RI Schedule 174A: Section 174A Amortization Worksheet (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Schedule 174A is a worksheet for reporting Section 174A research and experimental expenditures and their amortization. It calculates the amount to add back on your 2025 Rhode Island return and the Rhode Island amortization deduction.
Who files this form
For tax year 2025, RI Schedule 174A asks whether you elected to amortize Section 174A research and experimental expenditures for the tax year.
- If yes, the form says not to complete this schedule.
- If no, complete the schedule and attach it to your tax return.
The worksheet includes reporting directions for entities and sole proprietors.
What you'll need
The worksheet calls for the following information:
- Name, federal employer identification number, and tax year.
- The amount of Section 174A research and experimental expenditures claimed on this tax year’s federal return.
- For costs whose amortization begins during 2025: a description, amortization start date, amortizable amount, code section, period or percentage, and amortization for the year.
- For each applicable amortization begin year: the amortizable amount, amortization percentage, and annual Rhode Island deduction amount.
The form does not list specific supporting documents to submit.
How to file
If you answered no to the amortization election question, complete RI Schedule 174A and attach it to your tax return.
Report the calculated amounts as directed:
- Rhode Island addback: Enter it on line 1b of 2025 RI Schedule HR1 - Entity. Sole proprietors use line 1b of 2025 RI Schedule HR1 - Individual.
- Rhode Island amortization deduction: Add the annual Rhode Island amounts for all applicable years. Enter the total on RI-1065, Schedule B, line 1f; RI-1120C, Schedule B, line 1h; or RI-1120S, Schedule B, line 1f. Sole proprietors use RI Schedule M, line 1x.
The worksheet does not provide a mailing address or e-filing directions.
Common mistakes
- Completing the worksheet after answering yes to the election question. The form specifically says not to complete it if you elected to amortize Section 174A research and experimental expenditures for this tax year.
- Leaving the completed worksheet off your return. If you answered no, the form directs you to complete it and attach it to your tax return.
- Using the 2022, 2023, or 2024 rows without meeting the stated eligibility rule. The footnote says those years apply only to entities that are eligible small business taxpayers with annual gross revenues of $31 million or less.
Questions people ask
What costs does this worksheet address?
It addresses Section 174A research and experimental expenditures and their amortization for Rhode Island purposes.
Should I complete the worksheet if I made the amortization election for 2025?
No. The form says not to complete this schedule if you made that election for the tax year. If you did not, complete it and attach it to your tax return.
Can I include amounts from earlier amortization begin years?
Part 2 lists 2025, 2024, 2023, and 2022. The 2022 through 2024 rows apply only to entities that are eligible small business taxpayers with annual gross revenues of $31 million or less.
Where does a sole proprietor report the worksheet amounts?
Report the addback on line 1b of 2025 RI Schedule HR1 - Individual and the Rhode Island amortization deduction on RI Schedule M, line 1x.