Form Ri 100A – Fill Out and Use This PDF

StateofRhodesadivisioofaxatio

Form RI-100A

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FILING FEE: $50.00 - DEATH CERTIFICATE REQUIRED

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PART 1 - NET TAXABLE ESTATE

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PART 2 - COMPUTATION OF TAX - DECEDENT DOMICILED IN RHODE ISLAND

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StateofRhodesadivisioofaxatio

Form RI-100A

ateaxReturateofdeathoorafter

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StateofRhodesadivisioofaxatio

Form RI-100A

ateaxReturateofdeathoorafter

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PART 5 - GENERAL INFORMATION (continued)

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StateofRhodesadivisioofaxatio

Form RI-100A

ateaxReturateofdeathoorafter

ecedetsa	ecedetssociasecurityuer

age

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule A - Real Estate

List the full fair market value of the property at the date of death. Use Schedule K to claim mortgage deduction.

For jointly owned property that must be disclosed on Schedule E, see instructions on Schedule E.

Real estate that is part of a sole proprietorship should be shown on Schedule F.

Real estate that is included in the gross estate under IRC section 2035, 2036, 2037 or 2038 should be shown on Schedule G.

Real estate that is included in the gross estate under IRC section 2041 should be shown on Schedule H.

If you elect section 2032A valuation, you must complete Schedule A and Schedule A-1.

Total from continuation schedules or additional sheets attached to this schedule……………………………………………

Total. Enter here and on page 4, Part 6, line 1……………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 5

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule A-1 - IRC Section 2032A Valuation

Section 1 - Type of Election

Protective election. Complete section 2, line 1 and column A of lines 3 and 4.

Regular election. Complete all of section 2 (including line 11, if applicable) and section 3

This election is not valid unless the agreement (i.e., - agreement to special valuation under IRC section 2032A)-

Is signed by each and every qualified heir with an interest in the specially valued property, and

Is attached to this return when it is filed.

Section 2 - Notice of Election

Note: All real property entered on line 2 and 3 must also be entered on Schedule A, E, F, G or H, as applicable

2. Real property used in a qualified use, passing to qualified heirs and to be specially valued on this form RI-100A.

A	B	C	D
Schedule and item number	Full value (without IRC section	Adjusted Value (with IRC section	Value based on qualified use (without
from form RI-100A	2032 A(b)(3)(B) adjustment)	2032 A(b)(3)(B) adjustment)	IRC section 2032 A(b)(3)(B) adjustment)

Totals ……………………………………

Attach a legal description of all property listed on line 2

Attach copies of appraisals showing the column B values for all property listed on line 2

3. Real property used in a qualified use, passing to qualified heirs, but not specially valued on this form RI-100A.

A	B	C	D
Schedule and item number	Full value (without IRC section	Adjusted Value (with IRC section	Value based on qualified use (without
from Form RI-100A	2032 A(b)(3)(B) adjustment)	2032 A(b)(3)(B) adjustment)	IRC section 2032 A(b)(3)(B) adjustment)

Totals ……………………………………

If you check "Regular election," you must attach copies of appraisals showing the column B values for all property listed on line 3.

Page 6

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's nameDecedent's social security number

Rhode Island Schedule A-1 - IRC Section 2032A Valuation (continued)

4. Personal property used in a qualified use and passing to qualified heirs
A	B		A	B
Schedule and item number	Full value (without IRC section		Schedule and item number	Full value (without IRC section
from Form RI-100A	2032 A(b)(3)(B) adjustment)		from Form RI-100A	2032 A(b)(3)(B) adjustment)
			"subtotal" from col B. below left

Subtotal……………………………………				Total adjusted value……………………
5.	Enter the value of the total gross estate as adjusted under IRC section 2032 A(b)(3)(A) __________________________
6.	Attach a description of the method used to determine the special value based on qualified use.
7.	Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 years immediately
	preceding the date of the decedent's death?…………………………………………………………………………………………………………						Yes	No
8.	Where there any periods during the 8-year period preceding the date of the decedent's death during which the decedent or a
	member of his or her family:						Yes	No

a Did not own the property listed on line 2 above?………………………………………………………………………………………………… b Did not use the property listed on line 2 above in a qualified use?……………………………………………………………………………. c Did not materially participate in the operation of the farm or other business within the meaning of IRC section 2032A(e)(6)?………… If yes to any of the above, you must attach a statement listing the periods. If applicable, describe whether the exceptions of IRC sections 2032A(b)(4) or (5) are met.

