Rhode Island Nonresident Income Tax Return Instructions

Nonresident Income Tax Return Instructions
2023 NR Instructions
2023 INSTRUCTIONS FOR FILING RI-1040NR
(FOR RHODE ISLAND NONRESIDENTS OR PART-YEAR RESIDENTS FILING FORM RI-1040NR)

WHAT’S NEW FOR TAX YEAR 2023
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-14 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-12)
Additional changes for tax year 2023 include:
•
New Low-Income Housing tax credit on RI Schedule CR (see instructions on page I-10)
•
New Decreasing Modification for Military Service Pensions on RI Schedule M (see instructions on page I-13)
•
New exemption for Medicaid recipients on Form IND-HEALTH (see instructions on page IND-6)

GENERAL INSTRUCTIONS
The RI-1040NR Nonresident booklet contains returns and instructions for
filing the 2023 Rhode Island Nonresident Individual Income Tax Return.
Read the instructions in this book carefully. For your convenience we have
provided line by line instructions which will aid you in completing your return.
Please print or type so that it will be legible. Fillable forms are available on
our website at www.tax.ri.gov. Check the accuracy of your name(s), address, social security number(s), and the federal identification numbers listed
on RI Schedule W.
These instructions are for the use of non-resident and part-year resident taxpayers only. Full Year resident taxpayers will file their individual income tax
returns on Form RI-1040. Resident forms and instructions are available
upon request at the Rhode Island Division of Taxation and on our website
at: https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms.
Complete your 2023 Federal Income Tax Return first.
It is the basis for preparing your Rhode Island tax return. The Rhode Island tax is based on your federal adjusted income.
Accuracy and attention to detail in completing the return in accordance
with these instructions will facilitate the processing of your tax return. You
may find the following points helpful in preparing your Rhode Island Income
Tax Return.

WHO MUST FILE A RETURN
Every nonresident individual required by the laws of the United States to
file a federal income tax return who has income derived from or connected
with Rhode Island sources must file a Rhode Island individual income tax
return. Nonresidents should complete page 13, Schedule II.
Every part-year individual who was a resident for a period of less than 12
months is required to file a Rhode Island return if he or she is required to file
a federal return. Part-year residents should complete page 15, Schedule III.
Nonresident and part-year resident individuals who are not required to file
a federal income tax return may be required to file a Rhode Island individual
income tax return if he or she has Rhode Island modifications increasing
their Federal Adjusted Gross income.

serting a change in domicile must show:
(1) an intent to abandon the former domicile,
(2) an intent to acquire a new domicile and
(3) actual physical presence in a new domicile.

INCOME OF A NONRESIDENT SUBJECT TO TAX
A nonresident is subject to tax on all items included in his or her total federal income (including his or her distributive share of partnership income or
gain and his or her share of estate or trust income or gain) which are derived
from or connected with Rhode Island sources as follows:
•From real or tangible personal property located in the state.
•From a business, trade, profession or occupation carried on in the
state.
•From services performed in the state.
•Winnings and prizes from the Rhode Island lottery and other gambling establishments in this state.
•A nonresident is not subject to tax on the following classes of income even though included in total federal income:
•Annuities, interest, dividends or gains from the sale or exchange
of intangible personal property unless they are part of the income from
any business, trade, profession or occupation carried on in this state
by the nonresident taxpayer.
•Compensation received for active service in the military forces of
the United States.

INCOME TERMS DEFINED
In these instructions “total federal income” is federal adjusted gross income as defined in the United States Internal Revenue Code (IRC) and applicable regulations. “Total income from Rhode Island sources” is that portion
of your total federal income derived from or connected with Rhode Island
sources. “Total Rhode Island income” is your total income from Rhode Island
sources after making the additions and subtractions described later in these
instructions. Total Rhode Island income of a part-year resident includes total
income from Rhode Island sources for the entire year plus other income received during period of residence in Rhode Island after making the additions
and subtractions described later in these instructions.

DEFINITION OF RESIDENT AND NONRESIDENT
RESIDENT: a person (a) who is domiciled in the State of Rhode Island or
(b) who, even though domiciled outside Rhode Island, maintains a permanent place of abode within the state and spends a total of more than 183
days of the taxable year within the state.
NONRESIDENT: any person not coming within the definition of a resident.
For purposes of the above definition, domicile is found to be a place an 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 as-

JOINT AND SEPARATE RETURNS
JOINT RETURNS: Generally, if two married individuals file a joint federal
income tax return they also must file a joint Rhode Island income tax return.
However, if either one of the married individuals is a resident and the other
is a non-resident, they must file separate returns, unless they elect to file a
joint return as if both were residents of Rhode Island. If the resident spouse
files separately in Rhode Island and a joint federal return is filed for both
spouses, the resident spouse must compute income, exemptions, credits
and tax as if a separate federal return had been filed.
If neither spouse is required to file a federal income tax return and either
or both are required to file a Rhode Island income tax return, they may elect

Page I-1

Revised 11/2023

to file a joint Rhode Island income tax return.
Individuals filing joint Rhode Island income tax returns are both equally liable to pay the tax. They incur what is known as “joint and several liability”
for Rhode Island income tax.

EXTENSION OF TIME

SEPARATE RETURNS: Married individuals filing separate federal income
tax returns must file separate Rhode Island income tax returns.

