Instructions for Form RI-1040 Resident Individual Income Tax Return 2018

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2018 INSTRUCTIONS FOR FILING RI-1040
GENERAL INSTRUCTIONS
The RI-1040 Resident booklet contains returns and instructions for filing
MILITARY PERSONNEL
the 2018 Rhode Island Resident Individual Income Tax Return. Read the in-
Under the provisions of the Soldiers and Sailors Civil Relief Act, the serv-
structions in this booklet carefully. For your convenience we have provided
ice pay of members of the armed forces can only be subject to income tax
“line by line instructions” which will aid you in completing your return. Please
by the state of which they are legal residents. Place of legal residence at
print or type so that it will be legible. Fillable forms are available on our web-
the time of entry into the service is normally presumed to be the legal state
site at www.tax.ri.gov. Check the accuracy of your name(s), address, social
of residence and remains so until legal residence in another state is estab-
security number(s) and the federal identification numbers listed on Schedule
lished and service records are changed accordingly. The Rhode Island in-
W.
come tax is imposed on all the federal taxable income of a resident who is
Most resident taxpayers will only need to complete the first two pages of
a member of the armed forces, regardless of where such income is received.
Form RI-1040, RI Schedule W, RI Schedule E and RI Schedule U. Those
Military pay received by a nonresident service person stationed in Rhode
taxpayers claiming modifications to federal adjusted gross income must
Island is not subject to Rhode Island income tax. This does not apply to
complete RI Schedule M on pages 7 and 8. Taxpayers claiming a credit for
other income derived from Rhode Island sources, e.g., if the service person
income taxes paid to another state must complete RI Schedule II on page
holds a separate job, not connected with his or her military service, income
3.
received from that job is subject to Rhode Island income tax.
Nonresidents and part-year residents will file their Rhode Island Individual
In addition, under the provisions of the Military Spouses Residency Relief
Income Tax Returns using Form RI-1040NR.
Act, income for services performed by the servicemember’s spouse can only
be subject to income tax by the state of his/her legal residency if the ser-
Complete your 2018 Federal Income Tax Return first.
vicemember’s spouse meets certain conditions.
It is the basis for preparing your Rhode Island income tax return. In gen-
Income for services performed by the servicemember’s spouse in Rhode
eral, the Rhode Island income tax is based on your federal adjusted gross
Island would be exempt from Rhode Island income tax if the servicemem-
income.
ber’s spouse moved to Rhode Island solely to be with the servicemember
Accuracy and attention to detail in completing the return in accordance
complying with military orders sending the servicemember to Rhode Island.
with these instructions will facilitate the processing of your tax return. You
The servicemember and the servicemember’s spouse must also share the
may find the following points helpful in preparing your Rhode Island Income
same non-Rhode Island domicile.
Tax Return.
However, other income derived from Rhode Island sources such as busi-
ness income, ownership or disposition of any interest in real or tangible per-
WHO MUST FILE A RETURN
sonal property and gambling winnings are still subject to Rhode Island
RESIDENT INDIVIDUALS – Every resident individual of Rhode Island
income tax.
who is required to file a federal income tax return must file a Rhode Island
Internal Revenue Code provisions governing armed forces pay while serv-
individual income tax return (RI-1040).
ing in a “combat zone” or in an area under conditions that qualify for Hostile
A resident individual who is not required to file a federal income tax return
Fire Pay are applicable for Rhode Island purposes.
may be required to file a Rhode Island income tax return if his/her income
for the taxable year is in excess of the sum of his/her Rhode Island personal
DECEASED TAXPAYERS
exemptions and applicable standard deduction.
If the taxpayer died before filing a return for 2018, the taxpayer’s spouse
“Resident” means an individual who is domiciled in the State of Rhode
or personal representative must file and sign a return for the person who
Island or an individual who maintains a permanent place of abode in Rhode
died if the deceased was required to file a return. A personal representative
Island and spends more than 183 days of the year in Rhode Island.
can be an executor, administrator or anyone who is in charge of the tax-
For purposes of the above definition, domicile is found to be a place an
payer’s property.
individual regards as his or her permanent home – the place to which he or
The person filing the return should check the “deceased” check box after
she intends to return after a period of absence. A domicile, once established,
the deceased’s name.
continues until a new fixed and permanent home is acquired. No change of
If you are claiming a refund as a surviving spouse filing a joint return with
domicile results from moving to a new location if the intention is to remain
the deceased, no other form is needed to have the refund issued to you.
only for a limited time, even if it is for a relatively long duration. For a married
However, all other filers requesting a refund due the deceased, must file
couple, normally both individuals have the same domicile.
Form RI-1310, Statement of Person Claiming Refund Due a Deceased Tax-
Any person asserting a change in domicile must show:
payer, to claim the refund.
