RI -1120S – Test 1 
                                            
Scenario: Taxpayer named Great Atomic Pyrotechnics & Designs, Inc. at 36 Anytown Street, 
Providence, RI 02908 consists of seven (7) members as listed below.  Return has an 
overpayment of $1,298.00 which is to be refunded. 
 
 Shareholder Name        FEIN/SSN                     Address                      SH % 
1  Mark Smith           100-00-6000  100 Short Street, Chicopee, MA 01020          12.50 % 
2  Ann Big              500-00-1000  41 Tree Drive, Johnston, RI 02919             10.00 % 
3  Billie Stevens       031-79-1111  100 Short Street, Chicopee, MA 01020          25.00% 
4  Real Estate Trust    88-5678901  100 Short Street, Chicopee, MA 01020           25.00 % 
5  Jacoby Maye          011-99-9999  1 Patriot Place, Foxborough, MA 02035         10.00 % 
6  Dela Cruz            100-44-2002  100 Joe Nuxhall Way, Cincinnati, OH 45202  15.00 % 
7  Big Grantor Trust    500-00-1000  41 Tree Drive, Johnston, RI 02919               2.50 % 
 
Additional information: 
FEIN 11-0007501 
Federal Taxable Income:          $56,825.00 
Estimates:                       $  5,000.00 
Extension payments:              $     400.00 
Apportionment ratios:               1.000000 
Final Determination on Schedule F:   No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1120S 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Schedule K-1 
 Schedule PTE 
 Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income                    $   56,825.00 
Line 5: Rhode Island Apportionment Ratio               1.000000 
Line 6: Apportioned Rhode Island taxable income  $    72,700.00 
Line 7a: Rhode Island Minimum Tax                 $        400.00        
Line 7b: Jobs Growth Tax                          $            0.00 
Line 7c: Pass-through withholding from Sch. PTW  $      2,613.00 
Line 7d: Pass-through from Schedule PTE           $            1,089.00  
Line 8a: Total tax                                $     4,102.00 
                                            
                                                                           Page  1of  7
 

                               RI -1120S – Test 1 (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                                 $ 1,000.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment           $ 3,500.00 
Line 1c: Modification for Tax Incentives for Employers                   $    300.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity            $ 1,500.00 
Line 1e: Total Deductions                                                $ 6,300.00 
 
Schedule C 
 
Line 1a: Interest                                                        $  1,200.00 
Line 1b: Bonus Depreciation adjustment                                   $     500.00 
Line 1c: Intangible addback                                              $  1,000.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                      $18,175.00 
Line 1e: Taxable Portion of PPP Loan                                     $  1,300.00    
Line 1f: Total Additions                                                 $22,175.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $5,000.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $1,000.00 
 
Schedule I 
 
AVERAGE NET BOOK VALUE                     COLUMN A                      COLUMN B 
                                           RHODE ISLAND                  EVERYWHERE 
Line 1a: Inventory                                       $7,500.00       $7,500.00 
Line 1b: Depreciable assets                              $5,200.00       $5,200.00 
Line 1c: Land                                            $      0.00     $      0.00 
Line 1d Rent                                             $      0.00     $      0.00 
Line 1e Total                                            $12,700.00      $12,700.00 
Line 1f: Ratio in Rhode Island               1.000000 
RECEIPTS                                   COLUMN A                      COLUMN B 
                                           RHODE ISLAND                  EVERYWHERE 
Line 2a: Rhode Island Sales                             $100,000.00      $100,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)               $           0.00                 
Line 2b: Dividends                                      $       100.00   $       100.00 
Line 2c: Interest                                       $       200.00   $       200.00 
Line 2d: Rents                                          $       300.00   $       300.00 
Line 2e: Royalties                                      $       300.00   $       300.00 
Line 2f: Capital gains                                  $       100.00   $       100.00 
Line 2g: Ordinary income                                $       100.00   $       100.00 
Line 2h Other income                                    $       500.00   $       500.00 
Line 2i: Income exempt from taxation                    $       100.00   $       100.00 
Line 2j: Total                                          $101,700.00      $101,700.00 
Line 2k: Ratio in Rhode Island                 1.000000 

