Free Ri 1040X R Form Access This Document Now

Free Ri 1040X R Form

The RI-1040X-R is the Amended Rhode Island Resident Individual Income Tax Return form designed for resident taxpayers. This form is used to correct errors or make changes to a previously filed Rhode Island income tax return. Understanding how to properly fill out this form is essential for ensuring accurate tax reporting and compliance.

To get started on your amended return, click the button below.

The RI-1040X R form serves as an essential tool for Rhode Island residents who need to amend their individual income tax returns. This form is specifically designed for those who have already submitted their original RI-1040 and wish to correct errors or make changes based on updates to their financial situation or adjustments made by the IRS. By using the RI-1040X R, taxpayers can accurately report changes in their income, deductions, and credits. It requires the taxpayer to provide their name, address, and Social Security number, along with details about their filing status and any modifications to their originally reported amounts. Notably, this form also prompts filers to indicate if they are amending their federal return, which is crucial for maintaining consistency between state and federal tax obligations. Furthermore, the RI-1040X R includes sections for reporting changes in income, tax credits, and any additional payments or refunds due. Completing this form correctly ensures that taxpayers fulfill their obligations while potentially reclaiming overpaid taxes or addressing any outstanding balances with the state.

How to Use Ri 1040X R

Filling out the RI-1040X R form can seem daunting, but following a structured approach will simplify the process. This form is essential for making corrections to your Rhode Island income tax return. Ensure you have all necessary documents and information at hand before you start.

  1. Gather Your Documents: Collect your original tax return and any supporting documents related to the changes you are making.
  2. Fill in Your Personal Information: Enter your name, address, and Social Security number, along with your spouse's information if applicable.
  3. Provide Original Return Details: In Section A, enter the name and address used on your original return. If it is the same, write “SAME.”
  4. Indicate Federal Return Status: Answer questions B and C regarding your federal return status.
  5. Select Filing Status: In Section D, mark your filing status from the original return and your amended return.
  6. Report Income and Tax Changes: Complete Sections A through C, entering the originally reported amounts, net changes, and corrected amounts for your income and tax calculations.
  7. Calculate Deductions and Exemptions: Provide the necessary deductions and exemptions as instructed in the form.
  8. Calculate Rhode Island Tax: Use the RI Tax Table or Tax Computation Worksheet to determine your tax after credits.
  9. Detail Payments and Overpayments: List any payments made and calculate your total payments and overpayments.
  10. Sign and Date the Form: Ensure you and your spouse (if applicable) sign and date the form. An unsigned return cannot be processed.
  11. Mail the Form: Send your completed form to the appropriate address based on whether you are requesting a refund or making a payment.

Documents used along the form

When filing the RI-1040X R form, which is the Amended Rhode Island Resident Individual Income Tax Return, there are several other documents that may also be necessary to ensure a complete and accurate submission. Each of these documents serves a specific purpose and can help clarify the changes made in your amended return. Below is a list of commonly used forms and documents that accompany the RI-1040X R.

  • RI-1040: This is the standard Rhode Island Resident Individual Income Tax Return. If you are amending your return, you will need to refer back to this original form to identify the changes being made.
  • RI Schedule M: This schedule is used to report modifications to your federal adjusted gross income. If any adjustments were made to your income, this form must be included with your amended return.
  • RI-1040H: This form is for claiming the Property Tax Relief Credit. If your amended return affects your eligibility for this credit, you will need to submit this form.
  • Motor Vehicle Bill of Sale Form: For those seeking to finalize vehicle sales, the helpful Motor Vehicle Bill of Sale guide details essential documentation for a secure transaction.
  • RI-6238: This is the Residential Lead Abatement Credit form. If you are claiming this credit on your amended return, you must include this document along with the necessary supporting information.
  • RI-1040ES: This form is used for estimated tax payments. If you made any estimated payments that need to be accounted for in your amended return, include this form to ensure proper credit.
  • Form RI-1310: If you are claiming a refund for a deceased taxpayer, this form is required to establish your right to the refund. It is essential if you are filing on behalf of someone who has passed away.

