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Line 8 - Total, Column B:

PART 3 – BUSINESS ALLOCATION

Enter in column A, line 11, the total net modifica-

Add lines 1 through 7 in column B.

tions to federal adjusted gross income from Form

PERCENTAGE

RI-1040NR, page 1, line 2.

Line 9, Column B – Adjustments: Enter adjust-

Line 1 – Real Property Owned: Enter in column A,

ments from Federal Form 1040, line 36; Federal

Column B – Rhode Island Resident Period:

the amount of real property owned and located in

Form 1040A, line 20 or 1040NR, line 35.

Enter in column B, lines 1 through 10, all income

Rhode Island. Enter in Column B, the amount of

earned and adjustments reported in column A dur-

property owned everywhere.

Line 10, Column B – Adjusted Gross Income:

ing the period you lived in Rhode Island.

This

Subtract line 9, column B from line 8, column B

includes income earned both within and without

Line 2 – Real Property Rented from Others:

Rhode Island.

Enter in Column A, annual rental expense times 8

Line 11, Column B – Net Modifications to

for real and personal property located in Rhode

Federal Adjusted Gross Income: Enter amount

Enter in column B, line 11, the modifications to fed-

Island. Enter in Column B, rental expense times 8

from RI-1040NR, page 5, RI Schedule M, line 3.

eral adjusted gross income attributable to the

for real and personal property located everywhere.

income reported in column B.

Line 12, Column B – Modified Federal Adjusted

Column C – Rhode Island Nonresident Period:

Line 3 – Tangible Property Owned: Enter in

Gross Income: Combine amounts on lines 10, col-

Enter in column C, lines 1 through 10, all income

Column A, the amount of tangible personal proper-

umn B and 11 column B. Amount should equal

earned and adjustments reported in column A dur-

ty located in Rhode Island. Enter in Column B the

amount on Form RI-1040NR, page 1, line 3.

ing the period you were not living in Rhode Island.

amount of tangible personal property located every-

This includes income earned both within and with-

where.

Line 13 – Allocation Percentage: Divide amount

out Rhode Island.

on line 12, column A by amount on line 12, column

Line 4 – Total Property: Enter in Column A, the

B. If the amount on line 12, column A is greater

Enter in column C, line 11, the modifications to fed-

total of Column A, lines 1, 2 and 3. Enter in Column

than the amount on line 12, column B, enter

eral adjusted gross income attributable to the

B, the total of Column B, lines 1, 2 and 3. Then

1.0000. If zero or less, enter 0.0000.

income reported in column C.

divide the amount in Column A by the amount in

Column B and enter the resulting percentage in

Column D – Rhode Island Nonresident Period:

Line 14 – Rhode Island Tax After Credits –

Column C.

Enter in column D, lines 1 through 10, all amounts

Before Allocation: Enter amount from Form RI-

of income and adjustments reported in column C

1040NR, page 1, line 10.

(nonresident period) derived from or connected

Line 5 – Wages, Salaries: Enter in Column A, the

with Rhode Island sources.

amount paid for wages, salaries, and other person-

Line 15 – Rhode Island Tax: Multiply the amount

al service compensation in Rhode Island during the

on line 14 by the percentage on line 13. Enter here

Enter in column D, line 11, the modifications to fed-

year. Enter in Column B, the amount paid for

and on Form RI-1040NR, page 1, line 11.

eral adjusted gross income attributable to the

wages, salaries, and other personal service com-

Check the “Nonresident with income...” box.

income reported in column D.

pensation everywhere during the year. Then divide

the amount in Column A by the amount in Column

PART 2 - ALLOCATION OF WAGE AND

Line 12 – Modified Federal AGI: Combine the

B and enter the resulting percentage in Column C.

SALARY INCOME TO RHODE ISLAND

amounts on lines 10 and 11.

