Modifications INCREASING Federal AGI:
Income from obligations of any state or its political subdivision, other than Rhode Island under RIGL §44-30-12(b)(1) and §44-30-12(b)(2).
Rhode Island fiduciary adjustment under RIGL §44-30-17. A fiduciary adjustment would be required for a beneficiary for income that maintains its character as it flows from the fiduciary. For example, if the estate or trust has municipal bond interest from a state other than Rhode Island, the beneficiary would be allowed an adjustment for that municipal bond interest and would list that fiduciary adjustment on this line.
Recapture of Family Education Account Modifications under RIGL §44-30-25(g).
Bonus depreciation that has been taken for federal purposes that must be added back to Rhode Island income under RIGL §44-61-1 (See General Instructions on page I-2 for more details).
Recapture of Tuition Savings Program modifications (section 529 accounts) under RIGL §44-30-12(b)(4) (See General Instructions on page I-3 for more details).
Recapture of tax credit income previously claimed as a modification decreasing Federal AGI for Historic Structures - Tax Credit, Historic Preservation Tax Credits 2013, Motion Picture Production Tax Credit or Musical and Theatrical Production Tax Credit under RIGL §44-33.2-3(e)(2), RIGL §44-33.2-3(f), RIGL §44-31.2-9(5) and §44-31.3-2, respectively.
Recapture of Scituate Medical Savings Account modifications under RIGL §44-30-25.1(d)(3)(i).