State of Rhode Island Division of Taxation 
           2024 RI Schedule CR-PT 
           Other Rhode Island Credits for RI-1065 & RI-1120S                                                                         IMAGEONLY

 Name                                                                                                                                     Federal employer identification number

RI SCHEDULE CR - OTHER RI CREDITS for RI-1065 & RI-1120S filers

CURRENT YEAR CREDITS

NOTE: mustYou   attach proper forms and documentation with this schedule or it will delay the processing of your return.   
 
       The original certificate must be attached if taking credit for any of the below credits that are in theentity’s.  name
 
       If using a carry forward amount, you must attach a carry forward schedule.   
 
       If the credit you are trying to use is not listed below, that means the credit is no longer allowed as a credit against personal income 
   tax.  Any unused carry forward amounts are also no longer allowed as a credit.  Entering an ineligible credit either on one of the 
   lines below or on an attached statement will result in the disallowance of the credit. 
 
 1     RI-2276 - Tax Credits for Contributions to Scholarship Organizations - R.I. Gen. Laws § 44-62............................                                       1
 2     RI-286B - Historic StructuresR.I. Gen.-Laws §Tax Credit -        44-33.2, and Historic Preservation Tax -                     R.I. Gen.                         2
                 Laws § 44-33.6........................................................................................................................................
 3     RI-5442 - Low-Income Housing Tax Credit - R.I. Gen. Laws § 44-71.........................................................................                       3

 4     RI-6754 - Rhode Island New Qualified Jobs Incentive Act 2015 - R.I. Gen. Laws § 44-48.3.......................................                                  4

 5     RI-7253 - Rebuild Rhode Island Tax Credit - R.I. Gen. Laws § 42-64.20...................................................................                        5
 6
       RI-8201 - Motion Picture Production Tax CreditsDRAFT-R.I. Gen. Laws § 44-31.2,and Musical and Theatrical Produc-                                                6
                 tion Tax Credits - R.I. Gen. Laws §             44-31.3.............................................................................................
 7     TOTAL CREDITS  .       Add lines 1 through 6.  Enter total of credits here................................................................................7

RECAPTURE OF PRIOR YEAR CREDITS

 8     Recapture credit #1:  Enter credit number                         and credit name                                                                               8

 9     Recapture credit #2:  Enter credit number                         and credit name                                                                               9
                                                                 10/02/2024
 10    TOTAL CREDIT RECAPTURE . Add lines 8 and 9.  Enter total credit recapture here...............................................                                   10

 State of Rhode Island Division of Taxation 
 2024 RI Schedule CR-PT 
 Other Rhode Island Credits for RI-1065 & RI-1120S

                                                     INSTRUCTIONS 
 
If the pass-through entity has one of the tax credits listed below passing through to its members, complete Schedule CR-PT.  Attach the schedule 
and any supporting documentation to Form RI-1065 or Form RI-1120S. 
 
All supporting documentation for any credit being used must be attached to the RI-1065 or RI-1120S in order for credit to be given.  If complete 
documentation is not submitted, the credit will be disallowed until the documentation is provided.  Original certificates that are not in the member(s)' 
names for any of these credits must be attached to the return along with a breakdown showing to whom the credit is passing through and the 
amounts being passed through.  The individual tax returns should include a copy of the credit certificate and the same member schedule.   
 
Line 1 - -RI-2276 Contribution to Scholarship Organizations Tax Credit  
For business entities that make contributions to qualified scholarship organizations. The entity must apply for approval of the tax credit and will 
receive a tax credit certificate issued by the Rhode Island Division of Taxation. The credit must be used in the tax year that the entity made the 
contribution.  Unused amounts CANNOT be carried forward.  R.I. GEN. LAWS §44-62 
 
Line 2 - RI-286B – Historic Structures - Tax Credit (Historic Preservation Investment Tax Credit) or Historic Preservation Tax Credits 2013 - 
For approved rehabilitation of certified historic structures. Any unused credit amount may be carried forward for ten (10) years.  R.I. GEN. LAWS 
§44-33.2 and R.I. GEN. LAWS §44-33.6, respectively. 
 
Line 4 - RI-5442 - Low-Income Housing Tax Credits 
For eligible taxpayers having an ownership interest in a qualified low-income housing Rhode Island project that has been certified by, and re-
ceived a tax credit certificate from, the Department of Housing. The original certificate must be attached to the return. Any unused credit 
amount may be carried forward for four(4) years. R.I. GEN. LAWS §44-71 
 
Line 4 - RI-6754 - Rhode Island New Qualified Jobs Incentive Act 2015 Credit 
For Rhode Island businesses creating new full-time jobs that did not previously exist in this state. The Rhode Island business must be approved 
by the Rhode Island Commerce Corporation and must possess a tax credit certificate issued by the Rhode Island Division of Taxation. Any 
unused amounts may be carried forward for 4 years. R.I. GEN. LAWS §44-48.3. 
 
Line 5 - RI-7253 - Rebuild Rhode Island Tax Credit 
For Rhode Island businesses demonstrating that even though the business has committed capital investment or owner equity of at least 20% of 
the total project cost there exists a project financing gap which will likely cause the project not to be completed. The Rhode Island business must 
be approved by the Rhode Island Commerce Corporation and must possess a tax credit certificate issued by the Rhode Island Division of 
Taxation. Any unused amounts may be carried forward for 4 years. R.I. GEN. LAWS §42-64.20 
 
Line 6 -  RI-8201 -Motion Picture Production Tax Credit      or Musical and Theatrical Production Tax  Credits 
For certified production costs as determined by the Rhode Island Film and Television Office and the Rhode Island Division of Taxation.  Any 
unused credit amount may be carried forward for three (3) years.  R.I. GEN. LAWS §44-31.2 and R.I. GEN. LAWS §44-31.3, respectively. 
 
Line 7 - Total Rhode Island Credits - Add lines 1 through 5 and enter the total credit amount on this line.  All credits flow through to the share-
holder(s) or member(s) of the entity filing this return and do not reduce the tax due on this return.   
                                               DRAFT 

                                               10/02/2024