RI Schedule M: Rhode Island Modifications to Federal AGI (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
The 2025 RI Schedule M reports Rhode Island modifications that increase or decrease federal adjusted gross income (AGI). It calculates the net modification entered on Form RI-1040 or RI-1040NR.
Who files this form
The 2025 RI Schedule M is used to report Rhode Island modifications that increase or decrease federal adjusted gross income (AGI). The net modification amount carries to RI-1040 or RI-1040NR, page 1, line 2.
The schedule lists specific allowable adjustments, including certain retirement income, tuition saving program contributions, depreciation adjustments, and pass-through entity tax adjustments. An adjustment not listed on the schedule is not an allowable Rhode Island adjustment to federal AGI.
What you'll need
- Attach supporting documentation for every modification you claim. The form does not specify the exact documents needed for each modification.
- Provide your name and Social Security number on both pages.
- The taxable Social Security income and certain pension or annuity income modification fields mark primary and spouse dates of birth as required.
Common mistakes
- Missing amounts or supporting documents: Enter each modification amount on its corresponding line and attach documentation supporting it. Otherwise, processing of your return may be delayed.
- Claiming an adjustment that is not listed: The form states that unlisted modifications are not allowable Rhode Island adjustments to federal AGI.
Questions people ask
How do I total modifications that decrease federal AGI?
Add page 1, lines 1a through 1x, and enter the total as a negative amount on line 1y.
How do I calculate and report the net modification?
Add page 2, lines 2a through 2l, and enter the total increases on line 2m. In the “Net Modifications to Federal AGI” section, enter the page 1, line 1y amount on line 1 and the line 2m amount on line 2. Combine those amounts on line 3, then enter the result on RI-1040 or RI-1040NR, page 1, line 2.
What is the limit for tuition saving program contributions?
For 2025, the listed modification for section 529 account contributions cannot exceed $500, or $1,000 for a joint return.
Can I use the prior-year pass-through entity tax deduction modification if I am not a cash-basis taxpayer?
The form labels the “Deduction for Pass-Through Entity Tax claimed in Prior Year” modification as “CASH BASIS ONLY.”