Source: http://supportsystem.livehelpnow.net/article/24273/33529/
Timestamp: 2019-04-19 23:06:03+00:00

Document:
A complete list of modifications is available on RI Schedule M.
Modification amounts must be entered on the appropriate modification line. You must attach all supporting schedules to any modification claimed.
If modification amounts are not listed properly on this schedule and/or supporting documents are not attached, the processing of your return will be delayed.
Line 1a – 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).
would be allowed an adjustment for that municipal bond interest and would list that fiduciary adjustment on this line.
Line 1c – Recapture of Family Education Account Modifications under RIGL §44-30-25(g).
General Instructions on page I-2 for more details).
Line 1e – 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).
Line 1f – Recapture of Historic Structures - Tax Credit, Historic Preservation Tax Credits 2013, Motion Picture Production Tax Credit or Musical and heatrical 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.
Line 1g – Recapture of Scituate Medical Savings Account modifications under RIGL §44-30-25.1(d)(3)(i).
$1,000 if a joint return. (See General Instructions on page I-3 for more details).
source and amount of income claimed to be exempt.
§44-61-1.1. (See General Instructions on page I-3 for more details).
or Musical and Theatrical Production Tax Credit income reported on Federal return that is tax exempt under RIGL §44-33.2-3(e)(2), RIGL §44- 31.2-9(c), and RIGL §44-31.3-2(b)(6), respectively.
submit proof of residency to support taking this modification.
can only be taken once during the lifetime of the individual and is taken in the year that the human organ transplantation occurs.
three years after certification, reduce federal AGI by $50,000 per year and may, for the fourth and fifth years, reduce federal AGI by $25,000 per year.
extent it was previously included as Rhode Island income.

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