INCOME, TAX AND CREDITS

Using a paper clip, please attach Forms W-2 and 1099 here. Rhode Island Standard Deduction Single $10,900

Married filing jointly or Qualifying widow(er) $21,800

Married filing separately $10,900

Head of household $16,350 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 11a ......................................................... 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 $ 254,250 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 $5,100 and enter result on line 6. If line 3 is over $254,250, 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 9...... 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 12.................... d a b 10a 10b 5 6 7 8 10 RI checkoff contributions from page 3, RI Checkoff Schedule, line 38. 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 ü 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 $5,100 = * * 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 ð ð ð ð ð State of Rhode Island Division of Taxation 2025 Form RI-1040 Resident Individual Income Tax Return Check ü to certify use tax amount on line 12a is accurate. 25100199990101

State of Rhode Island Division of Taxation 2025 Form RI-1040 Resident Individual Income Tax Return - page 2 2025 estimated tax payments and amount applied from 2024 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 41............ 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 2026 estimated tax................ 18 16 17 16 17 18 14 14a a RI 2025 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 07/2025 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 J L 25100199990102

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 36 35 RI Military Family Relief Fund RIGL §44-30-2.9 .... 36 TOTAL CONTRIBUTIONS. Add lines 30 through 37. Enter here and on RI-1040, page 1, line 11 .................... 37 38 Federal earned income credit from Federal Form 1040 or 1040-SR, line 27a................................................ 39 39 State of Rhode Island Division of Taxation 2025 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................................................................................................................................ 40 40 RI EARNED INCOME CREDIT. Multiply line 39 by line 40. Enter here and on RI-1040, page 2, line 14d ............................................................ 41 41 16% Name(s) shown on Form RI-1040 or RI-1040NR (ATTACH COPY OF OTHER STATE(S) RETURN) _ . _ _ _ _ 38 Behavioral health education, training, and coordination fund RIGL §44-30-2.12...................... 37 25100199990103

State of Rhode Island Division of Taxation 2025 RI Schedule W Rhode Island Withholding 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, 1099, etc. 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, 1099s, etc. showing Rhode Island Income Tax withheld. W-2s, 1099s, etc. 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 letter code from chart below Column C Employer’s Name from Box C of your W- 2 or Payer’s Name from your other forms Column D Employer’s state ID # from box 15 of your W-2 or Payer’s Federal ID # from other forms 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-DIV D 16 1099-NEC N 5 W-2G W 15 1099-G G 11 1099-OID O 14 1042-S S 17a 1099-INT I 17 1099-R R 14 1099-B B 16 1099-K K 8 RI K-1 - PTE E Sect. VI, line 2 1099-DA A 16 1099-MISC M 16 RI K-1 - PTW P Sect. IV, line 2 25101099990101

(A) Name of Dependent State of Rhode Island Division of Taxation 2025 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 25105999990101

The RI-1040 Resident booklet contains returns and instructions for filing the 2025 Rhode Island Resident Individual Income Tax Return. Read the in- structions in this booklet 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 web- site at www.tax.ri.gov. Check the accuracy of your name(s), address, social security number(s) and the federal identification numbers listed on RI Sched- ule W. Most resident taxpayers will only need to complete the first three pages of Form RI-1040, RI Schedule W, RI Schedule E and RI Schedule U. Those taxpayers claiming modifications to federal adjusted gross income must complete RI Schedule M on pages 9 and 10 of the RI-1040 Resident booklet. Taxpayers claiming a credit for income taxes paid to another state must com- plete RI Schedule II on page 3 of the RI-1040 Resident booklet. See page I-6 of these instructions if claiming credit for multiple states. These instructions are to be used for full year resident taxpayers only. Nonresidents and part-year residents will file their Rhode Island Individual Income Tax Returns using Form RI-1040NR. Forms and instructions are available upon request at the Rhode Island Division of Taxation and on the Division of Taxation’s website at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms.

Complete your 2025 Federal Income Tax Return first. It is the basis for preparing your Rhode Island income tax return. In gen- eral, the Rhode Island income tax is based on your federal adjusted gross 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 Personal Income Tax Return.

WHO MUST FILE A RETURN RESIDENT INDIVIDUALS – Every resident individual of Rhode Island who is required to file a federal income tax return must file a Rhode Island individual income tax return (RI-1040). A resident individual who is not required to file a federal income tax return may be required to file a Rhode Island income tax return if his/her income for the taxable year is in excess of the sum of his/her Rhode Island personal exemptions and applicable standard deduction.

“Resident” means an individual who is domiciled in the State of Rhode Island or an individual who maintains a permanent place of abode in Rhode Island and spends more than 183 days of the year in Rhode Island. For purposes of the above definition, domicile is found to be a place an individual 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 asserting 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.

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 nonresident, 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 serv- ice 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 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 estab- lished and service records are changed accordingly. The Rhode Island in- come tax is imposed on all the federal taxable income of a resident who is WHAT’S NEW FOR TAX YEAR 2025 Page I-1 GENERAL INSTRUCTIONS 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-5 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 and I-5 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-9) • RI-1040H - Property Tax Relief Credit (see Form RI-1040H) •

Additional changes for tax year 2025 include: New RI Schedule HR1 - Individual to be used to add back deductions allowed on the Federal level in relation to P.L. 119-21, H.R.1 119th • Cong. (2025). Business interest expense deduction [I.R.S. Code 163(j) • Section 174A Amortization Adjustment for research and experimental expenditures [I.R.S. Code 174A] • Depreciation of business assets [I.R.S. Code 179(b)] • Qualified sound recording production deduction [I.R.S.Code 181] • New code “A’ on RI Schedule W for Rhode Island income tax withholding from 1099-DA • Revised 11/2025 2025 INSTRUCTIONS FOR FILING RI-1040 (FOR FULL YEAR RHODE ISLAND RESIDENTS FILING FORM RI-1040)

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 his/her legal residency if the ser- vicemember’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 moved 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 tax year 2025, 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 represen- tative can be an executor, administrator or anyone who is in charge of the taxpayer’s property. The person filing the return should check the “deceased” 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 Taxpayer, to claim the refund. If you are filing Form RI-1040H, 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 household as determined by the Tax Administrator.

WHERE AND WHEN TO FILE Rhode Island income tax returns will be considered timely filed if post- marked by Wednesday, April 15, 2026.

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 granted for filing an individual income tax return 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) Such application for extension must show the full amount prop- erly estimated as tax for such taxpayer for such taxable year, and such 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 return.

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, you do not need to submit the Rhode Island form. Attach a copy of 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.

Filing for an extension of time to file Form RI-1040 does not extend the time to file Form RI-1040H, Rhode Island Property Tax Relief Claim or Form RI- 6238, Rhode Island Residential Lead Paint Credit. Rhode Island income tax returns will be considered timely filed if post-marked by Wednesday, April 15, 2026.

WHERE TO GET FORMS Forms (and instructions) may be obtained by: - visiting the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms - calling the Division of Taxation’s Forms Request line: (401) 574-8970 - emailing the Division of Taxation’s Forms address: Tax.Forms@tax.ri.gov

MISSING OR INCORRECT FORM W-2 This form is given to you by your employer showing the amount of income tax withheld on your behalf by your employer. A copy of it must accompany 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, 2026 or if the form which you have received is incorrect, contact your employer 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 ninety (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-1040, and check the Amended checkbox. Using the Supplement to Individual Income Tax Return, provide an explanation of the changes to your income, deductions and/or credits. Attach the supplement to your amended return along with all schedules that are part of your return, not just those that were changed because of the amendment. The Supplement can be found on page 25 of the RI-1040 Resident Booklet or on the Division of Taxation’s website 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 law and are to be included in the income of both residents and nonresidents 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 to the State of Rhode Island must be paid in full with your return. Complete and submit Form RI-1040V with your payment. Page I-2

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

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

A REFUND will be made if an overpayment of income tax is shown on your return, unless you indicate on your return that such overpayment is to be credited to your estimated tax liability for 2026. 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 paid unless specifically requested.

See “Where and When to File” on page I-2 for mailing instructions.

REFUND CLAIMS R.I. Gen. Laws § 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 ex- pires 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 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 located below the preparer’s information.

NET OPERATING LOSS DEDUCTIONS The Rhode Island Personal Income Tax law relating to Net Operating Loss deduction (NOL) has been amended by enactment of R.I. Gen. Laws § 44- 30-2.8 and R.I. Gen. Laws § 44-30-87.1. Under the provisions of R.I. Gen. Laws § 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 provided in IRS §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 return. 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, page 2, 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 - page 1, 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.

PASSAGE OF P. L. 119-21, H.R.1, 119TH CONG. (2025) Rhode Island passed a bill disallowing multiple provisions contained in P. L. 119-21, H.R.1, 119th Cong. (2025). Those federal provisions not being allowed for Rhode island purposes are: Business interest expense deduction [I.R.S. Code 163(j)] • Section 174A Amortization Adjustment for research and devel- • opment expensing [I.R.S. Code 174A] Depreciation of business assets [I.R.S. Code 179(b)] • Qualified sound recording production deduction [I.R.S.Code • 181]

See page I-12 of these instructions for more information about each of these provisions.

