TEST 1 – RI-1040NR 
   
Scenario: NY residents Henry (deceased) and Karen Hill with an address of 22 Broad Street, 
New York, NY 10001, are filing an amended Married Filing Jointly return with income from 
outside of RI.  TPs have a Federal AGI of $195,000.00. TPs have a balance due of $2,008.00. 
   
Additional information: 
SSN(s): 111-22-3333 & 222-11-3333 
Electoral Contribution :  YES 
Specific Party: YES R  
Exemption(s)  3 
Use tax certification checkbox is checked 
Estimates $300.00 
Nonresident Real Estate withholding: $400.00 
Other Payments $380.00 
Previously issued overpayments $250.00 
Primary license number and state: 098123456 - NY 
Spouse license number and state (if applicable): 078901234 - NY 
PTIN  P44335567 
Contact Preparer    YES 
Line 23 Child and dependent care expenses  $400.00 
Checkoff Contributions: 
  Drug program                 $1.00 
  Olympic                      $2.00 
  RI Organ                     $3.00 
  RI Council on the Arts       $4.00 
  Nongame Wildlife             $5.00 
  Childhood Disease            $6.00 
  Military Family              $7.00 
 
This test will use the following additional schedule(s) and form(s).  Use the data provided below 
to populate the schedule(s) and form(s).: 
RI Schedule II 
RI Schedule CR 
RI Schedule E 
RI Schedule M 
RI Schedule U 
RI Schedule W 
Form RI-2210  
 

                           TEST 1 – RI-1040NR - continued 
 
RI-1040NR Schedule II 
 Line 1a           $85,000.00              Line 7a        $-6,500.00 
 Line 1b           $106,250.00             Line 7b        $-5,000.00 
 Line 2a           $39,890.00              Line 8a        $230,740.00 
 Line 2b           $60,140.00              Line 8b        $276,250.00 
 Line 3a           $-15,000.00             Line 9a        $65,000.00 
 Line 3b           $-10,000.00             Line 9b        $81,250.00 
 Line 4a           $-25,000.00             Line 11a       $1,490.00 
 Line 4b           $-20,000.00             Line 11b       $1,490.00 
 Line 5a           $132,250.00             Line 13        0.8511 
 Line 5b           $102,698.00             Line 14        $6,877.00 
 Line 6a           $20,100.00              Line 15        $5,853.00 
 Line 6b           $42,162.00 
 
RI Schedule CR 
 RI-0715           $125.00                 Recap #1       6754   
 RI-2276           $135.00                                QJobs                   
 RI-286B           $145.00                                $133.00 
 RI-5442           $100.00                 Recap #2       7253   
 RI-6754           $101.00                                Rebuild  
 RI-7253           $60.00                                 $127.00 
 RI-8201           $115.00 
 RI-9283           $120.00 
 
RI Schedule E 
 “Yourself” checkbox is checked 
 “Spouse” checkbox is checked 
 Name of Dependent Social Security Number  Date of Birth  Relationship 
 Corey Hill        123451233               07102012       Daughter 
             
RI Schedule M 
 Line 1a           $475.00                 Line 1s        03/06/1925 
 Line 1b           $125.00                                07/18/1930 
 Line 1c           $135.00                                $165.00 
 Line 1d           $150.00                 Line 1t        03/06/1925 
 Line 1e           $400.00                                07/18/1930 
 Line 1f           $0.00                                  $185.00 
 Line 1g           $265.00                 Line 1u        $490.00 
 Line 1h           $300.00                 Line 1v        $5,000.00 
 Line 1i           $320.00                 Line 2a        $5,500.00 
 Line 1j           $500.00                 Line 2b        $1,300.00 
 Line 1k           $445.00                 Line 2c        $1,200.00 
 Line 1l           $0.00                   Line 2d        $1,000.00 
 Line 1m           $400.00                 Line 2e        $615.00 
 Line 1n           $100.00                 Line 2f        $825.00 
 Line 1o           $520.00                 Line 2g        $765.00 
 Line 1p           $95.00                             Line 2h            $135.00 
 Line 1q           $565.00                 Line 2i        $435.00 
 Line 1r           $0.00                   Line 2j        $350.00 
                                           Line 2k        BLANK

                        TEST 1 – RI-1040NR - continued 
 
RI Schedule U 
 Line 6         $149.00 
 Line 7e        $21.00 
  
RI Schedule W    
 Line 1                 Employer 1 121212121 1,125.00 
 Line 2          D      Employer 2 212121212 1,130.00 
 Line 3       S  E      Employer 3 313131313 136.00 
 Line 4          N      Employer 4 565656565 115.00 
 Line 5       S         Employer 5 989898989 118.00 
 Number of W2s – 5 
 
RI-2210 
 Annualization of income checkbox is checked 
 Underestimating amount is $51.00 
 

                               TEST 2 – RI-1040NR 
 
Scenario: Part Year resident Frank Castle Sr (deceased) with a new address of 67 Ferry Lane, 
Queens, NY 11355 is filing an amended Head of Household return with income from outside of 
RI. TP has three dependents under the age of eighteen. TP did not have health insurance for 4 
months, and dependents were uninsured for a combined total of 11 months. TP owes $994.00 on 
line 15b. TP has a Federal AGI of $145,000.00.  TP has a balance due of $1,429.00. 
  