                                                                         Page  2of  7
 

Salaries                                  COLUMN A               COLUMN B 
                                          RHODE ISLAND           EVERYWHERE 
Line 3a: Inventory                                 $500,000.00   $500,000.00 
Line 3b: Ratio in Rhode Island            1.000000 
 
Ratios 
Line 4: Total of Rhode Island ratios      3.000000 
Line 5: Apportionment Ratio               1.000000 
 
Schedule PTE 
 
SHs #1, 2 and 7 are making the pass-through entity election. 
Cash Basis  
 
Line 1: Total PTE apportioned to RI       $        72,700.00 
Line 2: Percentage of economic benefit              0.250000 
Line 3: PTE Income generated              $        18,175.00 
Line 4: Tax Rate                                         5.99% 
Line 5: PTE Election Tax                  $          1,089.00 
 
Schedule PTW 
 
Great Atomic will be filing a RI-1040C on behalf of SH #6. 
 
Line 1: Total RITI apportioned to RI      $        72,700.00 
Line 2: Percentage of NR members                    0.875000 
Line 3: RI source income of NR members    $        63,613.00 
 
Nonresident breakdown: 
C Corporation member: 0% 
Other members: 100% 
 
Line 12a: C Corporation PTW due           $                 0.00 
Line 12b: All others PTW due              $          2,613.00 
 
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                                 RI -1120S – Test 2 
  
Scenario: Taxpayer named WorkAllDay, Inc. at 99 Anytown Street, Cranston, RI 02908. The 
return shows a tax due of $1,200.00 plus pass-through withholding from Schedule PTW.  The 
total balance due is $2,118.00. Annualization checkbox on Form RI-2220 is checked. 
Taxpayer includes Q-Sub companies. 
 
Additional information: 
FEIN 11-0007505 
Q-Sub included:  Yes 
Number of Q-Sub companies: 2 
Federal Taxable Income:                             $1,500,000.00 
Estimates:                                          $     15,000.00 
Extension payments:                                 $       1,200.00  
Pass-through withholding paid on Entity’s behalf:   $       5,000.00 
Apportionment ratios:                                       0.500000 
Final Determination on Schedule F:   No 
 
This test will use the following sections, schedules(s) and form(s). 
 
 RI-1120S 
 Schedule A 
 Schedule B 
 Schedule C 
 Schedule E 
 Schedule F 
 Schedule I  
 Q-Sub Schedule (mandatory) 
 Schedule K-1 
 Schedule PTW 
 
Schedule A 
 
Line 1: Federal taxable income             $     1,500,000.00 
Line 5: Rhode Island Apportionment Ratio             0.500000 
Line 6: Apportioned Rhode Island taxable income  $        738,500.00 
Line 7a: Rhode Island Minimum Tax          $          1,200.00        
Line 7b: Jobs Growth Tax                   $                 0.00 
Line 7c: Pass-through withholding from Sch. PTW  $  22,118.00 
Line 7d: Pass-through from Schedule PTE    $                 0.00     
Line 8a: Total tax                         $        23,318.00 

                                                                      Page  4of  7
 

                               RI -1120S – Test 2 (continued) 
 
Schedule B 
 
Line 1a: Exempt Interest                                                   $   7,000.00 
Line 1b: Bonus Depreciation and Section 179 expense adjustment             $ 20,000.00 
Line 1c: Modification for Tax Incentives for Employers                     $   6,000.00 
Line 1d: Cash Basis Only – Deductions for Pass-Through Entity              $ 30,000.00 
Line 1d: Total Deductions                                                  $ 63,000.00 
 
Schedule C 
 
Line 1a: Interest                                                          $  10,250.00 
Line 1b: Bonus Depreciation adjustment                                     $    3,250.00 
Line 1c: Intangible addback                                                $  17,750.00 
Line 1d: Pass-Through Entity Tax Elected to be paid                        $           0.00 
Line 1e: Taxable Portion of PPP Loan                                       $    8,750.00 
Line 1f: Total Additions                                                   $  40,000.00 
 
Schedule E 
 
Line 1: Elective Deduction for New Research and Development Facilities  $5,000.00 
Line 2: Qualifying Investment in a Certified Venture Capital Partnership  $1,000.00 
 