In General (1) An individual who is required to file a Rhode Island income tax
return shall be allowed an automatic six month extension of time to file
such return.
(2) An application must be prepared in duplicate on Form RI-4868.
(3) The original of the application must be filed on or before the
date prescribed for the filing of the return of the individual with the
Rhode Island Division of Taxation.
(4) The application for extension must show the full amount properly estimated as tax for the taxable year, and the application must be
accompanied by the full remittance of the amount properly estimated
as tax which is unpaid as of the date prescribed for the filing of the return.

MILITARY PERSONNEL
Under the provisions of the Soldiers and Sailors Civil Relief Act the service
pay of members of the armed forces can only be subject to income tax by
the state of which they are legal residents. Place of legal residence at the
time of entry into the service is normally presumed to be the legal state of
residence and remains so until legal residence in another state is established
and service records are changed accordingly. The Rhode Island income tax
is imposed on all the federal taxable income of a resident who is a member
of the armed forces, regardless of where such income is received.
Military pay received by a nonresident service person stationed in Rhode
Island is not subject to Rhode Island income tax. This does not apply to
other income derived from Rhode Island sources, e.g., if the service person
holds a separate job, not connected with his or her military service, income
received from that job is subject to Rhode Island income tax.
In addition, under the provisions of the Military Spouses Residency Relief
Act, income for services performed by the servicemember’s spouse can only
be subject to income tax by the state of which they are legal residents if the
servicemember’s spouse meets certain conditions.
Income for services performed by the servicemember’s spouse in Rhode
Island would be exempt from Rhode Island income tax if the servicemember’s spouse moves to Rhode Island solely to be with the servicemember
complying with military orders sending the servicemember to Rhode Island.
The servicemember and the servicemember’s spouse must also share the
same non-Rhode Island domicile.
However, other income derived from Rhode Island sources such as business income, ownership or disposition of any interest in real or tangible personal property and gambling winnings are still subject to Rhode Island
income tax.
Internal Revenue Code provisions governing armed forces pay while serving 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 2023, the taxpayer’s spouse
or personal representative must file and sign a return for the person who
died if the deceased was required to file a return. A personal representative
can be an executor, administrator or anyone who is in charge of the taxpayer’s property. The person who files 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.

WHEN AND WHERE TO FILE
Rhode Island income tax returns will be considered timely filed if postmarked by Monday, April 15, 2024.
If you are claiming a refund, mail your return to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908 – 5806

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

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

WHERE TO GET FORMS
Forms may be obtained by:
- visiting the Division of Taxation’s website:
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: [email protected]

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, 2024 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-1040NR, 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 schedules that are part of your return, not just those that
have changed because of the amendment. The Supplement can be found
on page 23 of the Nonresident Booklet or on the Division of Taxation’s website at:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

RHODE ISLAND LOTTERY PRIZES AND GAMBLING WINNINGS

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

Winnings and prizes received from the Rhode Island Lottery and other
gambling establishments are taxable under the Rhode Island personal income tax law and are to be included in the income of both residents and
non-residents alike.

ESTIMATED INCOME TAX PAYMENTS

If a taxpayer can reasonably expect to owe more than $250 after allowing
for withholding tax and/or credits, he or she must make estimated tax payments. Estimated tax payments are made on Form RI-1040ES that has inPage I-2

structions for computing the estimated tax and making payments.

BONUS DEPRECIATION

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

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 subsequent years, when federal depreciation is less than what previously would
have been allowed, the difference may be deducted from income as a modification on RI Schedule M - page 1, line 1i for Rhode Island purposes.

An amount due of less than five dollars ($5) need not be remitted.
See “Where and When to File” for mailing instructions.
A REFUND will be made if overpayment of income tax is shown on your
return, unless you indicate on your return that such overpayment is to be
credited to estimated tax liability for 2024. No other application for refund is
necessary. Please note that no refund can be made unless your return is
properly signed.
Refunds of less than $5.00 will not be made unless specifically requested.
See “Where and When to File” for mailing instructions.

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 expires later.
If a claim is made within the three (3) year period, the amount of the refund
cannot exceed the amount of tax paid within that three (3) year period.
If a claim is made within the two (2) year period, the amount of refund
may not exceed the portion of tax paid during the two (2) years preceding
the filing of the claim.
For purposes of this section, any income tax withheld from the taxpayer
during any calendar year and any amount paid as estimated income tax for
a taxable year is deemed to have been paid on the fifteenth day of the fourth
month following the close of the taxable year for which the payments were
being made.
For more information call the Personal Income Tax Section at (401) 5748829, option #3.

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

SIGNATURE
You must sign your Rhode Island income tax return. If filing a joint return,
both married individuals must sign the return. An unsigned return cannot
be processed.
Any paid preparer who prepares a taxpayer’s return must also sign as
“preparer”. If a firm or corporation prepares the return, it should be signed
in the name of the preparer on behalf of the firm or corporation.
If you wish to allow the Tax Division to contact your paid preparer should
questions arise about your return, check the appropriate box 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 § 4430-2.8 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 Section 172. A carry forward can only be used on
the Rhode Island return to the extent that the carry forward is used on the
federal return.
Should you have any questions regarding this matter, please call the Personal Income Tax Section at (401) 574-8829, option #3.

