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us-ri/guidance/tax/adv-2025-22/page-1 — Page 1 · Axiom

Page 1

15 rules

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Encodings · 15

Encoded from this provision

us-ri/policy/income_tax/resident_core_liability_pipeline

ri_pit_2026_deduction_and_exemption_allowed_percentageus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

name: ri_pit_2026_deduction_and_exemption_allowed_percentage
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: >-
  Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and
  increment
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            If income exceeds the range, the taxpayer cannot claim a standard
            deduction, personal or dependency exemption amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if not ri_pit_2026_supported_profile_applies:
        0
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_start:
        ri_pit_2026_full_allowed_percentage
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_first_step_ceiling:
        ri_pit_2026_eighty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_second_step_ceiling:
        ri_pit_2026_sixty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_third_step_ceiling:
        ri_pit_2026_forty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_end:
        ri_pit_2026_twenty_percent_allowed
      else:
        0

ri_pit_2026_exemption_unitus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 personal and dependency exemption unit

name: ri_pit_2026_exemption_unit
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Rhode Island personal and dependency exemption amounts by Tax Year
            2025 2026 $5,100 $5,250
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '5250'

ri_pit_2026_full_allowed_percentageus-ri/guidance/tax/adv-2025-22/page-1 · parameter

Full deduction and exemption percentage before phaseout

name: ri_pit_2026_full_allowed_percentage
kind: parameter
dtype: Rate
period: Year
source: Full deduction and exemption percentage before phaseout
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Most taxpayers are able to claim the full amount of their applicable
            standard deduction, personal exemptions, and dependency exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '1'

ri_pit_2026_phaseout_endus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout upper endpoint

name: ri_pit_2026_phaseout_end
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: 2026 $261,000 to $290,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '290800'

ri_pit_2026_phaseout_incrementus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout increment

name: ri_pit_2026_phaseout_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Phaseout increment (amount used in computing phaseout), which was
            $7,250 for 2025, will be $7,450 for 2026
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '7450'

ri_pit_2026_phaseout_startus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout lower endpoint

name: ri_pit_2026_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: 2026 $261,000 to $290,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '261000'

ri_pit_2026_standard_deduction_head_of_householdus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 head-of-household deduction

name: ri_pit_2026_standard_deduction_head_of_household
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 head-of-household deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Head of household $16,350 $16,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '16800'

ri_pit_2026_standard_deduction_joint_or_surviving_spouseus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction

name: ri_pit_2026_standard_deduction_joint_or_surviving_spouse
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Married filing jointly* $21,800 $22,400
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: '*Or qualifying widow or widower.'
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '22400'

ri_pit_2026_standard_deduction_single_or_separateus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 single and married-separate deduction

name: ri_pit_2026_standard_deduction_single_or_separate
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 single and married-separate deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Single $10,900 $11,200
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Married filing separately $10,900 $11,200
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '11200'

ri_pit_2026_status_standard_deduction_before_phaseoutus-ri/guidance/tax/adv-2025-22/page-1 · derived

ADV 2025-22 page 1 filing-status standard deductions

name: ri_pit_2026_status_standard_deduction_before_phaseout
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1 filing-status standard deductions
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter_table
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Rhode Island standard deduction amounts by Tax Year Filing status
            2025 2026
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if not ri_pit_2026_supported_profile_applies:
        0
      elif ri_pit_2026_is_married_filing_jointly or
      ri_pit_2026_is_qualifying_surviving_spouse:
        ri_pit_2026_standard_deduction_joint_or_surviving_spouse
      elif ri_pit_2026_is_head_of_household:
        ri_pit_2026_standard_deduction_head_of_household
      else:
        ri_pit_2026_standard_deduction_single_or_separate

ri_pit_2026_phaseout_first_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

First TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_first_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: First TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_start + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_second_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

Second TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_second_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Second TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_first_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_third_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

Third TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_third_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Third TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_second_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_profile_candidate_exemptionus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout

name: ri_pit_2026_profile_candidate_exemption
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Phase-out range for standard deduction, exemption amounts by Tax
            Year
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_exemption_before_phaseout
      * ri_pit_2026_deduction_and_exemption_allowed_percentage

ri_pit_2026_profile_candidate_standard_deductionus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout

name: ri_pit_2026_profile_candidate_standard_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            if a taxpayer’s federal adjusted gross income (as modified for Rhode
            Island tax purposes) falls within a certain income range, these
            amounts are limited
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_status_standard_deduction_before_phaseout
      * ri_pit_2026_deduction_and_exemption_allowed_percentage

