The Rhode Island Division of Taxation Jan. 17 released 2019 Excess Net Passive Income Tax Calculation Schedule S for Form RI-1120S. The schedule must be completed only by subchapter S corporations taxable for federal purposes. Corporate income taxpayers must complete line 22a and/or 22b of the federal form. [R.I. Div. of Tax’n, 2019 Schedule S for RI-1120S, 01/17/20]
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