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    2023 INSTRUCTIONS FOR FILING RI-1040NR 
(FOR RHODE ISLAND NONRESIDENTS OR PART-YEAR RESIDENTS FILING FORM RI-1040NR)

                       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-5 for the increased amount) 
    •       Income tax brackets (see page I-14 for the new tiers) 
    •       Increased Standard Deduction and Exemption phaseout amount (see pages I-4 and I-5 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 starting on page I-12) 
 
    Additional changes for tax year 2023 include: 
    •       New Low-Income Housing tax credit on RI Schedule CR (see instructions on page I-10) 
    •       New Decreasing Modification for Military Service Pensions on RI Schedule M (see instructions on page I-13) 
    •       New exemption for Medicaid recipients on Form IND-HEALTH (see instructions on page IND-6) 

                                           GENERAL INSTRUCTIONS 

The RI-1040NR Nonresident booklet contains returns and instructions for              serting a change in domicile must show: 
filing the 2023 Rhode Island Nonresident Individual Income Tax Return.                (1) an intent to abandon the former domicile, 
Read the instructions in this book carefully.  For your convenience we have           (2) an intent to acquire a new domicile and 
provided line by line instructions which will aid you in completing your return.      (3) actual physical presence in a new domicile. 
Please print or type so that it will be legible.  Fillable forms are available on     
our website at www.tax.ri.gov.  Check the accuracy of your name(s), ad-               
dress, social security number(s), and the federal identification numbers listed      INCOME OF A NONRESIDENT SUBJECT TO TAX 
on RI Schedule W.                                                                     A nonresident is subject to tax on all items included in his or her total fed-
                                                                                     eral income (including his or her distributive share of partnership income or 
These instructions are for the use of non-resident and part-year resident tax-       gain and his or her share of estate or trust income or gain) which are derived 
payers only.  Full Year resident taxpayers will file their individual income tax     from or connected with Rhode Island sources as follows: 
returns on Form RI-1040.  Resident forms and instructions are available               •From real or tangible personal property located in the state. 
upon request at the Rhode Island Division of Taxation and on our website              •From a business, trade, profession or occupation carried on in the   
at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms.          state. 
                                                                                      •From services performed in the state. 
Complete your 2023 Federal Income Tax Return first.                                   •Winnings and prizes from the Rhode Island lottery and other gam-
    It is the basis for preparing your Rhode Island tax return.  The Rhode Is-        bling establishments in this state. 
land tax is based on your federal adjusted income.                                    •A nonresident is not subject to tax on the following classes of in-
    Accuracy and attention to detail in completing the return in accordance           come even though included in total federal income: 
with these instructions will facilitate the processing of your tax return.  You       •Annuities, interest, dividends or gains from the sale or exchange 
may find the following points helpful in preparing your Rhode Island Income           of intangible personal property unless they are part of the income from 
Tax Return.                                                                           any business, trade, profession or occupation carried on in this state 
                                                                                      by the nonresident taxpayer. 
                                                                                      •Compensation received for active service in the military forces of 
WHO MUST FILE A RETURN                                                                the United States. 
    Every nonresident individual required by the laws of the United States to          
file a federal income tax return who has income derived from or connected              
with Rhode Island sources must file a Rhode Island individual income tax             INCOME TERMS DEFINED 
return. Nonresidents should complete page 13, Schedule II.                            In these instructions “total federal income” is federal adjusted gross in-
 Every part-year individual who was a resident for a period of less than 12          come as defined in the United States Internal Revenue Code (IRC) and ap-
months is required to file a Rhode Island return if he or she is required to file    plicable regulations. “Total income from Rhode Island sources” is that portion 
a federal return. Part-year residents should complete page 15, Schedule III.         of your total federal income derived from or connected with Rhode Island 
 Nonresident and part-year resident individuals who are not required to file         sources.  “Total Rhode Island income” is your total income from Rhode Island 
a federal income tax return may be required to file a Rhode Island individual        sources after making the additions and subtractions described later in these 
income tax return if he or she has Rhode Island modifications increasing             instructions.  Total Rhode Island income of a part-year resident includes total 
their Federal Adjusted Gross income.                                                 income from Rhode Island sources for the entire year plus other income re-
                                                                                     ceived during period of residence in Rhode Island after making the additions 
                                                                                     and subtractions described later in these instructions. 
DEFINITION OF RESIDENT AND NONRESIDENT                                                
 RESIDENT: a person (a) who is domiciled in the State of Rhode Island or              
(b) who, even though domiciled outside Rhode Island, maintains a perma-              JOINT AND SEPARATE RETURNS 
nent place of abode within the state and spends a total of more than 183              JOINT RETURNS:  Generally, if two married individuals file a joint federal 
days of the taxable year within the state.                                           income tax return they also must file a joint Rhode Island income tax return. 
 NONRESIDENT: any person not coming within the definition of a resident.              However, if either one of the married individuals is a resident and the other 
For purposes of the above definition, domicile is found to be a place an in-         is a non-resident, they must file separate returns, unless they elect to file a 
dividual regards as his or her permanent home – the place to which he or             joint return as if both were residents of Rhode Island.  If the resident spouse 
she intends to return after a period of absence.  A domicile, once established,      files separately in Rhode Island and a joint federal return is filed for both 
continues until a new fixed and permanent home is acquired.  No change of            spouses, the resident spouse must compute income, exemptions, credits 
domicile results from moving to a new location if the intention is to remain         and tax as if a separate federal return had been filed. 
only for a limited time even if it is for a relatively long duration.  For a married  If neither spouse is required to file a federal income tax return and either 
couple, normally both individuals have the same domicile.  Any person as-            or both are required to file a Rhode Island income tax return, they may elect 
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to file a joint Rhode Island income tax return.                                 EXTENSION OF TIME 
 Individuals filing joint Rhode Island income tax returns are both equally li-   Any extension of time for filing an individual income tax return granted 
able to pay the tax.  They incur what is known as “joint and several liability” shall not operate to extend the time for the payment of any tax due on such 
for Rhode Island income tax.                                                    return. 
                                                                                  
 SEPARATE RETURNS: Married individuals filing separate federal income           In General -  
tax returns must file separate Rhode Island income tax returns.                   (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. 
MILITARY PERSONNEL                                                                (2)    An application must be prepared in duplicate on Form RI-4868. 
 Under the provisions of the Soldiers and Sailors Civil Relief Act the service    (3)    The original of the application must be filed on or before the 
pay of members of the armed forces can only be subject to income tax by          date prescribed for the filing of the return of the individual with the 
the state of which they are legal residents.  Place of legal residence at the    Rhode Island Division of Taxation. 
time of entry into the service is normally presumed to be the legal state of      (4)    The application for extension must show the full amount prop-
residence and remains so until legal residence in another state is established   erly estimated as tax for the taxable year, and the application must be 
                                                                                 accompanied by the full remittance of the amount properly estimated 
and service records are changed accordingly.  The Rhode Island income tax        as tax which is unpaid as of the date prescribed for the filing of the re-
is imposed on all the federal taxable income of a resident who is a member       turn.  
of the armed forces, regardless of where such income is received.                  
 Military pay received by a nonresident service person stationed in Rhode       NOTE: If no payment is required to be made with your Rhode Island exten-
Island is not subject to Rhode Island income tax.  This does not apply to       sion form and you are filing a federal extension form for the same period of 
other income derived from Rhode Island sources, e.g., if the service person     time, then you do not need to submit the Rhode Island form.  Attach a copy 
holds a separate job, not connected with his or her military service, income    of the Federal Form 4868 or the electronic acknowledgment you receive 
received from that job is subject to Rhode Island income tax.                   from the IRS to your Rhode Island individual income tax return at the time it 
 In addition, under the provisions of the Military Spouses Residency Relief     is submitted. 
Act, income for services performed by the servicemember’s spouse can only        
be subject to income tax by the state of which they are legal residents if the   
servicemember’s spouse meets certain conditions.                                WHERE TO GET FORMS 
 Income for services performed by the servicemember’s spouse in Rhode           Forms may be obtained by: 
Island would be exempt from Rhode Island income tax if the servicemem-           - visiting the Division of Taxation’s website:  
ber’s spouse moves to Rhode Island solely to be with the servicemember             https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms 
complying with military orders sending the servicemember to Rhode Island.        - calling the Division of Taxation’s Forms Request line: (401) 574-8970 
The servicemember and the servicemember’s spouse must also share the             - emailing the Division of Taxation’s Forms address: Tax.Forms@tax.ri.gov 
same non-Rhode Island domicile. 
 However, other income derived from Rhode Island sources such as busi-           
ness income, ownership or disposition of any interest in real or tangible per-   
sonal property and gambling winnings are still subject to Rhode Island          MISSING OR INCORRECT FORM W-2 
income tax.                                                                      This form is given to you by your employer showing the amount of income 
 Internal Revenue Code provisions governing armed forces pay while serv-        tax withheld on your behalf by your employer.  A copy of it must accompany 
ing in a “combat zone” or in an area under conditions that qualify for Hostile  your Rhode Island income tax return if you are to receive credit for such 
Fire Pay are applicable for Rhode Island purposes.                              withheld tax.  Only your employer can issue or correct this form.  If you 
                                                                                have not received a Form W-2 from your employer by February 15, 2024 or 
                                                                                if the form which you have received is incorrect, contact your employer as 
                                                                                soon as possible. 
DECEASED TAXPAYERS                                                                
 If the taxpayer died before filing a return for 2023, the taxpayer’s spouse      
or personal representative must file and sign a return for the person who       CHANGES IN YOUR FEDERAL TAXABLE INCOME OR  
died if the deceased was required to file a return.  A personal representative 
can be an executor, administrator or anyone who is in charge of the tax-        FEDERAL TAX LIABILITY 
payer’s property.  The person who files the return should check the “de-         You must report to the Rhode Island Division of Taxation any change or 
ceased” check box after the deceased’s name.                                    correction in federal taxable income or federal tax liability as reported on 
 If you are claiming a refund as a surviving spouse filing a joint return with  your federal income tax return, whether resulting from the filing of an 
the deceased, no other form is needed to have the refund issued to you.         amended federal return or otherwise.  Such report must be made within 
However, all other filers requesting a refund due the deceased, must file       ninety (90) days after filing an amended federal return or final determination 
Form RI-1310, Statement of Person Claiming Refund Due a Deceased Tax-           of such change by the Internal Revenue Service.  Report any changes on 
payer, to claim the refund.                                                     Form RI-1040NR, and check the Amended checkbox.  Using the Supple-
                                                                                ment to Individual Income Tax Return, provide an explanation of changes to 
                                                                                your income, deductions or credits. Attach the supplement to your amended 
WHEN AND WHERE TO FILE                                                          return along with all schedules that are part of your return, not just those that 
                                                                                have changed because of the amendment.  The Supplement can be found 
Rhode Island income tax returns will be considered timely filed if post-        on page 23 of the Nonresident Booklet or on the Division of Taxation’s web-
marked by Monday, April 15, 2024.                                               site at: 
                                                                                 https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms  
If you are claiming a refund, mail your return to:                                
                                                                                  
