INCOME, TAX AND CREDITS

Using a paper clip, please attach Forms W-2 and 1099 here. Rhode Island Standard Deduction Single $9,300

Married filing jointly or Qualifying widow(er) $18,600

Married filing separately $9,300

Head of household $13,950 RETURN MUST BE SIGNED - SIGNATURE IS LOCATED ON PAGE 2 Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806 4 1 Federal AGI from Federal Form 1040 or 1040-SR, line 11 ........................................................... 2 1 Net modifications to Federal AGI from RI Sch M, line 3. If no modifications, enter 0 on this line. 3 2 Modified Federal AGI. Combine lines 1 and 2 (add net increases or subtract net decreases)..... 3 RI Standard Deduction from left. If line 3 is over $ 217,050 see Standard Deduction Worksheet ........... 4 Subtract line 4 from line 3. If zero or less, enter 0........................................................................ Enter # of exemptions from RI Sch E, line 5 in box, multiply by $4,350 and enter result on line 6. If line 3 is over $217,050, see Exemption Worksheet RI TAXABLE INCOME. Subtract line 6 from line 5. If zero or less, enter 0................................... 5 6 7 9d RI income tax from Rhode Island Tax Table or Tax Computation Worksheet............................... 9a 8 RI percentage of allowable Federal credit from page 3, RI Sch I, line 22...................................................................... 9b 9 RI Credit for income taxes paid to other states from page 3, RI Sch II, line 29..................................................................... 9c Other Rhode Island Credits from RI Schedule CR, line 8...... Total RI credits. Add lines 9a, 9b and 9c................................................................................. ............. a b c Recapture of Prior Year Other Rhode Island Credits from RI Schedule CR, line 11.................... d a b 10a 10b 5 6 7 8 10 RI checkoff contributions from page 3, RI Checkoff Schedule, line 37. 11 11 USE/SALES tax due from RI Schedule U, line 4 or line 8, whichever applies.............................. 12a 12 Individual Mandate Penalty (see instructions). Check  to certify full year coverage. 12b Rhode Island income tax after credits. Subtract line 9d from line 8 (not less than zero) ............. Contributions reduce your refund or increase your balance due X $4,350 = * * If filing an amended return, attach the Explanation of Changes supplemental page TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS. Add lines 10a, 10b, 11, 12a and 12b....... 13 a 13a a b Yes ELECTORAL CONTRIBUTION If you want $5.00 ($10.00 if a joint return) to go to this fund, check here. (See instructions. This will not increase your tax or reduce your refund.) If you wish the 1st $2.00 ($4.00 if a joint return) be paid to a specific party, check the box and fill in the name of the political party. Other- wise, it will be paid to a nonpartisan general account. Check one Single FILING STATUS Married filing jointly Qualifying widow(er) Head of household Married filing separately Your first name

MI Last name Suffix Spouse’s name

MI Last name Suffix Address Your social security number Spouse’s social security number City, town or post office State ZIP code Check each box that applies. Other- wise, leave blank. Primary deceased? New address? Spouse deceased? Amended Return? City or town of legal residence      State of Rhode Island Division of Taxation 2022 Form RI-1040 Resident Individual Income Tax Return Check  to certify use tax amount on line 12a is accurate. 22100199990101

State of Rhode Island Division of Taxation 2022 Form RI-1040 Resident Individual Income Tax Return - page 2 2022 estimated tax payments and amount applied from 2021 return.... 14c Property tax relief credit from RI-1040H, line 13. Attach RI-1040H........ 14d RI earned income credit from page 3, RI Schedule EIC, line 40............ 14e RI Residential Lead Paint Credit from RI-6238, line 7. Attach RI-6238.. 14f Other payments...................................................................................... TOTAL PAYMENTS AND CREDITS. Add lines 14a, 14b, 14c, 14d, 14e and 14f......................................... AMOUNT DUE. If line 13b is LARGER than line 14i, subtract line 14i from line 13b.................................... b c d e f g a 14b 14g 14h 15 Enter the amount of underestimating interest due from Form RI-2210 or RI-2210A. (attach form) This amount should be added to line 15a or subtracted from line 16, whichever applies............................. TOTAL AMOUNT DUE. Add lines 15a and 15b. Complete RI-1040V and send in with your payment b c 15b 15c AMOUNT OVERPAID. If line 14i is LARGER than line 13b, subtract line 13b from line 14i. If there is an amount due for underestimating interest on line 15b, subtract line 15b from line 16.................. Amount of overpayment to be refunded........................................................................................................ Amount of overpayment to be applied to 2023 estimated tax................ 18 16 17 16 17 18 14 14a a RI 2022 income tax withheld from RI Schedule W, line 16. You must attach Sch W AND all W-2 and 1099 forms with RI withholding. ........... 13 b TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS from line 13a............................................................... 13b Previously issued overpayments (if filing an amended return)..................................................................... h NET PAYMENTS. Subtract line 14h from line 14g........................................................................................ i 14i Spouse’s signature

Spouse’s driver’s license number and state Date Telephone number Paid preparer address City, town or post office State ZIP code PTIN Paid preparer signature Print name Date Telephone number Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. May the Division of Taxation contact your preparer? YES Revised 05/2022 15a PAYMENTS AND PROPERTY TAX RELIEF CREDIT Your social security number Name(s) shown on Form RI-1040 or RI-1040NR Your signature Your driver’s license number and state Date Telephone number   22100199990102

RI income tax from page 1, line 8 ................................................................................................................... 19 19 Credit for child and dependent care expenses from Federal Form 1040 or 1040-SR, Schedule 3, line 2........... 20 20 Tentative allowable federal credit. Multiply line 20 by 25% (0.2500).............................................................. 21 21 MAXIMUM CREDIT. Line 19 or 21, whichever is SMALLER. Enter here and on page 1, line 9a................. 22 22 RI income tax from RI-1040, page 1, line 8 less allowable federal credit from RI-1040, page 3, line 22 ....... 23 23 24 Income derived from other state. If more than one state, see instructions.................................................... 25 24 Modified federal AGI from page 1, line 3......................................................................................................... 26 25 Divide line 24 by line 25 ........................................................................................................................................ 27 26 Tentative credit. Multiply line 23 by line 26............................................................................................................. 28 27 Tax due and paid to other state (see specific instructions). Insert abbreviation for state paid 29 28 MAXIMUM TAX CREDIT. Line 23, 27 or 28, whichever is the SMALLEST. Enter here and on pg 1, line 9b 29 Drug program account RIGL §44-30-2.4 ............ 30 30 Olympic Contribution RIGL §44-30-2.1 ....... Yes $1.00 contribution ($2.00 if a joint return) 31 31 RI Organ Transplant Fund RIGL §44-30-2.5 ...... 32 32 33 RI Council on the Arts RIGL §42-75.1-1 ............. 34 33 RI Nongame Wildlife Fund RIGL §44-30-2.2 ..... 35 34 Childhood Disease Victim’s Fund RIGL §44-30-2.3 and Substance Use and Mental Health Leadership Council of RI RIGL §44-30-2.11 ............................... 36 35 RI Military Family Relief Fund RIGL §44-30-2.9 .... 36 TOTAL CONTRIBUTIONS. Add lines 30 through 36. Enter here and on RI-1040, page 1, line 11 .................... 37 37 Federal earned income credit from Federal Form 1040 or 1040-SR, line 27.................................................. 38 38 State of Rhode Island Division of Taxation 2022 Form RI-1040 Resident Individual Income Tax Return - page 3 Your social security number RI SCHEDULE II - CREDIT FOR INCOME TAX PAID TO ANOTHER STATE RI CHECKOFF CONTRIBUTIONS SCHEDULE RI SCHEDULE EIC - RHODE ISLAND EARNED INCOME CREDIT RI SCHEDULE I - ALLOWABLE FEDERAL CREDIT $1.00 $5.00 $10.00 Other Rhode Island percentage................................................................................................................................ 39 39 RI EARNED INCOME CREDIT. Multiply line 38 by line 39. Enter here and on RI-1040, page 2, line 14d ............................................................ 40 40 15% Name(s) shown on Form RI-1040 or RI-1040NR (ATTACH COPY OF OTHER STATE(S) RETURN) _ . _ _ _ _ 22100199990103

State of Rhode Island Division of Taxation 2022 RI Schedule W Rhode Island W-2 and 1099 Information - Page 4 1 2 3 4 5 6 7 16 Total RI Income Tax Withheld. Add lines 1 through 15, Col. E. Enter total here and on RI-1040, line 14a or RI-1040NR, line 17a................................................................................................................................................. Total number of W-2s and 1099s showing Rhode Island Income Tax Withheld ...................................................... 17 Column A Enter “S” if Spouse’s W-2 or 1099 Name(s) shown on Form RI-1040 or RI-1040NR Complete this Schedule listing all of your and, if applicable, your spouse’s W-2s and 1099s showing Rhode Island Income Tax withheld. W-2s or 1099s showing Rhode Island Income Tax withheld must still be attached to the front of your return. Failure to do so may delay the processing of your return. ATTACH THIS SCHEDULE W TO YOUR RETURN Column B Enter 1099 letter code from chart Column C Employer’s Name from Box C of your W- 2 or Payer’s Name from your Form 1099 Column D Employer’s state ID # from box 15 of your W-2 or Payer’s Federal ID # from Form 1099 Column E Rhode Island Income Tax Withheld (SEE BELOW FOR BOX REFERENCES) 8 9 10 11 12 13 14 15 Your social security number Schedule W Reference Chart Form Type Letter Code for Column B Withholding Box Form Type Letter Code for Column B Withholding Box Form Type Letter Code for Column B Withholding Box W-2 17 1099-G G 11 1099-OID O 14 W-2G W 15 1099-INT I 17 1099-R R 14 1042-S S 17a 1099-K K 8 RI-1099E E 11 1099-B B 16 1099-MISC M 16 RI-1099PT P 9 1099-DIV D 16 1099-NEC N 5 22101099990101

(A) Name of Dependent State of Rhode Island Division of Taxation 2022 RI Schedule E Exemption Schedule for RI-1040 and RI-1040NR b 2 b c d e Enter the number of boxes checked on lines 1a and 1b ........................................................ 3 Yourself 1a Name(s) shown on Form RI-1040 or RI-1040NR Your social security number EXEMPTIONS f g h i j k l m 4 b c 5 Enter the number of children from lines 2a through 2m who lived with you ........................... Enter the number of children from lines 2a through 2m who did not live with you due to divorce or separation ................................... .......................................................................... Enter the number of other dependents from lines 2a through 2m not included on lines 4a or 4b. Add the numbers from lines 3 through 4c. Enter here and in the box on RI-1040/NR, pg 1, line 6 . Spouse (B) Social Security Number (C) Date of Birth (D) Relationship Complete this Schedule listing all individuals you can claim as a dependent. ATTACH THIS EXEMPTION SCHEDULE TO YOUR RETURN Failure to do so may delay the processing of your return. 3 4a 4b 4c 5 a a Exemption Number Summary Page 5 22105999990101

ELIGIBILITY. IF YOU ANSWER NO TO ANY OF THESE QUESTIONS, YOU ARE NOT ELIGIBLE FOR THIS CREDIT. STOP HERE. DO NOT COMPLETE THE REST OF THIS FORM. A Were you domiciled in Rhode Island for all of 2022?.................................................................................. A B In 2022 did you live in a household or rent a dwelling that was subject to property tax?............................ B C Are you current for property taxes or rent due on the homestead for 2022 and all prior years?................. C PART 2 Enter your total household income from page 2, line 32............................................................................. 1b Enter your date of birth ............................ 1d Enter spouse's date of birth ..................... 1e Were you or your spouse disabled and receiving Social Security Disability payments during 2022? 1g PART 3 TO BE COMPLETED BY HOMEOWNERS ONLY– ATTACH A COPY OF YOUR 2022 PROPERTY TAX BILL TO 1040H FORM 2 Enter the amount of property taxes you paid or will pay for 2022............................................................... 3 2 Using your household income from line 1b enter percentage from the computation table located on pg 3 4 3 Multiply amount on line 1b by percentage on line 3.................................................................................... 5 4 Tentative credit. Subtract line 4 from line 2. If line 4 is greater than line 2, enter zero.............................. 5 PROPERTY TAX RELIEF. Line 5 or $600.00, whichever is LESS.............................................................. 6 6 PART 4 TO BE COMPLETED BY RENTERS ONLY– ATTACH A COPY OF YOUR 2022 LEASE OR 3 RENT RECEIPTS TO 1040H LANDLORD INFORMATION (REQUIRED) Name: Address: Telephone number: 7 Enter the amount of rent you paid in 2022.................................................................................................. 8 7 Multiply the amount on line 7 by twenty (20) percent (0.2000).................................................................... 8 Using your household income from line 1b enter percentage from the computation table located on pg 3 9 9 Multiply amount on line 1b by percentage on line 9.................................................................................... 10 10 11 Tentative credit. Subtract line 10 from line 8. If line 10 is greater than line 8, enter zero.......................... 11 PROPERTY TAX RELIEF. Line 11 or $600.00, whichever is LESS............................................................ 12 12 PROPERTY TAX RELIEF. Line 6 or line 12, whichever applies. Enter here and on Form RI-1040, line 14c....... 13 13 b c e YES NO / / / / ELIGIBILITY HOME OWNERS INFO D Were you or your spouse 65 years of age or older and/or disabled as of December 31, 2022?................ D E Was your 2022 total household income from page 2, line 32 $35,000 or less?.......................................... E RENTERS 1f Indicate the number of persons in your household ..................................................................................... f Enter the number of persons from 1f who are dependents under the age of 18........................................ g % % YES NO YES NO YES NO YES NO YES NO Enter the total amount of public assistance received by all members of your household........................... 1a 1a PART 1 ADDITIONAL INFORMATION - ATTACH A COPY OF YOUR 2022 SOCIAL SECURITY AWARD LETTER OR FORM 1099 TO 1040H FORM RETURN MUST BE SIGNED - SIGNATURE IS LOCATED ON PAGE 2 Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806 CREDIT State of Rhode Island Division of Taxation 2022 Form RI-1040H Rhode Island Property Tax Relief Claim First name MI Last name Spouse’s first name MI Last name Mailing address Your social security number Spouse’s social security number City, town or post office City or town of legal residence Home Address if using a PO Box or if your Mailing Address is different from Home Address Email address Deceased? ZIP code Yes Yes Yes State Mailing address Your social security number City or town of legal residence Home Address if using a PO Box or if your Mailing Address is different from Home Address Email address Deceased? ZIP code State Daytime telephone number City, town or post office New address? Deceased? Your first name MI Last name Suffix Suffix Your social security number Spouse’s social security number Daytime telephone number City or town of legal residence Home Address if using a PO Box or if your Mailing Address is different from Home Address Email address ZIP code Yes Yes Yes Home Address if using a PO Box or if your Mailing Address is different from Home Address Email address New address? Deceased? Deceased? 22100299990101

PART 5 ENTER ALL INCOME RECEIVED BY YOU AND ALL OTHER PERSONS LIVING IN YOUR HOUSEHOLD Sale or exchange of property from Federal Form 1040 or 1040-SR line 7 or Federal Form 1040 or 1040- SR Schedule 1, line 4.................................................................................................................................. 19 19 20 IRA distributions, and pensions and annuities from Federal Form 1040 or 1040-SR, line 4a and 5a........ 20 21 Rental real estate, royalties, S corps, trusts, etc. from Federal Form 1040 or 1040-SR, Sch 1, line 5........ 21 22 Farm income or loss from Federal Form 1040 or 1040-SR, Schedule 1, line 6.......................................... 22 23 Unemployment compensation from Federal Form 1040 or 1040-SR, Schedule 1, line 7............................... 23 Social security benefits (including Medicare premiums) taxable and nontaxable, and Railroad Retirement Benefits from Federal Form 1040 or 1040-SR, line 6a............................................................. 24 24 Other income from Federal Form 1040 or 1040-SR, Schedule 1, line 9..................................................... 25 25 26 Total income from Federal 1040 or 1040-SR- taxable and nontaxable. Add lines 14 through 25.................... 26 27 Deductions from Federal Form 1040 or 1040-SR, line 10.................................................................................. 27 28 Adjusted income. Subtract line 27 from line 26.......................................................................................... 28 HOUSEHOLD INCOME WORKSHEET Wages, salaries, tips, etc. from Federal Form 1040 or 1040-SR, line 1z........................................................... 14 14 15 Interest and dividends (taxable and nontaxable) from Federal Form 1040 or 1040-SR, lines 2a, 2b and 3b......... 15 16 Taxable refunds, credits or offsets of state and local income taxes from Federal Form 1040 or 1040-SR, Sch 1, line 1....................................................................................................................................................... 16 17 Alimony received from Federal Form 1040 or 1040-SR, Schedule 1, line 2a.............................................. 17 Business income (or loss) from Federal Form 1040 or 1040-SR, Schedule 1, line 3.................................. 18 18 29 Cash public assistance received. Enter here and on page 1, Part 2, line 1a............................................. 29 30 Other non-taxable income including child support, worker’s compensation and monetary gifts................. 30 31 Addback of rental losses, etc. from lines 18, 19, 21, 22 or 25 above.......................................................... 33 31 TOTAL 2022 HOUSEHOLD INCOME. Add lines 28, 29, 30 and 31. Enter here and on page 1, line 1b....... 32 Enter the income amounts from your 2022 federal 1040 on the appropriate lines below. If you did not file a federal 1040, enter your income amounts on the appropriate lines below. Revised 08/2022 32 Bank Account Withdrawals (see instructions).............................................................................................. 33 State of Rhode Island Division of Taxation 2022 Form RI-1040H Rhode Island Property Tax Relief Claim Your name Your social security number Your name Your social security number May the Division of Taxation contact your preparer? YES Your signature Spouse’s signature Date Telephone number Paid preparer address City, town or post office State ZIP code PTIN Paid preparer signature Print name Date Telephone number Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 22100299990102

WHEN AND WHERE TO FILE Form RI-1040H must be filed by April 15, 2023. Since April 15, 2023 falls on a Saturday, and Emancipation Day, a Washington DC Holiday is being observed on Monday, April 17, 2023, Rhode Island income tax re- turns will be considered timely filed if post-marked by Tuesday, April 18, 2023.

Even if you are seeking a filing extension for your Rhode Island income tax return, RI- 1040, Form RI-1040H must be filed by April 15, 2023. An extension of time to file Form RI-1040, does NOT extend the time to file Form RI-1040H.

If filing with Form RI-1040, your property tax relief credit will decrease any income tax due or increase any income tax refund.

If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed by itself without attaching it to a Rhode Island income tax return. However, Form RI-1040H must be filed by April 15, 2023.

Your property tax relief claim should be filed as soon as possible after December 31, 2022. However, no claim for the year 2022 will be allowed unless such claim is filed by April 15, 2023. For additional filing instructions, see RIGL §44-33. Mail your property tax relief claim to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5806.

Since April 15, 2023 falls on a Saturday, and Emancipation Day, a Washington DC Holiday is being observed on Monday, April 17, 2023, Rhode Island income tax re- turns will be considered timely filed if post-marked by Tuesday, April 18, 2023.

WHO MAY QUALIFY To qualify for the property tax relief credit you must meet all of the following conditions: a) You must be sixty-five (65) years of age or older and/or disabled. b) You must have been domiciled in Rhode Island for the entire calendar year 2022. c) Your household income must have been $35,000.00 or less. d) You must have lived in a household or rented a dwelling that was subject to property taxes. e) You must be current on property tax and rent payments due on your homestead for all prior years and on any current installments.

WHO MAY CLAIM CREDIT If you meet all of the qualifications outlined above, you should complete Form RI-1040H to determine if you are entitled to a credit.

Only one person of a household may claim the credit. If there are multiple individuals within a household, the taxable and non-taxable income of all household members must be included in part 5 of this return. If the household income of all members is less than or equal to the $35,000 threshold, the credit may still be claimed, but only by one member of the household.

The right to file a claim does not survive a person's death; therefore a claim filed on behalf of a deceased person cannot be allowed. If the claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the house- hold as determined by the Tax Administrator.

ATTACHMENTS - Keep your originals - send in copies Attached to this claim shall be: For homeowners: A copy of your 2022 property tax bill. For renters: Copies of three (3) rent receipts for the year 2022, or a copy of your 2022 lease agreement. You should keep your original rent receipts and send in photo- copies printed on letter sized (8 1/2” x 11”) paper. If you lived in subsidized housing, attach a copy of your HUD statement.

