Instructions For Form Ri-1040 - 2012
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62012 INSTRUCTIONS FOR FILING RI-1040
GENERAL INSTRUCTIONS
This booklet contains returns and instructions for
and a joint federal return is filed for both spouses,
The person filing the return should write
filing the 2012 Rhode Island Resident Individual
the resident spouse must compute income, exemp-
“deceased” after the deceased’s name and show
Income Tax Return. Read the instructions in this
tions and tax as if a separate federal return had
the date of death in the name and address space
booklet carefully. For your convenience we have
been filed.
on the return.
provided “line by line instructions” which will aid you
If neither spouse is required to file a federal
If you are claiming a refund as a surviving
in completing your return. Please print or type so
income tax return and either or both are required to
spouse filing a joint return with the deceased, no
that it will be legible. Check the accuracy of your
file a Rhode Island income tax return, they may
other form is needed to have the refund issued to
name(s), address and social security number(s).
elect to file a joint Rhode Island income tax return.
you. However, all other filers requesting a refund
Most resident taxpayers will only need to com-
Individuals filing joint Rhode Island income tax
due the deceased, must file Form RI-1310,
plete the first two pages of Form RI-1040 and RI
returns are both equally liable to pay the tax. They
Statement of Person Claiming Refund Due a
Schedule W. Those taxpayers claiming modifica-
incur what is known as “joint and several liability”
Deceased Taxpayer, to claim the refund.
tions to federal adjusted gross income must com-
for Rhode Island income tax.
If you are filing Form RI-1040H, the right to file a
plete RI Schedule M on page 5. Taxpayers claiming
claim does not survive a person's death.
SEPARATE RETURNS: Individuals filing sepa-
Therefore, a claim filed on behalf of a deceased
a credit for income taxes paid to another state must
complete RI Schedule II on page 2.
rate federal income tax returns must file separate
person cannot be allowed. If the claimant dies after
Nonresidents and part-year residents will file
Rhode Island income tax returns.
having filed a timely claim, the amount thereof will
their Rhode Island Individual Income Tax Returns
be disbursed to another member of the household
using Form RI-1040NR.
MILITARY PERSONNEL
as determined by the Tax Administrator.
Under the provisions of the Soldiers and Sailors
Complete your 2012 Federal Income Tax Return
WHERE AND WHEN TO FILE
Civil Relief Act, the service pay of members of the
first.
armed forces can only be subject to income tax by
Rhode Island income tax returns must be filed by
It is the basis for preparing your Rhode Island
the state of which they are legal residents. Place of
Monday, April 15, 2013.
income tax return. In general, the Rhode Island
legal residence at the time of entry into the service
income tax is based on your federal taxable
is normally presumed to be the legal state of resi-
Mail your return to:
income.
dence and remains so until legal residence in
Rhode Island Division of Taxation
Accuracy and attention to detail in completing the
another state is established and service records are
One Capitol Hill
return in accordance with these instructions will
changed accordingly. The Rhode Island income tax
Providence, RI 02908 – 5806
facilitate the processing of your tax return. You may
is imposed on all the federal taxable income of a
find the following points helpful in preparing your
resident who is a member of the armed forces,
EXTENSION OF TIME
Rhode Island Income Tax Return.
regardless of where such income is received.
Any extension of time granted for filing an indi-
vidual income tax return shall not operate to extend
Military pay received by a nonresident service
WHO MUST FILE A RETURN
the time for the payment of any tax due on such
person stationed in Rhode Island is not subject to
RESIDENT INDIVIDUALS – Every resident indi-
return.
Rhode Island income tax. This does not apply to
vidual of Rhode Island required to file a federal
In General -
other income derived from Rhode Island sources,
income tax return must file a Rhode Island individ-
(1) An individual who is required to file a
e.g., if the service person holds a separate job, not
ual income tax return (RI-1040).