Including these documents with your RI-1040X R form will help ensure that your amended return is processed smoothly and efficiently. Always double-check that all necessary forms are completed accurately to avoid delays in processing your return or receiving any refunds.

Crucial Queries on Ri 1040X R

What is the purpose of the RI-1040X R form?

The RI-1040X R form is used by residents of Rhode Island to amend their individual income tax returns. If you need to correct information on your original Form RI-1040 due to changes in your federal income tax return or other reasons, this is the form to use. Each year that you amend a return requires a separate RI-1040X R form. It’s essential to ensure that all information is accurate to avoid delays in processing.

Who needs to file an amended return using the RI-1040X R form?

Any resident taxpayer who needs to correct their Rhode Island income tax return must file the RI-1040X R form. This includes situations where there are changes to your federal income tax return, or if you have received a notification about changes from another state’s tax authority. If your original return contained errors or if you need to claim additional credits, this form is the appropriate choice.

When should I file the RI-1040X R form?

Timing is crucial when it comes to filing an amended return. If the IRS has made changes to your federal taxable income, you should file the RI-1040X R form within 90 days of the final determination of that change. For refund claims, you generally have three years from the date you filed your original return or two years from the date you paid the tax, whichever is later. If you are claiming a property tax relief credit, make sure to file by April 15 of the following year to ensure eligibility.

What information do I need to provide on the RI-1040X R form?

When filling out the RI-1040X R form, you’ll need to provide your name, address, and Social Security number, as well as your spouse's information if applicable. You will also need to indicate your filing status, report your originally reported income, and provide any changes to your income, deductions, and credits. It's essential to explain the reasons for the changes clearly and attach any necessary supporting documents. Without this information, your return may be delayed or returned.

How do I submit my RI-1040X R form?

You can mail your completed RI-1040X R form to the Rhode Island Division of Taxation. If you are making a payment, send it to the address designated for payments. Make sure to sign your return, as an unsigned return cannot be processed. If you have a paid preparer, they must also sign the form. If you wish to allow the tax division to contact your preparer about your return, be sure to check the appropriate box on the form.

Dos and Don'ts

When filling out the RI-1040X R form, it is essential to follow specific guidelines to ensure accuracy and compliance. Here are nine key things to do and avoid:

  • Do ensure all personal information, including names and Social Security numbers, is accurate.
  • Do file a separate form for each year you are amending.
  • Do check the appropriate boxes for your filing status on both the original and amended returns.
  • Do attach supporting documents for any changes made to income, deductions, or credits.
  • Do sign the return; an unsigned return cannot be processed.
  • Don't forget to indicate the address used on your original return if it differs from the current address.
  • Don't leave any relevant sections blank; incomplete forms may be returned.
  • Don't claim credits or deductions without the necessary documentation.
  • Don't submit the form late; be aware of filing deadlines to avoid penalties.
  • Don't assume that previous entries are correct; double-check all figures for accuracy.

Key takeaways

  • Purpose of the Form: The RI-1040X R form is specifically designed for residents of Rhode Island to amend their previously filed individual income tax returns. It is crucial to file a separate form for each tax year being amended.
  • Filing Deadline: If you are amending your return due to changes made by the IRS, you must submit the RI-1040X R form within 90 days of the final determination. For claiming refunds, the claim must be filed within three years of the original return or two years from the tax payment date, whichever is later.
  • Correct Information: Ensure that all personal information, such as names, addresses, and Social Security numbers, is accurate. Errors in this section can lead to delays in processing your return.
  • Filing Status: Indicate your filing status on both the original and amended returns. Generally, your Rhode Island filing status should match your federal status.
  • Changes to Income and Deductions: Clearly explain any changes made to income, deductions, and credits in Part 2 of the form. Attach supporting documents for any adjustments to avoid the return being returned for missing information.
  • Payments and Refunds: If the amended return shows that you owe additional tax, you must pay the full amount when submitting the form. Conversely, if you have overpaid, indicate how much you wish to have refunded or applied to future estimated taxes.
  • Signature Requirement: Both spouses must sign the return if filing jointly. An unsigned return cannot be processed, and it is also important for any paid preparer to sign the return.