TUITION SAVINGS PROGRAM – SECTION 529 A modification decreasing federal adjusted gross income may be claimed for contributions made to a Rhode Island “qualified tuition program" 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 modification 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 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 or Federal Form 1040-SR, line 11a.

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 along with supporting documentation to your return.

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

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 in the next column. Rhode Island does not allow the use of federal itemized deductions.

Single $10,900 Married Joint $21,800 Qualifying Widow(er) $21,800 Married Separate $10,900 Head of Household $16,350

However, if line 3 is more than $254,250 see the Exemption Worksheet on the inside of the back cover to compute your exemption amount.

Line 5 - Subtract line 4 from line 3. If zero or less, enter zero. INCOME, TAX AND CREDITS Page I-4 SPECIFIC LINE INSTRUCTIONS 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 a particular credit is not listed on RI Schedule CR that means the credit is no longer allowed against personal income tax. See page I-8 of these instructions for more information.

INTEREST Any tax not paid when due, including failure to pay adequate estimated tax, is subject to interest at the rate of 12% (0.1200) per annum. Interest on refunds of tax overpayments will be paid if the refund is not paid within ninety (90) days of the due date or the date the completed return was filed, whichever is later. The interest rate for tax overpayments is 7.25% (0.0725) 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, 1040NR and 1040- SR, as well as those reported on Form RI-1040, are subject to verification and audit by the Rhode Island Division of Taxation. The Rhode Island Division of Taxation and the Internal Revenue Service 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 25 of the Resident Booklet or on the Division of Taxation’s website: 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.

Line 6 – Exemptions: Complete RI Schedule E (found on page 5 of the RI- 1040 Resident booklet) listing the name, social security number, date of birth and relationship to you of each dependent for whom you are claiming an ex- emption. Enter the number of Exemptions from RI Schedule E, line 5 in the box on line 6. Attach RI Schedule E to your RI-1040 tax return.

RI Schedule E is discussed further on page I-7 of these instructions.

Exemption Amount: Multiply the number of exemptions in the box by $5,100.

However, if line 3 is more than $254,250 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 Computation Worksheet.

Line 9a – Rhode Island Percentage of Allowable Federal Credit: Enter the amount of allowable federal credit from page 3, RI Schedule I, line 22.

Line 9b – Credit for Taxes Paid to Other States: Enter amount of credit for taxes paid to other states from page 3, RI Schedule II, line 29. If credit is claimed for taxes paid to more than one state, make a separate calculation of each state using Form RI-1040MU which can be found on page 11 of the RI-1040 Resident booklet.

Form RI-1040MU is discussed further on page I-6 of these instructions.

NOTE: You must attach a signed copy of each state return for which you are claiming credit. Failure to attach copies could result in the credit being disallowed.

Line 9c - Other Rhode Island Credits: Enter amount of Other Rhode Island Credits from RI Schedule CR, line 9. Attach RI Schedule CR and your orig- inal certificate(s) or a carry-forward schedule to your RI-1040.

NOTE: All credits require the original certificate be attached to the return unless the credit amount is a carry forward from a prior year. Failure to at- tach the original certificate will result in the disallowance of the credit until the original is provided.

RI Schedule CR is discussed further on page I-8 of these instructions.

Line 9d - Total Rhode Island Credits: Add lines 9a, 9b and 9c.

Line 10a – Rhode Island Income Tax after Credits: Subtract line 9d from line 8. If zero or less, enter zero.

Line 10b - Recapture of Prior Year Other Rhode Island Credits: Enter amount of Credit Recapture from page 6, RI Schedule CR, line 12.

Line 11 – Rhode Island Checkoff Contributions: Enter the amount of checkoff contributions from page 3, RI Checkoff Contributions Schedule, line 38. A list of the checkoff contributions can be found on page I-7 of these in- structions. These checkoff contributions will increase your tax due or reduce your refund.

Line 12a – Use/Sales Tax Due: Enter the amount of Use/Sales Tax from Schedule U, line 4 or line 8, whichever applies.

RI Schedule U is discussed further on page I-11 of these instructions.

Line 12b – Individual Mandate Penalty: Enter the amount of your individual mandate penalty from the 2025 Shared Responsibility Worksheet, line 15.

If you and all members of your tax household had minimum essential health coverage for all of 2025, check the checkbox next to line 12b.

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 the RI-1040 Resident 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 the RI- 1040 Resident booklet.)

These forms and instructions can also be found on the Division of Taxation’s website at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 13a – Total Rhode Island Tax and Checkoff Contributions: Add lines 10a, 10b, 11, 12a and 12b.

Line 13b - Enter the amount from line 13a.

Line 14a – Rhode Island Income Tax Withheld: Enter total amount of Rhode Island 2025 income tax withheld from RI 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, 1099s, etc. must be attached to your return in order to receive credit for Rhode Island income tax withheld.

Withholding from a pass-through entity and tax elected to be paid on an in- dividual’s behalf as a member, partner or beneficiary of a pass-through entity by a pass-through entity reported on RI Schedule K-1 should be entered on Schedule W and included in the amount for Line 14a.

RI Schedule K-1(s) showing the pass-through withholding and/or the tax elected to be paid on the individual’s behalf must be attached to your return.

RI Schedule W is discussed further on page I-7 of these instructions.

NOTE: You can not claim Rhode Island Temporary Disability Insurance payments (RI TDI or SDI) as income tax withheld. These amounts are non-refundable on Form RI-1040.

Line 14b – 2025 Estimated Payments and Amount Applied from 2024 Return: Enter the amount of estimated payments paid in 2025 using Form RI-1040ES and the amount of overpayment applied from your 2024 return.

Line 14c – Property Tax Relief Credit: Enter the amount of allowable prop- erty tax relief credit from Form RI-1040H, line 13. If you are filing a Rhode Island Form RI-1040, attach Form RI-1040H to your RI-1040. However, if you are not required to file a Form RI-1040 or if you are filing an extension for your RI-1040, you may file Form RI-1040H separately to claim your prop- erty tax relief credit. Filing an extension of time to file Form RI-1040 does NOT extend the time to file Form RI-1040H.

Form RI-1040H, Rhode Island Property Tax Relief Claim, must be filed by April 15, 2026.

Form RI-1040H and its instructions can be found on pages 13 - 15 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 14d – RI Earned Income Credit: Enter amount from page 3, RI Sched- ule EIC, line 41. If you are claiming a Rhode Island earned income credit, you must complete and attach RI Schedule EIC located on page 3 to your RI-1040.

Line 14e - RI Residential Lead Paint Credit: Enter the amount from Form RI-6238, line 7. You must attach Form RI-6238 to your RI-1040. However, if you are not required to file a Form RI-1040 or if you are filing an extension PAYMENTS AND PROPERTY TAX RELIEF CREDIT Page I-5

for your RI-1040, you may file Form RI-6238 separately to claim your RI Residential Lead Paint Credit. Filing an extension of time to file Form RI- 1040 does NOT extend the time to file Form RI-6238.

Form RI-6238, Rhode Island Residential Lead Paint Credit, must be filed by April 15, 2026.

Form RI-6238 can be found on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 14f – Other Payments: Enter the total amount of any other payments and any advance payments made with your application for an automatic ex- tension of time to file (Form RI-4868). Attach a copy of Form RI-4868 to your return.

Any pass-through withholding or Pass-through Entity Election Tax from RI Schedule K-1 must be entered on RI Schedule W and not in- cluded in “Other Payments’ on this line. RI Schedule K-1(s) must be attached to your return.

Line 14g – Total Payments and Credits: Add lines 14a through 14f.

Line 14h - Previously Issued Overpayments: If filing an amended return, enter the amount of any prior overpayments for this tax period (whether re- funded or carried forward previously).

Line 14i - Net Payments: Subtract line 14h from line 14g.

Line 15a – Balance Due: If the amount on line 13b is greater than the amount of line 14i. SUBTRACT line 14i from line 13b and enter the balance due on this line. This is the amount you owe.

Line 15b – 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. This amount should be added to line 15a or subtracted from line 16, whichever applies.

Form RI-2210A can be found on page 17 of the RI-1040 Resident Booklet or on the Division of Taxation’s website along with Form RI-2210: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 15c – Total Amount Due: Add lines 15a and 15b. 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 16 – Overpayment: If the amount on line 14g is greater than the amount on line 13b then SUBTRACT line 13b from line 14i and enter the overpayment on line 16.

If there is an amount due on line 15b for underestimating interest, subtract line 15b from line 16.

If the amount of underestimating interest on line 15b is more than the amount of overpayment from line 16, subtract line 16 from line 15b and enter the re- sult on line 15c.

Line 17 – Refund: Enter the amount of the overpayment from line 16 that is to be refunded. Refunds of less than $5.00 will not be paid unless specif- ically requested.

Line 18 - Overpayment to be applied to 2026: Enter the amount of overpayment from line 16 which is to be applied to your 2026 estimated tax. (See General Instructions on page I-3)

Line 19 – Rhode Island Income Tax: Enter the amount from Form RI-1040, page 1, line 8.

