residents of Rhode Island.  If the resident spouse 
complete RI Schedule M on pages 9 and 10. Taxpayers claiming a credit for             files separately in Rhode Island and a joint federal return is filed for both 
income taxes paid to another state must complete RI Schedule II on page               spouses, the resident spouse must compute income, exemptions, credits  
3.  See page I-6 if claiming credit for multiple states.                              and tax as if a separate federal return had been filed. 
 These instructions are for the use of full year resident taxpayers only.               If neither spouse is required to file a federal income tax return and either 
Nonresidents and part-year residents will file their Rhode Island Individual          or both are required to file a Rhode Island income tax return, they may elect 
Income Tax Returns using Form RI-1040NR.  Forms and instructions are                  to file a joint Rhode Island income tax return. 
available upon request at the Rhode Island Division of Taxation and on our              Individuals filing joint Rhode Island income tax returns are both equally li-
website at:                                                                           able to pay the tax.  They incur what is known as “joint and several liability” 
  https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms.            for Rhode Island income tax. 
                                                                                         
Complete your 2023 Federal Income Tax Return first.                                     SEPARATE RETURNS:Married individuals filing separate federal income 
 It is the basis for preparing your Rhode Island income tax return. In gen-           tax returns must file separate Rhode Island income tax returns. 
eral, the Rhode Island income tax is based on your federal adjusted gross              
income.                                                                                
 Accuracy and attention to detail in completing the return in accordance              MILITARY PERSONNEL 
with these instructions will facilitate the processing of your tax return.  You         Under the provisions of the Soldiers and Sailors Civil Relief Act, the serv-
may find the following points helpful in preparing your Rhode Island Income           ice pay of members of the armed forces can only be subject to income tax 
Tax Return.                                                                           by the state of which they are legal residents.  Place of legal residence at 
                                                                                      the time of entry into the service is normally presumed to be the legal state 
                                                                                      of residence and remains so until legal residence in another state is estab-
WHO MUST FILE A RETURN                                                                lished and service records are changed accordingly.  The Rhode Island in-
 RESIDENT INDIVIDUALS – Every resident individual of Rhode Island                     come tax is imposed on all the federal taxable income of a resident who is 
who is required to file a federal income tax return must file a Rhode Island          a member of the armed forces, regardless of where such income is received.    
individual income tax return (RI-1040).                                                 Military pay received by a nonresident service person stationed in Rhode 
 A resident individual who is not required to file a federal income tax return        Island is not subject to Rhode Island income tax.  This does not apply to 
may be required to file a Rhode Island income tax return if his/her income            other income derived from Rhode Island sources, e.g., if the service person 
for the taxable year is in excess of the sum of his/her Rhode Island personal         holds a separate job, not connected with his or her military service, income 
exemptions and applicable standard deduction.                                         received from that job is subject to Rhode Island income tax.   
                                                                                        In addition, under the provisions of the Military Spouses Residency Relief 
 “Resident” means an individual who is domiciled in the State of Rhode                Act, income for services performed by the servicemember’s spouse can only 
Island or an individual who maintains a permanent place of abode in Rhode             be subject to income tax by the state of his/her legal residency if the ser-
Island and spends more than 183 days of the year in Rhode Island.                     vicemember’s spouse meets certain conditions.   
 For purposes of the above definition, domicile is found to be a place an               Income for services performed by the servicemember’s spouse in Rhode 
individual regards as his or her permanent home – the place to which he or            Island would be exempt from Rhode Island income tax if the servicemem-
she intends to return after a period of absence.  A domicile, once established,       ber’s spouse moved to Rhode Island solely to be with the servicemember 
continues until a new fixed and permanent home is acquired.  No change of             complying with military orders sending the servicemember to Rhode Island.  
domicile results from moving to a new location if the intention is to remain          The servicemember and the servicemember’s spouse must also share the 
only for a limited time, even if it is for a relatively long duration.  For a married same non-Rhode Island domicile. 
couple, normally both individuals have the same domicile.                               However, other income derived from Rhode Island sources such as busi-
 Any person asserting a change in domicile must show:                                 ness income, ownership or disposition of any interest in real or tangible per-
                                                                      Page I-1                                                                Revised 11/2023

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sonal property and gambling winnings are still subject to Rhode Island in-      WHERE TO GET FORMS 
come tax.                                                                       Forms (and instructions) may be obtained by: 
Internal Revenue Code provisions governing armed forces pay while serving        - visiting the Division of Taxation’s website:  
in a “combat zone” or in an area under conditions that qualify for Hostile Fire    https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms  
Pay are applicable for Rhode Island purposes.                                    - calling the Division of Taxation’s Forms Request line: (401) 574-8970 
                                                                                 - emailing the Division of Taxation’s Forms address: Tax.Forms@tax.ri.gov  
                                                                                 
DECEASED TAXPAYERS                                                               
 If the taxpayer died before filing a return for tax year 2023, the taxpayer’s  MISSING OR INCORRECT FORM W-2 
spouse or personal representative must file and sign a return for the person     This form is given to you by your employer showing the amount of income 
who died if the deceased was required to file a return.  A personal represen-   tax withheld on your behalf by your employer.  A copy of it must accompany 
tative can be an executor, administrator or anyone who is in charge of the      your Rhode Island income tax return if you are to receive credit for such 
taxpayer’s property.                                                            withheld tax.  Only your employer can issue or correct this form.  If you 
 The person filing the return should check the “deceased” check box after       have not received a Form W-2 from your employer by February 15, 2024 or 
the deceased’s name.                                                            if the form which you have received is incorrect, contact your employer as 
  If you are claiming a refund as a surviving spouse filing a joint return with soon as possible. 
the deceased, no other form is needed to have the refund issued to you.          
However, all other filers requesting a refund due the deceased, must file        
Form RI-1310, Statement of Person Claiming Refund Due a Deceased Tax-           CHANGES IN YOUR FEDERAL TAXABLE INCOME OR  
payer, to claim the refund. 
 If you are filing Form RI-1040H, the right to file a claim does not survive    FEDERAL TAX LIABILITY 
a person's death.  Therefore, a claim filed on behalf of a deceased person       You must report to the Rhode Island Division of Taxation any change or 
cannot be allowed.  If the claimant dies after having filed a timely claim, the correction in federal taxable income or federal tax liability as reported on 
amount thereof will be disbursed to another member of the household as          your federal income tax return, whether resulting from the filing of an 
determined by the Tax Administrator.                                            amended federal return or otherwise.  Such report must be made within 
                                                                                ninety (90) days after filing an amended federal return or final determination 
                                                                                of such change by the Internal Revenue Service. Report any changes on 
WHERE AND WHEN TO FILE                                                          Form RI-1040, and check the Amended checkbox.  Using the Supplement 
Rhode Island income tax returns will be considered timely filed if post-        to Individual Income Tax Return, provide an explanation of the changes to 
marked by Monday, April 15, 2024.                                               your income, deductions and/or credits.  Attach the supplement to your 
                                                                                amended return along with all schedules that are part of your return, not just 
If you are claiming a refund, mail your return to:                              those that were changed because of the amendment.  The Supplement can 
                                                                                be found on page 23 of the Resident Booklet or on the Division of Taxation’s 
        Rhode Island Division of Taxation                                       website at: 
        One Capitol Hill                                                         https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms 
        Providence, RI 02908 – 5806                                              
                                                                                 
If you are making a payment, mail your return, payment and Form RI-1040V        RHODE ISLAND LOTTERY PRIZES AND GAMBLING WINNINGS 
to:                                                                              Winnings and prizes received from the Rhode Island Lottery and other 
        Rhode Island Division of Taxation                                       gambling establishments are taxable under the Rhode Island personal in-
        One Capitol Hill                                                        come tax law and are to be included in the income of both residents and 
        Providence, RI 02908 – 5807                                             nonresidents alike. 
                                                                                  