Rhode Island income tax return shall be
connected with his or her military service, income
A resident individual who is not required to file a
allowed an automatic six month extension of
received from that job is subject to Rhode Island
federal income tax return may be required to file a
time to file such return.
income tax.
Rhode Island income tax return if his/her income for
(2) An application must be prepared in
In addition, under the provisions of the Military
the taxable year is in excess of the sum of his/her
duplicate on form RI-4868.
Spouses Residency Relief Act, income for services
personal exemptions.
(3) The original of the application must be
performed by the servicemember’s spouse can
“Resident” means an individual who is domi-
filed on or before the date prescribed for the
only be subject to income tax by the state of his/her
ciled in the State of Rhode Island or an individual
filing of the return of the individual with the
legal residency if the servicemember’s spouse
who maintains a permanent place of abode in
Rhode Island Division of Taxation.
meets certain conditions.
Rhode Island and spends more than 183 days of
(4) Such application for extension must
Income for services performed by the service-
the year in Rhode Island.
show the full amount properly estimated as
member’s spouse in Rhode Island would be
For purposes of the above definition, domicile is
tax for such taxpayer for such taxable year,
exempt from Rhode Island income tax if the ser-
found to be a place an individual regards as his or
and such application must be accompanied by
vicemember’s spouse moved to Rhode Island sole-
her permanent home – the place to which he or she
the full remittance of the amount properly esti-
ly to be with the servicemember complying with mil-
intends to return after a period of absence. A domi-
mated as tax which is unpaid as of the date
itary orders sending the servicemember to Rhode
cile, once established, continues until a new fixed
prescribed for the filing of the return.
Island. The servicemember and the servicemem-
and permanent home is acquired. No change of
NOTE: If no payment is required to be made with
ber’s spouse must also share the same non-Rhode
domicile results from moving to a new location if the
your Rhode Island extension form and you are filing
Island domicile.
intention is to remain only for a limited time, even if
a federal extension form for the same period of
However, other income derived from Rhode
it is for a relatively long duration. For a married
time, you do not need to submit the Rhode
Island sources such as business income, owner-
couple, normally both individuals have the same
Island form. Attach a copy of Federal Form 4868
ship or disposition of any interest in real or tangible
domicile.
or the electronic acknowledgement you receive
personal property and gambling winnings are still
Any person asserting a change in domicile must
from the IRS to your Rhode Island individual
subject to Rhode Island income tax.
income tax return at the time it is submitted.
Internal Revenue Code provisions governing
show:
armed forces pay while serving in a “combat zone”
(1) an intent to abandon the former domicile,
Filing for an extension of time to file Form RI-1040
or in an area under conditions that qualify for
(2) an intent to acquire a new domicile and
does not extend the time to file Form RI-1040H,
Hostile Fire Pay are applicable for Rhode Island
(3) actual physical presence in a new domicile.
Rhode Island Property Tax Relief Claim or Form RI-
purposes.
6238, Rhode Island Residential Lead Paint Credit.
JOINT AND SEPARATE RETURNS
These forms must be filed by April 15, 2013.
DECEASED TAXPAYERS
JOINT RETURNS: Generally, if a husband and
If the taxpayer died before filing a return for 2012,
wife file a joint federal income tax return, they also
WHERE TO GET FORMS
the taxpayer’s spouse or personal representative
must file a joint Rhode Island income tax return.
Forms may be obtained by:
must file and sign a return for the person who died
However, if either the husband or the wife is a resi-
- visiting the Division of Taxation’s website:
if the deceased was required to file a return. A per-
dent and the other is a non-resident, they must file
or
sonal representative can be an executor, adminis-
separate returns, unless they elect to file a joint
- calling the Division of Taxation’s Forms
trator or anyone who is in charge of the taxpayer’s
return as if both were residents of Rhode Island. If
Request line: (401) 574-8970
property.
the resident spouse files separately in Rhode Island
Page I-1
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