A separate schedule of depreciation must be kept for Rhode Island purposes. 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 depreciation. Depreciation for federal purposes in the first year was $3,700 (30% X
$10,000) + (10% x 7,000). Normal depreciation in the first year would have
been $1,000. The Company should add back on RI Schedule M, line 2d the
amount of $2,700 ($3,700 - $1,000). In subsequent years the company
should deduct $300 ($1000 - $700) each year while depreciation lasts. The
deduction should be on RI Schedule M, line 1i.
If a taxpayer has already filed a return, an amended return should be filed.
Questions on this procedure should be addressed by calling the Personal
Income Tax Section at (401) 574-8829, option #3.

SECTION 179 DEPRECIATION
Rhode Island passed a bill disallowing the increase in the Section 179
depreciation under the Jobs & Growth Tax Relief Reconciliation Act of 2003.
Section 179 depreciation will remain limited to $25,000 for Rhode Island income 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 income. Enter the deduction as a modification on Schedule M - page 1, line
1j.
A separate schedule of depreciation must be kept for Rhode Island purposes. The gain or loss on the sale or other disposition of the asset is to be
determined, for Rhode Island purposes, using the Rhode Island depreciation
schedule.
Legislation passed in July of 2013 sets Rhode Island to conform with the
federal Section 179 deduction amounts for all assets placed in service on
or after January 1, 2015.

TUITION SAVINGS PROGRAM – SECTION 529
A modification decreasing federal adjusted gross income may be
claimed for contributions made to a Rhode Island “qualified tuition 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 “Tuition 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 credits, taxpayers should refer to the Rhode Island law and/or regulations for
specific requirements for each credit such as carry over provisions and the
order in which the credits must be used. Taxpayers claiming credits must
attach RI Schedule CR and the proper form(s) and other documentation to
the return; failure to do so will result in disallowance of the credit. A list of
allowable Rhode Island credits is available on RI Schedule CR.
If you do not see a particular credit on RI Schedule CR, that means the
credit is no longer allowed against personal income tax.
See page I-10 of these instructions for more information.

Page I-3

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 90 days of the due date or the date the completed return was
filed, whichever is later. The interest rate for tax overpayments is 8.50%
(0.0850) 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.

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 schedules that are part of your return, not just those that were changed because
of the amendment. In addition provide any documents required to support
those schedules that are a part of your return. The Supplement can be found
on page 23 of the Nonresident Booklet or on the Division of Taxation’s website at:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

OTHER QUESTIONS
Obviously the foregoing general instructions and the specific instructions
for completing the return form(s) which follow will not answer all questions
that may arise. If you have any doubt regarding completion of your return,
further assistance may be obtained at the Division of Taxation, One Capitol
Hill, Providence RI 02908-5801 or by calling the Personal Income Tax Section at (401) 574-8829, option #3.

USE OF FEDERAL INCOME TAX INFORMATION
All amounts reported from the Federal Forms 1040, 1040-SR and
1040NR, as well as those reported on Form RI-1040NR are subject to verification and audit by the Rhode Island Division of Taxation.

SPECIFIC LINE INSTRUCTIONS
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.

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.

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 political 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.

INCOME, TAX AND CREDITS

Line 1 – Federal Adjusted Gross Income: Enter your federal adjusted
gross income from Federal Form 1040, line 11; Federal Form 1040-SR, line
11; or Federal Form 1040NR, line 11.
Line 2 – Modifications: Enter your net modifications from RI Schedule M,
page 2, line 3. If you are claiming a modification, you must attach RI Schedule M to your return. RI Schedule M is discussed further starting on page
I-11 of these instructions.
Line 3 – Modified Federal Adjusted Gross Income: Determine your modified federal adjusted gross income by combining the amount on line 1 with
the amount on line 2.
Line 4 – Deductions: Enter your Rhode Island standard deduction from the
list below. Rhode Island does not allow the use of federal itemized deductions.
Single $10,000
Married Joint $20,050
Qualifying Widow(er) $20,050
Married Separate $10,025
Head of Household $15,050
However, if line 3 is more than $233,750 see the Standard Deduction Worksheet on the inside of the back cover to compute your Standard Deduction
amount.
NOTE: Nonresident alien individuals are not eligible for the Rhode Island
standard deduction. If you file Federal Form 1040NR, enter $0 on this line.
Line 5 - Subtract line 4 from line 3. If zero or less, enter zero.

Page I-4

Line 6 – Exemptions: Complete RI Schedule E (found on page 5 of the RI1040NR Nonresident booklet) listing the name, social security number, date
of birth and relationship to you of each dependent for whom you are claiming
an exemption. Enter the number of Exemptions from RI Schedule E, line 5
in the box on line 6. Attach RI Schedule E to your RI-1040NR tax return.
RI Schedule E is discussed further on page I-10 of these instructions.
Exemption Amount: Multiply the number of exemptions in the box by
$4,700.
However, if line 3 is more than $233,750 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.

tial coverage, you must complete Form IND-HEALTH and the Shared Responsibility Worksheet to determine the amount of your Individual Mandate
Penalty. (See pages 7 and 8 of this booklet)
For more information refer to the Instructions for the Individual Healthcare
Mandate for Rhode Island Residents - Individual Healthcare Form and
Shared Responsibility Worksheet. (See pages IND-1 - IND-11 of this booklet)
Full-year nonresidents: Do not check the checkbox. The requirement to
maintain minimum essential coverage in Rhode Island does not apply to you.
Line 16a – Total Rhode Island Tax and Checkoff Contributions: Add
lines 13a, 13b, 14, 15a and 15b.
Line 16b - Enter the amount from line 16a.