If you are filing Form RI-1040H, the right to file a claim does not survive
(1) an intent to abandon the former domicile,
a person's death. Therefore, a claim filed on behalf of a deceased person
(2) an intent to acquire a new domicile and
cannot be allowed. If the claimant dies after having filed a timely claim, the
(3) actual physical presence in a new domicile.
amount thereof will be disbursed to another member of the household as
determined by the Tax Administrator.
JOINT AND SEPARATE RETURNS
JOINT RETURNS: Generally, if two married individuals file a joint federal
WHERE AND WHEN TO FILE
income tax return, they also must file a joint Rhode Island income tax return.
Rhode Island personal income tax returns will be considered timely filed if
However, if either one of the married individuals is a resident and the other
post-marked by Monday, April 15, 2019.
is a non-resident, they must file separate returns, unless they elect to file a
joint return as if both were residents of Rhode Island. If the resident spouse
If you are claiming a refund, mail your return to:
files separately in Rhode Island and a joint federal return is filed for both
Rhode Island Division of Taxation
spouses, the resident spouse must compute income, exemptions, credits
One Capitol Hill
and tax as if a separate federal return had been filed.
Providence, RI 02908 – 5806
If neither spouse is required to file a federal income tax return and either
or both are required to file a Rhode Island income tax return, they may elect
If you are making a payment, mail your return, payment and Form RI-1040V
to file a joint Rhode Island income tax return.
to:
Individuals filing joint Rhode Island income tax returns are both equally li-
Rhode Island Division of Taxation
able to pay the tax. They incur what is known as “joint and several liability”
One Capitol Hill
for Rhode Island income tax.
Providence, RI 02908 – 5807
SEPARATE RETURNS: Married individuals filing separate federal income
EXTENSION OF TIME
tax returns must file separate Rhode Island income tax returns.
Any extension of time granted for filing an individual income tax return
shall not operate to extend the time for the payment of any tax due on such
return.
Page I-1
2018 INSTRUCTIONS FOR FILING RI-1040
GENERAL INSTRUCTIONS
The RI-1040 Resident booklet contains returns and instructions for filing
MILITARY PERSONNEL
the 2018 Rhode Island Resident Individual Income Tax Return. Read the in-
Under the provisions of the Soldiers and Sailors Civil Relief Act, the serv-
structions in this booklet carefully. For your convenience we have provided
ice pay of members of the armed forces can only be subject to income tax
“line by line instructions” which will aid you in completing your return. Please
by the state of which they are legal residents. Place of legal residence at
print or type so that it will be legible. Fillable forms are available on our web-
the time of entry into the service is normally presumed to be the legal state
site at www.tax.ri.gov. Check the accuracy of your name(s), address, social
of residence and remains so until legal residence in another state is estab-
security number(s) and the federal identification numbers listed on Schedule
lished and service records are changed accordingly. The Rhode Island in-
W.
come tax is imposed on all the federal taxable income of a resident who is
Most resident taxpayers will only need to complete the first two pages of
a member of the armed forces, regardless of where such income is received.
Form RI-1040, RI Schedule W, RI Schedule E and RI Schedule U. Those
Military pay received by a nonresident service person stationed in Rhode
taxpayers claiming modifications to federal adjusted gross income must
Island is not subject to Rhode Island income tax. This does not apply to
complete RI Schedule M on pages 7 and 8. Taxpayers claiming a credit for
other income derived from Rhode Island sources, e.g., if the service person
income taxes paid to another state must complete RI Schedule II on page
holds a separate job, not connected with his or her military service, income
3.
received from that job is subject to Rhode Island income tax.
Nonresidents and part-year residents will file their Rhode Island Individual
In addition, under the provisions of the Military Spouses Residency Relief
Income Tax Returns using Form RI-1040NR.
Act, income for services performed by the servicemember’s spouse can only
be subject to income tax by the state of his/her legal residency if the ser-
Complete your 2018 Federal Income Tax Return first.
vicemember’s spouse meets certain conditions.
It is the basis for preparing your Rhode Island income tax return. In gen-
Income for services performed by the servicemember’s spouse in Rhode
eral, the Rhode Island income tax is based on your federal adjusted gross
Island would be exempt from Rhode Island income tax if the servicemem-
income.
ber’s spouse moved to Rhode Island solely to be with the servicemember
Accuracy and attention to detail in completing the return in accordance
complying with military orders sending the servicemember to Rhode Island.
with these instructions will facilitate the processing of your tax return. You
The servicemember and the servicemember’s spouse must also share the
may find the following points helpful in preparing your Rhode Island Income
same non-Rhode Island domicile.
Tax Return.
