The RI-1040X form is the Amended Rhode Island Individual Income Tax Return, designed for residents, nonresidents, and part-year residents who need to correct a previously filed tax return. This form allows taxpayers to amend their income, deductions, and credits based on changes in their federal income tax return or other relevant circumstances. If you need to make adjustments to your tax filings, consider filling out the RI-1040X form by clicking the button below.
The RI-1040X form serves as the Amended Rhode Island Individual Income Tax Return, enabling taxpayers to correct previously filed tax returns. This form is applicable to resident, nonresident, and part-year resident taxpayers who need to make changes due to errors, changes in income, or alterations in deductions and credits. Essential information required on the form includes the taxpayer's name, address, and Social Security numbers for both the taxpayer and their spouse, if applicable. The form also asks for details regarding the original return, including the filing status and any federal amendments. Taxpayers must report their originally reported income, any net changes, and the correct amounts for various tax calculations. Additionally, the RI-1040X includes sections for detailing any changes to income, deductions, and credits, as well as for computing any balance due or refunds owed. It is crucial to file this form within specified time frames, particularly if changes arise from federal audits or corrections. Instructions for completing the form are provided to ensure accuracy and compliance with Rhode Island tax regulations.
Completing the RI-1040X form is essential for correcting any errors on your original Rhode Island income tax return. Follow the steps below carefully to ensure accurate submission. Make sure to have your original return and any relevant documents handy.
After completing the form, double-check all entries for accuracy. Ensure that all required attachments are included. Timely submission is critical, especially if you expect a refund or need to correct any discrepancies. If you have questions, consider reaching out to the Rhode Island Division of Taxation for assistance.
When filing an amended tax return using the RI-1040X form, there are several additional forms and documents that may be necessary to support your claim. Understanding these documents can help ensure that your amended return is processed smoothly and efficiently.
Filing an amended return can be a complex process, but being prepared with the right forms and documentation can make it much easier. Ensure that all necessary documents are complete and accurate to avoid delays in processing your RI-1040X form.
What is the purpose of the RI-1040X form?
The RI-1040X form is used to amend your Rhode Island Individual Income Tax Return. If you need to correct information from a previously filed RI-1040, RI-1040S, or RI-1040NR, this is the form to use. It allows you to make changes due to corrections on your federal tax return or other reasons such as changes in income or deductions. Each year you amend must have its own separate RI-1040X.
Who is required to file the RI-1040X?
You must file the RI-1040X if you need to correct your Rhode Island return because of changes made on your federal income tax return. This includes situations where the IRS has adjusted your federal taxable income or if you've filed an amended federal return. Additionally, if you received a notification of changes from another state's tax authority, you would also need to file this form.
When should I file the RI-1040X?
Where do I send my completed RI-1040X form?
When mailing your RI-1040X, the destination depends on whether you are making a payment or just submitting the return. If you are making a payment, send it to the Rhode Island Division of Taxation at One Capitol Hill, Providence, RI 02908-5807. For all other returns, mail it to the same address but use the zip code 02908-5806. Always ensure that your return is signed to avoid processing delays.
Filling out and using the RI-1040X form, which is the Amended Rhode Island Individual Income Tax Return, can be a straightforward process if you keep a few key points in mind. Here are some essential takeaways to help you navigate this form effectively:
By keeping these key takeaways in mind, you can streamline the process of completing the RI-1040X form and ensure that your amendments are filed correctly and efficiently.
RI-1040X
Amended Rhode Island Individual Income Tax Return
2009
(To be used by resident, nonresident and part-year resident taxpayers)
NAME AND ADDRESS
Please
print or type
First Name
Initial
Last Name
Your Social Security Number
Spouse’s First Name
Spouse’s Social Security Number
Present Home Address (number and street, including apartment no. or rural route)
Daytime Telephone Number
(
)
City, Town or Post Office
State
Zip Code
City or Town of Legal Residence
ADDITIONAL
A. Enter name and address used on original return (if same as above write “SAME”)
INFORMATION
B. Are you filing an amended federal income tax return?
Yes
C. Have you been advised your federal return is under examination?
...............................................................
FILING
D. On original return
STATUS
1. Single
2. Married filing jointly
3. Married filing separately
4. Head of Household
5. Qualifying widow(er)
E. On this return
INCOME AND TAX
A. Originally reported
B. Net change
C. Correct amount
Single
1.
...........................................Federal AGI (Adjusted Gross Income)
$5,700
2. Modifications from RI-1040(NR), Schedule I, Line 25
2.
Married filing jointly
3.
Modified Federal AGI - Combine lines 1 and 2
or Qualifying
widow(er)
4.
Deductions (see instructions)
$9,500
Married filing
5.
Subtract line 4 from line 3
separately
6.
Exemptions - Enter the number of federal exemptions
$4,750
claimed on this return in the box then multiply by
Head of
$3,650 and enter the result on line 6, column C.
household
7.