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

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Rules

ri_pit_2026_deduction_and_exemption_allowed_percentage

Derived

source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

- name: ri_pit_2026_deduction_and_exemption_allowed_percentage
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              If income exceeds the range, the taxpayer cannot claim a standard deduction, personal
              or dependency exemption amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if not ri_pit_2026_supported_profile_applies:
          0
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_start:
          ri_pit_2026_full_allowed_percentage
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_first_step_ceiling:
          ri_pit_2026_eighty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_second_step_ceiling:
          ri_pit_2026_sixty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_third_step_ceiling:
          ri_pit_2026_forty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_end:
          ri_pit_2026_twenty_percent_allowed
        else:
          0

ri_pit_2026_exemption_unit

Parameter

source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit

- name: ri_pit_2026_exemption_unit
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Rhode Island personal and dependency exemption amounts by Tax Year 2025 2026 $5,100
              $5,250
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '5250'

ri_pit_2026_full_allowed_percentage

Parameter

source: Full deduction and exemption percentage before phaseout

- name: ri_pit_2026_full_allowed_percentage
  kind: parameter
  dtype: Rate
  period: Year
  source: Full deduction and exemption percentage before phaseout
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Most taxpayers are able to claim the full amount of their applicable standard
              deduction, personal exemptions, and dependency exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1'

ri_pit_2026_phaseout_end

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint

- name: ri_pit_2026_phaseout_end
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: 2026 $261,000 to $290,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '290800'

ri_pit_2026_phaseout_increment

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout increment

- name: ri_pit_2026_phaseout_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Phaseout increment (amount used in computing phaseout), which was $7,250 for 2025,
              will be $7,450 for 2026
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '7450'

ri_pit_2026_phaseout_start

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint

- name: ri_pit_2026_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: 2026 $261,000 to $290,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '261000'

ri_pit_2026_standard_deduction_head_of_household

Parameter

source: ADV 2025-22 page 1, TY2026 head-of-household deduction

- name: ri_pit_2026_standard_deduction_head_of_household
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 head-of-household deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Head of household $16,350 $16,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '16800'

ri_pit_2026_standard_deduction_joint_or_surviving_spouse

Parameter

source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction

- name: ri_pit_2026_standard_deduction_joint_or_surviving_spouse
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Married filing jointly* $21,800 $22,400
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: '*Or qualifying widow or widower.'
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '22400'

ri_pit_2026_standard_deduction_single_or_separate

Parameter

source: ADV 2025-22 page 1, TY2026 single and married-separate deduction

- name: ri_pit_2026_standard_deduction_single_or_separate
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 single and married-separate deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Single $10,900 $11,200
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Married filing separately $10,900 $11,200
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '11200'

ri_pit_2026_status_standard_deduction_before_phaseout

Derived

source: ADV 2025-22 page 1 filing-status standard deductions

- name: ri_pit_2026_status_standard_deduction_before_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1 filing-status standard deductions
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Rhode Island standard deduction amounts by Tax Year Filing status 2025 2026
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if not ri_pit_2026_supported_profile_applies:
          0
        elif ri_pit_2026_is_married_filing_jointly or ri_pit_2026_is_qualifying_surviving_spouse:
          ri_pit_2026_standard_deduction_joint_or_surviving_spouse
        elif ri_pit_2026_is_head_of_household:
          ri_pit_2026_standard_deduction_head_of_household
        else:
          ri_pit_2026_standard_deduction_single_or_separate

ri_pit_2026_phaseout_first_step_ceiling

Derived

source: First TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_first_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: First TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_start + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_second_step_ceiling

Derived

source: Second TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_second_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Second TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_first_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_third_step_ceiling

Derived

source: Third TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_third_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Third TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_second_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_profile_candidate_exemption