However, other income derived from Rhode Island sources such as busi-
ness income, ownership or disposition of any interest in real or tangible per-
WHO MUST FILE A RETURN
sonal property and gambling winnings are still subject to Rhode Island
RESIDENT INDIVIDUALS – Every resident individual of Rhode Island
income tax.
who is required to file a federal income tax return must file a Rhode Island
Internal Revenue Code provisions governing armed forces pay while serv-
individual income tax return (RI-1040).
ing in a “combat zone” or in an area under conditions that qualify for Hostile
A resident individual who is not required to file a federal income tax return
Fire Pay are applicable for Rhode Island purposes.
may be required to file a Rhode Island income tax return if his/her income
for the taxable year is in excess of the sum of his/her Rhode Island personal
DECEASED TAXPAYERS
exemptions and applicable standard deduction.
If the taxpayer died before filing a return for 2018, the taxpayer’s spouse
“Resident” means an individual who is domiciled in the State of Rhode
or personal representative must file and sign a return for the person who
Island or an individual who maintains a permanent place of abode in Rhode
died if the deceased was required to file a return. A personal representative
Island and spends more than 183 days of the year in Rhode Island.
can be an executor, administrator or anyone who is in charge of the tax-
For purposes of the above definition, domicile is found to be a place an
payer’s property.
individual regards as his or her permanent home – the place to which he or
The person filing the return should check the “deceased” check box after
she intends to return after a period of absence. A domicile, once established,
the deceased’s name.
continues until a new fixed and permanent home is acquired. No change of
If you are claiming a refund as a surviving spouse filing a joint return with
domicile results from moving to a new location if the intention is to remain
the deceased, no other form is needed to have the refund issued to you.
only for a limited time, even if it is for a relatively long duration. For a married
However, all other filers requesting a refund due the deceased, must file
couple, normally both individuals have the same domicile.
Form RI-1310, Statement of Person Claiming Refund Due a Deceased Tax-
Any person asserting a change in domicile must show:
payer, to claim the refund.
If you are filing Form RI-1040H, the right to file a claim does not survive
(1) an intent to abandon the former domicile,
a person's death. Therefore, a claim filed on behalf of a deceased person
(2) an intent to acquire a new domicile and
cannot be allowed. If the claimant dies after having filed a timely claim, the
(3) actual physical presence in a new domicile.
amount thereof will be disbursed to another member of the household as
determined by the Tax Administrator.
JOINT AND SEPARATE RETURNS
JOINT RETURNS: Generally, if two married individuals file a joint federal
WHERE AND WHEN TO FILE
income tax return, they also must file a joint Rhode Island income tax return.
Rhode Island personal income tax returns will be considered timely filed if
However, if either one of the married individuals is a resident and the other
post-marked by Monday, April 15, 2019.
is a non-resident, they must file separate returns, unless they elect to file a
joint return as if both were residents of Rhode Island. If the resident spouse
If you are claiming a refund, mail your return to:
files separately in Rhode Island and a joint federal return is filed for both
Rhode Island Division of Taxation
spouses, the resident spouse must compute income, exemptions, credits
One Capitol Hill
and tax as if a separate federal return had been filed.
Providence, RI 02908 – 5806
If neither spouse is required to file a federal income tax return and either
or both are required to file a Rhode Island income tax return, they may elect
If you are making a payment, mail your return, payment and Form RI-1040V
to file a joint Rhode Island income tax return.
to:
Individuals filing joint Rhode Island income tax returns are both equally li-
Rhode Island Division of Taxation
able to pay the tax. They incur what is known as “joint and several liability”
One Capitol Hill
for Rhode Island income tax.
Providence, RI 02908 – 5807
SEPARATE RETURNS: Married individuals filing separate federal income
EXTENSION OF TIME
tax returns must file separate Rhode Island income tax returns.
Any extension of time granted for filing an individual income tax return
shall not operate to extend the time for the payment of any tax due on such
return.
Page I-1
In General -
your return, unless you indicate on your return that such overpayment is to
(1) An individual who is required to file a Rhode Island income tax
be credited to your estimated tax liability for 2019. No other application for
return shall be allowed an automatic six month extension of time to file
refund is necessary. Please note that no refund can be made unless your
such return.
return is properly signed.
(2) An application must be prepared in duplicate on form RI-4868.
(3) The original of the application must be filed on or before the date
Refunds of less than $5.00 will not be paid unless specifically requested.
prescribed for the filing of the return of the individual with the Rhode
Island Division of Taxation.
See “Where and When to File” for mailing instructions.
(4) Such application for extension must show the full amount prop-
erly estimated as tax for such taxpayer for such taxable year, and such
REFUND CLAIMS
application must be accompanied by the full remittance of the amount
RIGL §44-30-87 provides different time periods within which a refund
properly estimated as tax which is unpaid as of the date prescribed for
claim is allowed. A refund may be claimed within three (3) years of filing a
the filing of the return.
return or two (2) years from the time the tax was paid, whichever expires
NOTE: If no payment is required to be made with your Rhode Island exten-
later.
sion form and you are filing a federal extension form for the same period of
If a claim is made within the three (3) year period, the amount of the refund
time, you do not need to submit the Rhode Island form. Attach a copy
cannot exceed the amount of tax paid within that three (3) year period.
of Federal Form 4868 or the electronic acknowledgment you receive from
If a claim is made within the two (2) year period, the amount of refund
the IRS to your Rhode Island individual income tax return at the time it is
may not exceed the portion of tax paid during the two (2) years preceding
submitted.
the filing of the claim.