    Rhode Island Division of Taxation 
    One Capitol Hill                                                            RHODE ISLAND LOTTERY PRIZES AND GAMBLING WINNINGS 
    Providence, RI 02908 – 5806                                                  Winnings and prizes received from the Rhode Island Lottery and other 
                                                                                gambling establishments are taxable under the Rhode Island personal in-
 If you are making a payment, mail your return, payment and Form RI-1040V       come tax law and are to be included in the income of both residents and 
to:                                                                             non-residents alike. 
    Rhode Island Division of Taxation                                             
    One Capitol Hill                                                              
    Providence, RI 02908 – 5807                                                 ESTIMATED INCOME TAX PAYMENTS 
                                                                                 If a taxpayer can reasonably expect to owe more than $250 after allowing 
                                                                                for withholding tax and/or credits, he or she must make estimated tax pay-
                                                                                ments.  Estimated tax payments are made on Form RI-1040ES that has in-
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structions for computing the estimated tax and making payments.                   BONUS DEPRECIATION 
                                                                                   A bill passed disallowing the federal bonus depreciation for Rhode Island 
                                                                                  tax purposes. When filing a Rhode Island tax return any bonus depreciation 
PAYMENTS OR REFUNDS                                                               taken for federal purposes must be added back to income as a modification 
 Any PAYMENT of tax liability shown on your return to be due the State of         on RI Schedule M - page 2, line 2d for Rhode Island purposes. In subse-
Rhode Island must be paid in full with your return.  Complete and submit          quent years, when federal depreciation is less than what previously would 
Form RI-1040V with your payment.                                                  have been allowed, the difference may be deducted from income as a mod-
                                                                                  ification on RI Schedule M - page 1, line 1 fori Rhode Island purposes. 
 An amount due of less than five dollars ($5) need not be remitted.                 
                                                                                   A separate schedule of depreciation must be kept for Rhode Island pur-
 See “Where and When to File” for mailing instructions.                           poses.  The gain or loss on the sale or other disposition of the asset is to be 
                                                                                  determined, for Rhode Island purposes, using a Rhode Island depreciation 
 A REFUND will be made if overpayment of income tax is shown on your              schedule. 
return, unless you indicate on your return that such overpayment is to be           
credited to estimated tax liability for 2024.  No other application for refund is  EXAMPLE: A company bought equipment after September 11, 2001 that 
necessary.  Please note that no refund can be made unless your return is          cost $10,000 and had a 10 year life and qualified for 30% bonus deprecia-
properly signed.                                                                  tion. Depreciation for federal purposes in the first year was $3,700 (30% X 
 Refunds of less than $5.00 will not be made unless specifically requested.   $10,000) + (10% x 7,000). Normal depreciation in the first year would have 
                                                                                  been $1,000.  The Company should add back on RI Schedule M, line 2d the 
 See “Where and When to File” for mailing instructions.                           amount of $2,700 ($3,700 - $1,000).  In subsequent years the company 
                                                                                  should deduct $300 ($1000 - $700) each year while depreciation lasts. The 
                                                                                  deduction should be on RI Schedule M, line 1i. 
REFUND CLAIMS                                                                      If a taxpayer has already filed a return, an amended return should be filed. 
 R.I. Gen. Laws § 44-30-87 provides different time periods within which a         Questions on this procedure should be addressed by calling the Personal 
refund claim is allowed.  A refund may be claimed within three (3) years of       Income Tax Section at (401) 574-8829, option #3. 
filing a return or two (2) years from the time the tax was paid, whichever ex-     
pires later.                                                                       
 If a claim is made within the three (3) year period, the amount of the refund    SECTION 179 DEPRECIATION 
cannot exceed the amount of tax paid within that three (3) year period.            Rhode Island passed a bill disallowing the increase in the Section 179 
 If a claim is made within the two (2) year period, the amount of refund          depreciation under the Jobs & Growth Tax Relief Reconciliation Act of 2003.  
may not exceed the portion of tax paid during the two (2) years preceding         Section 179 depreciation will remain limited to $25,000 for Rhode Island in-
the filing of the claim.                                                          come tax purposes.  When filing your Rhode Island tax return, a deduction 
                                                                                  is allowed for depreciation taken on your federal return in prior years which 
 For purposes of this section, any income tax withheld from the taxpayer          was previously taken as an increasing modification to adjusted gross in-
during any calendar year and any amount paid as estimated income tax for          come.  Enter the deduction as a modification on Schedule M - page 1, line 
a taxable year is deemed to have been paid on the fifteenth day of the fourth     1j. 
month following the close of the taxable year for which the payments were          A separate schedule of depreciation must be kept for Rhode Island pur-
being made.                                                                       poses.  The gain or loss on the sale or other disposition of the asset is to be 
 For more information call the Personal Income Tax Section at (401) 574-          determined, for Rhode Island purposes, using the Rhode Island depreciation 
8829, option #3.                                                                  schedule. 
                                                                                   Legislation passed in July of 2013 sets Rhode Island to conform with the  
                                                                                  federal Section 179 deduction amounts for all assets placed in service on 
VICTIM OF IDENTITY THEFT                                                          or after January 1, 2015. 
 If you are a victim of identity theft, attach a copy of Federal Form 14039         
to your return.                                                                     
                                                                                  TUITION SAVINGS PROGRAM – SECTION 529 
                                                                                   A modification decreasing federal adjusted gross income may be 
SIGNATURE                                                                         claimed for contributions made to a Rhode Island “qualified tuition pro-
 You must sign your Rhode Island income tax return.  If filing a joint return,    gram" under section 529 of the Internal Revenue Code, 26 U.S.C. §529.  
both married individuals must sign the return.  An unsigned return cannot         The maximum modification shall not exceed $500, $1,000 if a joint return, 
be processed.                                                                     regardless of the number of accounts.  Taxpayers should claim the modifi-
 Any paid preparer who prepares a taxpayer’s return must also sign as             cation on Schedule M - page 1, line 1g.  
“preparer”.  If a firm or corporation prepares the return, it should be signed      If the funds are rolled over to a Tuition Savings Plan of another state or 
in the name of the preparer on behalf of the firm or corporation.                 are an unqualified withdrawal, recapture is required. 
 If you wish to allow the Tax Division to contact your paid preparer should        Taxpayers may also take a modification decreasing federal adjusted gross 
questions arise about your return, check the appropriate box located below        income in the amount of any qualified withdrawal or distribution from the “Tu-
the preparer’s information.                                                       ition Saving Program” which is included in federal adjusted gross income.  
                                                                                  Taxpayers should claim the modification on Schedule M - page 1, line 1g.  
                                                                                    
NET OPERATING LOSS DEDUCTIONS                                                       
 The Rhode Island Personal Income Tax law relating to Net Operating Loss          RHODE ISLAND TAX CREDITS 
deduction (NOL) has been amended by enactment of R.I. Gen. Laws § 44-              Rhode Island law provides special Rhode Island tax credits which may 
30-2.8 and R.I. Gen. Laws § 44-30-87.1                                            be applied against the Rhode Island income tax.  Before claiming any cred-
 Under the provisions of R.I. Gen. Laws § 44-30-87.1, for losses incurred         its, taxpayers should refer to the Rhode Island law and/or regulations for 
for taxable years beginning on or after January 1, 2002, an NOL deduction         specific requirements for each credit such as carry over provisions and the 
may not be carried back for Rhode Island personal income tax purposes,            order in which the credits must be used.  Taxpayers claiming credits must 
but will only be allowed as a carry forward for the number of succeeding          attach RI Schedule CR and the proper form(s) and other documentation to 
years as provided in IRS Section 172.  A carry forward can only be used on        the return; failure to do so will result in disallowance of the credit.  A list of 
the Rhode Island return to the extent that the carry forward is used on the       allowable Rhode Island credits is available on RI Schedule CR. 
federal return.                                                                     
 Should you have any questions regarding this matter, please call the Per-         If you do not see a particular credit on RI Schedule CR, that means the 
sonal Income Tax Section at (401) 574-8829, option #3.                            credit is no longer allowed against personal income tax. 
                                                                                    
                                                                                   See page I-10 of these instructions for more information. 
                                                                                    