Derived

source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout

- name: ri_pit_2026_profile_candidate_exemption
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phase-out range for standard deduction, exemption amounts by Tax Year
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_exemption_before_phaseout
        * ri_pit_2026_deduction_and_exemption_allowed_percentage

ri_pit_2026_profile_candidate_standard_deduction

Derived

source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout

- name: ri_pit_2026_profile_candidate_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              if a taxpayer’s federal adjusted gross income (as modified for Rhode Island tax
              purposes) falls within a certain income range, these amounts are limited
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_status_standard_deduction_before_phaseout
        * ri_pit_2026_deduction_and_exemption_allowed_percentage

loading…

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Whole section

Encodings · 15

Encoded from this provision

us-ri/policy/income_tax/resident_core_liability_pipeline

ri_pit_2026_deduction_and_exemption_allowed_percentageus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

name: ri_pit_2026_deduction_and_exemption_allowed_percentage
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: >-
  Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and
  increment
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            If income exceeds the range, the taxpayer cannot claim a standard
            deduction, personal or dependency exemption amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if not ri_pit_2026_supported_profile_applies:
        0
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_start:
        ri_pit_2026_full_allowed_percentage
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_first_step_ceiling:
        ri_pit_2026_eighty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_second_step_ceiling:
        ri_pit_2026_sixty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_third_step_ceiling:
        ri_pit_2026_forty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_end:
        ri_pit_2026_twenty_percent_allowed
      else:
        0

ri_pit_2026_exemption_unitus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 personal and dependency exemption unit

name: ri_pit_2026_exemption_unit
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Rhode Island personal and dependency exemption amounts by Tax Year
            2025 2026 $5,100 $5,250
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '5250'

ri_pit_2026_full_allowed_percentageus-ri/guidance/tax/adv-2025-22/page-1 · parameter

Full deduction and exemption percentage before phaseout

name: ri_pit_2026_full_allowed_percentage
kind: parameter
dtype: Rate
period: Year
source: Full deduction and exemption percentage before phaseout
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Most taxpayers are able to claim the full amount of their applicable
            standard deduction, personal exemptions, and dependency exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '1'

ri_pit_2026_phaseout_endus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout upper endpoint

name: ri_pit_2026_phaseout_end
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: 2026 $261,000 to $290,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '290800'

ri_pit_2026_phaseout_incrementus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout increment

name: ri_pit_2026_phaseout_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Phaseout increment (amount used in computing phaseout), which was
            $7,250 for 2025, will be $7,450 for 2026
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '7450'

ri_pit_2026_phaseout_startus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 phaseout lower endpoint

name: ri_pit_2026_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: 2026 $261,000 to $290,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '261000'

ri_pit_2026_standard_deduction_head_of_householdus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 head-of-household deduction

name: ri_pit_2026_standard_deduction_head_of_household
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 head-of-household deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Head of household $16,350 $16,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '16800'

ri_pit_2026_standard_deduction_joint_or_surviving_spouseus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction

name: ri_pit_2026_standard_deduction_joint_or_surviving_spouse
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Married filing jointly* $21,800 $22,400
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: '*Or qualifying widow or widower.'
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '22400'

ri_pit_2026_standard_deduction_single_or_separateus-ri/guidance/tax/adv-2025-22/page-1 · parameter

ADV 2025-22 page 1, TY2026 single and married-separate deduction

name: ri_pit_2026_standard_deduction_single_or_separate
kind: parameter
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1, TY2026 single and married-separate deduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Single $10,900 $11,200
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Married filing separately $10,900 $11,200
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '11200'

ri_pit_2026_status_standard_deduction_before_phaseoutus-ri/guidance/tax/adv-2025-22/page-1 · derived

ADV 2025-22 page 1 filing-status standard deductions

name: ri_pit_2026_status_standard_deduction_before_phaseout
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: ADV 2025-22 page 1 filing-status standard deductions
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter_table
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Rhode Island standard deduction amounts by Tax Year Filing status
            2025 2026
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if not ri_pit_2026_supported_profile_applies:
        0
      elif ri_pit_2026_is_married_filing_jointly or
      ri_pit_2026_is_qualifying_surviving_spouse:
        ri_pit_2026_standard_deduction_joint_or_surviving_spouse
      elif ri_pit_2026_is_head_of_household:
        ri_pit_2026_standard_deduction_head_of_household
      else:
        ri_pit_2026_standard_deduction_single_or_separate

ri_pit_2026_phaseout_first_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

First TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_first_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: First TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_start + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_second_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