Filing for an extension of time to file Form RI-1040 does not extend the time
to file Form RI-1040H, Rhode Island Property Tax Relief Claim or Form RI-
For purposes of this section, any income tax withheld from the taxpayer
6238, Rhode Island Residential Lead Paint Credit. Rhode Island income
during any calendar year and any amount paid as estimated income tax for
tax returns will be considered timely filed if post-marked by Monday, April
a taxable year is deemed to have been paid on the fifteenth day of the fourth
15, 2019.
month following the close of the taxable year for which the payments were
being made.
WHERE TO GET FORMS
For more information, call the Personal Income Tax Section at
Forms may be obtained by:
(401) 574-8829, option #3.
- visiting the Division of Taxation’s website: http://www.tax.ri.gov or
- calling the Division of Taxation’s Forms Request line: (401) 574-8970
VICTIM OF IDENTITY THEFT
- emailing the Division of Taxation’s Forms address: Tax.Forms@tax.ri.gov
If you are a victim of identity theft, attach a copy of Federal Form 14039
to your return.
MISSING OR INCORRECT FORM W-2
This form is given to you by your employer showing the amount of income
SIGNATURE
tax withheld on your behalf by your employer. A copy of it must accompany
You must sign your Rhode Island income tax return. If filing a joint return,
your Rhode Island income tax return if you are to receive credit for such
both married individuals must sign the return. An unsigned return cannot
withheld tax. Only your employer can issue or correct this form. If you
be processed.
have not received a Form W-2 from your employer by February 15, 2019 or
Any paid preparer who prepares a taxpayer’s return must also sign as
if the form which you have received is incorrect, contact your employer as
“preparer”. If a firm or corporation prepares the return, it should be signed
soon as possible.
in the name of the firm or corporation.
If you wish to allow the Tax Division to contact your paid preparer should
CHANGES IN YOUR FEDERAL TAXABLE INCOME OR
questions arise about your return, check the appropriate box above the pre-
FEDERAL TAX LIABILITY
parer’s name.
You must report to the Rhode Island Division of Taxation any change or
correction in federal taxable income or federal tax liability as reported on
NET OPERATING LOSS DEDUCTIONS
your federal income tax return, whether resulting from the filing of an
The Rhode Island Personal Income Tax law relating to Net Operating Loss
amended federal return or otherwise. Such report must be made within 90
deduction (NOL) has been amended by enactment of RIGL §44-30-2.8 and
days after filing an amended federal return or final determination of such
RIGL §44-30-87.1.
change by the Internal Revenue Service. Effective tax year 2018, report any
Under the provisions of RIGL §44-30-87.1, for losses incurred for taxable
changes on Form RI-1040, and check the Amended checkbox. Using the
years beginning on or after January 1, 2002, an NOL deduction may not be
Supplement to Individual Income Tax Return, provide an explanation of
carried back for Rhode Island personal income tax purposes, but will only
changes to your income, deductions or credits. Attach the supplement to
be allowed as a carry forward for the number of succeeding years as pro-
your amended return.
vided in IRS §172. A carry forward can only be used on the Rhode Island
return to the extent that the carry forward is used on the federal return.
RHODE ISLAND LOTTERY PRIZES
Should you have any questions regarding this matter, please call the Per-
Winnings and prizes received from the Rhode Island Lottery are taxable
sonal Income Tax Section at (401) 574-8829, option #3.
under the Rhode Island personal income tax law and are to be included in
the income of both residents and nonresidents alike.
BONUS DEPRECIATION
A bill passed disallowing the federal bonus depreciation for Rhode Island
ESTIMATED INCOME TAX PAYMENTS
tax purposes. When filing a Rhode Island tax return any bonus depreciation
If a taxpayer can reasonably expect to owe more than $250 after allowing
taken for federal purposes must be added back to income as a modification
for withholding tax and/or credits, he or she must make estimated tax pay-
on RI Schedule M - page 2, line 2d for Rhode Island purposes. In subse-
ments. Estimated tax payments are made on Form RI-1040ES that has in-
quent years, when federal depreciation is less than what previously would
structions for computing the estimated tax and making payments.
have been allowed, the difference may be deducted from income as a mod-
ification on RI Schedule M - page 1, line 1 for Rhode Island purposes.
PAYMENTS OR REFUNDS
Any PAYMENT of tax liability shown on your return to be due the State of
A separate schedule of depreciation must be kept for Rhode Island pur-
Rhode Island must be paid in full with your return. Complete and submit
poses. The gain or loss on the sale or other disposition of the asset is to be
Form RI-1040V with your payment.
determined, for Rhode Island purposes, using a Rhode Island depreciation
schedule.
