PDF document
- 1 -

Enlarge image
                             State of Rhode Island Division of Taxation 
                             2024 Form RI-1040H 
                             Rhode Island Property Tax Relief Claim                                                          24100299990101

First nameYour first name                                MI       Last name MI     Last name                      Suffix     Deceased?Deceased?Deceased?                Y YYour social security numberour social security numberour social security number
                                                                                                                             YeYess
Spouse’s first name                                       MI     Last name                                        Suffix     Deceased?Deceased?                         Spouse’Spouse’s social security numbers social security number
                                                                                                                             YeYess
Mailing addressMailing address                                                                                               New address?New address? Daytime telephone numberDaytime telephone number
                                                                                                                             YeYess
CityCity, town or post office, town or post office                                                                StateState ZIP codeZIP codeZIP code                   CityCityCity ororor towntowntown ofofof legallegallegal residenceresidenceresidence

HomeHomeHomeHome Address if using a PO Box or if your Mailing Address is different from Home AddressAddressEmailEmailEmailEmailif usingaddressaddressaddressaddressa PO Box or if your Mailing Address is different from Home AddressAddress if using a PO Box or if your Mailing Address is different from Home AddressAddress if using a PO Box or if your Mailing Address is different from Home Address

PART 1ELIGIBILITY.  IF YOU ANSWER NO TO ANY OF THESE QUESTIONS, YOU ARE NOT ELIGIBLE FOR THIS CREDIT. 
                                 STOP HERE.         DO NOT COMPLETE THE REST OF THIS FORM.
                             A  Were you domiciled in Rhode Island for all of 2024?..................................................................................                A      YES                                                           NO

                             B  In 2024 did you live in a household or rent a dwelling that was subject to property tax?............................                                 B      YES                                                           NO

                             C  Are you current for property taxes or rent due on the homestead for 2024 and all prior years?.................                                       C      YES                                                           NO

                             D  Were you or your spouse 65 years of age or older and/or disabled as of December 31, 2024?................                                            D
          ELIGIBILITY                                                                                                                                                                       YES                                                           NO

                             E  Was your 2024 total household income from page 2, line 32 $39,275 or less?..........................................                                 E      YES                                                           NO

PART 2 ADDITIONAL INFORMATION - ATTACH A COPY OF YOUR 2024 SOCIAL SECURITY AWARD LETTER OR FORM 1099 TO 1040H FORM
                             1a Enter the total amount of public assistance received by all members of your household...........................                                     1a
                              b Enter your total household income from page 2, line 32.............................................................................                  1b

                              c Enter your date of birth ............................        /    /                         1d  Enter spouse's date of birth .....................                           /    /               
          INFO                e Were you or your spouse disabled and receiving Social Security Disability payments during 2024?                                                      1e     YES                                                           NO

                              f Indicate the number of persons in your household .....................................................................................               1f
                              g Enter the number of persons from 1f who are dependents under the age of 18........................................                                   1g
                                                             DRAFT 
PART 3    TO BE COMPLETED BY HOMEOWNERS ONLY– ATTACH A COPY OF YOUR 2024 PROPERTY TAX BILL TO 1040H FORM
                             2  Enter the amount of property taxes you paid or will pay for 2024...............................................................                      2
                             3  Using your household income from line 1b enter percentage from the computation table located on pg 3                                                 3                                          %
                             4  Multiply amount on line 1b by percentage on line 3....................................................................................               4
     HOME                    5  Tentative credit.  Subtract line 4 from line 2.  If line 4 is greater than line 2, enter zero..............................                          5
                      OWNERS 6  PROPERTY TAX RELIEF. Line 5 or $675.00, whichever is LESS..............................................................                              6