EXTENSION OF TIME                                                               ESTIMATED INCOME TAX PAYMENTS 
 Any extension of time granted for filing an individual income tax return        If a taxpayer can reasonably expect to owe more than $250 after allowing 
shall not operate to extend the time for the payment of any tax due on such     for withholding tax and/or credits, he or she must make estimated tax pay-
return.                                                                         ments.  Estimated tax payments are made on Form RI-1040ES that has in-
In General -                                                                    structions for computing the estimated tax and making payments. 
      (1) An individual who is required to file a Rhode Island income tax        
 return shall be allowed an automatic six month extension of time to file        
 such return.                                                                   PAYMENTS OR REFUNDS 
      (2) An application must be prepared in duplicate on form RI-4868.          Any PAYMENT of tax liability shown on your return to be due to the State 
      (3) The original of the application must be filed on or before the date   of Rhode Island must be paid in full with your return. Complete and submit 
 prescribed for the filing of the return of the individual with the Rhode       Form RI-1040V with your payment. 
 Island Division of Taxation.                                                      
      (4) Such application for extension must show the full amount prop-         An amount due of less than five dollars ($5) need not be paid. 
 erly estimated as tax for such taxpayer for such taxable year, and such          
 application must be accompanied by the full remittance of the amount            See “Where and When to File” for mailing instructions. 
 properly estimated as tax which is unpaid as of the date prescribed for          
 the filing of the return.                                                       A REFUND will be made if an overpayment of income tax is shown on 
                                                                                your return, unless you indicate on your return that such overpayment is to 
NOTE: If no payment is required to be made with your Rhode Island exten-        be credited to your estimated tax liability for 2024.  No other application for 
sion form and you are filing a federal extension form for the same period of    refund is necessary.  Please note that no refund can be made unless your 
time, you do not need to submit the Rhode Island form.  Attach a copy           return is properly signed.  
of Federal Form 4868 or the electronic acknowledgment you receive from                
the IRS to your Rhode Island individual income tax return at the time it is      Refunds of less than $5.00 will not be paid unless specifically requested.  
submitted.                                                                        
                                                                                 See “Where and When to File” for mailing instructions. 
Filing for an extension of time to file Form RI-1040 does not extend the time     
to file Form RI-1040H, Rhode Island Property Tax Relief Claim or Form RI-         
6238, Rhode Island Residential Lead Paint Credit. Rhode Island income tax       REFUND CLAIMS 
returns will be considered timely filed if post-marked by Monday, April 15,      R.I. Gen. Laws § 44-30-87 provides different time periods within which a 
2024.                                                                           refund claim is allowed.  A refund may be claimed within three (3) years of 

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filing a return or two (2) years from the time the tax was paid, whichever ex-  SECTION 179 DEPRECIATION 
pires later.                                                                     Rhode Island passed a bill disallowing the increase in the Section 179 
 If a claim is made within the three (3) year period, the amount of the refund  depreciation under the Jobs & Growth Tax Relief Reconciliation Act of 2003.  
cannot exceed the amount of tax paid within that three (3) year period.         Section 179 depreciation will remain limited to $25,000 for Rhode Island in-
 If a claim is made within the two (2) year period, the amount of refund        come tax purposes.  When filing your Rhode Island tax return, a deduction 
may not exceed the portion of tax paid during the two (2) years preceding       is allowed for depreciation taken on your federal return in prior years which 
the filing of the claim.                                                        was previously taken as an increasing modification to adjusted gross in-
                                                                                come. Enter the deduction as a modification on Schedule M - page 1, line 
 For purposes of this section, any income tax withheld from the taxpayer        1j. 
during any calendar year and any amount paid as estimated income tax for         A separate schedule of depreciation must be kept for Rhode Island pur-
a taxable year is deemed to have been paid on the fifteenth day of the fourth   poses.  The gain or loss on the sale or other disposition of the asset is to be 
month following the close of the taxable year for which the payments were       determined, for Rhode Island purposes, using the Rhode Island depreciation 
being made.                                                                     schedule. 
 For more information, call the Personal Income Tax Section at                   Legislation passed in July of 2013 sets Rhode Island to conform with the  
(401) 574-8829, option #3.                                                      federal Section 179 deduction amounts for all assets placed in service on 
                                                                                or after January 1, 2015. 
                                                                                 
VICTIM OF IDENTITY THEFT                                                         
 If you are a victim of identity theft, attach a copy of Federal Form 14039     TUITION SAVINGS PROGRAM – SECTION 529 
to your return.                                                                  A modification decreasing federal adjusted gross income may be claimed 
                                                                                for contributions made to a Rhode Island “qualified tuition program" under 
                                                                                section 529 of the Internal Revenue Code, 26 U.S.C. §529.  The maximum 
SIGNATURE                                                                       modification shall not exceed $500, $1,000 if a joint return, regardless of the 
 You must sign your Rhode Island income tax return.  If filing a joint return,  number of accounts.  Taxpayers should claim the modification on Schedule 
both married individuals must sign the return.  An unsigned return cannot       M - page 1, line 1g.  
be processed.                                                                     If the funds are rolled over to a Tuition Savings Plan of another state or 
 Any paid preparer who prepares a taxpayer’s return must also sign as           are an unqualified withdrawal, recapture is required. 
“preparer”.  If a firm or corporation prepares the return, it should be signed   Taxpayers may also take a modification decreasing federal adjusted gross 
in the name of the firm or corporation.                                         income in the amount of any qualified withdrawal or distribution from the “Tu-
 If you wish to allow the Tax Division to contact your paid preparer should     ition Saving Program” which is included in federal adjusted gross income.  
questions arise about your return, check the appropriate box located below      Taxpayers should claim the modification on Schedule M - page 1, line 1g.  
the preparer’s information.                                                       
                                                                                  
                                                                                RHODE ISLAND TAX CREDITS 
 NET OPERATING LOSS DEDUCTIONS                                                   Rhode Island law provides special Rhode Island tax credits which may 
   The Rhode Island Personal Income Tax law relating to Net Operating Loss      be applied against the Rhode Island income tax.  Before claiming any cred-
deduction (NOL) has been amended by enactment of R.I. Gen. Laws § 44-           its, taxpayers should refer to the Rhode Island law and/or regulations for 
30-2.8 and R.I. Gen. Laws § 44-30-87.1.                                         specific requirements for each credit such as carry over provisions and the 
 Under the provisions of R.I. Gen. Laws § 44-30-87.1, for losses incurred       order in which the credits must be used.  Taxpayers claiming credits must 
for taxable years beginning on or after January 1, 2002, an NOL deduction       attach RI Schedule CR and the proper form(s) and other documentation to 
may not be carried back for Rhode Island personal income tax purposes,          the return; failure to do so will result in disallowance of the credit.  A list of 
but will only be allowed as a carry forward for the number of succeeding        allowable Rhode Island credits is available on RI Schedule CR. 
years as provided in IRS §172.  A carry forward can only be used on the          If you do not see a particular credit on RI Schedule CR, that means the 
Rhode Island return to the extent that the carry forward is used on the federal credit is no longer allowed against personal income tax. 
return.                                                                          See page I-7 of these instructions for more information. 
 Should you have any questions regarding this matter, please call the Per-        
sonal Income Tax Section at (401) 574-8829, option #3.                            
                                                                                INTEREST 
                                                                                 Any tax not paid when due, including failure to pay adequate estimated 
BONUS DEPRECIATION                                                              tax, is subject to interest at the rate of 12% (0.1200) per annum. 
 A bill passed disallowing the federal bonus depreciation for Rhode Island       Interest on refunds of tax overpayments will be paid if the refund is not 
tax purposes. When filing a Rhode Island tax return any bonus depreciation      paid within ninety (90) days of the due date or the date the completed return 
taken for federal purposes must be added back to income as a modification       was filed, whichever is later. The interest rate for tax overpayments is 8.50% 
on RI Schedule M - page 2, line 2d for Rhode Island purposes. In subse-         (0.0850) per annum.  
quent years, when federal depreciation is less than what previously would         
have been allowed, the difference may be deducted from income as a mod-           
ification on RI Schedule M - page 1, line 1 i for Rhode Island purposes.        PENALTIES 
                                                                                 The law provides for penalties in the following circumstances: 
 A separate schedule of depreciation must be kept for Rhode Island pur-          •Failure to file an income tax return by the due date.  A late filing penalty 
poses.  The gain or loss on the sale or other disposition of the asset is to be will be assessed at 5% (0.0500) per month on the unpaid tax for each month 
determined, for Rhode Island purposes, using a Rhode Island depreciation        or part of a month the return is late.  The maximum late filing penalty is 25% 
schedule.                                                                       (0.2500). 
                                                                                 •Failure to pay any tax due by the due date.  A late payment penalty will 
 EXAMPLE: A company bought equipment after September 11, 2001 that              be assessed at 1/2% (0.0050) per month on the unpaid tax for each month 
cost $10,000 and had a 10 year life and qualified for 30% bonus deprecia-       or part of a month the tax remains unpaid.  The maximum late payment 
tion. Depreciation for federal purposes in the first year was $3,700 (30% X     penalty is 25% (0.2500). 
$10,000) + (10% x 7,000). Normal depreciation in the first year would have       •Preparing or filing a fraudulent income tax return. 
been $1,000.  The Company should add back on RI Schedule M, page 2,              
line 2d the amount of $2,700 ($3,700 - $1,000).  In subsequent years the        Regulation 280-RICR-20-55-4 implements the state law enacted in 2013 
company should deduct $300 ($1000 - $700) each year while depreciation          which establishes civil and criminal penalties for paid preparers who prepare 
lasts. The deduction should be on RI Schedule M - page 1, line 1i .             Rhode Island personal income tax returns with the intent to wrongfully evade 
 If a taxpayer has already filed a return, an amended return should be filed.   or reduce a tax obligation.   
Questions on this procedure should be addressed by calling the Personal          
Income Tax Section at (401) 574-8829, option #3. 
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USE OF FEDERAL INCOME TAX INFORMATION                                             ules that are part of your return, not just those that were changed because 
 All amounts reported from the Federal Forms 1040, 1040NR and 1040-               of the amendment.  In addition provide any documents required to support 
SR, as well as those reported on Form RI-1040, are subject to verification        those schedules that are a part of your return.  The Supplement can be found 
and audit by the Rhode Island Division of Taxation.                               on page 23 of the Resident Booklet or on the Division of Taxation’s website: 
 The Rhode Island Division of Taxation and the Internal Revenue Service            https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms 
exchange income tax information to verify the accuracy of the information          
reported on Federal and Rhode Island income tax returns.                           
                                                                                  OTHER QUESTIONS 
                                                                                   Obviously the foregoing general instructions and the specific instructions 
AMENDED RETURNS                                                                   for completing the return form(s) which follow will not answer all questions 
 Report any changes to your original filing on Form RI-1040, and check            that may arise.  If you have any doubt regarding completion of your return, 
the Amended checkbox.  Using the Supplement to Individual Income Tax              further assistance may be obtained at the Division of Taxation, One Capitol 
Return, provide an explanation of changes to your income, deductions or           Hill, Providence RI 02908-5801 or by calling the Personal Income Tax Sec-
credits.  Attach the supplement to your amended return along with all sched-      tion at (401) 574-8829, option #3. 

