RI-1041 TAX RATE SCHEDULES                                                                                                  2022

    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
    $$0             2,750      $     ---         3.75% $           0   $$0          68,200        $     ---         3.75%   $             0
        2,750       8,700        103.13  +       4.75%   2,750             68,200   155,050         2,557.50      + 4.75%       68,200
        8,700       ..........   385.75  +       5.99%   8,700            155,050   ..........      6,682.88      + 5.99%       155,050

RI-1041 TAX COMPUTATION WORKSHEET                                                                                              2022
These schedules are to be used by calendar year 2023 taxpayers or fiscal year taxpayers that have 
a year beginning in 2022.

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        $2,750                                    3.75%                                        $0.00

$2,750       $8,700                                    4.75%                                       $27.50

 Over $8,700                                           5.99%                                      $135.38

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
 $0          $68,200                                   3.75%                                           $0.00

$68,200      $155,050                                  4.75%                                        $682.00

 Over $155,050                                         5.99%                                      $2,604.62 

                               SPECIAL INSTRUCTIONS FOR BANKRUPTCY ESTATES
1. A Bankruptcy Estate return does not relieve the individual debtor’s 5. 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.