Line 7 – Rhode Island Taxable Income: Subtract line 6 from line 5. If zero
or less, enter zero.

PAYMENTS

Line 8 – Rhode Island Income Tax: Enter the RI income tax from the RI
Tax Table or Tax Computation Worksheet.
Line 9 – Rhode Island Percentage of Allowable Federal Credits: Enter
the amount of allowable federal credits from page 3, RI Schedule I, line 25.
Line 10 – Rhode Island Tax After Allowable Federal Credits – Before Allocation: Subtract line 9 from line 8. If zero or less, enter zero.
Line 11 – Rhode Island Allocated Income Tax:
If ALL your income is from Rhode Island, check the first box and enter
the amount from line 10 on this line.
If you are a NONRESIDENT with income from outside Rhode Island, complete page 13, RI Schedule II and enter the result on this line. Also, check
the second box.
If you are a PART-YEAR RESIDENT with income from outside Rhode Island, complete page 15, RI Schedule III and enter the result on this line.
Also check the third box.
Line 12 – Other Rhode Island Credits: Enter the amount of Other Rhode
Island credits from page 6, RI Schedule CR, line 9. Attach RI Schedule CR
and your original certificate(s) or carry-forward schedule to your RI-1040NR.

Line 17a – Rhode Island Income Tax Withheld: Enter total amount of
Rhode Island 2023 income tax withheld from Schedule W, line 16. (Attach
state copy of all forms W-2, 1099s, etc. to the front of the return.) Credit for
Rhode Island income tax withheld will be allowed only for those amounts
supported by attached W-2s, 1099s, etc.
RI Schedule W, along with your W-2s, 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 reported on RI Schedule K-1 should
be entered on Schedule W and included in the amount for Line 17a.
RI Schedule K-1 must be attached to your return.
The tax elected to be paid by a Pass-through Entity on Form RI-PTE on behalf of the members or partners of a Pass-through entity shall also be
claimed on RI Schedule W and included in the amount for Line 17a.
Form RI-1099E must be attached to your return.
RI Schedule W is discussed further on page I-9 of these instructions.

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

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 RI-1040NR.

RI Schedule CR is discussed further on page I-10 of these instructions.

Line 17b – 2023 Estimated Payments and Amount Applied from 2022
return: Enter the amount of estimated payments on 2023 Form RI-1040ES
and the amount of overpayment applied from your 2022 return.

Line 13a – Total Rhode Island Income Tax – After Rhode Island Credits:
Subtract line 12 from line 11. If zero or less, enter zero.
Line 13b - Recapture of Prior Year Other Rhode Island Credits: Enter
amount of Credit Recapture from page 6, RI Schedule CR, line 12.
Line 14 – Rhode Island Checkoff Contributions: Enter amount of checkoff
contributions from page 3, RI Checkoff Contributions Schedule, line 33. A
list of the checkoff contributions can be found on page I-9 of these instructions. These checkoff contributions will increase your tax due or reduce your
refund.
Line 15a – Use/Sales Tax Due: Enter the amount of Use/Sales Tax from RI
Schedule U, line 4 or line 8, whichever applies.
RI Schedule U is discussed further on page I-13 of these instructions.
Line 15b – Individual Mandate Penalty: Enter the amount of your individual
mandate penalty from the 2023 Shared Responsibility Worksheet, line 15.
Part-year residents: To certify full year coverage and minimum essential
coverage for the months that you and all member of your tax household were
Rhode Island residents, check the checkbox next to line 15b.
If you and all members of your tax household did not have minimum essen-

Line 17c – Nonresident Withholding on Real Estate Sales in 2023: Enter
the amount of Rhode Island income tax withheld on sales of real estate located in Rhode Island.
Line 17d - RI Earned Income Credit: Enter amount from page 3, RI Schedule EIC, line 38. If you are claiming a RI earned income credit, you must
complete and attach RI Schedule EIC located on page 3 to your RI-1040NR.
Line 17e – Other Payments: Enter any other payments, including advance
payments made with your application for an automatic extension of time to
file (Form RI-4868). Attach a copy of Form RI-4868.
Any pass-through withholding from RI Schedule K-1 or Pass-through
Entity Election Tax from Form RI-1099E must be entered on RI Schedule W and not included in “Other Payments” this line. RI Schedule K1 and Form RI-1099E must be attached to your return.
Line 17f – Total Payments and Credits: Add lines 17a, 17b, 17c, 17d and
17e.
Line 17g - If filing an amended return, enter the amount of any prior overpayments for this tax period (whether refunded or carried forward).

Page I-5

Line 17h - Net Payments: Subtract line 17g from line 17f.
Line 18a – Balance Due: If the amount on line 16b is greater than the
amount of line 17h, SUBTRACT line 17h from line 16b and enter the balance
due on line 18a. This is the amount you owe.
Line 18b – Underestimating Interest Due: Complete Form RI-2210 or
Form RI-2210A. Enter the amount of interest due from Form RI-2210, line
12 or line 22, or Form RI-2210A, line 12 on this line.
Line 18c – Total Amount Due: Add lines 18a and 18b. This amount is
payable in full with your return. Complete Form RI-1040V. Send payment
and Form RI-1040V with your return. An amount due of less than five dollars
($5) need not be paid.
Line 19 – Overpayment: If the amount on line 17h is greater than the
amount on line 16b, SUBTRACT line 16b from line 17h.
If there is an amount due on line 18b for underestimating interest, subtract
line 18b from line 19.
If the amount of underestimating interest due on line 18b is more than the
amount of overpayment from line 19, subtract line 19 from line 18b and enter
the result on line 18c.
Line 20 – Overpayment to be Refunded: Enter the amount of the overpayment on line 19 that is to be refunded. Refunds of less than $5.00 will
not be paid unless specifically requested.
Line 21 - Overpayment to be Applied to 2024:
Enter the amount of overpayment on line 19 which is to be applied to your
2024 estimated tax. (See General Instructions on page I-2)

