Enlarge image | 1111111111222222222233333333334444444444555555555566666666667777777777888 34567890123456789012345678901234567890123456789012345678901234567890123456789012 4 State of Rhode Island Division of Taxation 4 5 2023 Form RI-1040H 5 6 Rhode Island Property Tax Relief Claim 23100299990101 6 7 7 8 8 9 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 9 10 XXXXXXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX XX YessYe 999999999 10 11 Spouse’s first name MI Last name Suffix Deceased?Deceased? Spouse’Spouse’s social security numbers social security number 11 12 XXXXXXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX XX YessYe 999999999 12 13 MailingMailing addressaddress NewNew address?address? DaytimeDaytimetelephonetelephonenumbernumber 13 14 XXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXX YeYess (999) 999-9999 14 15 CityCity, town or post office, town or post office StateState ZIP codeZIP codeZIP code CityCityCity ororor towntowntown ofofof legallegallegal residenceresidenceresidence 15 16 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XX 99999 XXXXXXXXXXXXXXXX 16 17 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 different17from 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 18 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXX 18 19 19 20 PART 1ELIGIBILITY. IF YOU ANSWER NO TO ANY OF THESE QUESTIONS, YOU ARE NOT ELIGIBLE FOR THIS CREDIT. 20 STOP HERE. DO NOT COMPLETE THE REST OF THIS FORM. 21 21 22 A Were you domiciled in Rhode Island for all of 2023?.................................................................................. A YES NO 22 23 23 24 B In 2023 did you live in a household or rent a dwelling that was subject to property tax?............................ B YES NO 24 25 25 26 C Are you current for property taxes or rent due on the homestead for 2023 and all prior years?................. C YES NO 26 27 27 D Were you or your spouse 65 years of age or older and/or disabled as of December 31, 2023?................ D 28 ELIGIBILITY YES NO 28 29 29 30 E Was your 2023 total household income from page 2, line 32 $37,870 or less?.......................................... E YES NO 30 31 31 32 PART 2 ADDITIONAL INFORMATION - ATTACH A COPY OF YOUR 2023 SOCIAL SECURITY AWARD LETTER OR FORM 1099 TO 1040H FORM32 33 1a Enter the total amount of public assistance received by all members of your household........................... 1a 999999999 99 33 34 b Enter your total household income from page 2, line 32............................................................................. 1b 999999999 99 34 35 35 36 c Enter your date of birth ............................ 07/13/1955/ / 1d Enter spouse's date of birth ..................... 07/13/1955/ / 36 37 37 38 INFO e Were you or your spouse disabled and receiving Social Security Disability payments during 2023? 1e YES NO 38 39 39 40 f Indicate the number of persons in your household ..................................................................................... 1f 999999999999 40 41 g Enter the number of persons from 1f who are dependents under the age of 18........................................ 1g 999999999999 41 42 DRAFT 42 43 PART 3 TO BE COMPLETED BY HOMEOWNERS ONLY– ATTACH A COPY OF YOUR 2023 PROPERTY TAX BILL TO 1040H FORM 43 44 2 Enter the amount of property taxes you paid or will pay for 2023............................................................... 2 999999999 99 44 45 3 Using your household income from line 1b enter percentage from the computation table located on pg 3 3 0.9999 % 45 46 4 Multiply amount on line 1b by percentage on line 3.................................................................................... 4 999999999 99 46 47 HOME 5 Tentative credit. Subtract line 4 from line 2. If line 4 is greater than line 2, enter zero.............................. 5 999999999 99 47 48 OWNERS 6 PROPERTY TAX RELIEF. Line 5 or $650.00, whichever is LESS.............................................................. 6 999999999 99 48 49 49 50 PART 4 TO BE COMPLETED BY RENTERS ONLY– ATTACH A COPY OF YOUR 2023 LEASE OR 3 RENT RECEIPTS TO 1040H 50 LANDLORD INFORMATION (REQUIRED) 51 51 52 Name: XXXXXXXXXXXXXXXXXXX Address: XXXXXXXXXXXXXXXXXXXXXX Telephone number:999-999-999952 7 Enter the amount of rent you paid in 2023..................................................................................................09/01/20237 53 999999999 99 53 54 8 Multiply the amount on line 7 by twenty (20) percent (0.2000).................................................................... 