                                       SPECIFIC LINE INSTRUCTIONS 

NAME AND ADDRESS                                                                  RI Schedule M is discussed further beginning on page I-8 of these instruc-
 Complete the identification portion of the return, including your name and     tions. 
social security number, your spouse’s name and social security number (if          
applicable), address, daytime telephone number and your city or town of           Line 3 – Modified Federal Adjusted Gross Income: Determine your mod-
legal residence.                                                                  ified federal adjusted gross income by combining the amount on line 1 with 
                                                                                  the amount on line 2.  
ELECTORAL SYSTEM CONTRIBUTION                                                      
 You may designate a contribution of five dollars ($5) or ten dollars ($10)       Line 4 – Deductions: Enter your Rhode Island standard deduction from the 
if married and filing a joint return, to the account for the public financing of  list in the next column.  Rhode Island does not allow the use of federal     
the electoral system.  The first two dollars ($2) or four dollars ($4) if married itemized deductions.  
                                                                                   
and filing a joint return, up to a total of two hundred thousand dollars                                         Single    $10,000 
($200,000) collectively for all parties and the nonpartisan account, shall be                         Married Joint    $20,050 
allocated only to political parties which at the preceding general election,             Qualifying Widow(er)    $20,050 
nominated a candidate for governor and such candidate polled at least 5                        Married Separate    $10,025 
percent of the entire vote cast in the state for governor.  The remaining funds             Head of Household    $15,050 
shall be allocated for the public financing of campaigns for governor.             
 An electoral system contribution will NOT increase your tax due or reduce        However, if line 3 is more than $233,750 see the Exemption Worksheet on 
your refund.                                                                      the inside of the back cover to compute your exemption amount. 
                                                                                   
DESIGNATION OF POLITICAL PARTY                                                    Line 5 - Subtract line 4 from line 3.  If zero or less, enter zero. 
 If you don’t name a political party, your contribution will by credited to the    
nonpartisan general account or you can check the box and designate a po-          Line 6 – Exemptions:Complete RI Schedule E (found on page 5 of the RI-
litical party. If you designate:                                                  1040 Resident booklet) listing the name, social security number, date of birth 
 (1) a political party which did not receive at least 5 percent of the entire     and relationship to you of each dependent for whom you are claiming an ex-
 vote for Governor in the preceding general election,                             emption.  Enter the number of Exemptions from RI Schedule E, line 5 in the 
 (2) a non-existent political party,                                              box on line 6.  Attach RI Schedule E to your RI-1040 tax return. 
 (3) a particular office,                                                          
 (4) an individual officeholder or political figure, or                           RI Schedule E is discussed further on page I-7 of these instructions. 
 (5) a national party which is not a state party, your electoral system            
 contribution will be credited to the nonpartisan general account.                Exemption Amount: Multiply the number of exemptions in the box by 
 If you designate more than one political party, your contribution will be        $4,700. 
credited to the first political party named.                                       
                                                                                  However, if line 3 is more than $233,750 see the Exemption Worksheet on 
FILING STATUS                                                                     the inside of the back cover to compute your exemption amount. 
 Check the appropriate box to indicate your filing status.  Generally your         
filing status for Rhode Island income tax purposes is the same as for Federal     NOTE:   If someone else can claim you on their return, your exemption 
income tax purposes.                                                              amount is zero. 
                                                                                    
 Taxpayers using the filing status of Qualifying Surviving Spouse on their        Line 7 – Rhode Island Taxable Income: Subtract line 6 from line 5.  If zero 
Federal return should use the filing status of Qualifying Widow(er) on their      or less, enter zero. 
Rhode Island return.                                                               
                                                                                  Line 8 – Rhode Island Income Tax: Enter the RI income tax from the RI 
                                                                                  Tax Table or Computation Worksheet.   
                                                                                   
                                                                                  Line 9a – Rhode Island Percentage of Allowable Federal Credit: Enter 
                 INCOME, TAX AND CREDITS                                          the amount of allowable federal credit from page 3, RI Schedule I, line 22. 
                                                                                   
                                                                                  Line 9b – Credit for Taxes Paid to Other States: Enter amount of credit 
Line 1 – Federal Adjusted Gross Income: Enter your federal adjusted               for taxes paid to other states from page 3, RI Schedule II, line 29.  If credit 
gross income from Federal Form 1040 or Federal Form 1040-SR, line 11.             is claimed for taxes paid to more than one state, make a separate calculation 
                                                                                  of each state using Form RI-1040MU which can be found on page 11 of the 
Line 2 – Modifications: Enter your net modifications from RI Schedule M -         RI-1040 Resident booklet.   
page 2, line 3.  If you are claiming a modification, you must attach RI Sched-     
ule M along with supporting documentation to your return.                         Form RI-1040MU is discussed further on page I-6 of these instructions. 
                                                                                   
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NOTE: You must attach a signed copy of each state return for which you half of the members or partners of a Pass-through entity shall also be
are claiming credit. Failure to attach copies could result in the credit being claimed on RI Schedule W and included in the amount for Line 14a.
disallowed. Form RI-1099E must be attached to your return

