Rhode Island taxes federal AGI at 3.75%, 4.75% and 5.99% on one schedule that applies to every filing status — only the deduction and exemption change. A single filer takes $11,200 off plus $5,250 for themselves. Neither federal deduction reduces Rhode Island tax.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Rhode Island it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Rhode Island works out the tax
Rhode Island charges graduated rates from 3.75% up to 5.99%, across three bands, after a standard deduction of $11,200 single or $22,400 filing jointly and an exemption of $5,250 a person. It begins from your federal adjusted gross income and applies its own reliefs from there.