Second TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_second_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Second TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_first_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_third_step_ceilingus-ri/guidance/tax/adv-2025-22/page-1 · derived

Third TY2026 phaseout increment above the lower endpoint

name: ri_pit_2026_phaseout_third_step_ceiling
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Third TY2026 phaseout increment above the lower endpoint
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ri_pit_2026_phaseout_second_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_profile_candidate_exemptionus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout

name: ri_pit_2026_profile_candidate_exemption
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            Phase-out range for standard deduction, exemption amounts by Tax
            Year
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_exemption_before_phaseout
      * ri_pit_2026_deduction_and_exemption_allowed_percentage

ri_pit_2026_profile_candidate_standard_deductionus-ri/guidance/tax/adv-2025-22/page-1 · derived

Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout

name: ri_pit_2026_profile_candidate_standard_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            if a taxpayer’s federal adjusted gross income (as modified for Rhode
            Island tax purposes) falls within a certain income range, these
            amounts are limited
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_status_standard_deduction_before_phaseout
      * ri_pit_2026_deduction_and_exemption_allowed_percentage

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

ri_pit_2026_deduction_and_exemption_allowed_percentage

Derived

source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

- name: ri_pit_2026_deduction_and_exemption_allowed_percentage
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              If income exceeds the range, the taxpayer cannot claim a standard deduction, personal
              or dependency exemption amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if not ri_pit_2026_supported_profile_applies:
          0
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_start:
          ri_pit_2026_full_allowed_percentage
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_first_step_ceiling:
          ri_pit_2026_eighty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_second_step_ceiling:
          ri_pit_2026_sixty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_third_step_ceiling:
          ri_pit_2026_forty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_end:
          ri_pit_2026_twenty_percent_allowed
        else:
          0

ri_pit_2026_exemption_unit

Parameter

source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit

- name: ri_pit_2026_exemption_unit
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 personal and dependency exemption unit
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Rhode Island personal and dependency exemption amounts by Tax Year 2025 2026 $5,100
              $5,250
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '5250'

ri_pit_2026_full_allowed_percentage

Parameter

source: Full deduction and exemption percentage before phaseout

- name: ri_pit_2026_full_allowed_percentage
  kind: parameter
  dtype: Rate
  period: Year
  source: Full deduction and exemption percentage before phaseout
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Most taxpayers are able to claim the full amount of their applicable standard
              deduction, personal exemptions, and dependency exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1'

ri_pit_2026_phaseout_end

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint

- name: ri_pit_2026_phaseout_end
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout upper endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: 2026 $261,000 to $290,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '290800'

ri_pit_2026_phaseout_increment

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout increment

- name: ri_pit_2026_phaseout_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              Phaseout increment (amount used in computing phaseout), which was $7,250 for 2025,
              will be $7,450 for 2026
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '7450'

ri_pit_2026_phaseout_start

Parameter

source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint

- name: ri_pit_2026_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 phaseout lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: 2026 $261,000 to $290,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '261000'

ri_pit_2026_standard_deduction_head_of_household

Parameter

source: ADV 2025-22 page 1, TY2026 head-of-household deduction

- name: ri_pit_2026_standard_deduction_head_of_household
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 head-of-household deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Head of household $16,350 $16,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '16800'

ri_pit_2026_standard_deduction_joint_or_surviving_spouse

Parameter

source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction

- name: ri_pit_2026_standard_deduction_joint_or_surviving_spouse
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 joint and qualifying-surviving-spouse deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Married filing jointly* $21,800 $22,400
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: '*Or qualifying widow or widower.'
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '22400'

ri_pit_2026_standard_deduction_single_or_separate

Parameter

source: ADV 2025-22 page 1, TY2026 single and married-separate deduction

- name: ri_pit_2026_standard_deduction_single_or_separate
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1, TY2026 single and married-separate deduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Single $10,900 $11,200
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Married filing separately $10,900 $11,200
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '11200'

