I checked the 2022 RI 1040 instructions, but can't find any formula to determine Modifications Decreasing Federal AGI for taxable SSA and Retirement income. Is there a formula to follow?
The modifications decreasing the Federal AGI are all reported on RI Schedule M. There are two separate lines on Schedule M for taxable Social Security and Retirement Income. The explanation for determining the Retirement Income modification is in the 2022 1040R Instructions on page I-8.
The Social Security modification is calculated on a separate form and is then transferred to Schedule M. Here is a link to the form that is used for this calculation: Taxable Social Security Income Worksheet
Also, for your reference, here is a link to the Schedule M: RI Modifications to Federal AGI
The modifications decreasing the Federal AGI are all reported on RI Schedule M. There are two separate lines on Schedule M for taxable Social Security and Retirement Income. The explanation for determining the Retirement Income modification is in the 2022 1040R Instructions on page I-8.
The Social Security modification is calculated on a separate form and is then transferred to Schedule M. Here is a link to the form that is used for this calculation: Taxable Social Security Income Worksheet
Also, for your reference, here is a link to the Schedule M: RI Modifications to Federal AGI