Document Preview Example

RI-1040X-R

Amended Rhode Island Resident Individual Income Tax Return

2011

(To be used by resident taxpayers only)

NAME AND ADDRESS

Please

print or type

First name

Initial

Last name

 

Your social security number

 

 

 

 

 

Spouse’s first name

Initial

Last 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?

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

 

 

 

 

 

...............................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. Single

2. Married filing jointly

3. Married filing separately

 

4. Head of Household

 

5. Qualifying widow(er)

INCOME AND TAX

 

 

 

 

 

 

 

A. Originally reported

B. Net change

C. Correct amount

Single

1.

 

......................................................Federal AGI (Adjusted Gross Income)

 

 

 

 

 

1.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$7,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

 

Modifications from RI-1040, Schedule M, Line 3

 

 

 

2.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Married

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

 

Modified Federal AGI - Combine lines 1 and 2

 

 

 

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

filing jointly

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

Deductions (see instructions)

 

 

 

 

 

 

4.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Qualifying

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

widow(er)

5.

 

Subtract line 4 from line 3

 

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$15,000

 

 

6.

 

Exemptions - Enter the number of federal exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Married

 

 

 

 

 

6.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claimed on this return in the box then multiply by

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

filing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$3,500 and enter the result on line 6, column C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

separately

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

RI Taxable Income - subtract line 6 from line 5

 

 

 

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$7,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Head of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

RI income tax from RI Tax Table or Tax Computation Worksheet

 

 

8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

household

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$11,250

 

 

9A.

RI percentage of allowable federal credit from RI-1040, page 2, line 22..

9A.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9B.

RI credit for income tax paid to other states from RI-1040, page 2, line 29..

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9B.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9C.

Other RI credits from RI-1040, Schedule CR, line 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9D.

Total RI credits - add lines 9A, 9B and 9C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9D.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

RI income tax after credits - subtract line 9D from line 8 (not less than 0)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

RI checkoff contributions from RI-1040, page 2, line 37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

USE/SALEStax due from Consumer’s Use Tax Worksheet, page 4, line 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

Total RI Tax and checkoff contributions

.....................................................

 

 

 

 

 

13.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PAYMENTS14.

A. RI 2011 income tax withheld from Schedule W, line 21

 

14A.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B.

2011 estimated tax payments and 2010 carryforward

.......................

 

 

14B.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Property tax relief credit from Form RI-1040H

 

 

14C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D. Residential lead abatement income tax credit from Form RI-6238 ...

14D.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E. RI Earned Income Credit

 

 

 

 

 

14E.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F. Other Payments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14F.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G. Total - Add lines 14A, 14B, 14C, 14D, 14E and 14F

 

 

 

 

 

 

 

 

 

 

 

 

14G.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H. Overpayment allowed on original return

 

 

 

 

 

 

 

 

 

 

 

 

14H.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I. Total payments after overpayment - subtract line 14H from 14G

 

 

 

 

 

 

 

 

 

 

14I.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AMOUNT 15.

A. If line 13 is larger than 14I, subtract line 14I from 13.

This is the amount you owe

 

 

 

 

 

 

15A.

 

 

 

DUE

 

 

B. Interest due on amount on line 15A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15B.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Total balance due - add lines 15Aand 15B

 

 

 

 

 

 

 

 

 

 

 

 

15C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REFUND 16.

If line 14I is larger than line 13, subtract line 13 from 14I.

This is the amount you overpaid

 

 

 

16.

 

 

 

 

 

 

17.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amount of overpayment to be refunded

...............................................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

17.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.