Line 9c - Other Rhode Island Credits: Enter amount of Other Rhode Island RI Schedule W is discussed further on page I-7 of these instructions.
Credits from RI Schedule CR, line 9. Attach RI Schedule CR and your orig-
inal certificate(s) or a carry-forward schedule to your RI-1040. NOTE: You can not claim Rhode Island Temporary Disability Insurance
payments (RI TDI or SDI) as income tax withheld. These amounts are
NOTE: All credits require the original certificate be attached to the return non-refundable on Form RI-1040.
unless the credit amount is a carry forward from a prior year. Failure to at-
tach the original certificate will result in the disallowance of the credit until Line 14b – 2023 Estimated Payments and Amount Applied from 2022
the original is provided. Return: Enter the amount of estimated payments paid in 2023 Form RI-
1040ES and the amount of overpayment applied from your 2022 return.
RI Schedule CR is discussed further on page I-7 of these instructions.
Line 14c – Property Tax Relief Credit: Enter the amount of allowable prop-
Line 9d - Total Rhode Island Credits: Add lines 9a, 9b and 9c. erty tax relief credit from Form RI-1040H, line 13. If you are filing a Rhode
Island Form RI-1040, attach Form RI-1040H to your RI-1040. However, if
Line 10a – Rhode Island Income Tax after Credits: Subtract line 9d from you are not required to file a Form RI-1040 or if you are filing an extension
line 8. If zero or less, enter zero. for your RI-1040, you may file Form RI-1040H separately to claim your prop-
erty tax relief credit. Filing an extension of time to file Form RI-1040 does
Line 10b - Recapture of Prior Year Other Rhode Island Credits: Enter NOT extend the time to file Form RI-1040H.
amount of Credit Recapture from page 6, RI Schedule CR, line 12.
Form RI-1040H, Rhode Island Property Tax Relief Claim, must be filed
Line 11 – Rhode Island Checkoff Contributions: Enter the amount of by April 15, 2024.
checkoff contributions from page 3, RI Checkoff Contributions Schedule, line
37. A list of the checkoff contributions can be found on page I-6 of these in- Form RI-1040H and its instructions can be found on pages 13 - 15 of this
structions. These checkoff contributions will increase your tax due or reduce booklet or on the Division of Taxation’s website:
your refund. https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 12a – Use/Sales Tax Due: Enter the amount of Use/Sales Tax from Line 14d – RI Earned Income Credit: Enter amount from page 3, RI Sched-
Schedule U, line 4 or line 8, whichever applies. ule EIC, line 40. If you are claiming a Rhode Island earned income credit,
you must complete and attach RI Schedule EIC located on page 3 to your
RI Schedule U is discussed further on page I-10 of these instructions. RI-1040.

Line 12b – Individual Mandate Penalty: Enter the amount of your individual Line 14e - RI Residential Lead Paint Credit: Enter the amount from Form
mandate penalty from the 2023 Shared Responsibility Worksheet, line 15. RI-6238, line 7. You must attach a copy of Form RI-6238 to your RI-1040.
However, if you are not required to file a Form RI-1040 or if you are filing an
If you and all members of your tax household had minimum essential health extension for your RI-1040, you may file Form RI-6238 separately to claim
coverage for all of 2023, check the checkbox next to line 12b. your RI Residential Lead Paint Credit. Filing an extension of time to file
Form RI-1040 does NOT extend the time to file Form RI-6238.
If you and all members of your tax household did not have minimum essen-
tial coverage, you must complete Form IND-HEALTH and the Shared Re- Form RI-6238, Rhode Island Residential Lead Paint Credit, must be filed
sponsibility Worksheet to determine the amount of your Individual Mandate by April 15, 2024.
Penalty. (See pages 7 and 8 of this booklet)
Form RI-6238 can be found on the Division of Taxation’s website:
For more information refer to the Instructions for the Individual Healthcare https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
Mandate for Rhode Island Residents - Individual Healthcare Form and
Shared Responsibility Worksheet. (See pages IND-1 - IND-11 of this book- Line 14f – Other Payments: Enter the total amount of any other payments
let) and any advance payments made with your application for an automatic ex-
tension of time to file (Form RI-4868). Attach a copy of Form RI-4868 to
Line 13a – Total Rhode Island Tax and Checkoff Contributions: Add your return.
lines 10a, 10b, 11, 12a and 12b.
Any pass-through withholding from RI Schedule K-1 or Pass-through
Line 13b - Enter the amount from line 13a. Entity Election Tax from Form RI-1099E must be entered on RI Sched-
ule W and not included in “Other Payments’ on this line. RI Schedule
K-1 and Form RI-1099E must be attached to your return.

PAYMENTS AND PROPERTY TAX RELIEF CREDIT Line 14g – Total Payments and Credits: Add lines 14a, 14b, 14c, 14d, 14e
and 14f.

Line 14h - Previously Issued Overpayments: If filing an amended return,
Line 14a – Rhode Island Income Tax Withheld: Enter total amount of enter the amount of any prior overpayments for this tax period (whether re-
Rhode Island 2023 income tax withheld from RI Schedule W, line 16. (Attach funded or carried forward previously).
state copy of all forms W-2, 1099s, etc. to the front of the return). Credit for
Rhode Island income tax withheld will be allowed only for those amounts Line 14i - Net Payments: Subtract line 14h from line 14g.
supported by attached W-2s, 1099s, etc.
Line 15a – Balance Due: If the amount on line 13b is greater than the
RI Schedule W, along with your W-2s, 1099s, etc. must be attached to your amount of line 14i. SUBTRACT line 14i from line 13b and enter the balance
return in order to receive credit for Rhode Island income tax withheld. due on this line. This is the amount you owe.

Withholding from a Pass-through entity reported on RI Schedule K-1 should Line 15b – Underestimating Interest Due: Complete Form RI-2210 or
be entered on Schedule W and included in the amount for Line 14a. Form RI-2210A. Enter the amount of interest due from Form RI-2210, line
RI Schedule K-1 must be attached to your return 12 or line 22 or Form RI-2210A, line 12 on this line. This amount should be
added to line 15a or subtracted from line 16, whichever applies.
The tax elected to be paid by a Pass-through Entity on Form RI-PTE on be-
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Line 15c – Total Amount Due: Add lines 15a and 15b. This amount is Line 26 – Divide line 24 by line 25. If greater than 1.0000, enter 1.0000.
payable in full with your return. Complete Form RI-1040V. Send payment
and Form RI-1040V with your return. An amount due of less than five dollars Line 27 – Tentative Credit: Multiply the amount on line 23 by the percent-
($5) need not be paid. age on line 26.

Line 16 – Overpayment: If the amount on line 14g is greater than the Line 28 – Tax Due and Paid to Other State: Enter the amount of income
amount on line 13b then SUBTRACT line 13b from line 14i and enter the tax due and paid to the other state and write the abbreviation for the name
overpayment on line 16. of the state in the space provided.

If there is an amount due on line 15b for underestimating interest, subtract Income tax paid to more than one other state?
line 15b from line 16. If state income tax has been paid to more than one other state, prepare a
separate calculation for each state, on Form RI-1040MU. Enter the amount
If the amount of underestimating interest on line 15b is more than the amount of credit from Form RI-1040MU, line 30.
of overpayment from line 16, subtract line 16 from line 15b and enter the re-
sult on line 15c. If you need to use more than one Form RI-1040MU, add all of the Form RI-
1040MU line 30 amounts together and enter the total amount on line 28.
Line 17 – Refund: Enter the amount of the overpayment from line 16 that
is to be refunded. Refunds of less than $5.00 will not be paid unless specif- In the space provided for the abbreviation for the name of state to which in-
ically requested. come taxes were due and paid enter “MU”.

Line 18 - Overpayment to be applied to 2024: NOTE: You must attach a signed copy of the return filed with the other
Enter the amount of overpayment from line 16 which is to be applied to your state(s). If you owe no tax to the other state(s) and are to be refunded
2024 estimated tax. (See General Instructions on page I-2) all the taxes withheld or paid to the other state(s), enter $0.00 on line
28. If included on a composite filing in another state(s), you must at-
tach a copy of the composite filing(s) showing your income and the
taxes paid on your behalf. Do not just attach just a RI Schedule K-1.
RI SCHEDULE I
ALLOWABLE FEDERAL CREDIT Line 29 – Maximum Credit for Tax Paid to Another State: Enter the
amount from line 23, line 27 or line 28, whichever is the smallest. Enter here
and on page 1, line 9b.
Line 19 – Rhode Island Income Tax: Enter the amount from Form RI-1040,
page 1, line 8.