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INTEREST                                                                           The Rhode Island Division of Taxation and the Internal Revenue Service 
 Any tax not paid when due, including failure to pay adequate estimated           exchange income tax information to verify the accuracy of the information 
tax, is subject to interest at the rate of 12% (0.1200) per annum.                reported on Federal and Rhode Island income tax returns. 
 Interest on refunds of tax overpayments will be paid if the refund is not          
paid within 90 days of the due date or the date the completed return was            
filed, whichever is later. The interest rate for tax overpayments is 8.50%        AMENDED RETURNS 
(0.0850) per annum.                                                                Report any changes to your original filing on Form RI-1040, and check 
                                                                                  the Amended checkbox.  Using the Supplement to Individual Income Tax 
                                                                                  Return, provide an explanation of changes to your income, deductions or 
PENALTIES                                                                         credits.  Attach the supplement to your amended return along with all sched-
 The law provides for penalties in the following circumstances:                   ules that are part of your return, not just those that were changed because 
 •Failure to file an income tax return by the due date.  A late filing penalty    of the amendment.  In addition provide any documents required to support 
will be assessed at 5% (0.0500) per month on the unpaid tax for each month        those schedules that are a part of your return.  The Supplement can be found 
or part of a month the return is late.  The maximum late filing penalty is 25%    on page 23 of the Nonresident Booklet or on the Division of Taxation’s web-
(0.2500).                                                                         site at: 
 •Failure to pay any tax due by the due date.  A late payment penalty will         https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms  
be assessed at 1/2% (0.0050) per month on the unpaid tax for each month            
or part of a month the tax remains unpaid.  The maximum late payment               
penalty is 25% (0.2500).                                                          OTHER QUESTIONS 
 •Preparing or filing a fraudulent income tax return.                              Obviously the foregoing general instructions and the specific instructions 
                                                                                  for completing the return form(s) which follow will not answer all questions 
Regulation 280-RICR-20-55-4 implements the state law enacted in 2013              that may arise.  If you have any doubt regarding completion of your return, 
which establishes civil and criminal penalties for paid preparers who prepare     further assistance may be obtained at the Division of Taxation, One Capitol 
Rhode Island personal income tax returns with the intent to wrongfully evade      Hill, Providence RI 02908-5801 or by calling the Personal Income Tax Sec-
or reduce a tax obligation.                                                       tion at (401) 574-8829, option #3. 
 
USE OF FEDERAL INCOME TAX INFORMATION                                               
 All amounts reported from the Federal Forms 1040, 1040-SR and                      
1040NR, as well as those reported on Form RI-1040NR are subject to ver-             
ification and audit by the Rhode Island Division of Taxation.                       

                                       SPECIFIC LINE INSTRUCTIONS 
NAME AND ADDRESS                                                                      Taxpayers using the filing status of Qualifying Surviving Spouse on their 
 Complete the identification portion of the return, including your name and       Federal return should use the filing status of Qualifying Widow(er) on their 
social security number, your spouse’s name and social security number (if         Rhode Island return. 
applicable), address, daytime telephone number and your city or town of            
legal residence.                                                                   
  
ELECTORAL SYSTEM CONTRIBUTION                                                              INCOME, TAX AND CREDITS
 You may designate a contribution of five dollars ($5) or ten dollars ($10) 
if married and filing a joint return, to the account for the public financing of                                                                             
the electoral system.  The first two dollars ($2) or four dollars ($4) if married  
and filing a joint return, up to a total of two hundred thousand dollars          Line 1 – Federal Adjusted Gross Income:           Enter your federal adjusted 
($200,000) collectively for all parties and the nonpartisan account, shall be     gross income from Federal Form 1040, line 11; Federal Form 1040-SR, line 
allocated only to political parties which at the preceding general election,      11; or Federal Form 1040NR, line 11. 
nominated a candidate for governor and such candidate polled at least 5            
percent of the entire vote cast in the state for governor.  The remaining funds   Line 2 – Modifications: Enter your net modifications from RI Schedule M, 
shall be allocated for the public financing of campaigns for governor.            page 2, line 3.  If you are claiming a modification, you must attach RI Sched-
 An electoral system contribution will NOT increase your tax due or reduce        ule M to your return.  RI Schedule M is discussed further starting on page  
your refund.                                                                      I-11 of these instructions. 
                                                                                   
DESIGNATION OF POLITICAL PARTY                                                    Line 3 – Modified Federal Adjusted Gross Income: Determine your mod-
 If you don’t name a political party, your contribution will by credited to the   ified federal adjusted gross income by combining the amount on line 1 with 
nonpartisan general account or you can check the box and designate a po-          the amount on line 2.  
litical party. If you designate:                                                   
 (1) a political party which did not receive at least 5 percent of the entire     Line 4 – Deductions: Enter your Rhode Island standard deduction from the 
 vote for Governor in the preceding general election,                             list below.  Rhode Island does not allow the use of federal itemized deduc-
 (2) a non-existent political party,                                              tions.    
 (3) a particular office,                                                                                        Single    $10,000  
 (4) an individual officeholder or political figure, or                                               Married Joint    $20,050 
 (5) a national party which is not a state party,                                        Qualifying Widow(er)    $20,050 
your electoral system contribution will be credited to the nonpartisan general                 Married Separate    $10,025 
account.                                                                                    Head of Household    $15,050 
 If you designate more than one political party, your contribution will be         
credited to the first political party named.                                      However, if line 3 is more than $233,750 see the Standard Deduction Work-
                                                                                  sheet on the inside of the back cover to compute your Standard Deduction 
FILING STATUS                                                                     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:  Nonresident alien individuals are not eligible for the Rhode Island 
income tax purposes.                                                              standard deduction.  If you file Federal Form 1040NR, enter $0 on this line. 
                                                                                   
                                                                                  Line 5 - Subtract line 4 from line 3.  If zero or less, enter zero. 
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Line 6 – Exemptions:Complete RI Schedule E (found on page 5 of the RI- tial coverage, you must complete Form IND-HEALTH and the Shared Re-
1040NR Nonresident booklet) listing the name, social security number, date sponsibility Worksheet to determine the amount of your Individual Mandate
of birth and relationship to you of each dependent for whom you are claiming Penalty. (See pages 7 and 8 of this booklet)
an exemption. Enter the number of Exemptions from RI Schedule E, line 5
in the box on line 6. Attach RI Schedule E to your RI-1040NR tax return. For more information refer to the Instructions for the Individual Healthcare
Mandate for Rhode Island Residents - Individual Healthcare Form and
RI Schedule E is discussed further on page I-10 of these instructions. Shared Responsibility Worksheet. (See pages IND-1 - IND-11 of this book-
let)
Exemption Amount: Multiply the number of exemptions in the box by
$4,700. Full-year nonresidents: Do not check the checkbox. The requirement to
maintain minimum essential coverage in Rhode Island does not apply to you.
However, if line 3 is more than $233,750 see the Exemption Worksheet on
the inside of the back cover to compute your exemption amount. Line 16a – Total Rhode Island Tax and Checkoff Contributions: Add
lines 13a, 13b, 14, 15a and 15b.
NOTE: If someone else can claim you on their return, your exemption
amount is zero. Line 16b - Enter the amount from line 16a.

Line 7 – Rhode Island Taxable Income: Subtract line 6 from line 5. If zero
or less, enter zero.

Line 8 – Rhode Island Income Tax: Enter the RI income tax from the RI PAYMENTS
Tax Table or Tax Computation Worksheet.

Line 9 – Rhode Island Percentage of Allowable Federal Credits: Enter
the amount of allowable federal credits from page 3, RI Schedule I, line 25. Line 17a – Rhode Island Income Tax Withheld: Enter total amount of
Rhode Island 2023 income tax withheld from Schedule W, line 16. (Attach
Line 10 – Rhode Island Tax After Allowable Federal Credits – Before Al- state copy of all forms W-2, 1099s, etc. to the front of the return.) Credit for
location:Subtract line 9 from line 8. If zero or less, enter zero. Rhode Island income tax withheld will be allowed only for those amounts
supported by attached W-2s, 1099s, etc.
Line 11 – Rhode Island Allocated Income Tax:
RI Schedule W, along with your W-2s, 1099s, etc. must be attached to
If ALL your income is from Rhode Island, check the first box and enter your return in order to receive credit for Rhode Island income tax with-
the amount from line 10 on this line. held.
If you are a NONRESIDENT with income from outside Rhode Island, com-
plete page 13, RI Schedule II and enter the result on this line. Also, check Withholding from a Pass-through entity reported on RI Schedule K-1 should
the second box. be entered on Schedule W and included in the amount for Line 17a.
RI Schedule K-1 must be attached to your return.
If you are a PART-YEAR RESIDENT with income from outside Rhode Is-
land, complete page 15, RI Schedule III and enter the result on this line. The tax elected to be paid by a Pass-through Entity on Form RI-PTE on be-
Also check the third box. half of the members or partners of a Pass-through entity shall also be
claimed on RI Schedule W and included in the amount for Line 17a.
Line 12 – Other Rhode Island Credits: Enter the amount of Other Rhode Form RI-1099E must be attached to your return.
Island credits from page 6, RI Schedule CR, line 9. Attach RI Schedule CR
and your original certificate(s) or carry-forward schedule to your RI-1040NR. RI Schedule W is discussed further on page I-9 of these instructions.

NOTE: All credits require the original certificate be attached to the return. NOTE: You can not claim Rhode Island Temporary Disability Insurance pay-
Failure to do so will result in the disallowance of the credit until the original ments (RI TDI or SDI) as income tax withheld. These amounts are non re-
can be provided. fundable on RI-1040NR.

RI Schedule CR is discussed further on page I-10 of these instructions. Line 17b – 2023 Estimated Payments and Amount Applied from 2022
return: Enter the amount of estimated payments on 2023 Form RI-1040ES
Line 13a – Total Rhode Island Income Tax – After Rhode Island Credits: and the amount of overpayment applied from your 2022 return.
Subtract line 12 from line 11. If zero or less, enter zero.
Line 17c – Nonresident Withholding on Real Estate Sales in 2023: Enter
Line 13b - Recapture of Prior Year Other Rhode Island Credits: Enter the amount of Rhode Island income tax withheld on sales of real estate lo-
amount of Credit Recapture from page 6, RI Schedule CR, line 12. cated in Rhode Island.

