Form RI-6238 "Residential Lead Abatement Income Tax Credit" - Rhode Island

What Is Form RI-6238?

This is a legal form that was released by the Rhode Island Department of Revenue - Division of Taxation - a government authority operating within Rhode Island. As of today, no separate filing guidelines for the form are provided by the issuing department.

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State of Rhode Island and Providence Plantations
2017 Form RI-6238
17104099990101
Residential Lead Abatement Income Tax Credit
Your name
Deceased?
Your social security number
Yes
Spouse’s name
Deceased?
Spouse’s social security number
Yes
Address
New address?
Daytime phone number
Yes
City, town or post office
State
ZIP code
City or town of legal residence
Pursuant to R.I.G.L. 44-30.3-3, a claimant must have been domiciled in the state of Rhode Island for the entire calendar year for which he/she files a
claim for relief under this chapter.
DO NOT COMPLETE THIS FORM
if you were not a resident of the state of Rhode Island for all of 2017.
PART 1
DWELLING UNIT INFORMATION
(CREDIT MAY BE TAKEN FOR UP TO THREE (3) DWELLING UNITS)
Unit #1
Unit #2
Unit #3
1 Property Address:
(Number, Street, Apt. Number)
(Number, Street, Apt. Number)
(Number, Street, Apt. Number)
(City or Town)
(City or Town)
(City or Town)
2
For each unit:
Owner Occupant
Owner Occupant
Owner Occupant
Check one that applies and
Renter
Renter
Renter
complete the corresponding
section in Part 2.
Landlord
Landlord
Landlord
3 For each unit:
Removal
Removal
Removal
Check the type of lead
Reduction
Reduction
Reduction
removal.
$
$
$
4 Costs incurred:
$
$
$
5 Maximum Credit:
If removal/abatement, enter $5,000.00 You must have a Department of Health Lead Safe Certificate for removal/abatement.
If reduction/mitigation, enter $1,500.00. You must have a Rhode Island Housing Resources Commission Lead Hazard Mitigation Certificate of
Conformance.
$
$
$
6 Maximum Credit:
Enter the smaller of line 4 or line 5
$
7 Total Credit (Add all credit amounts from line 6):
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Spouse’s signature
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP code
PTIN
May the Division of Taxation contact your preparer? YES
Revised 10/2017
Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806
State of Rhode Island and Providence Plantations
2017 Form RI-6238
17104099990101
Residential Lead Abatement Income Tax Credit
Your name
Deceased?
Your social security number
Yes
Spouse’s name
Deceased?
Spouse’s social security number
Yes
Address
New address?
Daytime phone number
Yes
City, town or post office
State
ZIP code
City or town of legal residence
Pursuant to R.I.G.L. 44-30.3-3, a claimant must have been domiciled in the state of Rhode Island for the entire calendar year for which he/she files a
claim for relief under this chapter.
DO NOT COMPLETE THIS FORM
if you were not a resident of the state of Rhode Island for all of 2017.
PART 1
DWELLING UNIT INFORMATION
(CREDIT MAY BE TAKEN FOR UP TO THREE (3) DWELLING UNITS)
Unit #1
Unit #2
Unit #3
1 Property Address:
(Number, Street, Apt. Number)
(Number, Street, Apt. Number)
(Number, Street, Apt. Number)
(City or Town)
(City or Town)
(City or Town)
2
For each unit:
Owner Occupant
Owner Occupant
Owner Occupant
Check one that applies and
Renter
Renter
Renter
complete the corresponding
section in Part 2.
Landlord
Landlord
Landlord
3 For each unit:
Removal
Removal
Removal
Check the type of lead
Reduction
Reduction
Reduction
removal.
$
$
$
4 Costs incurred:
$
$
$
5 Maximum Credit:
If removal/abatement, enter $5,000.00 You must have a Department of Health Lead Safe Certificate for removal/abatement.
If reduction/mitigation, enter $1,500.00. You must have a Rhode Island Housing Resources Commission Lead Hazard Mitigation Certificate of
Conformance.