8 999999999 99 54 55 9 Using your household income from line 1b enter percentage from the computation table located on pg 3 9 0.9999 % 55 56 10 Multiply amount on line 1b by percentage on line 9.................................................................................... 10 999999999 99 56 57 11 Tentative credit. Subtract line 10 from line 8. If line 10 is greater than line 8, enter zero.......................... 11 999999999 99 57 RENTERS 12 PROPERTY TAX RELIEF. Line 11 or $650.00, whichever is LESS............................................................ 12 58 999999999 99 58 59 59 60 CREDIT 13 PROPERTY TAX RELIEF. Line 6 or line 12, whichever applies. Enter here and on Form RI-1040, line 14c....... 13 999999999 99 60 61 61 62 RETURN MUST BE SIGNED - SIGNATURE IS LOCATED ON PAGE 2 62 1111111111222222222233333333334444444444555555555566666666667777777777888Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806 34567890123456789012345678901234567890123456789012345678901234567890123456789012 |
Enlarge image | 1111111111222222222233333333334444444444555555555566666666667777777777888 34567890123456789012345678901234567890123456789012345678901234567890123456789012 4 State of Rhode Island Division of Taxation 4 5 2023 Form RI-1040H 5 6 Rhode Island Property Tax Relief Claim 23100299990102 6 7 7 8 8 YYour nameour name YourYsocial security numberour social security number 9 9 10 XXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXX 999999999 10 11 PART 5 ENTER ALL INCOME RECEIVED BY YOU AND ALL OTHER PERSONS LIVING IN YOUR HOUSEHOLD 11 Enter the income amounts from your 2023 federal 1040 on the appropriate lines below. If you did not file a federal 1040, enter your income amounts on 12 the appropriate lines below. 12 13 13 14 14 Wages, salaries, tips, etc. from Federal Form 1040 or 1040-SR, line 1z........................................................... 14 999999999 99 14 15 15 15 Interest and dividends (taxable and nontaxable) from Federal Form 1040 or 1040-SR, lines 2a, 2b and 3b......... 15 16 999999999 99 16 17 16 Taxable refunds, credits or offsets of state and local income taxes from Federal Form 1040 or 1040-SR, 16 17 18 Sch 1, line 1....................................................................................................................................................... 999999999 99 18 19 19 20 17 Alimony received from Federal Form 1040 or 1040-SR, Schedule 1, line 2a.............................................. 17 999999999 99 20 21 21 22 18 Business income (or loss) from Federal Form 1040 or 1040-SR, Schedule 1, line 3.................................. 18 999999999 99 22 23 19 Sale or exchange of property from Federal Form 1040 or 1040-SR line 7 or Federal Form 1040 or 1040- 19 23 24 SR Schedule 1, line 4.................................................................................................................................. 999999999 99 24 25 20 IRA distributions, and pensions and annuities from Federal Form 1040 or 1040-SR, line 4a and 5a. If 20 25 26 your pension and/or annuity is fully taxable, use the amount from Federal Form 1040 or 1040-SR, line 5b 999999999 99 26 27 27 21 Rental real estate, royalties, S corps, trusts, etc. from Federal Form 1040 or 1040-SR, Sch 1, line 5........ 21 28 999999999 99 28 29 29 22 Farm income or loss from Federal Form 1040 or 1040-SR, Schedule 1, line 6.......................................... 22 30 999999999 99 30 31 31 32 23 Unemployment compensation from Federal Form 1040 or 1040-SR, Schedule 1, line 7............................... 23 999999999 99 32 33 24 Social security benefits (including Medicare premiums) taxable and nontaxable, and Railroad 24 33 34 Retirement Benefits from Federal Form 1040 or 1040-SR, line 6a............................................................. 999999999 99 34 35 35 25 Other income from Federal Form 1040 or 1040-SR, Schedule 1, line 9..................................................... 