RI Taxable Income - subtract line 6 from line 5
$8,350
However,
8A. RI income tax
8A.
people over 65, blind
or can be claimed as
Check method used on
a dependent, see
line 8A, column C
RI Tax Table or Tax
RI Schedule CGW
RI Schedule D
RI Schedule J
RI-8615
the RI Deduction
Computation Worksheet
Schedules, check
this box and attach 8B. Other RI Taxes from RI-1040(NR), page 3, line 14
8B.
the schedule.
9. RI Alternative Minimum Tax from RI-6251, line 6
9.
10. Total RI income tax - add lines 8A, 8B and 9
10.
FORM TYPE
Residents - Enter the amount from page 1, line 10 on
Nonresidents - Enter the amount from page 1, line 10
page 2, part 2, line 10 and complete page 2, part 2.
on page 2, part 3, line 10 and complete page 2, part 3.
PAYMENTS
17. Total RI Tax and checkoff contributions
17.
18.
..................................................A. RI 2009 income tax withheld
18A.
B. 2009 estimated tax payments and 2008 carryforward
18B.
C. Property tax relief credit from RI-1040H (residents only)
18C.
D. Residential lead paint credit from RI-6238 (residents only)..
18D.
E. Nonresident real estate withholding (nonresidents only)
18E.
F. Withholding from pass-through entities (nonresidents only). 18F.
G. RI Earned Income Credit
18G.
H. Other Payments
18H.
I. Total - Add lines 18A, 18B, 18C, 18D, 18E, 18F, 18G and 18H
18I.
J. Overpayment allowed on original return
18J.
K. Total payments after overpayment - subtract line 18J from 18I
18K.
AMOUNT
19.
A. If line 17 is larger than 18K, subtract line 18K from 17.
This is the amount you owe
19A.
DUE
B. Interest due on amount on line 19A
19B.
........................................................................................C. Total balance due - add lines 19Aand 19B
19C.
REFUND
20. If line 18K is larger than line 17, subtract line 17 from 18K.
This is the amount you overpaid
20.
☺
.....................................................................................................21. Amount of overpayment to be refunded
21.
22. Amount of overpayment to be applied to 2010 estimated tax
22.
RETURN MUST BE SIGNED - SIGNATURE LINE IS LOCATED ON PAGE 2
Mail returns to: Refunds: RI Division of Taxation - One Capitol Hill - Providence, RI
02908-5806
Payments: RIDivision of Taxation - One Capitol Hill - Providence, RI02908-5807
page 1
PART 2 RESIDENT CREDIT AND TAX CALCULATION
Total RI income tax - enter the amount from page 1, line 10
11.
A. RI percentage of allowable federal credits from RI-1040, page 2, line 34
11A.
B. Other RI credits - from RI-1040, Schedule CR, Line 26
11B.
C. RI Credit for income taxes paid to other states from RI-1040, page 2, line 41
11C.
12.
Total RI credits - add lines 11A, 11B and 11C
13.
RI income tax after credits - subtract line 12 from line 10 (not less than zero)
14.
Alternative Flat Tax from RI-1040, page 3, schedule FT, line 26 (S users, skip this line)
15.
Rhode Island Tax - enter the SMALLER of line 13 or 14
Check box if Alternative Flat Tax method is used
16.
RI checkoff contributions from RI-1040S, page 2, line 31 or RI-1040, page 3, line 8
Total RI tax and checkoff contributions - add lines 15, 16 and any Use/Sales tax
due $ _____________ (see instructions) Enter here and on page 1, line 17
PART 3 NONRESIDENT CREDIT AND TAX CALCULATION
Total RI income tax to be allocated - enter the amount from page 1, line 10
11. RI percentage of allowable federal credits from RI-1040NR, page 2, line 34
RI tax after allowable federal credits before allocation
subtract line 11 from line 10 (not less than zero)
13. RI allocated income tax (check only one)
All income is from RI, enter
Nonresident with income from outside
Part-year resident with income from out-
the amount from line 12 on
RI, complete RI-1040NR, page 7,
side RI, complete RI-1040NR, page 9,
this line.
Schedule III and enter result on this line.
Schedule V and enter result on this line.
Other RI credits - from RI-1040NR, Schedule CR, Line 26
A. RI income tax after credits - subtract line 14 from line 13 (not less than zero)....
15A.
B. Alternative Flat Tax from RI-1040NR, page 3, schedule FT, line 29
15B.
C. Rhode Island Tax - enter the smaller of line 15Aor 15B
15C.
RI checkoff contributions from RI-1040NR, page 3, schedule IV, line 8
Total RI tax and checkoff contributions - add lines 15C, 16 and any Use/Sales tax
PART 4 EXPLANATION OF CHANGES TO INCOME, DEDUCTIONS AND CREDITS
Enter the line number from the form for each item you are changing and give the reason for each change. Attach only the supporting forms and schedules for
the items changed. If you do not attach the required information, your Form RI-1040X may be returned.