$
$
$
6 Maximum Credit:
Enter the smaller of line 4 or line 5
$
7 Total Credit (Add all credit amounts from line 6):
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Spouse’s signature
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP code
PTIN
May the Division of Taxation contact your preparer? YES
Revised 10/2017
Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806
State of Rhode Island and Providence Plantations
2017 Form RI-6238
IMAGEONLY
Residential Lead Abatement Income Tax Credit
Name
Your social security number
PART 2
CLAIMANT INFORMATION
YES
NO
8
OWNER OCCUPIED PROPERTY:
Were you a legal resident of Rhode Island for all of 2017? ---------------------------------------------------------------------------
Is your household income equal to or less than $44,600 (use the worksheet in Part 3) ? ------------------------------------
Did you incur the full cost of the lead removal/reduction? -----------------------------------------------------------------------------
Are you the sole owner of the property? --------------------------------------------------------------------------------------------------
If no, what is your ownership percentage?
_________%
Who is the other owner(s)? ________________________________________________________________________
Name
Address
9
RENTER/LESSEE:
Were you a legal resident of Rhode Island for all of 2017? ---------------------------------------------------------------------------
Is your household income equal to or less than $44,600 (use the worksheet in Part 3) ?-------------------------------------
Did you incur any of the cost of the lead removal/reduction? -------------------------------------------------------------------------
Who is your landlord? ____________________________________________________________________________
Name
Address
10
LANDLORD:
Have you rented out property in 2017? ----------------------------------------------------------------------------------------------------
Is your household income equal to or less than $44,600 (use the worksheet in Part 3) ? ------------------------------------
If applicable, is the household income of the tenant(s) in Unit 1 equal to or less than $44,600? ---------------------------
If applicable, is the household income of the tenant(s) in Unit 2 equal to or less than $44,600? ---------------------------
If applicable, is the household income of the tenant(s) in Unit 3 equal to or less than $44,600? ---------------------------
PART 3
WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME
USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME
11
Social Security (including Medicare premiums) and Railroad Retirement benefits.....................................................
11
12
Unemployment benefits, worker’s compensation........................................................................................................
12
13
Wages, salaries, tips, etc.............................................................................................................................................
13
14
Dividends and interest (taxable and nontaxable)........................................................................................................
14
15
Business and Farm income (net of expenses)...........................................................................................................
15
16
16
Pension and annuity income (taxable and nontaxable)............................................................................................
17
Rental income (net of expenses).............................................................................................................................
17
18
Partnership, estate and trust income.........................................................................................................................
18
19
Total gain on sale or exchange of property..................................................................................................................
19
20
Loss on sale or exchange of property (capital losses are limited to $3,000.00)..........................................................
20
21
21
Cash public assistance (welfare, etc.).........................................................................................................................
22
Alimony and child support received............................................................................................................................
22
23
Nontaxable military compensation and cash benefits..................................................................................................
23
24
Other taxable income, please specify: _____________________ .............................................................................
24
25
TOTAL 2017 HOUSEHOLD INCOME. Add lines 11 through 24. Enter here and use to answer questions in Part 2 above
25
Page 2
State of Rhode Island and Providence Plantations
2017 Form RI-6238
Residential Lead Abatement Income Tax Credit
GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE
The right to file a claim does not survive a person's death; therefore a claim
filed on behalf of a deceased person cannot be allowed. If the claimant dies
Form RI-6238 must be filed by April 15, 2018.
after having filed a timely claim, the amount thereof will be disbursed to an-
Even if you are requesting an extension of time to file your Rhode Island
other member of the household as determined by the Tax Administrator.
income tax return - Form RI-1040 by filing Form RI-4868 or a federal
extension, you must still file Form RI-6238 by April 15, 2018. An ex-
IMPORTANT DEFINITIONS
tension of time to file Form RI-1040, does NOT extend the time to file
"Claimant" means a property owner or lessee, who has filed a claim under
Form RI-6238.
this chapter and was domiciled in this state for the entire calendar year
If filing with Form RI-1040, your Residential Lead Abatement Income Tax
for which he or she files a claim for relief under this chapter. In the case
Credit will decrease any income tax due or increase any income tax re-
of a claim for rented or leased residential premises, the claimant shall
fund.
have rented property during the preceding year for which he or she files
If you are not required to file a Rhode Island income tax return, Form RI-
for relief under this chapter. Claimant does not mean or include any per-
6238 may be filed by itself without attaching it to a Rhode Island income
son claimed as a dependent by any taxpayer under the Internal Revenue
tax return. However, Form RI-6238 must be filed by April 15, 2018.
Code.
Your Residential Lead Abatement Income Tax Credit should be filed as soon
“Residential
premise” means a single-family home, an individual condo-
as possible after December 31, 2017.