Line 20 – Credit for Child and Dependent Care Expenses: Enter the RI CHECK-OFF
amount from Federal Form 1040 or Federal Form 1040-SR, Schedule 3, line CONTRIBUTIONS SCHEDULE
2.

Line 21 – Multiply the amount on line 20 by 25% These checkoff contributions will increase your tax due or re-
duce your refund. All checkoff contributions are voluntary.
Line 22 - Maximum Credit: Enter the amount from line 19 or 21, whichever
is less. Enter here and on form RI-1040, page 1, line 9a. Lines 30 through 36 – Contributions: A contribution to the following pro-
grams may be made by checking the appropriate box(es) or by entering the
amount you want to contribute. All such contributions are deposited as gen-
eral revenues.
RI SCHEDULE II (30) Drug Program Account
CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE (31) Olympic Contribution
(32) Rhode Island Organ Transplant Fund
(33) Rhode Island Council on the Arts
R.I. Gen. Laws § 44-30-18 (34) Rhode Island Non-game Wildlife Appropriation
If you are claiming credit for income taxes paid to more than one (35) Childhood Disease Victims’ Fund and
state, use Form RI-1040MU, Credit for Income Taxes Paid to Multiple Substance Use and Mental Health Leadership Council of RI
States. Enter the applicable amounts from Form(s) RI-1040MU onto this (36) RI Military Family Relief Fund
schedule.
Line 37 – Total Contributions: Add lines 30, 31, 32, 33, 34, 35 and 36.
Line 23 – Rhode Island Income Tax: Enter the amount from page 1, line 8 Enter the total here and on page 1, line 11.
less allowable federal credit from page 3, RI Schedule I, line 22.

Line 24 – Income from Other State(s): Enter the amount of income derived
from other state. RI SCHEDULE EIC

Income from more than one other state? EARNED INCOME CREDIT
If state income tax has been paid to more than one other state, prepare a
separate calculation for each state on Form RI-1040MU. Enter the amount
of income from other states from Form RI-1040MU, line 29. Line 38 – Federal Earned Income Credit: Enter the amount of Federal
Earned Income Credit from Federal Form 1040 or Federal Form 1040-SR,
If you need to use more than one Form RI-1040MU, add all of the Form RI- line 27.
1040MU line 29 amounts together and enter the total amount on line 24.
Line 39 – The Rhode Island percentage is 15%.
Out-of-state gross income is determined in the same manner as that which
would be used for Federal purposes and generally includes the net amounts Line 40 – Rhode Island Earned Income Credit: Multiply line 38 by line 39.
of income that appear on the face of the other state's return or what would Enter here and on page 1, line 14d.
be comparable to the face of the Federal Income Tax Return.

Line 25 – Modified Federal AGI: Enter amount from page 1, line 3.

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SCHEDULE W RI SCHEDULE E
RHODE ISLAND WITHHOLDING INFORMATION DEPENDENT SCHEDULE

RI Schedule W can be found on page 4 of the RI-1040 Resident booklet or RI Schedule E can be found on page 5 of the RI-1040 Resident booklet or
on the Division of Taxation’s website: on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

If claiming Rhode Island income tax withheld on Form RI-1040, page 1, line Unless you can be claimed as a dependent by someone else, complete
14a, RI Schedule W must be completed and attached along with the actual Schedule E listing all dependents in your household.
form W-2 or 1099 showing the Rhode Island tax withheld amount.
You cannot claim a person as a dependent unless that person is your
Do not include any nonresident real estate withholding on RI Schedule W. qualifying child or qualifying relative. Refer to IRS Publication 501
(2023) for further guidance.
Lines 1 - 15:
Please complete columns A, B, C, D and E for each W-2, 1099, etc. showing Line 1a - Check the “Yourself’ checkbox.
Rhode Island withholding.
Line 1b - If filing a joint return, also check the “Spouse’ checkbox.
Column A: For each W-2, 1099, etc. being entered, leave blank if the W-2,
1099, etc. is for you. Enter an “S” if the form belongs to your spouse. Lines 2a - 2m - Use pages 17 - 22 of the IRS 1040 Instructions to determine
eligible dependents that may be claimed as exemptions on your RI-1040.
Column B: For each W-2, 1099, etc. being entered, leave blank if the infor-
mation being entered is from a W-2. For all other forms being entered, refer Column A - List the full name of your dependent
to the chart on RI Schedule W and enter the applicable letter code.
Column B - List the social security number of your dependent
Pass-through Entity Election
If you and/or your spouse, if applicable, are a member or partner of a pass- Column C - List the date of birth of your dependent using this format:
through entity that has elected to pay Rhode Island tax on Form RI-PTE,
enter the amount of tax paid on behalf of you and/or your spouse, if applica- MMDDYYYY
ble, by that pass-through entity on RI Schedule W along with the identifica- 01012023
tion number of the pass-through entity. In column B enter the letter code “E”.
Column D - List the relationship of your dependent to you. For example:
Not filing Form RI-PTE along with all RI-1099E(s) and/or not providing daughter, son, mother, father, grandmother, grandfather, niece, nephew.
RI-1099E(s) with your personal income tax return may delay the pro-
cessing of your return. Line 3 - Enter the number of boxes from lines 1a and 1b that are checked.

Column C: For each W-2, 1099, etc. being entered, enter the name of the Line 4a - Enter the number of children from lines 2a - 2m who lived with you.
employer or payer.
Line 4b - Enter the number of children from lines 2a - 2m who did not live
Column D: For each W-2, enter the employer’s state identification number with you due to divorce or separation.
from box 15 of the W-2.
Line 4c - Enter the number of other dependents from lines 2a - 2m not in-
NOTE: The state identification number may be different than the employer’s cluded on lines 4a or 4b.
federal identification number. Be sure to enter the identification number from
box 15, rather than box b of the W-2. Line 5 - Add the numbers from lines 3 - 4c. Enter here and in the box on
RI-1040, page 1, line 6.
For each form that is not a W-2, enter the payer’s federal identification num-
ber.

DO NOT ENTER MORE THAN 9 DIGITS FOR THE ID NUMBER. IF “00” RI SCHEDULE CR
FOLLOWS THE 9 DIGIT ID NUMBER, DO NOT ENTER THE “00”. OTHER RI CREDITS

Column E: For each W-2, 1099, etc. enter the amount of Rhode Island with-
holding as shown on each form. See the chart on the bottom of RI Schedule RI Schedule CR can be found on page 6 of the RI-1040 Resident booklet or
W for box reference. on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
Line 16 - Total Rhode Island Income Tax Withheld. Add the amounts from
Column E, lines 1 through 15. Enter the total here and on RI-1040, line 14a. CURRENT YEAR OTHER RI CREDITS:

Line 17 - Enter the number of W-2s, 1099s and other forms entered on lines This credit schedule details “Other Rhode Island Credits” being used on your
1-15 showing Rhode Island income tax withheld. RI-1040. Each Rhode Island credit has its own line. On the appropriate
line, enter the dollar amount of the credit being taken. The total of all credits
Schedule W plus all W-2s, 1099s, etc. with Rhode Island withholding must will be entered on Form RI-1040, page 1, line 9c.
be attached to your Rhode Island return in order to receive credit for your
Rhode Island withholding tax amount. Proper documentation must be submitted for each credit you are using
or carrying forward.
For those taxpayers claiming payments from Form RI-PTE, attach a copy of
Form RI-PTE, and Form RI-1099E showing the amount of Rhode Island If you are using amounts carried forward from prior years, attach a schedule
source income earned from, and Rhode Island tax paid on your behalf by, showing the year of credit origination and any amounts used to date.
the pass-through entity. You must also enter the amount of tax paid on your
and/or your spouse’s, if applicable, behalf as a modification increasing fed- Any missing or incomplete documentation will cause a delay in processing
eral adjusted gross income on RI Schedule M, line 2h. your return.

