Tax Rate Schedule and Worksheets: Tax Rate Schedule, Deduction and Exemption Worksheets (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
The 2025 Rhode Island Tax Rate Schedule and Worksheets help calculate tax, the standard deduction, and exemptions for Form RI-1040 or RI-1040NR. The worksheets use your modified federal adjusted gross income to determine deduction and exemption amounts, including any phaseouts.
What you'll need
The 2025 schedule and worksheets use information from your RI-1040 or RI-1040NR. Have these details available:
- Your filing status, to select the standard deduction.
- Your modified federal adjusted gross income (AGI) from page 1, line 3.
- Your total number of exemptions.
- Your taxable income from line 7, to use the tax rate schedule.
Common mistakes
- Continuing when the worksheet tells you to stop. If your modified federal AGI is not more than $254,250, both worksheets tell you to stop and transfer the amount from worksheet line 1 to your return. Use page 1, line 4 for the standard deduction and page 1, line 6 for exemptions.
- Claiming an amount after the full phaseout applies. If the result of subtracting $254,250 from your modified federal AGI is more than $29,000, the worksheets tell you to stop. Enter $0 on RI-1040 or RI-1040NR, page 1, line 4 for the standard deduction and line 6 for exemptions.
Questions people ask
What are the standard deduction amounts for 2025 before any phaseout?
- Single: $10,900.
- Married filing jointly: $21,800.
- Qualifying widow(er): $21,800.
- Married filing separately: $10,900.
- Head of household: $16,350.
How do I calculate the starting exemption amount?
Multiply $5,100 by your total number of exemptions. The exemption worksheet then checks whether a phaseout applies based on your modified federal AGI.
How do I round the phaseout calculation?
Both worksheets direct you to divide line 5 by $7,250. If the result is not a whole number, increase it to the next higher whole number. The printed example increases 0.0004 to 1.
Does the 2025 tax rate schedule apply to every filing status?
Yes. The schedule is labeled for all filing status types. It uses taxable income from RI-1040 or RI-1040NR, line 7.