ri_pit_2026_status_standard_deduction_before_phaseout

Derived

source: ADV 2025-22 page 1 filing-status standard deductions

- name: ri_pit_2026_status_standard_deduction_before_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: ADV 2025-22 page 1 filing-status standard deductions
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Rhode Island standard deduction amounts by Tax Year Filing status 2025 2026
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if not ri_pit_2026_supported_profile_applies:
          0
        elif ri_pit_2026_is_married_filing_jointly or ri_pit_2026_is_qualifying_surviving_spouse:
          ri_pit_2026_standard_deduction_joint_or_surviving_spouse
        elif ri_pit_2026_is_head_of_household:
          ri_pit_2026_standard_deduction_head_of_household
        else:
          ri_pit_2026_standard_deduction_single_or_separate

ri_pit_2026_phaseout_first_step_ceiling

Derived

source: First TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_first_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: First TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_start + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_second_step_ceiling

Derived

source: Second TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_second_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Second TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_first_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_phaseout_third_step_ceiling

Derived

source: Third TY2026 phaseout increment above the lower endpoint

- name: ri_pit_2026_phaseout_third_step_ceiling
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Third TY2026 phaseout increment above the lower endpoint
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_2026_phaseout_second_step_ceiling + ri_pit_2026_phaseout_increment

ri_pit_2026_profile_candidate_exemption

Derived

source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout

- name: ri_pit_2026_profile_candidate_exemption
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Section 44-30-2.6(c)(3)(C)-(E) and ADV 2025-22 TY2026 phaseout
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phase-out range for standard deduction, exemption amounts by Tax Year
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_exemption_before_phaseout
        * ri_pit_2026_deduction_and_exemption_allowed_percentage

ri_pit_2026_profile_candidate_standard_deduction

Derived

source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout

- name: ri_pit_2026_profile_candidate_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Section 44-30-2.6(c)(3)(B) and ADV 2025-22 phaseout
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              if a taxpayer’s federal adjusted gross income (as modified for Rhode Island tax
              purposes) falls within a certain income range, these amounts are limited
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_status_standard_deduction_before_phaseout
        * ri_pit_2026_deduction_and_exemption_allowed_percentage

RHODE ISLAND DIVISION OF TAXATION - PAGE 1 OF 4

Rhode Island Department of Revenue Division of Taxation

ADV 2025-22 Tax Administration ADVISORY FOR TAXPAYERS AND TAX PROFESSIONALS November 3, 2025

Inflation-adjusted amounts set for Tax Year 2026 Division also posts changes for certain items involving 2025 Tax Year

PROVIDENCE, R.I. – The Rhode Island Division of Taxation today provides the standard deduction amounts, tax bracket ranges, and other key items for Rhode Island Personal Income Tax for tax years beginning on or after January 1, 2026.

The inflation-adjusted amounts apply for Tax Year 2026. This means the adjusted amounts will not appear on tax returns in 2026 covering Tax Year 2025. However, they are important to know now for tax-planning purposes and will be the amounts on tax returns seen in early 2027 for Tax Year 2026.

The inflation-adjusted amounts will also aid tax professionals and taxpayers throughout 2026 for many purposes, including making any needed adjustments to withholding or estimated payments. The inflation-adjusted amounts are presented in the following tables.

Tax Year 2026 Tables

Rhode Island standard deduction amounts by Tax Year Filing status 2025 2026 Single $10,900 $11,200 Married filing jointly* $21,800 $22,400 Head of household $16,350 $16,800 Married filing separately $10,900 $11,200 *Or qualifying widow or widower. Note: Amounts are determined based on inflation as calculated by U.S. Bureau of Labor Statistics and applied to formulas under Rhode Island General Laws § 44-30-2.6.

Rhode Island personal and dependency exemption amounts by Tax Year 2025 2026 $5,100 $5,250

Most taxpayers are able to claim the full amount of their applicable standard deduction, personal exemptions, and dependency exemptions. However, if a taxpayer’s federal adjusted gross income (as modified for Rhode Island tax purposes) falls within a certain income range, these amounts are limited.

If income exceeds the range, the taxpayer cannot claim a standard deduction, personal or dependency exemption amount. The income ranges are listed in the following table.

Phase-out range for standard deduction, exemption amounts by Tax Year 2025 2026 $254,250 to $283,250 $261,000 to $290,800 Phaseout increment (amount used in computing phaseout), which was $7,250 for 2025, will be $7,450 for 2026.