Line 14 – Rhode Island Checkoff Contributions: Enter amount of checkoff Line 17d - RI Earned Income Credit: Enter amount from page 3, RI Sched-
contributions from page 3, RI Checkoff Contributions Schedule, line 33. A ule EIC, line 38. If you are claiming a RI earned income credit, you must
list of the checkoff contributions can be found on page I-9 of these instruc- complete and attach RI Schedule EIC located on page 3 to your RI-1040NR.
tions. These checkoff contributions will increase your tax due or reduce your
refund. Line 17e – Other Payments: Enter any other payments, including advance
payments made with your application for an automatic extension of time to
Line 15a – Use/Sales Tax Due:Enter the amount of Use/Sales Tax from RI file (Form RI-4868). Attach a copy of Form RI-4868.
Schedule U, line 4 or line 8, whichever applies.
Any pass-through withholding from RI Schedule K-1 or Pass-through
RI Schedule U is discussed further on page I-13 of these instructions. Entity Election Tax from Form RI-1099E must be entered on RI Sched-
ule W and not included in “Other Payments” this line. RI Schedule K-
Line 15b – Individual Mandate Penalty: Enter the amount of your individual 1 and Form RI-1099E must be attached to your return.
mandate penalty from the 2023 Shared Responsibility Worksheet, line 15.
Line 17f – Total Payments and Credits: Add lines 17a, 17b, 17c, 17d and
Part-year residents: To certify full year coverage and minimum essential 17e.
coverage for the months that you and all member of your tax household were
Rhode Island residents, check the checkbox next to line 15b. Line 17g - If filing an amended return, enter the amount of any prior over-
payments for this tax period (whether refunded or carried forward).
If you and all members of your tax household did not have minimum essen-
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Line 17h -Net Payments:  Subtract line 17g from line 17f.                    Compensation earned partly within and partly without Rhode Island   –
                                                                             If total wage and salary income was earned partly within and partly outside 
Line 18a – Balance Due:  If the amount on line 16b is greater than the       Rhode Island and your employer does not separately report the amount of 
amount of line 17h, SUBTRACT line 17h from line 16b and enter the balance    earnings in Rhode Island, determine the amount allocable to Rhode Island 
due on line 18a.  This is the amount you owe.                                by completing RI Schedule II, Part 2 on page 14 or attaching a separate 
                                                                             schedule detailing how such allocation was made. 
Line 18b – Underestimating Interest Due:  Complete Form RI-2210 or            
Form RI-2210A.  Enter the amount of interest due from Form RI-2210, line     The amount allocable to Rhode Island is that portion of your wage and salary 
12 or line 22, or Form RI-2210A, line 12 on this line.                       income which the number of days worked in Rhode Island bears to the total 
                                                                             number of days (exclusive of nonworking days, such as Saturday, Sundays, 
Line 18c – Total Amount Due: Add lines 18a and 18b.  This amount is          holidays, sick leave, vacation, etc,) employed both within and outside the 
payable in full with your return.  Complete Form RI-1040V.  Send payment     state during the year. 
and Form RI-1040V with your return.  An amount due of less than five dollars    
($5) need not be paid.                                                       If your compensation subject to allocation depends entirely on volume of 
                                                                             business transacted, as in the case of a salesman working on commission, 
Line 19 – Overpayment:   If the amount on line 17h is greater than the       do not use RI Schedule II, Part 2.  In this event, the amount of compensation 
amount on line 16b, SUBTRACT line 16b from line 17h.                         allocable to Rhode Island is that portion of the compensation included in 
                                                                             Column B, line 1 which the volume of business transacted inside the state 
If there is an amount due on line 18b for underestimating interest, subtract bears to the total volume of business transacted both inside and outside the 
line 18b from line 19.                                                       state.  The determining factor in ascertaining where business is transacted 
                                                                             is the location where the services or sales activities were actually performed.  
If the amount of underestimating interest due on line 18b is more than the   Attach a schedule to your return showing the computation of the allocation 
amount of overpayment from line 19, subtract line 19 from line 18b and enter to Rhode Island of compensation based on volume of business transacted.  
the result on line 18c.                                                      If your personal service compensation is allocated on a basis other than 
                                                                             those covered in the preceding two paragraphs, please attach a separate 
Line 20 – Overpayment to be Refunded:      Enter the amount of the over-     schedule showing complete details. 
payment on line 19 that is to be refunded. Refunds of less than $5.00 will    
not be paid unless specifically requested.                                   Line 2, Column A – Interest and Dividends: Enter the amount of interest 
                                                                             and dividends included in federal income which are derived from Rhode Is-
Line 21 - Overpayment to be Applied to 2024:                                 land sources.  
Enter the amount of overpayment on line 19 which is to be applied to your     
2024 estimated tax. (See General Instructions on page I-2)                   Line 3, Column A – Business Income 
                                                                                Enter the amount of net profit (or loss) from a business or profession car-
                                                                             ried on in Rhode Island. 
                                                                                If the business or profession is carried on both inside and outside Rhode 
                         RI SCHEDULE I                                       Island and accounts clearly reflecting income from Rhode Island operations 
              ALLOWABLE FEDERAL CREDIT                                       are maintained, enter the net profit (or loss) from business carried on in 
                                                                             Rhode Island.  If your Rhode Island business income is not separate and 
Line 22 – Rhode Island Income Tax: Enter the amount from Form RI-            distinct from that of other states you shall use the uniform division of income 
1040NR, page 1, line 8.                                                      formula to determine your Rhode Island business income.  This involves the 
                                                                             construction of a three-factor formula, which is applied against your total 
Line 23 – Credit for Child and Dependent Care Expenses:     Enter the        business income to determine the income allocable to Rhode Island.  The 
amount from Federal Form 1040, Federal 1040-SR or Federal 1040-NR,           three factors are:  
Schedule 3, line 2.                                                             (1) Property in Rhode Island to property everywhere,  
                                                                                (2) Payroll in Rhode Island to payroll everywhere, and  
Line 24 – Tentative Allowable Federal Credit:  Multiply the amount on line      (3) Sales or services in Rhode Island to sales or services everywhere.   
23 by 25%.                                                                       
                                                                                Add the result of these three factors and divide by three or the number of 
Line 25 - Maximum Credit: Enter the amount from line 22 or 24, whichever     factors.  The resulting figure is the percent to be applied against the amount 
is less.  Enter here and on Form RI-1040NR, page 1, line 9.                  of total business income to determine the amount derived from Rhode Island 
                                                                             sources.  Complete RI Schedule II, Part 3 on page 14.  If an approved alter-
                                                                             native method of allocation is used, attach schedule. 
                                                                              
                        RI SCHEDULE II                                       Line 4, Column A – Sale or Exchange of Property 
              NONRESIDENT TAX CALCULATION                                       Capital gain (or loss) – Enter the net capital gain (or loss) determined in 
                                                                             accordance with applicable federal provisions for determining capital gains 
                                                                             and losses.  Include on this line only transactions resulting from property lo-
This worksheet is located on page 13 of the RI-1040NR Nonresident            cated in Rhode Island. 
booklet and is to be completed by full year nonresidents.  Part-year             
residents complete RI Schedule III located on page 15 of the RI-1040NR          Capital transactions from Rhode Island sources include capital gains or 
Nonresident booklet .                                                        losses from real or personal property having an actual situs within Rhode 
                                                                             Island whether or not connected with a trade or business.  Capital gains or 
These schedules can also be found on the Division of Taxation’s website:     losses from stocks, bonds, and other intangible personal property used in 
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms      or connected with a business, trade or occupation that is carried on within 
                                                                             Rhode Island are subject to Rhode Island income tax.  Also to be included 
                                                                             is your share of any capital gain or loss derived from Rhode Island sources 
PART 1 – ALLOCATION & TAX WORKSHEET                                          of a partnership of which you are a member, or an estate or trust of which 
                                                                             you are a beneficiary. 
Column A, Lines 1 through 10 –                                                   
 
Line 1 – Wages, Salaries, Tips, etc.                                               If any capital gains or losses are from business property (other than 
Enter the amount of your total wages, salaries, commissions, tips, etc. re-  real property) of a business carried on both within and without Rhode Island, 
ported on your federal return which were received for services performed in  apply the applicable business percentage.  The federal basis of property is 
Rhode Island.                                                                to be used in computing Rhode Island capital gains or losses. 
                                                                              
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Non-capital Assets: Enter the gain or loss from the sale or exchange of Line 12, Column A – Modified Rhode Island Source Income: Combine
non-capital assets, which pertain to your Rhode Island transactions by ap- amounts on lines 10, Column A and 11, Column A.
plying to them the appropriate federal provision for determining gains or
losses from the sale or exchange of other than capital assets. Column B, Lines 1 through 7 – Enter in Column B the total amounts re-
ported on your federal return for each of the applicable items listed in Column
Non-capital transactions from Rhode Island are those non-capital trans- B.
actions reported on your federal return which pertain to property used in or
connected with a trade, business, profession or occupation carried on in Line 1, Column B – Wages, salaries, tips, etc.: Enter wages, salaries,
Rhode Island. Also to be included in your share of any non-capital gain or tips, etc. from Federal Form 1040, Federal Form 1040-SR, or Federal Form
loss is any such gain or loss from (1) a partnership of which your are a mem- 1040-NR, line 1z.
ber or (2) an estate or trust of which your are a beneficiary. If any transac-
tions involve property (other than real property) of a business carried on both Line 2, Column B – Interest and Dividends: Enter interest and dividends,
inside and outside Rhode Island, apply the business allocation percentage from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-
applicable. In all cases the federal basis of property is to be used for com- NR, lines 2b and 3b.
puting the Rhode Island gain or loss.
Line 3, Column B – Business Income: Enter business income from Fed-
Line 5, Column A – Pension and Annuities, Rents, Royalties, Etc. eral Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Sched-
Enter that portion of rent and royalty income or loss derived from or con- ule 1, line 3.
nected with Rhode Island sources. Include rents and royalties from real
property situated in Rhode Island whether or not used in or connected with Line 4, Column B – Sale or Exchange of Property: Enter gains or (loss),
a business, tangible personal property not used in a business if such prop- from Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR, line
erty has an actual situs in Rhode Island and tangible and intangible personal 7, or Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR,
property used in or connected with a business, trade, profession or occupa- Schedule 1, line 4.
tion carried on in Rhode Island.
Line 5, Column B – Pensions and Annuities; Rents, Royalties Ect.:
Enter pensions and annuities; rents, royalties ect, from Federal Form 1040,
If a business is carried on both inside and outside Rhode Island, the Federal Form 1040-SR, or Federal Form 1040-NR, lines 4b and 5b, and
business allocation percentage should be applied to items included above. Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR
However, no allocation applies to income from real property. Income from Schedule 1, line 5.
real property is 100% includable if it is located in Rhode Island or it is entirely
excluded if located outside Rhode Island. Line 6, Column B – Farm Income: Enter farm income from Federal Form
1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 6.
Partnership Income: Each partner must report his share of the partnership
income. Include your share of the ordinary income of the partnership, joint Line 7, Column B – Miscellaneous Income: Enter miscellaneous income
venture, or the like, whose taxable year ends within or with the year covered from Federal Form 1040, Federal Form 1040-SR, line 6b, and Federal Form
by your return, which is derived from Rhode Island sources. If your distrib- 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, lines
utive share of partnership income includes any items of income taxable to a 1, 2a, 7, and 9.
nonresident (such as capital gains), such items must be included separately.
Attach schedule. Line 8 - Total, Column B:
Add lines 1 through 7 in Column B.

