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Enter the amount of other adjustments increasing federal adjusted gross income (attach explanation). These may include:
(1) Rhode Island fiduciary adjustment as beneficiary of an estate or trust under Section 44-30-17; (2) Income distributed to a resident beneficiary of a trust which was previously taxed to the grantor of the trust for federal income tax purposes but was not taxable as investment income prior to the amendment of Section 44-28-7(d); (3) Interest on indebtedness incurred or continued to purchase or carry obligations or securities the income of which is exempt from Rhode Island personal income tax, to the extent such interest has been deducted in determining federal adjusted gross income or taxable income; (4) Family Education Accounts (5) Bonus depreciation that has been taken for federal purposes that must be added back to Rhode Island income. (See general instructions for more details). (6) Increased Section 179 depreciation that has been taken for federal purposes that must be added back to Rhode Island income. (See general instructions for more details).
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