Line 20 – Credit for Child and Dependent Care Expenses: Enter the amount from Federal Form 1040 or Federal Form 1040-SR, Schedule 3, line 2.

Line 21 – Multiply the amount on line 20 by 25%

Line 22 - Maximum Credit: Enter the amount from line 19 or 21, whichever is less. Enter here and on form RI-1040, page 1, line 9a.

R.I. Gen. Laws § 44-30-18 If you are claiming credit for income taxes paid to more than one state, use Form RI-1040MU, Credit for Income Taxes Paid to Multiple States. Enter the applicable amounts from Form(s) RI-1040MU onto this schedule.

Line 23 – Rhode Island Income Tax: Enter the amount from page 1, line 8 less allowable federal credit from page 3, RI Schedule I, line 22.

Line 24 – Income from Other State(s): Enter the amount of income derived from other state.

Income from more than one other state? If state income tax has been paid to more than one other state, prepare a separate calculation for each state on Form RI-1040MU. Enter the amount of income from other states from Form RI-1040MU, line 29.

If you need to use more than one Form RI-1040MU, add all of the Form RI- 1040MU, line 29 amounts together and enter the total amount on line 24.

Out-of-state gross income is determined in the same manner as that which would be used for Federal purposes and generally includes the net amounts of income that appear on the face of the other state's return or what would be comparable to the face of the Federal Income Tax Return.

Line 25 – Modified Federal AGI: Enter amount from page 1, line 3.

Line 26 – Divide line 24 by line 25. If greater than 1.0000, enter 1.0000.

Line 27 – Tentative Credit: Multiply the amount on line 23 by the percent- age on line 26.

Line 28 – Tax Due and Paid to Other State: Enter the amount of income tax due and paid to the other state and write the abbreviation for the name of the state in the space provided.

Income tax paid to more than one other state? If state income tax has been paid to more than one other state, prepare a separate calculation for each state, on Form RI-1040MU. Enter the amount of credit from Form RI-1040MU, line 30.

If you need to use more than one Form RI-1040MU, add all of the Form RI- 1040MU line 30 amounts together and enter the total amount on line 28.

In the space provided for the abbreviation for the name of state to which in- come taxes were due and paid enter “MU”.

NOTE: You must attach a signed copy of the return filed with the other state(s). If you owe no tax to the other state(s) and are to be refunded all the taxes withheld or paid to the other state(s), enter $0.00 on line 28. If included on a composite filing in another state(s), you must at- tach a copy of the composite filing(s) showing your income and the taxes paid on your behalf. Do not just attach just a RI Schedule K-1.

Line 29 – Maximum Credit for Tax Paid to Another State: Enter the amount from line 23, line 27 or line 28, whichever is the smallest. Enter here and on page 1, line 9b.

RI SCHEDULE II CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE RI SCHEDULE I ALLOWABLE FEDERAL CREDIT Page I-6

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

Lines 30 through 37 – 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. (30) Drug Program Account (31) Olympic Contribution (32) Rhode Island Organ Transplant Fund (33) Rhode Island Council on the Arts (34) Rhode Island Non-game Wildlife Appropriation (35) Childhood Disease Victims’ Fund (36) RI Military Family Relief Fund (37) Behavioral Health Education, Training and Coordination Fund

Line 38 – Total Contributions: Add lines 30 through 37. Enter the total here and on page 1, line 11.

Line 39 – Federal Earned Income Credit: Enter the amount of Federal Earned Income Credit from Federal Form 1040 or Federal Form 1040-SR, line 27a.

Line 40 – The Rhode Island percentage is 16%.

Line 41 – Rhode Island Earned Income Credit: Multiply line 39 by line 40. Enter here and on page 1, line 14d.

RI Schedule W can be found on page 4 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

If claiming Rhode Island income tax withheld on Form RI-1040, page 1, line 14a, RI Schedule W must be completed and attached along with the actual form W-2 or 1099 showing the Rhode Island tax withheld amount.

Do not include any nonresident real estate withholding on RI Schedule W.

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

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

Column B: For each W-2, 1099, etc. being entered, leave blank if the infor- mation being entered is from a W-2. For all other forms being entered, refer to the chart on RI Schedule W and enter the applicable letter code.

Pass-through Entity Election 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 RI Schedule PTE, enter the amount of credit you are eligible to take (calculated at 90% of the tax paid on behalf of you and/or your spouse, if applicable, 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”.

Not filing Form RI-1041, RI-1065 or RI-1120S with RI Schedule PTE along with all RI Schedule K-1(s) and/or not providing all of your RI Schedule K-1(s) with your personal income tax return may delay the processing of your return.

Column C: For each W-2, 1099, etc. being entered, enter the name of the employer 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 different 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 form that is not a W-2, enter the payer’s federal identification num- ber.

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, 1099, etc. enter the amount of Rhode Island with- holding as shown on each form. See the chart on the bottom of RI 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-1040, line 14a.

Line 17 - Enter the number of W-2s, 1099s and other forms entered on lines 1-15 showing Rhode Island income tax withheld.

Schedule W plus all W-2s, 1099s, etc. 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 RI Schedule K-1(s) from Form RI-1041, RI-1065 or RI-1120 with RI Schedule PTE and/or RI Schedule PTW, attach a copy of RI Schedule K-1(s) showing the amount of Rhode Is- land source income earned from, and Rhode Island tax or withholding paid on your behalf by, the pass-through entity.

If you are filing your tax return electronically, RI Schedule K-1(s) should be uploaded as an attachment to your return.

Those claiming a credit from RI Schedule PTE must also enter the amount of tax paid on your and/or your spouse’s, if applicable, behalf as a modifica- tion increasing federal adjusted gross income on RI Schedule M, line 2h.

RI Schedule E can be found on page 5 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

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 (2025) for further guidance.

If a dependent was born and died in 2025 prior to receiving a social se- curity number, enter the social security number as all zeros in column B. Information is subject to validation.

Line 1a - Check the “Yourself’ checkbox.

Line 1b - If filing a joint return, also check the “Spouse’ checkbox.

Lines 2a - 2m - Use pages 17 - 22 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. RI SCHEDULE E DEPENDENT SCHEDULE SCHEDULE W RHODE ISLAND WITHHOLDING INFORMATION RI SCHEDULE EIC EARNED INCOME CREDIT RI CHECK-OFF CONTRIBUTIONS SCHEDULE Page I-7

Column B - List the social security number of your dependent.

Column C - List the date of birth of your dependent using this format: MMDDYYYY 01012025

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-1040, page 1, line 6.

RI Schedule CR can be found on page 6 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

CURRENT YEAR OTHER RI CREDITS:

This credit schedule details “Other Rhode Island Credits” being used on your RI-1040. Each Rhode Island credit has its own line. On the appropriate line, enter the dollar amount of the credit being taken. The total of all credits will be entered on Form RI-1040, page 1, line 9c.

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. Missing or incomplete documentation will cause a delay in processing your return. Pursuant to R.I. Gen. Laws § 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 claim is not listed on lines 1 through 8, 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 statement 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 for tax year 2017 and thereafter for unused carryfor- ward amounts only. No new credits are authorized. In order to claim any unused credit, you must attach a copy of the original certification from the Rhode Island Historical Preservation & Heritage Commission, as well as a carryforward schedule showing the original amount of certified credit, the year of certification 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. R.I. Gen. Laws § 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. R.I. Gen. Laws § 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. The tax credit certificate can first be used for the tax year in which the Project was Placed in Service (as indi- cated on the tax credit certificate itself). Any unused credit amount may be carried forward for the ten (10) years subsequent to the year in which the Project was Placed in Service. R.I. Gen. Laws § 44-33.2 and R.I. Gen. Laws § 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 - R.I. Gen. Laws § 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 - Low Income Housing Tax Credits - RI-5442 - For eligible taxpay- ers having an ownership interest in a qualified low-income housing Rhode Island project that has been certified by, and received a tax credit certificate from, the Rhode Island Department of Housing. The original certificate must be attached to the return. Any unused credit amount may be carried forward for four (4) years. R.I. Gen. Laws § 44-71.

Line 5 - Rhode Island New Qualified Jobs Incentive Act 2015 - RI-6754 - For Rhode Island businesses creating new full-time jobs that did not pre- viously exist in this state. The Rhode Island business must be approved by the Rhode Island Commerce Corporation and must possess a tax credit cer- tificate issued by the Rhode Island Division of Taxation. The original cer- tificate must be attached to the return. Any unused credit amount may be carried forward for the Any unused amounts may be carried forward for four (4) years. R.I. Gen. Laws § 44-48.3

Line 6 - 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. R.I. Gen. Laws § 42-64.20

Line 7 - 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. The tax credit certificate can first be used for the tax year in which the Production was completed (as indicated on the tax credit certificate itself). Any unused credit amount may be carried forward for three (3) years. R.I. Gen. Laws § 44-31.2 and R.I. Gen. Laws § 44-31.3.

Line 8 - 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. R.I. Gen. Laws § 42-64.26.