9.Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the material participants.

10.Persons holding interests. Enter the requested information for each party who received any interest in the specially valued property.

(Each of the qualified heirs receiving an interest in the property must sign the agreement, and the agreement must be filed with this return)

11. Woodlands election. Check here

if you wish to make a woodlands election as described in IRC section 2032A(e)(13). Enter the schedule and item

numbers from Form RI-100A of the property for which you are making this election ________________________________________________________

You must attach a statement explaining why you are entitled to make this election.

Page 7

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule C - Mortgages, Notes and Cash

Total from continuation schedules or additional sheets attached to this schedule……………………………………………

Total. Enter here and on page 4, Part 6, line 3…………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 9

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule D - Insurance on the Decedent's Life

Total from continuation schedules or additional sheets attached to this schedule……………………………………………

Total. Enter here and on page 4, Part 6, line 4…………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 10

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule E - Jointly Owned Property

(If you elect IRC section 2032A valuation, you must complete Schedule E and Schedule A-1.)

Section 1 - Qualified Joint Interests - Interests held by the decedent and his or her spouse as the only joint tenants IRC section 2020(b)(2)

	Item	Description	Alternate	Alternate Value	Value at
	number	For securities, give CUSIP number.	valuation date		date of death
	Total from continuation schedules or additional sheets attached to this schedule……………………………………………
	1a. Totals…………………………………………………………………………………………………………………………….
	1b. Amounts included in gross estate (one-half of line 1a)………………………………………………………………….

Section 2 - All Other Joint Interests

2a. State the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional co-tenants on an attached sheet

		Name		Address (street, city, state and ZIP code)
A.
B.
C.
Item	Letter for	Description (including alternate valuation date if any)		Percentage	Includible	Includable Value at
number	co-tenant	for securities, give CUSIP number.		includible	alternate value	date of death
Total from continuation schedules or additional sheets attached to this schedule……………………………………………
2b. Total other joint interests…………………………………………………………………………………………………………
3. Total includable joint interests (add lines 1b and 2b). Also enter on page 4, Part 6, line 5……………………………

If more space is required, please attach additional sheets.

Page 11

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule G - Transfers During Decedent's Life

(If you elect section 2032A valuation, you must complete Schedule G and Schedule A-1.)

	Item	Description	Alternate	Alternate Value		Value at
	number	For securities, give CUSIP number.	valuation date			date of death
	A.	Gift tax paid by the decedent or the estate for all gifts made by the decedent or his
		or her spouse within 3 years before the decedent's death (IRC section 2035(b))………
	B.	Transfers includable under IRC section 2035(a), 2036, 2037 or 2038……………………
	1.
	Total from continuation schedules or additional sheets attached to this schedule……………………………………………
	Total. Enter here and on page 4, Part 6, line 7…………………………………………………………………………………
	Rhode Island Schedule H - Powers of Appointment
	(Include "5 and 5 lapsing" powers (IRC section 2041(b)(2)) held by the decedent.)
	(If you elect IRC section 2032A valuation, you must complete Schedule H and Schedule A-1.)
	Decedent's name				Decedent's social security number
	Item	Description	Alternate	Alternate Value		Value at
	number	For securities, give CUSIP number.	valuation date			date of death
	1.
	Total from continuation schedules or additional sheets attached to this schedule……………………………………………
	Total. Enter here and on page 4, Part 6, line 8…………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 13

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's nameDecedent's social security number

Rhode Island Schedule I - Annuities

Note: Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984.
				Yes	No
A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in IRC section 2039(f)(2)?……………
If yes, you must attach the information required by the instructions.
Item	Description	Alternate	Includable	Includable Value at
number	show the entire value of the annuity before any exclusions	valuation date	Alternate Value	date of death
1.

Total from continuation schedules or additional sheets attached to this schedule……………………………………………

Total. Enter here and on page 4, Part 6, line 9…………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 14

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims

Note: Do not list on this schedule expenses of administering property not subject to claims. For those expenses see Schedule L.

If executers' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for Rhode Island income tax purposes. They are allowable as an income tax deduction on Form RI-1041 if a waiver is filed to waive the deduction on Form RI-100A.

	Item	Description	Expense amount	Total amount
	number
		A. Funeral expenses
	1.

Total funeral expenses………………………………………………………

B.Administration expenses

1.Executor's commissions - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………

2.Attorney's fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………

3.Accountant fees - amount estimated/agreed upon/paid. (strike out the words that do not apply.)……………………………..

