RI-1040NR Schedule II: Full Year Nonresident Tax Calculation (2024)

Who files this form

The 2024 RI Schedule II is only for full-year nonresidents to calculate Rhode Island income tax. Part-year residents complete RI Schedule III instead.

What you'll need

Have these forms and figures available to complete Schedule II:

• Your federal Form 1040 or 1040-SR, and Schedule 1 if applicable, for income and adjustments to adjusted gross income (AGI).
• Your RI-1040NR and RI Schedule M for modified federal AGI, net modifications, and tax before allocation.
• Your W-2 to check whether your wages have already been allocated by state.
• If completing Part 2, your wage amount and counts of sick leave, vacation, other nonworking days, and days worked outside Rhode Island.
• If completing Part 3, Rhode Island and total amounts for property, annual net rental rates, compensation paid, sales or service charges, and business income or loss to be allocated.

Enter the name or names shown on RI-1040NR and your Social Security number.

Common mistakes

• Do not use Schedule II as a part-year resident. The form directs part-year residents to Schedule III.
• Use Part 2 only if you worked for the same employer in more than one state and your wages or salary have not been allocated on your W-2.
• Check that Part 1, line 12, column B equals RI-1040NR, page 1, line 3.
• Transfer the tax from Part 1, line 15 to RI-1040NR, page 1, line 11, and check the Nonresident box.

Questions people ask

Which column is for Rhode Island income in Part 1?

Column A is for Rhode Island amounts. Column B is for federal amounts.

How do I calculate the allocation on Part 1, line 13?

Divide line 12, column A by line 12, column B. If column A is greater than column B, enter 1.0000. If the amount is zero or less, enter 0.0000.

How does Part 2 allocate wages to Rhode Island?

Subtract nonworking days from total days in the year to find total days worked. Then subtract days worked outside Rhode Island to find days worked in Rhode Island. Divide Rhode Island workdays by total workdays and multiply that percentage by the wages on Part 2, line 1. Include the result on Schedule II, line 1, column A. For 2024, the form lists 366 total days in the year.

How is the business allocation percentage calculated in Part 3?

Calculate the Rhode Island share of property, compensation paid, and sales or service charges. Add the percentages on lines 4, 5, and 6, then divide by three or by the number of percentages on those lines. Apply the resulting percentage to the business income or loss being allocated.

Official sources

• https://tax.ri.gov/forms