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct and complete.
Your
Spouse’s
Signature
Date
If you do not need form mailed to you next year, check box.
May the division contact your preparer about this return? Yes
Paid preparer’s signature and address
SSN, PTIN or EIN
Paid preparer’s address
Paid preparer’s telephone number
page 2
2009 RI-1040X AMENDED RHODE ISLAND INDIVIDUALINCOME TAX RETURN INSTRUCTIONS
PURPOSE OF FORM
Use this form to correct form RI-1040S, RI-1040 or RI-1040NR. You must file a separate Form RI- 1040X for each year you are amending. DO NOT use this form to file an amended RI-1041. To amend Form RI-1041 make any changes on RI-1041 and check the amended box.
WHO MUST FILE AN AMENDED RETURN
RI Form 1040X must be completed by those taxpay- ers who have to correct their Rhode Island return as a result of a change or correction on their federal income tax return; the filing of an amended federal income tax return; the filing of an amended out-of- state return or a notification of a change or correc- tion on another state's personal income tax return.
WHEN TO FILE
Federal Audit Changes: If the Internal Revenue Service increases the amount of your federal tax- able income for any reason, you should file an Amended Rhode Island Income Tax Return within 90 days after the final determination of the change. Refunds: Generally a claim for refund must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. In either case, the refund will be limited to the amount of payments made within the allowable peri- od.
Property Tax Relief Credit: If you are filing an amended return to claim the property tax relief cred- it, you must file the return no later than April 15, 2010. An extension of time may be allowed at the Tax Administrator's discretion for sickness, absence or other disability.
ROUNDING OFF TO WHOLE DOLLARS
The money items on your return and schedules may be shown in whole dollars. This means that you may eliminate any amount less than 50 cents and increase any amount from 50 cents to 99 cents to the next higher dollar.
DECEASED TAXPAYERS
If the taxpayer died before filing a Rhode Island Amended Income Tax Return, the taxpayer's spouse or personal representative must file and sign a return for the person who died if the deceased was required to file a return. A personal representative can be an executor, administrator or anyone who is in charge of the taxpayer's property.
The person who files the return should write "deceased" after the deceased's name and show the date of death in the name and address space on the return.
If you are claiming a refund as a surviving spouse fil- ing a joint return with the deceased, no other form is needed to have the refund issued to you. However, all other filers requesting a refund due the deceased, must file Form RI-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to claim the refund.
WHERE TO FILE
Mail your return to:
If making a payment: STATE OF RHODE ISLAND Division of Taxation
One Capitol Hill Providence, RI 02908 – 5807
All other returns:
STATE OF RHODE ISLAND
Division of Taxation
One Capitol Hill
Providence, RI 02908 – 5806
WHERE TO GET FORMS
As far as practical, tax forms and instructions are mailed directly to taxpayers. Additional forms may be obtained from:
The website http://www.tax.ri.gov
The Division of Taxation (401) 574-8970
USE OF FEDERALINCOME TAX INFORMATION All amounts reported from the Federal Forms 1040, 1040A, 1040EZ, 1040NR and 1040NR-EZ, as well as those reported on your Rhode Island form, are subject to verification and audit by the Rhode Island Division of Taxation.
The Rhode Island Division of Taxation and the Internal Revenue Service exchange income tax information to verify the accuracy of the information reported on Federal and Rhode Island income tax returns.
OTHER QUESTIONS
The foregoing general instructions and the specific instructions for completing the return which follow might not answer all questions that may arise. If you have any doubt regarding the completion of your return, further assistance may be obtained at the Division of Taxation, One Capitol Hill, Providence RI 02908-5801 or by calling Taxpayer Assistance at (401) 574-8829 and selecting option #3.
COMPLETE YOUR 2009 AMENDED FEDERAL INCOME TAX RETURN FIRST
The FederalAmended Individual Income Tax Return is the basis for preparing your Amended Rhode Island Individual Income Tax Return. In general, the Rhode Island income tax is based on your federal taxable income. Accuracy and attention to detail in completing the return in accordance with these instructions will facilitate the processing of your tax return.
Name(s), Address and Social Security Number(s)
Make sure the name(s), address and social security number(s) on the return are correct. Incorrect entries could delay the processing of your return.
Lines A, B & C - Additional Information
Line A: If the address listed is different than the address used on your original return, indicate the address used on your original return. If the address is the same as above, write "SAME"
Lines B & C: Check the "YES" box to any of the questions that apply to you.
Lines D & E - Filing Status
Check the appropriate boxes to indicate your filing status on your original return and your amended return. Generally your filing status for Rhode Island is the same as for federal income tax purposes.