Pursuant to R.I. Gen. Laws § 44-30-2.6(c)(3)(E), only the following
credits are allowed as credits against Rhode Island Personal Income
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Tax. No other credits can be allowed. This also pertains to any carry Line 8 - Stay Invested in RI Wavemaker Fellowship Tax Credits -
forward of a credit that is not listed in this section. RI-9283 - For eligible graduates working for a Rhode Island based employer
in the field of life, natural or environmental sciences; computer, information
If the credit you are trying to claim is not listed on lines 1 through 8, the credit or software technology; advanced mathematics or finance; engineering; in-
is no longer allowed against personal income tax. Entering an amount for an dustrial or other commercially related design; or medicine or medical device
ineligible credit on one of these lines or on an attached statement will delay technology. The graduate must be approved by the Rhode Island Com-
the processing of your return and result in the disallowance of the credit. merce Corporation and must possess a tax credit certificate issued by the
Rhode Island Division of Taxation. The original certificate must be at-
Line 1 - Historic Residence Credit - RI-0715 – for approved residence re- tached to the return. Any unused amounts may be carried forward for four
habilitation. Effective for tax year 2017 and thereafter for unused carryfor- (4) years. R.I. Gen. Laws § 42-64.26.
ward amounts only. No new credits are authorized. In order to claim any
unused credit, you must attach a copy of the original certification from the Line 9 - TOTAL CREDITS - Add lines 1, 2, 3, 4, 5, 6, 7 and 8. Enter the
Rhode Island Historical Preservation & Heritage Commission, as well as a total here and on RI-1040, page 1, line 9c.
carryforward schedule showing the original amount of certified credit, the
year of certification and the amount of credit used since certification. The
credit used since certification should be listed by year and amount of usage. RECAPTURE OF OTHER RI CREDITS:
Any unused credit may be carried forward until used. R.I. Gen. Laws § 44-
33.1
If a Rhode Island credit amount must be recaptured, enter the credit num-
Line 2 - Tax Credits for Contributions to Scholarship Organizations - ber, the credit name, and the amount of the credit to be recaptured in the
RI-2276 - for business entities that make contributions to qualified scholar- space provided on lines 10 and 11.
ship organizations. The entity must apply for approval of the tax credit and
will receive a tax credit certificate issued by the Division of Taxation. The Line 12 -TOTAL AMOUNT OF CREDIT TO BE RECAPTURED - Add
original certificate must be attached to the return. The credit must be lines 10 and 11. Enter here and on RI-1040, page 1, line 10b.
used in the tax year that the entity made the contribution. Unused amounts
CANNOT be carried forward. R.I. Gen. Laws § 44-62

Line 3 - Historic Structures - Tax Credit (Historic Preservation Invest- RI SCHEDULE M
ment Tax Credit) or Historic Preservation Tax Credits 2013 - RI-286B – RI MODIFICATIONS TO FEDERAL
for approved rehabilitation of certified historic structures. The original cer- ADJUSTED GROSS INCOME
tificate must be attached to the return. Any unused credit amount may
be carried forward for ten (10) years. R.I. Gen. Laws § 44-33.2 and R.I. RI Schedule M can be found on pages 9 and 10 of the RI-1040 Resident
Gen. Laws § 44-33.6 booklet or on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
NOTE: This credit is for holders of a Historic Preservation Investment
Tax Credit certificate received under the state’s Historic Structure or A complete list of modifications is available on RI Schedule M.
Historic Preservation Tax Credits 2013 programs only. This credit is
NOT for owners of historic residences who qualified under the Historic 1) Modification amounts must be entered on the appropriate modifi-
Homeownership Assistance Act - R.I. Gen. Laws § 44-33.1. cation line.
2) You must attach all supporting schedules to any modification
Those taxpayers with unused Historic Homeownership Assistance Act claimed.
credit should refer to the instructions on line 1 of this schedule. 3) If modification amounts are not listed properly on this schedule
and/or supporting documents are not attached, the processing of your
Line 4 - Low Income Housing Tax Credits - RI-5442 - For eligible taxpay- return will be delayed.
ers having an ownership interest in a qualified low-income housing Rhode
Island project that has been certified by, and received a tax credit certificate Modifications Decreasing Federal AGI:
from, the Rhode Island Department of Housing. The original certificate must
be attached to the return. Any unused credit amount may be carried forward Line 1a – Income from obligations of the United States Government to the
for four (4) years. R.I. Gen. Laws § 44-71. extent included in adjusted gross income for federal tax purposes but exempt
for state purposes. However, this amount shall be reduced by any invest-
Line 5 - Rhode Island New Qualified Jobs Incentive Act 2015 - RI-6754 ment interest incurred or continued on the obligation which has been taken
- For Rhode Island businesses creating new full-time jobs that did not pre- as a federal itemized deduction. Example – US Government Series E bond
viously exist in this state. The Rhode Island business must be approved by interest. Taxpayers claiming these modifications must submit a schedule
the Rhode Island Commerce Corporation and must possess a tax credit cer- showing the source and amount of income claimed to be exempt. R.I. Gen.
tificate issued by the Rhode Island Division of Taxation. The original cer- Laws § 44-30-12(c)(1)
tificate must be attached to the return. Any unused amounts may be
carried forward for four (4) years. R.I. Gen. Laws § 44-48.3 Line 1b – Rhode Island fiduciary adjustment under R.I. Gen. Laws § 44-30-
17. A fiduciary adjustment is allowed for a beneficiary for income that maintains
Line 6 - Rebuild Rhode Island Tax Credit - RI-7253 - For Rhode Island its character as it flows from the fiduciary. For example, if the estate or trust has
businesses demonstrating that even though the business has committed tax exempt interest, the beneficiary would be allowed an adjustment for the tax
capital investment or owner equity of at least 20% of the total project cost exempt interest and would list that fiduciary adjustment on this line.
there exists a project financing gap which will likely cause the project not to
be completed. The Rhode Island business must be approved by the Rhode Line 1c – Elective deduction for new research and development facilities
Island Commerce Corporation and must possess a tax credit certificate is- under R.I. Gen. Laws § 44-32-1.
sued by the Rhode Island Division of Taxation. The original certificate
must be attached to the return. Any unused amounts may be carried for- Line 1d – Under the Federal 1974 Railroad Retirement Act, the entire
ward for four (4) years. R.I. Gen. Laws § 42-64.20 amount of Railroad Retirement benefits included in gross income for federal
income tax purposes are exempt from state income taxes.
Line 7 - Motion Picture Production Tax Credits or Musical and Theatri-
cal Production Tax Credits - RI-8201 - For certified production costs as Line 1e – Qualifying investment in a certified venture capital partnership
determined by the Rhode Island Film and Television Office or the Division under R.I. Gen. Laws § 44-43-2.
of Taxation. The original certificate must be attached to the return. Any
unused credit amount may be carried forward for three (3) years. R.I. Gen. Line 1f – Family Education Accounts under R.I. Gen. Laws § 44-30-25(f).
Laws § 44-31.2 and R.I. Gen. Laws § 44-31.3.
Line 1g – Tuition Saving Program (section 529 accounts) R.I. Gen. Laws
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§ 44-30-12(c)(4) - A modification decreasing federal adjusted gross income Line 1s - Taxable Social Security income under R.I. Gen. Laws § 44-30-
may be claimed for any contributions made to a Rhode Island account under 12(c)(8). For those taxpayers who have reached full retirement age,use the
the tuition savings program. The maximum modification shall not exceed Social Security Modification worksheet on page 18 of the RI-1040 Resident
$500, $1,000 if a joint return. (See General Instructions on pg I-3 for more booklet to determine the amount of taxable social security income allowed
details). as a decreasing modification. Enter your date of birth, and if applicable, your
spouse’s date of birth, in the space provided on line 1s.
Line 1h – Exemptions from tax on profit or gain for writers, composers and
artists residing within a section of the defined Economic Development Zone This worksheet can also be found on the Division of Taxation’s website:
as defined in R.I. Gen. Laws § 44-30-1.1 within the cities of Newport, Prov- https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
idence, Pawtucket, Woonsocket or Warwick, or the Towns of Little Compton,
Tiverton, Warren or Westerly and creating artistic works while a resident of Line 1t - Modification up to $20,000 for taxable retirement income from cer-
the Zone. Taxpayers claiming these modifications must submit a schedule tain pension plans or annuities under R.I. Gen. Laws § 44-30-12(c)(9). For
showing the source and amount of income claimed to be exempt. those taxpayers who have reached full retirement age, if you answer YES
to the following two questions, complete the table below to determine how
Line 1i – Depreciation that has not been taken for federal purposes because much taxable pension income you can deduct.
of the bonus depreciation that must be subtracted from Rhode Island income
- R.I. Gen. Laws § 44-61-1. (See General Instructions on page I-3 for more 1) Were you or your spouse (if applicable) born on or before July 1, 1957?
details)
NOTE: Only retirement income received by the taxpayer born on or before
Line 1j – Depreciation that has not been taken for federal purposes because July 1, 1957 qualifies for this modification.
of the increased section 179 depreciation was not taken originally - R.I. Gen.
Laws § 44-61-1.1. (See General Instructions on page I-3 for more details). AND

