State of Rhode Island Division of Taxation 
     Form RI-2874 
     Employer's Apprenticeship Credit - RIGL § 44-11-41                                                15131199990101

Name                                                                               Federal employer identification number                                For the period ending:

Schedule A - Apprenticeship Threshold Test: 
NOTE: The number of apprenticeships for which credit is calculated below must exceed the average number of qualifying  
            apprenticeships begun in the preceding five (5) years.
1 Number of Qualifying Apprenticeships Begun This Year .............................................................................................    1

2 Number of Apprenticeships Begun 5 Years Prior.....................................................  2

3 Number of Apprenticeships Begun 4 Years Prior.....................................................  3

4 Number of Apprenticeships Begun 3 Years Prior.....................................................  4

5 Number of Apprenticeships Begun 2 Years Prior.....................................................  5

6 Number of Apprenticeships Begun 1 Year Prior....................................................... 6

7 Total Number of Apprenticeships Begun for Last 5 Years.   Add lines 2 through 6......................................................                 7

8 Average Number of Apprenticeships Per Year.  Divide line 7 by 5.0 ................................................................................... 8

9 Is the amount of Line 1 greater than the amount on Line 8?   
  If “Yes”, you have met the Threshold Test. Complete Section B below to calculate your credit amount.                                                  9
  If “No”, you have not met the Threshold Test and do not qualify for this credit.                                                                       Yes No

Schedule B - Credit Calculation:

  Employee/Apprentice Name       Social Security Number          Wages Paid to Apprentice                Wage x 50%                 Credit Amount  (Max $4,800)

                  DRAFT 

                                09/14/2023

                                Total Credit Amount for All Qualifying Apprenticeships . . . . .

     Tax Credit Amount Used.  Enter the amount here and on the applicable line on Schedule B-CR......  

     ATTACH A COPY OF THE APPRENTICESHIP AGREEMENT FOR EACH QUALIFIED APPRENTICE.

 State of Rhode Island Division of Taxation 
 Form RI-2874 
 Employer's Apprenticeship Credit - RIGL § 44-11-41

                             Employer's Apprenticeship Tax Credit 
                             R.I. Gen. Laws § 44-11-41 
                                                      
                                              INSTRUCTIONS 
                                                      
General: 
Generally, a taxpayer who is an employer and employs a machine tool and metal trade apprentice or plastic 
process technician apprentice duly enrolled and registered under the terms of a qualified program will be al-
lowed a credit against the tax imposed by Chapter 11 of Title 44. The amount of the credit is 50% of the actual 
wages paid to the qualifying apprentice or $4,800, whichever is less. 
 
Program requirements: 
The apprentice must be duly enrolled and registered under the terms of a qualified program as determined by 
the State Apprenticeship Council. The credit is limited to qualified machine tool, metal trade and plastics pro-
grams with apprenticeship periods of duration which are more than four thousand (4,000) hours and less than 
ten thousand (10,000) hours. 
 
The tax credit is limited to the following trades: machinist, toolmaker, toll and diemaker, model maker, gage 
maker, pattern maker, tool and machine setter, diesinker, moldmaker, machine tool repairer, plastic process 
technician and in similar occupations which, as above, involve multiple work processes including the shaping 
of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, 
planing, hobbling, and abrading operations. 
 
The apprentice must be employed on a full time basis which is defined as working a minimum of one hundred 
twenty (120) hours per month at the trade. Up to eighty (80) hours may be applied during the tax year against 
the one hundred twenty (120) hour limitation. 
 
Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligi-
ble for inclusion the calculation of the tax credit. 
                             DRAFT 
Calculation of the credit: 
The number of apprenticeships for which the tax credit is allowed must exceed the average number of such 
apprenticeships begun during the five (5) preceding years. The credit is 50% of the actual wages paid to the 
qualifying apprentice or $4,800, whichever is less. 
 
Limitations on the credit and miscellaneous: 
A. The credit per apprentice is 50% of the actual wages paid to the qualifying apprentice or $4,800, whichever 
 is less. 
 
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B. The credit cannot reduce the Business Corporation Tax (§ 44-11) to less than the minimum tax required. 
 
C. The credit is not refundable and amounts of credit not deductible in the taxable year may not be carried over 
 to the following year. 
 
          TO VERIFY ELIGIBILITY FOR THE CREDIT, A COPY OF THE APPRENTICESHIP 
 AGREEMENT FOR EACH QUALIFIED APPRENTICE MUST BE ATTACHED TO THIS FORM.