JOINT RETURNS: Generally, if a husband and wife file a joint federal income tax return, they also must file a joint Rhode Island income tax return. However, if either the husband or the wife is a resi- dent and the other 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 files separately in RI and a joint federal return is filed for both spouses, the resident spouse must compute income, exemptions and tax as if a separate federal return had been filed.
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 to file a joint Rhode Island income tax return.
Individuals filing joint Rhode Island income tax returns are both equally liable to pay the tax. They incur what is known as “joint and several liability” for Rhode Island income tax.
Column A - lines 1 through 18G
Enter the dollar amounts as they appear on your original filing or on your most recent filing.
Column B - lines 1 through 18G
This is used for the difference between the amounts listed in column A and C, either increases or decreases.
Column C - lines 1 through 18G - Enter the cor- rected amounts on the appropriate lines.
page 3
Line 1 - Federal AGI (Adjusted Gross Income) Enter the Federal AGI from Federal Form 1040X, line 1, column C.
Line 2 - Modifications to Federal AGI RI-1040S: Enter zero on this line.
RI-1040 or RI-1040NR: Enter the amount of Rhode Island modifications to Federal AGI from RI-1040 or RI-1040NR, schedule I, line 25. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.
Line 3 - Modified Federal AGI
Combine lines 1 and 2. Add net increases or sub- tract net decreases.
Line 4 - Deductions
Enter your RI standard deduction or amount from Federal Schedule A, line 29, whichever is greater.
Married Joint
Qualifying Widow(er)
Married Separate
Head of Household
If you or your spouse were age 65 or older (born BEFORE01/02/1945) or blind at the end of 2009, go to the RI Standard Deduction Schedule Aon page 6 to determine the amount of your standard deduction. If someone else can claim you on their return, you must complete the RI Standard Deduction Schedule B on page 6 to determine the amount of your stan- dard deduction. You only need to attach the sched- ule if you are reporting a change to the amount list- ed on the original return.
If you itemize your deductions and line 3, column C is more than $166,800 ($83,400 if married filing sep- arate), you need to recalculate your itemized deduc- tions based on your modified federal adjusted gross income. Complete the RI Itemized Deduction Schedule C on page 6. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.
If you are filing married filing joint or married filing separate, you may itemize your deductions on your RI return even if you do not itemize on your federal return. Calculate your itemized deductions on your Federal ScheduleA. Compare the amount to your RI standard deduction and enter the larger amount.
Line 5 - Subtract line 4 from line 3
Line 6 - Exemptions
Number of Exemptions: Enter in the box the num- ber of federal exemptions claimed on Federal Form 1040X, page 2, line 29, column C. If you are not making any change to the number of exemptions claimed, enter the amount originally claimed in the box on RI-1040S, line 4; RI-1040, line 6 or RI- 1040NR, line 6.
ExemptionAmount: Multiply the number of exemp- tions in the box by $3,650.
However, if line 3, column C is more than $125,100, you may need to recalculate your exemptions based on your modified federal adjusted gross income (see worksheet below to compute your exemption amount).
Line 7 - Rhode Island Taxable Income Subtract line 6 from line 5
Line 8A - Rhode Island Income Tax RI-1040S: Enter the Rhode Island tax from the RI Tax Table or RI Tax Computation Worksheet and check the first box.
RI-1040 or RI-1040NR: Enter the RI tax from the RI Tax Table or RI Tax Computation Worksheet, RI Schedule CGW, RI Schedule D, RI Schedule J or RI-8615. Check the box to indicate the method used to calculate the RI tax. Check only one box. Attach
RI Schedule CGW, RI Schedule D, RI Schedule J or RI-8615 if they were used to determine your tax and the tax is different than the original amount reported.
Line 8B – Other RI Taxes
RI-1040S: Enter zero on this line.
RI-1040 or RI-1040NR: Enter the amount from RI Schedule OT, page 3, line 14. Use this line to report any tax from lump-sum distributions, parents’ elec- tion to report child’s interest and dividends, recap- ture of federal tax credits and miscellaneous federal taxes. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.
Line 9 - Rhode Island Alternative Minimum Tax RI-1040S: Enter zero on this line.
RI-1040 or RI-1040NR:If you are reporting an alter- native minimum tax on your federal income tax return, you must complete Form RI-6251 and enter the amount from line 6 on page 1, line 9 of Form RI- 1040X. Attach a copy of Form RI-6251 to your RI- 1040X only if you are reporting a change to the amount on this line.
However, if you have claimed modifications to feder- al adjusted gross income, you may need to recalcu- late your federal alternative minimum tax based on your modified federal adjusted gross income. If you did not report a federal alternative minimum tax, but a federal alternative minimum tax would be required based on your modified federal adjusted gross income, you must calculate a federal alternative minimum tax for Rhode Island purposes.
Line 10 - Total Rhode Island Income Tax Add lines 8A, 8B and 9.
Lines 11 through 17
Residents (RI-1040 or RI-1040S): Complete page 2, part 2. See instructions for part 2 for information on lines 11 through 17.
