Test 1 - RI-1041  
 
Trust of Roger Williams [xx-xxxxxxx] is a calendar year trust 1/1/2023 - 12/31/2023 with a trustee by the 
name of Joseph Williams.  The trust has an overpayment of $5,683, of which $2,500 is being applied to 
tax year 2024 estimated taxes. 
 
Line 1. Federal total income of fiduciary from Federal Form 1041, line 9 - $100,000 

Lines 2 and 3. Modifications. Complete Schedule M (see information below)  

Line 6. Deductions from Federal Form 1041, line 16 and 22 - $25,000  

Line 9. Allocation - Complete Schedule II (see information below)  

Line 15a. Rhode Island Withholding. Complete Schedule W (see information below) 

Schedule M - 1041 
 • Line 1a - $1,000 
 • Line 1b - $500 
 • Line 2a - $500 
 • Line 2b - $500  
    
Schedule II  
 • Line 26, Column a - 100%  
 • Line 26, Column e - $99,500   
 
Schedule W - 1041 
 • A RI Schedule K-1 from ABC Company with FEIN #12-3456789 for $10,000  

                                            Test 2 - RI-1041  
 
Down We Go [xx-xxxxxxx] is a calendar year bankruptcy estate with income from Massachusetts.  There 
is a balance due for tax year 2023 of $262. 
 
Line 1. Federal total income of fiduciary from Federal Form 1041, line 9 - $50,000 

Line 6. Deductions from Federal Form 1041, line 16 and 22 - $15,000 

Line 9. Allocation - Complete Schedule II (see information below) 

Line 11. Credit for income taxes paid to other states (see Schedule III below)  

Line 12. Other RI Credits (see Schedule CR below)  

Line 15a. RI Withholding. Complete Schedule W (see information below) 

Line 15b. Estimated payment of $200  

Schedule II  
 •       Line 26, Column A - 100%  
 •       Line 26, column E - $50,000  
          
Sch III  
 •       Line 37, income of $5,000  
 •       Line 41, tax due of $100 due and paid to MA. 
 
Schedule CR - 1041 
 •       Line 1, $500  
 
Schedule W - 1041 
 •       A 1099-R from My Bank with FEIN #78-4561230 for $250  
 

                                         Test 3 – RI-1041 
 
Peter Pan Trust is a calendar year trust [xx-xxxxxxx] with a Trustee named Tinkerbell.  The Trust has two 
nonresident beneficiaries – one with a 75% interest, the other a 25% interest.  The Trust has an Income 
distribution deduction of $5,900 on Federal Form 1041, line 18. 
 
Line 1. Federal total income of fiduciary from Federal Form 1041, line 9 - $6,000 

Lines 2 and 3. Modifications. Complete Schedule M (see information below)  

Line 6. Deductions from Federal Form 1041, line 16 and 22 - $100 

Line 9. Allocation - Complete Schedule II (see information below) - 46.15%  

Line 12. Other RI Credits (see Schedule CR below)  

Line 14c. Electing Small Business Trust Tax - $150  

Line 15b. Estimated payment of $200  

Line 16b. Underestimated interest - $50  

Schedule M - 1041 
 •   Line 1a - $700 
 •   Line 1b - $300 
 •   Line 2a - $600 
 •   Line 2b - $500 
 •   Line 2d - $400  
 
Schedule II  
 •   Line 29, Column A - 75%  
 •   Line 29, Column E - $2,250 
 •   Line 30, Column A - 25% 
 •   Line 30, Column E - $750    
 
Schedule CR - 1041 
 •   Line 3 - $100  
 •   Recapture line 10 - #286B Historic for $400  
 
2210 
 •   Check off annualized income, $50 on line 12. 
 
RI Schedule PTW – 1041 
Entire amount of Income distribution deduction from Federal Form 1041, line 18 is subject to pass-
through withholding. 
                        

                                       Test 4 - RI-1041  
 
Trust in Me FBO Little Johnny Quahog [xx-xxxxxxx] is a calendar year trust with four beneficiaries – one 
resident and three nonresidents – filing an amended return.  The beneficiaries have an equal percentage 
of interest in the trust.  The amended return has an overpayment of $967. 
 
Line 1. Federal total income of fiduciary from Federal Form 1041, line 9 - $429,425 

Line 4: No modifications 

Line 6: Federal total deductions from Federal Form 1041 - $429,525 

Line 9. Allocation - Complete Schedule II (see information below)  

Line 14d. Pass- through withholding from Schedule PTW - 1041.  Complete Schedule PTW (see 
information below) 

Line 15b. Estimated payment - $300  

Line 15d. Pass-through withholding paid on trust’s behalf - $4,600 

Line 15g. Previously issued overpayment - $600 

Schedule II  
  R/NR           Line    Column A      Column B Column C           Column D Column E 
 Resident          26    25%           $107,356 $0                 $107,356 $107,356 
 Nonresident       29    25%           $107,366 $0                 $107,366 $27,823 
 Nonresident       30    25%           $107,356 $0                 $107,356 $27,823 
 Nonresident       31    25%           $107,356 $0                 $107,356 $27,823 
 Total             32    100%          $429,425 $0                 $429,425 $190,825 
 
RI Schedule PTW – 1041 
Part A 
 •     Line 1 - $429,425 
 •     Line 2 - $190,825 
 •     Line 3 - $83,469 
        
Part B 
 •     Line 4, Column B - $83,469 
 •     Line 8, Column B - $27,823 
 
Part C 
Name: ABC LLC   
FEIN: 87-1111111 
Pass-through withholding paid: $4,600.