Income from Estates or Trusts: Enter the portion of your share of estate Line 9, Column B – Adjustments: Enter adjustments from Federal Form
or trust income which is derived from Rhode Island sources. If your share 1040 or Federal Form 1040-SR, line 10, or Federal Form 1040-NR, line 10d.
includes any specific items of trust or estate income taxable to a nonresident,
you must separately describe the nature of the income. Line 10, Column B – Adjusted Gross Income:
Subtract line 9, Column B from line 8, Column B
Line 6, Column A – Farm Income
The above instructions for reporting business income or loss (line 3) in- Line 11, Column B – Net Modifications to Federal Adjusted Gross In-
cluding the instructions for reporting when business is carried on both within come: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.
and without Rhode Island also apply to reporting farm income.
Line 12, Column B – Modified Federal Adjusted Gross Income: Combine
Line 7, Column A – Miscellaneous income amounts on lines 10, Column B and 11 Column B. Amount should equal
Enter the portion of this income or loss that is derived from or connected amount on Form RI-1040NR, page 1, line 3.
with Rhode Island sources. This includes but is not limited to taxable Rhode
Island state income tax refunds, Rhode Island unemployment compensation Line 13 – Allocation Percentage: Divide amount on line 12, Column A by
payments and gambling prizes and winnings from Rhode Island. amount on line 12, Column B. If the amount on line 12, Column A is greater
than the amount on line 12, Column B, enter 1.0000. If zero or less, enter
Line 8 – Total, Column A: 0.0000.
Add lines 1 through 7 in Column A.
Line 14 – Rhode Island Tax After Credits – Before Allocation: Enter
Line 9, Column A – Adjustments amount from Form RI-1040NR, page 1, line 10.
Enter amount from Federal Form 1040, Federal Form 1040-SR, or Fed-
eral Form 1040-NR, Schedule 1, line 26 applicable to Rhode Island income. Line 15 – Rhode Island Tax: Multiply the amount on line 14 by the percent-
If an adjustment item relates to wage or salary income earned partly inside age on line 13. Enter here and on Form RI-1040NR, page 1, line 11.
and partly outside Rhode Island or to income from a business which is car- Check the “Nonresident with income...” box.
ried on both inside and outside Rhode Island, the adjustment item must be
allocated to Rhode Island on the same basis as the income to which it re-
lates. Attach Schedule. PART 2 - ALLOCATION OF WAGE AND SALARY INCOME TO

Line 10, Column A – Adjusted Gross Income: Subtract line 9 from line 8. RHODE ISLAND

Line 11, Column A – Modifications to Federal Adjusted Gross Income: Line 1 – Wages, Salaries, Tips, Etc.: Enter total amount of wages,
Enter the amount of modifications to federal adjusted gross income attribut- salaries, tips, commissions, etc. reported on your federal return.
able to Rhode Island source income.
Line 2 – Total Number of Days: Enter the total number of days in the year.
(For a calendar year, enter 365 days. For a leap year, enter 366 days.)
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Line 3 – Sick Leave: Enter the total number of days you were absent from RI SCHEDULE III
work due to illness. PART-YEAR RESIDENT

Line 4 – Vacation: Enter the total number of days you were absent from TAX CALCULATION
work on vacation.
This worksheet is located on page 15 of the RI-1040NR Nonresident
Line 5 – Other Non-working Days: Enter the total number of other non- booklet and is only to be completed by part-year residents. Full year
working days, such as Saturdays, Sundays and holidays. nonresidents complete RI Schedule II on page 13 of Form RI-1040NR.

Line 6 – Total Number of Non-working Days: Add lines 3, 4 and 5. These schedules can also be found on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
Line 7 – Total Days Worked in Year: Subtract line 6 from line 2.

Line 8 – Total Days Worked Outside Rhode Island: Enter the total number PART 1 – ALLOCATION AND TAX WORKSHEET
of days worked outside Rhode Island.
Column A – Income From Federal Return:
Line 9 - Days Worked in Rhode Island: Subtract line 8 from line 7. Enter in Column A, lines 1 through 10, the total amounts of income and ad-
justments as reported on your federal income tax return.
Line 10 – Allocation Percentage: Divide line 9 by line 7.
Column A, Line 1 – Wages, salaries, tips, etc.: Enter wages, salaries,
Line 11 – Rhode Island amount: Multiply amount on line 1 by the tips, etc. from Federal Form 1040, Federal Form 1040-SR, or Federal Form
percentage on line 10. Enter here and on Form RI-1040NR, page 13, 1040-NR, line 1z.
RI Schedule II, line 1, column A.
Column A, Line 2 – Interest and Dividends: Enter interest and dividends,
from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-
PART 3 – BUSINESS ALLOCATION PERCENTAGE NR, lines 2b and 3b.

Line 1 – Real Property Owned: Enter in Column A, the amount of real prop- Column A, Line 3 – Business Income: Enter business income from Fed-
erty owned and located in Rhode Island. Enter in Column B, the amount of eral Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Sched-
property owned everywhere. ule 1, line 3.

Line 2 – Real Property Rented from Others: Enter in Column A, annual Column A, Line 4 – Sale or Exchange of Property: Enter gains or (loss),
rental expense times 8 for real and personal property located in Rhode Is- from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-
land. Enter in Column B, rental expense times 8 for real and personal prop- NR, line 7, or Federal Form 1040, Federal Form 1040-SR, or Federal Form
erty located everywhere. 1040-NR, Schedule 1, line 4.

Line 3 – Tangible Property Owned: Enter in Column A, the amount of tan- Column A, Line 5 – Pensions and Annuities; Rents, Royalties Ect.:
gible personal property located in Rhode Island. Enter in Column B the Enter pensions and annuities; rents, royalties ect, from Federal Form 1040,
amount of tangible personal property located everywhere. Federal Form 1040-SR, or Federal Form 1040-NR, lines 4b and 5b, and
Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR,
Line 4 – Total Property: Enter in Column A, the total of Column A, lines 1, Schedule 1, line 5
2 and 3. Enter in Column B, the total of Column B, lines 1, 2 and 3. Then
divide the amount in Column A by the amount in Column B and enter the re- Column A, Line 6 – Farm Income: Enter farm income from Federal Form
sulting percentage in Column C. 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 6.

Line 5 – Wages, Salaries: Enter in Column A, the amount paid for wages, Column A, Line 7 – Enter miscellaneous income from Federal Form 1040
salaries, and other personal service compensation in Rhode Island during or Federal Form 1040-SR, line 6b, and Federal Form 1040, Federal Form
the year. Enter in Column B, the amount paid for wages, salaries, and other 1040-SR, or Federal Form 1040-NR, Schedule 1, lines 1, 2a, 7, and 9.
personal service compensation everywhere during the year. Then divide the
amount in Column A by the amount in Column B and enter the resulting per- Line 8 - Total, Column A:
centage in Column C. Add lines 1 through 7 in Column A.

Line 6 – Gross Sales of Merchandise and Charges for Services: Enter Column A, Line 9 – Adjustments: Enter adjustments from Federal Form
in Column A, the amount of gross sales of merchandise and charges for 1040 or Federal Form 1040-SR, line 10 or Federal Form 1040-NR, line 10d.
services in Rhode Island during the year. Enter in Column B, the amount of
gross sales of merchandise and charges for services everywhere during the Column A, Line 10, – Adjusted Gross Income:
year. Then divide the amount in Column A by the amount in Column B and Subtract line 9, Column B from line 8, Column A.
enter the resulting percentage in Column C.
Column A, Line 11 – Net Modifications to Federal Adjusted Gross In-
Line 7 – Total Percentages: Add all percentages from Column C, lines 4, come: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.
5 and 6.
Column B – Rhode Island Resident Period:
Line 8 – Business Allocation Percentage: Divide line 7 by three or the Enter in Column B, lines 1 through 10, all income earned and adjustments
number of percentages on lines 4, 5 and 6. Enter here and on lines 9, 10, reported in Column A during the period you lived in Rhode Island. This in-
11, 12 and 13, Column B. cludes income earned both inside and outside Rhode Island.

Lines 9 through 13: Enter the line number and the amount of each item of Enter in Column B, line 11, the modifications to federal adjusted gross in-
business income (or loss) reported on RI-1040NR, page 13, RI Schedule II, come attributable to the income reported in Column B.
Part 1, Column B required to be allocated and multiply by the allocation per-
centage to determine Rhode Island amount. Enter the amounts from Col- Column C – Rhode Island Nonresident Period:
umn C on the corresponding lines on Form RI-1040NR, page 13, RI Enter in Column C, lines 1 through 10, all income earned and adjustments
Schedule II, Part 1, Column A. reported in Column A during the period you were not living in Rhode Island.
This includes income earned both inside and outside Rhode Island.