Nonresidents (RI-1040NR): Complete page 2, part
3.See instructions for part 3 for information on lines
11through 17.
Line 17 - Total Rhode Island Tax and Checkoff
Contributions
Enter the amount from Part 2, line 17 or Part 3, line 17, whichever applies.
Line 18A - Rhode Island Income Tax Withheld Enter total amount of Rhode Island income tax with- held. Attach state copy of all forms W-2s, 1099s, etc. to the front of the return. Credit for Rhode Island
income tax withheld will be allowed only for those amounts supported by attached W-2s, 1099s, etc. NOTE: You can not claim Rhode Island Temporary Disability Insurance payments (RI TDI or SDI) as income tax withheld. These amounts are non- refundable on RI-1040X.
Line 18B - Payments on Form RI-1040ES and
Credits Carried Forward
Enter the amount of estimated payments on Form RI-1040ES and the amount applied from your 2008 return.
If a taxpayer can reasonably expect to owe more than $250 after allowing for withholding tax and/or credits, he or she must make estimated tax pay- ments. Estimated tax payments are made on Form RI-1040ES that has instructions for computing the estimated tax and making payments.
Line 18C - Property Tax Relief Credit
RESIDENTS ONLY
RI-1040 or RI-1040S: Enter the amount of allowable property tax relief credit from Form RI-1040H, line 15 or 22, whichever is applicable.
NOTE: If you did not claim the Property Tax Relief Credit on the original return, the Property Tax Relief Credit must be filed by April 15, 2010.
Line 18D - Residential Lead Abatement Credit
RESIDENTS ONLY RI-1040S: Enter zero on this line.
RI-1040: Enter the amount from RI-6238, line 7. Attach a copy of RI-6238 and supporting documents to your RI-1040X only if you reporting a change to the amount on this line.
NOTE: If you calculated your RI tax using the Alternative Flat Tax method, you can not claim the Residential Lead Paint Credit.
If you did not claim the Residential Lead Abatement Credit on the original return, the Residential Lead Abatement Credit must be filed by April 15, 2010.
Line 18E - Nonresident Real Estate Withholding
NONRESIDENTS ONLY
Enter the amount of Rhode Island income tax with- held on sales of real estate located in Rhode Island.
Line 18F - Withholding from pass-through enti- ties - NONRESIDENTS ONLY
Enter the amount of pass-through withholding paid on your behalf from form RI 1099-PT, box 9. Attach form RI 1099-PT to your RI-1040X.
Note: If you filed a RI-1040 Resident Income Tax Return and you received nonresident pass- through withholding, enter your withholding on line 18H, Other Payments.
Line 18G – RI Earned Income Credit
Enter the amount of RI Earned Income Credit from RI-1040S, page 2, line 23; RI-1040, page 2, line 50 or RI-1040NR, page 2, line 43. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.
Line 18H - Other Payments
Enter the amount of payments made with extension requests, the original return and additional payments made after the return was filed.
Line 18I - Total Payments
Add lines 18A, 18B, 18C, 18D, 18E, 18F, 18G and 18H.
Line 18J - Overpayment Allowed on Original Return
Enter the total overpayment that appeared on your original return. This would include amounts refund- ed and amounts credited to a subsequent year.
Line 18K - Total Payments After Overpayment Subtract line 18J from line 18I.
Line 19A - Balance Due
If the amount on line 17 is greater than the amount on line 18K, SUBTRACT line 18K from line 17 and enter the balance due on line 19A. This is the amount you owe. This amount is payable in full with your return. An amount due of less than one dollar ($1) need not be paid.
Line 19B - Interest Due
Enter the amount of interest due on the tax on line 19A. If you owe underestimating interest, complete Form RI-2210 and include the amount of underesti- mating interest with the interest due.
Interest: Any tax not paid when due, including fail- ure to pay adequate estimated tax, is subject to interest at the rates of 18% (0.1800).
Penalties: The law provides for penalties in the fol- lowing circumstances:
•Failure to file an income tax return.
•Failure to pay any tax due on or before the due date. •Preparing or filing a fraudulent income tax return.
Line 19C - Total Balance Due
Add lines 19Aand 19B.
EXEMPTION WORKSHEET for RI-1040X, Line 6, Column C
Multiply $3,650 by the total number of exemptions claimed in box on RI-1040X, page 1, line 6
Is the amount on RI-1040X, line 3 more than the amount shown on line 4 below?
Yes. Continue to line 3.
No. STOPHERE! Enter the amount from line 1 above on RI-1040X, page 1, line 6.
Enter the amount from RI-1040X, page 1, line 3, column C
If your filing status is
then enter on line 4
$166,800
Married filing jointly or Qualifying widow(er)
250,200
Married filing separately
125,100
Head of household
208,500
6. Is the amount on line 5 more than $122,500 ($61,250 if married filing separately)?
Yes - Multiply $2,433 by the total number of exemptions claimed in box on RI-1040, line 6.