Line 1k – Allowable modification for performance based compensation re- 2) Is your Federal AGI less than or equal to the amount listed below for your
alized by an eligible employee under the Rhode Island Jobs Growth Act filing status?
under R.I. Gen. Laws § 42-64.11-4.
Single $101,000
Line 1l – Modification for exclusion for qualifying option under R.I. Gen. Married Joint $126,250
Laws § 44-39.3 AND modification for exclusion for qualifying securities or Qualifying Widow(er) $126,250
investments under R.I. Gen. Laws § 44-43-8. Married Separate $101,025
Head of Household $101,000
Line 1m – Modification for Tax Incentives for Employers under R.I. Gen.
Laws § 44-55-4.1. Attach Form RI-107. If you answered YES to Question 1 AND Question 2, continue to the table
in the next column and enter ONLY the information pertaining to the taxpayer
Line 1n – Tax credit income claimed on Federal return exempt for Rhode born on or before July 1, 1957, as well as ONLY those amounts from Federal
Island purposes: Historic Structures - Tax Credit income under R.I. Gen. Form 1040 or Federal Form 1040-SR, line 5b pertaining to pensions and
Laws § 44-33.2-3(e)(2), Historic Preservation Tax Credits 2013 income annuities.
under R.I. Gen. Laws § 44-31.2-9(c), Motion Picture Production Company
Tax Credit income or Musical and Theatrical Production Tax Credit income NOTE:
under R.I. Gen. Laws § 44-31.3-2(b)(6), and Stay Invested in RI Wavemaker Pursuant to R.I. Gen. Laws § 44-30-12(c)(11), beginning with tax year 2023,
Fellowship under R.I. Gen. Laws § 42-64.26-8(d). there is a decreasing modification solely for reporting a military service pen-
sion. Accordingly, do not include any amount related to a military service
Line 1o – Active duty military pay of Nonresidents stationed in Rhode Island, pension on this line. Instead use line 1v (see that specific line in these in-
as well as the income of their nonresident spouses for services performed structions for details).
in Rhode Island. Income for services performed by the servicemember’s
spouse in Rhode Island would be exempt from Rhode Island income tax This decreasing modification amount should NOT include any amounts for
only if the servicemember’s spouse moves to Rhode Island solely to be with IRAs listed on line 4b of your Federal Form 1040 or Federal Form 1040-SR.
the servicemember complying with military orders sending him/her to Rhode
Island. The servicemember and the servicemember’s spouse must also
share the same non-Rhode Island domicile. (a) Primary (b) Spouse

Not all income earned by the servicemember or his/her spouse is exempt 1) Date of birth
from Rhode Island income tax. Non-military pay of the servicemember, as 2) For each column, if the date of
well as business income, gambling winnings or income from the ownership birth on line 1 is on or before
or disposition of real or tangible property earned from Rhode Island by either July 1, 1957, enter the amount
the servicemember or his/her spouse is still subject to Rhode Island income tax. from Federal Form 1040 or
Federal 1040-SR, line 5b at-
Note: The military servicemember and/or his/her spouse may be asked to tributable to that person AND
submit proof of residency to support taking this modification. ONLY attributable to pensions
and annuities.
Line 1p – Contributions to a Scituate Medical Savings Account deemed tax- DO NOT include any amounts
able under the Internal Revenue Code, but tax exempt under R.I. Gen. Laws relating to IRAs now being in-
§ 44-30-25.1(d)(1). cluded on the Federal Form
1040 or Federal Form 1040-
Line 1q - Amounts of insurance benefits for dependents and domestic part- SR, line 4b.
ners included in Federal adjusted gross income pursuant to chapter 12 under
title 36 under R.I. Gen. Laws § 44-30-12(c)(6). 3) For each person, enter the
amount from line 2 or
Line 1r -Rhode Island full-year residents only. Up to $10,000 in unreim- $20,000, whichever is less.
bursed expenses for travel, lodging and lost wages incurred by an individual 4) Add the amounts from lines
as a result of the individual donating one or more of his/her organs to another 3a and 3b together. Enter this
human being for organ transplantation under R.I. Gen. Laws § 44-30- amount and date(s) of birth on
12(c)(7). Modification can only be taken once during the lifetime of the indi- Schedule M, line 1t.
vidual and is taken in the year that the human organ transplantation occurs.

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For more information, read Publication 2023-01 - RHODE ISLAND PER- tion decreasing Federal AGI for Historic Structures - Tax Credit, Historic
SONAL INCOME TAX GUIDE: MODIFICATION FOR INCOME FROM Preservation Tax Credits 2013, Motion Picture Production Tax Credit or Mu-
PENSIONS, 401(K) PLANS,ANNUITIES, AND OTHER SUCH SOURCES sical and Theatrical Production Tax Credit under R.I. Gen. Laws § 44-33.2-
issued by the RI Division of Taxation on April 12, 2023. The Publication 3(e)(2), R.I. Gen. Laws § 44-33.2-3(f), R.I. Gen. Laws § 44-31.2-9(5) and
can be found at: https://tax.ri.gov/guidance § 44-31.3-2, respectively.

Line 1u - Cash Basis Only - Deduction for Pass-Through Entity Tax Line 2g – Recapture of Scituate Medical Savings Account modifications
claimed in the prior year - a portion of which was refunded to the entity. under R.I. Gen. Laws § 44-30-25.1(d)(3)(i).

This modification only applies if the entity is a cash basis entity as shown Line 2h – If you and/or your spouse, if applicable, are a member or partner
on the entity’s federal return and the RI-PTE for tax year 2022 had an of a pass-through entity that has elected to pay Rhode Island tax on Form
overpayment that was refunded, in whole or in part, to the entity. RI-PTE, enter the amount of tax paid on your behalf by that pass-through
entity. The amount of tax paid on your behalf must be added back to your
Tax Year 2022 Overpayment Carried Forward to Tax Year 2023 Federal Adjusted Gross Income. You cannot claim the amount paid on you
If the pass-through entity applied an overpayment from tax year 2022 as a and/or your spouse’s, if applicable, behalf unless that same amount is also
carryforward to tax year 2023 and no refund was received by the entity taken as a modification increasing federal adjusted gross income.
then the individual member(s) of the entity would not include a decreasing
modification for that pass-through entity’s overpayment. The entity would Line 2i – Unemployment Compensation received but not included in fed-
not account for the carryforward as income eliminating the need for the in- eral adjusted gross income under R.I. Gen. Laws § 44-30-12(b)(6).
dividual taxpayer to offset the additional income with a decreasing modifi-
cation. Line 2j – Taxable portion of Paycheck Protection Loan amount under R.I.
Gen. Laws § 44-30-12(b)(8).
Tax Year 2022 Overpayment Refunded to the Entity
If the pass-through entity’s tax year 2022 overpayment was refunded to Line 2k – Reserved for future use. Leave this space blank.
the entity, the entity would be expected to include that refund as income
on its tax year 2023 corporate filings enabling the individual taxpayer to Line 2l - Total Modifications Increasing Federal Adjusted Gross In-
claim a decreasing modification in tax year 2023 IF the individual taxpayer come: Add lines 2a through 2k.
previously accounted for the tax year 2022 refund as part of the payments
made in calendar year 2022 AND properly claimed the payments as an in- NET Modifications to Federal AGI:
creasing modification in tax year 2022. If any part of the 2022 overpay-
ment was due to payments made within calendar year 2023, the individual Line 1 – Total Modifications Decreasing Federal AGI. Enter the amount
taxpayer should not have accounted for those payments as part of the from Schedule M, page 1, line 1w.
2022 increasing modification because the payments were made within 2023.
Line 2 – Total Modifications Increasing Federal AGI. Enter the amount
Tax Year 2022 Overpayment Split Between a Carryforward and a Refund from Schedule M, page 2, line 2l.
If the pass-through entity’s tax year 2022 overpayment was split between
a refund and carryforward, the individual taxpayer would apply the above Line 3 – Net Modifications to Federal AGI: Combine lines 1 and 2. Enter
treatment on the allocated amount of the overpayment. the amount here and on RI-1040, page 1, line 2.