Enter in Column C, line 11, the modifications to federal adjusted gross in-
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come attributable to the income reported in Column C.
RI CHECK-OFF
Column D – Rhode Island Nonresident Period: CONTRIBUTIONS SCHEDULE
Enter in Column D, lines 1 through 10, all amounts of income and adjust-
ments reported in Column C (nonresident period) derived from or connected
with Rhode Island sources. NOTE: These checkoff contributions will increase your tax due or re-
duce your refund. All checkoff contributions are voluntary.
Enter in Column D, line 11, the modifications to federal adjusted gross in-
come attributable to the income reported in Column D. Lines 26 through 32 – Contributions: A contribution to the following pro-
grams may be made by checking the appropriate box(es) or by entering the
Line 12 – Modified Federal AGI: Combine the amounts on lines 10 and 11. amount you want to contribute. All such contributions are deposited as gen-
eral revenues.
Line 13 – Total Rhode Island Income: Add the amounts on line 12, Column (26) Drug Program Account
B and line 12, Column D. (27) Olympic Contribution
(28) Rhode Island Organ Transplant Fund
Line 14 – Allocation Percentage: Divide the amount on line 13 by the (29) RI Council on the Arts
amount on line 12, Column A. If line 13 is greater than line 12, Column A, (30) Rhode Island Non-game Wildlife Appropriation
enter 1.0000. If zero or less, enter 0.0000. (31) Childhood Disease Victims’ Fund and
Substance Use and Mental Health Leadership Council of RI
Line 15 – Rhode Island Tax After Credits –Before Allocation: Enter the (32) Rhode Island Military Family Relief Fund
amount from Form RI-1040NR, page 1, line 10.
Line 33 – Total Contributions: Add lines 26 through 32. Enter the total
Line 16 – Rhode Island Income Tax: Multiply the amount on line 15 by the here and on page 1, line 14.
percentage on line 14. If you have income earned in another state while
you were a resident of Rhode Island, complete Part 2 on page 14. Other-
wise, enter tax amount here and on Form RI-1040NR, page 1, line 11.
Check the “Part-year resident...” box. RI SCHEDULE EIC
EARNED INCOME CREDIT

PART 2 - CREDIT FOR INCOME TAXES PAID TO ANOTHER Line 34 – Federal Earned Income Credit: Enter the amount of Federal
STATE AND TAX WORKSHEET Earned Income Credit from Federal Form 1040 or 1040-SR, line 27.

Line 17 – Rhode Island Income Tax: Enter the amount of Rhode Island in- Line 35 – The RI percentage rate for 2023 is 15%.
come tax from Form RI-1040NR, page 15, RI Schedule III, Part 1, line 16.
Line 36 – Multiply line 34 by line 35.
Line 18 – Income Taxed by Other States, While a Rhode Island Resi-
dent: Enter the amount of income taxed by another state while a Rhode Is- Line 37 – Rhode Island Allocation: Enter the amount of your RI allocation
land resident included in the amount on page 15, RI Schedule III, part 1, line from Form RI-1040NR, page 13, RI Schedule II, line 13 or Form RI-1040NR,
10, Column B. page 15, RI Schedule III, line 14. If all income is from Rhode Island, enter
1.0000.
Line 19 – Total Rhode Island Income: Enter the Rhode Island income re-
ported on page 15, RI Schedule III, Part 1, line 13. Line 38 – Total Rhode Island Earned Income Credit: Multiply line 36 by
line 37. Enter here and on Form RI-1040NR, page 2, line 17d.
Line 20 – Divide the amount on line 18 by the amount on line 19. If greater
than 1.0000, enter 1.0000.

Line 21 – Multiply the amount on line 17 by the percentage on line 20. SCHEDULE W
RHODE ISLAND WITHHOLDING INFORMATION
Line 22 – Tax Due and Paid to Other State: Enter the amount of income
tax due and paid to the other state. Also, enter the abbreviation for the name RI Schedule W can be found on page 4 of the RI-1040NR Nonresident book-
of the other state in the space provided. let or on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
Line 23 – Enter the amount from line 18 above.
If claiming Rhode Island income tax withheld on Form RI-1040NR, page 2,
Line 24 – Other State’s Adjusted Gross Income: Enter the amount of total line 17a, RI Schedule W must be completed and attached along with the ac-
adjusted gross income reported on the income tax return filed with the other tual form W-2 or 1099 showing the Rhode Island tax withheld amount.
state. Attach a completed signed copy of the return filed with the other
state. Lines 1 - 15:
Please complete columns A, B, C, D and E for each W-2 and 1099 showing
Line 25 – Divide the amount on line 23 by the amount on line 24. If greater Rhode Island withholding.
than 1.0000, enter 1.0000.
Column A: For each W-2, 1099, etc. being entered, leave blank if the W-2,
Line 26 – Multiply the amount on line 22 by the percentage on line 25. 1099, etc. is for you. Enter an “S” if the form belongs to your spouse.

Line 27 – Maximum Tax Credit: Enter the amount on line 17, 21 or 26 Column B: For each W-2, 1099, etc. being entered, leave blank if the infor-
whichever is the SMALLEST. mation being entered is from a W-2. For all other forms being entered, refer
to the chart on RI Schedule W and enter the applicable letter code.
Line 28 – Rhode Island Income Tax: Subtract the amount on line 27 from
the amount on line 17. Enter here and on Form RI-1040NR, page 1, line Pass-through Entity Election
11. Check the “Part-year resident...” box. If you and/or your spouse, if applicable, are a member or partner of a pass-
through entity that has elected to pay Rhode Island tax on Form RI-PTE,
NOTE: If, while a resident, you had income taxed by two or more other enter the amount of tax paid on behalf of you and/or your spouse, if applica-
states, make a separate calculation using Form RI-1040NR-MU which can ble by that pass-through entity on RI Schedule W along with the identification
be found on page 11 of this booklet. number of the pass-through entity. In column B enter the letter code “E”.

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Not filing Form RI-PTE along with all RI-1099E(s) and/or not providing Line 3 - Enter the number of boxes from lines 1a and 1b that are checked.
RI-1099E(s) with your personal income tax return may delay the pro-
cessing of your return. Line 4a - Enter the number of children from lines 2a - 2m who lived with you.

Column C: For each W-2, 1099, etc. being entered, enter the name of the Line 4b - Enter the number of children from lines 2a - 2m who did not live
employer or payer. with you due to divorce or separation.

Column D: For each W-2, enter the employer’s state identification number Line 4c - Enter the number of other dependents from lines 2a - 2m not in-
from box 15 of the W-2. cluded on lines 4a or 4b.

Note: The state identification number may be different than the employer’s Line 5 - Add the numbers from lines 3 - 4c. Enter here and in the box on
federal identification number. Be sure to enter the identification number from RI-1040NR, page 1, line 6.
box 15, rather than box b of the W-2. For each form that is not a W-2, enter
the payer’s federal identification number.

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

RI Schedule CR can be found on page 6 of the RI-1040NR Nonresident
Column E: For each W-2, 1099, etc. enter the amount of Rhode Island with- booklet or on the Division of Taxation’s website:
holding as shown on each form. See the chart on the bottom of RI Schedule https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
W for box reference.

Line 16 - Total Rhode Island Income Tax Withheld. Add the amounts from CURRENT YEAR OTHER RI CREDITS:
Column E, lines 1 through 15. Enter the total here and on RI-1040NR, line
17a. This credit schedule details “Other Rhode Island Credit(s)” being used on
your RI-1040NR. Each Rhode Island credit has its own line. On the appro-
Line 17 - Enter the number of W-2s, 1099s, and other forms entered on lines priate line, enter the dollar amount of the credit being taken. The total of all
1-15 showing Rhode Island income tax withheld. credits will be entered on Form RI-1040NR, page 1, line 12.

RI Schedule W plus all W-2s, 1099s, etc. with Rhode Island withholding must Proper documentation must be submitted for each credit you are using
be attached to your Rhode Island return in order to receive credit for your or carrying forward.
Rhode Island withholding tax amount.
If you are using amounts carried forward from prior years, attach a schedule
For those taxpayers claiming payments from Form RI-PTE, attach a copy of showing the year of credit origination and any amounts used to date.
Form RI-PTE, and Form RI-1099E showing the amount of Rhode Island
source income earned from, and Rhode Island tax paid on your behalf by, If you are using amounts passed through to you, attach documentation sup-
the pass-through entity. You must also enter the amount of tax paid on your porting the credit given to the entity, as well as, documentation of your share
and/or your spouse’s, if applicable, behalf as a modification increasing fed- of the credit(s).
eral adjusted gross income on RI Schedule M, line 2h.
Any missing or incomplete documentation will cause a delay in processing
your return.

