Form Ri-1040x-Nr - Amended Rhode Island Nonresident Individual Income Tax Return - 2012 Page 3
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52012 RI-1040X-NR
AMENDED RHODE ISLAND NONRESIDENT INDIVIDUAL INCOME TAX RETURN INSTRUCTIONS
PURPOSE OF FORM
OTHER QUESTIONS
You only need to attach RI Schedule M if you are
Use this form to correct Form RI-1040NR. You must
The foregoing general instructions and the specific
reporting a change to the amount listed on the orig-
file a separate Form RI-1040X-NR for each year you
instructions for completing the return which follow
inal return.
are amending. DO NOT use this form to file an
might not answer all questions that may arise. If you
amended RI-1041. To amend Form RI-1041 make
have any doubt regarding the completion of your
Line 3 - Modified Federal AGI
any changes on Form RI-1041 and check the
return, further assistance may be obtained at the
Combine lines 1 and 2. Add net increases or sub-
amended box.
Division of Taxation, One Capitol Hill, Providence RI
tract net decreases.
02908-5801 or by calling the Personal Income Tax
WHO MUST FILE AN AMENDED RETURN
Section at (401) 574-8829 and selecting option #3.
Line 4 - Deductions
RI Form 1040X-NR must be completed by those tax-
Enter your Rhode Island standard deduction from
payers who have to correct their Rhode Island return
COMPLETE YOUR 2012 AMENDED FEDERAL
below. Rhode Island does not allow the use of fed-
as a result of a change or correction on their federal
INCOME TAX RETURN FIRST
eral itemized deductions for tax year 2012.
income tax return; the filing of an amended federal
The Federal Amended Individual Income Tax Return
income tax return; the filing of an amended out-of-
is the basis for preparing your Amended Rhode
Single
$7,800
state return or a notification of a change or correc-
Island Individual Income Tax Return. In general, the
Married Joint
$15,600
tion on another state's personal income tax return.
Rhode Island income tax is based on your federal
Qualifying Widow(er)
$15,600
taxable income. Accuracy and attention to detail in
Married Separate
$7,800
WHEN TO FILE
Head of Household
$11,700
completing the return in accordance with these
Federal Audit Changes: If the Internal Revenue
instructions will facilitate the processing of your tax
Service increases the amount of your federal tax-
However, if line 3, column C is more than $181,900,
return.
able income for any reason, you should file an
see the Standard Deduction Worksheet on page 5.
Amended Rhode Island Income Tax Return within
Name(s), Address and Social Security Number(s)
90 days after the final determination of the change.
Line 5 - Subtract line 4 from line 3
Make sure the name(s), address and social security
Refunds: Generally a claim for refund must be filed
number(s) on the return are correct.
Incorrect
within 3 years from the time the return was filed or 2
Line 6 - Exemptions
entries could delay the processing of your return.
years from the time the tax was paid, whichever is
Number of Exemptions: Enter in the box the num-
later. In either case, the refund will be limited to the
ber of federal exemptions claimed on Federal Form
Lines A, B & C - Additional Information
amount of payments made within the allowable period.
1040X, page 2, line 30, column C. If you are not
Line A: If the address listed is different than the
making any change to the number of exemptions
address used on your original return, indicate the
ROUNDING OFF TO WHOLE DOLLARS
claimed, enter the amount originally claimed in the
address used on your original return. If the address
The money items on your return and schedules may
box on RI-1040NR, line 6.
is the same as above, write "SAME"
be shown in whole dollars. This means that you
Lines B & C: Check the "YES" box to any of the
may eliminate any amount less than 50 cents and
Exemption Amount: Multiply the number of exemp-
questions that apply to you.
increase any amount from 50 cents to 99 cents to
tions in the box by $3,650.
Lines D & E - Filing Status
the next higher dollar.
Check the appropriate boxes to indicate your filing
However, if line 3, column C is more than $181,900,
DECEASED TAXPAYERS
status on your original return and your amended
see the Exemption Worksheet on page 5.
If the taxpayer died before filing a Rhode Island
return. Generally your filing status for Rhode Island
Amended Income Tax Return, the taxpayer's spouse
is the same as for federal income tax purposes.
