RI-1040NR Schedule II: Full Year Nonresident Tax Calculation (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island's 2025 RI Schedule II calculates Rhode Island income tax for full-year nonresidents filing Form RI-1040NR. It compares Rhode Island and federal income amounts to calculate a tax allocation and includes sections for allocating wages and business income.
Who files this form
The 2025 RI Schedule II is only for full-year nonresidents. It calculates the Rhode Island portion of income and tax for Form RI-1040NR.
Part-year residents must complete RI Schedule III instead.
What you'll need
Have the following available for the entries that apply to you:
- Federal Form 1040 or 1040-SR and Schedule 1 for income and adjustments to adjusted gross income (AGI).
- Form RI-1040NR, including page 1 and RI Schedule M, for the amounts referenced in Part 1.
- Your W-2 to check whether 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, compensation paid, and sales or service charges, plus the business income or loss being allocated.
Enter the name or names shown on Form RI-1040NR and your Social Security number.
Common mistakes
- Using the wrong schedule: Schedule II is only for full-year nonresidents. Part-year residents complete RI Schedule III.
- Using Part 2 when it does not apply: Use it 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.
- Entering inconsistent AGI amounts: Part 1, line 12, column B must equal Form RI-1040NR, page 1, line 3.
- Missing the nonresident checkbox: When transferring the Rhode Island income tax from Part 1, line 15 to Form RI-1040NR, page 1, line 11, check the Nonresident box.
Questions people ask
How is the Part 1 allocation calculated?
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.
Where does the Rhode Island income tax amount go?
Multiply Part 1, line 14 by line 13. Enter the result on line 15 and on Form RI-1040NR, page 1, line 11. Check the Nonresident box.
How does Part 2 allocate wages to Rhode Island?
Subtract nonworking days from total days in the year to find total days worked. Subtract days worked outside Rhode Island to find days worked in Rhode Island. Divide Rhode Island workdays by total workdays, then multiply that fraction by your wages. Include the result on Schedule II, line 1, column A.
How is the business allocation percentage calculated?
Part 3 uses Rhode Island-to-total ratios for 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. Use the resulting percentage to allocate the business income or loss.