(1) Rhode Island fiduciary adjustment as beneficiary of an estate or trust under Section 44-30-17;

(2) Interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States to the extent included in gross income for federal income tax purposes but exempt from state income taxes under the laws of the United States;

(3) Elective deduction for new research and development facilities. (attach form RI-1040RD);

(4) Railroad Retirement benefits included in gross income for federal income tax purposes but exempt from state income taxes under the laws of the United States;

(5) Qualifying investment in a certified venture capital partnership;

(6) Family Education Accounts Enter amount of modification decreasing federal AGI from RI- 1040FEA;

(7) Tuition Saving Program (section 529 accounts) - A modification decreasing federal adjusted grossincome may be claimed for any contributions made to an account under the tuition savings program. The maximum modification shall not exceed $500, $1,000 if a joint return.

(8) Exemptions from tax on profit or gain for writers, composers and artists residing within a section of the defined Economic Development Zone within the cities of Pawtucket & Providence and the Town of Westerly and creating artistic works while a resident of the Zone. Taxpayers claiming these modifications must submit a schedule showing the source and amount of income claimed to be exempt.

(9) Depreciation that has not been taken for federal purposes because of the bonus depreciation that must be subtracted from Rhode Island income. (See general instructions for more details).

(10) Depreciation that has not been taken for federal purposes because of the increased section 179 depreciation was not taken originally. (See general instructions for more details).

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