{
  "$comment": "Rhode Island 2025: uniform 3.75/4.75/5.99% schedule; standard deduction and $5,100 exemptions phased out in 20% steps per $7,250 (or part) of modified AGI over $254,250 (modelled exactly as AGI-tiered schedules). TDI 1.300% to $89,200.",
  "country": "us",
  "jurisdiction": "us-ri",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "79900",
            "rate": "0.0375"
          },
          {
            "upTo": "181650",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "mfj": [
          {
            "upTo": "79900",
            "rate": "0.0375"
          },
          {
            "upTo": "181650",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "mfs": [
          {
            "upTo": "79900",
            "rate": "0.0375"
          },
          {
            "upTo": "181650",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "hoh": [
          {
            "upTo": "79900",
            "rate": "0.0375"
          },
          {
            "upTo": "181650",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ]
      },
      "deductions": [
        {
          "type": "schedule",
          "id": "standard-deduction",
          "label": "Standard deduction (after phase-out)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "254250",
                "value": "10900"
              },
              {
                "agiUpTo": "261500",
                "value": "8720"
              },
              {
                "agiUpTo": "268750",
                "value": "6540"
              },
              {
                "agiUpTo": "276000",
                "value": "4360"
              },
              {
                "agiUpTo": "283250",
                "value": "2180"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "254250",
                "value": "21800"
              },
              {
                "agiUpTo": "261500",
                "value": "17440"
              },
              {
                "agiUpTo": "268750",
                "value": "13080"
              },
              {
                "agiUpTo": "276000",
                "value": "8720"
              },
              {
                "agiUpTo": "283250",
                "value": "4360"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "254250",
                "value": "10900"
              },
              {
                "agiUpTo": "261500",
                "value": "8720"
              },
              {
                "agiUpTo": "268750",
                "value": "6540"
              },
              {
                "agiUpTo": "276000",
                "value": "4360"
              },
              {
                "agiUpTo": "283250",
                "value": "2180"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "254250",
                "value": "16350"
              },
              {
                "agiUpTo": "261500",
                "value": "13080"
              },
              {
                "agiUpTo": "268750",
                "value": "9810"
              },
              {
                "agiUpTo": "276000",
                "value": "6540"
              },
              {
                "agiUpTo": "283250",
                "value": "3270"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "schedule",
          "id": "personal-exemptions",
          "label": "Personal exemptions for filer(s) (after phase-out)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "254250",
                "value": "5100"
              },
              {
                "agiUpTo": "261500",
                "value": "4080"
              },
              {
                "agiUpTo": "268750",
                "value": "3060"
              },
              {
                "agiUpTo": "276000",
                "value": "2040"
              },
              {
                "agiUpTo": "283250",
                "value": "1020"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "254250",
                "value": "10200"
              },
              {
                "agiUpTo": "261500",
                "value": "8160"
              },
              {
                "agiUpTo": "268750",
                "value": "6120"
              },
              {
                "agiUpTo": "276000",
                "value": "4080"
              },
              {
                "agiUpTo": "283250",
                "value": "2040"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "254250",
                "value": "5100"
              },
              {
                "agiUpTo": "261500",
                "value": "4080"
              },
              {
                "agiUpTo": "268750",
                "value": "3060"
              },
              {
                "agiUpTo": "276000",
                "value": "2040"
              },
              {
                "agiUpTo": "283250",
                "value": "1020"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "254250",
                "value": "5100"
              },
              {
                "agiUpTo": "261500",
                "value": "4080"
              },
              {
                "agiUpTo": "268750",
                "value": "3060"
              },
              {
                "agiUpTo": "276000",
                "value": "2040"
              },
              {
                "agiUpTo": "283250",
                "value": "1020"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemptions",
          "label": "Dependency exemptions (after phase-out)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "5100",
          "perDependentSchedule": [
            {
              "agiUpTo": "254250",
              "value": "5100"
            },
            {
              "agiUpTo": "261500",
              "value": "4080"
            },
            {
              "agiUpTo": "268750",
              "value": "3060"
            },
            {
              "agiUpTo": "276000",
              "value": "2040"
            },
            {
              "agiUpTo": "283250",
              "value": "1020"
            },
            {
              "agiUpTo": null,
              "value": "0"
            }
          ]
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "tdi",
        "label": "Temporary Disability Insurance (TDI/TCI, employee-paid)",
        "rate": "0.013",
        "wageBase": "89200",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "ri-deduction-exemption-phaseout",
      "at": "254250",
      "field": "params.incomeTax.deductions",
      "description": "Standard deduction and exemptions fall by 20% for each $7,250 (or part) of AGI over $254,250; $1 over each step boundary removes 20% at once (≈$100–$300 of tax)."
    }
  ],
  "notModelled": [
    "RI earned income credit, property tax relief credit and other credits",
    "Modifications to federal AGI (Social Security, pension/annuity, tuition savings, etc.)",
    "Age/blind additional standard deduction (RI uses its own amounts only)",
    "TDI refund of excess contributions with multiple employers",
    "High-income surtax (1% over $1M) starts with tax year 2027 (H 7127 Sub A Art. 6) — not applicable to 2025/2026"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI Division of Taxation — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI-1040 — MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI 2025 Tax Rate Schedule and Worksheets — rate schedule for all filing statuses; Standard Deduction Worksheet ($10,900/$21,800/$10,900/$16,350) and Exemption Worksheet ($5,100 × exemptions); phase-out over $254,250: ceil((AGI−254,250)/7,250) → 0.8/0.6/0.4/0.2, zero above $283,250",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI-1040 starts from (modified) federal AGI — federal pre-tax exclusions flow through",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dlt.ri.gov/press-releases/2025-tax-rates-unemployment-insurance-and-temporary-disability-insurance",
      "title": "RI DLT — 2025 TDI rate 1.300% on taxable wage base $89,200 (employee-paid; maximum $1159.60)",
      "retrieved": "2026-10-07"
    }
  ]
}