Line 6 – Gross Sales of Merchandise and

Line 1 – Wages, Salaries, Tips, Etc.: Enter total

Line 13 – Total Rhode Island Income: Add the

Charges for Services: Enter in Column A, the

amount of wages, salaries, tips, commissions, etc.

amounts on line 12, column B and line 12, column D.

amount of gross sales of merchandise and charges

reported on your federal return.

for services in Rhode Island during the year. Enter

Line 14 – Allocation Percentage: Divide the

in Column B, the amount of gross sales of mer-

Line 2 – Total Number of Days: Enter the total

amount on line 13 by the amount on Line 12. If line

chandise and charges for services everywhere dur-

number of days in the year. (For a calendar year,

13 is greater than line 12, enter 1.0000. If zero or

ing the year. Then divide the amount in Column A

enter 365 days. For a leap year, enter 366 days.)

less, enter 0.0000.

by the amount in Column B and enter the resulting

percentage in Column C.

Line 3 – Sick Leave: Enter the total number of

Line 15 – Rhode Island Tax After Credits

days you were absent from work due to illness.

–Before Allocation: Enter the amount from Form

Line 7 – Total Percentages: Add percentages in

RI-1040NR, page 1, line 10.

Column C, lines 4, 5 and 6.

Line 4 – Vacation: Enter the total number of days

you were absent from work on vacation.

Line 16 – Rhode Island Income Tax: Multiply the

Line 8 – Business Allocation Percentage: Divide

amount on line 15 by the percentage on line 14. If

line 7 by three or the number of percentages on

Line 5 – Other Non-working Days: Enter the total

you have income earned in another state while you

lines 4, 5 and 6. Enter here and on lines 9, 10, 11,

number of other non-working days, such as

were a resident of Rhode Island, complete part 2 on

12 and 13, Column B.

Saturdays, Sundays and holidays.

page 10. Otherwise, enter tax amount here and on

Form RI-1040NR, page 1, line 11.

Lines 9 through 13: Enter the line number and the

Line 6 – Total Number of Non-working Days:

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

amount of each item of business income (or loss)

Add lines 3, 4 and 5.

reported on RI-1040NR, page 7, schedule II, part 1,

PART 2 - CREDIT FOR INCOME TAXES

column B required to be allocated and multiply by

Line 7 – Total Days Worked in Year: Subtract line

PAID TO ANOTHER STATE AND TAX

the allocation percentage to determine Rhode

6 from line 2.

WORKSHEET

Island amount. Enter the amounts from column C

on the corresponding lines on Form RI-1040NR,

Line 8 – Total Days Worked Outside Rhode

page 7, schedule II, part 1, column A.

Line 17 – Rhode Island Income Tax: Enter the

Island: Enter number of total days worked outside

amount of Rhode Island income tax from Form RI-

Rhode Island.

1040NR, page 9, RI Schedule III, part 1, line 16.

RI SCHEDULE III

Line 9 - Days Worked in Rhode Island: Subtract

PART-YEAR RESIDENT

Line 18 – Income Taxed by Other States, While

line 8 from line 7.

a Rhode Island Resident: Enter the amount of

TAX CALCULATION

income taxed by another state while a Rhode Island

Line 10 – Allocation Percentage: Divide line 9 by

This schedule is only to be completed by part

resident included in the amount on page 9, RI

line 7.

year residents – full year nonresidents com-

Schedule III, part 1, line 10, column B.

plete schedule II on page 7 of Form RI-1040NR.

Line 11 – Rhode Island amount: Multiply amount

Line 19 – Total Rhode Island Income: Enter the

on line 1 by percentage on line 10. Enter here and

Part 1 – Allocation and Tax Worksheet

Rhode Island income reported on page 9, RI

on Form RI-1040NR, page 7, Schedule II, line 1,

Schedule III, part 1, line 13.

column A.

Column A – Income From Federal Return: Enter

in column A, lines 1 through 10, the total amounts

Line 20 – Divide the amount on line 18 by the

of income and adjustments as reported on your fed-

amount on line 19.

eral income tax return.

Page I-6

Instructions For Form Ri-1040nr - For Rhode Island Nonresidents Or Part-Year Residents - 2012 Page 6

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