Enter the result here and on RI-1040, line 6. DO NOT complete the rest of this form.
No - Divide line 5 by $2,500 ($1,250 if Married filing separately). If the result is not a whole
number, increase it to the next higher whole number (for example, increase 0.0004 to 1).
}
7. _ . _ _ _ _
7. Multiply line 6 by 2% (.02) and enter the result as a decimal
8. Multiply line 1 by line 7
8.
9. Divide line 8 by 3.0
10.Deduction for exemption - Subtract line 9 from line 1. Enter here and on RI-1040X, page 1, line 6, column C
page 4
Any payment of tax liability shown on your return to be due the State of Rhode Island must be paid in full with your return. Complete and submit Form RI- 1040V with your payment. Make check or money order payable to the Rhode Island Division of Taxation and send them with your return to:
The Rhode Island Division of Taxation One Capitol Hill
Providence, RI 02908-5807
An amount due of less than one dollar ($1) need not be paid.
TO PAY BY CREDIT CARD: You may use your American Express® Card, Discover® Card, Visa® Card or MasterCard® card.
Contact: OFFICIALPAYMENTS CORPORATION
Telephone payments:
1-800-2PAY-TAX (1-800-272-9829) On line payments:
www.officialpayments.com
Customer Service: 1-877-754-4413
Aconvenience fee will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. If you paid by credit card, enter on page 1 of Form RI-1040X in the upper left corner the confirmation number you were given at the end of the transaction and the amount of your tax payment (not including the convenience fee).
You may also use this method for making 2010 Rhode Island estimated income tax payments.
Line 20 - Overpayment
If the amount on line 18K is greater than the amount on line 17, SUBTRACT line 17 from line 18K and enter the overpayment on line 20.
Line 21 - Amount of Overpayment To Be Refunded
Enter the amount of overpayment on line 20 that is to be refunded.
A REFUND will be made if an overpayment of income tax is shown on your return, unless you indi- cate on your return that such overpayment is to be credited to your estimated tax liability for 2010. No other application for refund is necessary. Please note that no refund can be made unless your return is properly signed. Refunds of less than $1.00 will not be paid unless specifically requested.
Interest on refunds of tax overpayments will be paid if the refund is not paid within 90 days of the due date or the date the completed return was filed, whichever is later. The interest rate for tax overpay- ments is 3.25% (.0325).
Line 22 - Overpayment to be Applied to 2010 Enter the amount of overpayment on line 20, which is to be applied to your 2010 estimated tax.
PART 2 -
RESIDENT CREDIT AND TAX CALCULATION
Line 10
Enter the amount from page 1, line 10.
Line 11A- Rhode Island Percentage of Allowable Federal Credits
RI-1040:Enter the amount of allowable federal cred- its from RI-1040, page 2, schedule II, line 34. Attach schedule II only if you are reporting a change in this amount.
Line 11B - Other Rhode Island Credits RI-1040S: Enter zero on this line.
RI-1040: Complete schedule CR. Enter amount from schedule CR, line 26 on RI-1040X, line 11B. Attach a copy of the appropriate credit form to your RI-1040X only if you are reporting a change.
Line 11C - Credit for Taxes Paid to Other States
IF ALLYOUR INCOME IS FROM RHODE ISLAND
Check the first box and enter the amount from line
RI-1040: Enter amount of credit for taxes paid to
12 on this line.
other states from RI-1040, page 2, schedule III, line
IF YOU ARE ANON-RESIDENT
41. If the amended return is the result of a change
If you are a non-resident with income from outside
in credit allowed for income taxes paid to another
Rhode
Island,
you
should complete
RI-1040NR,
state, you must attach a signed copy of the return
page 7, schedule III and enter the result on this line.
filed with the other state. If
credit is claimed for
taxes paid to more than one state, make a separate
Also, check the second box.
calculation of each state on Form RI-1040MU. This
IF YOU ARE APART-YEAR RESIDENT
form can be obtained by contacting the RI Division
If you are a part-year resident with income from out-
of Taxation at (401) 574-8970.
side Rhode Island, you should complete RI-
1040NR, page 9, schedule V and enter the result on
Line 12 - Total Rhode Island Credits
this line. Also, check the third box.
Add lines 11A, 11B, and 11C.
Line 14 - Other Rhode Island Credits
Line 13 - Rhode Island Tax After Credits
Complete schedule CR. Enter amount from sched-
Subtract line 12 from line 10. (If zero or less, enter
ule CR, line 26 on RI-1040X, line 11B. Attach a copy
zero.)
of the appropriate credit form to your RI-1040X only
Line 14 – Alternative Flat Tax
if you are reporting a change.
RI-1040S: Skip this line and enter the amount from
Line 15A - Total Rhode Island Income Tax After
line 13 on line 15.
