Social Security Modification Worksheet: Taxable Social Security Income Worksheet for Schedule M, line 1s (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
This worksheet determines eligibility for Rhode Island’s 2024 taxable Social Security income modification and calculates the amount to enter on Schedule M, line 1s. It uses dates of birth, federal adjusted gross income, filing status, and Social Security benefit amounts. Railroad
Who files this form
Use this worksheet to determine your Social Security modification, if any, for Schedule M, line 1s, for tax year 2024.
To qualify, both of these conditions must be met:
- You or your spouse were born on or before May 1, 1958.
- Your federal adjusted gross income (AGI) is less than the amount for your filing status:
- Single or head of household: $104,200.
- Married filing separately: $104,225.
- Married filing jointly or qualifying widow(er): $130,250.
If you do not meet both conditions, the worksheet says to stop. You are not eligible for this modification.
What you'll need
Have these forms and details available to complete the worksheet:
- Your name, Social Security number, and date of birth.
- Your spouse’s date of birth, if applicable.
- Your filing status and federal AGI from RI-1040 or RI-1040NR, line 1.
- Federal Form 1040 or 1040-SR, line 6a, for Social Security benefits, and line 6b, for the taxable amount.
- The amount of Social Security benefits attributable to the person born on or before May 1, 1958, if you need to calculate an eligible percentage.
- Schedule M, page 1, line 1s, where you enter the completed modification amount.
Common mistakes
- Do not include Railroad Retirement Benefits on this worksheet.
- Do not continue to Step 2 unless you answered yes to both eligibility questions, lines 5 and 7.
- If you and your spouse, if applicable, were both born on or before May 1, 1958, enter 1.0000 on line 12 and skip lines 8 through 10.
Questions people ask
Can I qualify if my federal AGI equals the filing-status amount?
No. Line 7 requires your federal AGI to be less than the amount for your filing status.
What if only one spouse meets the birth-date requirement?
If you pass both eligibility checks, enter total Social Security benefits on line 8 and the amount attributable to the person born on or before May 1, 1958, on line 9. Divide line 9 by line 8 to calculate the eligible percentage on line 10, then enter that percentage on line 12.
How do I calculate the modification amount?
Enter taxable Social Security benefits from Federal Form 1040 or 1040-SR, line 6b, on worksheet line 11. Multiply line 11 by the eligible percentage on line 12. Enter the result on line 13 and on Schedule M, page 1, line 1s.
Should I include Railroad Retirement Benefits?
No. The worksheet specifically says not to include those benefits.