RI Schedule HR1-Individual: Addback of Federal P.L. 119-21, H.R.1 Provisions (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
The 2025 RI Schedule HR1 - Individual reports federal deductions under P.L. 119-21, H.R.1 that must be added back to determine Rhode Island Modified Federal AGI. It totals the listed adjustments for business interest, research and development expensing, business asset depreciatio
Who files this form
The 2025 RI Schedule HR1 - Individual is for adding back the listed federal P.L. 119-21, H.R.1 deductions taken on your federal return when determining your Rhode Island Modified Federal AGI.
The listed items are:
- Business interest expense deductions.
- Section 174A research and development expensing adjustments.
- Depreciation of business assets under Section 179(b).
- Qualified sound recording production deductions.
What you'll need
The schedule asks for your name and Social Security number. Depending on which deductions apply, it references:
- Federal Form 1040, Schedule C, line 16, or RI Schedule K-1, Section II, line 5, for business interest expense.
- RI Schedule K-1, Section II, line 6, for the Section 174A research and development expensing adjustment.
- Your business asset depreciation amount under Section 179(b).
- RI Schedule K-1, Section II, line 8, for the qualified sound recording production deduction.
The total is carried to RI Schedule M, line 2k.
Questions people ask
What is this schedule used for?
It adds back the listed P.L. 119-21, H.R.1 deductions taken on your federal return to determine your Rhode Island Modified Federal AGI for tax year 2025.
Where do I find the business interest expense amount?
Line 1a references Federal Form 1040, Schedule C, line 16, or RI Schedule K-1, Section II, line 5.
Where does the total go?
Add lines 1a through 1e. Enter the total on line 1f and on RI Schedule M, line 2k.
What is line 1e for?
The form marks line 1e as reserved for future use.