Amount of overpayment to be applied to 2012 estimated tax

 

 

 

 

18.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

RI-1040X-R

Amended Rhode Island Resident Individual Income Tax Return

2011

(To be used by resident taxpayers only)

 

 

 

 

Name(s) shown on Form RI-1040X-R

 

Your social security number

PART 2 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-R 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

Signature

Date

 

 

 

 

 

 

 

 

May the division contact your preparer about this return? Yes

 

 

 

 

 

 

 

 

Paid preparer’s signature and address

 

SSN, PTIN or EIN

 

 

 

 

 

 

Date

Paid preparer’s address

 

Paid preparer’s telephone number

 

 

 

page 2

2011 RI-1040X-R AMENDED RHODE ISLAND RESIDENT INDIVIDUALINCOME TAX RETURN INSTRUCTIONS

PURPOSE OF FORM

Use this form to correct Form RI-1040. You must file a separate Form RI-1040X-R for each year you are amending. DO NOT use this form to file an amend- ed RI-1041. To amend Form RI-1041 make any changes on Form RI-1041 and check the amended box.

WHO MUST FILE AN AMENDED RETURN

RI Form 1040X-R must be completed by those tax- payers 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, 2012. An extension of time may be allowed at the Tax Administrator's discretion for sickness, absence or other disability.

NOTE: April 15, 2012 falls on a Sunday and Emancipation Day, a Washington DC holiday, falls on Monday,April 16, 2012. Therefore, Rhode Island income tax returns will be considered timely filed if postmarked by April 17, 2012.

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:

Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 – 5807

All other returns:

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 or by calling the Personal Income Tax Section at (401) 574-8829 and selecting option #3.

COMPLETE YOUR 2011 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.

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Column A - lines 1 through 14E

Enter the dollar amounts as they appear on your original filing or on your most recent filing.

Column B - lines 1 through 14E

This is used for the difference between the amounts listed in column A and C, either increases or decreases.

Column C - lines 1 through 14E - Enter the cor- rected amounts on the appropriate lines.

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

Enter the amount of Rhode Island modifications to Federal AGI from RI Schedule M, line 3. You only need to attach RI Schedule M 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 Rhode Island standard deduction.

Single

$7,500

Married Joint

$15,000

Qualifying Widow(er)

$15,000

Married Separate

$7,500

Head of Household

$11,250

However, if line 3, column C is more than $175,000, see the Standard Deduction Worksheet on page 5.

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 30, column C. If you are not making any change to the number of exemptions claimed, enter the amount originally claimed in the box on Form RI-1040, line 6.

ExemptionAmount: Multiply the number of exemp- tions in the box by $3,500.

However, if line 3, column C is more than $175,000, see the Exemption Worksheet on page 5.

Line 7 - Rhode Island Taxable Income Subtract line 6 from line 5

Line 8 - Rhode Island Income Tax

Enter the RI tax from the RI Tax Table or RI Tax Computation Worksheet.

Line 9A - Rhode Island Percentage of Allowable Federal Credits

Enter the amount of allowable federal credits from RI-1040, page 2, schedule I, line 22. Attach sched- ule I only if you are reporting a change in this amount.

Line 9B - Credit for Taxes Paid to Other States Enter amount of credit for taxes paid to other states from RI-1040, page 2, schedule II, line 29. If the amended return is the result of a change in credit allowed for income taxes paid to another state, you must attach a signed copy of the return filed with the other state. If credit is claimed for taxes paid to more than one state, make a separate calculation of each state on Form RI-1040MU. This form can be obtained by contacting the RI Division of Taxation at (401) 574-8970 or at www.tax.ri.gov.

Line 9C - Other Rhode Island Credits

Complete RI Schedule CR. Enter amount from RI Schedule CR, line 4 on RI-1040X-R, line 9C.

If reporting a change for Other Rhode Island credits, you must attach to your RI-1040X-R either:

1)an original certificate if the certificate was not sub- mitted with a prior filing, or

2)a carry forward schedule if the certificate was sent in with a prior filing and the amount of credit used is changing.

Line 9D - Total Rhode Island Credits

Add lines 9A, 9B, and 9C.

Line 10 - Rhode Island Tax After Credits Subtract line 9D from line 8. (If zero or less, enter zero.)

Line 11 - Rhode Island Checkoff Contributions Enter the amount of checkoff contributions from RI- 1040, page 2, line 37. Attach the schedule only if you are reporting a change in this amount.

Line 12 - USE/SALES Tax Due

Enter the amount of Use/Sales Tax from line 5 from the worksheet on the bottom of this page.