If you are a claimant under age 65, you MUST attach a copy of your social secu- rity disability award letter or Form 1099-SSA for the year 2022. IMPORTANT DEFINITIONS What is meant by “bank account withdrawals” - The term “bank account withdrawals” means withdrawals made by any persons of a household from a bank account to pay rent, property taxes or other personal expenses for the year. Report this amount on line 33. This is not classified as additional taxable income, but it is understood that some individuals may use prior deposits to pay current year rent, property tax or other personal expenses. As with all reported items on this return, documentation may be requested.

What is meant by a “dependent” - The term “dependent” means any person living in the household who is under the age of 18 who can be claimed by someone else on their tax return.

What is meant by “disabled” - The term "disabled" means you are receiving a social security disability benefit.

What is meant by “homestead” - The term "homestead" means your Rhode Island dwelling, whether owned or rented, and so much of the land around it as is reason- ably necessary for the use of the dwelling as a home, but not exceeding one acre. It may consist of a part of a multi-dwelling, a multi-purpose building or another shel- ter in which people live. It may be an apartment, a houseboat, a mobile home or a farm.

What is meant by a “household” - The term "household" means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. House- hold does not mean bona fide lessees, tenants or roomers and borders on contract.

What is meant by “household income” - The term "household income" means all income received both taxable and nontaxable by all persons of a household in a calendar year while members of the household.

What is meant by “public assistance” - The term “public assistance” means cash as- sistance from government assistance programs informally known as welfare assis- tance, and more commonly known as “Temporary Assistance for Needy Families (TANF)”. Under R.I. Gen. Laws § 44-33-16, a claim for property tax relief shall ex- clude all taxes or rent paid with public assistance.

Note: Part 5, line 29 and Part 2, line 1a must be equal.

What is meant by "rent paid for occupancy only" - The term "rent paid for occupancy only" means the gross rent paid only for the right of occupying your homestead. If you rented furnished quarters, or if utilities were furnished, such as heat, electricity, etc., then you must reduce the amount of gross rent by the reasonable rental value (not cost) of the furniture and the reasonable value of such utilities as were fur- nished.

LIMITATIONS ON CREDIT Under the provisions of R.I. Gen. Laws § 44-33-16, a claim for relief shall exclude all taxes or rent paid with public assistance funds. The maximum amount of credit allow- able under Chapter 44-33, Property Tax Relief Act, for calendar year 2022 is $600.00. In the event that more than one person owns the residence, the taxes will be divided by the owner's share.

RENTED LAND If you live on land that is rented and your home or trailer is subject to property tax. Mul- tiply the amount of rent you paid in 2022 by 20% and add the amount to the property tax paid. Then enter the total on RI-1040H, line 2.

Example:

Rent ($3,600 X 20%)........................ ___________

Property Tax...................................... ___________

Amount to be entered on line 2......... ___________ GENERAL INSTRUCTIONS COMPUTATION TABLE INSTRUCTIONS Read down the column titled household income until you find the income range that includes the amount shown on line 32. Read across from the income range line determined in step 1 to find the percent of income allowed as a credit. Enter this percentage on line 3 or line 9, whichever applies. Percentage of income allowable as credit Household income 1 person 3% 4% 5% 6% 6% 2 or more 3% 4% 5% 5% 6%

Less than 6,001 6,001 - 9,000 9,001 - 12,000 12,001 - 15,000 15,001 - 35,000 Step 1 Step 2 State of Rhode Island Division of Taxation 2022 Form RI-1040H Rhode Island Property Tax Relief Claim

The RI-1040NR Nonresident booklet contains returns and instructions for filing the 2022 Rhode Island Nonresident Individual Income Tax Return. Read the instructions in this book carefully. For your convenience we have provided line by line instructions which will aid you in completing your return. 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 on Schedule W. These instructions are for the use of non-resident and part-year resident tax- payers only. Full Year resident taxpayers will file their individual income tax returns on Form RI-1040. Resident forms and instructions are available upon request at the Rhode Island Division of Taxation and on our website at www.tax.ri.gov. Complete your 2022 Federal Income Tax Return first. It is the basis for preparing your Rhode Island tax return. The Rhode Is- land tax is based on your federal adjusted income. Accuracy and attention to detail in completing the return in accordance with these instructions will facilitate the processing of your tax return. You may find the following points helpful in preparing your Rhode Island Income Tax Return. WHO MUST FILE A RETURN 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 return. Nonresidents should complete page 13, Schedule II. Every part-year individual who was a resident for a period of less than 12 months is required to file a Rhode Island return if he or she is required to file a federal return. Part-year residents should complete page 15, Schedule III. Nonresident and part-year resident individuals who are not required to file a federal income tax return may be required to file a Rhode Island individual income tax return if he or she has Rhode Island modifications increasing their Federal Adjusted Gross income. 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- nent place of abode within the state and spends a total of more than 183 days of the taxable year within the state. NONRESIDENT: any person not coming within the definition of a resident. For purposes of the above definition, domicile is found to be a place an in- dividual regards as his or her permanent home – the place to which he or she intends to return after a period of absence. A domicile, once established, continues until a new fixed and permanent home is acquired. No change of domicile results from moving to a new location if the intention is to remain only for a limited time even if it is for a relatively long duration. For a married couple, normally both individuals have the same domicile. Any person as- serting a change in domicile must show: (1) an intent to abandon the former domicile, (2) an intent to acquire a new domicile and (3) actual physical presence in a new domicile. INCOME OF A NONRESIDENT SUBJECT TO TAX 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 gain and his or her share of estate or trust income or gain) which are derived from or connected with Rhode Island sources as follows: •From real or tangible personal property located in the state. •From a business, trade, profession or occupation carried on in the state. •From services performed in the state. •Winnings and prizes from the Rhode Island lottery and other gam- bling establishments in this state. •A nonresident is not subject to tax on the following classes of in- come even though included in total federal income: •Annuities, interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income from 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 the United States. INCOME TERMS DEFINED In these instructions “total federal income” is federal adjusted gross in- come as defined in the United States Internal Revenue Code (IRC) and ap- plicable regulations. “Total income from Rhode Island sources” is that portion of your total federal income derived from or connected with Rhode Island sources. “Total Rhode Island income” is your total income from Rhode Island sources after making the additions and subtractions described later in these instructions. Total Rhode Island income of a part-year resident includes total 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. JOINT AND SEPARATE RETURNS JOINT RETURNS: Generally, if two married individuals file a joint federal income tax return they also must file a joint Rhode Island income tax return. However, if either one of the married individuals is a resident and the other is a non-resident, they must file separate returns, unless they elect to file a joint return as if both were residents of Rhode Island. If the resident spouse files separately in Rhode Island and a joint federal return is filed for both spouses, the resident spouse must compute income, exemptions, credits and tax as if a separate federal return had been filed. If neither spouse is required to file a federal income tax return and either or both are required to file a Rhode Island income tax return, they may elect to file a joint Rhode Island income tax return. Individuals filing joint Rhode Island income tax returns are both equally li- able to pay the tax. They incur what is known as “joint and several liability” for Rhode Island income tax. SEPARATE RETURNS: Married individuals filing separate federal income tax returns must file separate Rhode Island income tax returns. MILITARY PERSONNEL Under the provisions of the Soldiers and Sailors Civil Relief Act the service pay of members of the armed forces can only be subject to income tax by the state of which they are legal residents. Place of legal residence at the 2022 INSTRUCTIONS FOR FILING RI-1040NR (FOR RHODE ISLAND NONRESIDENTS OR PART-YEAR RESIDENTS FILING FORM RI-1040NR) GENERAL INSTRUCTIONS Page I-1 WHAT’S NEW FOR TAX YEAR 2022 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-4 for the increased amount) • Income tax brackets (see page I-13 for the new tiers) • Increased Standard Deduction and Exemption phaseout amount (see pages I-4 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-11) • Revised 11/2022

time of entry into the service is normally presumed to be the legal state of residence and remains so until legal residence in another state is established and service records are changed accordingly. The Rhode Island income tax is imposed on all the federal taxable income of a resident who is a member of the armed forces, regardless of where such income is received. Military pay received by a nonresident service person stationed in Rhode Island is not subject to Rhode Island income tax. This does not apply to other income derived from Rhode Island sources, e.g., if the service person holds a separate job, not connected with his or her military service, income received from that job is subject to Rhode Island income tax. In addition, under the provisions of the Military Spouses Residency Relief 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. Income for services performed by the servicemember’s spouse in Rhode Island would be exempt from Rhode Island income tax if the servicemem- ber’s spouse moves to Rhode Island solely to be with the servicemember complying with military orders sending the servicemember to Rhode Island. The servicemember and the servicemember’s spouse must also share the 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 income tax. Internal Revenue Code provisions governing armed forces pay while serv- ing in a “combat zone” or in an area under conditions that qualify for Hostile Fire Pay are applicable for Rhode Island purposes.

DECEASED TAXPAYERS If the taxpayer died before filing a return for 2022, the taxpayer’s spouse or personal representative must file and sign a return for the person who 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- payer’s property. The person who files the return should check the “de- ceased” check box after the deceased’s name. If you are claiming a refund as a surviving spouse filing a joint return with the deceased, no other form is needed to have the refund issued to you. However, all other filers requesting a refund due the deceased, must file Form RI-1310, Statement of Person Claiming Refund Due a Deceased Tax- payer, to claim the refund.

WHEN AND WHERE TO FILE Since April 15, 2023 falls on a Saturday, and Emancipation Day, a Wash- ington DC Holiday is being observed on Monday, April 17, 2023, Rhode Is- land income tax returns will be considered timely filed if post-marked by Tuesday, April 18, 2023.

If you are claiming a refund, mail your return to:

Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 – 5806

If you are making a payment, mail your return, payment and Form RI-1040V to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 – 5807

EXTENSION OF TIME Any extension of time for filing an individual income tax return granted shall not operate to extend the time for the payment of any tax due on such return.

In General - (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. (2) An application must be prepared in duplicate on Form RI-4868. (3) The original of the application must be filed on or before the date prescribed for the filing of the return of the individual with the Rhode Island Division of Taxation. (4) The application for extension must show the full amount prop- erly estimated as tax for the taxable year, and the application must be accompanied by the full remittance of the amount properly estimated as tax which is unpaid as of the date prescribed for the filing of the re- turn.

NOTE: If no payment is required to be made with your Rhode Island exten- sion form and you are filing a federal extension form for the same period of time, then you do not need to submit the Rhode Island form. Attach a copy of the Federal Form 4868 or the electronic acknowledgment you receive from the IRS to your Rhode Island individual income tax return at the time it is submitted.

WHERE TO GET FORMS Forms may be obtained by: - visiting the Division of Taxation’s website: http://www.tax.ri.gov or - calling the Division of Taxation’s Forms Request line: (401) 574-8970

MISSING OR INCORRECT FORM W-2 This form is given to you by your employer showing the amount of your income tax withheld on your behalf by your employer. A copy of it must ac- company your Rhode Island income tax return if you are to receive credit for such 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, 2023 or if the form which you have received is incorrect, contact your em- ployer as soon as possible.

CHANGES IN YOUR FEDERAL TAXABLE INCOME OR FEDERAL TAX LIABILITY You must report to the Rhode Island Division of Taxation any change or correction in federal taxable income or federal tax liability as reported on your federal income tax return, whether resulting from the filing of an amended federal return or otherwise. Such report must be made within 90 days after filing an amended federal return or final determination of such change by the Internal Revenue Service. Report any changes on Form RI- 1040NR, and check the Amended checkbox. Using the Supplement to In- dividual Income Tax Return, provide an explanation of changes to your income, deductions or credits. Attach the supplement to your amended re- turn 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 on page 23 of the Nonresident Booklet or on the Division of Taxation’s web- site at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

RHODE ISLAND LOTTERY PRIZES AND GAMBLING WINNINGS Winnings and prizes received from the Rhode Island Lottery and other gambling establishments are taxable under the Rhode Island personal in- come tax and are to be included in the income of both residents and non- residents alike.

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- structions for computing the estimated tax and making payments.

PAYMENTS OR REFUNDS Any PAYMENT of tax liability shown on your return to be due the State of Rhode Island must be paid in full with your return. Complete and submit Form RI-1040V with your payment.

An amount due of less than five dollars ($5) need not be remitted.

See “Where and When to File” for mailing instructions.

A REFUND will be made if overpayment of income tax is shown on your return, unless you indicate on your return that such overpayment is to be credited to estimated tax liability for 2023. No other application for refund is necessary. Please note that no refund can be made unless your return is properly signed.

Refunds of less than $5.00 will not be made unless specifically requested.

See “Where and When to File” for mailing instructions.

Page I-2

REFUND CLAIMS RIGL 44-30-87 provides different time periods within which a refund claim is allowed. A refund may be claimed within three (3) years of filing a return or two (2) years from the time the tax was paid, whichever expires later. If a claim is made within the three (3) year period, the amount of the refund cannot exceed the amount of tax paid within that three (3) year period. If a claim is made within the two (2) year period, the amount of refund may not exceed the portion of tax paid during the two (2) years preceding the filing of the claim.

For purposes of this section, any income tax withheld from the taxpayer during any calendar year and any amount paid as estimated income tax for a taxable year is deemed to have been paid on the fifteenth day of the fourth month following the close of the taxable year for which the payments were being made. For more information call the Personal Income Tax Section at (401) 574- 8829, option #3.

VICTIM OF IDENTITY THEFT If you are a victim of identity theft, attach a copy of Federal Form 14039 to your return.

SIGNATURE You must sign your Rhode Island income tax return. If filing a joint return, both married individuals must sign the return. An unsigned return cannot be processed. Any paid preparer who prepares a taxpayer’s return must also sign as “preparer”. If a firm or corporation prepares the return, it should be signed in the name of the preparer on behalf of the firm or corporation. If you wish to allow the Tax Division to contact your paid preparer should questions arise about your return, check the appropriate box above the pre- parer’s name.

NET OPERATING LOSS DEDUCTIONS The Rhode Island Personal Income Tax law relating to Net Operating Loss deduction (NOL) has been amended by enactment of RIGL §44-30-2.8 and RIGL §44-30-87.1 Under the provisions of RIGL §44-30-87.1, for losses incurred for taxable years beginning on or after January 1, 2002, an NOL deduction may not be carried back for Rhode Island personal income tax purposes, but will only be allowed as a carry forward for the number of succeeding years as pro- vided in IRS Section 172. A carry forward can only be used on the Rhode Island return to the extent that the carry forward is used on the federal re- turn. Should you have any questions regarding this matter, please call the Per- sonal Income Tax Section at (401) 574-8829, option #3.

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 taken for federal purposes must be added back to income as a modification on RI Schedule M - page 2, line 2d for Rhode Island purposes. In subse- quent years, when federal depreciation is less than what previously would have been allowed, the difference may be deducted from income as a mod- ification on RI Schedule M - page 1, line 1i for Rhode Island purposes.

A separate schedule of depreciation must be kept for Rhode Island pur- 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 schedule.

EXAMPLE: A company bought equipment after September 11, 2001 that cost $10,000 and had a 10 year life and qualified for 30% bonus deprecia- tion. Depreciation for federal purposes in the first year was $3,700 (30% X $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 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. If a taxpayer has already filed a return, an amended return should be filed. Questions on this procedure should be addressed by calling the Personal Income Tax Section at (401) 574-8829, option #3.

SECTION 179 DEPRECIATION Rhode Island passed a bill disallowing the increase in the Section 179 depreciation under the Jobs & Growth Tax Relief Reconciliation Act of 2003. Section 179 depreciation will remain limited to $25,000 for Rhode Island in- 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 was previously taken as an increasing modification to adjusted gross in- come. Enter the deduction as a modification on Schedule M - page 1, line 1j. A separate schedule of depreciation must be kept for Rhode Island pur- poses. The gain or loss on the sale or other disposition of the asset is to be determined, for Rhode Island purposes, using the Rhode Island depreciation 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 or after January 1, 2015.

TUITION SAVINGS PROGRAM – SECTION 529 A modification decreasing federal adjusted gross income may be claimed for contributions made to a Rhode Island “qualified tuition pro- gram" under section 529 of the Internal Revenue Code, 26 U.S.C. §529. The maximum modification shall not exceed $500, $1,000 if a joint return, regardless of the number of accounts. Taxpayers should claim the modifi- cation on Schedule M - page 1, line 1g. If the funds are rolled over to a Tuition Savings Plan of another state or are an unqualified withdrawal, recapture is required. Taxpayers may also take a modification decreasing federal adjusted gross income in the amount of any qualified withdrawal or distribution from the “Tu- ition Saving Program” which is included in federal adjusted gross income. Taxpayers should claim the modification on Schedule M - page 1, line 1g.

RHODE ISLAND TAX CREDITS Rhode Island law provides special Rhode Island tax credits which may be applied against the Rhode Island income tax. Before claiming any cred- its, taxpayers should refer to the Rhode Island law and/or regulations for specific requirements for each credit such as carry over provisions and the order in which the credits must be used. Taxpayers claiming credits must attach RI Schedule CR and the proper form(s) and other documentation to the return; failure to do so will result in disallowance of the credit. A list of allowable Rhode Island credits is available on RI Schedule CR.

If you do not see a particular credit on RI Schedule CR, that means the credit is no longer allowed against personal income tax.

INTEREST Any tax not paid when due, including failure to pay adequate estimated tax, is subject to interest at the rates of 18% (0.1800) per annum through 12/31/2022 and 12% (0.1200) per annum starting on 1/1/2023. 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 6.25% (0.0625) per annum.

PENALTIES The law provides for penalties in the following circumstances: •Failure to file an income tax return by the due date. A late filing penalty will be assessed at 5% (0.0500) per month on the unpaid tax for each month or part of a month the return is late. The maximum late filing penalty is 25% (0.2500). •Failure to pay any tax due by the due date. A late payment penalty will 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). •Preparing or filing a fraudulent income tax return.

Regulation 280-RICR-20-55-4 implements the state law enacted in 2013 which establishes civil and criminal penalties for paid preparers who prepare Rhode Island personal income tax returns with the intent to wrongfully evade or reduce a tax obligation.

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. The Rhode Island Division of Taxation and the Internal Revenue Service Page I-3

NAME AND ADDRESS Complete the identification portion of the return, including your name and social security number, your spouse’s name and social security number (if applicable), address, daytime telephone number and your city or town of legal residence.

ELECTORAL SYSTEM CONTRIBUTION 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 ($200,000) collectively for all parties and the nonpartisan account, shall be allocated only to political parties which at the preceding general election, 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 shall be allocated for the public financing of campaigns for governor. An electoral system contribution will NOT increase your tax due or reduce your refund.

DESIGNATION OF POLITICAL PARTY If you don’t name a political party, your contribution will by credited to the nonpartisan general account or you can check the box and designate a po- litical party. If you designate: (1) a political party which did not receive at least 5 percent of the entire vote for Governor in the preceding general election, (2) a non-existent political party, (3) a particular office, (4) an individual officeholder or political figure, or (5) a national party which is not a state party, your electoral system contribution will be credited to the nonpartisan general account. If you designate more than one political party, your contribution will be credited to the first political party named.

FILING STATUS 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 income tax purposes.

Taxpayers using the filing status of Qualifying Surviving Spouse on their Federal return should use the filing status of Qualifying Widow(er) on their Rhode Island return.

Line 1 – Federal Adjusted Gross Income: Enter your federal adjusted gross income from Federal Form 1040, line 11; Federal Form 1040-SR, line 11; or Federal Form 1040NR, line 11.

Line 2 – Modifications: Enter your net modifications from RI Schedule M, page 2, line 3. If you are claiming a modification, you must attach RI Sched- ule M to your return. RI Schedule M is discussed further starting on page I-11 of these instructions.

Line 3 – Modified Federal Adjusted Gross Income: Determine your mod- ified federal adjusted gross income by combining the amount on line 1 with the amount on line 2.

Line 4 – Deductions: Enter your Rhode Island standard deduction from the list below. Rhode Island does not allow the use of federal itemized deduc- tions.

Single $9,300

Married Joint $18,600 Qualifying Widow(er) $18,600 Married Separate $9,300 Head of Household $13,950

However, if line 3 is more than $217,050 see the Standard Deduction Work- sheet on the inside of the back cover to compute your Standard Deduction amount.

NOTE: Nonresident alien individuals are not eligible for the Rhode Island 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.