Rhode Island Credits
RI-1040: Enter the amount of Rhode Island
Subtract the amount on line 14 from the amount on
Alternative Flat Tax from RI-1040, page 3, RI
line 13.
(If zero or less, enter zero.)
Schedule FT, line 26. Attach a copy of RI Schedule
Line 15B - Alternative Flat Tax
FT to your RI-1040X only if you reporting a change
to the amount on this line.
Enter the amount of Rhode Island Alternative Flat
Tax from RI-1040NR, page 3, RI Schedule FT, line
Line 15 – Rhode Island Tax
29.
Attach a copy of RI Schedule FT to your RI-
RI-1040S: Enter the amount from line 13 on this line.
1040X only if you reporting a change to the amount
RI-1040: Enter the SMALLER of your RI tax on line
on this line.
13 or your RI Alternative Flat Tax on line 14. If your
Line 15C - Rhode Island Tax
tax is calculated using the Alternative Flat Tax
method on Schedule FT, make sure you check the
Enter the SMALLER of your RI tax on line 15A or
box on line 15.
your RIAlternative Flat Tax on line 15B. If your tax is
calculated using the Alternative Flat Tax method on
Line 16 - Rhode Island Checkoff Contributions
Schedule FT, check the box on line 15C.
Enter the amount of checkoff contributions from RI-
1040S, page 2, line 31 or RI-1040, page 3, line 8.
Enter amount of checkoff contributions from RI-
Attach the schedule only if you are reporting a
1040NR, page 3, Schedule IV, line 8. Attach sched-
change in this amount.
ule IV only if you are reporting a change in this
amount.
Add lines 15 and 16 and any Use/Sales Tax from
line 6 on the worksheet below. Also, enter the
Add lines 15C and 16 and any Use/Sales Tax from
amount of Use/Sales tax in the space provided in
line 17. Enter the total here and on page 1, line 17.
PART 3 - NONRESIDENT CREDIT
AND TAX CALCULATION
PART 4 - EXPLANATION OF CHANGES
TO INCOME, DEDUCTIONS AND CREDITS
Enter the line number from the form for each item
Line 11 - Rhode Island Percentage of Allowable
you are changing and give the reason for each
Federal Credits
change.
Attach only the supporting
forms
and
schedules for the items changed.
If
you do
not
Enter the amount of allowable federal credits from
RI-1040NR, page 2, schedule II, line 34.
attach the required information, your form RI-1040X
may be returned.
Line 12 - Rhode Island Tax After Allowable
SIGNATURE
Federal Credits - Before Allocation
Subtract line 11 from line 10.
(If zero or less enter
You must sign your Rhode Island income tax
return and both husband and wife must sign their
Line 13 - Rhode Island Allocated Income Tax
joint return.
An
unsigned
return
cannot
be
processed.
Any paid preparer who
INDIVIDUALCONSUMER’S USE/SALES TAX WORKSHEET
prepares a
taxpayer’s
KEEPFOR YOUR RECORDS - YOU DO NOT NEED TOATTACH THIS WORKSHEET TO YOUR RETURN.
return must also sign as
1. Schedule of purchases subject to the use/sales tax
“preparer”.
If a firm or
corporation prepares the
(if you need more space to list your purchases, attach a separate sheet).
return,
it
should
A.
1A.
signed in the name of
B.
1B.
the preparer on behalf of
C.
1C.
the firm or corporation.
If you wish to allow
2.Total price of purchases subject to tax - add lines 1A, 1B and 1C..2.
the Tax Division to con-
tact
your paid preparer
3.Amount of tax - multiply line 2 by 7% (RIRate) ............................. 3.
questions arise
4.Credit for taxes paid in other states on the items listed on line 1... 4.
about your return, check
the
appropriate
box
5.TOTALAMOUNT DUE - subtract line 4 from line 3 - enter here
above
preparer’s
name.
and on RI-1040X, line 17
page 5
RI Deduction Schedules for RI-1040X, line 4
Name(s) shown on Form RI-1040X
A. STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND
DO NOT use this schedule if someone can claim you, or your spouse if filing jointly, as a dependent. Instead use RI Deduction Schedule B below.
Check if:
YOU were 65 or older, (born before 01/02/1945),
Blind,
SPOUSE was 65 or older, (born before 01/02/1945),
Blind
A. Enter the number of boxes checked above
...............................................................................................................................
AND the number on line Ais ....
THEN your RI standard deduction is ....
1
$7,100
2
8,500
10,600
or
11,700
Qualifying widow(er)
3
12,800
4
13,900
5,850
6,950
8,050
9,150
9,750
11,150
B. STANDARD DEDUCTION SCHEDULE FOR DEPENDENTS
Use this schedule ONLY if someone can claim you, or your spouse if filing jointly, as a dependent.
1.Add $300 to your EARNED INCOME*. Enter the total here
2.Minimum standard deduction ......................................................................................................................................................