RI SCHEDULE E
DEPENDENT SCHEDULE 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
RI Schedule E can be found on page 5 of the RI-1040NR Nonresident book- Tax. No other credits can be allowed. This also pertains to any carry
let or on the Division of Taxation’s website: forward of a credit that is not listed in this section.
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
If the credit you are trying to use is not listed on lines 1 through 8, that means
Unless you can be claimed as a dependent by someone else, complete the credit is no longer allowed against personal income tax. Entering an
Schedule E listing all dependents in your household. amount for an ineligible credit on one of these lines or on an attached state-
ment will delay the processing of your return and result in the disallowance
You cannot claim a person as a dependent unless that person is your of the credit.
qualifying child or qualifying relative. Refer to IRS Publication 501
(2023) for further guidance. Line 1 - Historic Residence Credit - RI-0715 – for approved residence re-
habilitation. Effective tax year 2017 and thereafter for unused carryforward
Line 1a - Check the “Yourself’ checkbox. amounts only. No new credits are authorized. In order to claim any unused
credit, you must attach the original certification from the Rhode Island His-
Line 1b - If filing a joint return, also check the “Spouse’ checkbox. torical Preservation & Heritage Commission, as well as a carryforward
schedule showing the original amount of certified credit, the year of certifi-
Lines 2a - 2m - Use pages 17-22 of the IRS 1040 Instructions to determine cation and the amount of credit used since certification. The credit used
eligible dependents that may be claimed as exemptions on your RI-1040NR. since certification should be listed by year and amount of usage. Any unused
credit may be carried forward until used. R.I. Gen. Laws § 44-33.1
Column A - List the full name of your dependent
Line 2 - Tax Credits for Contributions to Scholarship Organizations -
Column B - List the social security number of your dependent RI-2276 - for business entities that make contributions to qualified scholar-
ship organizations. The entity must apply for approval of the tax credit and
Column C - List the date of birth of your dependent using this format: will receive a tax credit certificate issued by the Division of Taxation. The
original certificate must be attached to the return. The credit must be
MMDDYYYY used in the tax year that the entity made the contribution. Unused amounts
01012023 CANNOT be carried forward. R.I. Gen. Laws § 44-62

Column D - List the relationship of your dependent to you. For example: Line 3 - Historic Structures - Tax Credit (Historic Preservation Invest-
daughter, son, mother, father, grandmother, grandfather, niece, nephew. ment Tax Credit) or Historic Preservation Tax Credits 2013 - RI-286B –
for approved rehabilitation of certified historic structures. The original cer-
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tificate must be attached to the return. Any unused credit amount may SCHEDULE M
be carried forward for ten (10) years. R.I. Gen. Laws § 44-33.2 and R.I. MODIFICATIONS TO FEDERAL
Gen. Laws § 44-33.6.
ADJUSTED GROSS INCOME
Note: This credit is for holders of a Historic Preservation Investment RI Schedule M can be found on pages 9 and 10 of the RI-1040NR Nonres-
Tax Credit certificate received under the state’s Historic Structure or ident booklet or on the Division of Taxation’s website:
Historic Preservation Tax Credits 2013 programs only. This credit is https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
NOT for owners of historic residences who qualified under the Historic
Homeownership Assistance Act - R.I. Gen. Laws § 44-33.1. Those tax-
payers with unused Historic Homeownership Assistance Act credit A complete list of modifications is available on RI Schedule M.
should refer to the instructions on line 1 of this schedule.
1) Modification amounts must be entered on the appropriate modifica-
Line 4 - Low Income Housing Tax Credits - RI-5442 - For eligible taxpay- tion line.
ers having an ownership interest in a qualified low-income housing Rhode 2) You must attach all supporting schedules to any modification
Island project that has been certified by, and received a tax credit certificate claimed.
from, the Rhode Island Department of Housing. The original certificate must 3) If modification amounts are not listed properly on this schedule
be attached to the return. Any unused credit amount may be carried forward and/or supporting documents are not attached, the processing of your
for four (4) years. R.I. Gen. Laws § 44-71. return will be delayed.

Line 5 - Rhode Island New Qualified Jobs Incentive Act 2015 Credit -
RI-6754 - For Rhode Island businesses creating new full-time jobs that did Modifications Decreasing Federal AGI:
not previously exist in this state. The Rhode Island business must be ap-
proved by the Rhode Island Commerce Corporation and must possess a tax Line 1a – Income from obligations of the United States Government to the
credit certificate issued by the Rhode Island Division of Taxation. The orig- extent included in adjusted gross income for federal tax purposes but exempt
inal certificate must be attached to the return. Any unused amounts may for state purposes. However, this amount shall be reduced by any invest-
be carried forward for four (4) years. R.I. Gen. Laws § 44-48.3. ment interest incurred or continued on the obligation which has been taken
as a federal itemized deduction. Example – US Government Series E bond
Line 6 - Rebuild Rhode Island Tax Credit - RI-7253 - For Rhode Island interest. Taxpayers claiming these modifications must submit a schedule
businesses demonstrating that even though the business has committed showing the source and amount of income claimed to be exempt. R.I. Gen.
capital investment or owner equity of at least 20% of the total project cost Laws § 44-30-12(c)(1)
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 1b – Rhode Island fiduciary adjustment under R.I. Gen. Laws § 44-30-
Island Commerce Corporation and must possess a tax credit certificate is- 17. A fiduciary adjustment is allowed for a beneficiary for income that maintains
sued by the Rhode Island Division of Taxation. T he original certificate its character as it flows from the fiduciary. For example, if the estate or trust has
must be attached to the return. Any unused amounts may be carried for- tax exempt interest, the beneficiary would be allowed an adjustment for the tax
ward for four (4) years. R.I. Gen. Laws § 42-64.20 exempt interest and would list that fiduciary adjustment on this line.

Line 7 - Motion Picture Production Tax Credits or Musical and Theatri- Line 1c – Elective deduction for new research and development facilities
cal Production Tax Credits - RI-8201 - For certified production costs as under R.I. Gen. Laws § 44-32-1.
determined by the Rhode Island Film and Television Office or the Division
of Taxation. The original certificate must be attached to the return. Any Line 1d – Under the Federal 1974 Railroad Retirement Act, the entire
unused credit amount may be carried forward for three (3) years. R.I. Gen. amount of Railroad Retirement benefits included in gross income for federal
Laws §44-31.2 and R.I. Gen. Laws § 44-31.3. income tax purposes are exempt from state income taxes.

Line 8 - Stay Invested in RI Wavemaker Fellowship Tax Credits - Line 1e – Qualifying investment in a certified venture capital partnership
RI-9283 - For eligible graduates working for a Rhode Island based employer under R.I. Gen. Laws § 44-43-2.
in the field of life, natural or environmental sciences; computer, information
or software technology; advanced mathematics or finance; engineering; in- Line 1f – Family Education Accounts under R.I. Gen. Laws § 44-30-25(f).
dustrial or other commercially related design; or medicine or medical device
technology. The graduate must be approved by the Rhode Island Com- Line 1g – Tuition Saving Program (section 529 accounts) R.I. Gen. Laws §
merce Corporation and must possess a tax credit certificate issued by the 44-30-12(c)(4) - A modification decreasing federal adjusted gross income
Rhode Island Division of Taxation. The original certificate must be at- may be claimed for any contributions made to a Rhode Island account under
tached to the return. Any unused amounts may be carried forward for four the tuition savings program. The maximum modification shall not exceed
(4) years. R.I. Gen. Laws § 42-64.26. $500, $1,000 if a joint return. (See General Instructions on page I-3 for more
details).
Line 9 - TOTAL CREDITS - Add lines 1, 2, 3, 4, 5, 6, 7 and 8. Enter the
total here and on RI-1040NR, page 1, line 12. Line 1h – Exemptions from tax on profit or gain for writers, composers and
artists residing within a section of the defined Economic Development Zone
RECAPTURE OF OTHER RI CREDITS: as defined in R.I. Gen. Laws § 44-30-1.1 within the cities of Newport, Prov-
idence, Pawtucket, Woonsocket or Warwick, or the Towns of Little Compton,
If a Rhode Island credit amount must be recaptured, enter the credit num Tiverton, Warren or Westerly and creating artistic works while a resident of
ber, the credit name, and the amount of the credit to be recaptured in the the Zone. Taxpayers claiming these modifications must submit a schedule
space provided on lines 9 and 10. showing the source and amount of income claimed to be exempt.

Line 11 -TOTAL AMOUNT OF CREDIT TO BE RECAPTURED - Add Line 1i – Depreciation that has not been taken for federal purposes because
lines 9 and 10. Enter here and on RI-1040NR, page 1, line 13b. 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
details)

Line 1j – Depreciation that has not been taken for federal purposes because
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).

Line 1k – Allowable modification for performance based compensation re-
alized by an eligible employee under the Rhode Island Jobs Growth Act
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under R.I. Gen. Laws § 42-64.11-4. Single $101,000
Married Joint $126,250
Line 1l – Modification for exclusion for qualifying option under R.I. Gen. Qualifying Widow(er) $126,250
Laws § 44-39.3 AND modification for exclusion for qualifying securities or Married Separate $101,025
investments under R.I. Gen. Laws § 44-43-8. Head of Household $101,000

Line 1m – Modification for Tax Incentives for Employers under R.I. Gen. If you answered YES to Question 1 AND Question 2, continue to the table
Laws § 44-55-4.1. Attach Form RI-107. below and enter ONLY the information pertaining to the taxpayer born on or
before July 1, 1957, as well as ONLY those amounts from Federal Form
Line 1n – Tax credit income claimed on Federal return exempt for Rhode 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 5b.
Island purposes: Historic Structures - Tax Credit income under R.I. Gen.
Laws § 44-33.2-3(e)(2), Historic Preservation Tax Credits 2013 income Note:
under R.I. Gen. Laws § 44-31.2-9(c), Motion Picture Production Company Pursuant to R.I. Gen. Laws § 44-30-12(c)(11), beginning with tax year 2023,
Tax Credit income or Musical and Theatrical Production Tax Credit income there is now a decreasing modification solely for reporting a military pension.
under R.I. Gen. Laws § 44-31.3-2(b)(6), and Stay Invested in RI Wavemaker Accordingly, do not include any amount related to a military pension on this
Fellowship under R.I. Gen. Laws § 42-64.26-8(d). line. Instead enter on line 1v (see that specific line below for details).