Line 6 – Exemptions: Complete RI Schedule E (found on page 5 of the RI- 1040NR Nonresident booklet) listing the name, social security number, date of birth and relationship to you of each dependent for whom you are claiming 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.

RI Schedule E is discussed further beginning on page I-9 of these instruc- tions.

Exemption Amount: Multiply the number of exemptions in the box by $4,350.

However, if line 3 is more than $217,050 see the Exemption Worksheet on the inside of the back cover to compute your exemption amount.

NOTE: If someone else can claim you on their return, your exemption amount is zero.

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 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 10 – Rhode Island Tax After Allowable Federal Credits – Before Al- location: Subtract line 9 from line 8. If zero or less, enter zero.

Line 11 – Rhode Island Allocated Income Tax:

If ALL your income is from Rhode Island, check the first box and enter the amount from line 10 on this line. INCOME, TAX AND CREDITS Page I-4 SPECIFIC LINE INSTRUCTIONS exchange income tax information to verify the accuracy of the information reported on Federal and Rhode Island income tax returns.

AMENDED RETURNS 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 credits. Attach the supplement to your amended return along with all sched- ules that are part of your return, not just those that were changed because of the amendment. In addition provide any documents required to support those schedules that are a part of your return. The Supplement can be found on page 23 of the Nonresident Booklet or on the Division of Taxation’s web- site at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms OTHER QUESTIONS Obviously the foregoing general instructions and the specific instructions for completing the return form(s) which follow will not answer all questions that may arise. If you have any doubt regarding completion of your return, further assistance may be obtained at the Division of Taxation, One Capitol Hill, Providence RI 02908-5801 or by calling the Personal Income Tax Sec- tion at (401) 574-8829, option #3.

If you are a NONRESIDENT with income from outside Rhode Island, com- plete page 13, Schedule II and enter the result on this line. Also, check the second box.

If you are a PART-YEAR RESIDENT with income from outside Rhode Is- land, complete page 15, Schedule III and enter the result on this line. Also check the third box.

Line 12 – Other Rhode Island Credits: Enter amount of Other Rhode Is- land credits from page 6, RI Schedule CR, line 8. Attach RI Schedule CR and your original certificate or carry-forward schedule to your RI-1040NR.

NOTE: All credits require the original certificate be attached to the return. Failure to do so will result in the disallowance of the credit until the original can be provided.

Line 13a – Total Rhode Island Income Tax – After Rhode Island Credits: Subtract line 12 from line 11. If zero or less, enter zero.

Line 13b - Recapture of Prior Year Other Rhode Island Credits: Enter amount of Credit Recapture from page 6, RI Schedule CR, line 11.

Line 14 – Rhode Island Checkoff Contributions: Enter amount of checkoff contributions from page 3, RI Checkoff Contributions Schedule, line 33. A list of the checkoff contributions can be found on page I-9 of these instruc- tions. These checkoff contributions will increase your tax due or reduce your refund.

Line 15a – Use/Sales Tax Due: Enter the amount of Use/Sales Tax from Schedule U, line 4 or line 8, whichever applies. For more information, see the instructions for RI Schedule U beginning on page I-12.

Line 15b – Individual Mandate Penalty: Enter line 15 from the 2022 Shared Responsibility Worksheet.

Part-year residents: To certify full year coverage and minimum essential coverage for the months that you and all member of your tax household were Rhode Island residents, check the checkbox next to line 15b.

If you and all members of your tax household did not have minimum essen- tial coverage, you must complete Form IND-HEALTH and the Shared Re- sponsibility Worksheet to determine the amount of your Individual Mandate Penalty. (See pages 7 and 8 of this booklet)

For more information refer to the Instructions for the Individual Healthcare Mandate for Rhode Island Residents - Individual Healthcare Form and Shared Responsibility Worksheet. (See pages IND-1 - IND-11 of this book- let)

Full-year nonresidents: Do not check the checkbox. The requirement to maintain minimum essential coverage in Rhode Island does not apply to you.

Line 16a – Total Rhode Island Tax and Checkoff Contributions: Add lines 13a, 13b, 14, 15a and 15b.

Line 16b - Enter the amount from line 16a.

Line 17a – Rhode Island Income Tax Withheld: Enter total amount of Rhode Island 2022 income tax withheld from Schedule W, line 16. (Attach state copy of all forms W-2, 1099s, etc. to the front of the return.) Credit for Rhode Island income tax withheld will be allowed only for those amounts supported by attached W-2s, 1099s, etc.

RI Schedule W, along with your W-2s and 1099s, must be attached to your return in order to receive credit for Rhode Island income tax withheld.

Withholding from a Pass-through entity reported on Form RI-1099PT should be entered on Schedule W and included in the amount for Line 17a. Form RI-1099PT must be attached to your return. The tax elected to be paid by a Pass-through Entity on Form RI-PTE on be- 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. Form RI-1099E must be attached to your return.

NOTE: You can not claim Rhode Island Temporary Disability Insurance pay- ments (RI TDI or SDI) as income tax withheld. These amounts are non re- fundable on RI-1040NR.

Line 17b – 2022 Estimated Payments and Amount Applied from 2021 return: Enter the amount of estimated payments on 2022 Form RI-1040ES and the amount of overpayment applied from your 2021 return.

Line 17c – Nonresident Withholding on Real Estate Sales in 2022: Enter the amount of Rhode Island income tax withheld on sales of real estate lo- cated in Rhode Island.

Line 17d - RI Earned Income Credit: Enter amount from page 3, RI Sched- ule EIC, line 38. If you are claiming a RI earned income credit, you must complete and attach RI Schedule EIC located on page 3 to your RI-1040NR.

Line 17e – Other Payments: Enter any other payments, including advance payments made with your application for an automatic extension of time to file (Form RI-4868). Attach a copy of Form RI-4868.

Any pass-through withholding from Form RI- 1099PT or Pass-through Entity Election Tax from Form RI-1099E must be entered on RI Sched- ule W and not included in “Other Payments’ on this line. Form RI- 1099PT and Form RI-1099E must be attached to your return.

Line 17f – Total Payments and Credits: Add lines 17a, 17b, 17c, 17d and 17e.

Line 17g - If filing an amended return, enter the amount of any prior over- payments for this tax period (whether refunded or carried forward).

Line 17h - Net Payments: Subtract line 17g from line 17f.

Line 18a – Balance Due: If the amount on line 16b is greater than the amount of line 17h, SUBTRACT line 17h from line 16b and enter the balance due on line 18a. This is the amount you owe.

Line 18b – Underestimating Interest Due: Complete Form RI-2210 or Form RI-2210A. Enter the amount of interest due from Form RI-2210, line 12 or line 22, or Form RI-2210A, line 12 on this line.

Line 18c – Total Amount Due: Add lines 18a and 18b. This amount is payable in full with your return. Complete Form RI-1040V. Send payment and Form RI-1040V with your return. An amount due of less than five dollars ($5) need not be paid.

Line 19 – Overpayment: If the amount on line 17h is greater than the amount on line 16b, SUBTRACT line 16b from line 17h.

If there is an amount due on line 18b for underestimating interest, subtract line 18b from line 19.

If the amount of underestimating interest due on line 18b is more than the amount of overpayment from line 19, subtract line 19 from line 18b and enter the result on line 18c.

Line 20 – Overpayment to be Refunded: Enter the amount of the over- payment on line 19 that is to be refunded. Refunds of less than $5.00 will not be paid unless specifically requested.

Line 21 - Overpayment to be Applied to 2023: Enter the amount of overpayment on line 19 which is to be applied to your 2023 estimated tax. (See General Instructions on page I-3)

Line 22 – Rhode Island Income Tax: Enter the amount from Form RI- 1040NR, page 1, line 8. PAYMENTS RI SCHEDULE I ALLOWABLE FEDERAL CREDIT Page I-5

Line 23 – Credit for Child and Dependent Care Expenses: Enter the amount from Federal Form 1040, Federal 1040-SR or Federal 1040-NR, Schedule 3, line 2.

Line 24 – Tentative Allowable Federal Credit: Multiply the amount on line 23 by 25%.

Line 25 - Maximum Credit: Enter the amount from line 22 or 24, whichever is less. Enter here and on Form RI-1040NR, page 1, line 9.

This worksheet is located on page 13 of the RI-1040NR Nonresident booklet and is to be completed by full year nonresidents. Part-year residents complete Schedule III located on page 15 of the RI-1040NR Nonresident booklet .

PART 1 – ALLOCATION & TAX WORKSHEET

Column A, Lines 1 through 10 –

Line 1 – Wages, Salaries, Tips, etc. Enter the amount of your total wages, salaries, commissions, tips, etc. re- ported on your federal return which were received for services performed in Rhode Island.

Compensation earned partly within and partly without Rhode Island – If total wage and salary income was earned partly within and partly outside Rhode Island and your employer does not separately report the amount of earnings in Rhode Island, determine the amount allocable to Rhode Island by completing RI Schedule II, Part 2 on page 14 or attaching a separate schedule detailing how such allocation was made.

The amount allocable to Rhode Island is that portion of your wage and salary 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, holidays, sick leave, vacation, etc,) employed both within and outside the state during the year.

If your compensation subject to allocation depends entirely on volume of business transacted, as in the case of a salesman working on commission, do not use RI Schedule II, Part 2. In this event, the amount of compensation 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 bears to the total volume of business transacted both inside and outside the state. The determining factor in ascertaining where business is transacted is the location where the services or sales activities were actually performed. Attach a schedule to your return showing the computation of the allocation to Rhode Island of compensation based on volume of business transacted. If your personal service compensation is allocated on a basis other than those covered in the preceding two paragraphs, please attach a separate schedule showing complete details.

Line 2, Column A – Interest and Dividends: Enter the amount of interest and dividends included in federal income which are derived from Rhode Is- land sources.

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 Island and accounts clearly reflecting income from Rhode Island operations 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 distinct from that of other states you shall use the uniform division of income formula to determine your Rhode Island business income. This involves the construction of a three-factor formula, which is applied against your total business income to determine the income allocable to Rhode Island. The three factors are: (1) Property in Rhode Island to property everywhere, (2) Payroll in Rhode Island to payroll everywhere, and (3) Sales or services in Rhode Island to sales or services everywhere.

Add the result of these three factors and divide by three or the number of factors. The resulting figure is the percent to be applied against the amount 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.

Line 4, Column A – Sale or Exchange of Property 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- cated in Rhode Island.

Capital transactions from Rhode Island sources include capital gains or 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 losses from stocks, bonds, and other intangible personal property used in 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 of a partnership of which you are a member, or an estate or trust of which you are a beneficiary.

If any capital gains or losses are from business property (other than real property) of a business carried on both within and without Rhode Island, apply the applicable business percentage. The federal basis of property is to be used in computing Rhode Island capital gains or losses.

Non-capital Assets: Enter the gain or loss from the sale or exchange of non-capital assets, which pertain to your Rhode Island transactions by ap- plying to them the appropriate federal provision for determining gains or losses from the sale or exchange of other than capital assets.

Non-capital transactions from Rhode Island are those non-capital trans- actions reported on your federal return which pertain to property used in or connected with a trade, business, profession or occupation carried on in Rhode Island. Also to be included in your share of any non-capital gain or loss is any such gain or loss from (1) a partnership of which your are a mem- 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 inside and outside Rhode Island, apply the business allocation percentage applicable. In all cases the federal basis of property is to be used for com- puting the Rhode Island gain or loss.

Line 5, Column A – Pension and Annuities, Rents, Royalties, Etc. Enter that portion of rent and royalty income or loss derived from or con- nected with Rhode Island sources. Include rents and royalties from real property situated in Rhode Island whether or not used in or connected with a business, tangible personal property not used in a business if such prop- erty has an actual situs in Rhode Island and tangible and intangible personal property used in or connected with a business, trade, profession or occupa- tion carried on in Rhode Island.

If a business is carried on both inside and outside Rhode Island, the business allocation percentage should be applied to items included above. However, no allocation applies to income from real property. Income from real property is 100% includable if it is located in Rhode Island or it is entirely excluded if located outside Rhode Island.

Partnership Income: Each partner must report his share of the partnership income. Include your share of the ordinary income of the partnership, joint venture, or the like, whose taxable year ends within or with the year covered by your return, which is derived from Rhode Island sources. If your distrib- utive share of partnership income includes any items of income taxable to a nonresident (such as capital gains), such items must be included separately. Attach schedule.

Income from Estates or Trusts: Enter the portion of your share of estate or trust income which is derived from Rhode Island sources. If your share includes any specific items of trust or estate income taxable to a nonresident, RI SCHEDULE II NONRESIDENT TAX CALCULATION Page I-6

you must separately describe the nature of the income.

Line 6, Column A – Farm Income The above instructions for reporting business income or loss (line 3) in- cluding the instructions for reporting when business is carried on both within and without Rhode Island also apply to reporting farm income.

Line 7, Column A – Miscellaneous income Enter the portion of this income or loss that is derived from or connected with Rhode Island sources. This includes but is not limited to taxable Rhode Island state income tax refunds, Rhode Island unemployment compensation payments and gambling prizes and winnings from Rhode Island.

Line 8 – Total, Column A: Add lines 1 through 7 in Column A.

Line 9, Column A – Adjustments 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. If an adjustment item relates to wage or salary income earned partly inside and partly outside Rhode Island or to income from a business which is car- 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.

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

Line 11, Column A – Modifications to Federal Adjusted Gross Income: Enter the amount of modifications to federal adjusted gross income attribut- able to Rhode Island source income.

Line 12, Column A – Modified Rhode Island Source Income: Combine amounts on lines 10, Column A and 11, Column A.

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 B.

Line 1, Column B – Wages, salaries, tips, etc.: Enter wages, salaries, tips, etc. from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 1z.

Line 2, Column B – Interest and Dividends: Enter interest and dividends, from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040- NR, lines 2b and 3b.

Line 3, Column B – Business Income: Enter business income from Fed- eral Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Sched- ule 1, line 3.

Line 4, Column B – Sale or Exchange of Property: Enter gains or (loss), from Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR, line 7, or Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR, Schedule 1, line 4.

Line 5, Column B – Pensions and Annuities; Rents, Royalties Ect.: Enter pensions and annuities; rents, royalties ect, from Federal Form 1040, 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 Schedule 1, line 5.

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.

Line 7, Column B – Miscellaneous Income: Enter miscellaneous income from Federal Form 1040, Federal Form 1040-SR, line 6b, and Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, lines 1, 2a, 7, and 9.

Line 8 - Total, Column B: Add lines 1 through 7 in Column B.

Line 9, Column B – Adjustments: Enter adjustments from Federal Form 1040 or Federal Form 1040-SR, line 10, or Federal Form 1040-NR, line 10d.

Line 10, Column B – Adjusted Gross Income: Subtract line 9, Column B from line 8, Column B

Line 11, Column B – Net Modifications to Federal Adjusted Gross In- come: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.

Line 12, Column B – Modified Federal Adjusted Gross Income: Combine amounts on lines 10, Column B and 11 Column B. Amount should equal amount on Form RI-1040NR, page 1, line 3.

Line 13 – Allocation Percentage: Divide amount on line 12, Column A by 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 0.0000.

Line 14 – Rhode Island Tax After Credits – Before Allocation: Enter amount from Form RI-1040NR, page 1, line 10.

Line 15 – Rhode Island Tax: Multiply the amount on line 14 by the percent- age on line 13. Enter here and on Form RI-1040NR, page 1, line 11. Check the “Nonresident with income...” box.

PART 2 - ALLOCATION OF WAGE AND SALARY INCOME TO RHODE ISLAND

Line 1 – Wages, Salaries, Tips, Etc.: Enter total amount of wages, salaries, tips, commissions, etc. reported on your federal return.

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.)

Line 3 – Sick Leave: Enter the total number of days you were absent from work due to illness.

Line 4 – Vacation: Enter the total number of days you were absent from work on vacation.

Line 5 – Other Non-working Days: Enter the total number of other non- working days, such as Saturdays, Sundays and holidays.

Line 6 – Total Number of Non-working Days: Add lines 3, 4 and 5.

Line 7 – Total Days Worked in Year: Subtract line 6 from line 2.

Line 8 – Total Days Worked Outside Rhode Island: Enter number of total days worked outside Rhode Island.

Line 9 - Days Worked in Rhode Island: Subtract line 8 from line 7.

Line 10 – Allocation Percentage: Divide line 9 by line 7.

Line 11 – Rhode Island amount: Multiply amount on line 1 by percentage on line 10. Enter here and on Form RI-1040NR, page 13, Schedule II, line 1, column A.

PART 3 – BUSINESS ALLOCATION PERCENTAGE

Line 1 – Real Property Owned: Enter in Column A, the amount of real prop- erty owned and located in Rhode Island. Enter in Column B, the amount of property owned everywhere.

Line 2 – Real Property Rented from Others: Enter in Column A, annual rental expense times 8 for real and personal property located in Rhode Is- land. Enter in Column B, rental expense times 8 for real and personal prop- erty located everywhere.

Line 3 – Tangible Property Owned: Enter in Column A, the amount of tan- gible personal property located in Rhode Island. Enter in Column B the amount of tangible personal property located everywhere.

Line 4 – Total Property: Enter in Column A, the total of Column A, lines 1, 2 and 3. Enter in Column B, the total of Column B, lines 1, 2 and 3. Then Page I-7

divide the amount in Column A by the amount in Column B and enter the re- sulting percentage in Column C.

Line 5 – Wages, Salaries: Enter in Column A, the amount paid for wages, salaries, and other personal service compensation in Rhode Island during the year. Enter in Column B, the amount paid for wages, salaries, and other 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- centage in Column C.

Line 6 – Gross Sales of Merchandise and Charges for Services: Enter in Column A, the amount of gross sales of merchandise and charges for 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 year. Then divide the amount in Column A by the amount in Column B and enter the resulting percentage in Column C.

Line 7 – Total Percentages: Add all percentages from Column C, lines 4, 5 and 6.

Line 8 – Business Allocation Percentage: Divide line 7 by three or the number of percentages on lines 4, 5 and 6. Enter here and on lines 9, 10, 11, 12 and 13, Column B.

Lines 9 through 13: Enter the line number and the amount of each item of business income (or loss) reported on RI-1040NR, page 13, Schedule II, 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- umn C on the corresponding lines on Form RI-1040NR, page 13, Schedule II, Part 1, Column A.

This worksheet is located on page 15 of the RI-1040NR Nonresident booklet and is only to be completed by part-year residents. Full year nonresidents complete Schedule II on page 13 of Form RI-1040NR.

PART 1 – ALLOCATION AND TAX WORKSHEET

Column A – Income From Federal Return: Enter in Column A, lines 1 through 10, the total amounts of income and ad- justments as reported on your federal income tax return.

Column A, Line 1 – Wages, salaries, tips, etc.: Enter wages, salaries, tips, etc. from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 1z.

Column A, Line 2 – Interest and Dividends: Enter interest and dividends, from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040- NR, lines 2b and 3b.

Column A, Line 3 – Business Income: Enter business income from Fed- eral Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Sched- ule 1, line 3.

Column A, Line 4 – Sale or Exchange of Property: Enter gains or (loss), from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040- NR, line 7, or Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 4.

Column A, Line 5 – Pensions and Annuities; Rents, Royalties Ect.: Enter pensions and annuities; rents, royalties ect, from Federal Form 1040, 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, Schedule 1, line 5

Column A, Line 6 – Farm Income: Enter farm income from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 6.

Column A, Line 7 – Enter miscellaneous income from Federal Form 1040 or Federal Form 1040-SR, line 6b, and Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, lines 1, 2a, 7, and 9.

Line 8 - Total, Column A: Add lines 1 through 7 in Column A.

Column A, Line 9 – Adjustments: Enter adjustments from Federal Form 1040 or Federal Form 1040-SR, line 10 or Federal Form 1040-NR, line 10d.

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

Column A, Line 11 – Net Modifications to Federal Adjusted Gross In- come: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.

Column B – Rhode Island Resident Period: Enter in Column B, lines 1 through 10, all income earned and adjustments reported in Column A during the period you lived in Rhode Island. This in- cludes income earned both inside and outside Rhode Island.

Enter in Column B, line 11, the modifications to federal adjusted gross in- come attributable to the income reported in Column B.

Column C – Rhode Island Nonresident Period: Enter in Column C, lines 1 through 10, all income earned and adjustments 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- come attributable to the income reported in Column C.

Column D – Rhode Island Nonresident Period: 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.