3.Enter the LARGER of line 1 or line 2 .........................................................................................................................................
4.Enter the amount shown below for your filing status. ......................................................................................................
Single....................................................................
Married filing jointly or Qualifying widow(er).........
Married filing separately........................................
Head of household...............................................
2.950
5.STANDARD DEDUCTION
A. Enter the SMALLER of line 3 or line 4. If under age 65 and not blind, STOPHERE and enter this amount on
RI-1040X, line 4, column C. OTHERWISE, go to line 5B
5A.
If age 65 or older or blind, multiply the number of boxes checked by: $1,400 if Single or Head of household; $1,100 if
Married filing jointly, Married filing separately or Qualifying widow(er)
5B.
...............................................................................
Add lines 5Aand 5B. Enter the total here and on RI-1040X, line 4, column C
5C.
*EARNED INCOME includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported on Federal Form 1040, lines 7, 12 and 18 minus line 27; Federal Form 1040A, line 7 or Federal Form 1040EZ, line 1.
C. ITEMIZED DEDUCTION SCHEDULE
(If you claimed a modification on RI-1040X, line 2; you must recalculate your Federal Schedule Abefore you complete this schedule)
Add the amounts from Federal Form, Schedule A, lines 4, 9, 15, 19, 20, 27 and 28
.................................................................
Add the amounts from Federal Form, Schedule A, lines 4, 14 and 20 plus any gambling and casualty or theft losses
included on line 28
Is the amount on line 2 less than the amount on line 1?
No. STOPHERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040X, line 4, column C.
Yes. Subtract line 2 from line 1
Multiply line 3 above by 80% (.80)
Enter the amount from RI-1040X, line 3, column C
Enter $166,800 ($83,400 if Married filing separately)
Is the amount on line 6 less than the amount on line 5?
Yes. Subtract line 6 from line 5
Multiply line 7 by 3% (.03)
Enter the SMALLER of line 4 or line 8
Divide line 9 by 1.5
Subtract line 10 from line 9
Total itemized deductions - Subtract line 11 from line 1 - Enter the result here and on RI-1040X, line 4, column C
page 6
RHODE ISLAND TAX COMPUTATION WORKSHEET
SCHEDULE X - Use if your filing status is SINGLE
TAX
If Taxable Income-
(a)
(b)
(c)
(d)
Subtract (d) from (c)
RI-1040X, line 7 is:
Enter the amount from
Multiplication
Multiply (a) by (b)
Subtraction
Enter here and on
RI-1040X, line 7
amount
RI-1040X, line 8A
At least
But not over
$0
$33,950
3.75%
$0.00
$82,250
7.00%
$1,103.38
$171,550
7.75%
$1,720.25
$372,950
9.00%
$3,864.63
Over $372,950
9.90%
$7,221.18
SCHEDULE Y1 - Use if your filing status is MARRIED FILING JOINT or QUALIFYING WIDOW(ER) TAX
$56,700
$137,050
$1,842.75
$208,850
$2,870.63
$5,481.25
$8,837.80
SCHEDULE Y2 - Use if your filing status is MARRIED FILING SEPARATELY
$28,350
$68,525
$921.38
$104,425
$1,435.31
$186,475
$2,740.63
Over $186,475
$4,418.90
SCHEDULE Z - Use if your filing status is HEAD OF HOUSEHOLD
$45,500
$117,450
$1,478.75
$190,200
$2,359.63
$4,737.13
$8,093.68
page 7
Rhode Island Asbestos Legal Question - Provide a thorough explanation of the demolition or renovation methods planned to control emissions.
Understanding the importance of a well-documented sale, the comprehensive Motor Vehicle Bill of Sale form is vital for anyone involved in buying or selling a vehicle in Florida. This form not only facilitates the transfer of ownership but also serves as a critical record for future reference and legal purposes.
Does Workers Compensation Cover Independent Contractors - Hiring entities need to verify the independent contractor's designation through this form.
This is not true. Both non-residents and part-year residents can also file the RI-1040X form to amend their tax returns. It is designed for anyone who needs to correct their Rhode Island individual income tax return, regardless of residency status.
While it is common to amend your Rhode Island return after making changes to your federal return, this is not the only reason to file an RI-1040X. You may also file it if there is a change in another state's personal income tax return or if you receive a notification regarding a change.
This is incorrect. Generally, you must file the RI-1040X within three years of the original return's filing date or within two years of the date the tax was paid, whichever is later. If you are amending to claim a property tax relief credit, the deadline is even stricter, requiring submission by April 15 of the following year.
Filing the form does not automatically mean you will receive a refund. If your amended return shows that you owe more tax, you will be required to pay the difference. Refunds will only be issued if you have overpaid your taxes after making the necessary corrections.
This is misleading. When filing the RI-1040X, it is essential to attach any supporting documents related to the changes you are making. Failure to include the necessary documentation may result in the return being returned or delayed.