PART 4 TO BE COMPLETED BY RENTERS ONLY– ATTACH A COPY OF YOUR 2024 LEASE OR 3 RENT RECEIPTS TO 1040H
LANDLORD INFORMATION (REQUIRED) 
 Name:                                                                      Address:                                                                             Telephone number:
                             7  Enter the amount of rent you paid in 2024..................................................................................................10/03/20247
                             8  Multiply the amount on line 7 by twenty (20) percent (0.2000)....................................................................                    8
                             9  Using your household income from line 1b enter percentage from the computation table located on pg 3                                                 9                                          %
                             10 Multiply amount on line 1b by percentage on line 9....................................................................................               10
                             11 Tentative credit.  Subtract line 10 from line 8.  If line 10 is greater than line 8, enter zero..........................                            11
          RENTERS            12 PROPERTY TAX RELIEF. Line 11 or $675.00, whichever is LESS............................................................                               12

CREDIT                       13 PROPERTY TAX RELIEF. Line 6  or line 12, whichever applies. Enter here and on Form RI-1040, line 14c.......                                          13

                                                 RETURN MUST BE SIGNED - SIGNATURE IS LOCATED ON PAGE 2 
                                          Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806



- 2 -

Enlarge image
                                                    State of Rhode Island Division of Taxation 
                                                    2024 Form RI-1040H 
                                                    Rhode Island Property Tax Relief Claim                                                                           24100299990102

YYour nameour name                                                                                                                                                                             YourYsocial security numberour social security number

PART 5  ENTER ALL INCOME RECEIVED BY YOU AND ALL OTHER PERSONS LIVING IN YOUR HOUSEHOLD
Enter the income amounts from your 2024 federal 1040 on the appropriate lines below.  If you did not file a federal 1040, enter your income amounts on 
the appropriate lines below.
                                                    14 Wages, salaries, tips, etc. from Federal Form 1040 or 1040-SR, line 1z...........................................................                                   14

                                                    15 Interest and dividends (taxable and nontaxable) from Federal Form 1040 or 1040-SR, lines 2a, 2b and 3b.........                                                     15
                                                    16 Taxable refunds, credits or offsets of state and local income taxes from Federal Form 1040 or 1040-SR,                                                              16
                                                       Sch 1, line 1.......................................................................................................................................................
                                                    17 Alimony received from Federal Form 1040 or 1040-SR, Schedule 1, line 2a..............................................                                               17

                                                    18 Business income (or loss) from Federal Form 1040 or 1040-SR, Schedule 1, line 3..................................                                                   18
                                                    19 Sale or exchange of property from Federal Form 1040 or 1040-SR line 7 or Federal Form 1040 or 1040-                                                                 19
                                                       SR Schedule 1, line 4..................................................................................................................................
                                                    20 IRA distributions, and pensions and annuities from Federal Form 1040 or 1040-SR, line 4a and 5a.  If                                                                20
                                                       your pension and/or annuity is fully taxable, use the amount from Federal Form 1040 or 1040-SR, line 5b
                                                    21 Rental real estate, royalties, S corps, trusts, etc. from Federal Form 1040 or 1040-SR, Sch 1, line 5........                                                       21

                                                    22 Farm income or loss from Federal Form 1040 or 1040-SR, Schedule 1, line 6..........................................                                                 22

                                                    23 Unemployment compensation from Federal Form 1040 or 1040-SR, Schedule 1, line 7...............................                                                      23
                                                    24 Social security benefits (including Medicare premiums) taxable and nontaxable, and Railroad                                                                         24
                                                       Retirement Benefits from Federal Form 1040 or 1040-SR, line 6a.............................................................
                                                    25 Other income from Federal Form 1040 or 1040-SR, Schedule 1, line 9.....................................................                                             25

                                                    26 Total income from Federal 1040 or 1040-SR- taxable and nontaxable.  Add lines 14 through 25....................                                                     26

                                                    27 Deductions from Federal Form 1040 or 1040-SR, line 10..................................................................................                             27
                          HOUSEHOLD INCOME WORKSHEET
                                                    28 Adjusted income.  Subtract line 27 from line 26..........................................................................................                           28
                                                                          DRAFT 
                                                    29 Cash public assistance received.  Enter here and on page 1, Part 2, line 1a.............................................                                            29