Enter in Column D, line 11, the modifications to federal adjusted gross in- come attributable to the income reported in Column D.

Line 12 – Modified Federal AGI: Combine the amounts on lines 10 and 11.

Line 13 – Total Rhode Island Income: Add the amounts on line 12, Column B and line 12, Column D.

Line 14 – Allocation Percentage: Divide the amount on line 13 by the amount on line 12, Column A. If line 13 is greater than line 12, Column A, enter 1.0000. If zero or less, enter 0.0000.

Line 15 – Rhode Island Tax After Credits –Before Allocation: Enter the amount from Form RI-1040NR, page 1, line 10.

Line 16 – Rhode Island Income Tax: Multiply the amount on line 15 by the 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.

PART 2 - CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE AND TAX WORKSHEET

Line 17 – Rhode Island Income Tax: Enter the amount of Rhode Island in- come tax from Form RI-1040NR, page 15, RI Schedule III, Part 1, line 16.

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- land resident included in the amount on page 15, RI Schedule III, part 1, line 10, Column B.

Line 19 – Total Rhode Island Income: Enter the Rhode Island income re- ported on page 15, RI Schedule III, Part 1, line 13.

Line 20 – Divide the amount on line 18 by the amount on line 19. If greater than 1.0000, enter 1.0000. RI SCHEDULE III PART-YEAR RESIDENT TAX CALCULATION Page I-8

Line 21 – Multiply the amount on line 17 by the percentage on line 20.

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 of the other state in the space provided.

Line 23 – Enter the amount from line 18 above.

Line 24 – Other State’s Adjusted Gross Income: Enter the amount of total adjusted gross income reported on the income tax return filed with the other state. Attach a completed signed copy of the return filed with the other state.

Line 25 – Divide the amount on line 23 by the amount on line 24. If greater than 1.0000, enter 1.0000.

Line 26 – Multiply the amount on line 22 by the percentage on line 25.

Line 27 – Maximum Tax Credit: Enter the amount on line 17, 21 or 26 whichever is the SMALLEST.

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 11. Check the “Part-year resident...” box.

NOTE: If, while a resident, you had income taxed by two or more other states, make a separate calculation using Form RI-1040NR-MU which can be found on page 11 of this booklet.

NOTE: These checkoff contributions will increase your tax due or re- duce your refund. All checkoff contributions are voluntary.

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 amount you want to contribute. All such contributions are deposited as gen- eral revenues. (26) Drug Program Account (27) Olympic Contribution (28) Rhode Island Organ Transplant Fund (29) RI Council on the Arts (30) Rhode Island Non-game Wildlife Appropriation (31) Childhood Disease Victims’ Fund and Substance Use and Mental Health Leadership Council of RI (32) Rhode Island Military Family Relief Fund

Line 33 – Total Contributions: Add lines 26 through 32. Enter the total here and on page 1, line 14.

Line 34 – Federal Earned Income Credit: Enter the amount of Federal Earned Income Credit from Federal Form 1040 or 1040-SR, line 27.

Line 35 – The RI percentage rate for 2022 is 15%.

Line 36 – Multiply line 34 by line 35.

Line 37 – Rhode Island Allocation: Enter the amount of your RI allocation from Form RI-1040NR, page 13, RI Schedule II, line 13 or Form RI-1040NR, page 15, RI Schedule III, line 14. If all income is from Rhode Island, enter 1.0000.

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.

If claiming Rhode Island income tax withheld on Form RI-1040NR, page 2, line 17a, RI Schedule W must be completed and attached along with the ac- tual form W-2 or 1099 showing the Rhode Island tax withheld amount.

Lines 1 - 15: Please complete columns A, B, C, D and E for each W-2 and 1099 showing Rhode Island withholding.

Column A: For each W-2 or 1099 being entered, leave blank if the W-2 or 1099 is for you. Enter an “S” if the W-2 or 1099 belongs to your spouse.

Column B: For each W-2 or 1099 being entered, leave blank if the informa- tion being entered is from a W-2. For all 1099s being entered, refer to the chart on Schedule W and enter the applicable letter code.

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, enter the amount of tax paid on behalf of you and/or your spouse, if applica- ble by that pass-through entity on RI Schedule W along with the identification number of the pass-through entity. In column B enter the letter code “E”.

Column C: For each W-2 or 1099 being entered, enter the name of the em- ployer or payer.

Column D: For each W-2, enter the employer’s state identification number from box 15 of the W-2. Note: The state identification number may be differ- ent than the employer’s federal identification number. Be sure to enter the identification number from box 15, rather than box b of the W-2. For each 1099, enter the payer’s federal identification number.

DO NOT ENTER MORE THAN 9 DIGITS FOR THE ID NUMBER. IF “00” FOLLOWS THE 9 DIGIT ID NUMBER, DO NOT ENTER THE “00”.

Column E: For each W-2 or 1099, enter the amount of Rhode Island with- holding as shown on each form. See chart on Schedule W for box reference.

Line 16 - Total Rhode Island Income Tax Withheld. Add the amounts from Column E, lines 1 through 15. Enter the total here and on RI-1040NR, line 17a.

Line 17 - Enter the number of W-2s and 1099s entered on lines 1-15 show- ing Rhode Island income tax withheld.

Schedule W plus all W-2s and 1099s with Rhode Island withholding must be attached to your Rhode Island return in order to receive credit for your Rhode Island withholding tax amount.

For those taxpayers claiming payments from Form RI-PTE, attach a copy of Form RI-PTE, and Form 1099E showing the amount of Rhode Island source income earned from, and Rhode Island tax paid on your behalf by, the pass- through entity. You must also enter the amount of tax paid on your and/or your spouse’s, if applicable, behalf as a modification increasing federal ad- justed gross income on RI Schedule M, line 2h.

Unless you can be claimed as a dependent by someone else, complete Schedule E listing all dependents in your household.

You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Refer to IRS Publication 501 (2022) for further guidance.

Line 1a - Check the “Yourself’ checkbox.

Line 1b - If filing a joint return, also check the “Spouse’ checkbox. RI SCHEDULE EIC EARNED INCOME CREDIT RI CHECK-OFF CONTRIBUTIONS SCHEDULE RI SCHEDULE E DEPENDENT SCHEDULE Page I-9 SCHEDULE W RHODE ISLAND W2 AND 1099 INFORMATION

Lines 2a - 2m - Use pages 17-21 of the IRS 1040 Instructions to determine eligible dependents that may be claimed as exemptions on your RI-1040.

Column A - List the full name of your dependent

Column B - List the social security number of your dependent

Column C - List the date of birth of your dependent using this format: MMDDYYYY 01012022

Column D - List the relationship of your dependent to you. For example: daughter, son, mother, father, grandmother, grandfather, niece, nephew

Line 3 - Enter the number of boxes from lines 1a and 1b that are checked.

Line 4a - Enter the number of children from lines 2a - 2m who lived with you

Line 4b - Enter the number of children from lines 2a - 2m who did not live with you due to divorce or separation.

Line 4c - Enter the number of other dependents from lines 2a - 2m not in- cluded on lines 4a or 4b.

Line 5 - Add the numbers from lines 3 - 4c. Enter here and in the box on RI-1040NR, page 1, line 6.

CURRENT YEAR OTHER RI CREDITS:

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- priate line, enter the dollar amount of the credit being taken. The total of all credits will be entered on Form RI-1040NR, page 1, line 12.

Proper documentation must be submitted for each credit you are using or carrying forward.

If you are using amounts carried forward from prior years, attach a schedule showing the year of credit origination and any amounts used to date.

If you are using amounts passed through to you, attach documentation sup- porting the credit given to the entity, as well as, documentation of your share of the credit(s).

Any missing or incomplete documentation will cause a delay in processing your return.

Pursuant to RIGL 44-30-2.6(c)(3)(E), only the following credits are allowed as credits against Rhode Island Personal Income Tax. No other credits can be allowed. This also pertains to any carry forward of a credit that is not listed in this section.

If the credit you are trying to use is not listed on lines 1 through 7, that means the credit is no longer allowed against personal income tax. Entering an 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 of the credit.

Line 1 - Historic Residence Credit - RI-0715 – for approved residence re- habilitation. Effective tax year 2017 and thereafter for unused carryforward 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- torical Preservation & Heritage Commission, as well as a carryforward schedule showing the original amount of certified credit, the year of certifi- cation and the amount of credit used since certification. The credit used since certification should be listed by year and amount of usage. Any unused credit may be carried forward until used. RIGL §44-33.1 Line 2 - Tax Credits for Contributions to Scholarship Organizations - RI-2276 - for business entities that make contributions to qualified scholar- ship organizations. The entity must apply for approval of the tax credit and 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 used in the tax year that the entity made the contribution. Unused amounts CANNOT be carried forward. RIGL §44-62

Line 3 - Historic Structures - Tax Credit (Historic Preservation Invest- ment Tax Credit) or Historic Preservation Tax Credits 2013 - RI-286B – for approved rehabilitation of certified historic structures. The original cer- tificate must be attached to the return. Any unused credit amount may be carried forward for ten (10) years. RIGL §44-33.2 and RIGL §44-33.6.

Note: This credit is for holders of a Historic Preservation Investment Tax Credit certificate received under the state’s Historic Structure or Historic Preservation Tax Credits 2013 programs only. This credit is NOT for owners of historic residences who qualified under the Historic Homeownership Assistance Act - RIGL §44-33.1. Those taxpayers with unused Historic Homeownership Assistance Act credit should refer to the instructions on line 1 of this schedule.

Line 4 - Rhode Island New Qualified Jobs Incentive Act 2015 Credit - RI-6754 - For Rhode Island businesses creating new full-time jobs that did 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 credit certificate issued by the Rhode Island Division of Taxation. The orig- inal certificate must be attached to the return. Any unused amounts may be carried forward for four (4) years. RIGL §44-48.3.

Line 5 - Rebuild Rhode Island Tax Credit - RI-7253 - For Rhode Island businesses demonstrating that even though the business has committed capital investment or owner equity of at least 20% of the total project cost 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 Island Commerce Corporation and must possess a tax credit certificate is- sued by the Rhode Island Division of Taxation. The original certificate must be attached to the return. Any unused amounts may be carried for- ward for four (4) years. RIGL §42-64.20

Line 6 - Motion Picture Production Tax Credits or Musical and Theatri- cal Production Tax Credits - RI-8201 - For certified production costs as determined by the Rhode Island Film and Television Office or the Division of Taxation. The original certificate must be attached to the return. Any unused credit amount may be carried forward for three (3) years. RIGL §44- 31.2 and RIGL §44-31.3.

Line 7 - Stay Invested in RI Wavemaker Fellowship Tax Credits - RI-9283 - For eligible graduates working for a Rhode Island based employer in the field of life, natural or environmental sciences; computer, information or software technology; advanced mathematics or finance; engineering; in- dustrial or other commercially related design; or medicine or medical device technology. The graduate must be approved by the Rhode Island Com- merce Corporation and must possess a tax credit certificate issued by the Rhode Island Division of Taxation. The original certificate must be at- tached to the return. Any unused amounts may be carried forward for four (4) years. RIGL §42-64.26.

Line 8 - TOTAL CREDITS - Add lines 1, 2, 3, 4, 5, 6 and 7. Enter the total here and on RI-1040NR, page 1, line 12.

RECAPTURE OF OTHER RI CREDITS:

If a Rhode Island credit amount must be recaptured, enter the credit num ber, the credit name, and the amount of the credit to be recaptured in the space provided on lines 9 and 10.

Line 11 - TOTAL AMOUNT OF CREDIT TO BE RECAPTURED - Add lines 9 and 10. Enter here and on RI-1040NR, page 1, line 13b.

RI SCHEDULE CR OTHER RI CREDITS Page I-10

A complete list of modifications is available on RI Schedule M.

1) Modification amounts must be entered on the appropriate modifica- tion line. 2) You must attach all supporting schedules to any modification claimed. 3) If modification amounts are not listed properly on this schedule and/or supporting documents are not attached, the processing of your return will be delayed.

Modifications Decreasing Federal AGI:

Line 1a – Income from obligations of the United States Government to the extent included in adjusted gross income for federal tax purposes but exempt for state purposes. However, this amount shall be reduced by any invest- ment interest incurred or continued on the obligation which has been taken as a federal itemized deduction. Example – US Government Series E bond interest. Taxpayers claiming these modifications must submit a schedule showing the source and amount of income claimed to be exempt. RIGL§44- 30-12(c)(1)

Line 1b – Rhode Island fiduciary adjustment under RIGL §44-30-17. A fidu- ciary adjustment is allowed for a beneficiary for income that maintains its char- acter as it flows from the fiduciary. For example, if the estate or trust has tax exempt interest, the beneficiary would be allowed an adjustment for the tax ex- empt interest and would list that fiduciary adjustment on this line.

Line 1c – Elective deduction for new research and development facilities under RIGL §44-32-1.

Line 1d – Under the Federal 1974 Railroad Retirement Act, the entire amount of Railroad Retirement benefits included in gross income for federal income tax purposes are exempt from state income taxes.

Line 1e – Qualifying investment in a certified venture capital partnership under RIGL §44-43-2.

Line 1f – Family Education Accounts under RIGL §44-30-25(f).

Line 1g – Tuition Saving Program (section 529 accounts) RIGL §44-30- 12(c)(4) - A modification decreasing federal adjusted gross income may be claimed for any contributions made to a Rhode Island account under the tu- ition savings program. The maximum modification shall not exceed $500, $1,000 if a joint return. (See General Instructions on page I-3 for more de- tails).

Line 1h – Exemptions from tax on profit or gain for writers, composers and artists residing within a section of the defined Economic Development Zone as defined in RIGL §44-30-1.1 within the cities of Newport, Providence, Paw- tucket, Woonsocket or Warwick, or the Towns of Little Compton, Tiverton, Warren or Westerly and creating artistic works while a resident of the Zone. Taxpayers claiming these modifications must submit a schedule showing the source and amount of income claimed to be exempt.

Line 1i – Depreciation that has not been taken for federal purposes because of the bonus depreciation that must be subtracted from Rhode Island income - RIGL §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 - RIGL §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 under RIGL §42-64.11-4.

Line 1l – Modification for exclusion for qualifying option under RIGL §44- 39.3 AND modification for exclusion for qualifying securities or investments under RIGL §44-43-8.

Line 1m – Modification for Tax Incentives for Employers under RIGL §44- 55-4.1. Attach Form RI-107.

Line 1n – Tax credit income claimed on Federal return exempt for Rhode Island purposes: Historic Structures - Tax Credit income under RIGL §44- 33.2-3(e)(2), Historic Preservation Tax Credits 2013 income under RIGL §44- 31.2-9(c), Motion Picture Production Company Tax Credit income or Musical and Theatrical Production Tax Credit income under RIGL §44-31.3-2(b)(6), and Stay Invested in RI Wavemaker Fellowship under RIGL §42-64.26-8(d).

Line 1o – Active duty military pay of Nonresidents stationed in Rhode Island, as well as the income of their nonresident spouses for services performed in Rhode Island. Income for services performed by the servicemember’s 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 Island. The servicemember and the servicemember’s spouse must also share the same non-Rhode Island domicile.

Not all income earned by the servicemember or his/her spouse is exempt from Rhode Island income tax. Non-military pay of the servicemember, as well as business income, gambling winnings or income from the ownership or disposition of real or tangible property earned from Rhode Island by either the servicemember or his/her spouse is still subject to Rhode Island income tax.

Note: The military servicemember and/or his/her spouse may be asked to submit proof of residency to support taking this modification.

Line 1p – Contributions to a Scituate Medical Savings Account deemed tax- able under the Internal Revenue Code, but tax exempt under RIGL §44-30- 25.1(d)(1).

Line 1q - Amounts of insurance benefits for dependents and domestic part- ners included in Federal adjusted gross income pursuant to chapter 12 under title 36 under §44-30-12(c)(6).

Line 1r - Rhode Island full-year residents only. Up to $10,000 in unreim- bursed expenses for travel, lodging and lost wages incurred by an individual as a result of the individual donating one or more of his/her organs to another human being for organ transplantation under RIGL §44-30-12(c)(7). Modi- fication can only be taken once during the lifetime of the individual and is taken in the year that the human organ transplantation occurs.

Line 1s - Taxable Social Security income under RIGL §44-30-12(c)(8). Use the Social Security Modification worksheet found on page 18 of the Nonres- ident booklet to determine the amount of taxable social security income al- lowed 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 1t - Modification up to $15,000 for taxable retirement income from cer- 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 next column to determine how much taxable pension income you can deduct.

1) Were you or your spouse (if applicable) born on or before September 1, 1956?

NOTE: Only retirement income received by the taxpayer born on or before September 1, 1956 qualifies for this modification.

AND

2) Is your Federal AGI less than or equal to the amount listed on the next page for your filing status?

Single $95,800 Married Joint $119,750 Qualifying Widow(er) $119,750 Married Separate $95,800 Head of Household $95,800

If you answered YES to Question 1 AND Question 2, continue to the table on page I-12 and enter ONLY the information pertaining to the taxpayer born on or before September 1, 1956, as well as ONLY those amounts from Fed- eral Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 5b. SCHEDULE M MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME Page I-11

This decreasing modification amount should NOT include any amounts for IRAs listed on either Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 4b.

For more information, read Publication 2022-01 - RHODE ISLAND PER- SONAL INCOME TAX GUIDE: MODIFICATION FOR INCOME FROM PENSIONS, 401(K) PLANS,ANNUITIES, AND OTHER SUCH SOURCES issued by the RI Division of Taxation on April 7, 2022. The Publication can be found at: https://tax.ri.gov/guidance

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 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 2021 had an overpayment that was refunded, in whole or in part, to the entity.

Tax Year 2021 Overpayment Carried Forward to Tax Year 2022 If the pass-through entity applied an overpayment from tax year 2021 as a carryforward to tax year 2022 and no refund was received by the entity then the individual member(s) of the entity would not include a decreasing modification for that pass-through entity’s overpayment. The entity would not account for the carryforward as income eliminating the need for the in- dividual taxpayer to offset the additional income with a decreasing modifi- cation.

Tax Year 2021 Overpayment Refunded to the Entity If the pass-through entity’s tax year 2021 overpayment was refunded to the entity, the entity would be expected to include that refund as income on its tax year 2022 corporate filings enabling the individual taxpayer to claim a decreasing modification in tax year 2022 IF the individual taxpayer previously accounted for the tax year 2021 refund as part of the payments made in calendar year 2021 AND properly claimed the payments as an in- creasing modification in tax year 2021. If any part of the 2021 overpay- ment was due to payments made within calendar year 2022, the individual taxpayer should not have accounted for those payments as part of the 2021 increasing modification because the payments were made within 2022.

Tax Year 2021 Overpayment Split Between a Carryforward and a Refund If the pass-through entity’s tax year 2021 overpayment was split between a refund and carryforward, the individual taxpayer would apply the above treatment on the allocated amount of the overpayment.

Line 1v – Modification for Child Tax Rebate under RIGL §44-30-103

Line 1w – Total Modifications Decreasing Federal Adjusted Gross In- come: Add lines 1a through 1v. Enter as a negative number. Modifications INCREASING Federal AGI:

Line 2a – Income from obligations of any state or its political subdivision, other than Rhode Island under RIGL §44-30-12(b)(1) and §44-30-12(b)(2).

Line 2b – Rhode Island fiduciary adjustment under RIGL §44-30-17. A fidu- ciary adjustment would be required for a beneficiary for income that maintains its character as it flows from the fiduciary. For example, if the estate or trust has municipal bond interest from a state other than Rhode Island, the beneficiary would be allowed an adjustment for that municipal bond interest and would list that fiduciary adjustment on this line.

Line 2c – Recapture of Family Education Account Modifications under RIGL §44-30-25(g).

Line 2d – Bonus depreciation that has been taken for federal purposes that must be added back to Rhode Island income under RIGL §44-61-1 (See General Instructions on page I-3 for more details).

Line 2e – Recapture of Tuition Savings Program modifications (section 529 accounts) under RIGL §44-30-12(b)(4) (See General Instructions on page I-3 for more details).

Line 2f – Recapture of tax credit income previously claimed as a modifica- tion decreasing Federal AGI for Historic Structures - Tax Credit, Historic Preservation Tax Credits 2013, Motion Picture Production Tax Credit or Mu- sical and Theatrical Production Tax Credit under RIGL §44-33.2-3(e)(2), RIGL §44-33.2-3(f), RIGL §44-31.2-9(5) and §44-31.3-2, respectively.