An amount due of less than five dollars ($5) need not be paid.
EXAMPLE: A company bought equipment after September 11, 2001 that
See “Where and When to File” for mailing instructions.
cost $10,000 and had a 10 year life and qualified for 30% bonus deprecia-
tion. Depreciation for federal purposes in the first year was $3,700 (30% X
A REFUND will be made if an overpayment of income tax is shown on
$10,000) + (10% x 7,000). Normal depreciation in the first year would have
Page I-2
been $1,000. The Company should add back on RI Schedule M, page 2,
the return; failure to do so will result in disallowance of the credit. A list of
line 2d the amount of $2,700 ($3,700 - $1,000). In subsequent years the
allowable Rhode Island credits is available on RI Schedule CR.
company should deduct $300 ($1000 - $700) each year while depreciation
If you do not see a particular credit on RI Schedule CR, that means the
lasts. The deduction should be on RI Schedule M - page 1, line 1 .
credit is no longer allowed against personal income tax.
If a taxpayer has already filed a return, an amended return should be filed.
Questions on this procedure should be addressed by calling the Personal
INTEREST
Income Tax Section at (401) 574-8829, option #3.
Any tax not paid when due, including failure to pay adequate estimated
tax, is subject to interest at the rates of 18% (0.1800) per annum.
SECTION 179 DEPRECIATION
Interest on refunds of tax overpayments will be paid if the refund is not
Rhode Island passed a bill disallowing the increase in the Section 179
paid within 90 days of the due date or the date the completed return was
depreciation under the Jobs & Growth Tax Relief Reconciliation Act of 2003.
filed, whichever is later. The interest rate for tax overpayments is 5.25%
Section 179 depreciation will remain limited to $25,000 for Rhode Island in-
(0.0525) per annum.
come tax purposes. When filing your Rhode Island tax return, a deduction
PENALTIES
is allowed for depreciation taken on your federal return in prior years which
was previously taken as an increasing modification to adjusted gross in-
The law provides for penalties in the following circumstances:
come. Enter the deduction as a modification on Schedule M - page 1, line
•Failure to file an income tax return by the due date. A late filing penalty
1j.
will be assessed at 5% (0.0500) per month on the unpaid tax for each month
A separate schedule of depreciation must be kept for Rhode Island pur-
or part of a month the return is late. The maximum late filing penalty is 25%
poses. The gain or loss on the sale or other disposition of the asset is to be
(0.2500).
determined, for Rhode Island purposes, using the Rhode Island depreciation
•Failure to pay any tax due by the due date. A late payment penalty will
schedule.
be assessed at 1/2% (0.0050) per month on the unpaid tax for each month
Legislation passed in July of 2013 sets Rhode Island to conform with the
or part of a month the tax remains unpaid. The maximum late payment
federal Section 179 deduction amounts for all assets placed in service on
penalty is 25% (0.2500).
or after January 1, 2015.
•Preparing or filing a fraudulent income tax return.
TUITION SAVINGS PROGRAM – SECTION 529
Regulation 280-RICR-20-55-4 implements the state law enacted in 2013
which establishes civil and criminal penalties for paid preparers who prepare
A modification decreasing federal adjusted gross income may be claimed
Rhode Island personal income tax returns with the intent to wrongfully evade
for contributions made to a Rhode Island “qualified tuition program" under
or reduce a tax obligation.
section 529 of the Internal Revenue Code, 26 U.S.C. §529. The maximum
modification shall not exceed $500, $1,000 if a joint return, regardless of the
number of accounts. Taxpayers should claim the modification on Schedule
USE OF FEDERAL INCOME TAX INFORMATION
M - page 1, line 1g.
All amounts reported from the Federal Forms 1040 and 1040NR, as well
If the funds are rolled over to a Tuition Savings Plan of another state or
as those reported on Form RI-1040, are subject to verification and audit by
are an unqualified withdrawal, recapture is required.
the Rhode Island Division of Taxation.
Taxpayers may also take a modification decreasing federal adjusted gross
The Rhode Island Division of Taxation and the Internal Revenue Service
income in the amount of any qualified withdrawal or distribution from the “Tu-
exchange income tax information to verify the accuracy of the information
ition Saving Program” which is included in federal adjusted gross income.
reported on Federal and Rhode Island income tax returns.
Taxpayers should claim the modification on Schedule M - page 1, line 1g.