Line 9 - TOTAL CREDITS - Add lines 1 through 8. Enter the total here and on Form RI-1040, page 1, line 9c.

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 10 and 11. RI SCHEDULE CR OTHER RI CREDITS Page I-8

Page I-9 Line 12 - TOTAL AMOUNT OF CREDIT TO BE RECAPTURED - Add lines 10 and 11. Enter here and on Form RI-1040, page 1, line 10b.

RI Schedule M can be found on pages 9 and 10 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

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

1) Modification amounts must be entered on the appropriate modifi- cation 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. R.I. Gen. Laws § 44-30-12(c)(1)

Line 1b – Rhode Island fiduciary adjustment under R.I. Gen. Laws § 44-30- 17. A fiduciary adjustment is allowed for a beneficiary for income that maintains its character 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 exempt interest and would list that fiduciary adjustment on this line.

Line 1c – Elective deduction for new research and development facilities under R.I. Gen. Laws § 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 R.I. Gen. Laws § 44-43-2.

Line 1f – Family Education Accounts under R.I. Gen. Laws § 44-30-25(f).

Line 1g – Tuition Saving Program (section 529 accounts) R.I. Gen. Laws § 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 tuition savings program. The maximum modification shall not exceed $500, $1,000 if a joint return. (See General Instructions on pg I-3 for more details).

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 R.I. Gen. Laws § 44-30-1.1 within the cities of Newport, Prov- idence, Pawtucket, 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 - R.I. Gen. Laws § 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 - R.I. Gen. Laws § 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 R.I. Gen. Laws § 42-64.11-4.

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

Line 1m – Modification for Tax Incentives for Employers under R.I. Gen. Laws § 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 R.I. Gen. Laws § 44-33.2-3(e)(2), Historic Preservation Tax Credits 2013 income under R.I. Gen. Laws § 44-33.6-3(f), Motion Picture Production Company Tax Credit income under R.I. Gen. Laws § 44-31.2-9(c), Musical and The- atrical Production Tax Credit income under R.I. Gen. Laws § 44-31.3-2(b)(6), Rebuild Rhode Island Tax Credit under R.I. Gen. Laws § 44-64.20-5(m), Rhode Island New Qualified Jobs Incentive Act 2015 under R.I. Gen. Laws § 44-48.3-8(c), and Stay Invested in RI Wavemaker Fellowship under R.I. Gen. Laws § 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 R.I. Gen. Laws § 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 R.I. Gen. Laws § 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 R.I. Gen. Laws § 44-30- 12(c)(7). Modification can only be taken once during the lifetime of the indi- vidual and is taken in the year that the human organ transplantation occurs.

Line 1s - Taxable Social Security income under R.I. Gen. Laws § 44-30- 12(c)(8). For those taxpayers who have reached full retirement age, use the Social Security Modification worksheet on page 18 of the RI-1040 Res- 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.

This worksheet can also be found on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 1t - Modification up to $50,000 for taxable retirement income from cer- tain pension plans or annuities under R.I. Gen. Laws § 44-30-12(c)(9). For those taxpayers who have reached full retirement age, if you answer YES to the following two questions, complete the table on the next page to deter- mine how much taxable pension income you can deduct.

1) Were you or your spouse (if applicable) born on or before March 1, 1959?

RI SCHEDULE M RI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

NOTE: Only retirement income received by the taxpayer born on or before March 1, 1959 qualifies for this modification.

AND

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

Single $107,000 Married Joint $133,750 Qualifying Widow(er) $133,750 Married Separate $107,000 Head of Household $107,000

If you answered YES to Question 1 AND Question 2, continue to the table below and enter ONLY the information pertaining to the taxpayer born on or before March 1, 1959, as well as ONLY those amounts from Federal Form 1040 or Federal Form 1040-SR, line 5b pertaining to pensions and annuities.

NOTES: Railroad Retirement Benefits Do not include amounts related to Railroad Retirement benefits included in your gross income for federal tax purposes on this line. These amounts should be reported on line 1d.

Military Service Pension Pursuant to R.I. Gen. Laws § 44-30-12(c)(11), beginning with tax year 2023, there is a decreasing modification solely for reporting a military service pen- sion. Accordingly, do not include any amount related to a military service pension on this line. These amounts should be reported on line 1v (see that specific line in these instructions for details).

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

For more information, read the Rhode Island Retirement Income Tax Guide published annually by the RI Division of Taxation.

Publications for the current tax year and prior tax years can be found at: https://tax.ri.gov/guidance/publications

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 there was an overpayment related to the pass-through entity tax for tax year 2024 that was refunded to the entity.

Tax Year 2024 Overpayment Refunded to the Entity If the pass-through entity’s tax year 2024 overpayment was refunded to the entity, the entity would be expected to include that refund as income on its tax year 2025 corporate filings enabling the individual taxpayer to claim a decreasing modification in tax year 2025 IF the individual taxpayer previously accounted for the tax year 2024 refund as part of the payments made in calendar year 2024 AND properly claimed the payments as an in- creasing modification in tax year 2024. If any part of the 2024 overpay- ment was due to payments made within calendar year 2025, the individual taxpayer should not have accounted for those payments as part of the 2024 increasing modification because the payments were made within 2025.

Line 1v - For tax years beginning on or after January 1, 2023, there is a modification reducing federal adjusted gross income for taxpayers receiving military service pension benefits as defined in 20 C.F.R. § 212.2. R.I. Gen. Laws § 44-30-12(c)(11). Enter the amount from Federal Form 1040 or Fed- eral Form 1040-SR, line 5b pertaining to a military service pension benefit as defined in 20 C.F.R. § 212.2.

Line 1w - Modification for taxpayers licensed under R.I. Gen. Laws § 21- 28.6 and/or R.I. Gen. Laws § 21-28.11 for the amount of any expenditure eligible to be claimed as a federal income tax deduction but disallowed under 26 U.S.C. § 280E. R.I. Gen. Laws § 44-30-12(c)(13)

Line 1x - Section 174A Amortization Adjustment for research and experi- mental expenditures [I.R.S. Code 174A]

If you reported an addback for research and experiental expenditures in a prior tax year, you are allowed a maximum twenty percent deduction of the amount that was carried forward from a prior tax year.

Sole proprietor: If you are a sole proprietor who reported and addback of research and ex- perimental expenditures, you are allowed to up to a twenty percent deduction for the amount that was carried forward from the prior year. You will need to complete RI Schedule 174A to determine the deduction amount. Include RI Schedule 174A with your return whether filed on paper or electronically.

Enter the amount from RI Schedule 174A, Part 2, line 5.

Member of a pass-through entity: If you are a member of a pass-through entity, the pass-through entity must issue you a RI Schedule K-1 indicating the amount you are allowed to deduct.

Enter the amount from RI Schedule K-1, Section III, line 9.

See the instructions for RI Schedule 174A on page I-12 for more information.

Line 1y – Total Modifications Decreasing Federal Adjusted Gross Income: Add lines 1a through 1x. 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 R.I. Gen. Laws § 44-30-12(b)(1) and § 44- 30-12(b)(2).

Line 2b – Rhode Island fiduciary adjustment under R.I. Gen. Laws § 44-30- 17. A fiduciary 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 R.I. Gen. Laws § 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 R.I. Gen. Laws § 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 R.I. Gen. Laws § 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 income under (a) Primary (b) Spouse 1) Date of birth 2) For each column, if the date of birth on line 1 is on or be- fore March 1, 1959, enter the amount from Federal Form 1040 or Federal 1040-SR, line 5b attributable to that person AND ONLY attributable to pensions and annuities. DO NOT include any amounts relating to IRAs included on Federal Form 1040 or Federal Form 1040-SR, line 4b.

3) For each person, enter the amount from line 2 or $50,000, 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-10

Page I-11 R.I. Gen. Laws § 44-33.2-3(e)(2), Historic Preservation Tax Credits 2013 in- come under R.I. Gen. Laws § 44-33.6-3(f), Motion Picture Production Com- pany Tax Credit income under R.I. Gen. Laws § 44-31.2-9(5), Musical and Theatrical Production Tax Credit income under R.I. Gen. Laws § 44-31.3-2, Rebuild Rhode Island Tax Credit under R.I. Gen. Laws § 44-64.20-5(m), and Rhode Island New Qualified Jobs Incentive Act 2015 under R.I. Gen. Laws § 44-48.3-8(c).

Line 2g – Recapture of Scituate Medical Savings Account modifications under R.I. Gen. Laws § 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 RI Schedule 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 fed- eral adjusted gross income under R.I. Gen. Laws § 44-30-12(b)(6).

Line 2j – Taxable portion of Paycheck Protection Loan amount under R.I. Gen. Laws § 44-30-12(b)(8).

Line 2k - Add back of Federal P.L. 119-021, H.R.1 Provisions from 2025 RI Schedule HR1 - Individual, line 1f.

See page I-12 of these instructions for more information.

Line 2l – Reserved for future use. Leave this space blank.

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

NET Modifications to Federal AGI:

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

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

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

RI Schedule U can be found on page 12 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

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 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 R.I. Gen. Laws § 44-30-100, when reporting the amount of use tax obligation 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 har- bor" 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-1040, page 1, line 12.