Line 2g – Recapture of Scituate Medical Savings Account modifications under RIGL §44-30-25.1(d)(3)(i).

Line 2h – 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, 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 Federal Adjusted Gross Income. You cannot claim the amount paid on you and/or your spouse’s, if applicable, behalf unless that same amount is also taken as a modification increasing federal adjusted gross income.

Line 2i - Unemployment Compensation received but not included in federal adjusted gross income unde RIGL §44-30-12(b)(6).

Line 2j - Taxable portion of Paycheck Protection Program Loan amount under RIGL §44-30-12(b)(8).

Line 2k - Reserved for future use. Leave this space blank.

Line 2l - Total Modifications Increasing Federal Adjusted Gross In- come: Add lines 2a through 2k.

NET Modifications to Federal AGI:

Line 1 – Total Modifications Decreasing Federal AGI. Enter the amount from Schedule M, page 1, line 1w.

Line 2 – Total Modifications Increasing Federal AGI. Enter the amount from Schedule M, page 2, line 2l.

Line 3 – Net Modifications to Federal AGI: Combine lines 1 and 2. Enter the amount here and on RI-1040NR, page 1, line 2.

WHAT IS A USE TAX? A Use Tax is a tax on the use of tangible personal 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 Rhode Island is brought into Rhode Island. Sales and use taxes are com- plementary taxes and are assessed at the same rate. In Rhode Island the 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 (a) Primary (b) Spouse 1) Date of birth 2) For each column, if the date of birth on line 1 is on or before September 1, 1956, enter the amount from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 5b attributable to that per- son AND ONLY attributable to pensions and annuities. DO NOT include any amounts re- lating to IRAs now being in- cluded on Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, line 4b. 3) For each person, enter the amount from line 2 or $15,000, whichever is less. 4) Add the amounts from lines 3a and 3b together. Enter this amount and date(s) of birth on Schedule M, line 1t. Page I-12 RI SCHEDULE U INDIVIDUAL USE TAX

Page I-13 Use for all filing status types $0 $0.00 TAX $682.00 $2,604.62 $68,200 Over But not over $68,200 $155,050 Over $155,050 3.75% 4.75% 5.99% If Taxable Income- RI-1040, line 7 or RI-1040NR, line 7 is: (a) Enter the amount from RI-1040, line 7 or RI-1040NR, line 7 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Subtract (d) from (c) Enter here and on RI-1040, line 8 or RI-1040NR, line 8 RHODE ISLAND TAX COMPUTATION WORKSHEET from an out-of-state vendor who did not collect the Rhode Island tax and the property is subsequently used in this state. Common examples of transac- tions from which use tax liability may arise are mail-order catalog, out-of- state purchases, toll-free “800” purchases and purchases made over the internet.

WHAT IS TAXABLE? The same items that are subject to the Rhode Is- land Sales Tax are subject to the use tax. Some typical examples of taxable items are jewelry, computers, electronic equipment, Software as a Service and specified digital products. Clothing and footwear costing $250 or less are not taxable. Refer to RI Reg. 280-RICR-20-70-6 for more information regarding the tax on clothing and footwear.

Pursuant to RIGL § 44-30-100, when reporting the amount of use tax obli- gation on the Rhode Island personal income return, the taxpayer shall list either the actual amount (from books, records, and other sources), or an amount using a lookup table established by the tax administrator.

The tax administrator shall create the lookup table with reference to a tax- payer's federal adjusted gross income (AGI) as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes. To determine the amount of use tax from the lookup table, the tax- payer shall multiply 0.0008 by the amount of the taxpayer's federal AGI as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes.

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- gle purchase whose purchase price equals or exceeds one thousand dollars ($1,000).

Instructions for the personal income tax form shall indicate that the use of the lookup table as described in this section is, for the taxpayer, a "safe harbor" alternative to listing the actual amount of the taxpayer's use tax obligation.

When completing and filing a Rhode Island personal income tax return, the taxpayer shall check a box attesting to the amount of use tax listed on the return. The tax administrator shall direct computer software providers to re- quire the taxpayer or the taxpayer's preparer to proactively check the box; software providers shall not program an automatically checked attestation box.

NOTE: When reporting the amount of use tax obligation on the Rhode 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 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, use Option #2. Be sure to check the box on page 1 of your return at- testing to the amount of use tax listed on your return.

Option #1: Actual Use Tax Due Use if the actual amount of all purchases is known.

Line 1 - Enter the total price of all purchases subject to the use tax.

Line 2 - Multiply line 1 by 7% (0.07). This is the amount of use tax due.

Line 3 - Enter the amount of sales tax paid on line 1 purchases in other states. 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.

Option #2: Rhode Island Use Tax Lookup Table Use if the actual amount of all purchases is not known. This method is also a “safe harbor" alternative to listing the actual amount of the taxpayer's use tax obligation.

Line 5 - Enter your 2022 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 Schedule U (page 10 of the nonresident booklet).

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.

Did you receive a W-2 after you filed Form RI-1040NR? Did you forget to include a 1099? Was there an error on your return? Did you receive an adjustment from the IRS or another state? Did you receive a Federal Audit Change?

The above are just a few examples of why you may need to file an Amended RI-1040NR.

If you need to file an amended return, you must attach the Supplement to Individual Income Tax Return to your Form RI-1040NR.

Check the “Amended Return” checkbox on top of Form RI-1040NR, page 1 and attach a completed Supplement to Individual Income Tax Return (page 23 of the RI-1040NR Nonresident Booklet) along with all schedules that are part of your return. You must include all schedules and not just those that are changing with the amended filing. AMENDED SUPPLEMENT SUPPLEMENT TO INDIVIDUAL INCOME TAX RETURN

State of Rhode Island Division of Taxation 2022 RI Schedule M for RI-1041 - page 1 RI Modifications to Federal Total Income Elective deduction for new research and development facilities under RIGL §44-32-1................................. 1c c Railroad Retirement benefits paid by the Railroad Retirement Board............................................................ 1d d Qualifying investment in a certified venture capital partnership under RIGL §44-43-2.................................. 1e e 1f Family Education Accounts under RIGL §44-30-25....................................................................................... 1g f Tuition Saving Program contributions (section 529 accounts) under RIGL §44-30-12. Not to exceed $500 ($1,000 if joint return)..................................................................................................... 1h g Exemptions from tax on profit or gain for writers, composers and artists under RIGL §44-30-1.1................. 1i h Bonus depreciation taken on the Federal return that has not yet been subtracted from Rhode Island income under RIGL §44-61-1......................................................................................................................... 1j i Section 179 depreciation taken on the Federal return that has not yet been subtracted from Rhode Island under RIGL §44-61-1.1.................................................................................................................................. 1k j Modification for performance based compensation realized by an eligible employee under the Jobs Growth Act under RIGL §42-64.11-4.............................................................................................................. 1l k Modification for exclusion for qualifying option under RIGL §44-39.3 AND modification for exclusion for quali- fying securities or investment under RIGL §44-43-8.............................................................................................. l Modification for Tax Incentives for Employers under RIGL §44-55-4.1.......................................................... 1m m Tax Credit income reported on Federal return exempt for Rhode Island purposes (see instructions for eli- gible credits)................................................................................................................................................... 1n n Active duty military pay of Nonresidents stationed in Rhode Island and income for services performed in Rhode Island by the servicemember’s spouse............................................................................................... 1o o 1p Scituate Medical Savings Account contributions taxable on the Federal Return but exempt from Rhode Island under RIGL §44-30-25.1(d)(3)(i).................................................................................................................................. 1q p Amounts of insurance benefits for dependents and domestic partners included in Federal Total Income pursuant to chapter 12 of title 36 or other coverage plan under RIGL §44-30-12(c)(6)................................ 1r q Modification for Organ Transplantation for specific unreimbursed expenses incurred by Rhode Island Resident pursuant to RIGL §44-30-12(c)(7).................................................................................................. r Name of estate or trust shown on Form RI-1041 Federal employer identification number MODIFICATIONS DECREASING FEDERAL TOTAL INCOME Income from obligations of the US government included in Federal Total Income but exempt from state in- come taxes reduced by investment interest on the obligations taken as a federal itemized deduction............... 1a 1a Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17..................... 1b b 1s 1t s 1u t u 1v v NOTE: For each modification being claimed you must enter the modification amount on the corresponding modification line and attach documentation supporting your modification. Otherwise, the processing of your return may be delayed. Refer to the instructions for more information on each modification. If a modification is not listed below, it is not valid and, therefore, not allowable. 1v Modification for Child Tax Rebate under RIGL §44-30-103 - NOT FOR ESTATES OR TRUSTS - FOR IN- DIVIDUALS ONLY.......................................................................................................................................... w 1w Modification for taxable Social Security income under RIGL §44-30-12(c)(8) Modification for taxable Retirement income from certain pension plans or annuities under RIGL §44-30-12(c)(9) Primary Date of Birth (Required) Primary Date of Birth (Required) Spouse Date of Birth (Required) Spouse Date of Birth (Required)

/ /

/ /

/ /

/ / Total modifications DECREASING Federal Total Income. Add lines 1a through 1v. Enter as a negative amount here and on RI-1041, page 1, line 3........................................................................................................................ CASH BASIS ONLY - Deduction for Pass-Through Entity Tax claimed in Prior Year - NOT FOR ESTATES OR TRUSTS - FOR INDIVIDUALS ONLY......................................................................................................... 22100999990101

State of Rhode Island Division of Taxation 2022 RI Schedule M for RI-1041 - page 2 RI Modifications to Federal Total Income MODIFICATIONS INCREASING FEDERAL TOTAL INCOME Income from obligations of any state or its political subdivisions, other than Rhode Island under RIGL §44-30-12(1) and RIGL §44-30-12(2)............................................................................................................ 2a 2a 2b Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17..................... 2c b Recapture of Family Education Account modifications under RIGL §44-30-25(g)......................................... 2d c Bonus depreciation taken for federal purposes that must be added back to Rhode Island income under RIGL §44-61-1................................................................................................................................................ 2e d Recapture of Tuition Saving Program modifications (section 529 accounts) under RIGL §44-30-12(4).............. 2f e Recapture of tax credit income previously claimed as a modification decreasing Federal Total Income under RIGL §44-31.2-9, RIGL §44-31.3-2, RIGL §44-33.2-3(e)(2) and RIGL §44-33.6-3(f)......................... 2g f Recapture of Scituate Medical Savings Account modifications under RIGL §44-30-25.1(d)(3)(i)................. 2h g Pass-through Entity Tax Elected to be paid under RIGL §44-11-2.3 - NOT FOR ESTATES OR TRUSTS - FOR INDIVIDUALS ONLY.............................................................................................................................. Name of estate or trust shown on Form RI-1041 Federal employer identification number NOTE: For each modification being claimed you must enter the modification amount on the corresponding modification line and attach documentation supporting your modification. Otherwise, the processing of your return may be delayed. Refer to the instructions for RI Schedule M for more detailed information on each of the modifications listed below. If a modification is not listed, it is not an allowable Rhode Island adjustment to Federal Total Income. 2i i h Taxable portion of Paycheck Protection Program loan amount under RIGL §44-30-12(b)(8) - NOT FOR ESTATES OR TRUSTS - FOR INDIVIDUALS ONLY................................................................................... Unemployment compensation received but not included in federal adjusted gross income under RIGL §44-30- 12(b)(6) - NOT FOR ESTATES OR TRUSTS - FOR INDIVIDUALS ONLY................................................... .........................................................RESERVED FOR FUTURE USE......................................................... j k l 2j 2k 2l Total modifications INCREASING Federal Total Income. Add lines 2a through 2k. Enter here and on RI-1041, page 1, line 2................................................................................................................................... 22100999990102

State of Rhode Island Division of Taxation 2022 RI Schedule M - page 1 RI Modifications to Federal AGI Elective deduction for new research and development facilities under RIGL §44-32-1................................. 1c c Railroad Retirement benefits paid by the Railroad Retirement Board............................................................ 1d d Qualifying investment in a certified venture capital partnership under RIGL §44-43-2.................................. 1e e 1f Family Education Accounts under RIGL §44-30-25....................................................................................... 1g f Tuition Saving Program contributions (section 529 accounts) under RIGL §44-30-12. Not to exceed $500 ($1,000 if joint return)..................................................................................................... 1h g Exemptions from tax on profit or gain for writers, composers and artists under RIGL §44-30-1.1................. 1i h Bonus depreciation taken on the Federal return that has not yet been subtracted from Rhode Island income under RIGL §44-61-1......................................................................................................................... 1j i Section 179 depreciation taken on the Federal return that has not yet been subtracted from Rhode Island under RIGL §44-61-1.1.................................................................................................................................. 1k j Modification for performance based compensation realized by an eligible employee under the Jobs Growth Act under RIGL §42-64.11-4.............................................................................................................. 1l k Modification for exclusion for qualifying option under RIGL §44-39.3 AND modification for exclusion for quali- fying securities or investment under RIGL §44-43-8.............................................................................................. l Modification for Tax Incentives for Employers under RIGL §44-55-4.1.......................................................... 1m m Tax Credit income reported on Federal return exempt for Rhode Island purposes (see instructions for eligible credits)................................................................................................................................................................... 1n n Active duty military pay of Nonresidents stationed in Rhode Island and income for services performed in Rhode Island by the servicemember’s spouse............................................................................................... 1o o 1p Scituate Medical Savings Account contributions taxable on the Federal Return but exempt from Rhode Island under RIGL §44-30-25.1(d)(3)(i).................................................................................................................................. 1q p Amounts of insurance benefits for dependents and domestic partners included in Federal AGI pursuant to chapter 12 of title 36 or other coverage plan under RIGL §44-30-12(c)(6)................................................... 1r q Modification for Organ Transplantation for specific unreimbursed expenses incurred by Rhode Island Resident pursuant to RIGL §44-30-12(c)(7).................................................................................................. r Name Social security number MODIFICATIONS DECREASING FEDERAL AGI Income from obligations of the US government included in Federal AGI but exempt from state income taxes reduced by investment interest on the obligations taken as a federal itemized deduction................................... 1a 1a Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17..................... 1b b 1s 1t s 1u t u 1v v CASH BASIS ONLY - Deduction for Pass-Through Entity Tax claimed in Prior Year (See Instructions)............... NOTE: For each modification being claimed you must enter the modification amount on the corresponding modification line and attach documentation supporting your modification. Otherwise, the processing of your return may be delayed. Refer to the instructions for more information on each modification. If a modification is not listed below, it is not valid and, therefore, not allowable. Revised 08/2022 1w Total modifications DECREASING Federal AGI. Add lines 1a through 1v and enter as a negative amount......... w Modification for taxable Social Security income under RIGL §44-30-12(c)(8)

/ / Primary Date of Birth (Required) Spouse Date of Birth (Required) Primary Date of Birth (Required) Spouse Date of Birth (Required)

/ / Modification for taxable Retirement in- come from certain pension plans or an- nuities under RIGL §44-30-12(c)(9)

/ /

/ / Modification for Child Tax Rebate under RIGL §44-30-103.............................................................................. 22100999990101

State of Rhode Island Division of Taxation 2022 RI Schedule M - page 2 RI Modifications to Federal AGI MODIFICATIONS INCREASING FEDERAL AGI Income from obligations of any state or its political subdivisions, other than Rhode Island under RIGL §44-30-12(1) and RIGL §44-30-12(2)............................................................................................................ 2a 2a 2b Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17..................... 2c b Recapture of Family Education Account modifications under RIGL §44-30-25(g)......................................... 2d c Bonus depreciation taken for federal purposes that must be added back to Rhode Island income under RIGL §44-61-1................................................................................................................................................ 2e d Recapture of Tuition Saving Program modifications (section 529 accounts) under RIGL §44-30-12(4).............. 2f e Recapture of tax credit income previously claimed as a modification decreasing Federal AGI (see instruc- tions for more information)............................................................................................................................. 2g f Recapture of Scituate Medical Savings Account modifications under RIGL §44-30-25.1(d)(3)(i).......................... 2i g Pass-through Entity Tax Elected to be Paid under RIGL §44-11-2.3............................................................. i Name Social security number NOTE: For each modification being claimed you must enter the modification amount on the corresponding modification line and attach documentation supporting your modification. Otherwise, the processing of your return may be delayed. Refer to the instructions for RI Schedule M for more detailed information on each of the modifications listed below. If a modification is not listed, it is not an allowable Rhode Island adjustment to Federal AGI. NET MODIFICATIONS TO FEDERAL AGI: 1 Total modifications DECREASING Federal AGI. Enter the amount from Schedule M, page 1, line 1w........ 2 1 Total modifications INCREASING Federal AGI. Enter the amount from line 2l above......................................... 2 3 COMBINE lines 1 and 2. Enter here and on RI-1040 or RI-1040NR, page 1, line 2......................................... 3 Taxable portion of Paycheck Protection Program Loan amount under RIGL §44-30-12(b)(8) (See Instructions). 2j j Unemployment compensation received but not included in federal adjusted gross income under RIGL §44-30- 12(b)(6)................................................................................................................................................................... 2h h Total modifications INCREASING Federal AGI. Add lines 2a through 2k..................................................... k 2k .........................................................RESERVED FOR FUTURE USE......................................................... l 2l 22100999990102

4. Subtract line 4 from line 2 If the result is more than $24,800, STOP HERE. Your standard deduction amount is zero ($0). Enter $0 on form RI-1040 or RI-1040NR, Page 1, line 4. 5. Enter the applicable percentage from the chart below 7. _ . _ _ _ _ $217,050 If the number on line 6 is: then enter on line 7 } 1 0.8000

2 0.6000 3 0.4000 4 0.2000 Standard deduction phaseout amount ...................................................................................... 0 Single Married filing jointly Qualifying widow(er) Married filing separately Head of household Multiply $4,350 by the total number of exemptions ........................................................................................................... 1. 1. 4. Subtract line 4 from line 2. If the result is more than $24,800, STOP HERE. Your exemption amount is zero ($0). Enter $0 on form RI-1040 or RI-1040NR, Page 1, line 6. 5. Enter the applicable percentage from the chart below 7. _ . _ _ _ _ $217,050 If the number on line 6 is: then enter on line 7 } 1 0.8000

2 0.6000 3 0.4000 4 0.2000 Exemption phaseout amount ..................................................................................................... 0 Is the amount on line 2 more than $217,050? 3. No. STOP HERE! Enter the amount from line 1 on form RI-1040 or RI-1040NR, Page 1, line 6. Yes. Continue to line 4. Enter your modified federal AGI from RI-1040 or RI-1040NR, page 1, line 3............................ 2. 2. 4. Divide line 5 by $6,200. If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1).................................................................... 6. 6. 5. Exemption amount. Multiply line 1 by line 7. Enter here and on form RI-1040 or RI-1040NR, Page 1, line 6 ............ 8. 8. 7. $9,300 $18,600 $18,600 $9,300 $13,950 EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 6 RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2022 STANDARD DEDUCTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 4 Is the amount on line 2 more than $217,050? 3. No. STOP HERE! Enter the amount from line 1 on form RI-1040 or RI-1040NR, Page 1, line 4. Yes. Continue to line 4. Enter applicable standard deduction amount from the chart below: ................................................................................. Enter your modified federal AGI from RI-1040 or RI-1040NR, page 1, line 3............................ 2. 2. 4. Divide line 5 by $6,200 If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1).................................................................... 6. 6. 5. 1. 1. Deduction amount. Multiply line 1 by line 7. Enter here and on form RI-1040 or RI-1040NR, Page 1, line 4 ............. 8. 8. 7. 2022 Tax Rate Schedule - FOR ALL FILING STATUS TYPES Taxable Income (from RI-1040 or RI-1040NR, line 7) Over 0 68,200 But not over Pay --- of the amount over 2,557.50 3.75% 4.75% on excess 0 % 68,200 155,050 68,200 $ $ $ $ + + 155,050 6,682.88 5.99% .......... 155,050 +

RHODE ISLAND TAX RATE SCHEDULE 2022 CAUTION! The Rhode Island Tax Rate Schedule is shown so you can see the tax rate that applies to all levels of taxable income. DO NOT use to figure your Rhode Island tax. Instead, if your taxable income i less than $100,000 use the Rhode Island Tax Table located on pages T-2 through T-7. If your taxable income is larger than $100,000, use the Rhode Island Tax Computation Worksheet located on page T-1 of the + % on amount Over But Not Over Pay Excess over $ 0 $ 68,200

