Rhode Island Business Allocation Percentage

RI Schedule III - FOR NON-RESIDENTS ONLY

THIS SCHEDULE IS ONLY TO BE COMPLETED BY PART-YEAR RESIDENTS. FULL YEAR NONRESIDENTS COMPLETE RI SCHEDULE II.

A part-year resident is a person who changed his legal residence by moving into or out of Rhode Island at any time during the year 2020. If you are a part-year resident you should complete this schedule. If you did not earn any income outside the state of Rhode Island while you were living in Rhode Island, complete part 1 below. If any of your income earned while you were living in Rhode Island was taxed by another state, complete Part 1 and Part 2 of this Schedule. If at any time during 2020 you were not a legal resident of RI, DO NOT COMPLETE THIS SCHEDULE. Complete RI Schedule II.

Wages, salaries, tips, etc from Federal Form 1040 or 1040-SR, line 1

Interest and dividends from Federal Form 1040 or 1040-SR, lines 2b and 3b

Business income from Federal Form 1040 or 1040-SR, Schedule 1, line 3

Sale or exchange of property from Fed Form 1040 or 1040-SR, line 6 and Sch 1, line 4

Pension and annuities; rents, royalties, etc. from Fed Form 1040 or 1040-SR, lines 4b and 4d, and Schedule 1, line 5..

Farm income from Federal Form 1040 or 1040-SR, Schedule 1, line 6

Miscellaneous income from Federal Form 1040 or 1040-SR, line 5b, and Schedule 1, lines 1, 2a, 7, and 9

TOTAL. Add lines 1 through 7 in column A

Adjustments to AGI from Federal Form 1040 or 1040-SR line 10

Adjusted gross income. Subtract line 9 column B from line 8 column A

Net modifications to Fed AGI from RI1040NR, RI Schedule M, line 3

Modified Fed AGI. Combine lines 10 and 11. Amount in column A must equal the amount on RI-1040NR, page 1, line 3.

TOTAL RI INCOME. Add line 12 from column B and line 12 from column D

Allocation. Divide line 13 by line 12, column A. If line 13 is greater than line 12, column A, enter 1.0000

RI tax after allowable federal credits before allocation from RI-1040NR, page 1, line 10