Additional information: 
SSN(s): 123-45-6789 
Electoral Contribution :  YES 
Specific Party: NO  
Exemption(s)  4 
Use tax certification checkbox is checked 
Estimates $260.00 
Nonresident Real Estate withholding: $500.00 
Other Payments $300.00 
Previously issued overpayments $175.00 
Primary license number and state: 987654321 - NY 
Spouse license number and state (if applicable):  
PTIN  P56789832 
Contact Preparer    YES 
Line 23 Child and dependent care expenses  $500.00 
Checkoff Contributions: 
 Drug program                  $5.00 
 Olympic                       $1.00 
 RI Organ                      $6.00 
 RI Council on the Arts        $8.00 
 Nongame Wildlife              $10.00 
 Childhood Disease             $12.00 
 Military Family               $20.00 
Line 34 Federal EIC  $0.00 
 
This test will use the following additional schedule(s) and form(s).  Use the data provided below 
to populate the schedule(s) and form(s).: 
RI Schedule III 
RI Schedule CR 
RI Schedule E 
RI Schedule M 
RI Schedule U 
RI Schedule W 
Form RI-2210  
Form IND-HEALTH 
  

                           TEST 2 – RI-1040NR - continued 
  
RI-1040NR Schedule III 
 Part 1: 
 From              01/01/2023               Line 5d       $10,900.00 
 To                08/18/2023               Line 6a       $16,850.00 
 Line 1a           $70,000.00               Line 6b       $10,850.00 
 Line 1b           $45,000.00               Line 6c       $6,000.00 
 Line 1c           $25,000.00               Line 6d       $3,000.00 
 Line 1d           $10,000.00               Line 7a       $8,500.00 
 Line 2a           $-20,000.00              Line 7b       $5,000.00 
 Line 2b           $-15,000.00              Line 7c       $3,500.00 
 Line 2c           $-5,000.00               Line 7d       $1,550.00 
 Line 2d           $-2,500.00               Line 9a       $15,500.00 
 Line 3a           $-18,000.00              Line 9b       $9,500.00 
 Line 3b           $-12,000.00              Line 9c       $6,000.00 
 Line 3c           $-6,000.00               Line 9d       $2,350.00 
 Line 3d           $-3,200.00               Line 11a      $3,015.00 
 Line 4a           $52,500.00               Line 11b      $2,635.00 
 Line 4b           $37,000.00               Line 11c      $1,230.00 
 Line 4c           $15,500.00               Line 11d      $730.00 
 Line 4d           $7,200.00                Line 14       0.8105 
 Line 5a           $50,650.00               Line 15       $4,563.00 
 Line 5b           $30,650.00               Line 16       $3,698.00 
 Line 5c           $20,000.00 
 
 Part 2: 
 Line 18           $75,000.00 
 Line 22           MA   $1,500.00 
 Line 24           $125,000.00 
 Line 25           0.6000 
 Line 27           $900.00 
 Line 28           $2,798.00 
 
RI Schedule CR 
 RI-0715           $200.00 
 RI-2276           $100.00 
 RI-286B           $120.00 
 RI-5442           $90.00 
 RI-6754           $160.00 
 RI-7253           $115.00 
 RI-8201           $135.00 
 RI-9283           $140.00 
 Recap #1          $185.00 
 Recap #2          $215.00 
                    
RI Schedule E 
 “Yourself” checkbox is checked 
 
 Name of Dependent  Social Security Number  Date of Birth Relationship 
 JOHN CASTLE        123221122               09162010      SON 
 SUZANNE CASTLE  445678999                  01262022      DAUGHTER 
 RYAN CASTLE        243143342               07152014      SON 

