RI-1041 TAX RATE SCHEDULES                                                                                                 2023

    These schedules are shown so you can see the tax rate that applies to all levels of taxable 
    income. DO NOT use these schedules to calculate your Rhode Island tax.  Instead, use the 
    computation schedules below.
   ESTATES AND NONGRANTOR TRUST                                       BANKRUPTCY ESTATES 
    Taxable Income (line 7)                      %          of the       Taxable Income (line 7)                   %           of the  
                                                            amount                                                             amount 
        Over  But not over       Pay  +   on excess         over          Over    But not over     Pay         + on excess     over
    $$0             2,950      $     ---         3.75% $            0 $$0           73,450       $     ---         3.75%   $             0
        2,950       9,350        110.63   +      4.75%      2,950         73,450   166,950         2,754.38      + 4.75%       73,450
        9,350       ..........   414.63   +      5.99%      9,350        166,950    ..........     7,195.63      + 5.99%       166,950

RI-1041 TAX COMPUTATION WORKSHEET                                                                                             2023
These schedules are to be used by calendar year 2023 taxpayers or fiscal year taxpayers that have 
a year beginning in 2023.

ESTATE OR NONGRANTOR TRUST use this schedule                                                                               TAX
                                      (a)                   (b)                (c)                 (d)                     (e) 
If Taxable Income-               Enter Taxable Income  Multiplication     Multiply (a) by (b)      Subtraction     Subtract (d) from (c) 
RI-1041, line 7 is:               amount from          amount                                      amount          Enter here and on 
                                 RI-1041, line 7                                                                     RI-1041, line 8
   Over      But not over
   $0        $2,950                                    3.75%                                       $0.00

$2,950       $9,350                                    4.75%                                      $29.50

 Over $9,350                                           5.99%                                     $145.44

BANKRUPTCY ESTATES use this schedule                                                                                       TAX
                                      (a)                   (b)                (c)                 (d)                     (e) 
If Taxable Income-               Enter Taxable Income  Multiplication     Multiply (a) by (b)      Subtraction     Subtract (d) from (c) 
RI-1041, line 7 is:               amount from          amount                                      amount          Enter here and on 
                                 RI-1041, line 7                                                                     RI-1041, line 8
   Over      But not over                        DRAFT 
 $0          $73,450                                   3.75%                                          $0.00

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

 Over $166,950                                         5.99%                                     $2,804.68 

                               SPECIAL INSTRUCTIONS FOR BANKRUPTCY ESTATES
1.A Bankruptcy Estate return does not relieve the individual09/01/2023debtor’s5.Compute the tax on Form RI-1040 or Form RI-1040NR using the
   obligation to file Form RI-1040 or Form RI-1040NR.                    Bankruptcy Estate tax computation worksheet above.
2. The Bankruptcy Estate must have a federal employer identification  6. Attach Form RI-1040 or Form RI-1040NR to RI-1041.
   number.  The social security number of the individual cannot be    7. Complete only the identification area at the top of Form RI-1041.
   used.                                                              8. Enter the name of the individual in the following format: “John Q.
3. Use Form RI-1041 only as a transmittal for Form RI-1040 or RI-        Public Bankruptcy Estate.”
   1040NR.                                                            9. Enter the name of the trustee in the following format: “Jane Smith,
4. On the top of Form RI-1040 or Form RI-1040NR write                    Trustee.”
   “Bankruptcy Estate - DO NOT DETACH.”                               10. Enter the tax from line 10a of Form RI-1040 or line 13a of Form
                                                                          RI-1040NR on line 14a of Form RI-1041.