$ 3.75% $ 0 68,200 155,050

2,557.50

4.75% 68,200 155,050 ……… 6,682.88

5.99% 155,050 Use for all filing status types TAX If Taxable Income- Subtract (d) from (c) RI-1040, line 7 or Enter here and on RI-1040NR, line 7 is: RI-1040, line 8 or Over But not over RI-1040NR, line 8 $0 $68,200 $155,050 Over

$0.00 $682.00 $2,604.62 RHODE ISLAND TAX COMPUTATION WORKSHEET (a) Enter the amount from RI-1040, line 7 or RI-1040NR, line 7 Amount Taxable Income (line 7) TAX RATES APPLICABLE TO ALL FILING STATUS TYPES 4.75% 5.99% (c) Multiply (a) by (b) (d) Subtraction amount Page T-1 $68,200 $155,050 3.75% (b) Multiplication

25,200 25,250 946 25,250 25,300 948 25,300 25,350 950 25,350 25,400 952 0 50 0 2,000 2,050 76 4,000 4,050 151 6,000 6,050 226 8,000 8,050 301 10,000 10,050 376 50 100 3 2,050 2,100 78 4,050 4,100 153 6,050 6,100 228 8,050 8,100 303 10,050 10,100 378 100 150 5 2,100 2,150 80 4,100 4,150 155 6,100 6,150 230 8,100 8,150 305 10,100 10,150 380 150 200 7 2,150 2,200 82 4,150 4,200 157 6,150 6,200 232 8,150 8,200 307 10,150 10,200 382 200 250 8 2,200 2,250 83 4,200 4,250 158 6,200 6,250 233 8,200 8,250 308 10,200 10,250 383 250 300 10 2,250 2,300 85 4,250 4,300 160 6,250 6,300 235 8,250 8,300 310 10,250 10,300 385 300 350 12 2,300 2,350 87 4,300 4,350 162 6,300 6,350 237 8,300 8,350 312 10,300 10,350 387 350 400 14 2,350 2,400 89 4,350 4,400 164 6,350 6,400 239 8,350 8,400 314 10,350 10,400 389 400 450 16 2,400 2,450 91 4,400 4,450 166 6,400 6,450 241 8,400 8,450 316 10,400 10,450 391 450 500 18 2,450 2,500 93 4,450 4,500 168 6,450 6,500 243 8,450 8,500 318 10,450 10,500 393 500 550 20 2,500 2,550 95 4,500 4,550 170 6,500 6,550 245 8,500 8,550 320 10,500 10,550 395 550 600 22 2,550 2,600 97 4,550 4,600 172 6,550 6,600 247 8,550 8,600 322 10,550 10,600 397 600 650 23 2,600 2,650 98 4,600 4,650 173 6,600 6,650 248 8,600 8,650 323 10,600 10,650 398 650 700 25 2,650 2,700 100 4,650 4,700 175 6,650 6,700 250 8,650 8,700 325 10,650 10,700 400 700 750 27 2,700 2,750 102 4,700 4,750 177 6,700 6,750 252 8,700 8,750 327 10,700 10,750 402 750 800 29 2,750 2,800 104 4,750 4,800 179 6,750 6,800 254 8,750 8,800 329 10,750 10,800 404 800 850 31 2,800 2,850 106 4,800 4,850 181 6,800 6,850 256 8,800 8,850 331 10,800 10,850 406 850 900 33 2,850 2,900 108 4,850 4,900 183 6,850 6,900 258 8,850 8,900 333 10,850 10,900 408 900 950 35 2,900 2,950 110 4,900 4,950 185 6,900 6,950 260 8,900 8,950 335 10,900 10,950 410 950 1,000 37 2,950 3,000 112 4,950 5,000 187 6,950 7,000 262 8,950 9,000 337 10,950 11,000 412 1,000 1,050 38 3,000 3,050 113 5,000 5,050 188 7,000 7,050 263 9,000 9,050 338 11,000 11,050 413 1,050 1,100 40 3,050 3,100 115 5,050 5,100 190 7,050 7,100 265 9,050 9,100 340 11,050 11,100 415 1,100 1,150 42 3,100 3,150 117 5,100 5,150 192 7,100 7,150 267 9,100 9,150 342 11,100 11,150 417 1,150 1,200 44 3,150 3,200 119 5,150 5,200 194 7,150 7,200 269 9,150 9,200 344 11,150 11,200 419 1,200 1,250 46 3,200 3,250 121 5,200 5,250 196 7,200 7,250 271 9,200 9,250 346 11,200 11,250 421 1,250 1,300 48 3,250 3,300 123 5,250 5,300 198 7,250 7,300 273 9,250 9,300 348 11,250 11,300 423 1,300 1,350 50 3,300 3,350 125 5,300 5,350 200 7,300 7,350 275 9,300 9,350 350 11,300 11,350 425 1,350 1,400 52 3,350 3,400 127 5,350 5,400 202 7,350 7,400 277 9,350 9,400 352 11,350 11,400 427 1,400 1,450 53 3,400 3,450 128 5,400 5,450 203 7,400 7,450 278 9,400 9,450 353 11,400 11,450 428 1,450 1,500 55 3,450 3,500 130 5,450 5,500 205 7,450 7,500 280 9,450 9,500 355 11,450 11,500 430 1,500 1,550 57 3,500 3,550 132 5,500 5,550 207 7,500 7,550 282 9,500 9,550 357 11,500 11,550 432 1,550 1,600 59 3,550 3,600 134 5,550 5,600 209 7,550 7,600 284 9,550 9,600 359 11,550 11,600 434 1,600 1,650 61 3,600 3,650 136 5,600 5,650 211 7,600 7,650 286 9,600 9,650 361 11,600 11,650 436 1,650 1,700 63 3,650 3,700 138 5,650 5,700 213 7,650 7,700 288 9,650 9,700 363 11,650 11,700 438 1,700 1,750 65 3,700 3,750 140 5,700 5,750 215 7,700 7,750 290 9,700 9,750 365 11,700 11,750 440 1,750 1,800 67 3,750 3,800 142 5,750 5,800 217 7,750 7,800 292 9,750 9,800 367 11,750 11,800 442 1,800 1,850 68 3,800 3,850 143 5,800 5,850 218 7,800 7,850 293 9,800 9,850 368 11,800 11,850 443 1,850 1,900 70 3,850 3,900 145 5,850 5,900 220 7,850 7,900 295 9,850 9,900 370 11,850 11,900 445 1,900 1,950 72 3,900 3,950 147 5,900 5,950 222 7,900 7,950 297 9,900 9,950 372 11,900 11,950 447 1,950 2,000 74 3,950 4,000 149 5,950 6,000 224 7,950 8,000 299 9,950 10,000 374 11,950 12,000 449 Continued on page T-3 Use if your Rhode Island taxable income is less than $100,000. If your taxable income is $100,000 or more, use the Tax Rate Schedules located on page T-1. SAMPLE TABLE: EXAMPLE: (1) Your taxable income from RI-1040 or RI-1040NR, page 1, line 7 is $25,300.00. (2) Find the $25,300 - 25,350 income line on this table. (4) Enter the $950 tax amount on RI-1040 or RI-1040NR, page 1, line 8. But Less than At least But Less than At least At least But Less than At least T A X T A X But Less than If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X At least But Less than At least But Less than At least But Less than (3) The tax amount shown in the column “TAX” is $950.00. 6,000 8,000 10,000 1,000 3,000 5,000 7,000 9,000 11,000 If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: 0 2,000 4,000 T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X Page T-2 Rhode Island Tax Table 2022 If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: 950

12,000 12,050 451 15,000 15,050 563 18,000 18,050 676 21,000 21,050 788 24,000 24,050 901 27,000 27,050 1,013 12,050 12,100 453 15,050 15,100 565 18,050 18,100 678 21,050 21,100 790 24,050 24,100 903 27,050 27,100 1,015 12,100 12,150 455 15,100 15,150 567 18,100 18,150 680 21,100 21,150 792 24,100 24,150 905 27,100 27,150 1,017 12,150 12,200 457 15,150 15,200 569 18,150 18,200 682 21,150 21,200 794 24,150 24,200 907 27,150 27,200 1,019 12,200 12,250 458 15,200 15,250 571 18,200 18,250 683 21,200 21,250 796 24,200 24,250 908 27,200 27,250 1,021 12,250 12,300 460 15,250 15,300 573 18,250 18,300 685 21,250 21,300 798 24,250 24,300 910 27,250 27,300 1,023 12,300 12,350 462 15,300 15,350 575 18,300 18,350 687 21,300 21,350 800 24,300 24,350 912 27,300 27,350 1,025 12,350 12,400 464 15,350 15,400 577 18,350 18,400 689 21,350 21,400 802 24,350 24,400 914 27,350 27,400 1,027 12,400 12,450 466 15,400 15,450 578 18,400 18,450 691 21,400 21,450 803 24,400 24,450 916 27,400 27,450 1,028 12,450 12,500 468 15,450 15,500 580 18,450 18,500 693 21,450 21,500 805 24,450 24,500 918 27,450 27,500 1,030 12,500 12,550 470 15,500 15,550 582 18,500 18,550 695 21,500 21,550 807 24,500 24,550 920 27,500 27,550 1,032 12,550 12,600 472 15,550 15,600 584 18,550 18,600 697 21,550 21,600 809 24,550 24,600 922 27,550 27,600 1,034 12,600 12,650 473 15,600 15,650 586 18,600 18,650 698 21,600 21,650 811 24,600 24,650 923 27,600 27,650 1,036 12,650 12,700 475 15,650 15,700 588 18,650 18,700 700 21,650 21,700 813 24,650 24,700 925 27,650 27,700 1,038 12,700 12,750 477 15,700 15,750 590 18,700 18,750 702 21,700 21,750 815 24,700 24,750 927 27,700 27,750 1,040 12,750 12,800 479 15,750 15,800 592 18,750 18,800 704 21,750 21,800 817 24,750 24,800 929 27,750 27,800 1,042 12,800 12,850 481 15,800 15,850 593 18,800 18,850 706 21,800 21,850 818 24,800 24,850 931 27,800 27,850 1,043 12,850 12,900 483 15,850 15,900 595 18,850 18,900 708 21,850 21,900 820 24,850 24,900 933 27,850 27,900 1,045 12,900 12,950 485 15,900 15,950 597 18,900 18,950 710 21,900 21,950 822 24,900 24,950 935 27,900 27,950 1,047 12,950 13,000 487 15,950 16,000 599 18,950 19,000 712 21,950 22,000 824 24,950 25,000 937 27,950 28,000 1,049 13,000 13,050 488 16,000 16,050 601 19,000 19,050 713 22,000 22,050 826 25,000 25,050 938 28,000 28,050 1,051 13,050 13,100 490 16,050 16,100 603 19,050 19,100 715 22,050 22,100 828 25,050 25,100 940 28,050 28,100 1,053 13,100 13,150 492 16,100 16,150 605 19,100 19,150 717 22,100 22,150 830 25,100 25,150 942 28,100 28,150 1,055 13,150 13,200 494 16,150 16,200 607 19,150 19,200 719 22,150 22,200 832 25,150 25,200 944 28,150 28,200 1,057 13,200 13,250 496 16,200 16,250 608 19,200 19,250 721 22,200 22,250 833 25,200 25,250 946 28,200 28,250 1,058 13,250 13,300 498 16,250 16,300 610 19,250 19,300 723 22,250 22,300 835 25,250 25,300 948 28,250 28,300 1,060 13,300 13,350 500 16,300 16,350 612 19,300 19,350 725 22,300 22,350 837 25,300 25,350 950 28,300 28,350 1,062 13,350 13,400 502 16,350 16,400 614 19,350 19,400 727 22,350 22,400 839 25,350 25,400 952 28,350 28,400 1,064 13,400 13,450 503 16,400 16,450 616 19,400 19,450 728 22,400 22,450 841 25,400 25,450 953 28,400 28,450 1,066 13,450 13,500 505 16,450 16,500 618 19,450 19,500 730 22,450 22,500 843 25,450 25,500 955 28,450 28,500 1,068 13,500 13,550 507 16,500 16,550 620 19,500 19,550 732 22,500 22,550 845 25,500 25,550 957 28,500 28,550 1,070 13,550 13,600 509 16,550 16,600 622 19,550 19,600 734 22,550 22,600 847 25,550 25,600 959 28,550 28,600 1,072 13,600 13,650 511 16,600 16,650 623 19,600 19,650 736 22,600 22,650 848 25,600 25,650 961 28,600 28,650 1,073 13,650 13,700 513 16,650 16,700 625 19,650 19,700 738 22,650 22,700 850 25,650 25,700 963 28,650 28,700 1,075 13,700 13,750 515 16,700 16,750 627 19,700 19,750 740 22,700 22,750 852 25,700 25,750 965 28,700 28,750 1,077 13,750 13,800 517 16,750 16,800 629 19,750 19,800 742 22,750 22,800 854 25,750 25,800 967 28,750 28,800 1,079 13,800 13,850 518 16,800 16,850 631 19,800 19,850 743 22,800 22,850 856 25,800 25,850 968 28,800 28,850 1,081 13,850 13,900 520 16,850 16,900 633 19,850 19,900 745 22,850 22,900 858 25,850 25,900 970 28,850 28,900 1,083 13,900 13,950 522 16,900 16,950 635 19,900 19,950 747 22,900 22,950 860 25,900 25,950 972 28,900 28,950 1,085 13,950 14,000 524 16,950 17,000 637 19,950 20,000 749 22,950 23,000 862 25,950 26,000 974 28,950 29,000 1,087 14,000 14,050 526 17,000 17,050 638 20,000 20,050 751 23,000 23,050 863 26,000 26,050 976 29,000 29,050 1,088 14,050 14,100 528 17,050 17,100 640 20,050 20,100 753 23,050 23,100 865 26,050 26,100 978 29,050 29,100 1,090 14,100 14,150 530 17,100 17,150 642 20,100 20,150 755 23,100 23,150 867 26,100 26,150 980 29,100 29,150 1,092 14,150 14,200 532 17,150 17,200 644 20,150 20,200 757 23,150 23,200 869 26,150 26,200 982 29,150 29,200 1,094 14,200 14,250 533 17,200 17,250 646 20,200 20,250 758 23,200 23,250 871 26,200 26,250 983 29,200 29,250 1,096 14,250 14,300 535 17,250 17,300 648 20,250 20,300 760 23,250 23,300 873 26,250 26,300 985 29,250 29,300 1,098 14,300 14,350 537 17,300 17,350 650 20,300 20,350 762 23,300 23,350 875 26,300 26,350 987 29,300 29,350 1,100 14,350 14,400 539 17,350 17,400 652 20,350 20,400 764 23,350 23,400 877 26,350 26,400 989 29,350 29,400 1,102 14,400 14,450 541 17,400 17,450 653 20,400 20,450 766 23,400 23,450 878 26,400 26,450 991 29,400 29,450 1,103 14,450 14,500 543 17,450 17,500 655 20,450 20,500 768 23,450 23,500 880 26,450 26,500 993 29,450 29,500 1,105 14,500 14,550 545 17,500 17,550 657 20,500 20,550 770 23,500 23,550 882 26,500 26,550 995 29,500 29,550 1,107 14,550 14,600 547 17,550 17,600 659 20,550 20,600 772 23,550 23,600 884 26,550 26,600 997 29,550 29,600 1,109 14,600 14,650 548 17,600 17,650 661 20,600 20,650 773 23,600 23,650 886 26,600 26,650 998 29,600 29,650 1,111 14,650 14,700 550 17,650 17,700 663 20,650 20,700 775 23,650 23,700 888 26,650 26,700 1,000 29,650 29,700 1,113 14,700 14,750 552 17,700 17,750 665 20,700 20,750 777 23,700 23,750 890 26,700 26,750 1,002 29,700 29,750 1,115 14,750 14,800 554 17,750 17,800 667 20,750 20,800 779 23,750 23,800 892 26,750 26,800 1,004 29,750 29,800 1,117 14,800 14,850 556 17,800 17,850 668 20,800 20,850 781 23,800 23,850 893 26,800 26,850 1,006 29,800 29,850 1,118 14,850 14,900 558 17,850 17,900 670 20,850 20,900 783 23,850 23,900 895 26,850 26,900 1,008 29,850 29,900 1,120 14,900 14,950 560 17,900 17,950 672 20,900 20,950 785 23,900 23,950 897 26,900 26,950 1,010 29,900 29,950 1,122 14,950 15,000 562 17,950 18,000 674 20,950 21,000 787 23,950 24,000 899 26,950 27,000 1,012 29,950 30,000 1,124 Continued on page T-4 Rhode Island Tax Table (continued) 2022 If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than 12,000 15,000 18,000 21,000 24,000 27,000 29,000 13,000 16,000 19,000 22,000 25,000 28,000 Page T-3 14,000 17,000 20,000 23,000 26,000

