There is a Total Subtraction of $31,979 to my RI taxes. I know this is from the NET Modifications to Federal AGI for SSA and Retirement, but how was this calculated?

[DJM52]

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?

[AnnetteB6 · Accepted solution]

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

[DJM52]

Annette, thank you so much for your response.  I had such a hard time finding the information.