Social Security Modification Worksheet: Taxable Social Security Income Worksheet for Schedule M, line 1s (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
This worksheet determines eligibility for Rhode Island’s 2025 taxable Social Security income modification and calculates the amount to enter on Schedule M, line 1s. It uses dates of birth, filing status, federal adjusted gross income, 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 2025.
To qualify, both of these conditions must be met:
- You or your spouse must have been born on or before March 1, 1959.
- Your federal adjusted gross income (AGI) must be less than the amount for your filing status:
- Single or head of household: $107,000.
- Married filing separately: $107,000.
- Married filing jointly or qualifying widow(er): $133,750.
If either condition is not met, the worksheet says to stop. You are not eligible for this modification.
What you'll need
Have these forms and details available:
- Your name, Social Security number, date of birth, and 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 benefits attributable to the person born on or before March 1, 1959, if you need to calculate an eligible percentage.
- Schedule M, page 1, line 1s, where you enter the resulting modification.
Common mistakes
- Do not include Railroad Retirement Benefits on this worksheet.
- Do not continue to Step 2 unless you answer yes to both eligibility questions, lines 5 and 7.
- If you and your spouse, if applicable, were both born on or before March 1, 1959, enter 1.0000 on line 12 and skip lines 8 through 10.
- Remember to enter the modification from line 13 on Schedule M, page 1, line 1s.
Questions people ask
What is this worksheet used for?
It determines the amount, if any, of your Social Security modification on Schedule M, line 1s, for tax year 2025.
What if my federal AGI equals the limit for my filing status?
You are not eligible. Line 7 requires your federal AGI to be less than the filing status amount, not equal to it.
How do I calculate the eligible percentage if only one spouse meets the birth-date requirement?
Enter Social Security benefits from Federal Form 1040 or 1040-SR, line 6a, on worksheet line 8. On line 9, enter the portion attributable to the person born on or before March 1, 1959. Divide line 9 by line 8 and enter the result on line 10, then carry it to line 12.
How is the final modification calculated?
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.