Expense amount

4.Miscellaneous expenses

Total from continuation schedules or additional sheets attached to this schedule………………………………

Total miscellaneous expenses…………………………………………………………………………………………………………………

Total. Enter here and on page 4, Part 6, line 13…………………………………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 15

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's nameDecedent's social security number

Rhode Island Schedule K Debts of the Decedent, and Mortgages

and Liens

Item	Debts of the Decedent - Creditor and nature of claim, and	Amount unpaid to	Amount in contest	Amount claimed as
number	allowable death taxes	date		a deduction
1.

Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….

Total. Enter here and on page 4, Part 6, line 14……………………………………………………………………………………………………….

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………

Total. Enter here and on page 4, Part 6, line 15……………………………………………………………………………………………………….

If more space is required, please attach additional sheets.

Page 16

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule L - Net Losses During Administration and Expenses

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………

Total. Enter here and on page 4, Part 6, line 18…………………………………………………………………………………………………………

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………

Total. Enter here and on page 4, Part 6, line 19…………………………………………………………………………………………………………

If more space is required, please attach additional sheets.

Page 17

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule M - Bequests, etc., to Surviving Spouse

Election To Deduct Qualified Terminable Interest Property Under IRC Section 2056(b)(7)

If a trust (or other property) meets the requirements of qualified terminable interest property under IRC section 2056(b)(7), and

a.The trust or other property is listed on Schedule M, and

b.The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule M,

then unless the executor specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from the election, the executor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under IRC section 2056(b)(7).

If less than the entire value of the trust (or other property) that the executor has included in the gross estate is entered as a deduction on Schedule M, the executor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of the fraction is equal

to the amount of the trust (or other property) deducted on Schedule M. The denominator is equal to the total value of the trust (or other property).

Election To Deduct Qualified Domestic Trust Property Under IRC Section 2056A.

If a trust meets the requirements of a qualified domestic trust under IRC section 2056A(a) and this return is filed no later than 1 year after the time prescribed by law (including extensions) for filing the return, and

a.The entire value of a trust or trust property is listed on Schedule M, and

b.The entire value of the trust or trust property is entered as a deduction on Schedule M,

Then unless the executor specifically identifies the trust to be excluded from the election, the executor shall be deemed to have made an election to have the entire trust treated as qualified domestic trust property.

Yes

No

1. Did any property pass to the surviving spouse as a result of a qualified disclaimer?…………………………………………………… 1.

If "yes," attach a copy of the written disclaimer required by IRC section 2518(b).

2a. In what country was the surviving spouse born?

b. What is the surviving spouse's date of birth?

c. Is the surviving spouse a US citizen?……………………………………………………………………………………………………… 2c.

d.If the surviving spouse is a naturalized citizen, when did the surviving spouse acquire citizenship?

e.If the surviving spouse is not a US citizen, of what country is the surviving spouse a citizen?

3.Election out of QTIP treatment of annuities - Do you elect under IRC section 2056(b)(7)(C)(ii) not to treat as qualified terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise

	be treated as qualified terminable interest property under IRC section 2056(b)(7)(C)?…………………………………………………		3.
	Item	Description of property interests passing to surviving spouse	Amount
	number
	1.

Total from continuation schedules or additional sheets attached to this schedule……………………………………………………………………

	4.	Total amount of property interests listed on Schedule M……………………………………………………………………………………			4.
	5	a. Federal estate taxes payable out of property interests listed on Schedule M………………………	5a.
		b. Other death taxes payable out of property interests listed on Schedule M……………………………	5b.
		c. Federal and state GST taxes payable out of property interests listed on Schedule M………………	5c.
		d. Add lines 5a, 5b and 5c………………………………………………………………………………………………………………………			5d.
	6.	Net amount of property interests listed on Schedule M. Subtract line 5d from line 4. Enter here and on page 4, Part 6, line 20…			6.
		If more space is required, please attach additional sheets.

Page 18

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's nameDecedent's social security number

Rhode Island Schedule O - Charitable, Public and Similar Gifts and

Bequests

			Yes	No
1. a.	If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions
	affecting the charitable deductions claimed in this schedule?…………………………………………………………………………………
	If yes, full details must be submitted with this schedule.
b.	According to the information and belief of the person or persons filing this return, is any such action planned?
	If yes, full details must be submitted with this schedule.

2.Did any property pass to charity as the result of a qualified disclaimer?…………………………………………………………………

If yes, attach a copy of the written disclaimer required by IRC section 2518(b).