30,000 30,050 1,126 33,000 33,050 1,238 36,000 36,050 1,351 39,000 39,050 1,463 42,000 42,050 1,576 45,000 45,050 1,688 30,050 30,100 1,128 33,050 33,100 1,240 36,050 36,100 1,353 39,050 39,100 1,465 42,050 42,100 1,578 45,050 45,100 1,690 30,100 30,150 1,130 33,100 33,150 1,242 36,100 36,150 1,355 39,100 39,150 1,467 42,100 42,150 1,580 45,100 45,150 1,692 30,150 30,200 1,132 33,150 33,200 1,244 36,150 36,200 1,357 39,150 39,200 1,469 42,150 42,200 1,582 45,150 45,200 1,694 30,200 30,250 1,133 33,200 33,250 1,246 36,200 36,250 1,358 39,200 39,250 1,471 42,200 42,250 1,583 45,200 45,250 1,696 30,250 30,300 1,135 33,250 33,300 1,248 36,250 36,300 1,360 39,250 39,300 1,473 42,250 42,300 1,585 45,250 45,300 1,698 30,300 30,350 1,137 33,300 33,350 1,250 36,300 36,350 1,362 39,300 39,350 1,475 42,300 42,350 1,587 45,300 45,350 1,700 30,350 30,400 1,139 33,350 33,400 1,252 36,350 36,400 1,364 39,350 39,400 1,477 42,350 42,400 1,589 45,350 45,400 1,702 30,400 30,450 1,141 33,400 33,450 1,253 36,400 36,450 1,366 39,400 39,450 1,478 42,400 42,450 1,591 45,400 45,450 1,703 30,450 30,500 1,143 33,450 33,500 1,255 36,450 36,500 1,368 39,450 39,500 1,480 42,450 42,500 1,593 45,450 45,500 1,705 30,500 30,550 1,145 33,500 33,550 1,257 36,500 36,550 1,370 39,500 39,550 1,482 42,500 42,550 1,595 45,500 45,550 1,707 30,550 30,600 1,147 33,550 33,600 1,259 36,550 36,600 1,372 39,550 39,600 1,484 42,550 42,600 1,597 45,550 45,600 1,709 30,600 30,650 1,148 33,600 33,650 1,261 36,600 36,650 1,373 39,600 39,650 1,486 42,600 42,650 1,598 45,600 45,650 1,711 30,650 30,700 1,150 33,650 33,700 1,263 36,650 36,700 1,375 39,650 39,700 1,488 42,650 42,700 1,600 45,650 45,700 1,713 30,700 30,750 1,152 33,700 33,750 1,265 36,700 36,750 1,377 39,700 39,750 1,490 42,700 42,750 1,602 45,700 45,750 1,715 30,750 30,800 1,154 33,750 33,800 1,267 36,750 36,800 1,379 39,750 39,800 1,492 42,750 42,800 1,604 45,750 45,800 1,717 30,800 30,850 1,156 33,800 33,850 1,268 36,800 36,850 1,381 39,800 39,850 1,493 42,800 42,850 1,606 45,800 45,850 1,718 30,850 30,900 1,158 33,850 33,900 1,270 36,850 36,900 1,383 39,850 39,900 1,495 42,850 42,900 1,608 45,850 45,900 1,720 30,900 30,950 1,160 33,900 33,950 1,272 36,900 36,950 1,385 39,900 39,950 1,497 42,900 42,950 1,610 45,900 45,950 1,722 30,950 31,000 1,162 33,950 34,000 1,274 36,950 37,000 1,387 39,950 40,000 1,499 42,950 43,000 1,612 45,950 46,000 1,724 31,000 31,050 1,163 34,000 34,050 1,276 37,000 37,050 1,388 40,000 40,050 1,501 43,000 43,050 1,613 46,000 46,050 1,726 31,050 31,100 1,165 34,050 34,100 1,278 37,050 37,100 1,390 40,050 40,100 1,503 43,050 43,100 1,615 46,050 46,100 1,728 31,100 31,150 1,167 34,100 34,150 1,280 37,100 37,150 1,392 40,100 40,150 1,505 43,100 43,150 1,617 46,100 46,150 1,730 31,150 31,200 1,169 34,150 34,200 1,282 37,150 37,200 1,394 40,150 40,200 1,507 43,150 43,200 1,619 46,150 46,200 1,732 31,200 31,250 1,171 34,200 34,250 1,283 37,200 37,250 1,396 40,200 40,250 1,508 43,200 43,250 1,621 46,200 46,250 1,733 31,250 31,300 1,173 34,250 34,300 1,285 37,250 37,300 1,398 40,250 40,300 1,510 43,250 43,300 1,623 46,250 46,300 1,735 31,300 31,350 1,175 34,300 34,350 1,287 37,300 37,350 1,400 40,300 40,350 1,512 43,300 43,350 1,625 46,300 46,350 1,737 31,350 31,400 1,177 34,350 34,400 1,289 37,350 37,400 1,402 40,350 40,400 1,514 43,350 43,400 1,627 46,350 46,400 1,739 31,400 31,450 1,178 34,400 34,450 1,291 37,400 37,450 1,403 40,400 40,450 1,516 43,400 43,450 1,628 46,400 46,450 1,741 31,450 31,500 1,180 34,450 34,500 1,293 37,450 37,500 1,405 40,450 40,500 1,518 43,450 43,500 1,630 46,450 46,500 1,743 31,500 31,550 1,182 34,500 34,550 1,295 37,500 37,550 1,407 40,500 40,550 1,520 43,500 43,550 1,632 46,500 46,550 1,745 31,550 31,600 1,184 34,550 34,600 1,297 37,550 37,600 1,409 40,550 40,600 1,522 43,550 43,600 1,634 46,550 46,600 1,747 31,600 31,650 1,186 34,600 34,650 1,298 37,600 37,650 1,411 40,600 40,650 1,523 43,600 43,650 1,636 46,600 46,650 1,748 31,650 31,700 1,188 34,650 34,700 1,300 37,650 37,700 1,413 40,650 40,700 1,525 43,650 43,700 1,638 46,650 46,700 1,750 31,700 31,750 1,190 34,700 34,750 1,302 37,700 37,750 1,415 40,700 40,750 1,527 43,700 43,750 1,640 46,700 46,750 1,752 31,750 31,800 1,192 34,750 34,800 1,304 37,750 37,800 1,417 40,750 40,800 1,529 43,750 43,800 1,642 46,750 46,800 1,754 31,800 31,850 1,193 34,800 34,850 1,306 37,800 37,850 1,418 40,800 40,850 1,531 43,800 43,850 1,643 46,800 46,850 1,756 31,850 31,900 1,195 34,850 34,900 1,308 37,850 37,900 1,420 40,850 40,900 1,533 43,850 43,900 1,645 46,850 46,900 1,758 31,900 31,950 1,197 34,900 34,950 1,310 37,900 37,950 1,422 40,900 40,950 1,535 43,900 43,950 1,647 46,900 46,950 1,760 31,950 32,000 1,199 34,950 35,000 1,312 37,950 38,000 1,424 40,950 41,000 1,537 43,950 44,000 1,649 46,950 47,000 1,762 32,000 32,050 1,201 35,000 35,050 1,313 38,000 38,050 1,426 41,000 41,050 1,538 44,000 44,050 1,651 47,000 47,050 1,763 32,050 32,100 1,203 35,050 35,100 1,315 38,050 38,100 1,428 41,050 41,100 1,540 44,050 44,100 1,653 47,050 47,100 1,765 32,100 32,150 1,205 35,100 35,150 1,317 38,100 38,150 1,430 41,100 41,150 1,542 44,100 44,150 1,655 47,100 47,150 1,767 32,150 32,200 1,207 35,150 35,200 1,319 38,150 38,200 1,432 41,150 41,200 1,544 44,150 44,200 1,657 47,150 47,200 1,769 32,200 32,250 1,208 35,200 35,250 1,321 38,200 38,250 1,433 41,200 41,250 1,546 44,200 44,250 1,658 47,200 47,250 1,771 32,250 32,300 1,210 35,250 35,300 1,323 38,250 38,300 1,435 41,250 41,300 1,548 44,250 44,300 1,660 47,250 47,300 1,773 32,300 32,350 1,212 35,300 35,350 1,325 38,300 38,350 1,437 41,300 41,350 1,550 44,300 44,350 1,662 47,300 47,350 1,775 32,350 32,400 1,214 35,350 35,400 1,327 38,350 38,400 1,439 41,350 41,400 1,552 44,350 44,400 1,664 47,350 47,400 1,777 32,400 32,450 1,216 35,400 35,450 1,328 38,400 38,450 1,441 41,400 41,450 1,553 44,400 44,450 1,666 47,400 47,450 1,778 32,450 32,500 1,218 35,450 35,500 1,330 38,450 38,500 1,443 41,450 41,500 1,555 44,450 44,500 1,668 47,450 47,500 1,780 32,500 32,550 1,220 35,500 35,550 1,332 38,500 38,550 1,445 41,500 41,550 1,557 44,500 44,550 1,670 47,500 47,550 1,782 32,550 32,600 1,222 35,550 35,600 1,334 38,550 38,600 1,447 41,550 41,600 1,559 44,550 44,600 1,672 47,550 47,600 1,784 32,600 32,650 1,223 35,600 35,650 1,336 38,600 38,650 1,448 41,600 41,650 1,561 44,600 44,650 1,673 47,600 47,650 1,786 32,650 32,700 1,225 35,650 35,700 1,338 38,650 38,700 1,450 41,650 41,700 1,563 44,650 44,700 1,675 47,650 47,700 1,788 32,700 32,750 1,227 35,700 35,750 1,340 38,700 38,750 1,452 41,700 41,750 1,565 44,700 44,750 1,677 47,700 47,750 1,790 32,750 32,800 1,229 35,750 35,800 1,342 38,750 38,800 1,454 41,750 41,800 1,567 44,750 44,800 1,679 47,750 47,800 1,792 32,800 32,850 1,231 35,800 35,850 1,343 38,800 38,850 1,456 41,800 41,850 1,568 44,800 44,850 1,681 47,800 47,850 1,793 32,850 32,900 1,233 35,850 35,900 1,345 38,850 38,900 1,458 41,850 41,900 1,570 44,850 44,900 1,683 47,850 47,900 1,795 32,900 32,950 1,235 35,900 35,950 1,347 38,900 38,950 1,460 41,900 41,950 1,572 44,900 44,950 1,685 47,900 47,950 1,797 32,950 33,000 1,237 35,950 36,000 1,349 38,950 39,000 1,462 41,950 42,000 1,574 44,950 45,000 1,687 47,950 48,000 1,799 Continued on page T-5 Rhode Island Tax Table (continued) 2022 If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than 30,000 33,000 36,000 39,000 42,000 45,000 47,000 31,000 34,000 37,000 40,000 43,000 46,000 Page T-4 32,000 35,000 38,000 41,000 44,000

48,000 48,050 1,801 51,000 51,050 1,913 54,000 54,050 2,026 57,000 57,050 2,138 60,000 60,050 2,251 63,000 63,050 2,363 48,050 48,100 1,803 51,050 51,100 1,915 54,050 54,100 2,028 57,050 57,100 2,140 60,050 60,100 2,253 63,050 63,100 2,365 48,100 48,150 1,805 51,100 51,150 1,917 54,100 54,150 2,030 57,100 57,150 2,142 60,100 60,150 2,255 63,100 63,150 2,367 48,150 48,200 1,807 51,150 51,200 1,919 54,150 54,200 2,032 57,150 57,200 2,144 60,150 60,200 2,257 63,150 63,200 2,369 48,200 48,250 1,808 51,200 51,250 1,921 54,200 54,250 2,033 57,200 57,250 2,146 60,200 60,250 2,258 63,200 63,250 2,371 48,250 48,300 1,810 51,250 51,300 1,923 54,250 54,300 2,035 57,250 57,300 2,148 60,250 60,300 2,260 63,250 63,300 2,373 48,300 48,350 1,812 51,300 51,350 1,925 54,300 54,350 2,037 57,300 57,350 2,150 60,300 60,350 2,262 63,300 63,350 2,375 48,350 48,400 1,814 51,350 51,400 1,927 54,350 54,400 2,039 57,350 57,400 2,152 60,350 60,400 2,264 63,350 63,400 2,377 48,400 48,450 1,816 51,400 51,450 1,928 54,400 54,450 2,041 57,400 57,450 2,153 60,400 60,450 2,266 63,400 63,450 2,378 48,450 48,500 1,818 51,450 51,500 1,930 54,450 54,500 2,043 57,450 57,500 2,155 60,450 60,500 2,268 63,450 63,500 2,380 48,500 48,550 1,820 51,500 51,550 1,932 54,500 54,550 2,045 57,500 57,550 2,157 60,500 60,550 2,270 63,500 63,550 2,382 48,550 48,600 1,822 51,550 51,600 1,934 54,550 54,600 2,047 57,550 57,600 2,159 60,550 60,600 2,272 63,550 63,600 2,384 48,600 48,650 1,823 51,600 51,650 1,936 54,600 54,650 2,048 57,600 57,650 2,161 60,600 60,650 2,273 63,600 63,650 2,386 48,650 48,700 1,825 51,650 51,700 1,938 54,650 54,700 2,050 57,650 57,700 2,163 60,650 60,700 2,275 63,650 63,700 2,388 48,700 48,750 1,827 51,700 51,750 1,940 54,700 54,750 2,052 57,700 57,750 2,165 60,700 60,750 2,277 63,700 63,750 2,390 48,750 48,800 1,829 51,750 51,800 1,942 54,750 54,800 2,054 57,750 57,800 2,167 60,750 60,800 2,279 63,750 63,800 2,392 48,800 48,850 1,831 51,800 51,850 1,943 54,800 54,850 2,056 57,800 57,850 2,168 60,800 60,850 2,281 63,800 63,850 2,393 48,850 48,900 1,833 51,850 51,900 1,945 54,850 54,900 2,058 57,850 57,900 2,170 60,850 60,900 2,283 63,850 63,900 2,395 48,900 48,950 1,835 51,900 51,950 1,947 54,900 54,950 2,060 57,900 57,950 2,172 60,900 60,950 2,285 63,900 63,950 2,397 48,950 49,000 1,837 51,950 52,000 1,949 54,950 55,000 2,062 57,950 58,000 2,174 60,950 61,000 2,287 63,950 64,000 2,399 49,000 49,050 1,838 52,000 52,050 1,951 55,000 55,050 2,063 58,000 58,050 2,176 61,000 61,050 2,288 64,000 64,050 2,401 49,050 49,100 1,840 52,050 52,100 1,953 55,050 55,100 2,065 58,050 58,100 2,178 61,050 61,100 2,290 64,050 64,100 2,403 49,100 49,150 1,842 52,100 52,150 1,955 55,100 55,150 2,067 58,100 58,150 2,180 61,100 61,150 2,292 64,100 64,150 2,405 49,150 49,200 1,844 52,150 52,200 1,957 55,150 55,200 2,069 58,150 58,200 2,182 61,150 61,200 2,294 64,150 64,200 2,407 49,200 49,250 1,846 52,200 52,250 1,958 55,200 55,250 2,071 58,200 58,250 2,183 61,200 61,250 2,296 64,200 64,250 2,408 49,250 49,300 1,848 52,250 52,300 1,960 55,250 55,300 2,073 58,250 58,300 2,185 61,250 61,300 2,298 64,250 64,300 2,410 49,300 49,350 1,850 52,300 52,350 1,962 55,300 55,350 2,075 58,300 58,350 2,187 61,300 61,350 2,300 64,300 64,350 2,412 49,350 49,400 1,852 52,350 52,400 1,964 55,350 55,400 2,077 58,350 58,400 2,189 61,350 61,400 2,302 64,350 64,400 2,414 49,400 49,450 1,853 52,400 52,450 1,966 55,400 55,450 2,078 58,400 58,450 2,191 61,400 61,450 2,303 64,400 64,450 2,416 49,450 49,500 1,855 52,450 52,500 1,968 55,450 55,500 2,080 58,450 58,500 2,193 61,450 61,500 2,305 64,450 64,500 2,418 49,500 49,550 1,857 52,500 52,550 1,970 55,500 55,550 2,082 58,500 58,550 2,195 61,500 61,550 2,307 64,500 64,550 2,420 49,550 49,600 1,859 52,550 52,600 1,972 55,550 55,600 2,084 58,550 58,600 2,197 61,550 61,600 2,309 64,550 64,600 2,422 49,600 49,650 1,861 52,600 52,650 1,973 55,600 55,650 2,086 58,600 58,650 2,198 61,600 61,650 2,311 64,600 64,650 2,423 49,650 49,700 1,863 52,650 52,700 1,975 55,650 55,700 2,088 58,650 58,700 2,200 61,650 61,700 2,313 64,650 64,700 2,425 49,700 49,750 1,865 52,700 52,750 1,977 55,700 55,750 2,090 58,700 58,750 2,202 61,700 61,750 2,315 64,700 64,750 2,427 49,750 49,800 1,867 52,750 52,800 1,979 55,750 55,800 2,092 58,750 58,800 2,204 61,750 61,800 2,317 64,750 64,800 2,429 49,800 49,850 1,868 52,800 52,850 1,981 55,800 55,850 2,093 58,800 58,850 2,206 61,800 61,850 2,318 64,800 64,850 2,431 49,850 49,900 1,870 52,850 52,900 1,983 55,850 55,900 2,095 58,850 58,900 2,208 61,850 61,900 2,320 64,850 64,900 2,433 49,900 49,950 1,872 52,900 52,950 1,985 55,900 55,950 2,097 58,900 58,950 2,210 61,900 61,950 2,322 64,900 64,950 2,435 49,950 50,000 1,874 52,950 53,000 1,987 55,950 56,000 2,099 58,950 59,000 2,212 61,950 62,000 2,324 64,950 65,000 2,437 50,000 50,050 1,876 53,000 53,050 1,988 56,000 56,050 2,101 59,000 59,050 2,213 62,000 62,050 2,326 65,000 65,050 2,438 50,050 50,100 1,878 53,050 53,100 1,990 56,050 56,100 2,103 59,050 59,100 2,215 62,050 62,100 2,328 65,050 65,100 2,440 50,100 50,150 1,880 53,100 53,150 1,992 56,100 56,150 2,105 59,100 59,150 2,217 62,100 62,150 2,330 65,100 65,150 2,442 50,150 50,200 1,882 53,150 53,200 1,994 56,150 56,200 2,107 59,150 59,200 2,219 62,150 62,200 2,332 65,150 65,200 2,444 50,200 50,250 1,883 53,200 53,250 1,996 56,200 56,250 2,108 59,200 59,250 2,221 62,200 62,250 2,333 65,200 65,250 2,446 50,250 50,300 1,885 53,250 53,300 1,998 56,250 56,300 2,110 59,250 59,300 2,223 62,250 62,300 2,335 65,250 65,300 2,448 50,300 50,350 1,887 53,300 53,350 2,000 56,300 56,350 2,112 59,300 59,350 2,225 62,300 62,350 2,337 65,300 65,350 2,450 50,350 50,400 1,889 53,350 53,400 2,002 56,350 56,400 2,114 59,350 59,400 2,227 62,350 62,400 2,339 65,350 65,400 2,452 50,400 50,450 1,891 53,400 53,450 2,003 56,400 56,450 2,116 59,400 59,450 2,228 62,400 62,450 2,341 65,400 65,450 2,453 50,450 50,500 1,893 53,450 53,500 2,005 56,450 56,500 2,118 59,450 59,500 2,230 62,450 62,500 2,343 65,450 65,500 2,455 50,500 50,550 1,895 53,500 53,550 2,007 56,500 56,550 2,120 59,500 59,550 2,232 62,500 62,550 2,345 65,500 65,550 2,457 50,550 50,600 1,897 53,550 53,600 2,009 56,550 56,600 2,122 59,550 59,600 2,234 62,550 62,600 2,347 65,550 65,600 2,459 50,600 50,650 1,898 53,600 53,650 2,011 56,600 56,650 2,123 59,600 59,650 2,236 62,600 62,650 2,348 65,600 65,650 2,461 50,650 50,700 1,900 53,650 53,700 2,013 56,650 56,700 2,125 59,650 59,700 2,238 62,650 62,700 2,350 65,650 65,700 2,463 50,700 50,750 1,902 53,700 53,750 2,015 56,700 56,750 2,127 59,700 59,750 2,240 62,700 62,750 2,352 65,700 65,750 2,465 50,750 50,800 1,904 53,750 53,800 2,017 56,750 56,800 2,129 59,750 59,800 2,242 62,750 62,800 2,354 65,750 65,800 2,467 50,800 50,850 1,906 53,800 53,850 2,018 56,800 56,850 2,131 59,800 59,850 2,243 62,800 62,850 2,356 65,800 65,850 2,468 50,850 50,900 1,908 53,850 53,900 2,020 56,850 56,900 2,133 59,850 59,900 2,245 62,850 62,900 2,358 65,850 65,900 2,470 50,900 50,950 1,910 53,900 53,950 2,022 56,900 56,950 2,135 59,900 59,950 2,247 62,900 62,950 2,360 65,900 65,950 2,472 50,950 51,000 1,912 53,950 54,000 2,024 56,950 57,000 2,137 59,950 60,000 2,249 62,950 63,000 2,362 65,950 66,000 2,474 Continued on page T-6 Rhode Island Tax Table (continued) 2022 If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than At least But Less than 48,000 51,000 54,000 57,000 60,000 63,000 65,000 49,000 52,000 55,000 58,000 61,000 64,000 Page T-5 50,000 53,000 56,000 59,000 62,000