OTHER QUESTIONS
RHODE ISLAND TAX CREDITS
Obviously the foregoing general instructions and the specific instructions
Rhode Island law provides special Rhode Island tax credits which may
for completing the return form(s) which follow will not answer all questions
be applied against the Rhode Island income tax. Before claiming any cred-
that may arise. If you have any doubt regarding completion of your return,
its, taxpayers should refer to the Rhode Island law and/or regulations for
further assistance may be obtained at the Division of Taxation, One Capitol
specific requirements for each credit such as carry over provisions and the
Hill, Providence RI 02908-5801 or by calling the Personal Income Tax Sec-
order in which the credits must be used. Taxpayers claiming credits must
tion at (401) 574-8829, option #3.
attach RI Schedule CR and the proper form(s) and other documentation to
SPECIFIC LINE INSTRUCTIONS
NAME AND ADDRESS
(2) a non-existent political party,
(3) a particular office,
Complete the identification portion of the return, including your name and
(4) an individual officeholder or political figure, or
social security number, your spouse’s name and social security number (if
(5) a national party which is not a state party,
applicable), address, daytime telephone number and your city or town of
your electoral system contribution will be credited to the nonpartisan general
legal residence.
account.
If you designate more than one political party, your contribution will be
ELECTORAL SYSTEM CONTRIBUTION
credited to the first political party named.
You may designate a contribution of five dollars ($5) or ten dollars ($10)
if married and filing a joint return, to the account for the public financing of
FILING STATUS
the electoral system. The first two dollars ($2) or four dollars ($4) if married
Check the appropriate box to indicate your filing status. Generally your
and filing a joint return, up to a total of two hundred thousand dollars
filing status for Rhode Island income tax purposes is the same as for Federal
($200,000) collectively for all parties and the nonpartisan account, shall be
income tax purposes.
allocated only to political parties which at the preceding general election,
nominated a candidate for governor and such candidate polled at least 5
percent of the entire vote cast in the state for governor. The remaining funds
shall be allocated for the public financing of campaigns for governor.
An electoral system contribution will NOT increase your tax due or reduce
INCOME, TAX AND CREDITS
your refund.
DESIGNATION OF POLITICAL PARTY
If you don’t name a political party, your contribution will by credited to the
Line 1 – Federal Adjusted Gross Income: Enter your federal adjusted
nonpartisan general account or you can check the box and designate a po-
gross income from Federal Form 1040, line 7 .
litical party. If you designate:
Line 2 – Modifications: Enter your net modifications from RI Schedule M -
(1) a political party which did not receive at least 5 percent of the entire
page 2, line 3. If you are claiming a modification, you must attach RI Sched-
vote for Governor in the preceding general election,
Page I-3
ule M along with supporting documentation to your return.
Line 10b - Recapture of Prior Year Other Rhode Island Credits: Enter
amount of Credit Recapture from page 6, RI Schedule CR, line 11.
RI Schedule M is discussed further beginning on page I-7 of these instruc-
tions.
Line 11 – Rhode Island Checkoff Contributions: Enter the amount of
checkoff contributions from page 3, RI Checkoff Contributions Schedule, line
Line 3 – Modified Federal Adjusted Gross Income: Determine your mod-
37. A list of the checkoff contributions can be found on page I-5 of these in-
ified federal adjusted gross income by combining the amount on line 1 with
structions. These checkoff contributions will increase your tax due or reduce
the amount on line 2.
your refund.
Line 4 – Deductions: Enter your Rhode Island standard deduction from the
Line 12 – Use/Sales Tax Due: Enter the amount of Use/Sales Tax from
list below. Rhode Island does not allow the use of federal itemized deduc-
Schedule U, line 4 or line 8, whichever applies. For more information, see
tions.
the instructions for RI Schedule U on page I-8.
Single
$8,525
Married Joint
$17,050
Line 13a – Total Rhode Island Tax and Checkoff Contributions: Add
Qualifying Widow(er)
$17,050
lines 10a, 10b, 11 and 12.
Married Separate
$8,525
Head of Household
$12,800
Line 13b - Enter the amount from line 13a.
However, if line 3 is more than $199,000 see the Exemption Worksheet on
page i (back of the front cover) to compute your exemption amount.
PAYMENTS AND PROPERTY TAX RELIEF CREDIT
Line 5 - Subtract line 4 from line 3. If zero or less, enter zero.
Line 6 – Exemptions: New for Tax Year 2018 - Complete RI Schedule E
(found on page 5 of the RI-1040 Resident booklet) listing the name, social
Line 14a – Rhode Island Income Tax Withheld: Enter total amount of
security number, date of birth and relationship to you of each dependent for
Rhode Island 2018 income tax withheld from RI Schedule W, line 16. (Attach
whom you are claiming an exemption. Enter the number of Exemptions from
state copy of all forms W-2, 1099s, etc. to the front of the return). Credit for
RI Schedule E, line 5 in the box on line 6. Attach RI Schedule E to your RI-
Rhode Island income tax withheld will be allowed only for those amounts
1040 tax return.
supported by attached W-2s, 1099s, etc.
RI Schedule W, along with your W-2s and 1099s, must be attached to your
RI Schedule E is discussed further beginning on page I-6 of these instruc-
return in order to receive credit for Rhode Island income tax withheld.
tions.
