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Line 21 – Multiply the amount on line 17 by the

Line 38 – Enter the smaller of line 34 or line 37.

Credit under RIGL §44-33.2-3(e)(2) and RIGL §44-

percentage on line 20.

31.2-9(5), respectively.

Line 39 – Subtract line 38 from line 37. If zero, skip

Line 22 – Tax Due and Paid to Other State: Enter

line 40A through line 41 and enter the amount from

Line 1H – Recapture of Scituate Medical Savings

the amount of income tax liability paid to the other

line 38 on line 42. Otherwise, continue to line 40A.

Account modifications under RIGL §44-30-

state. Also, enter the name of the other state in the

25.1(d)(3)(i).

space provided.

Line 40A – The refundable RI percentage is 15%.

Line 1I - Total Modifications Increasing Federal

Line 23 – Enter the amount from line 18 above.

Line 40B – Multiply line 39 by line 40A.

Adjusted Gross Income: Add lines 1A through 1H.

Line 24 – Other State’s Adjusted Gross Income:

Line 40C – Rhode Island Allocation: enter the

Modifications Decreasing Federal AGI:

Enter the amount of total adjusted gross income

amount of your RI allocation from Form RI-1040NR,

reported on the income tax return filed with the

page 7, RI Schedule II, line 13 or Form RI-1040NR,

Line 2A – Income from obligations of the United

other state. Attach a completed signed copy of

page 9, RI Schedule III, line 14. If all income is from

States Government to the extent included in adjust-

ed gross income for federal tax purposes but

the return filed with the other state.

Rhode Island, enter 1.0000.

exempt for state purposes. However, this amount

shall be reduced by any investment interest

Line 25 – Divide the amount on line 23 by the

Line 41 – Rhode Island Refundable Earned

incurred or continued on the obligation which has

amount on line 24.

Income Credit: Multiply line 40B by line 40C.

been taken as a federal itemized deduction.

Example – US Government Series E bond interest.

Line 26 – Multiply the amount on line 22 by the per-

Line 42 – Total Rhode Island Earned Income

Taxpayers claiming these modifications must sub-

centage on line 25.

Credit: Add lines 38 and 41. Enter here and on

mit a schedule showing the source and amount of

Form RI-1040NR, page 1, line 17D.

income claimed to be exempt. RIGL §44-30-12(c)(1)

Line 27 – Maximum Tax Credit: Enter the amount

on line 17, 21 or 26 whichever is the SMALLEST.

Line 2B – Rhode Island fiduciary adjustment as

SCHEDULE W

beneficiary of an estate or trust under RIGL §44-30-17.

Line 28 – Rhode Island Income Tax: Subtract the

RHODE ISLAND W2 AND

amount on line 27 from the amount on line 17.

Line 2C – Elective deduction for new research and

1099 INFORMATION

Enter here and on Form RI-1040NR, page 1, line

development facilities under RIGL §44-32-1.

If claiming Rhode Island income tax withheld on

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

Form RI-1040NR, page 1, line 17A, RI Schedule W

NOTE: If, while a resident, you had income taxed

Line 2D – Railroad Retirement benefits included in

must be completed and attached. See RI Schedule

by two or more other states, a separate computa-

gross income for federal income tax purposes but

W for additional instructions.

tion should be made on a multiple state credit

exempt from state income taxes under the laws of

schedule (RI-1040NR-MU). This schedule can be

the United States.

obtained by calling the RI Division of Taxation at

(401) 574-8970 or at our web site

SCHEDULE M

Line 2E – Qualifying investment in a certified ven-

ture capital partnership under RIGL §44-43-2.

MODIFICATIONS TO FEDERAL

ADJUSTED GROSS INCOME

Line 2F – Family Education Accounts under RIGL

A complete list of modifications is available on

RI CHECK-OFF

§44-30-25(f).

RI Schedule M.

CONTRIBUTIONS SCHEDULE

Modification amounts must be entered on the

Line 2G – Tuition Saving Program (section 529

appropriate modification line.