                                                    30 Other non-taxable income including child support, worker’s compensation and monetary gifts.................                                                         30

                                                    31 Addback of rental losses, etc. from lines 18, 19, 21, 22 or 25 above..........................................................                                      31

                                                    32 TOTAL 2024 HOUSEHOLD INCOME.  Add lines 28, 29, 30 and 31.  Enter here and on page 1, line 1b.......                                                                32

                                                    33 Bank Account Withdrawals (see instructions)..............................................................................................                           33
                                                                                  10/03/2024
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 
                                                                                                                                                                                                                                                  09/2024



- 3 -

Enlarge image
               State of Rhode Island Division of Taxation 
               2024 Form RI-1040H 
               Rhode Island Property Tax Relief Claim

                                                                   GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE                                                                       IMPORTANT DEFINITIONS 
Form RI-1040H must be filed by April 15, 2025.                                               What is meant by “bank account withdrawals”      - The term “bank account withdrawals” 
Even if you are seeking a filing extension for your Rhode Island income tax return, RI-       means withdrawals made by any persons of a household from a bank account to 
 1040, Form RI-1040H must be filed by April 15, 2025.  An extension of time to file           pay rent, property taxes or other personal expenses for the year. Report this amount 
 Form RI-1040,NOTdoes  extend the time to file Form RI-1040H.                                 on line 33. This is not classified as additional taxable income, but it is understood 
                                                                                              that some individuals may use prior deposits to pay current year rent, property tax 
If filing with Form RI-1040, your property tax relief credit will decrease any income tax     or other personal expenses. As with all reported items on this return, documentation 
 due or increase any income tax refund.                                                       may be requested.  
                                                                                              
If you are not required to file a Rhode Island income tax return, Form RI-1040H may be       What is meant by a “dependent”        - The term “dependent” means any person living in 
 filed by itself without attaching it to a Rhode Island income tax return.  However, Form     the household who is under the age of 18 who can be claimed by someone else on 
 RI-1040H must be filed by April 15, 2025.                                                    their tax return.  
                                                                                              
Your property tax relief claim should be filed as soon as possible after December 31,        What is meant by “disabled”      - The term "disabled" means you are receiving a social 
 2024.  However, no claim for the year 2024 will be allowed unless such claim is filed        security disability benefit. 
 by April 15, 2025.  For additional filing instructions, see R.I. Gen. Laws § 44-33.          
 Mail your property tax relief claim to the Rhode Island Division of Taxation - One          What is meant by “homestead”          - The term "homestead" means your Rhode Island 
 Capitol Hill - Providence, RI  02908-5806.                                                   dwelling, whether owned or rented, and so much of the land around it as is reason-
                                                                                              ably necessary for the use of the dwelling as a home, but not exceeding one acre.  
WHO MAY QUALIFY                                                                               It may consist of a part of a multi-dwelling, a multi-purpose building or another shel-
To qualify for the property tax relief credit you must meet  allof the following conditions:  ter in which people live.  It may be an apartment, a houseboat, a mobile home or a 
a) You must be sixty-five (65) years of age or older and/or disabled.                         farm. 
b) You must have been domiciled in Rhode Island for the entire calendar year 2024.            
c) Your household income must have been $39,275.00 or less.                                  What is meant by a “household”        - The term "household" means one or more persons 
d) You must have lived in a household or rented a dwelling that was subject to property       occupying a dwelling unit and living as a single nonprofit housekeeping unit.  House-
 taxes.                                                                                       hold does not mean bona fide lessees, tenants or roomers and borders on contract. 
e) You must be current on property tax and rent payments due on your homestead for            
 all prior years and on any current installments.                                            What is meant by “household income”       - The term "household income" means all income 
                                                                                              received both taxable and nontaxable by all persons of a household in a calendar 
WHO MAY CLAIM CREDIT                                                                          year while members of the household. 
If you meet all of the qualifications outlined above, you should complete Form RI-1040H       
to determine if you are entitled to a credit.                                                What is meant by “public assistance”         - The term “public assistance” means cash as-
                                                                                              sistance from government assistance programs informally known as welfare assis-
Only one person of a household may claim the credit.  If there are multiple individuals       tance, and more commonly known as “Temporary Assistance for Needy Families 
within a household, the taxable and non-taxable income of all household members               (TANF)”.  Under R.I. Gen. Laws § 44-33-16, a claim for property tax relief shall ex-
must be included in part 5 of this return.  If the household income of all members is         clude all taxes or rent paid with public assistance. 
less than or equal to the $39,275.00 threshold, the credit may still be claimed, but only     
by one member of the household.                                                               Note:  Part 5, line 29 and Part 2, line 1a must be equal. 
                                                                                              