Line 13 - Total Rhode Island Tax and Checkoff Contributions

Add lines 10, 11 and 12.

Line 14A - Rhode Island Income Tax Withheld Enter total amount of Rhode Island income tax with- held from Schedule W, line 21. 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-R.

Line 14B - 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 2010 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 14C - Property Tax Relief Credit

Enter the amount of allowable property tax relief credit from Form RI-1040H, line 16 or 23, 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 byApril 15, 2012.***

Line 14D - Residential Lead Abatement Credit Enter the amount from RI-6238, line 7. Attach a copy of RI-6238 and supporting documents to your

Line 14G - Total Payments

Add lines 14A, 14B, 14C, 14D, 14E and 14F.

Line 14H - 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 14I - Total Payments After Overpayment Subtract line 14H from line 14G.

Line 15A - Balance Due

If the amount on line 13 is greater than the amount on line 14I, SUBTRACT line 14I from line 13 and enter the balance due on line 15A. 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 15B - Interest Due

Enter the amount of interest due on the tax on line 15A. 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 15C - Total Balance Due

Add lines 15Aand 15B.

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:

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-R in the upper left corner the confirmation number you were given at the end of the transaction and the amount of your tax pay- ment (not including the convenience fee).

You may also use this method for making 2012 Rhode Island estimated income tax payments.

Line 16 - Overpayment

If the amount on line 14I is greater than the amount on line 13, SUBTRACT line 13 from line 14I and enter the overpayment on line 16.

Line 17 - Amount of Overpayment To Be Refunded

Enter the amount of overpayment on line 16 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 2012. 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 18 - Overpayment to be Applied to 2012

Enter the amount of overpayment from line 16 to be applied to your 2012 estimated tax.

PART 2 - 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- R may be returned.

SIGNATURE

You must sign your Rhode Island income tax return and both husband and wife must sign their joint return. An unsigned return cannot be processed.

Any paid preparer who prepares a taxpayer’s return must also sign as “preparer”. If a firm or corporation prepares the return, it should be signed in the name of the preparer on behalf of the firm or corporation.

If you wish to allow the Tax Division to contact your paid preparer should questions arise about your return, check the appropriate box above the preparer’s name.

***April 15, 2012 falls on a Sunday and Emancipation Day, a WashingtonDC holiday, falls on Monday, April 16, 2012. Therefore, Rhode Island income tax returns will be consid- ered timely filed if postmarked by April 17, 2012.

RI-1040X-R only if you reporting a change to the amount on this line.

NOTE: 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, 2012.***

Line 14E - RI Earned Income Credit

Enter the amount of RI Earned Income Credit from RI-1040, page 2, line 46. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.

Line 14F - Other Payments

Enter the amount of payments made with extension requests, the original return and additional payments made after the return was filed.

INDIVIDUALCONSUMER’S USE/SALES TAX WORKSHEET

KEEPFOR YOUR RECORDS - YOU DO NOT NEED TOATTACH THIS WORKSHEET TO YOUR RETURN.

1.

Schedule of purchases subject to the use/sales tax

 

 

 

 

 

(if you need more space to list your purchases, attach a separate sheet).

 

 

A.

 

1A.

 

 

 

B.

1B.

 

 

 

C.

1C.

 

 

2.

Total price of purchases subject to tax - add lines 1A, 1B and 1C

............................. 2.

 

3.

Amount of tax - multiply line 2 by 7% (RIRate)

3.

 

 

4.

Credit for taxes paid in other states on the items listed on line 1

4.

 

 

5.AMOUNT DUE - subtract line 4 from line 3 - enter here and on RI-1040X-R, line 12 5. page 4

RHODE ISLAND WORKSHEETS

2011

 

 

TAX COMPUTATION WORKSHEET - USE FOR ALLFILING STATUS TYPES

TAX

 

 

 

(b)

(c)

(d)

 

If Taxable Income-

(a)

Multiplication

Multiply (a) by (b)

Subtraction

Subtract (d) from (c)

RI-1040X-R, line 7 :

Enter the amount from

amount

 

amount

Enter here and on

 

 

RI-1040X-R, line 7

 

 

 

RI-1040X-R, line 8

Over

But not over

 

 

 

 

 

$0

$55,000

 

3.75%

 

$0.00

 

 

 

 

 

 

 

 

$55,000

$125,000

 

4.75%

 

$549.50

 

 

 

 

 

 

 

Over $125,000

 

5.99%

 

$2,099.50

 

 

 

 

 

 

 

 

STANDARD DEDUCTION WORKSHEET for RI-1040X-R, Page 1, line 4

1.