Line 1v - For tax years beginning on or after January 1, 2023, there is a
modification reducing federal adjusted gross income for taxpayers receiving
military service pension benefits as defined in 20 C.F.R. § 212.2. R.I. Gen. RI SCHEDULE U
Laws § 44-30-12(c)(11). Enter the amount from Federal Form 1040 or Fed- INDIVIDUAL USE TAX
eral Form 1040-SR, line 5b pertaining to a military service pension benefit
as defined in 20 C.F.R. § 212.2.
RI Schedule U can be found on page 12 of the RI-1040 Resident booklet or
Line 1w – Total Modifications Decreasing Federal Adjusted Gross Income: on the Division of Taxation’s website:
Add lines 1a through 1v. Enter as a negative number. https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

WHAT IS A USE TAX? A Use Tax is a tax on the use of tangible personal
Modifications INCREASING Federal AGI: property in a state where the property has not been subject to the sales tax.
Rhode Island Use Tax applies when merchandise purchased outside of
Line 2a – Income from obligations of any state or its political subdivision, Rhode Island is brought into Rhode Island. Sales and use taxes are com-
other than Rhode Island under R.I. Gen. Laws § 44-30-12(b)(1) and § 44- plementary taxes and are assessed at the same rate. In Rhode Island the
30-12(b)(2). sales and use tax rate is 7%. The Rhode Island Use Tax is most often due
when merchandise subject to the sales tax in Rhode Island is purchased
Line 2b – Rhode Island fiduciary adjustment under R.I. Gen. Laws § 44-30- from an out-of-state vendor who did not collect the Rhode Island tax and the
17. A fiduciary adjustment would be required for a beneficiary for income that property is subsequently used in this state. Common examples of transac-
maintains its character as it flows from the fiduciary. For example, if the estate tions from which use tax liability may arise are mail-order catalog, out-of-
or trust has municipal bond interest from a state other than Rhode Island, the state purchases, toll-free “800” purchases and purchases made over the
beneficiary would be allowed an adjustment for that municipal bond interest and internet.
would list that fiduciary adjustment on this line.
WHAT IS TAXABLE? The same items that are subject to the Rhode Is-
Line 2c – Recapture of Family Education Account Modifications under R.I. land Sales Tax are subject to the use tax. Some typical examples of taxable
Gen. Laws § 44-30-25(g). items are jewelry, computers, electronic equipment, Software as a Service
and specified digital products. Clothing and footwear costing $250 or less
Line 2d – Bonus depreciation that has been taken for federal purposes that are not taxable. Refer to RI Reg. 280-RICR-20-70-6 for more information
must be added back to Rhode Island income under R.I. Gen. Laws § 44-61- regarding the tax on clothing and footwear.
1 (See General Instructions on page I-3 for more details).
Pursuant to R.I. Gen. Laws § 44-30-100, when reporting the amount of use
Line 2e – Recapture of Tuition Savings Program modifications (section 529 tax obligation on the Rhode Island personal income return, the taxpayer shall
accounts) under R.I. Gen. Laws § 44-30-12(b)(4) (See General Instructions list either the actual amount (from books, records, and other sources), or an
on page I-3 for more details). amount using a lookup table established by the tax administrator.

Line 2f – Recapture of tax credit income previously claimed as a modifica- The tax administrator shall create the lookup table with reference to a tax-
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payer's federal adjusted gross income (AGI) as listed on the Rhode Island to another state and the sales tax due.
personal income tax return before modifications, adjustments, or other
changes. To determine the amount of use tax from the lookup table, the tax- Line 7e - Add the net use tax due on all single purchases greater than or
payer shall multiply 0.0008 by the amount of the taxpayer's federal AGI as equal to $1,000. Add lines 7a, 7b, 7c and 7d.
listed on the Rhode Island personal income tax return before modifications,
adjustments, or other changes. Line 8 - Use tax due. Add lines 6 and 7e. Enter the result on this line and
on RI-1040, page 1, line 12.
If a taxpayer uses the lookup table, the taxpayer shall list on the return not
only the result from the lookup table, but also the actual amount of each sin-
gle purchase whose purchase price equals or exceeds one thousand dollars
($1,000). AMENDED SUPPLEMENT
SUPPLEMENT TO INDIVIDUAL INCOME TAX RETURN
Instructions for the personal income tax form shall indicate that the use of
the lookup table as described in this section is, for the taxpayer, a "safe har- The Amended Supplement can be found on page 23 of the RI-1040 Resident
bor" alternative to listing the actual amount of the taxpayer's use tax obligation. booklet or on the Division of Taxation’s website:
When completing and filing a Rhode Island personal income tax return, the https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
taxpayer shall check a box attesting to the amount of use tax listed on the
return. The tax administrator shall direct computer software providers to re- Did you receive a W-2 after you filed Form RI-1040?
quire the taxpayer or the taxpayer's preparer to proactively check the box; Did you forget to include a 1099?
software providers shall not program an automatically checked attestation Did you forget to include a RI K-1?
box. Was there an error on your return?
Did you receive an adjustment from the IRS or another state?
NOTE: When reporting the amount of use tax obligation on the Rhode Did you receive a Federal Audit Change?
Island personal income tax return. The taxpayer shall list either the ac-
tual amount of use tax due, or an amount using the Rhode Island Use The above are just a few examples of why you may need to file an Amended
Tax Lookup Table below. If you know the actual amount of all pur- RI-1040.
chases made that are subject to the use tax, use Option #1. Otherwise,
use Option #2. Be sure to check the box on page 1 of your return at- If you need to file an amended return, you must attach the Supplement to
testing to the amount of use tax listed on your return. Individual Income Tax Return to your Form RI-1040.

Option #1: Actual Use Tax Due Check the “Amended Return” checkbox on top of page 1 and attach a com-
Use if the actual amount of all purchases is known. pleted Supplement to Individual Income Tax Return along with all schedules
that are part of your return. You must include all schedules and not just
Line 1 - Enter the total price of all purchases subject to the use tax. those that are changing with the amended filing.

Line 2 - Multiply line 1 by 7% (0.07). This is the amount of use tax due. NOTE: An Amended return cannot be filed to claim a Property Tax Relief
credit on Form RI-1040H, or a Residential Lead Abatement Credit on Form
Line 3 - Enter the amount of sales tax paid on line 1 purchases in other RI-6238 after April 15, 2024. Form RI-1040H and Form RI-6238 MUST be
states. filed on or before April 15, 2024.
Line 4 - Net use tax due. Subtract line 3 from line 2. Enter the result on
this line and on RI-1040, page 1, line 12.

Option #2: Rhode Island Use Tax Lookup Table
Use if the actual amount of all purchases is not known. This method
is also a “safe harbor" alternative to listing the actual amount of the
taxpayer's use tax obligation.

Line 5 - Enter your 2023 Federal AGI from Form RI-1040, page 1, line1.

Line 6 - Multiply line 5 by 0.0008 or use the amount from the Use Tax Table
found on Schedule U.

Lines 7a through 7d - For each single purchase greater than or equal to
$1,000, enter the product purchased, product cost, tax due, sales tax paid

RHODE ISLAND TAX COMPUTATION WORKSHEET
Use for all filing status types TAX
If Taxable Income- (a) (b) (c) (d) Subtract (d) from (c)
RI-1040, line 7 or Enter the amount from Multiplication Multiply (a) by (b) Subtraction Enter here and on
RI-1040NR, line 7 is: RI-1040, line 7 or amount amount RI-1040, line 8 or
Over But not over RI-1040NR, line 7 RI-1040NR, line 8

$0 $73,450 3.75% $0.00

$73,450 $166,950 4.75% $734.50

Over $166,950 5.99% $2,804.68

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