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