The right to file a claim does not survive a person's death; therefore a claim filed on      What is meant by "rent paid for occupancy only  " - The term "rent paid for occupancy 
behalf of a deceased person cannot be allowed.  If the claimant dies after having filed       only" means the gross rent paid only for the right of occupying your homestead.  If 
a timely claim, the amount thereof will be disbursed to another member of the house-          you rented furnished quarters, or if utilities were furnished, such as heat, electricity, 
hold as determined by the Tax Administrator.                                                  etc., then you must reduce the amount of gross rent by the reasonable rental value 
                                                                                              (not cost) of the furniture and the reasonable value of such utilities as were fur-
                                                       DRAFTnished. 
ATTACHMENTS - Keep your originals - send in copies                                            
Attached to this claim shall be:                                                             LIMITATIONS ON CREDIT 
For homeowners: A copy of your 2024 property tax bill.                                       Under the provisions of R.I. Gen. Laws § 44-33-16, a claim for relief shall exclude all 
For renters: Copies of three (3) rent receipts for the year 2024, or a copy of your 2024     taxes or rent paid with public assistance funds.  The maximum amount of credit allow-
lease agreement.  You should keep your original rent receipts and send in photo-             able under Chapter 44-33, Property Tax Relief Act, for calendar year 2024 is $675.00.  
copies printed on letter sized (8 1/2” x 11”) paper.                                         In the event that more than one person owns the residence, the taxes will be divided 
If you lived in subsidized housing, attach a copy of your HUD statement.                     by the owner's share. 
                                                                                              
If you are a claimant under age 65, you MUST attach a copy of your social secu-
rity disability award letter or Form 1099-SSA for the year 2024.                             RENTED LAND 
                                                                                             If you live on land that is rented and your home or trailer is subject to property tax. Mul-
                                                                                             tiply the amount of rent you paid in 2024 by 20% and add the amount to the property 
                                                                                             tax paid.  Then enter the total on RI-1040H, line 2. 
                                                                       10/03/2024                     Example: 
                                                                                              
                                                                                                      Rent ($3,600 X 20%)........................   ___________ 
                                                                                                          
                                                                                                      Property Tax......................................   ___________ 
                                                                                              
                                                                                                      Amount to be entered on line 2.........   ___________

   COMPUTATION TABLE INSTRUCTIONS                                                                                           Household            Percentage of income  
   Step 1      Read down the column titled household income until you find the income range                                 income                allowable as credit
               that includes the amount shown on line 32.                                                                                         1 person 2 or more 
                                                                                                                         Less than 6,741           3%                  3% 
   Step 2      Read across from the income range line determined in step 1 to find the percent                               6,741 -  10,105       4%                  4% 
               of income allowed as a credit.  Enter this percentage on line 3 or line 9,                                  10,106 - 13,470         5%                  5% 
               whichever applies.                                                                                        13,471 - 16,835           6%                  5% 
                                                                                                                         16,836 - 39,275           6%                  6%






(Plugin #1/10.13/13.0)