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RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS
2023
2023 Tax Rate Schedule - FOR ALL FILING STATUS TYPES
Taxable Income (from RI-1040 or RI-1040NR, line 7) % of the
amount over
Over But not over Pay + on excess
$$0 73,450 $ --- 3.75% $ 0
73,450 166,950 2,754.38 + 4.75% 73,450
166,950 .......... 7,195.63 + 5.99% 166,950
STANDARD DEDUCTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 4
1. Enter applicable standard deduction amount from the chart below: ................................................................................. 1.
Single $10,000
Married filing jointly $20,050
Qualifying widow(er) $20,050
Married filing separately $10,025
Head of household $15,050
2. Enter your modified federal AGI from RI-1040 or RI-1040NR, page 1, line 3............................ 2.
3. Is the amount on line 2 more than $233,750?
Yes. Continue to line 4. No. STOP HERE! Enter the amount from line 1 on form RI-1040 or RI-1040NR, Page 1, line 4.
4. Standard deduction phaseout amount ...................................................................................... 4. $233,750
5. Subtract line 4 from line 2 5.
If the result is more than $26,800, STOP HERE.
Your standard deduction amount is zero ($0). Enter $0 on form RI-1040 or RI-1040NR, Page 1, line 4.
6. Divide line 5 by $6,700 If the result is not a whole number, increase it to the next higher 6.
whole number (for example, increase 0.0004 to 1)....................................................................
7. Enter the applicable percentage from the chart below
If the number on line 6 is: then enter on line 7
1 0.8000
2 0.6000
3 0.4000
4 0.2000
7. _0. _ _ _ _
8. Deduction amount . Multiply line 1 by line 7. Enter here and on form RI-1040 or RI-1040NR, Page 1, line 4 ............. 8.
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EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 6
1. Multiply $4,700 by the total number of exemptions ........................................................................................................... 1.
2. Enter your modified federal AGI from RI-1040 or RI-1040NR, page 1, line 3............................ 2.
3. Is the amount on line 2 more than $233,750?
Yes. Continue to line 4. No. STOP HERE! Enter the amount from line 1 on form RI-1040 or RI-1040NR, Page 1, line 6.
4. Exemption phaseout amount ..................................................................................................... 4. $233,750
5. Subtract line 4 from line 2. 5.
If the result is more than $26,800, STOP HERE.
Your exemption amount is zero ($0). Enter $0 on form RI-1040 or RI-1040NR, Page 1, line 6.
6. Divide line 5 by $6,700. If the result is not a whole number, increase it to the next higher 6.
whole number (for example, increase 0.0004 to 1)....................................................................
7. Enter the applicable percentage from the chart below
If the number on line 6 is: then enter on line 7
1 0.8000
2 0.6000
3 0.4000
4 0.2000
7. _0. _ _ _ _
8. Exemption amount . Multiply line 1 by line 7. Enter here and on form RI-1040 or RI-1040NR, Page 1, line 6 ............ 8.
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