Looking for a Rhode Island Legal Forms And Templates? Download it for free!

If you itemize your deductions and line 3, column C

original amount reported.

Line 17 - Total Rhode Island Tax and Checkoff

is more than $150,500 ($75,250 if married filing sep-

Contributions

arate), you need to recalculate your itemized deduc-

Line 8B – Other RI Taxes

Enter the amount from Part 2, line 17 or Part 3, line

tions based on your modified federal adjusted gross

RI-1040EZ: Enter zero on this line.

17, whichever applies.

income. Complete the RI Itemized Deduction

RI-1040 or RI-1040NR: Enter the amount from RI

Schedule on page 7. You only need to attach the

Schedule OT, page 3, line 14. Use this line to report

Line 18A - Rhode Island Income Tax Withheld

schedule if you are reporting a change to the

any tax from lump-sum distributions, parents’ elec-

Enter total amount of Rhode Island income tax with-

amount listed on the original return.

tion to report child’s interest and dividends, recap-

held. Attach state copy of all forms W-2s, 1099s,

If you are filing married filing joint or married filing

ture of federal tax credits and miscellaneous federal

etc. to the front of the return. Credit for Rhode Island

separate, you may itemize your deductions on your

taxes. You only need to attach the schedule if you

income tax withheld will be allowed only for those

RI return even if you do not itemize on your federal

are reporting a change to the amount listed on the

amounts supported by attached W-2s, 1099s, etc.

return. Calculate your itemized deductions on your

original return.

NOTE: You can not claim Rhode Island Temporary

Federal Schedule A. Compare the amount to your RI

Disability Insurance payments (RI TDI or SDI) as

standard deduction and enter the larger amount.

Line 9 - Rhode Island Alternative Minimum Tax

income tax withheld. These amounts are non

RI-1040EZ: Enter zero on this line.

refundable on RI-1040X.

Line 5 - Subtract line 4 from line 3

RI-1040 or RI-1040NR:If you are reporting an alter-

native minimum tax on your federal income tax

Line 18B - Payments on Form RI-1040ES and

Line 6 - Exemptions

return, you must complete Form RI-6251 and enter

Credits Carried Forward

Number of Exemptions: Enter in the box the num-

the amount from line 14 on page 1, line 9 of Form RI-

Enter the amount of estimated payments on Form

ber of federal exemptions claimed on Federal Form

1040X. Attach a copy of Form RI-6251 to your RI-

RI-1040ES and the amount applied from your 2005

1040X, page 2, line 29, column C. If you are not

1040X only if you are reporting a change to the

return.

making any change to the number of exemptions

amount on this line.

If a taxpayer can reasonably expect to owe more

claimed, enter the amount originally claimed in the

However, if you have claimed modifications to feder-

than $250 after allowing for withholding tax and/or

box on RI-1040EZ, line 4; RI-1040, line 6 or RI-

al adjusted gross income, you may need to recalcu-

credits, he or she must make estimated tax pay-

1040NR, line 6.

late your federal alternative minimum tax based on

ments. Estimated tax payments are made on Form

Exemption Amount: Multiply the number of exemp-

your modified federal adjusted gross income. If you

RI-1040ES that has instructions for computing the

tions in the box by $3,300.

did not report a federal alternative minimum tax, but

estimated tax and making payments.

However, if line 3, column C is more than $112,875,

a federal alternative minimum tax would be required

you may need to recalculate your exemptions based

based on your modified federal adjusted gross

Line 18C - Property Tax Relief Credit

on your modified federal adjusted gross income (see

income, you must calculate a federal alternative

RESIDENTS ONLY

worksheet below to compute your exemption

minimum tax for Rhode Island purposes.

RI-1040 or RI-1040EZ: Enter the amount of allow-

amount).

able property tax relief credit from Form RI-1040H,

Line 10 - Total Rhode Island Income Tax

line 15 or 22, whichever is applicable.

Line 7 - Rhode Island Taxable Income

Add lines 8A, 8B and 9.

Note: If you did not claim the Property Tax Relief

Subtract line 6 from line 5

Credit on the original return, the Property Tax

Lines 11 through 17

Relief Credit must be filed by April 15, 2007.

Line 8A - Rhode Island Income Tax

Residents (RI-1040 or RI-1040EZ): Complete page

RI-1040EZ: Enter the Rhode Island tax from the RI

2, part 2. Enter the amount from page 1, line 10 on

Line 18D - Residential Lead Paint Credit

Tax Table or RI Tax Computation Worksheet and

page 2, part 2, line 10. See instructions for part 2 for

RESIDENTS ONLY

check the first box.

information on lines 11 through 17.

RI-1040EZ: Enter zero on this line.

RI-1040 or RI-1040NR: Enter the Rhode Island tax

Nonresidents (RI-1040NR): Complete page 2, part

RI-1040: Enter the amount from RI-6238, line 7.

from the RI Tax Table or RI Tax Computation

3. Enter the amount from page 1, line 10 on page 2,

Attach a copy of RI-6238 to your RI-1040X only if

Worksheet, RI Schedule CGW, RI Schedule D, RI

part 3, line 10. See instructions for part 3 for informa-

you reporting a change to the amount on this line.

Schedule J or RI-8615. Check the box to indicate

tion on lines 11 through 17.

NOTE: If you calculated your RI tax using the

the method used to calculate the RI tax. Check only

Alternative Flat Tax method, you can not claim the

one box. Attach RI Schedule CGW, RI Schedule D,

Residential Lead Paint Credit.

RI Schedule J or RI-8615 only if they were used to

determine your tax and the tax is different than the

EXEMPTION WORKSHEET for RI-1040X, Line 6, Column C

Multiply $500 by the total number of guests listed on Federal Form 8914, part I. Do not enter more than $2,000.

(If you are entering an amount on this line, you must attach Federal Form 8914 to your RI-1040X)

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

Multiply $3,300 by the total number of exemptions claimed in box on RI-1040X, page 1, line 6.............................................

Add lines 1 and 2.......................................................................................................................................................................

Is the amount on RI-1040X, line 3, column C more than the amount shown on line 6 below?

STOP HERE!

Yes. Continue to line 5.

No.

Enter the amount from line 3 above on RI-1040, 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 6

}

Single

$150,500

Married filing jointly or Qualifying widow(er)

225,750

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

Married filing separately

112,875

Head of household

188,150

Subtract line 6 from line 5.........................................................................................................................

Is the amount on line 7 more than $122,500 ($61,250 if married filing separately)?

Yes - Multiply $1,100 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 7 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).

_ . _ _ _ _

Multiply line 8 by 2% (.02) and enter the result as a decimal....................................................................................................

10.

Multiply line 2 by line 9...............................................................................................................................................................

10.

11.

Divide line 10 by 1.5...................................................................................................................................................................

12.

Deduction for exemption - Subtract line 11 from line 3. Enter here and on RI-1040X, page 1, line 6, column C................

12.

page 4