66,000 66,050 2,476 69,000 69,050 2,597 72,000 72,050 2,739 75,000 75,050 2,882 78,000 78,050 3,024 81,000 81,050 3,167 66,050 66,100 2,478 69,050 69,100 2,599 72,050 72,100 2,742 75,050 75,100 2,884 78,050 78,100 3,027 81,050 81,100 3,169 66,100 66,150 2,480 69,100 69,150 2,601 72,100 72,150 2,744 75,100 75,150 2,886 78,100 78,150 3,029 81,100 81,150 3,171 66,150 66,200 2,482 69,150 69,200 2,604 72,150 72,200 2,746 75,150 75,200 2,889 78,150 78,200 3,031 81,150 81,200 3,174 66,200 66,250 2,483 69,200 69,250 2,606 72,200 72,250 2,749 75,200 75,250 2,891 78,200 78,250 3,034 81,200 81,250 3,176 66,250 66,300 2,485 69,250 69,300 2,609 72,250 72,300 2,751 75,250 75,300 2,894 78,250 78,300 3,036 81,250 81,300 3,179 66,300 66,350 2,487 69,300 69,350 2,611 72,300 72,350 2,753 75,300 75,350 2,896 78,300 78,350 3,038 81,300 81,350 3,181 66,350 66,400 2,489 69,350 69,400 2,613 72,350 72,400 2,756 75,350 75,400 2,898 78,350 78,400 3,041 81,350 81,400 3,183 66,400 66,450 2,491 69,400 69,450 2,616 72,400 72,450 2,758 75,400 75,450 2,901 78,400 78,450 3,043 81,400 81,450 3,186 66,450 66,500 2,493 69,450 69,500 2,618 72,450 72,500 2,761 75,450 75,500 2,903 78,450 78,500 3,046 81,450 81,500 3,188 66,500 66,550 2,495 69,500 69,550 2,620 72,500 72,550 2,763 75,500 75,550 2,905 78,500 78,550 3,048 81,500 81,550 3,190 66,550 66,600 2,497 69,550 69,600 2,623 72,550 72,600 2,765 75,550 75,600 2,908 78,550 78,600 3,050 81,550 81,600 3,193 66,600 66,650 2,498 69,600 69,650 2,625 72,600 72,650 2,768 75,600 75,650 2,910 78,600 78,650 3,053 81,600 81,650 3,195 66,650 66,700 2,500 69,650 69,700 2,628 72,650 72,700 2,770 75,650 75,700 2,913 78,650 78,700 3,055 81,650 81,700 3,198 66,700 66,750 2,502 69,700 69,750 2,630 72,700 72,750 2,772 75,700 75,750 2,915 78,700 78,750 3,057 81,700 81,750 3,200 66,750 66,800 2,504 69,750 69,800 2,632 72,750 72,800 2,775 75,750 75,800 2,917 78,750 78,800 3,060 81,750 81,800 3,202 66,800 66,850 2,506 69,800 69,850 2,635 72,800 72,850 2,777 75,800 75,850 2,920 78,800 78,850 3,062 81,800 81,850 3,205 66,850 66,900 2,508 69,850 69,900 2,637 72,850 72,900 2,780 75,850 75,900 2,922 78,850 78,900 3,065 81,850 81,900 3,207 66,900 66,950 2,510 69,900 69,950 2,639 72,900 72,950 2,782 75,900 75,950 2,924 78,900 78,950 3,067 81,900 81,950 3,209 66,950 67,000 2,512 69,950 70,000 2,642 72,950 73,000 2,784 75,950 76,000 2,927 78,950 79,000 3,069 81,950 82,000 3,212 67,000 67,050 2,513 70,000 70,050 2,644 73,000 73,050 2,787 76,000 76,050 2,929 79,000 79,050 3,072 82,000 82,050 3,214 67,050 67,100 2,515 70,050 70,100 2,647 73,050 73,100 2,789 76,050 76,100 2,932 79,050 79,100 3,074 82,050 82,100 3,217 67,100 67,150 2,517 70,100 70,150 2,649 73,100 73,150 2,791 76,100 76,150 2,934 79,100 79,150 3,076 82,100 82,150 3,219 67,150 67,200 2,519 70,150 70,200 2,651 73,150 73,200 2,794 76,150 76,200 2,936 79,150 79,200 3,079 82,150 82,200 3,221 67,200 67,250 2,521 70,200 70,250 2,654 73,200 73,250 2,796 76,200 76,250 2,939 79,200 79,250 3,081 82,200 82,250 3,224 67,250 67,300 2,523 70,250 70,300 2,656 73,250 73,300 2,799 76,250 76,300 2,941 79,250 79,300 3,084 82,250 82,300 3,226 67,300 67,350 2,525 70,300 70,350 2,658 73,300 73,350 2,801 76,300 76,350 2,943 79,300 79,350 3,086 82,300 82,350 3,228 67,350 67,400 2,527 70,350 70,400 2,661 73,350 73,400 2,803 76,350 76,400 2,946 79,350 79,400 3,088 82,350 82,400 3,231 67,400 67,450 2,528 70,400 70,450 2,663 73,400 73,450 2,806 76,400 76,450 2,948 79,400 79,450 3,091 82,400 82,450 3,233 67,450 67,500 2,530 70,450 70,500 2,666 73,450 73,500 2,808 76,450 76,500 2,951 79,450 79,500 3,093 82,450 82,500 3,236 67,500 67,550 2,532 70,500 70,550 2,668 73,500 73,550 2,810 76,500 76,550 2,953 79,500 79,550 3,095 82,500 82,550 3,238 67,550 67,600 2,534 70,550 70,600 2,670 73,550 73,600 2,813 76,550 76,600 2,955 79,550 79,600 3,098 82,550 82,600 3,240 67,600 67,650 2,536 70,600 70,650 2,673 73,600 73,650 2,815 76,600 76,650 2,958 79,600 79,650 3,100 82,600 82,650 3,243 67,650 67,700 2,538 70,650 70,700 2,675 73,650 73,700 2,818 76,650 76,700 2,960 79,650 79,700 3,103 82,650 82,700 3,245 67,700 67,750 2,540 70,700 70,750 2,677 73,700 73,750 2,820 76,700 76,750 2,962 79,700 79,750 3,105 82,700 82,750 3,247 67,750 67,800 2,542 70,750 70,800 2,680 73,750 73,800 2,822 76,750 76,800 2,965 79,750 79,800 3,107 82,750 82,800 3,250 67,800 67,850 2,543 70,800 70,850 2,682 73,800 73,850 2,825 76,800 76,850 2,967 79,800 79,850 3,110 82,800 82,850 3,252 67,850 67,900 2,545 70,850 70,900 2,685 73,850 73,900 2,827 76,850 76,900 2,970 79,850 79,900 3,112 82,850 82,900 3,255 67,900 67,950 2,547 70,900 70,950 2,687 73,900 73,950 2,829 76,900 76,950 2,972 79,900 79,950 3,114 82,900 82,950 3,257 67,950 68,000 2,549 70,950 71,000 2,689 73,950 74,000 2,832 76,950 77,000 2,974 79,950 80,000 3,117 82,950 83,000 3,259 68,000 68,050 2,551 71,000 71,050 2,692 74,000 74,050 2,834 77,000 77,050 2,977 80,000 80,050 3,119 83,000 83,050 3,262 68,050 68,100 2,553 71,050 71,100 2,694 74,050 74,100 2,837 77,050 77,100 2,979 80,050 80,100 3,122 83,050 83,100 3,264 68,100 68,150 2,555 71,100 71,150 2,696 74,100 74,150 2,839 77,100 77,150 2,981 80,100 80,150 3,124 83,100 83,150 3,266 68,150 68,200 2,557 71,150 71,200 2,699 74,150 74,200 2,841 77,150 77,200 2,984 80,150 80,200 3,126 83,150 83,200 3,269 68,200 68,250 2,559 71,200 71,250 2,701 74,200 74,250 2,844 77,200 77,250 2,986 80,200 80,250 3,129 83,200 83,250 3,271 68,250 68,300 2,561 71,250 71,300 2,704 74,250 74,300 2,846 77,250 77,300 2,989 80,250 80,300 3,131 83,250 83,300 3,274 68,300 68,350 2,563 71,300 71,350 2,706 74,300 74,350 2,848 77,300 77,350 2,991 80,300 80,350 3,133 83,300 83,350 3,276 68,350 68,400 2,566 71,350 71,400 2,708 74,350 74,400 2,851 77,350 77,400 2,993 80,350 80,400 3,136 83,350 83,400 3,278 68,400 68,450 2,568 71,400 71,450 2,711 74,400 74,450 2,853 77,400 77,450 2,996 80,400 80,450 3,138 83,400 83,450 3,281 68,450 68,500 2,571 71,450 71,500 2,713 74,450 74,500 2,856 77,450 77,500 2,998 80,450 80,500 3,141 83,450 83,500 3,283 68,500 68,550 2,573 71,500 71,550 2,715 74,500 74,550 2,858 77,500 77,550 3,000 80,500 80,550 3,143 83,500 83,550 3,285 68,550 68,600 2,575 71,550 71,600 2,718 74,550 74,600 2,860 77,550 77,600 3,003 80,550 80,600 3,145 83,550 83,600 3,288 68,600 68,650 2,578 71,600 71,650 2,720 74,600 74,650 2,863 77,600 77,650 3,005 80,600 80,650 3,148 83,600 83,650 3,290 68,650 68,700 2,580 71,650 71,700 2,723 74,650 74,700 2,865 77,650 77,700 3,008 80,650 80,700 3,150 83,650 83,700 3,293 68,700 68,750 2,582 71,700 71,750 2,725 74,700 74,750 2,867 77,700 77,750 3,010 80,700 80,750 3,152 83,700 83,750 3,295 68,750 68,800 2,585 71,750 71,800 2,727 74,750 74,800 2,870 77,750 77,800 3,012 80,750 80,800 3,155 83,750 83,800 3,297 68,800 68,850 2,587 71,800 71,850 2,730 74,800 74,850 2,872 77,800 77,850 3,015 80,800 80,850 3,157 83,800 83,850 3,300 68,850 68,900 2,590 71,850 71,900 2,732 74,850 74,900 2,875 77,850 77,900 3,017 80,850 80,900 3,160 83,850 83,900 3,302 68,900 68,950 2,592 71,900 71,950 2,734 74,900 74,950 2,877 77,900 77,950 3,019 80,900 80,950 3,162 83,900 83,950 3,304 68,950 69,000 2,594 71,950 72,000 2,737 74,950 75,000 2,879 77,950 78,000 3,022 80,950 81,000 3,164 83,950 84,000 3,307 Continued on page T-7 But Less than At least But Less than At least But Less than At least But Less than T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: 83,000 T A X At least At least But Less than At least But Less than If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: 70,000 73,000 76,000 79,000 82,000 68,000 71,000 74,000 77,000 80,000 Page T-6 Rhode Island Tax Table (continued) 2022 66,000 69,000 72,000 75,000 78,000 81,000 67,000

84,000 84,050 3,309 87,000 87,050 3,452 90,000 90,050 3,594 93,000 93,050 3,737 96,000 96,050 3,879 98,000 98,050 3,974 84,050 84,100 3,312 87,050 87,100 3,454 90,050 90,100 3,597 93,050 93,100 3,739 96,050 96,100 3,882 98,050 98,100 3,977 84,100 84,150 3,314 87,100 87,150 3,456 90,100 90,150 3,599 93,100 93,150 3,741 96,100 96,150 3,884 98,100 98,150 3,979 84,150 84,200 3,316 87,150 87,200 3,459 90,150 90,200 3,601 93,150 93,200 3,744 96,150 96,200 3,886 98,150 98,200 3,981 84,200 84,250 3,319 87,200 87,250 3,461 90,200 90,250 3,604 93,200 93,250 3,746 96,200 96,250 3,889 98,200 98,250 3,984 84,250 84,300 3,321 87,250 87,300 3,464 90,250 90,300 3,606 93,250 93,300 3,749 96,250 96,300 3,891 98,250 98,300 3,986 84,300 84,350 3,323 87,300 87,350 3,466 90,300 90,350 3,608 93,300 93,350 3,751 96,300 96,350 3,893 98,300 98,350 3,988 84,350 84,400 3,326 87,350 87,400 3,468 90,350 90,400 3,611 93,350 93,400 3,753 96,350 96,400 3,896 98,350 98,400 3,991 84,400 84,450 3,328 87,400 87,450 3,471 90,400 90,450 3,613 93,400 93,450 3,756 96,400 96,450 3,898 98,400 98,450 3,993 84,450 84,500 3,331 87,450 87,500 3,473 90,450 90,500 3,616 93,450 93,500 3,758 96,450 96,500 3,901 98,450 98,500 3,996 84,500 84,550 3,333 87,500 87,550 3,475 90,500 90,550 3,618 93,500 93,550 3,760 96,500 96,550 3,903 98,500 98,550 3,998 84,550 84,600 3,335 87,550 87,600 3,478 90,550 90,600 3,620 93,550 93,600 3,763 96,550 96,600 3,905 98,550 98,600 4,000 84,600 84,650 3,338 87,600 87,650 3,480 90,600 90,650 3,623 93,600 93,650 3,765 96,600 96,650 3,908 98,600 98,650 4,003 84,650 84,700 3,340 87,650 87,700 3,483 90,650 90,700 3,625 93,650 93,700 3,768 96,650 96,700 3,910 98,650 98,700 4,005 84,700 84,750 3,342 87,700 87,750 3,485 90,700 90,750 3,627 93,700 93,750 3,770 96,700 96,750 3,912 98,700 98,750 4,007 84,750 84,800 3,345 87,750 87,800 3,487 90,750 90,800 3,630 93,750 93,800 3,772 96,750 96,800 3,915 98,750 98,800 4,010 84,800 84,850 3,347 87,800 87,850 3,490 90,800 90,850 3,632 93,800 93,850 3,775 96,800 96,850 3,917 98,800 98,850 4,012 84,850 84,900 3,350 87,850 87,900 3,492 90,850 90,900 3,635 93,850 93,900 3,777 96,850 96,900 3,920 98,850 98,900 4,015 84,900 84,950 3,352 87,900 87,950 3,494 90,900 90,950 3,637 93,900 93,950 3,779 96,900 96,950 3,922 98,900 98,950 4,017 84,950 85,000 3,354 87,950 88,000 3,497 90,950 91,000 3,639 93,950 94,000 3,782 96,950 97,000 3,924 98,950 99,000 4,019 85,000 85,050 3,357 88,000 88,050 3,499 91,000 91,050 3,642 94,000 94,050 3,784 97,000 97,050 3,927 99,000 99,050 4,022 85,050 85,100 3,359 88,050 88,100 3,502 91,050 91,100 3,644 94,050 94,100 3,787 97,050 97,100 3,929 99,050 99,100 4,024 85,100 85,150 3,361 88,100 88,150 3,504 91,100 91,150 3,646 94,100 94,150 3,789 97,100 97,150 3,931 99,100 99,150 4,026 85,150 85,200 3,364 88,150 88,200 3,506 91,150 91,200 3,649 94,150 94,200 3,791 97,150 97,200 3,934 99,150 99,200 4,029 85,200 85,250 3,366 88,200 88,250 3,509 91,200 91,250 3,651 94,200 94,250 3,794 97,200 97,250 3,936 99,200 99,250 4,031 85,250 85,300 3,369 88,250 88,300 3,511 91,250 91,300 3,654 94,250 94,300 3,796 97,250 97,300 3,939 99,250 99,300 4,034 85,300 85,350 3,371 88,300 88,350 3,513 91,300 91,350 3,656 94,300 94,350 3,798 97,300 97,350 3,941 99,300 99,350 4,036 85,350 85,400 3,373 88,350 88,400 3,516 91,350 91,400 3,658 94,350 94,400 3,801 97,350 97,400 3,943 99,350 99,400 4,038 85,400 85,450 3,376 88,400 88,450 3,518 91,400 91,450 3,661 94,400 94,450 3,803 97,400 97,450 3,946 99,400 99,450 4,041 85,450 85,500 3,378 88,450 88,500 3,521 91,450 91,500 3,663 94,450 94,500 3,806 97,450 97,500 3,948 99,450 99,500 4,043 85,500 85,550 3,380 88,500 88,550 3,523 91,500 91,550 3,665 94,500 94,550 3,808 97,500 97,550 3,950 99,500 99,550 4,045 85,550 85,600 3,383 88,550 88,600 3,525 91,550 91,600 3,668 94,550 94,600 3,810 97,550 97,600 3,953 99,550 99,600 4,048 85,600 85,650 3,385 88,600 88,650 3,528 91,600 91,650 3,670 94,600 94,650 3,813 97,600 97,650 3,955 99,600 99,650 4,050 85,650 85,700 3,388 88,650 88,700 3,530 91,650 91,700 3,673 94,650 94,700 3,815 97,650 97,700 3,958 99,650 99,700 4,053 85,700 85,750 3,390 88,700 88,750 3,532 91,700 91,750 3,675 94,700 94,750 3,817 97,700 97,750 3,960 99,700 99,750 4,055 85,750 85,800 3,392 88,750 88,800 3,535 91,750 91,800 3,677 94,750 94,800 3,820 97,750 97,800 3,962 99,750 99,800 4,057 85,800 85,850 3,395 88,800 88,850 3,537 91,800 91,850 3,680 94,800 94,850 3,822 97,800 97,850 3,965 99,800 99,850 4,060 85,850 85,900 3,397 88,850 88,900 3,540 91,850 91,900 3,682 94,850 94,900 3,825 97,850 97,900 3,967 99,850 99,900 4,062 85,900 85,950 3,399 88,900 88,950 3,542 91,900 91,950 3,684 94,900 94,950 3,827 97,900 97,950 3,969 99,900 99,950 4,064 85,950 86,000 3,402 88,950 89,000 3,544 91,950 92,000 3,687 94,950 95,000 3,829 97,950 98,000 3,972 99,950 100,000 4,067 86,000 86,050 3,404 89,000 89,050 3,547 92,000 92,050 3,689 95,000 95,050 3,832 86,050 86,100 3,407 89,050 89,100 3,549 92,050 92,100 3,692 95,050 95,100 3,834 86,100 86,150 3,409 89,100 89,150 3,551 92,100 92,150 3,694 95,100 95,150 3,836 86,150 86,200 3,411 89,150 89,200 3,554 92,150 92,200 3,696 95,150 95,200 3,839 86,200 86,250 3,414 89,200 89,250 3,556 92,200 92,250 3,699 95,200 95,250 3,841 86,250 86,300 3,416 89,250 89,300 3,559 92,250 92,300 3,701 95,250 95,300 3,844 86,300 86,350 3,418 89,300 89,350 3,561 92,300 92,350 3,703 95,300 95,350 3,846 86,350 86,400 3,421 89,350 89,400 3,563 92,350 92,400 3,706 95,350 95,400 3,848 86,400 86,450 3,423 89,400 89,450 3,566 92,400 92,450 3,708 95,400 95,450 3,851 86,450 86,500 3,426 89,450 89,500 3,568 92,450 92,500 3,711 95,450 95,500 3,853 86,500 86,550 3,428 89,500 89,550 3,570 92,500 92,550 3,713 95,500 95,550 3,855 86,550 86,600 3,430 89,550 89,600 3,573 92,550 92,600 3,715 95,550 95,600 3,858 86,600 86,650 3,433 89,600 89,650 3,575 92,600 92,650 3,718 95,600 95,650 3,860 86,650 86,700 3,435 89,650 89,700 3,578 92,650 92,700 3,720 95,650 95,700 3,863 86,700 86,750 3,437 89,700 89,750 3,580 92,700 92,750 3,722 95,700 95,750 3,865 86,750 86,800 3,440 89,750 89,800 3,582 92,750 92,800 3,725 95,750 95,800 3,867 86,800 86,850 3,442 89,800 89,850 3,585 92,800 92,850 3,727 95,800 95,850 3,870 86,850 86,900 3,445 89,850 89,900 3,587 92,850 92,900 3,730 95,850 95,900 3,872 86,900 86,950 3,447 89,900 89,950 3,589 92,900 92,950 3,732 95,900 95,950 3,874 86,950 87,000 3,449 89,950 90,000 3,592 92,950 93,000 3,734 95,950 96,000 3,877 But Less than But Less than T A X At least At least But Less than T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: At least But Less than At least If Taxable Income - RI-1040NR, Line 7 or RI-1040, Line 7 is: T A X T A X 95,000 At least But Less than At least But Less than 85,000 88,000 91,000 94,000 97,000 99,000 86,000 89,000 92,000 Page T-7 If your Rhode Island taxable income from RI-1040, line 7 or RI-1040NR, line 7 is $100,000 or over use the Rhode Island Tax Computation Worksheet on page T-1 to compute your Rhode Island Income Tax. Rhode Island Tax Table (continued) 2022 84,000 87,000 90,000 93,000 96,000 98,000

_ . _ _ _ _ _ . _ _ _ _ State of Rhode Island Division of Taxation 2022 Modification Worksheet Taxable Social Security Income Worksheet Enter your spouse’s date of birth, if applicable............................................................................................... 2 2 Enter your Federal AGI from RI-1040 or RI-1040NR, line 1........................................................................... 3 3 Enter your Filing Status.................................................................................................................................. 4 4 5 Were either you or your spouse born on or before 09/01/1956? If yes, check the box to the right. 6 5 Filing status amount. Enter the amount from below that corresponds to your filing status on line 4............. 6 Single or head of household -

$95,800 Married filing separately -

$95,800 7 Is your Federal AGI on line 3 less than the filing status amount on line 6? If yes, check the box to the right.. 7 If you answered yes to both questions 5 and 7, continue to Step 2. Otherwise, STOP, you are not eligible for this modification. STEP 2: Modification Amount If you AND your spouse, if applicable, were born on or before 09/01/1956, enter 1.0000 on line 12 and skip lines 8 through 10. Amount of social security benefits from Federal Form 1040 or 1040-SR, line 6a.......................................... 8 8 9 Amount of line 8 attributed to the person born on or before 09/01/1956.................................................................... 10 9 Eligible percentage of social security benefits. Divide line 9 by line 8........................................................... 10 Name Social security number MODIFICATION FOR TAXABLE SOCIAL SECURITY INCOME WORKSHEET STEP 1: Eligibility Enter your date of birth................................................................................................................................... 1 1 11 Taxable amount of social security from Federal Form 1040 or 1040-SR, line 6b........................................... 12 11 Eligible percentage. Enter the percentage from line 10, or 1.0000, whichever applies..................................... 13 12 Modification Amount. Multiply line 11 by line 12. Enter here and on Schedule M - page 1, line 1s. 13 NOTE: Use this worksheet to determine the amount, if any, of your Social Security modification on Schedule M, line 1s. Yes Yes Married filing jointly or qualifying widow(er) - $119,750 Page 18 IMAGEONLY