                      TEST 2 – RI-1040NR - continued 
 
RI Schedule M
 Line 1a           $185.00             Line 1s         10/31/1945 
 Line 1b           $210.00                             $105.00 
 Line 1c           $125.00             Line 1t         10/31/1945 
 Line 1d           $200.00                             $100.00 
 Line 1e           $255.00             Line 1u         $220.00 
 Line 1f           $0.00               Line 1v         $215.00 
 Line 1g           $250.00             Line 2a         $700.00 
 Line 1h           $325.00             Line 2b         $750.00 
 Line 1i           $365.00             Line 2c         $800.00 
 Line 1j           $390.00             Line 2d         $850.00 
 Line 1k           $415.00             Line 2e         $300.00 
 Line 1l           $0.00               Line 2f         $1,315.00 
 Line 1m           $150.00             Line 2g         $200.00 
 Line 1n           $125.00                        Line 2h            $875.00 
 Line 1o           $310.00             Line 2i         $1,050.00 
 Line 1p           $400.00             Line 2j         $635.00 
 Line 1q           $115.00             Line 2k         BLANK                   
 Line 1r           $0.00 
 
RI Schedule U 
 Using Option #1 
 Line 1            $15,000.00 
 Line 3            $285.00 
 
RI Schedule W       
 Line 1                    Employer 1 112222222 510.00 
 Line 2             E      Employer 2 113333333 675.00 
 Line 3             D      Employer 3 114444444 200.00 
 Line 4             R      Employer 4 115555555 125.00 
 Line 5             M      Employer 5 116666666 135.00 
 Number of W2s – 5 
 
RI-2210 
 Farmer/Fisherman checkbox is checked 
 Underestimating amount is $0.00 
 

                  TEST 2 – RI-1040NR - continued 
 
Form IND-HEALTH 
   
  Frank:  
  No minimum essential coverage from January through April 
  HealthSource RI Exemption for May through July 
        Exemption certificate #: RI021120 
  Nonresident for the rest of the year 
 
  John: 
  No minimum essential coverage from January through June 
  Minimum essential coverage for July 
  Nonresident for the rest of the year 
   
  Suzanne: 
  Born in January 
  No minimum essential coverage from February through June 
  Minimum essential coverage for July 
  Nonresident for the rest of the year 
   
  Ryan 
  Minimum essential coverage from January through July 
  Nonresident for the rest of the year 
                   

                                     TEST 3 – RI-1040NR 
  
Scenario: Part year resident Kevin Owens with an address of 19 Square Circle, San Diego, CA 
92103 is a filing married separately return. TP has a Federal AGI of $65,250.00.  TP has an 
overpayment of $723.00, of which $123.00 is being applied to 2024 estimated tax 
 
Additional information: 
SSN(s): 246-81-3579 
Electoral Contribution :  NO 
Specific Party: NO  
Exemption(s)  1 
Use tax certification checkbox is checked 
Individual Mandate checkbox is checked 
Estimates $195.00 
Nonresident Real Estate withholding: $87.00 
Other Payments $100.00 
Previously issued overpayments $0.00 
Primary license number and state: 112233444 - CA 
Spouse license number and state (if applicable):  
PTIN  P34567899 
Contact Preparer    YES 
Line 23 Child and dependent care expenses  $0.00 
Checkoff Contributions: 
 Drug program                 $5.00 
 Olympic                      $1.00 
 RI Organ                     $16.00 
 RI Council on the Arts       $6.00 
 Nongame Wildlife             $3.00 
 Childhood Disease            $9.00 
 Military Family              $20.00 
 
This test will use the following additional schedule(s) and form(s).  Use the data provided below 
to populate the schedule(s) and form(s).: 
RI Schedule III 
RI Schedule CR 
RI Schedule E 
RI Schedule M 
RI Schedule NR-MU 
RI Schedule U 
RI Schedule W

                        TEST 3 – RI-1040NR - continued 
 
RI 1040NR Schedule III 
 Date From:   07/11/2023         Line 6c               $800.00 
 Date To:      12/31/2023        Line 6d               $140.00 
 Line 1a       $40,000.00        Line 7a               $6,050.00 
 Line 1b       $21,450.00        Line 7b               $2,050.00 
 Line 1c       $18,550.00        Line 7c               $4,000.00 
 Line 1d       $7,210.00         Line 7d               $2,000.00 
 Line 2a       $2,500.00         Line 9a               $5,000.00 
 Line 2b       $1,500.00         Line 9b               $3,200.00 
 Line 2c       $1,000.00         Line 9c               $1,800.00 
 Line 2d       $300.00           Line 9d               $600.00 
 Line 3a       $11,500.00        Line 11a              $-3,157.00 
 Line 3b       $7,000.00         Line 11b              $-2,557.00 
 Line 3c       $4,500.00         Line 11c              $-2,000.00 
 Line 3d       $150.00           Line 11d              $-996.00 
 Line 4a       $5,000.00         Line 12a              $62,093.00 
 Line 4b       $3,000.00         Line 13               $41,447.00 
 Line 4c       $2,000.00         Line 14               0.6675 
 Line 4d       $425.00           Line 15               $1,776.00 
 Line 5a       $3,200.00         Line 16               $1,185.00 
 Line 5b       $2,000.00         Line 18               $35,000.00 
 Line 5c       $1,200.00         Line 20               0.8445 
 Line 5d       $375.00           Line 22               MU 
 Line 6a       $2,000.00                               $510.00 
 Line 6b       $1,200.00         Line 24               $41,500.00 
  