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 2025 Federal AGI from Form RI-1040, page 1, line1.

Line 6 - Multiply line 5 by 0.0008 or use the amount from the Use Tax Table found on Schedule U.

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-1040, page 1, line 12.

RI SCHEDULE U INDIVIDUAL USE TAX

Page I-12

RI Schedule HR1 - Individual can be found on page 19 of the RI-1040 Res- ident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

With the passage of P. L. 119-21, H.R.1, 119th Cong. (2025) the following items taken as deductions on your Federal return are to be added back in order to determine your Rhode Island Modified Federal AGI.

Whether you are a sole proprietor or a member of a pass-through entity, you are required to add back any of these deductions that are included on your Federal 1040.

Line 1a - Interest expense deduction [I.R.S. Code 163(j)] For Rhode Island income tax purposes, the interest expense deduction will remain limited to the amount allowable prior to the passage of P.L. 119-21, H.R.1 119th Cong. (2025).

If your Federal 1040 includes a deduction for the business interest expense that is more than what was allowed prior to the enactment of P.L. 119-21, H.R.1 119th Cong. (2025), you must add back that additional amount of busi- ness interest expense.

Sole proprietor: If you are sole proprietor the additional business interest expense will be re- flected on Federal Form 8990 and then reported on Schedule C, line 16.

Enter that additional amount that is included on Federal Form 1040, Sched- ule C, line 16.

Member of a pass-through entity: If you are a member of a pass-through entity, the pass-through entity must issue you a RI Schedule K-1 indicating the amount of additional business interest expense that must be added back.

Enter that additional amount from RI Schedule K-1, Section II, line 5.

Line 1b - Section 174A Amortization Adjustment for research and experimental expensing [I.R.S. Code 174A] Research and experimental expenditures must still be amortized for Rhode Island income tax purposes. A separate amortization schedule must be maintained for Rhode Island purposes using RI Schedule 174A. Complete RI Schedule 174A to deter- mine the amount of research and experimental expenditures that must be added back to Federal AGI. Enter the amount from RI Schedule 174A, line 4. Any amount not allowed as a deduction for the a given tax year may be carried forward.

Future amortization deductions may not exceed twenty percent of the initial addback each subsequent year a deduction is taken as allowed by law.

Sole proprietor: If you are a sole proprietor and your Federal 1040 reports accelerated amor- tization of research and experimental expenditures, you will be required to complete RI Schedule 174A and include it with your return whether filed on paper or electronically.

Enter that additional amount that is included on Federal Form 1040, Sched- ule C, line 16.

Member of a pass-through entity: If you are a member of a pass-through entity, the pass-through entity must issue you a RI Schedule K-1 indicating the amortization adjustment amount that must be added back.

Enter that additional amount from RI Schedule K-1, Section II, line 6.

See the instructions for RI Schedule 174A starting in the next column for more information.

Line 1c - Depreciation of business assets [I.R.S. Code 179(b)] If your Federal return includes an additional deduction for depreciation of assets under 26 U.S.C § 179(b) than what was allowed prior to the enact- ment of H.R.1, then that additional depreciation amount must be added back on RI Schedule HR1-Individual form.

Sole proprietor: If you are a sole proprietor the additional deduction for depreciation of assets will be reflected on Federal Form 4562 and then reported on Schedule C, line 13. Enter that additional amount that is included on Federal Form 1040, Sched- ule C, line 13.

Member of a pass-through entity: If you are a member of a pass-through entity, the pass-through entity must issue you a RI Schedule K-1 indicating the addition depreciation amount that must be added back.

Enter that additional amount from RI Schedule K-1, Section II, line 7.

Line 1d - Qualified sound recording production deduction [I.R.S.Code 181] If your Federal return includes an additional deduction of qualified sound recording production equipment under 26 U.S.C § 181 than what was al- lowed prior to the enactment of H.R.1, then that additional deduction must be added back on RI Schedule HR1-Individual form.

Sole proprietor: If you are a sole proprietor this additional deduction amount will be reflected on Federal Form 4562 and then reported on Schedule C, line 13 or line 27a for sole proprietors.

Enter that additional deduction amount that is included on Federal Form 1040, Schedule C, line 13 or 27a.

Member of a pass-through entity: If you are a member of a pass-through entity, the pass-through entity must issue you a RI Schedule K-1 indicating the addition depreciation amount that must be added back.

Enter that additional deduction amount from RI Schedule K-1, Section II, line 8.

Line 1e - Reserved for future use Leave this line blank.

Line 1f - Total amount of P. L. 119-21, H.R.1 deductions. Add lines 1a - 1e. Enter here and on RI Schedule M, line 2k.

RI Schedule 174A can be found on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

RI Schedule 174A must be filed with Form RI-1040 if: A sole proprietor files Federal Form 1040 reporting accelerated amor- • tization of research and experimental expenditures (RI Schedule HR- 1 Individual must also be filed.) A sole proprietor reported an addback for research and experimental • expending in a prior year.

If you are a member of a pass-through entity, the amortization adjustment amount from RI Schedule 174A will be reported on RI Schedule K-1 issued to you by the pass-through entity. If your RI Schedule K-1 includes an amount on Schedule III, line 9, enter that amount on RI Schedule M, line 1x.

For tax year 2025, indicate whether or not the sole proprietorship made an election to amortize Section 174A research and experimental expenditures.

If yes, mark the “Yes” checkbox, and stop there. Include RI Schedule 174A with your Form RI-1040.

If no, mark the “No” checkbox and complete the schedule.

NOTE: If you do not make the election to amortize, you will be required to RI SCHEDULE 174A AMORTIZATION ADJUSTMENT FOR RESEARCH AND EXPERIMENTAL EXPENDITURES RI SCHEDULE HR1 - INDIVIDUAL ADDBACK OF FEDERAL P. L. 119-21, H.R.1 PROVISIONS

Page I-13 maintain a separate amortization schedule for Rhode Island purposes.

Part 1: Amortization Schedule Line 1 - Enter the amount of Section 174A research and experimental ex- penditures claimed on the sole proprietor’s Federal return.

Line 2 - Complete the Amortization Schedule by reporting in the columns provided: the Description of Costs, the Date Amortization Begins, the Amor- tizable Amount, the applicable Code Section, the Period or Percentage, and the Amortization for the Year.

If you have multiple research and experimental expenditures that you in- curred and started to amortize in tax year 2025, break them out in the sched- ule provided.

Column (a) - Description of Costs: Enter a brief description of the research and experimental expenditures that you incurred and started to amortize in tax year 2025.

Column (b) - Date Amortization Begins: Enter the date that you began to amortize the costs in tax year 2025.

Column (c) - Amortizable Amount: Enter tha total cost of the research and experimental expenditures that you incurred and started to amortize in tax year 2025.

Column (d) - Code Section: Enter 174A.

Column (e) - Period / %: Enter the amortization term.

Column (f) - Amortization for the Year - Enter the amount of research and experimental expenditures allowed to be amortized for Rhode island pur- poses for tax year 2025. Divide the Amortizable Amount from Column (c) by the Amortization term from Column (e) provided in years or multiply the Amortizable Amount from Column (c) by the Amortization term from Column (e) provided as a percentage.

Line 3 - Enter the total amount allowable to be amortized for tax year 2025 for Rhode Island purposes.

Line 4 - Amount required to be added back on Form RI-1040. Subtract the amount on line 3 from line 1. Enter here and on line 1b of RI Schedule HR1- Individual.

Part 2: Rhode Island Amortization Deduction Amount If you are an eligible small business taxpayer with annual gross revenues of $31 million or less. [H.R. 1 P.L. 119-21 § 70302(f)] and you began amortizing Section 174A research and experimental expenditures in tax year 2022, 2023 and/or 2024, you are allowed a deduction for Rhode Island purposes.

All others are allowed a deduction for Rhode island purposes for tax year 2025 for amortizing Section 174A research and experimental expenditures in tax year 2025

For each year allowable, enter the Amortization %, the Amortizable Amount and the Annual Rhode Island Amount.

Amortization %: Enter the amortization percentage for the Section 174A re- search and experimental expenditures for the year.

Amortizable Amount: Enter tha total cost of the research and experimental expenditures that you incurred and started to amortize Annual Rhode Island Amount: Enter the amount of research and experimen- tal expenditures allowed to be amortized for Rhode island purposes for tax year 2025.

Line 5 - Rhode Island Amortization Deduction Amount. Add the Annual Rhode Island Amounts for all years. Enter here and on RI Schedule M, line 1x.

The Amended Supplement can be found on page 25 of the RI-1040 Resident booklet or on the Division of Taxation’s website: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Did you receive a W-2 after you filed Form RI-1040? Did you forget to include a 1099? Did you forget to include a RI Schedule K-1? 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-1040.

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

Check the “Amended Return” checkbox on top of page 1 and attach a com- pleted Supplement to Individual Income Tax Return 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.