Withholding from a Pass-through entity reported on Form RI-1099PT should
Exemption Amount: Multiply the number of exemptions in the box by
be entered on Schedule W and included in the amount for Line 14a.
$4,000.
NOTE: You can not claim Rhode Island Temporary Disability Insurance pay-
However, if line 3 is more than $199,000 see the Exemption Worksheet on
ments (RI TDI or SDI) as income tax withheld. These amounts are non re-
page i (back of the front cover) to compute your exemption amount.
fundable on Form RI-1040.
NOTE: If someone else can claim you on their return, your exemption
Line 14b – 2018 Estimated Payments and Amount Applied from 2017
amount is zero.
Return: Enter the amount of estimated payments paid on 2018 Form RI-
1040ES and the amount of overpayment applied from your 2017 return.
Line 7 – Rhode Island Taxable Income: Subtract line 6 from line 5. If zero
or less, enter zero.
Line 14c – Property Tax Relief Credit: Enter the amount of allowable prop-
erty tax relief credit from Form RI-1040H, line 13. If you are filing a Rhode
Line 8 – Rhode Island Income Tax: Enter the RI income tax from the RI
Island Form RI-1040, attach Form RI-1040H to your RI-1040. However, if
Tax Table or Computation Worksheet.
you are not required to file a Form RI-1040 or if you are filing an extension
for your RI-1040, you may file Form RI-1040H separately to claim your prop-
Line 9a – Rhode Island Percentage of Allowable Federal Credit: Enter
erty tax relief credit. Filing an extension of time to file Form RI-1040 does
the amount of allowable federal credit from page 3, RI Schedule I, line 22.
NOT extend the time to file Form RI-1040H.
Form RI-1040H, Rhode Island Property Tax Relief Claim, must be filed
Line 9b – Credit for Taxes Paid to Other States: Enter amount of credit
by Monday, April 15, 2019.
for taxes paid to other states from page 3, RI Schedule II, line 29. If credit
is claimed for taxes paid to more than one state, make a separate calculation
Line 14d – RI Earned Income Credit: Enter amount from page 3, RI Sched-
of each state using Form RI-1040MU which can be found on page 9 of the
ule EIC, line 40. If you are claiming a Rhode Island earned income credit,
RI-1040 Resident booklet.
you must complete and attach RI Schedule EIC located on page 3 to your
RI-1040.
NOTE: You must attach a signed copy of each state return for which you
are claiming credit. Failure to attach copies could result in the credit being
Line 14e - RI Residential Lead Paint Credit: Enter the amount from Form
disallowed.
RI-6238, line 7. You must attach a copy of Form RI-6238 to your RI-1040.
However, if you are not required to file a Form RI-1040 or if you are filing an
Line 9c - Other Rhode Island Credits: Enter amount of Other Rhode Island
extension for your RI-1040, you may file Form RI-6238 separately to claim
Credits from page 6, RI Schedule CR, line 8. Attach RI Schedule CR and
your RI Residential Lead Paint Credit. Filing an extension of time to file
your original certificate or a carry-forward schedule to your RI-1040.
Form RI-1040 does NOT extend the time to file Form RI-6238.
Form RI-6238, Rhode Island Residential Lead Paint Credit, must be filed
NOTE: All credits require the original certificate be attached to the return
by Monday, April 15, 2019.
unless the credit amount is a carry forward from a prior year. Failure to at-
tach the original certificate will result in the disallowance of the credit until
Line 14f – Other Payments: Enter the total amount of any other payments
the original is provided.
and any advance payments made with your application for an automatic ex-
tension of time to file (Form RI-4868). Attach a copy of Form RI-4868 to
Line 9d - Total Rhode Island Credits: Add lines 9a, 9b and 9c.
your return.
Line 10a – Rhode Island Income Tax after Credits: Subtract line 9d from
Any pass-through withholding from Form RI- 1099PT must be entered
line 8. If zero or less, enter zero.
on RI Schedule W and not included in “Other Payments’ on this line.
Form RI-1099PT must be attached to your return.
Page I-4
Line 14g – Total Payments and Credits: Add lines 14a, 14b, 14c, 14d, 14e
Income from more than one other state?
and 14f.
If state income tax has been paid to more than one other state, prepare a
separate calculation for each state on Form RI-1040MU. Enter the amount
Line 14h - Previously issued overpayments: If filing an amended return,
of income from other states from Form RI-1040MU, line 29.
enter the amount of any prior overpayments for this tax period (whether re-
If you need to use more than one Form RI-1040MU, add all of the Form RI-
funded or carried forward).
1040MU line 29 amounts together and enter the total amount on line 24.
Line 14i - Net Payments: Subtract line 14h from line 14g.