No claim for the year 2017 will
minium, and individual units in either apartment buildings or multi-family
be allowed unless such claim is filed by April 15, 2018.
For additional
homes.
filing instructions, see RIGL §44-30.3. Mail your Residential Lead Abate-
"Household" means one or more persons occupying a dwelling unit and liv-
ment Income Tax Credit to the Rhode Island Division of Taxation - One
ing as a single nonprofit housekeeping unit. Household does not mean
Capitol Hill - Providence, RI 02908-5806.
bona fide lessees, tenants or roomers and borders on contract.
"Household
income" means all income taxable and nontaxable received by
NOTE: Documentation of work performed, costs incurred and certifi-
all persons of a household in a calendar year while members of the
cation of lead-safe status must be attached to Form RI-6238 in order
household.
to qualify for the Residential Lead Abatement Income Tax Credit. Fail-
ure to attach the necessary documentation will delay the processing
LIMITATIONS ON CREDIT
of your credit.
Under the provisions of Section 44-30.3, for calendar year 2017 the maxi-
WHO MAY QUALIFY
mum amount of credit allowable per dwelling unit (up to three (3) units) for
To qualify for the Residential Lead Abatement Income Tax Credit you must:
reduction/mitigation is $1,500.00. The maximum amount of credit allowable
per dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
A) Have been a legal resident of Rhode Island for the entire 2017 calendar
year.
In the event two (2) individuals of a household are able to meet the qualifi-
B) Be either a property owner or renter/lessee of a residential premise that
cations for a claimant, they may determine between themselves as to who
had lead reduction or lead removal.
the claimant is. If they are unable to agree, the matter is referred to the tax
C) Have incurred expenses for the lead reduction or removal on the resi-
administrator and his or her decision is final. If a property is owned by two
dential premise.
(2) or more individuals, and more than one individual is able to qualify as a
D) Have proof of payment for all costs incurred.
claimant, and some or all of the qualified individuals are not related, the in-
Complete documentation for all costs incurred must be provided. Re-
dividuals may determine among themselves as to who the claimant is. If
ceipts must clearly show lead related items, costs and dates pur-
they are unable to agree, the matter is referred to the tax administrator and
chased. Only receipts for required lead work can be used for this
his or her decision is final.
credit. Provide a list of all required lead work that was done and in-
dicate which receipt(s) and costs are associated with that required
Only one abatement claim may be filed for any dwelling unit. If a mitigation
lead work.
claim has previously been filed for a dwelling unit, an abatement claim will
Attach all of your documentation to this form.
be reduced by the amount of the mitigation credit already claimed. This
E) Have certification in the form of a Housing Resources Commission reg-
holds true even if the dwelling unit has been transferred to another owner
ulated Certificate of Conformance for Mitigation (reduction)
or
a Depart-
or lessee.
ment of Health regulated Lead Safe Certificate for Abatement (removal).
Attach your certification to this form.
This credit program has a maximum of $250,000 per year in available
funds for all claims filed.
WHO MAY CLAIM CREDIT
If you meet
all
of the qualifications outlined above, you should complete
DENIAL OF CLAIM
Form RI-6238 to determine if you are entitled to a credit.
If a claim has been determined to be excessive and filed with fraudulent in-
tent, the claim will be disallowed in full. If the claim has been paid or credited
Pursuant to R.I.G.L. 44-30.3:
against a claimant’s tax liability, the credit will be cancelled and assessed
A claimant whose household income for 2017 was equal to or less than
with interest from the date of payment or credit until paid. Any claimant and
$44,600 will receive the full amount of the credit he/she is entitled to receive.
preparer involved with filing with fraudulent intent will be guilty of a misde-
A claimant who rents or leases a dwelling unit to individuals whose house-
meanor.
hold income was equal to or less than $44,600 will receive their credit after
If a claim has been determined to be excessive and negligently prepared,
the claimants whose own income was equal to or less than $44,600.
ten percent of the corrected claim will be disallowed. If the claim has been
All other claimants, without regard to income or property ownership, will be
paid or credited against a claimant’s tax liability, the credit will be reduced
paid after the previously mentioned claimants. However, if insufficient funds
or cancelled, and the proper amount will be assessed with interest from the
exist to pay this third group of claimants the full amount of the credit, the
date of payment or credit until paid.
Tax Administrator will make payments to each claimant proportionately
based on the amount of remaining funds.
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