NOTE: An Amended return cannot be filed to claim a Property Tax Relief credit on Form RI-1040H, or a Residential Lead Abatement Credit on Form RI-6238 after April 15, 2026. Form RI-1040H and Form RI-6238 MUST be filed on or before April 15, 2026.

AMENDED SUPPLEMENT SUPPLEMENT TO INDIVIDUAL INCOME TAX RETURN Use for all filing status types $0 $0.00 TAX $799.00 $3,051.46 $79,900 Over But not over $79,900 $181,650 Over $181,650 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

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 2025?.................................................................................. A B In 2025 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 2025 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 2025? 1g PART 3 TO BE COMPLETED BY HOMEOWNERS ONLY– ATTACH A COPY OF YOUR 2025 PROPERTY TAX BILL TO 1040H FORM 2 Enter the amount of property taxes you paid or will pay for 2025............................................................... 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 $700.00, whichever is LESS.............................................................. 6 6 PART 4 TO BE COMPLETED BY RENTERS ONLY– ATTACH A COPY OF YOUR 2025 LEASE OR 3 RENT RECEIPTS TO 1040H LANDLORD INFORMATION (REQUIRED) Name: Address: Telephone number: 7 Enter the amount of rent you paid in 2025.................................................................................................. 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 $700.00, 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, 2025?................ D E Was your 2025 total household income from page 2, line 32 $40,730 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 2025 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 2025 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? 25100299990101

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 7a and 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. If your pension and/or annuity is fully taxable, use the amount from Federal Form 1040 or 1040-SR, line 5b 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, lines 1i and 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 2025 HOUSEHOLD INCOME. Add lines 28, 29, 30 and 31. Enter here and on page 1, line 1b....... 32 Enter the income amounts from your 2025 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 09/2025 32 Bank Account Withdrawals (see instructions).............................................................................................. 33 State of Rhode Island Division of Taxation 2025 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. 25100299990102

WHEN AND WHERE TO FILE Form RI-1040H must be filed by April 15, 2026. 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, 2026. 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, 2026.

Your property tax relief claim should be filed as soon as possible after December 31, 2025. However, no claim for the year 2025 will be allowed unless such claim is filed by April 15, 2026. For additional filing instructions, see R.I. Gen. Laws § 44-33. Mail your property tax relief claim to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5806.

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 2025. c) Your household income must have been $40,730.00 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 $40,730.00 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 2025 property tax bill. For renters: Copies of three (3) rent receipts for the year 2025, or a copy of your 2025 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 2025. 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 2025 is $700.00. 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 2025 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 6,991 6,991 - 10,480 10,481 - 13,970 13,971 - 17,460 17,461 - 40,730 Step 1 Step 2 State of Rhode Island Division of Taxation 2025 Form RI-1040H Rhode Island Property Tax Relief Claim

State of Rhode Island Division of Taxation 2025 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)................ 1x Modification for taxpayers licensed under RIGL § 21-28.6 and/or RIGL § 21-28.11 for the amount of any expenditure eligible to be claimed as a federal income tax deduction but disallowed under 26 U.S.C. § 280E. RIGL § 44-30-12(c)(13) 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 taxpayers receiving military service pensions under RIGL §44-30-12(c)(11)............................ 1y Total modifications DECREASING Federal AGI. Add lines 1a through 1x and enter as a negative amount................................................. y 1w x Section 174A Amortization Adjustment for research and development expensing [I.R.S. Code 174A]............. Attach supporting documentation for each modification being claimed. Refer to the instructions for more information on each modification. 25100999990101

State of Rhode Island Division of Taxation 2025 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 2m Total modifications INCREASING Federal AGI. Add lines 2a through 2l...................................................... m 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 1y........ 2 1 Total modifications INCREASING Federal AGI. Enter the amount from line 2m 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 Reserved for future use.................................................................................................................................. k 2k Add back of Federal P.L. 119-21, H.R.1 Provisions from 2025 RI Schedule HR1 - Individual....................... l 2l 25100999990102

4. Subtract line 4 from line 2 If the result is more than $29,000, 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. _ . _ _ _ _ $254,250 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 $5,100 by the total number of exemptions ........................................................................................................... 1. 1. 4. Subtract line 4 from line 2. If the result is more than $29,000, 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. _ . _ _ _ _ $254,250 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 $254,250? 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 $7,250. 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. $10,900 $21,800 $21,800 $10,900 $16,350 EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 6 RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2025 STANDARD DEDUCTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 4 Is the amount on line 2 more than $254,250? 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 $7,250. 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. 2025 Tax Rate Schedule - FOR ALL FILING STATUS TYPES Taxable Income (from RI-1040 or RI-1040NR, line 7) Over 0 79,900 But not over Pay --- of the amount over 2,996.25 3.75% 4.75% on excess 0 % 79,900 181,650 79,900 $ $ $ $ + + 181,650 7,829.38 5.99% .......... 181,650 +

4. Subtract line 4 from line 2 If the result is more than $29,000, 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. _ . _ _ _ _ $254,250 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 $5,100 by the total number of exemptions ........................................................................................................... 1. 1. 4. Subtract line 4 from line 2. If the result is more than $29,000, 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. _ . _ _ _ _ $254,250 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 $254,250? 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 $7,250. 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. $10,900 $21,800 $21,800 $10,900 $16,350 EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 6 RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2025 STANDARD DEDUCTION WORKSHEET for RI-1040 or RI-1040NR, Page 1, line 4 Is the amount on line 2 more than $254,250? 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 $7,250. 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. 2025 Tax Rate Schedule - FOR ALL FILING STATUS TYPES Taxable Income (from RI-1040 or RI-1040NR, line 7) Over 0 79,900 But not over Pay --- of the amount over 2,996.25 3.75% 4.75% on excess 0 % 79,900 181,650 79,900 $ $ $ $ + + 181,650 7,829.38 5.99% .......... 181,650 + DRAFT 10/01/2025

RHODE ISLAND TAX RATE SCHEDULE 2025 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 is 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 $ 79,900

$ 3.75% $ 0 79,900 181,650

2,996.25

4.75% 79,900 181,650 ……… 7,829.38

5.99% 181,650 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 $79,900 $181,650 Over

Subtraction 4.75% Taxable Income (line 7) Enter the amount from RI-1040, line 7 or Multiplication amount (a) Multiply (a) by (b) (b) (d) Page T-1 $0.00 $799.00 $3,051.46 $181,650 TAX RATES APPLICABLE TO ALL FILING STATUS TYPES RI-1040NR, line 7 5.99% (c) $79,900 3.75% RHODE ISLAND TAX COMPUTATION WORKSHEET Amount