Line 1o – Active duty military pay of Nonresidents stationed in Rhode Island, This decreasing modification amount should NOT include any amounts for
as well as the income of their nonresident spouses for services performed IRAs listed on either Federal Form 1040, Federal Form 1040-SR, or Federal
in Rhode Island. Income for services performed by the servicemember’s Form 1040-NR, line 4b.
spouse in Rhode Island would be exempt from Rhode Island income tax
only if the servicemember’s spouse moves to Rhode Island solely to be with
the servicemember complying with military orders sending him/her to Rhode (a) Primary (b) Spouse
Island. The servicemember and the servicemember’s spouse must also 1) Date of birth
share the same non-Rhode Island domicile.
2) For each column, if the date of
Not all income earned by the servicemember or his/her spouse is exempt birth on line 1 is on or before
from Rhode Island income tax. Non-military pay of the servicemember, as July 1, 1957, enter the amount
well as business income, gambling winnings or income from the ownership from Federal Form 1040, Fed-
or disposition of real or tangible property earned from Rhode Island by either eral Form 1040-SR, or Fed-
the servicemember or his/her spouse is still subject to Rhode Island income eral Form 1040-NR, line 5b
tax. attributable to that person
AND ONLY attributable to
Note: The military servicemember and/or his/her spouse may be asked to pensions and annuities. DO
submit proof of residency to support taking this modification. NOT include any amounts re-
lating to IRAs now being in-
Line 1p – Contributions to a Scituate Medical Savings Account deemed tax- cluded on Federal Form 1040,
able under the Internal Revenue Code, but tax exempt under R.I. Gen. Laws Federal Form 1040-SR, or
§ 44-30-25.1(d)(1). Federal Form 1040-NR, line
4b.
Line 1q - Amounts of insurance benefits for dependents and domestic part- 3) For each person, enter the
ners included in Federal adjusted gross income pursuant to chapter 12 under amount from line 2 or
title 36 under R.I. Gen. Laws § 44-30-12(c)(6). $20,000, whichever is less.

Line 1r -Rhode Island full-year residents only. Up to $10,000 in unreim- 4) Add the amounts from lines 3a
bursed expenses for travel, lodging and lost wages incurred by an individual and 3b together. Enter this
as a result of the individual donating one or more of his/her organs to another amount and date(s) of birth on
Schedule M, line 1t.
human being for organ transplantation under R.I. Gen. Laws § 44-30-
12(c)(7). Modification can only be taken once during the lifetime of the indi-
vidual and is taken in the year that the human organ transplantation occurs. For more information, read Publication 2023-01 - RHODE ISLAND PER-
SONAL INCOME TAX GUIDE: MODIFICATION FOR INCOME FROM
Line 1s - Taxable Social Security income under R.I. Gen. Laws § 44-30- PENSIONS, 401(K) PLANS,ANNUITIES, AND OTHER SUCH SOURCES
12(c)(8). Use the Social Security Modification worksheet found on page 18 issued by the RI Division of Taxation on April 12, 2023. The Publication
of the Nonresident booklet to determine the amount of taxable social security can be found at: https://tax.ri.gov/guidance .
income allowed 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 1u - Cash Basis Only - Deduction for Pass-Through Entity Tax
claimed in the prior year - a portion of which was refunded to the entity.
This worksheet can also be found on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms This modification only applies if the entity is a cash basis entity as shown
on the entity’s federal return and the RI-PTE for tax year 2022 had an
Line 1t - Modification up to $20,000 for taxable retirement income from cer- overpayment that was refunded, in whole or in part, to the entity.
tain pension plans or annuities under R.I. Gen. Laws § 44-30-12(c)(9). If
you answer YES to the following two questions, complete the table in the Tax Year 2022 Overpayment Carried Forward to Tax Year 2023
next column to determine how much taxable pension income you can If the pass-through entity applied an overpayment from tax year 2022 as a
deduct. carryforward to tax year 2023 and no refund was received by the entity
then the individual member(s) of the entity would not include a decreasing
1) Were you or your spouse (if applicable) born on or before July 1, 1957? modification for that pass-through entity’s overpayment. The entity would
not account for the carryforward as income eliminating the need for the in-
NOTE: Only retirement income received by the taxpayer born on or before dividual taxpayer to offset the additional income with a decreasing modifi-
July 1, 1957 qualifies for this modification. cation.

AND Tax Year 2022 Overpayment Refunded to the Entity
If the pass-through entity’s tax year 2022 overpayment was refunded to
2) Is your Federal AGI less than or equal to the amount listed at the top of
the next column for your filing status? 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
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claim a decreasing modification in tax year 2023 IF the individual taxpayer Line 2l - Total Modifications Increasing Federal Adjusted Gross In-
previously accounted for the tax year 2022 refund as part of the payments come: Add lines 2a through 2k.
made in calendar year 2022 AND properly claimed the payments as an in-
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 NET Modifications to Federal AGI:
taxpayer should not have accounted for those payments as part of the
2022 increasing modification because the payments were made within Line 1 – Total Modifications Decreasing Federal AGI. Enter the amount
2023. from Schedule M, page 1, line 1w.

Tax Year 2022 Overpayment Split Between a Carryforward and a Refund Line 2 – Total Modifications Increasing Federal AGI. Enter the amount
If the pass-through entity’s tax year 2022 overpayment was split between from Schedule M, page 2, line 2l.
a refund and carryforward, the individual taxpayer would apply the above
treatment on the allocated amount of the overpayment. Line 3 – Net Modifications to Federal AGI: Combine lines 1 and 2. Enter
the amount here and on RI-1040NR, 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.
Laws § 44-30-12(c)(11). Enter the amount from Federal Form 1040 or Fed- RI SCHEDULE U
eral Form 1040-SR, line 5b pertaining to a military service pension benefit INDIVIDUAL USE TAX
as defined in 20 C.F.R. § 212.2.
RI Schedule U can be found on page 12 of the RI-1040NR Nonresident
Line 1w – Total Modifications Decreasing Federal Adjusted Gross Income: booklet or 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 R.I. plementary taxes and are assessed at the same rate. In Rhode Island the
Gen. Laws § 44-30-12(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-
tion decreasing Federal AGI for Historic Structures - Tax Credit, Historic payer's federal adjusted gross income (AGI) as listed on the Rhode Island
Preservation Tax Credits 2013, Motion Picture Production Tax Credit or Mu- personal income tax return before modifications, adjustments, or other
sical and Theatrical Production Tax Credit under R.I. Gen. Laws § 44-33.2- changes. To determine the amount of use tax from the lookup table, the tax-
3(e)(2), R.I. Gen. Laws § 44-33.2-3(f), R.I. Gen. Laws § 44-31.2-9(5) and payer shall multiply 0.0008 by the amount of the taxpayer's federal AGI as
R.I. Gen. Laws § 44-31.3-2, respectively. listed on the Rhode Island personal income tax return before modifications,
adjustments, or other changes.
Line 2g – Recapture of Scituate Medical Savings Account modifications
under R.I. Gen. Laws § 44-30-25.1(d)(3)(i). 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-
Line 2h – If you and/or your spouse, if applicable, are a member or partner gle purchase whose purchase price equals or exceeds one thousand dollars
of a pass-through entity that has elected to pay Rhode Island tax on Form ($1,000).
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 Instructions for the personal income tax form shall indicate that the use of the
Federal Adjusted Gross Income. You cannot claim the amount paid on you lookup table as described in this section is, for the taxpayer, a "safe harbor"
and/or your spouse’s, if applicable, behalf unless that same amount is also alternative to listing the actual amount of the taxpayer's use tax obligation.
taken as a modification increasing federal adjusted gross income.
When completing and filing a Rhode Island personal income tax return, the
Line 2i - Unemployment Compensation received but not included in federal taxpayer shall check a box attesting to the amount of use tax listed on the
adjusted gross income unde R.I. Gen. Laws § 44-30-12(b)(6). return. The tax administrator shall direct computer software providers to re-
quire the taxpayer or the taxpayer's preparer to proactively check the box;
Line 2j - Taxable portion of Paycheck Protection Program Loan amount software providers shall not program an automatically checked attestation
under R.I. Gen. Laws § 44-30-12(b)(8). box.

NOTE: When reporting the amount of use tax obligation on the Rhode
Line 2k - Reserved for future use. Leave this space blank. 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
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Tax Lookup Table below. If you know the actual amount of all pur-
chases made that are subject to the use tax, use Option #1. Otherwise, AMENDED SUPPLEMENT
use Option #2. Be sure to check the box on page 1 of your return at- SUPPLEMENT TO INDIVIDUAL INCOME TAX RETURN
testing to the amount of use tax listed on your return.
The Amended Supplement can be found on page 23 of the RI-1040NR Non-
resident booklet or on the Division of Taxation’s website:
Option #1: Actual Use Tax Due https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms
Use if the actual amount of all purchases is known.
Did you receive a W-2 after you filed Form RI-1040NR?
Line 1 - Enter the total price of all purchases subject to the use tax. Did you forget to include a 1099?
Was there an error on your return?
Line 2 - Multiply line 1 by 7% (0.07). This is the amount of use tax due. Did you receive an adjustment from the IRS or another state?
Did you receive a Federal Audit Change?
Line 3 - Enter the amount of sales tax paid on line 1 purchases in other
states. The above are just a few examples of why you may need to file an Amended
RI-1040NR.
Line 4 - Net use tax due. Subtract line 3 from line 2. Enter the result on
this line and on RI-1040NR, page 1, line 15a. If you need to file an amended return, you must attach the Supplement to
Individual Income Tax Return to your Form RI-1040NR.

Option #2: Rhode Island Use Tax Lookup Table Check the “Amended Return” checkbox on top of Form RI-1040NR, page 1
Use if the actual amount of all purchases is not known. This method and attach a completed Supplement to Individual Income Tax Return along
is also a “safe harbor" alternative to listing the actual amount of the with all schedules that are part of your return. You must include all schedules
taxpayer's use tax obligation. and not just those that are changing with the amended filing.

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

Line 6 - Multiply line 5 by 0.0008 or use the amount from the Use Tax Table
found on RI 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
to another state and the sales tax due.

Line 7e - Add the net use tax due on all single purchases greater than or
equal to $1,000. Add lines 7a, 7b, 7c and 7d.

Line 8 - Use tax due. Add lines 6 and 7e. Enter the result on this line and
on RI-1040NR, page 1, line 15a.

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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