MA taxes certain income at 5%. This income includes "For tax year 2023, Massachusetts has a 5.0% tax on both earned (salaries, wages, tips, commissions) and unearned (interest, dividends, and capital gains) income."
So, basically any of the above income sources that are from MA, that you included on your MA non-resident return would be entered on your RI return as the 5% income.
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