Schedule I 
AVERAGE NET BOOK VALUE                     COLUMN A                        COLUMN B 
                                           RHODE ISLAND                    EVERYWHERE 
Line 1a: Inventory                                      $2,000.00          $4,000.00 
Line 1b: Depreciable assets                             $1,750.00          $3,500.00 
Line 1c: Land                                           $1,600.00          $3,200.00 
Line 1d Rent                                            $1,000.00          $2,000.00 
Line 1e Total                                           $6,350.00          $12,700.00 
Line 1f: Ratio in Rhode Island              0.500000 
 
RECEIPTS                                   COLUMN A                        COLUMN B 
                                           RHODE ISLAND                    EVERYWHERE 
Line 2a: Rhode Island Sales                            $   500,000.00      $1,000,000.00 
Line 2a: Sales Under 44-11-14(a)(2)(i)(B)              $              0.00                   
Line 2b: Dividends                                     $            50.00  $          100.00 
Line 2c: Interest                                      $          100.00   $          200.00 
Line 2d: Rents                                         $   150,000.00      $   300,000.00 
Line 2e: Royalties                                     $          150.00   $          300.00 
Line 2f: Capital gains                                 $            50.00  $          100.00 
Line 2g: Ordinary income                               $            50.00  $          100.00 
Line 2h Other income                                   $          250.00   $          500.00 
Line 2i: Income exempt from taxation                   $            50.00  $          100.00 
Line 2j: Total                                         $   650,700.00      $1,301,400.00 
Line 2k: Ratio in Rhode Island               0.500000 
                                                                           Page  5of  7
 

Salaries                                       COLUMN A           COLUMN B 
                                               RHODE ISLAND       EVERYWHERE 
Line 3a: Inventory                                    $250,000.00         $500,000.00 
Line 3b: Ratio in Rhode Island            0.500000 
 
Ratios 
Line 4: Total of Rhode Island ratios      1.500000 
Line 5: Apportionment Ratio               0.500000 
 
Q-Sub Schedule 
 
Q-Sub Name          FEIN       Address 
PartDayWork, Inc  11-1551212  150 Riverside Dr, East Providence RI 02915 
FullTimePay, Inc    22-2552525  100 Newport Ave, East Providence RI 02914 
 
Schedule PTW 
 
Part A 
Line 1: RI-1120S, line 6                                    $ 738,500.00 
Line 2: Nonresident profit percentage                        0.500000 
 
Part B 
Line 4b: Nonresident income by entity type                  $ 369,250.00 
Line 10:NR income subject to pass-through withholding       $ 369,250.00 
 
Part C 
Line 1a: ABC LLC – 87-1239123 - $5,000.00 
 
Schedule K-1 
 
SH  Shareholder     SSN                Address                            Ownership % 
  Name 
1 Derek James       200-00-9000        68 Spring St, Providence, RI 02908 50% 
2 Madeline Nice     700-00-3000        13 Silent Rd, Edgartown, MA 02539  50% 
 
Complete Entity Information and Taxpayer Information using information provided. 
Sections I, II and III – Complete based on 50/50 ownership 
 
Section IV: 
Line 1:   $369,250 
Line 2:     $22,118 
 
                                                                          Page  6of  7
 

                                  MeF Notes        
 
Where to find the MeF registration form and schema information 
https://tax.ri.gov/resources/software-developers  
 
Rhode Island requires testing and registration every year.  
 
Manifest Information: 
 • Here is the list of items we expect in the StateSubmissionType element in the 
   manifest. 
         o "RI1120C" 
         o "RI1120S" 
         o "RI1065" 
 
Business Rules: 
 •  Must be an original filing we do not allow duplicates.  
 •  The other is the software ID most be approved. 
 
Rule Number  Rule Text 
 
X0000-002  Incorrect Transmission data. 
X0000-003  SubmissionId in the submission file mismatches SubmissionId in the manifest 
           file. 
X0000-004  No submission file found in state submission directory.  
X0000-005  The XML data has failed schema validation. 
X0000-006  MeF Gateway experiences system error. 
X0000-007  Other State Submission 
X0000-008  The namespace declarations in the root element of the return ('Return' 
           element) is incorrect. 
1040-060   Software Developer ID must be approved for Individual Efile. 
1040-062   Transmission cannot be a duplicate of a previously accepted transmission. 
 
1120-060   Software Developer ID must be approved for Individual Efile. 
1120-062   Transmission cannot be a duplicate of a previously accepted transmission. 
 
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