R.I. Gen. Laws § 44-30-16: Rhode Island income of a resident estate or trust.

(a) The Rhode Island income of a resident estate or trust means its federal adjusted gross income as modified by the addition or subtraction (as the case may be) of the share of the estate or trust in the Rhode Island fiduciary adjustment determined under § 44-30-17.

(b) Amounts allowable under § 44-22-1 as a deduction in computing the taxable estate of a decedent shall not be allowed as a deduction in computing the taxable income of the estate or of any other person, unless there is filed, within the time and in the manner and form prescribed by the tax administrator, a statement that the amounts have not been allowed as deductions under § 44-22-1, and a waiver of the right to have the amounts allowed at any time as deductions under § 44-22-1.