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

NOTE: if you did not claim the RI Residential

order payable to the Rhode Island Division of

Line 22 - Overpayment to be Applied to 2007

Lead Paint Credit on your original return, the

Taxation and send them with your return to:

Enter the amount of overpayment on line 20 , which

Residential Lead Paint Credit must be filed no

The Rhode Island Division of Taxation

is to be applied to your 2007 estimated tax.

later than April 15, 2007.

One Capitol Hill

Providence, RI 02908-5806

PART 2 - RESIDENT CREDIT AND TAX CALCU-

Line 18E - Nonresident Real Estate Withholding

An amount due of less than one dollar ($1) need not

LATION

NONRESIDENTS ONLY

be paid.

Enter the amount of Rhode Island income tax with-

TO PAY BY CREDIT CARD: You may use your

Line 10

held on sales of real estate located in Rhode Island.

American Express® Card, Discover® Card, Visa®

Enter the amount from line 10 on page 1.

Card or MasterCard® card. To pay by credit card,

Line 18F - Withholding from pass-through enti-

call toll free or access by Internet the service

Line 11A - Rhode Island Percentage of Allowable

ties

provider listed on this page and follow the instruc-

Federal Credits

NONRESIDENTS ONLY

tions of the provider. A convenience fee will be

RI-1040EZ: Enter zero on this line.

Enter the amount of pass-through withholding paid

charged by the service provider based on the

RI-1040: Enter the amount of allowable federal cred-

on your behalf from form RI 1099-PT, box 8.

amount you are paying. You will be told what the fee

its from RI-1040, page 2, schedule II, line 34. Attach

Note: If you filed a RI-1040 Resident Income Tax

is during the transaction and you will have the option

schedule II only if you are reporting a change in this

Return and you received nonresident pass-

to either continue or cancel the transaction. You can

amount.

through withholding, enter your withholding on

also find out what the fee will be by calling the

line 18H.

provider’s toll-free automated customer service

Line 11B - Other Rhode Island Credits

number or visiting the provider’s Web Site shown

RI-1040EZ: Enter zero on this line.

Line 18G – RI Earned Income Credit

below. If you paid by credit card, enter on page 1 of

RI-1040: Enter amount of other Rhode Island cred-

Enter the amount of RI Earned Income Credit from

Form RI-1040X in the upper left corner the confirma-

its and list the credit form number on line 11B.

RI-1040EZ, page 2, line 23; RI-1040, page 2, line 50

tion number you were given at the end of the trans-

Attach a copy of the appropriate credit form to your

or RI-1040NR, page 2, line 43. You only need to

action and the amount of your tax payment (not

RI-1040X only if you are reporting a change.

attach the schedule if you are reporting a change to

including the convenience fee).

the amount listed on the original return.

You may also use this method for making 2007

Line 11C - Credit for Taxes Paid to Other States

Rhode Island estimated income tax payments.

RI-1040EZ: Enter zero on this line.

Line 18H - Other Payments

OFFICIAL PAYMENTS CORPORATION

RI-1040: Enter amount of credit for taxes paid to

Enter the amount of payments made with extension

Telephone payments:

other states from RI-1040, page 2, schedule III, line

requests, the original return and additional payments

1-800-2PAY-TAX (1-800-272-9829)

41. If the amended return is the result of a change

made after the return was filed.

On line payments:

in credit allowed for income taxes paid to another

state, you must attach a signed copy of the return

Line 18I - Total Payments

filed with the other state. If credit is claimed for

Customer Service:

Add lines 18A, 18B, 18C, 18D, 18E, 18F, 18G and

taxes paid to more than one state, make a separate

1-877-754-4413

18H.

calculation of each state on Form RI-1040MU. This

form can be obtained by contacting the RI Division

Line 20 - Overpayment

Line 18J - Overpayment Allowed on Original

of Taxation at (401) 222-1111.

If the amount on line 18K is greater than the amount

Return

on line 17 then SUBTRACT line 17 from line 18K

Enter the total overpayment that appeared on your

Line 12 - Total Rhode Island Credits

and enter the overpayment on line 20.

original return. This would include amounts refund-

Add lines 11A, 11B, and 11C.

ed and amounts credited to a subsequent year.

Line 21 - Amount of Overpayment To Be

Line 13 - Rhode Island Tax After Credits

Refunded

Line 18K - Total Payments After Overpayment

Subtract line 12 from line 10 (if zero or less enter

Enter the amount of overpayment on line 20 that

Subtract line 18J from 18I.

zero).

is to be refunded.

A REFUND will be made if an overpayment of

Line 19A - Balance Due

Line 14 – Alternative Flat Tax

income tax is shown on your return, unless you indi-

If the amount on line 17 is greater than the amount

RI-1040EZ: Skip this line and enter the amount from

cate on your return that such overpayment is to be

on line 18K, SUBTRACT line 18K from line 17 and

line 13 on line 15.

credited to your estimated tax liability for 2007. No

enter the balance due on line 19A.

This is the

RI-1040: Enter the amount of Rhode Island

other application for refund is necessary. Please

amount you owe. This amount is payable in full with

Alternative Flat Tax from RI-1040, page 3, RI

note that no refund can be made unless your return

your return. An amount due of less than one dollar

Schedule FT, line 26. Attach a copy of RI Schedule

is properly signed. Refunds of less than $1.00 will

($1) need not be paid.

FT to your RI-1040X only if you reporting a change

not be paid unless specifically requested.

to the amount on this line.

Interest on refunds of tax overpayments will be

Line 19B - Interest Due

paid if the refund is not paid within 90 days of the

Enter the amount of interest due on the tax on line

Line 15 – Rhode Island Tax

due date or the date the completed return was filed,

19A. If you owe underestimating interest, complete

RI-1040EZ: Enter the amount from line 13 on this

whichever is later. The interest rate for tax overpay-

Form RI-2210 and include the amount of underesti-

line.

ments is 8.25% (.0825).

mating interest with the interest due.

Interest

INDIVIDUAL CONSUMER’S USE/SALES TAX WORKSHEET

Any tax not paid when due, including failure to pay

KEEP FOR YOUR RECORDS - YOU DO NOT NEED TO ATTACH THIS WORKSHEET TO YOUR RETURN.

adequate estimated tax, is subject to interest at the

Schedule of purchases subject to the use/sales tax (if you need more space to list your

rates of 12% (.12) from April 15, 2006 through

purchases, attach a separate sheet).

September 30, 2006 and 18% (.18) from October 1,

2006 through December 31, 2007.

1A.

Penalties

The law provides for penalties in the following cir-

1B.

cumstances:

•Failure to file an income tax return.

1C.

•Failure to pay any tax due on or before the

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

due date.

•Preparing or filing a fraudulent income tax

Rhode Island percentage......................................................................

return.

Amount of tax - multiply line 2 by line 3................................................

Line 19C - Total Balance Due

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

Add lines 19A and 19B.

Any payment of tax liability shown on your return to

TOTAL AMOUNT DUE - subtract line 5 from line 4 - enter here and

be due the State of Rhode Island must be paid in full

on RI-1040X, line 17............................................................................

with your return. Complete and submit Form RI-

1040V with your payment. Make check or money

page 5

Form 2006 Ri-1040x - Amended Rhode Island Individual Income Tax Return Instructions - Rhose Island Page 3

Related Articles

Related forms

Related Categories