Amended Supplement: Explanation of Changes to Income, Deductions and Credits (2025)

Who files this form

This supplement is used to explain changes to income, deductions and credits on an amended Rhode Island Form RI-1040, RI-1040NR or RI-1041. For each item you are changing, enter the line number from the form and explain the reason for the change.

What you'll need

• The name(s) shown on Form RI-1040, RI-1040NR or RI-1041 and your Social Security number.
• The line number and reason for each change.
• All schedules and forms that were part of your original return, not just those being adjusted.
• A copy of any amended federal or other state return that caused this amendment.
• The updated W-2, 1099 or K-1 if a change or correction to that document caused this amendment.

Common mistakes

• Leaving out required information. Your amended return may not be approved if you do not attach it.
• Including only the forms being changed. Include all schedules and forms from your original return. A complete return is needed for timely processing.
• Omitting an amended federal or other state return. Attach a copy if that amendment caused the Rhode Island amendment.
• Omitting a corrected income document. Attach the updated W-2, 1099 or K-1 if its change or correction caused the amendment.

Questions people ask

Which returns does this supplement cover?

It covers Rhode Island Forms RI-1040, RI-1040NR and RI-1041.

How do I explain a change?

Enter the line number from the form for each item you are changing and give the reason for each change.

Do I need to include schedules that have not changed?

Yes. Include all schedules and forms that were part of your original return, not just those being adjusted.

What if an amended federal or other state return caused this amendment?

You must attach a copy of the amended return or returns.

What if a corrected W-2, 1099 or K-1 caused this amendment?

You must attach the updated document.

Official sources

• https://tax.ri.gov/forms