RI SCHEDULE I
ALLOWABLE FEDERAL CREDIT
Line 22 – Rhode Island Income Tax: Enter the amount from Form RI1040NR, page 1, line 8.
Line 23 – Credit for Child and Dependent Care Expenses: Enter the
amount from Federal Form 1040, Federal 1040-SR or Federal 1040-NR,
Schedule 3, line 2.
Line 24 – Tentative Allowable Federal Credit: Multiply the amount on line
23 by 25%.
Line 25 - Maximum Credit: Enter the amount from line 22 or 24, whichever
is less. Enter here and on Form RI-1040NR, page 1, line 9.

RI SCHEDULE II
NONRESIDENT TAX CALCULATION
This worksheet is located on page 13 of the RI-1040NR Nonresident
booklet and is to be completed by full year nonresidents. Part-year
residents complete RI Schedule III located on page 15 of the RI-1040NR
Nonresident booklet .
These schedules can also be found on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

PART 1 – ALLOCATION & TAX WORKSHEET

Compensation earned partly within and partly without Rhode Island –
If total wage and salary income was earned partly within and partly outside
Rhode Island and your employer does not separately report the amount of
earnings in Rhode Island, determine the amount allocable to Rhode Island
by completing RI Schedule II, Part 2 on page 14 or attaching a separate
schedule detailing how such allocation was made.
The amount allocable to Rhode Island is that portion of your wage and salary
income which the number of days worked in Rhode Island bears to the total
number of days (exclusive of nonworking days, such as Saturday, Sundays,
holidays, sick leave, vacation, etc,) employed both within and outside the
state during the year.
If your compensation subject to allocation depends entirely on volume of
business transacted, as in the case of a salesman working on commission,
do not use RI Schedule II, Part 2. In this event, the amount of compensation
allocable to Rhode Island is that portion of the compensation included in
Column B, line 1 which the volume of business transacted inside the state
bears to the total volume of business transacted both inside and outside the
state. The determining factor in ascertaining where business is transacted
is the location where the services or sales activities were actually performed.
Attach a schedule to your return showing the computation of the allocation
to Rhode Island of compensation based on volume of business transacted.
If your personal service compensation is allocated on a basis other than
those covered in the preceding two paragraphs, please attach a separate
schedule showing complete details.
Line 2, Column A – Interest and Dividends: Enter the amount of interest
and dividends included in federal income which are derived from Rhode Island sources.
Line 3, Column A – Business Income
Enter the amount of net profit (or loss) from a business or profession carried on in Rhode Island.
If the business or profession is carried on both inside and outside Rhode
Island and accounts clearly reflecting income from Rhode Island operations
are maintained, enter the net profit (or loss) from business carried on in
Rhode Island. If your Rhode Island business income is not separate and
distinct from that of other states you shall use the uniform division of income
formula to determine your Rhode Island business income. This involves the
construction of a three-factor formula, which is applied against your total
business income to determine the income allocable to Rhode Island. The
three factors are:
(1) Property in Rhode Island to property everywhere,
(2) Payroll in Rhode Island to payroll everywhere, and
(3) Sales or services in Rhode Island to sales or services everywhere.
Add the result of these three factors and divide by three or the number of
factors. The resulting figure is the percent to be applied against the amount
of total business income to determine the amount derived from Rhode Island
sources. Complete RI Schedule II, Part 3 on page 14. If an approved alternative method of allocation is used, attach schedule.
Line 4, Column A – Sale or Exchange of Property
Capital gain (or loss) – Enter the net capital gain (or loss) determined in
accordance with applicable federal provisions for determining capital gains
and losses. Include on this line only transactions resulting from property located in Rhode Island.
Capital transactions from Rhode Island sources include capital gains or
losses from real or personal property having an actual situs within Rhode
Island whether or not connected with a trade or business. Capital gains or
losses from stocks, bonds, and other intangible personal property used in
or connected with a business, trade or occupation that is carried on within
Rhode Island are subject to Rhode Island income tax. Also to be included
is your share of any capital gain or loss derived from Rhode Island sources
of a partnership of which you are a member, or an estate or trust of which
you are a beneficiary.

Column A, Lines 1 through 10 –
Line 1 – Wages, Salaries, Tips, etc.
Enter the amount of your total wages, salaries, commissions, tips, etc. reported on your federal return which were received for services performed in
Rhode Island.