25 36 999999999 99 36 37 37 26 Total income from Federal 1040 or 1040-SR- taxable and nontaxable. Add lines 14 through 25.................... 26 38 999999999 99 38 39 39 27 Deductions from Federal Form 1040 or 1040-SR, line 10.................................................................................. 27 40 999999999 99 40 41 HOUSEHOLD INCOME WORKSHEET 41 28 Adjusted income. Subtract line 27 from line 26.......................................................................................... 28 42 DRAFT 999999999 99 42 43 43 29 Cash public assistance received. Enter here and on page 1, Part 2, line 1a............................................. 29 44 999999999 99 44 45 45 30 Other non-taxable income including child support, worker’s compensation and monetary gifts................. 30 46 999999999 99 46 47 47 31 Addback of rental losses, etc. from lines 18, 19, 21, 22 or 25 above.......................................................... 31 48 999999999 99 48 49 49 50 32 TOTAL 2023 HOUSEHOLD INCOME. Add lines 28, 29, 30 and 31. Enter here and on page 1, line 1b....... 32 999999999 99 50 51 51 33 Bank Account Withdrawals (see instructions).............................................................................................. 33 52 52 09/01/2023999999999 99 53 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 53 54 belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 54 55 Your signature Spouse’s signature Date Telephone number 55 56 09/28/2020 (999) 999-9999 56 57 Paid preparer signature Print name Date Telephone number 57 58 58 Paid preparer address XXXXXXXXXXXXXXXXXXXXX City, town or post office State 09/28/2020 ZIP code (999) PTIN999-9999 59 59 60 XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXX XX 99999 P999999999 60 61 61 62 May the Division of Taxation contact your preparer? YES 62 1111111111222222222233333333334444444444555555555566666666667777777777888 34567890123456789012345678901234567890123456789012345678901234567890123456789012Revised 08/2023 |
Enlarge image | 1111111111222222222233333333334444444444555555555566666666667777777777888 34567890123456789012345678901234567890123456789012345678901234567890123456789012State of Rhode Island Division of Taxation 4 2023 Form RI-1040H 4 5 Rhode Island Property Tax Relief Claim 5 6 6 7 7 GENERAL INSTRUCTIONS 8 8 WHEN9 AND WHERE TO FILE IMPORTANT DEFINITIONS 9 10Form RI-1040H must be filed by April 15, 2024. What is meant“bankbyaccount withdrawals” - The term “bank account withdrawals”10 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 111040, Form RI-1040Hmust be filed by April 15, 2024. An extension of time to file pay rent, property taxes or other personal expenses for the year. Report this11amount 12Form 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 understood12 13 that some individuals may use prior deposits to pay current year rent, property13tax 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 14due or increase any income tax refund. may be requested. 14 15 15 16If you are not required to file a Rhode Island income tax return, Form RI-1040H may be What is meant“dependent”by a - The term “dependent” means any person living16in 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 17RI-1040H must be filed by April 15, 2024. their tax return. 17 18 18 19Your property tax relief claim should be filed as soon as possible after What is meant“disabled”by - The term "disabled" means you are receiving a social19 December 31, 2023. However, no claim for the year 2023 will be allowed unless security disability benefit. 20such claim is filed by April 15, 2024. For additional filing instructions, see RIGL 20 21§44-33. Mail your property tax relief claim to the Rhode Island Division of Taxation What is meant“homestead”by - The term "homestead" means your Rhode Island21 22- One Capitol Hill - Providence, RI 02908-5806. dwelling, whether owned or rented, and so much of the land around it as is reason-22 ably necessary for the use of the dwelling as a home, but not exceeding one acre. 23WHO MAY QUALIFY It may consist of a part of a multi-dwelling, a multi-purpose building or another23shel- 24To 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 home24or a 25a) You must be sixty-five (65) years of age or older and/or disabled. farm. 25 b) You must have been domiciled in Rhode Island for the entire calendar year 2023. 