Form Ri-6238 - Residential Lead Abatement Income Tax Credit - 2014 Page 3
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1
2
3State of Rhode Island and Providence Plantations
2014 Form RI-6238
Residential Lead Abatement Income Tax Credit
GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE
The right to file a claim does not survive a person's death; therefore a claim
filed on behalf of a deceased person cannot be allowed. If the claimant dies
Form RI-6238 must be filed by April 15, 2015.
after having filed a timely claim, the amount thereof will be disbursed to an-
Even if you are requesting an extension of time to file your Rhode Island
other member of the household as determined by the Tax Administrator.
income tax return - Form RI-1040 by filing Form RI-4868 or a federal
extension, you must still file Form RI-6238 by April 15, 2015. An ex-
IMPORTANT DEFINITIONS
tension of time to file Form RI-1040, does NOT extend the time to file
"Claimant" means a property owner or lessee, who has filed a claim under
Form RI-6238.
this chapter and was domiciled in this state for the entire calendar year
If filing with Form RI-1040, your Residential Lead Abatement Income Tax
for which he or she files a claim for relief under this chapter. In the case
Credit will decrease any income tax due or increase any income tax re-
of a claim for rented or leased residential premises, the claimant shall
fund.
have rented property during the preceding year for which he or she files
If you are not required to file a Rhode Island income tax return, Form RI-
for relief under this chapter. Claimant does not mean or include any per-
6238 may be filed by itself without attaching it to a Rhode Island income
son claimed as a dependent by any taxpayer under the Internal Revenue
tax return. However, Form RI-6238 must be filed by April 15, 2015.
Code.
Your Residential Lead Abatement Income Tax Credit should be filed as soon
“Residential
premise” means a single-family home, an individual condo-
as possible after December 31, 2014.
No claim for the year 2014 will
minium, and individual units in either apartment buildings or multi-family
be allowed unless such claim is filed by April 15, 2015.
For additional
homes.
filing instructions, see RIGL §44-30.3. Mail your Residential Lead Abate-
"Household" means one or more persons occupying a dwelling unit and liv-
ment Income Tax Credit to the Rhode Island Division of Taxation - One
ing as a single nonprofit housekeeping unit. Household does not mean
Capitol Hill - Providence, RI 02908-5806.
bona fide lessees, tenants or roomers and borders on contract.
"Household
income" means all income taxable and nontaxable received by
NOTE: Documentation of work performed, costs incurred and certifi-
all persons of a household in a calendar year while members of the
cation of lead-safe status must be attached to Form RI-6238 in order
household.
to qualify for the Residential Lead Abatement Income Tax Credit. Fail-
ure to attach the necessary documentation will delay the processing
LIMITATIONS ON CREDIT
of your credit.
Under the provisions of Section 44-30.3, for calendar year 2013 the maxi-
WHO MAY QUALIFY
mum amount of credit allowable per dwelling unit (up to three (3) units) for
To qualify for the Residential Lead Abatement Income Tax Credit you must:
reduction/mitigation is $1,500.00. The maximum amount of credit allowable
per dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
A) Have been a legal resident of Rhode Island for the entire 2014 calendar
year.
In the event two (2) individuals of a household are able to meet the qualifi-
B) Be either a property owner or renter/lessee of a residential premise that
cations for a claimant, they may determine between themselves as to who
had lead reduction or lead removal.
the claimant is. If they are unable to agree, the matter is referred to the tax
C) Have incurred expenses for the lead reduction or removal on the resi-
administrator and his or her decision is final. If a property is owned by two
dential premise.
(2) or more individuals, and more than one individual is able to qualify as a
D) Have proof of payment for all costs incurred.
claimant, and some or all of the qualified individuals are not related, the in-
Complete documentation for all costs incurred must be provided. Re-
dividuals may determine among themselves as to who the claimant is. If
ceipts must clearly show lead related items, costs and dates pur-
they are unable to agree, the matter is referred to the tax administrator and
chased. Only receipts for required lead work can be used for this
his or her decision is final.
credit. Provide a list of all required lead work that was done and in-
dicate which receipt(s) and costs are associated with that required
Only one abatement claim may be filed for any dwelling unit. If a mitigation
lead work.
claim has previously been filed for a dwelling unit, an abatement claim will
Attach all of your documentation to this form.
be reduced by the amount of the mitigation credit already claimed. This
E) Have certification in the form of a Housing Resources Commission reg-
holds true even if the dwelling unit has been transferred to another owner
ulated Certificate of Conformance for Mitigation (reduction)
or
a Depart-
or lessee.
ment of Health regulated Lead Safe Certificate for Abatement (removal).
DENIAL OF CLAIM
Attach your certification to this form.
If a claim has been determined to be excessive and filed with fraudulent in-
WHO MAY CLAIM CREDIT
tent, the claim will be disallowed in full. If the claim has been paid or credited
If you meet
all
of the qualifications outlined above, you should complete
against a claimant’s tax liability, the credit will be cancelled and assessed
Form RI-6238 to determine if you are entitled to a credit.
with interest from the date of payment or credit until paid. Any claimant and
preparer involved with filing with fraudulent intent will be guilty of a misde-
Pursuant to R.I.G.L. 44-30.3:
meanor.
A claimant whose household income for 2014 was equal to or less than
If a claim has been determined to be excessive and negligently prepared,
$43,750 will receive the full amount of the credit he/she is entitled to receive.
ten percent of the corrected claim will be disallowed. If the claim has been
A claimant who rents or leases a dwelling unit to individuals whose house-
paid or credited against a claimant’s tax liability, the credit will be reduced
hold income was equal to or less than $43,750 will receive their credit after
or cancelled, and the proper amount will be assessed with interest from the
the claimants whose own income was equal to or less than $43,750.
date of payment or credit until paid.
All other claimants, without regard to income or property ownership, will be
paid after the previously mentioned claimants. However, if insufficient funds
exist to pay this third group of claimants the full amount of the credit, the
Tax Administrator will make payments to each claimant proportionately
based on the amount of remaining funds.
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