R.I. Gen. Laws § 44-30-35: Rhode Island income of a nonresident estate or trust.

The Rhode Island income of a nonresident estate or trust shall be determined as follows:

(1) Items in distributable net income. There shall be determined its share of income and deduction from Rhode Island sources under § 44-30-36, relating to items entering into the definition of “distributable net income”.

(2) Items not in distributable net income. There shall be added or subtracted, as the case may be, the amount derived from or connected with Rhode Island sources of any income and deduction recognized for federal income tax purposes but excluded from the definition of “federal distributable net income” of the estate or trust. The source of the income and deduction shall be determined under regulations of the tax administrator in keeping with the applicable rules of § 40-30-32 as if the estate or trust were a nonresident individual.

(3) Exemption. There shall be subtracted the amount of its federal exemption.