	Item	Name and address of beneficiary	Charter of Institution	Amount
	number
	1.

Total from continuation schedules or additional sheets attached to this schedule………………………………………………………………….

3.	Total…………………………………………………………………………………………………………………………………………………			3.
4	a. Federal estate tax payable out of property interests listed above……………………………………	4a.
	b. Other death taxes payable out of property interests listed above……………………………………	4b.
	c. Federal and state GST taxes payable out of property interests listed above…………………………	4c.
	d. Add items 4a, 4b and 4c……………………………………………………………………………………………………………………			4d.
5.	Net value of property interests listed above. Subtract line 4d from line 3. Enter here and on page 4, Part 6, line 21………………			5.
	If more space is required, please attach additional sheets.

Page 19

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule T - Qualified Family-Owned Business Interest Deduction

Section 1 - Election

Note: The executor is deemed to have made the election under IRC section 2057 if he or she files Schedule T and deducts any qualifying business interests from the gross estate.

Section 2 - General Qualifications		yes	no
1. Did the decedent and/or a member of the decedent's family own the business interests listed on line 5 of this schedule for at least
5 of the 8 years immediately preceding the date of the decedent's death?……………………………………………………………………….

2Were there any periods during the 8-year period preceding the date of the decedent's death during which the decedent or a member of his or her family:

a. Did not own the business interests listed on this schedule?…………………………………………………………………………………..

b. Did not materially participate, within the meaning of IRC section 2032A(e)(6), in the operation of the business to which such interests relate?………………………………………………………………………………………………………………………………………

If yes, to either of the above, you must attach a statement listing the periods. If applicable, describe whether the exceptions of IRC sections 2032A(b)(4) or (5) are met.

Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the material

participants.

3. Check the applicable box(es). The qualified family-owned business interest(s) is:

An interest as a proprietor in a trade or business carried on as a proprietorship.

An interest in an entity, at least 50% of which is owned (directly or indirectly) by the decedent and members of the decedent's family.

An interest in an entity, at least 70% of which is owned (directly or indirectly) by members of 2 families and at least 30% of which is owned (directly or indirectly) by the decedent and members of the decedent's family.

An interest in an entity, at least 90% of which is owned (directly or indirectly) by members of 3 families and at least 30% of which is owned (directly or indirectly) by the decedent and members of the decedent's family.

4. Persons holding interests. Enter the requested information for each party who received any interest in the family-owned business.

Page 20

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule T - Qualified Family-Owned Business interest Deduction (continued)

Section 3 - Adjusted Value of Qualified Family-Owned Business Interests

5.Qualified family-owned business interests reported on this return.

Note: All property listed on line 5 must also be entered on Schedule A, B, C, E, F, G or H, as applicable.

A	B	C
Schedule and item number	Description of business interest	Reported value
from Form RI-100A	and principle place of business

6.	Total reported value…………………………………………………………………………………………………………………………						6.
7.	Amount of claims or mortgages deductible under IRC section 2053(a)(3) or (4)………………				7.
8 a. Enter the amount of any indebtedness on qualified
		residence of the decedent……………………………………	8a.
	b.	Enter the amount of any indebtedness used for
		educational or medical expenses……………………………	8b.
	c.	Enter the amount of any indebtedness other than that
		listed on line 8a or 8b, but do not enter more than
		$10,000…………………………………………………………	8c.
	d	Total. Add lines 8a, 8b and 8c……………………………………………………………………			8d.
9.	Subtract line 8d from line 7…………………………………………………………………………………………………………………						9.
10. Adjusted value of qualified family-owned business interests. Subtract line 9 from line 6……………………………………………							10.

Section 4 - Qualifying Estate

11.Includable gifts of qualified family-owned business interests

a.Amount of gifts taken into account under IRC Section 2001(b)(1)(B)………………………… 11a.

b.Amount of such gifts excluded under IRC section 2503(b)…………………………………… 11b.

c.Add lines 11a and 11b…………………………………………………………………………………………………………………… 11c.

12.Add lines 10 and 11c………………………………………………………………………………………………………………………… 12.

13.Adjusted gross estate

a.Amount of gross estate……………………………………… 13a.

b.Enter amount from line 7 above…………………………… 13b.

c. Subtract line 13b from 13a………………………………………………………………………… 13c.

d.Enter amount from line 11c above………………………… 13d.

e.Enter the amount of transfers, if any, to the

decedent's spouse…………………………………………… 13e.

f.Enter the amount of other gifts……………………………… 13f.

g.Add lines 13d, 13e and 13f………………………………… 13g.

h.Enter amounts from line 13g that are otherwise

includable in the gross estate……………………………… 13h.

i. Subtract line 13h from 13g………………………………………………………………………… 13i.

j.Adjusted gross estate. Add lines 13c and 13i………………………………………………………………………………………… 13j.