26c) Your household income must have been $37,870.00 or less. What is meant“household”by a - The term "household" means one or more persons26 27d) 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. 27House- 28taxes. hold does not mean bona fide lessees, tenants or roomers and borders on contract.28 e) You must be current on property tax and rent payments due on your homestead for 29all prior years and on any current installments. What is meant“householdby income” - The term "household income" means all29income 30 received both taxable and nontaxable by all persons of a household in a calendar30 31WHO MAY CLAIM CREDIT year while members of the household. 31 If you meet all of the qualifications outlined above, you should complete Form RI-1040H 32to determine if you are entitled to a credit. What is meant“publicbyassistance” - The term “public assistance” means cash32as- 33 sistance from government assistance programs informally known as welfare33assis- 34Only one person of a household may claim the credit. If there are multiple individuals tance, and more commonly known as “Temporary Assistance for Needy Families34 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- 35must 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. 35 36less than or equal to the $37,870.00 threshold, the credit may still be claimed, but only 36 37by one member of the household. Note: Part 5, line 29 and Part 2, line 1a must be equal. 37 38The right to file a claim does not survive a person's death; therefore a claim filed on What is meantrent paidby "for occupancy only " - The term "rent paid for occupancy38 39behalf 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. 39If 40a 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,40 hold as determined by the Tax Administrator. etc., then you must reduce the amount of gross rent by the reasonable rental value 41 (not cost) of the furniture and the reasonable value of such utilities as were fur-41 42 DRAFTnished. 42 43ATTACHMENTS - Keep your originals - send in copies 43 44Attached to this claim shall be: LIMITATIONS ON CREDIT 44 For homeowners: A copy of your 2023 property tax bill. Under the provisions of R.I. Gen. Laws § 44-33-16, a claim for relief shall exclude all 45For renters: Copies of three (3) rent receipts for the year 2023, or a copy of your 2023 taxes or rent paid with public assistance funds. The maximum amount of credit45allow- 46lease agreement. You should keep your original rent receipts and send in photo- able under Chapter 44-33, Property Tax Relief Act, for calendar year 2023 is $650.00. 46 47copies 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 divided47 If you lived in subsidized housing, attach a copy of your HUD statement. by the owner's share. 48 48 49If you are a claimant under age 65, you MUST attach a copy of your social secu- 49 rity disability award letter or Form 1099-SSA for the year 2023. RENTED LAND 50 If you live on land that is rented and your home or trailer is subject to property tax.50Mul- 51 tiply the amount of rent you paid in 2023 by 20% and add the amount to the property51 tax paid. Then enter the total on RI-1040H, line 2. 52 52 09/01/2023 Example: 53 53 54 Rent ($3,600 X 20%)........................ ___________ 54 55 55 56 Property Tax...................................... ___________ 56 57 57 Amount to be entered on line 2......... ___________ 58 58 59 COMPUTATION TABLE INSTRUCTIONS Household Percentage of income 59 60 Step 1 Read down the column titled household income until you find the income range income allowable as credit 60 61 that includes the amount shown on line 32. 1 person 2 or more 61 Less than 6,496 3% 3% 62 Step 2 Read across from the income range line determined in step 1 to find the percent 6,496 - 9,740 4% 4% 62 1111111111222222222233333333334444444444555555555566666666667777777777888of income allowed as a credit. Enter this percentage on line 3 or line 9, 9,741 - 12,985 5% 5% 34567890123456789012345678901234567890123456789012345678901234567890123456789012whichever applies. 12,986 - 16,230 6% 5% 16,231 - 37,870 6% 6% |