Out-of-state gross income is determined in the same manner as that which
would be used for Federal purposes and generally includes the net amounts
Line 15a – Balance Due: If the amount on line 13b is greater than the
of income that appear on the face of the other state's return or what would
amount of line 14i. SUBTRACT line 14i from line 13b and enter the balance
be comparable to the face of the Federal Income Tax Return.
due on this line. This is the amount you owe.
Line 25 – Modified Federal AGI: Enter amount from page 1, line 3.
Line 15b – Underestimating Interest Due: Complete Form RI-2210 or
Form RI-2210A. Enter the amount of interest due from Form RI-2210, line
Line 26 – Divide line 24 by line 25.
12 or line 22 or Form RI-2210A, line 12 on this line. This amount should be
added to line 15a or subtracted from line 16, whichever applies.
Line 27 – Tentative Credit: Multiply the amount on line 23 by the percent-
age on line 26.
Line 15c – Total Amount Due: Add lines 15a and 15b. This amount is
payable in full with your return. Complete Form RI-1040V. Send payment
Line 28 – Tax Due and Paid to Other State: Enter the amount of income
and Form RI-1040V with your return. An amount due of less than five dollars
tax due and paid to the other state and write the abbreviation for the name
($5) need not be paid.
of the state in the space provided.
Line 16 – Overpayment: If the amount on line 14g is greater than the
amount on line 13b then SUBTRACT line 13b from line 14i and enter the
Income tax paid to more than one other state?
overpayment on line 16.
If state income tax has been paid to more than one other state, prepare a
If there is an amount due on line 15b for underestimating interest, subtract
separate calculation for each state, on Form RI-1040MU. Enter the amount
line 15b from line 16.
of credit from Form RI-1040MU, line 30.
If the amount of underestimating interest on line 15b is more than the amount
If you need to use more than one Form RI-1040MU, add all of the Form RI-
of overpayment from line 16, subtract line 16 from line 15b and enter the re-
1040MU line 30 amounts together and enter the total amount on line 28.
sult on line 15c.
In the space provided for the abbreviation for the name of state to which in-
Line 17 – Refund: Enter the amount of the overpayment from line 16 that
come taxes were due and paid enter “MU”.
is to be refunded. Refunds of less than $5.00 will not be paid unless specif-
ically requested.
NOTE: You must attach a signed copy of the return filed with the other
state(s). If you owe no tax to the other state(s) and are to be refunded
Line 18 - Overpayment to be applied to 2019:
all the taxes withheld or paid to the other state(s), enter $0.00 on line
Enter the amount of overpayment from line 16 which is to be applied to your
28. If included on a composite filing in another state(s), you must at-
2019 estimated tax. (See General Instructions on page I-2)
tach a copy of the composite filing(s) showing your income and the
taxes paid on your behalf.
Line 29 – Maximum Credit for Tax Paid to Another State: Enter the
RI SCHEDULE I
amount from line 23, line 27 or line 28, whichever is the smallest. Enter here
and on page 1, line 9b.
ALLOWABLE FEDERAL CREDIT
Line 19 – Rhode Island Income Tax: Enter the amount from Form RI-1040,
RI CHECK-OFF
page 1, line 8.
CONTRIBUTIONS SCHEDULE
Line 20 – Credit for Child and Dependent Care Expenses: Enter the
amount from Federal Form 1040, Schedule 3, line 49.
These checkoff contributions will increase your tax due or re-
duce your refund. All checkoff contributions are voluntary.
Line 21 – Multiply the amount on line 20 by 25%
Lines 30 through 36 – Contributions: A contribution to the following pro-
Line 22 - Maximum Credit: Enter the amount from line 19 or 21, whichever
grams may be made by checking the appropriate box(es) or by entering the
is less. Enter here and on form RI-1040, page 1, line 9a.
amount you want to contribute. All such contributions are deposited as gen-
eral revenues.
RI SCHEDULE II
(30)
Drug Program Account
(31)
Olympic Contribution
CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE
(32)
Rhode Island Organ Transplant Fund
(33)
Rhode Island Council on the Arts
RIGL §44-30-18
(34)
Rhode Island Non-game Wildlife Appropriation
If you are claiming credit for income taxes paid to more than one
(35)
Childhood Disease Victims’ Fund and
state, use Form RI-1040MU, Credit for Income Taxes Paid to Multiple
Substance Use and Mental Health Leadership Council of RI
States. Enter the applicable amounts from Form(s) RI-1040MU onto this
(36)
RI Military Family Relief Fund
schedule.
Line 23 – Rhode Island Income Tax: Enter the amount from page 1, line 8
Line 37 – Total Contributions: Add lines 30, 31, 32, 33, 34, 35 and 36.
less allowable federal credit from page 3, RI Schedule I, line 22.
Enter the total here and on page 1, line 11.
Line 24 – Income from Other State(s): Enter the amount of income derived
from other state.
Page I-5

Download Instructions for Form RI-1040 Resident Individual Income Tax Return 2018

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