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

Page I-6

Non-capital Assets: Enter the gain or loss from the sale or exchange of
non-capital assets, which pertain to your Rhode Island transactions by applying to them the appropriate federal provision for determining gains or
losses from the sale or exchange of other than capital assets.
Non-capital transactions from Rhode Island are those non-capital transactions reported on your federal return which pertain to property used in or
connected with a trade, business, profession or occupation carried on in
Rhode Island. Also to be included in your share of any non-capital gain or
loss is any such gain or loss from (1) a partnership of which your are a member or (2) an estate or trust of which your are a beneficiary. If any transactions involve property (other than real property) of a business carried on both
inside and outside Rhode Island, apply the business allocation percentage
applicable. In all cases the federal basis of property is to be used for computing the Rhode Island gain or loss.
Line 5, Column A – Pension and Annuities, Rents, Royalties, Etc.
Enter that portion of rent and royalty income or loss derived from or connected with Rhode Island sources. Include rents and royalties from real
property situated in Rhode Island whether or not used in or connected with
a business, tangible personal property not used in a business if such property has an actual situs in Rhode Island and tangible and intangible personal
property used in or connected with a business, trade, profession or occupation carried on in Rhode Island.

If a business is carried on both inside and outside Rhode Island, the
business allocation percentage should be applied to items included above.
However, no allocation applies to income from real property. Income from
real property is 100% includable if it is located in Rhode Island or it is entirely
excluded if located outside Rhode Island.
Partnership Income: Each partner must report his share of the partnership
income. Include your share of the ordinary income of the partnership, joint
venture, or the like, whose taxable year ends within or with the year covered
by your return, which is derived from Rhode Island sources. If your distributive share of partnership income includes any items of income taxable to a
nonresident (such as capital gains), such items must be included separately.
Attach schedule.
Income from Estates or Trusts: Enter the portion of your share of estate
or trust income which is derived from Rhode Island sources. If your share
includes any specific items of trust or estate income taxable to a nonresident,
you must separately describe the nature of the income.
Line 6, Column A – Farm Income
The above instructions for reporting business income or loss (line 3) including the instructions for reporting when business is carried on both within
and without Rhode Island also apply to reporting farm income.
Line 7, Column A – Miscellaneous income
Enter the portion of this income or loss that is derived from or connected
with Rhode Island sources. This includes but is not limited to taxable Rhode
Island state income tax refunds, Rhode Island unemployment compensation
payments and gambling prizes and winnings from Rhode Island.
Line 8 – Total, Column A:
Add lines 1 through 7 in Column A.
Line 9, Column A – Adjustments
Enter amount from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 26 applicable to Rhode Island income.
If an adjustment item relates to wage or salary income earned partly inside
and partly outside Rhode Island or to income from a business which is carried on both inside and outside Rhode Island, the adjustment item must be
allocated to Rhode Island on the same basis as the income to which it relates. Attach Schedule.
Line 10, Column A – Adjusted Gross Income: Subtract line 9 from line 8.
Line 11, Column A – Modifications to Federal Adjusted Gross Income:
Enter the amount of modifications to federal adjusted gross income attributable to Rhode Island source income.

Line 12, Column A – Modified Rhode Island Source Income: Combine
amounts on lines 10, Column A and 11, Column A.
Column B, Lines 1 through 7 – Enter in Column B the total amounts reported on your federal return for each of the applicable items listed in Column
B.
Line 1, Column B – Wages, salaries, tips, etc.: Enter wages, salaries,
tips, etc. from Federal Form 1040, Federal Form 1040-SR, or Federal Form
1040-NR, line 1z.
Line 2, Column B – Interest and Dividends: Enter interest and dividends,
from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040NR, lines 2b and 3b.
Line 3, Column B – Business Income: Enter business income from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 3.
Line 4, Column B – Sale or Exchange of Property: Enter gains or (loss),
from Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR, line
7, or Federal Form 1040, Federal 1040-SR, or Federal Form 1040-NR,
Schedule 1, line 4.
Line 5, Column B – Pensions and Annuities; Rents, Royalties Ect.:
Enter pensions and annuities; rents, royalties ect, from Federal Form 1040,
Federal Form 1040-SR, or Federal Form 1040-NR, lines 4b and 5b, and
Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR
Schedule 1, line 5.
Line 6, Column B – Farm Income: Enter farm income from Federal Form
1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, line 6.
Line 7, Column B – Miscellaneous Income: Enter miscellaneous income
from Federal Form 1040, Federal Form 1040-SR, line 6b, and Federal Form
1040, Federal Form 1040-SR, or Federal Form 1040-NR, Schedule 1, lines
1, 2a, 7, and 9.
Line 8 - Total, Column B:
Add lines 1 through 7 in Column B.
Line 9, Column B – Adjustments: Enter adjustments from Federal Form
1040 or Federal Form 1040-SR, line 10, or Federal Form 1040-NR, line 10d.
Line 10, Column B – Adjusted Gross Income:
Subtract line 9, Column B from line 8, Column B
Line 11, Column B – Net Modifications to Federal Adjusted Gross Income: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.
Line 12, Column B – Modified Federal Adjusted Gross Income: Combine
amounts on lines 10, Column B and 11 Column B. Amount should equal
amount on Form RI-1040NR, page 1, line 3.
Line 13 – Allocation Percentage: Divide amount on line 12, Column A by
amount on line 12, Column B. If the amount on line 12, Column A is greater
than the amount on line 12, Column B, enter 1.0000. If zero or less, enter
0.0000.
Line 14 – Rhode Island Tax After Credits – Before Allocation: Enter
amount from Form RI-1040NR, page 1, line 10.
Line 15 – Rhode Island Tax: Multiply the amount on line 14 by the percentage on line 13. Enter here and on Form RI-1040NR, page 1, line 11.
Check the “Nonresident with income...” box.

PART 2 - ALLOCATION OF WAGE AND SALARY INCOME TO
RHODE ISLAND
Line 1 – Wages, Salaries, Tips, Etc.: Enter total amount of wages,
salaries, tips, commissions, etc. reported on your federal return.