NOTE: These checkoff contributions will

accounts) RIGL §44-30-12(c)(4) - A modification

You must attach all supporting schedules to

increase your tax due or reduce your refund. All

decreasing federal adjusted gross income may be

any modification claimed.

checkoff contributions are voluntary.

claimed for any contributions made to a Rhode

If modification amounts are not listed proper-

Island account under the tuition savings program.

ly on this schedule and/or supporting docu-

Lines 26 through 32 – Contributions: A contribu-

The maximum modification shall not exceed $500,

ments are not attached, the processing of your

tion to the following programs may be made by

$1,000 if a joint return. (See General Instructions

return will be delayed.

checking the appropriate box(es) or by entering the

on page I-3 for more details).

amount you want to contribute. All such contribu-

Modifications INCREASING Federal AGI:

tions are deposited as general revenues.

Line 2H – Exemptions from tax on profit or gain for

(26)

Drug Program Account

writers, composers and artists residing within a sec-

Line 1A – Income from obligations of any state or

(27)

Olympic Contribution

tion of the defined Economic Development Zone as

its political subdivision, other than Rhode Island

(28)

Rhode Island Organ Transplant Fund

defined in RIGL §44-30-1.1 within the cities of

under RIGL §44-30-12(b)(1) and §44-30-12(b)(2).

(29)

RI Council on the Arts

Newport, Providence, Pawtucket, Woonsocket or

(30)

Rhode Island Non-game Wildlife Appropriation

Warwick, or the Towns of Little Compton, Tiverton,

Line 1B – Rhode Island fiduciary adjustment as

(31)

Childhood Disease Victims’ Fund

Warren or Westerly and creating artistic works

beneficiary of an estate or trust under RIGL §44-30-17.

(32)

Rhode Island Military Family Relief Fund

while a resident of the Zone. Taxpayers claiming

these modifications must submit a schedule show-

Line 1C – Recapture of Family Education Account

Line 33 – Total Contributions: Add lines 26

ing the source and amount of income claimed to be

Modifications under RIGL §44-30-25(g).

through 32. Enter the total here and on page 1, line

exempt.

14.

Line 1D – Bonus depreciation that has been taken

Line 2I – Depreciation that has not been taken for

for federal purposes that must be added back to

federal purposes because of the bonus deprecia-

Rhode Island income under RIGL §44-61-1 (See

tion that must be subtracted from Rhode Island

General Instructions on page I-2 for more details).

RI SCHEDULE EIC

income - RIGL §44-61-1. (See General Instructions

EARNED INCOME CREDIT

on page I-2 for more details)

Line 1E – Increased Section 179 depreciation that

has been taken for federal purposes that must be

Line 34 – Rhode Island Income Tax: Enter the

Line 2J – Depreciation that has not been taken for

added back to Rhode Island income under RIGL

amount from Form RI-1040NR, page 1, line 13A.

federal purposes because of the increased section

§44-61-1.1 (See General Instructions on page I-2

179 depreciation was not taken originally - RIGL

for more details).

Line 35 – Federal Earned Income Credit: Enter

§44-61-1.1. (See General Instructions on page I-2

the amount of Federal Earned Income Credit from

for more details).

Line 1F – Recapture of Tuition Savings Program

Federal Form 1040, line 64a; 1040A, line 38a or

modifications (section 529 accounts) under RIGL

1040EZ, line 8a.

Line 2K – Allowable modification for performance

§44-30-12(b)(4) (See General Instructions on page

based compensation realized by an eligible

I-3 for more details).

Line 36 – The RI percentage rate for 2012 is 25%.

employee under the Rhode Island Jobs Growth Act

under RIGL §42-64.11-4.

Line 1G – Recapture of Historic Structures - Tax

Line 37 – Multiply line 35 by line 36.

Credit or Motion Picture Production Company Tax

Page I-7

Instructions For Form Ri-1040nr - For Rhode Island Nonresidents Or Part-Year Residents - 2012 Page 7

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