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 2025 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) 2025 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) 2025 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) 2025 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 2,588 72,000 72,050 2,701 75,000 75,050 2,813 78,000 78,050 2,926 81,000 81,050 3,050 66,050 66,100 2,478 69,050 69,100 2,590 72,050 72,100 2,703 75,050 75,100 2,815 78,050 78,100 2,928 81,050 81,100 3,052 66,100 66,150 2,480 69,100 69,150 2,592 72,100 72,150 2,705 75,100 75,150 2,817 78,100 78,150 2,930 81,100 81,150 3,054 66,150 66,200 2,482 69,150 69,200 2,594 72,150 72,200 2,707 75,150 75,200 2,819 78,150 78,200 2,932 81,150 81,200 3,057 66,200 66,250 2,483 69,200 69,250 2,596 72,200 72,250 2,708 75,200 75,250 2,821 78,200 78,250 2,933 81,200 81,250 3,059 66,250 66,300 2,485 69,250 69,300 2,598 72,250 72,300 2,710 75,250 75,300 2,823 78,250 78,300 2,935 81,250 81,300 3,062 66,300 66,350 2,487 69,300 69,350 2,600 72,300 72,350 2,712 75,300 75,350 2,825 78,300 78,350 2,937 81,300 81,350 3,064 66,350 66,400 2,489 69,350 69,400 2,602 72,350 72,400 2,714 75,350 75,400 2,827 78,350 78,400 2,939 81,350 81,400 3,066 66,400 66,450 2,491 69,400 69,450 2,603 72,400 72,450 2,716 75,400 75,450 2,828 78,400 78,450 2,941 81,400 81,450 3,069 66,450 66,500 2,493 69,450 69,500 2,605 72,450 72,500 2,718 75,450 75,500 2,830 78,450 78,500 2,943 81,450 81,500 3,071 66,500 66,550 2,495 69,500 69,550 2,607 72,500 72,550 2,720 75,500 75,550 2,832 78,500 78,550 2,945 81,500 81,550 3,073 66,550 66,600 2,497 69,550 69,600 2,609 72,550 72,600 2,722 75,550 75,600 2,834 78,550 78,600 2,947 81,550 81,600 3,076 66,600 66,650 2,498 69,600 69,650 2,611 72,600 72,650 2,723 75,600 75,650 2,836 78,600 78,650 2,948 81,600 81,650 3,078 66,650 66,700 2,500 69,650 69,700 2,613 72,650 72,700 2,725 75,650 75,700 2,838 78,650 78,700 2,950 81,650 81,700 3,081 66,700 66,750 2,502 69,700 69,750 2,615 72,700 72,750 2,727 75,700 75,750 2,840 78,700 78,750 2,952 81,700 81,750 3,083 66,750 66,800 2,504 69,750 69,800 2,617 72,750 72,800 2,729 75,750 75,800 2,842 78,750 78,800 2,954 81,750 81,800 3,085 66,800 66,850 2,506 69,800 69,850 2,618 72,800 72,850 2,731 75,800 75,850 2,843 78,800 78,850 2,956 81,800 81,850 3,088 66,850 66,900 2,508 69,850 69,900 2,620 72,850 72,900 2,733 75,850 75,900 2,845 78,850 78,900 2,958 81,850 81,900 3,090 66,900 66,950 2,510 69,900 69,950 2,622 72,900 72,950 2,735 75,900 75,950 2,847 78,900 78,950 2,960 81,900 81,950 3,092 66,950 67,000 2,512 69,950 70,000 2,624 72,950 73,000 2,737 75,950 76,000 2,849 78,950 79,000 2,962 81,950 82,000 3,095 67,000 67,050 2,513 70,000 70,050 2,626 73,000 73,050 2,738 76,000 76,050 2,851 79,000 79,050 2,963 82,000 82,050 3,097 67,050 67,100 2,515 70,050 70,100 2,628 73,050 73,100 2,740 76,050 76,100 2,853 79,050 79,100 2,965 82,050 82,100 3,100 67,100 67,150 2,517 70,100 70,150 2,630 73,100 73,150 2,742 76,100 76,150 2,855 79,100 79,150 2,967 82,100 82,150 3,102 67,150 67,200 2,519 70,150 70,200 2,632 73,150 73,200 2,744 76,150 76,200 2,857 79,150 79,200 2,969 82,150 82,200 3,104 67,200 67,250 2,521 70,200 70,250 2,633 73,200 73,250 2,746 76,200 76,250 2,858 79,200 79,250 2,971 82,200 82,250 3,107 67,250 67,300 2,523 70,250 70,300 2,635 73,250 73,300 2,748 76,250 76,300 2,860 79,250 79,300 2,973 82,250 82,300 3,109 67,300 67,350 2,525 70,300 70,350 2,637 73,300 73,350 2,750 76,300 76,350 2,862 79,300 79,350 2,975 82,300 82,350 3,111 67,350 67,400 2,527 70,350 70,400 2,639 73,350 73,400 2,752 76,350 76,400 2,864 79,350 79,400 2,977 82,350 82,400 3,114 67,400 67,450 2,528 70,400 70,450 2,641 73,400 73,450 2,753 76,400 76,450 2,866 79,400 79,450 2,978 82,400 82,450 3,116 67,450 67,500 2,530 70,450 70,500 2,643 73,450 73,500 2,755 76,450 76,500 2,868 79,450 79,500 2,980 82,450 82,500 3,119 67,500 67,550 2,532 70,500 70,550 2,645 73,500 73,550 2,757 76,500 76,550 2,870 79,500 79,550 2,982 82,500 82,550 3,121 67,550 67,600 2,534 70,550 70,600 2,647 73,550 73,600 2,759 76,550 76,600 2,872 79,550 79,600 2,984 82,550 82,600 3,123 67,600 67,650 2,536 70,600 70,650 2,648 73,600 73,650 2,761 76,600 76,650 2,873 79,600 79,650 2,986 82,600 82,650 3,126 67,650 67,700 2,538 70,650 70,700 2,650 73,650 73,700 2,763 76,650 76,700 2,875 79,650 79,700 2,988 82,650 82,700 3,128 67,700 67,750 2,540 70,700 70,750 2,652 73,700 73,750 2,765 76,700 76,750 2,877 79,700 79,750 2,990 82,700 82,750 3,130 67,750 67,800 2,542 70,750 70,800 2,654 73,750 73,800 2,767 76,750 76,800 2,879 79,750 79,800 2,992 82,750 82,800 3,133 67,800 67,850 2,543 70,800 70,850 2,656 73,800 73,850 2,768 76,800 76,850 2,881 79,800 79,850 2,993 82,800 82,850 3,135 67,850 67,900 2,545 70,850 70,900 2,658 73,850 73,900 2,770 76,850 76,900 2,883 79,850 79,900 2,995 82,850 82,900 3,138 67,900 67,950 2,547 70,900 70,950 2,660 73,900 73,950 2,772 76,900 76,950 2,885 79,900 79,950 2,997 82,900 82,950 3,140 67,950 68,000 2,549 70,950 71,000 2,662 73,950 74,000 2,774 76,950 77,000 2,887 79,950 80,000 3,000 82,950 83,000 3,142 68,000 68,050 2,551 71,000 71,050 2,663 74,000 74,050 2,776 77,000 77,050 2,888 80,000 80,050 3,002 83,000 83,050 3,145 68,050 68,100 2,553 71,050 71,100 2,665 74,050 74,100 2,778 77,050 77,100 2,890 80,050 80,100 3,005 83,050 83,100 3,147 68,100 68,150 2,555 71,100 71,150 2,667 74,100 74,150 2,780 77,100 77,150 2,892 80,100 80,150 3,007 83,100 83,150 3,149 68,150 68,200 2,557 71,150 71,200 2,669 74,150 74,200 2,782 77,150 77,200 2,894 80,150 80,200 3,009 83,150 83,200 3,152 68,200 68,250 2,558 71,200 71,250 2,671 74,200 74,250 2,783 77,200 77,250 2,896 80,200 80,250 3,012 83,200 83,250 3,154 68,250 68,300 2,560 71,250 71,300 2,673 74,250 74,300 2,785 77,250 77,300 2,898 80,250 80,300 3,014 83,250 83,300 3,157 68,300 68,350 2,562 71,300 71,350 2,675 74,300 74,350 2,787 77,300 77,350 2,900 80,300 80,350 3,016 83,300 83,350 3,159 68,350 68,400 2,564 71,350 71,400 2,677 74,350 74,400 2,789 77,350 77,400 2,902 80,350 80,400 3,019 83,350 83,400 3,161 68,400 68,450 2,566 71,400 71,450 2,678 74,400 74,450 2,791 77,400 77,450 2,903 80,400 80,450 3,021 83,400 83,450 3,164 68,450 68,500 2,568 71,450 71,500 2,680 74,450 74,500 2,793 77,450 77,500 2,905 80,450 80,500 3,024 83,450 83,500 3,166 68,500 68,550 2,570 71,500 71,550 2,682 74,500 74,550 2,795 77,500 77,550 2,907 80,500 80,550 3,026 83,500 83,550 3,168 68,550 68,600 2,572 71,550 71,600 2,684 74,550 74,600 2,797 77,550 77,600 2,909 80,550 80,600 3,028 83,550 83,600 3,171 68,600 68,650 2,573 71,600 71,650 2,686 74,600 74,650 2,798 77,600 77,650 2,911 80,600 80,650 3,031 83,600 83,650 3,173 68,650 68,700 2,575 71,650 71,700 2,688 74,650 74,700 2,800 77,650 77,700 2,913 80,650 80,700 3,033 83,650 83,700 3,176 68,700 68,750 2,577 71,700 71,750 2,690 74,700 74,750 2,802 77,700 77,750 2,915 80,700 80,750 3,035 83,700 83,750 3,178 68,750 68,800 2,579 71,750 71,800 2,692 74,750 74,800 2,804 77,750 77,800 2,917 80,750 80,800 3,038 83,750 83,800 3,180 68,800 68,850 2,581 71,800 71,850 2,693 74,800 74,850 2,806 77,800 77,850 2,918 80,800 80,850 3,040 83,800 83,850 3,183 68,850 68,900 2,583 71,850 71,900 2,695 74,850 74,900 2,808 77,850 77,900 2,920 80,850 80,900 3,043 83,850 83,900 3,185 68,900 68,950 2,585 71,900 71,950 2,697 74,900 74,950 2,810 77,900 77,950 2,922 80,900 80,950 3,045 83,900 83,950 3,187 68,950 69,000 2,587 71,950 72,000 2,699 74,950 75,000 2,812 77,950 78,000 2,924 80,950 81,000 3,047 83,950 84,000 3,190 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) 2025 66,000 69,000 72,000 75,000 78,000 81,000 67,000