14. Enter one-half of the amount on line 13j…………………………………………………………………………………………….	14.
Note: If line 12 does not exceed line 14, stop here; the estate does not qualify for the deduction. Otherwise, complete line 15

15.Net value of qualified family-owned business interests you elect to deduct (line 10 reduced by any marital or other

deductions). DO NOT enter more than $675,000 (attach schedule). Enter here and on page 4, Part 6, line 22………………… 15.

Page 21

State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Schedule U - Qualified Conservation Easement Exclusion

Section 1 - Election

Note: The executor is deemed to have made the election under IRC section 2031(c)(6) if he or she files Schedule U and excludes any qualifying conservation easements from the gross estate.

Section 2 - General Qualifications

1.	Describe the land subject to the qualified conservation easement
2.	Did the decedent or a member of the decedent's family own land described above during the						Yes		No
	3-year period ending on the date of the decedent's death?
3.	The land described above is located (check whichever applies) (see instructions):
			In or within 25 miles of an area which, on the date of the decedent's death, is a metropolitan area.
			In or within 25 miles of an area which, on the date of the decedent's death, is a national park or wilderness area.
			In or within 10 miles of an area which, on the date of the decedent's death, is a Urban National Forest.
4.	Describe the conservation easement with regard to which the exclusion is being claimed.

Section 3 - Computation of Exclusion

5.	Estate tax value of the land subject to the qualified conservation easement…………………………………………………………… 5.
6.	Date of death value of any easements granted to decedent's death and included on line 11…	6.
7.	Add lines 5 and 6………………………………………………………………………………………	7.
8.	Value of retained development rights on the land……………………………………………………	8.
9.	Subtract line 8 from line 7………………………………………………………………………………	9.

10.Multiply line 9 by 30% (.30)………………………………………………………………………….. 10.

11.Value of qualified conservation easement for which the exclusion is being claimed. If line

11 is less than line 10, continue with line 12. Otherwise, skip lines 12 through 14,
enter 0.40 on line 15 and complete schedule…………………………………………………………	11.
12. Divide line 11 by line 9. If line 12 is equal to or less than 0.100 stop here. The estate does
not qualify for the conservation easement exclusion………………………………………………	12.	__	.	__ __ __
13. Subtract line 12 from 0.300. Enter the answer in hundredth by rounding any thousandths
up to the next higher hundredth (0.030 = 0.03; but 0.031 = 0.04)…………………………………	13.	__	.	__ __ __
14. Multiply line 13 by 2……………………………………………………………………………………	14.	__	.	__ __ __
15. Subtract line 14 from .40 ………………………………………………………………………………	15.	__	.	__ __ __

17. Amount of indebtedness on the land………………………………………………………………… 17.

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State of Rhode Island Division ofTaxation

FormRI-100A

EstateTax Return - Date of death on or after 1/1/2015

Decedent's name

Decedent's social security number

Rhode Island Tax Computation Schedule

	(1)	(2)	(3)	(4)
				Rate of credit
	Adjusted taxable			on excess
	estate equal to	Adjusted taxable	Credit on amount	over amount
	or more than	estate less than	in column 1	in column 1
				(Percent)
	0	$40,000	0	None
	40,000	90,000	0	0.8
	90,000	140,000	$400	1.6
	140,000	240,000	1,200	2.4
	240,000	440,000	3,600	3.2
	440,000	640,000	10,000	4.0
	640,000	840,000	18,000	4.8
	840,000	1,040,000	27,600	5.6
	1,040,000	1,540,000	38,800	6.4
	1,540,000	2,040,000	70,800	7.2
	2,040,000	2,540,000	106,800	8.0
	2,540,000	3,040,000	146,800	8.8
	3,040,000	3,540,000	190,800	9.6
	3,540,000	4,040,000	238,800	10.4
	4,040,000	5,040,000	290,800	11.2
	5,040,000	6,040,000	402,800	12.0
	6,040,000	7,040,000	522,800	12.8
	7,040,000	8,040,000	650,800	13.6
	8,040,000	9,040,000	786,800	14.4
	9,040,000	10,040,000	930,800	15.2
	10,040,000	------------	1,082,800	16.0

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