Form Ri-6238 - Residential Lead Abatement Income Tax Credit - 2011 Page 2

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PART 3
WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME
USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME
11.
Social Security (including Medicare premiums) and Railroad Retirement benefits............................................................................
11.
12.
Unemployment benefits, worker’s compensation...............................................................................................................................
12.
13.
Wages, salaries, tips, etc....................................................................................................................................................................
13.
14.
Dividends and interest (taxable and nontaxable)................................................................................................................................
14.
15.
Business and Farm income (net of expenses)...................................................................................................................................
15.
16.
Pension and annuity income (taxable and nontaxable)......................................................................................................................
16.
17.
Rental income (net of expenses)........................................................................................................................................................
17.
18.
18.
Partnership, estate and trust income..................................................................................................................................................
19.
Total gain on sale or exchange of property.........................................................................................................................................
19.
20.
Loss on sale or exchange of property (capital losses are limited to $3,000.00)................................................................................
20.
21.
Cash public assistance (welfare, etc.)................................................................................................................................................
21.
22.
Alimony and child support received....................................................................................................................................................
22.
23.
Nontaxable military compensation and cash benefits.........................................................................................................................
23.
24.
Other taxable income, please specify: _____________________ ....................................................................................................
24.
25.
TOTAL 2011 HOUSEHOLD INCOME - add lines 11 through 24, enter here and use to answer questions on front of form...........
25.
GENERAL INSTRUCTIONS
If you are filing a Rhode Island income tax return and claiming a Residential
unless such claim is filed by April 15, 2012.
However, since April 15, 2012 falls
Lead Abatement Income Tax Credit, attach RI-6238 to your Rhode Island
on a Sunday and April 16, 2012 is Emancipation Day, a Washington DC holiday,
income tax return. Your Residential Lead Abatement Income Tax Credit will
Form RI-6238 will be considered timely filed if received/postmarked by April 17,
decrease any income tax due or increase any income tax refund. If you are not
2012. An extension for filing may be allowed at the Tax Administrator's discre-
required to file a Rhode Island income tax return, Form RI-6238 may be filed
tion for sickness, absence or other disability.
Mail your Residential Lead
without attaching it to a Rhode Island income tax return.
Abatement Income Tax Credit to the Rhode Island Division of Taxation - One
Capitol Hill - Providence, RI 02908-5806.
NOTE: Documentation of work performed, costs incurred and certification
of lead-safe status must be attached to Form RI-6238 in order to qualify
IMPORTANT DEFINITIONS
for the Residential Lead Abatement Income Tax Credit. Failure to attach
"Claimant" means a property owner or lessee, who has filed a claim under this
the necessary documentation will delay the processing of your credit.
chapter and was domiciled in this state for the entire calendar year for which
he or she files a claim for relief under this chapter. In the case of a claim for
WHO MAY QUALIFY
rented or leased residential premises, the claimant shall have rented proper-
To qualify for the Residential Lead Abatement Income Tax Credit you must:
ty during the preceding year for which he or she files for relief under this
A) Have been a legal resident of Rhode Island for the entire 2011 calendar year.
chapter.
Claimant does not mean or include any person claimed as a
B) Be either a property owner or renter/lessee of a residential premise that had
dependent by any taxpayer under the Internal Revenue Code.
lead reduction or lead removal.
“Residential
premise” means a single-family home, an individual condominium,
C) Have incurred expenses for the lead reduction or removal on the residential
and individual units in either apartment buildings or multi-family homes.
premise.
"Household" means one or more persons occupying a dwelling unit and living
D) Have proof of payment for all costs incurred.
as a single nonprofit housekeeping unit. Household does not mean bona fide
Complete documentation for all costs incurred must be provided.
lessees, tenants or roomers and borders on contract.
Receipts
must clearly show lead related items, costs and dates pur-
"Household
income" means all income taxable and nontaxable received by all
chased. Only receipts for required lead work can be used for this cred-
persons of a household in a calendar year while members of the household.
it. Provide a list of all required lead work that was done and indicate
LIMITATIONS ON CREDIT
which receipt(s) and costs are associated with that required lead work.
Under the provisions of Section 44-30.3, for calendar year 2011 the maximum
Attach all of your documentation to this form.
amount of credit allowable per dwelling unit (up to three (3) units) for reduc-
E) Have certification in the form of a Housing Resources Commission regulated
tion/mitigation is $1,500.00. The maximum amount of credit allowable per
Certificate of Conformance for Mitigation (reduction)
or
a Department of
dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
Health regulated Lead Safe Certificate for Abatement (removal).
Attach your certification to this form.
In the event two (2) individuals of a household are able to meet the qualifications
for a claimant, they may determine between themselves as to who the claimant
WHO MAY CLAIM CREDIT
is. If they are unable to agree, the matter is referred to the tax administrator
If you meet
all
of the qualifications outlined above, you should complete Form
and his or her decision is final. If a property is owned by two (2) or more indi-
RI-6238 to determine if you are entitled to a credit.
viduals, and more than one individual is able to qualify as a claimant, and some
Pursuant to R.I.G.L. 44-30.3:
or all of the qualified individuals are not related, the individuals may determine
A claimant whose household income for 2011 was equal to or less than $40,900
among themselves as to who the claimant is. If they are unable to agree, the
will receive the full amount of the credit he/she is entitled to receive.
matter is referred to the tax administrator and his or her decision is final.
A claimant who rents or leases a dwelling unit to individuals whose household
Only one abatement claim may be filed for any dwelling unit. If a mitigation
income was equal to or less than $40,900 will receive their credit after the
claim has previously been filed for a dwelling unit, an abatement claim will be
claimants whose own income was equal to or less than $40,900.
reduced by the amount of the mitigation credit already claimed. This holds true
All other claimants, without regard to income or property ownership, will be paid
even if the dwelling unit has been transferred to another owner or lessee.
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
DENIAL OF CLAIM
Administrator will make payments to each claimant proportionately based on the
If a claim has been determined to be excessive and filed with fraudulent intent,
amount of remaining funds.
the claim will be disallowed in full. If the claim has been paid or credited against
The right to file a claim does not survive a person's death; therefore a claim filed
a claimant’s tax liability, the credit will be cancelled and assessed with interest
on behalf of a deceased person cannot be allowed. If the claimant dies after
from the date of payment or credit until paid. Any claimant and preparer
having filed a timely claim, the amount thereof will be disbursed to another mem-
involved with filing with fraudulent intent will be guilty of a misdemeanor.
ber of the household as determined by the Tax Administrator.
If a claim has been determined to be excessive and negligently prepared, ten
percent of the corrected claim will be disallowed. If the claim has been paid or
WHEN AND WHERE TO FILE
credited against a claimant’s tax liability, the credit will be reduced or cancelled,
Your Residential Lead Abatement Income Tax Credit should be filed as soon as
and the proper amount will be assessed with interest from the date of payment
possible after December 31, 2011.
No claim for the year 2011 will be allowed
or credit until paid.

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