Enter applicable standard deduction amount from the chart below:

....................................................................................... 1.

 

Single

$7,500

 

 

 

Married filing jointly

$15,000

 

 

 

Qualifying widow(er)

$15,000

 

 

 

Married filing separately

$7,500

 

 

 

Head of household

$11,250

 

 

2.

Enter your modified federal AGI from RI-1040X-R, page 1, line 3

2.

 

 

3.

Is the amount on line 2 more than $175,000?

 

 

 

 

 

 

Yes. Continue to line 4.

No. STOP HERE! Enter the amount from line 1 on form RI-1040X-R, Page 1, line 4.

4.Standard deduction phaseout amount ..........................................................................................

5.Subtract line 4 from line 2.

If the result is more than $20,000, STOPHERE.

Your standard deduction amount is zero ($0). Enter $0 on form RI-1040X-R, Page 1, line 4.

6.Divide line 5 by $5,000. If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1). .................................................................................

7.Enter the applicable percentage from the chart below

If the number on line 6 is:

then enter on line 7

10.8000 }

0.6000

0.4000

0.2000432

4.$175,000

5.

6.

7.0 . _ _ _ _

8. Deduction amount - Multiply line 1 by line 7. Enter here and on form RI-1040X-R, Page 1, line 4

8.

EXEMPTION WORKSHEET for RI-1040X-R, Page 1, line 6

1.

Multiply $3,500 by the total number of exemptions

..................................................................................... 1.

2.

Enter your modified federal AGI from RI-1040X-R, page 1, line 3

2.

 

 

3.

Is the amount on line 2 more than $175,000?

 

 

 

 

 

 

Yes. Continue to line 4.

No. STOP HERE! Enter the amount from line 1 on form RI-1040X-R, Page 1, line 6.

4. Exemption phaseout amount

4. $175,000

 

 

 

5.Subtract line 4 from line 2.

If the result is more than $20,000, STOPHERE.

Your exemption amount is zero ($0). Enter $0 on form RI-1040X-R, Page 1, line 6.

6.Divide line 5 by $5,000. If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)...................................................................................

7.Enter the applicable percentage from the chart below

If the number on line 6 is:

then enter on line 7

10.8000 }

0.6000

0.4000

0.2000423

5.

6.

7.0 . _ _ _ _

8. Exemption amount - Multiply line 1 by line 7. Enter here and on form RI-1040X-R, Page 1, line 6

8.

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Misconceptions

Misconception 1: The RI-1040X R form can be used for non-resident taxpayers.

This form is specifically designed for resident taxpayers only. Non-residents must use a different form to amend their tax returns.

Misconception 2: You can file the RI-1040X R form anytime without deadlines.

There are strict deadlines for filing this form. For example, if your federal return is amended, you must file the RI-1040X R within 90 days of the final determination of that change.

Misconception 3: You do not need to attach any supporting documents when filing the RI-1040X R.

It is essential to attach the required supporting forms and schedules for any changes made. Failing to do so may result in the return being returned or delayed.

Misconception 4: Filing an amended return means you will automatically receive a refund.

Filing an amended return does not guarantee a refund. It may result in either an increase or decrease in your tax liability, depending on the changes reported.

Misconception 5: You can amend your return for any reason without restrictions.

Amendments are typically allowed only for specific reasons, such as corrections to income, deductions, or credits. Changes related to a federal audit or other state tax corrections must also be reported accurately.

Misconception 6: The RI-1040X R form can be filed electronically.

This form must be mailed in; electronic filing is not available for the RI-1040X R. Ensure you send it to the correct address for processing.