Line 2 – Total Number of Days: Enter the total number of days in the year.
(For a calendar year, enter 365 days. For a leap year, enter 366 days.)
Page I-7

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

RI SCHEDULE III
PART-YEAR RESIDENT
TAX CALCULATION

Line 4 – Vacation: Enter the total number of days you were absent from
work on vacation.
Line 5 – Other Non-working Days: Enter the total number of other nonworking days, such as Saturdays, Sundays and holidays.

This worksheet is located on page 15 of the RI-1040NR Nonresident
booklet and is only to be completed by part-year residents. Full year
nonresidents complete RI Schedule II on page 13 of Form RI-1040NR.
These schedules can also be found on the Division of Taxation’s website:
https://tax.ri.gov/forms/individual-tax-forms/personal-income-tax-forms

Line 6 – Total Number of Non-working Days: Add lines 3, 4 and 5.
Line 7 – Total Days Worked in Year: Subtract line 6 from line 2.
Line 8 – Total Days Worked Outside Rhode Island: Enter the total number
of days worked outside Rhode Island.

PART 1 – ALLOCATION AND TAX WORKSHEET
Column A – Income From Federal Return:
Enter in Column A, lines 1 through 10, the total amounts of income and adjustments as reported on your federal income tax return.

Line 9 - Days Worked in Rhode Island: Subtract line 8 from line 7.
Line 10 – Allocation Percentage: Divide line 9 by line 7.

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

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

PART 3 – BUSINESS ALLOCATION PERCENTAGE

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

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

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

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

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

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

Column A, Line 5 – Pensions and Annuities; Rents, Royalties Ect.:
Enter pensions and annuities; rents, royalties ect, from Federal Form 1040,
Federal Form 1040-SR, or Federal Form 1040-NR, lines 4b and 5b, and
Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR,
Schedule 1, line 5

Line 4 – Total Property: Enter in Column A, the total of Column A, lines 1,
2 and 3. Enter in Column B, the total of Column B, lines 1, 2 and 3. Then
divide the amount in Column A by the amount in Column B and enter the resulting percentage in Column C.

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

Line 5 – Wages, Salaries: Enter in Column A, the amount paid for wages,
salaries, and other personal service compensation in Rhode Island during
the year. Enter in Column B, the amount paid for wages, salaries, and other
personal service compensation everywhere during the year. Then divide the
amount in Column A by the amount in Column B and enter the resulting percentage in Column C.

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

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

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

Line 7 – Total Percentages: Add all percentages from Column C, lines 4,
5 and 6.
Line 8 – Business Allocation Percentage: Divide line 7 by three or the
number of percentages on lines 4, 5 and 6. Enter here and on lines 9, 10,
11, 12 and 13, Column B.
Lines 9 through 13: Enter the line number and the amount of each item of
business income (or loss) reported on RI-1040NR, page 13, RI Schedule II,
Part 1, Column B required to be allocated and multiply by the allocation percentage to determine Rhode Island amount. Enter the amounts from Column C on the corresponding lines on Form RI-1040NR, page 13, RI
Schedule II, Part 1, Column A.

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

Column A, Line 10, – Adjusted Gross Income:
Subtract line 9, Column B from line 8, Column A.
Column A, Line 11 – Net Modifications to Federal Adjusted Gross Income: Enter amount from RI-1040NR, RI Schedule M - page 2, line 3.
Column B – Rhode Island Resident Period:
Enter in Column B, lines 1 through 10, all income earned and adjustments
reported in Column A during the period you lived in Rhode Island. This includes income earned both inside and outside Rhode Island.
Enter in Column B, line 11, the modifications to federal adjusted gross income attributable to the income reported in Column B.
Column C – Rhode Island Nonresident Period:
Enter in Column C, lines 1 through 10, all income earned and adjustments
reported in Column A during the period you were not living in Rhode Island.
This includes income earned both inside and outside Rhode Island.
Enter in Column C, line 11, the modifications to federal adjusted gross in-

Page I-8

come attributable to the income reported in Column C.
Column D – Rhode Island Nonresident Period:
Enter in Column D, lines 1 through 10, all amounts of income and adjustments reported in Column C (nonresident period) derived from or connected
with Rhode Island sources.
Enter in Column D, line 11, the modifications to federal adjusted gross income attributable to the income reported in Column D.
Line 12 – Modified Federal AGI: Combine the amounts on lines 10 and 11.
Line 13 – Total Rhode Island Income: Add the amounts on line 12, Column
B and line 12, Column D.
Line 14 – Allocation Percentage: Divide the amount on line 13 by the
amount on line 12, Column A. If line 13 is greater than line 12, Column A,
enter 1.0000. If zero or less, enter 0.0000.
Line 15 – Rhode Island Tax After Credits –Before Allocation: Enter the
amount from Form RI-1040NR, page 1, line 10.
Line 16 – Rhode Island Income Tax: Multiply the amount on line 15 by the
percentage on line 14. If you have income earned in another state while
you were a resident of Rhode Island, complete Part 2 on page 14. Otherwise, enter tax amount here and on Form RI-1040NR, page 1, line 11.
Check the “Part-year resident...” box.