Line 7 - Rhode Island Taxable Income
or personal representative must file and sign a
Subtract line 6 from line 5
return for the person who died if the deceased was
JOINT RETURNS: Generally, if a husband and
required to file a return. A personal representative
wife file a joint federal income tax return, they also
Line 8 - Rhode Island Income Tax
can be an executor, administrator or anyone who is
must file a joint Rhode Island income tax return.
Enter the RI tax from the RI Tax Table or RI Tax
in charge of the taxpayer's property.
However, if either the husband or the wife is a resi-
Computation Worksheet.
The person who files the return should write
dent and the other is a non-resident, they must file
"deceased" after the deceased's name and show the
separate returns, unless they elect to file a joint
Line 9 - Rhode Island Percentage of Allowable
date of death in the name and address space on the
return as if both were residents of Rhode Island. If
Federal Credits
return.
the resident spouse files separately in RI and a joint
Enter the amount of allowable federal credits from
If you are claiming a refund as a surviving spouse fil-
federal return is filed for both spouses, the resident
RI-1040NR, page 2, Schedule I, line 25. Attach
ing a joint return with the deceased, no other form is
spouse must compute income, exemptions and tax
Schedule I only if you are reporting a change in the
needed to have the refund issued to you. However,
as if a separate federal return had been filed.
amount.
all other filers requesting a refund due the
If neither spouse is required to file a federal
deceased, must file Form RI-1310, Statement of
income tax return and either or both are required to
Line 10 - Rhode Island Tax After Allowable
Person Claiming Refund Due a Deceased Taxpayer,
file a Rhode Island income tax return, they may elect
Federal Credits - Before Allocation
to claim the refund.
to file a joint Rhode Island income tax return.
Subtract line 9 from line 8.
(If zero or less, enter
Individuals filing joint Rhode Island income tax
WHERE TO FILE
zero.)
returns are both equally liable to pay the tax. They
Mail your return to:
incur what is known as “joint and several liability” for
Line 11 - Rhode Island Allocated Income Tax
Rhode Island Division of Taxation
Rhode Island income tax.
IF ALL YOUR INCOME IS FROM RHODE ISLAND
One Capitol Hill
Check the first box and enter the amount from line
Providence, RI 02908 – 5806
Column A - lines 1 through 17D
10 on this line.
Enter the dollar amounts as they appear on your
WHERE TO GET FORMS
original filing or on your most recent filing.
IF YOU ARE A NON-RESIDENT
Forms may be obtained from:
If you are a non-resident with income from outside
The website
Column B - lines 1 through 17D
Rhode Island, you should complete RI-1040NR,
The Division of Taxation (401) 574-8970
This is used for the difference between the amounts
page 7, schedule II and enter the result on this line.
listed in column A and C, either increases or
Also, check the second box.
USE OF FEDERAL INCOME TAX INFORMATION
decreases.
All amounts reported from the Federal Forms 1040,
IF YOU ARE A PART-YEAR RESIDENT
1040A, 1040EZ, 1040NR and 1040NR-EZ, as well
Column C - lines 1 through 17D - Enter the cor-
If you are a part-year resident with income from out-
as those reported on your Rhode Island form, are
rected amounts on the appropriate lines.
side Rhode Island, you should complete RI-
subject to verification and audit by the Rhode Island
1040NR, page 9, schedule III and enter the result on
Division of Taxation.
Line 1 - Federal AGI (Adjusted Gross Income)
this line. Also, check the third box.
The Rhode Island Division of Taxation and the
Enter the Federal AGI from Federal Form 1040X,
Internal Revenue Service exchange income tax
line 1, column C.
Line 12 - Other Rhode Island Credits
information to verify the accuracy of the information
Complete the “Current Year Credits” section of RI
reported on Federal and Rhode Island income tax
Line 2 - Modifications to Federal AGI
Schedule CR. Enter amount from RI Schedule CR,
returns.
Enter the amount of Rhode Island modifications to
line 4 on RI-1040X-NR, line 12.
Federal AGI from RI-1040NR, RI Schedule M, line 3.
page 3
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