84,000 84,050 3,192 87,000 87,050 3,335 90,000 90,050 3,477 93,000 93,050 3,620 96,000 96,050 3,762 98,000 98,050 3,857 84,050 84,100 3,195 87,050 87,100 3,337 90,050 90,100 3,480 93,050 93,100 3,622 96,050 96,100 3,765 98,050 98,100 3,860 84,100 84,150 3,197 87,100 87,150 3,339 90,100 90,150 3,482 93,100 93,150 3,624 96,100 96,150 3,767 98,100 98,150 3,862 84,150 84,200 3,199 87,150 87,200 3,342 90,150 90,200 3,484 93,150 93,200 3,627 96,150 96,200 3,769 98,150 98,200 3,864 84,200 84,250 3,202 87,200 87,250 3,344 90,200 90,250 3,487 93,200 93,250 3,629 96,200 96,250 3,772 98,200 98,250 3,867 84,250 84,300 3,204 87,250 87,300 3,347 90,250 90,300 3,489 93,250 93,300 3,632 96,250 96,300 3,774 98,250 98,300 3,869 84,300 84,350 3,206 87,300 87,350 3,349 90,300 90,350 3,491 93,300 93,350 3,634 96,300 96,350 3,776 98,300 98,350 3,871 84,350 84,400 3,209 87,350 87,400 3,351 90,350 90,400 3,494 93,350 93,400 3,636 96,350 96,400 3,779 98,350 98,400 3,874 84,400 84,450 3,211 87,400 87,450 3,354 90,400 90,450 3,496 93,400 93,450 3,639 96,400 96,450 3,781 98,400 98,450 3,876 84,450 84,500 3,214 87,450 87,500 3,356 90,450 90,500 3,499 93,450 93,500 3,641 96,450 96,500 3,784 98,450 98,500 3,879 84,500 84,550 3,216 87,500 87,550 3,358 90,500 90,550 3,501 93,500 93,550 3,643 96,500 96,550 3,786 98,500 98,550 3,881 84,550 84,600 3,218 87,550 87,600 3,361 90,550 90,600 3,503 93,550 93,600 3,646 96,550 96,600 3,788 98,550 98,600 3,883 84,600 84,650 3,221 87,600 87,650 3,363 90,600 90,650 3,506 93,600 93,650 3,648 96,600 96,650 3,791 98,600 98,650 3,886 84,650 84,700 3,223 87,650 87,700 3,366 90,650 90,700 3,508 93,650 93,700 3,651 96,650 96,700 3,793 98,650 98,700 3,888 84,700 84,750 3,225 87,700 87,750 3,368 90,700 90,750 3,510 93,700 93,750 3,653 96,700 96,750 3,795 98,700 98,750 3,890 84,750 84,800 3,228 87,750 87,800 3,370 90,750 90,800 3,513 93,750 93,800 3,655 96,750 96,800 3,798 98,750 98,800 3,893 84,800 84,850 3,230 87,800 87,850 3,373 90,800 90,850 3,515 93,800 93,850 3,658 96,800 96,850 3,800 98,800 98,850 3,895 84,850 84,900 3,233 87,850 87,900 3,375 90,850 90,900 3,518 93,850 93,900 3,660 96,850 96,900 3,803 98,850 98,900 3,898 84,900 84,950 3,235 87,900 87,950 3,377 90,900 90,950 3,520 93,900 93,950 3,662 96,900 96,950 3,805 98,900 98,950 3,900 84,950 85,000 3,237 87,950 88,000 3,380 90,950 91,000 3,522 93,950 94,000 3,665 96,950 97,000 3,807 98,950 99,000 3,902 85,000 85,050 3,240 88,000 88,050 3,382 91,000 91,050 3,525 94,000 94,050 3,667 97,000 97,050 3,810 99,000 99,050 3,905 85,050 85,100 3,242 88,050 88,100 3,385 91,050 91,100 3,527 94,050 94,100 3,670 97,050 97,100 3,812 99,050 99,100 3,907 85,100 85,150 3,244 88,100 88,150 3,387 91,100 91,150 3,529 94,100 94,150 3,672 97,100 97,150 3,814 99,100 99,150 3,909 85,150 85,200 3,247 88,150 88,200 3,389 91,150 91,200 3,532 94,150 94,200 3,674 97,150 97,200 3,817 99,150 99,200 3,912 85,200 85,250 3,249 88,200 88,250 3,392 91,200 91,250 3,534 94,200 94,250 3,677 97,200 97,250 3,819 99,200 99,250 3,914 85,250 85,300 3,252 88,250 88,300 3,394 91,250 91,300 3,537 94,250 94,300 3,679 97,250 97,300 3,822 99,250 99,300 3,917 85,300 85,350 3,254 88,300 88,350 3,396 91,300 91,350 3,539 94,300 94,350 3,681 97,300 97,350 3,824 99,300 99,350 3,919 85,350 85,400 3,256 88,350 88,400 3,399 91,350 91,400 3,541 94,350 94,400 3,684 97,350 97,400 3,826 99,350 99,400 3,921 85,400 85,450 3,259 88,400 88,450 3,401 91,400 91,450 3,544 94,400 94,450 3,686 97,400 97,450 3,829 99,400 99,450 3,924 85,450 85,500 3,261 88,450 88,500 3,404 91,450 91,500 3,546 94,450 94,500 3,689 97,450 97,500 3,831 99,450 99,500 3,926 85,500 85,550 3,263 88,500 88,550 3,406 91,500 91,550 3,548 94,500 94,550 3,691 97,500 97,550 3,833 99,500 99,550 3,928 85,550 85,600 3,266 88,550 88,600 3,408 91,550 91,600 3,551 94,550 94,600 3,693 97,550 97,600 3,836 99,550 99,600 3,931 85,600 85,650 3,268 88,600 88,650 3,411 91,600 91,650 3,553 94,600 94,650 3,696 97,600 97,650 3,838 99,600 99,650 3,933 85,650 85,700 3,271 88,650 88,700 3,413 91,650 91,700 3,556 94,650 94,700 3,698 97,650 97,700 3,841 99,650 99,700 3,936 85,700 85,750 3,273 88,700 88,750 3,415 91,700 91,750 3,558 94,700 94,750 3,700 97,700 97,750 3,843 99,700 99,750 3,938 85,750 85,800 3,275 88,750 88,800 3,418 91,750 91,800 3,560 94,750 94,800 3,703 97,750 97,800 3,845 99,750 99,800 3,940 85,800 85,850 3,278 88,800 88,850 3,420 91,800 91,850 3,563 94,800 94,850 3,705 97,800 97,850 3,848 99,800 99,850 3,943 85,850 85,900 3,280 88,850 88,900 3,423 91,850 91,900 3,565 94,850 94,900 3,708 97,850 97,900 3,850 99,850 99,900 3,945 85,900 85,950 3,282 88,900 88,950 3,425 91,900 91,950 3,567 94,900 94,950 3,710 97,900 97,950 3,852 99,900 99,950 3,947 85,950 86,000 3,285 88,950 89,000 3,427 91,950 92,000 3,570 94,950 95,000 3,712 97,950 98,000 3,855 99,950 100,000 3,950 86,000 86,050 3,287 89,000 89,050 3,430 92,000 92,050 3,572 95,000 95,050 3,715 86,050 86,100 3,290 89,050 89,100 3,432 92,050 92,100 3,575 95,050 95,100 3,717 86,100 86,150 3,292 89,100 89,150 3,434 92,100 92,150 3,577 95,100 95,150 3,719 86,150 86,200 3,294 89,150 89,200 3,437 92,150 92,200 3,579 95,150 95,200 3,722 86,200 86,250 3,297 89,200 89,250 3,439 92,200 92,250 3,582 95,200 95,250 3,724 86,250 86,300 3,299 89,250 89,300 3,442 92,250 92,300 3,584 95,250 95,300 3,727 86,300 86,350 3,301 89,300 89,350 3,444 92,300 92,350 3,586 95,300 95,350 3,729 86,350 86,400 3,304 89,350 89,400 3,446 92,350 92,400 3,589 95,350 95,400 3,731 86,400 86,450 3,306 89,400 89,450 3,449 92,400 92,450 3,591 95,400 95,450 3,734 86,450 86,500 3,309 89,450 89,500 3,451 92,450 92,500 3,594 95,450 95,500 3,736 86,500 86,550 3,311 89,500 89,550 3,453 92,500 92,550 3,596 95,500 95,550 3,738 86,550 86,600 3,313 89,550 89,600 3,456 92,550 92,600 3,598 95,550 95,600 3,741 86,600 86,650 3,316 89,600 89,650 3,458 92,600 92,650 3,601 95,600 95,650 3,743 86,650 86,700 3,318 89,650 89,700 3,461 92,650 92,700 3,603 95,650 95,700 3,746 86,700 86,750 3,320 89,700 89,750 3,463 92,700 92,750 3,605 95,700 95,750 3,748 86,750 86,800 3,323 89,750 89,800 3,465 92,750 92,800 3,608 95,750 95,800 3,750 86,800 86,850 3,325 89,800 89,850 3,468 92,800 92,850 3,610 95,800 95,850 3,753 86,850 86,900 3,328 89,850 89,900 3,470 92,850 92,900 3,613 95,850 95,900 3,755 86,900 86,950 3,330 89,900 89,950 3,472 92,900 92,950 3,615 95,900 95,950 3,757 86,950 87,000 3,332 89,950 90,000 3,475 92,950 93,000 3,617 95,950 96,000 3,760 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) 2025 84,000 87,000 90,000 93,000 96,000 98,000

_ . _ _ _ _ _ . _ _ _ _ State of Rhode Island Division of Taxation 2025 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 03/01/1959? 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 -

$107,000 Married filing separately -

$107,000 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 03/01/1959, 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 03/01/1959........................................................ 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 Do not include amounts from Railroad Retirement Benefits on this 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) - $133,750 Page 18