RI CHECK-OFF
CONTRIBUTIONS SCHEDULE
NOTE: These checkoff contributions will increase your tax due or reduce your refund. All checkoff contributions are voluntary.
Lines 26 through 32 – Contributions: A contribution to the following programs may be made by checking the appropriate box(es) or by entering the
amount you want to contribute. All such contributions are deposited as general revenues.
(26)
Drug Program Account
(27)
Olympic Contribution
(28)
Rhode Island Organ Transplant Fund
(29)
RI Council on the Arts
(30)
Rhode Island Non-game Wildlife Appropriation
(31)
Childhood Disease Victims’ Fund and
Substance Use and Mental Health Leadership Council of RI
(32)
Rhode Island Military Family Relief Fund
Line 33 – Total Contributions: Add lines 26 through 32. Enter the total
here and on page 1, line 14.

RI SCHEDULE EIC
EARNED INCOME CREDIT

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

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

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

Line 35 – The RI percentage rate for 2023 is 15%.
Line 36 – Multiply line 34 by line 35.

Line 18 – Income Taxed by Other States, While a Rhode Island Resident: Enter the amount of income taxed by another state while a Rhode Island resident included in the amount on page 15, RI Schedule III, part 1, line
10, Column B.
Line 19 – Total Rhode Island Income: Enter the Rhode Island income reported on page 15, RI Schedule III, Part 1, line 13.

Line 37 – Rhode Island Allocation: Enter the amount of your RI allocation
from Form RI-1040NR, page 13, RI Schedule II, line 13 or Form RI-1040NR,
page 15, RI Schedule III, line 14. If all income is from Rhode Island, enter
1.0000.
Line 38 – Total Rhode Island Earned Income Credit: Multiply line 36 by
line 37. Enter here and on Form RI-1040NR, page 2, line 17d.

Line 20 – Divide the amount on line 18 by the amount on line 19. If greater
than 1.0000, enter 1.0000.

SCHEDULE W
RHODE ISLAND WITHHOLDING INFORMATION

Line 21 – Multiply the amount on line 17 by the percentage on line 20.
Line 22 – Tax Due and Paid to Other State: Enter the amount of income
tax due and paid to the other state. Also, enter the abbreviation for the name
of the other state in the space provided.

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

Line 23 – Enter the amount from line 18 above.
Line 24 – Other State’s Adjusted Gross Income: Enter the amount of total
adjusted gross income reported on the income tax return filed with the other
state. Attach a completed signed copy of the return filed with the other
state.
Line 25 – Divide the amount on line 23 by the amount on line 24. If greater
than 1.0000, enter 1.0000.

If claiming Rhode Island income tax withheld on Form RI-1040NR, page 2,
line 17a, RI Schedule W must be completed and attached along with the actual form W-2 or 1099 showing the Rhode Island tax withheld amount.
Lines 1 - 15:
Please complete columns A, B, C, D and E for each W-2 and 1099 showing
Rhode Island withholding.
Column A: For each W-2, 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.

Line 26 – Multiply the amount on line 22 by the percentage on line 25.
Line 27 – Maximum Tax Credit: Enter the amount on line 17, 21 or 26
whichever is the SMALLEST.
Line 28 – Rhode Island Income Tax: Subtract the amount on line 27 from
the amount on line 17. Enter here and on Form RI-1040NR, page 1, line
11. Check the “Part-year resident...” box.
NOTE: If, while a resident, you had income taxed by two or more other
states, make a separate calculation using Form RI-1040NR-MU which can
be found on page 11 of this booklet.

Column B: For each W-2, 1099, etc. being entered, leave blank if the information 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 passthrough entity that has elected to pay Rhode Island tax on Form RI-PTE,
enter the amount of tax paid on behalf of you and/or your spouse, if 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”.

Page I-9

Not filing Form RI-PTE along with all RI-1099E(s) and/or not providing
RI-1099E(s) with your personal income tax return may delay the processing of your return.

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

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

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

Column D: For each W-2, enter the employer’s state identification number
from box 15 of the W-2.

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

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 number.

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

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

RI SCHEDULE CR
OTHER RI CREDITS

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 withholding 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-1040NR, line
17a.
Line 17 - Enter the number of W-2s, 1099s, and other forms entered on lines
1-15 showing Rhode Island income tax withheld.
RI 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 Form RI-PTE, attach a copy of
Form RI-PTE, and Form RI-1099E showing the amount of Rhode Island
source income earned from, and Rhode Island tax paid on your behalf by,
the pass-through entity. You must also enter the amount of tax paid on your
and/or your spouse’s, if applicable, behalf as a modification increasing federal adjusted gross income on RI Schedule M, line 2h.

RI SCHEDULE E
DEPENDENT SCHEDULE
RI Schedule E can be found on page 5 of the RI-1040NR Nonresident 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
(2023) for further guidance.
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-1040NR.

RI Schedule CR can be found on page 6 of the RI-1040NR Nonresident
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 Credit(s)” being used on
your RI-1040NR. 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-1040NR, page 1, line 12.
Proper documentation must be submitted for each credit you are using
or carrying forward.
If you are using amounts carried forward from prior years, attach a schedule
showing the year of credit origination and any amounts used to date.
If you are using amounts passed through to you, attach documentation supporting the credit given to the entity, as well as, documentation of your share
of the credit(s).
Any missing or incomplete documentation will cause a delay in processing
your return.

Pursuant to 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 use is not listed on lines 1 through 8, that means
the credit is no longer allowed against personal income tax. Entering an
amount for an ineligible credit on one of these lines or on an attached statement