RI Schedule CR 
 RI-0715       $50.00            
 RI-2276       $70.00             
 RI-286B       $110.00           Recap #1              $135.00 
 RI-5442       $100.00           Recap #2              $145.00 
 RI-6754       $80.00 
 RI-7253       $150.00 
 RI-8201       $75.00 
 RI-9283       $90.00 
 
RI Schedule E 
 “Yourself” checkbox is checked 
                        

                       TEST 3 – RI-1040NR - continued 
 
RI Schedule M 
 Line 1a       $300.00                       Line 1s    05/22/1950           
 Line 1b       $155.00                                  $300.00 
 Line 1c       $220.00                       Line 1t    05/22/1950           
 Line 1d       $123.00                                  $250.00 
 Line 1e       $221.00                       Line 1u    $974.00 
 Line 1f       $0.00                         Line 1v    $0.00 
 Line 1g       $366.00                       Line 2a    $229.00 
 Line 1h       $178.00                       Line 2b    $102.00 
 Line 1i       $246.00                       Line 2c    $218.00 
 Line 1j       $167.00                       Line 2d    $260.00 
 Line 1k       $185.00                       Line 2e    $109.00 
 Line 1l       $0.00                         Line 2f    $293.00 
 Line 1m       $432.00                       Line 2g    $141.00 
 Line 1n       $99.00                             Line 2h           $125.00 
 Line 1o       $197.00                       Line 2i    $165.00 
 Line 1p       $125.00                       Line 2j    $211.00 
 Line 1q       $472.00                       Line 2k    BLANK
 Line 1r       $0.00 
 
RI Schedule NR-MU 
 
 Income from MA while a RI resident   $20,000.00 
 Income from MA                       $21,500.00  
 Taxes paid to MA                     $300.00 
 Income from CT while a RI resident   $8,000.00 
 Income from CT                       $10,000.00 
 Taxes paid to CT                     $35.00 
 Income from VT while a RI resident   $7,000.00   
 Income from VT                       $10,000.00 
 Taxes paid to VT                     $175.00 
 
RI Schedule U 
 Line 6        $45.00 
 Line 7e       $204.00 
  
RI Schedule W   
 Line 1                Employer 1     991234567  425.00 
 Line 2                Employer 2     992345678  300.00 
 Line 3           D    Employer 3     995678912  125.00 
 Line 4           E    Employer 4     996543789  75.00 
 Line 5           K    Employer 5     990451237  35.00 
 Number of W2s – 5 
 

                                  TEST 4 – RI-1040NR 
  
Scenario: MA resident Jack Collins with an address of 50 Main St, Fall River, MA 02723 is filing a 
single return with all income from RI.  TP has a Federal AGI of $38,475.00.  TP has an overpayment, 
of which $388 is being applied to 2024 estimated tax.  Date of birth: 11/25/1969 
 
Additional information: 
SSN(s): 011-99-1199 
Electoral Contribution :  NO 
Specific Party: NO  
Exemption(s)  2 
Use tax certification checkbox is checked 
Estimates $500.00 
Nonresident Real Estate withholding: $400.00 
Other Payments $600.00 
Primary license number and state: M10629876 - MA 
Spouse license number and state (if applicable):  
PTIN  P75869213 
Contact Preparer    YES 
Checkoff Contributions: 
 Drug program                     $14.00 
 Olympic                          $1.00 
 RI Organ                         $15.00 
 RI Council on the Arts           $20.00 
 Nongame Wildlife                 $25.00 
 Childhood Disease                $30.00 
 Military Family                  $35.00 
 
Line 34 Federal EIC  $589.00 
 
This test will use the following additional schedule(s) and form(s).  Use the data provided below 
to populate the schedule(s) and form(s).: 
RI Schedule CR 
RI Schedule E 
RI Schedule M 
RI Schedule U 
RI Schedule W 
 
RI Schedule CR 
 RI-286B            $500.00 
  
RI Schedule E 
 “Yourself” checkbox is checked 
 Name of Dependent      Social Security Number    Date of Birth Relationship 
 JAMES COLLINS          575684536                 02142016      SON 
 
RI Schedule M 
 Line 1i            $2,000.00 
  

RI Schedule U 
 Line 6        $25.00 
 Line 7e       $125.00 
 
RI Schedule W   
 
 Line 1                Employer 1 123456789 180.00 
 Line 2         P      Employer 2 999001212 50.00 
 Number of W2s – 2