Form Ri-1040x-R - Amended Rhode Island Resident Individual Income Tax Return - 2012 Page 3
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52012 RI-1040X-R
AMENDED RHODE ISLAND RESIDENT INDIVIDUAL INCOME TAX RETURN INSTRUCTIONS
PURPOSE OF FORM
Division of Taxation.
Enter the Federal AGI from Federal Form 1040X,
Use this form to correct Form RI-1040. You must file
The Rhode Island Division of Taxation and the
line 1, column C.
a separate Form RI-1040X-R for each year you are
Internal Revenue Service exchange income tax
amending. DO NOT use this form to file an amend-
information to verify the accuracy of the information
Line 2 - Modifications to Federal AGI
ed RI-1041. To amend Form RI-1041 make any
reported on Federal and Rhode Island income tax
Enter the amount of Rhode Island modifications to
changes on Form RI-1041 and check the amended
returns.
Federal AGI from RI Schedule M, line 3. You only
box.
need to attach RI Schedule M if you are reporting a
OTHER QUESTIONS
change to the amount listed on the original return.
WHO MUST FILE AN AMENDED RETURN
The foregoing general instructions and the specific
RI Form 1040X-R must be completed by those tax-
instructions for completing the return which follow
Line 3 - Modified Federal AGI
payers who have to correct their Rhode Island return
might not answer all questions that may arise. If you
Combine lines 1 and 2. Add net increases or sub-
as a result of a change or correction on their federal
have any doubt regarding the completion of your
tract net decreases.
income tax return; the filing of an amended federal
return, further assistance may be obtained at the
Line 4 - Deductions
income tax return; the filing of an amended out-of-
Division of Taxation, One Capitol Hill, Providence RI
Enter your Rhode Island standard deduction from
state return or a notification of a change or correc-
02908 or by calling the Personal Income Tax Section
below. Rhode Island does not allow the use of fed-
tion on another state's personal income tax return.
at (401) 574-8829 and selecting option #3.
eral itemized deductions for tax year 2012.
WHEN TO FILE
Single
$7,800
COMPLETE YOUR 2012 AMENDED FEDERAL
Federal Audit Changes: If the Internal Revenue
Married Joint
$15,600
INCOME TAX RETURN FIRST
Service increases the amount of your federal tax-
Qualifying Widow(er)
$15,600
The Federal Amended Individual Income Tax Return
able income for any reason, you should file an
Married Separate
$7,800
is the basis for preparing your Amended Rhode
Amended Rhode Island Income Tax Return within
Head of Household
$11,700
Island Individual Income Tax Return. In general, the
90 days after the final determination of the change.
Rhode Island income tax is based on your federal
However, if line 3, column C is more than $181,900,
Refunds: Generally a claim for refund must be filed
taxable income. Accuracy and attention to detail in
see the Standard Deduction Worksheet on page 5.
within 3 years from the time the return was filed or 2
completing the return in accordance with these
years from the time the tax was paid, whichever is
instructions will facilitate the processing of your tax
Line 5 - Subtract line 4 from line 3
later. In either case, the refund will be limited to the
return.
amount of payments made within the allowable period.
Line 6 - Exemptions
Property Tax Relief Credit and Residential Lead
Name(s), Address and Social Security Number(s)
Number of Exemptions: Enter in the box the num-
Abatement Credit: If you are filing an amended
Make sure the name(s), address and social security
ber of federal exemptions claimed on Federal Form
return to claim the property tax relief credit or the
number(s) on the return are correct.
Incorrect
1040X, page 2, line 30, column C. If you are not
residential lead abatment credit, you must file the
entries could delay the processing of your return.
return no later than April 15, 2013. An extension of
making any change to the number of exemptions
time filed using Form RI-4868 or federal form 4868
claimed, enter the amount originally claimed in the
Lines A, B & C - Additional Information
to extend the filing of your RI-1040 does not extend
box on Form RI-1040, line 6.
Line A: If the address listed is different than the
the time to file Form RI-1040H.
address used on your original return, indicate the
Exemption Amount: Multiply the number of exemp-
address used on your original return. If the address
ROUNDING OFF TO WHOLE DOLLARS
tions in the box by $3,650.
is the same as above, write "SAME".
The money items on your return and schedules may
Lines B & C: Check the "YES" box to any of the
be shown in whole dollars. This means that you
However, if line 3, column C is more than $181,900,
questions that apply to you.
may eliminate any amount less than 50 cents and
see the Exemption Worksheet on page 5.
Lines D & E - Filing Status
increase any amount from 50 cents to 99 cents to
Check the appropriate boxes to indicate your filing
the next higher dollar.
Line 7 - Rhode Island Taxable Income
status on your original return and your amended
Subtract line 6 from line 5
DECEASED TAXPAYERS
return. Generally your filing status for Rhode Island
If the taxpayer died before filing a Rhode Island
is the same as for federal income tax purposes.
Line 8 - Rhode Island Income Tax
Amended Income Tax Return, the taxpayer's spouse
Enter the RI tax from the RI Tax Table or RI Tax
or personal representative must file and sign a
JOINT RETURNS: Generally, if a husband and
Computation Worksheet.
return for the person who died if the deceased was
wife file a joint federal income tax return, they also
required to file a return. A personal representative
must file a joint Rhode Island income tax return.
Line 9A - Rhode Island Percentage of Allowable
can be an executor, administrator or anyone who is
However, if either the husband or the wife is a resi-
Federal Credits
in charge of the taxpayer's property.
dent and the other is a non-resident, they must file
Enter the amount of allowable federal credits from
The person who files the return should write
separate returns, unless they elect to file a joint
RI-1040, page 2, Schedule I, line 22. Attach
"deceased" after the deceased's name and show the
return as if both were residents of Rhode Island. If
Schedule I only if you are reporting a change in this
date of death in the name and address space on the
the resident spouse files separately in RI and a joint
amount.
return.
federal return is filed for both spouses, the resident
If you are claiming a refund as a surviving spouse fil-
spouse must compute income, exemptions and tax
Line 9B - Credit for Taxes Paid to Other States
ing a joint return with the deceased, no other form is
as if a separate federal return had been filed.
Enter amount of credit for taxes paid to other states
needed to have the refund issued to you. However,
If neither spouse is required to file a federal
from RI-1040, page 2, Schedule II, line 29. If the
all other filers requesting a refund due the
income tax return and either or both are required to
amended return is the result of a change in credit
deceased, must file Form RI-1310, Statement of
file a Rhode Island income tax return, they may elect
allowed for income taxes paid to another state, you
Person Claiming Refund Due a Deceased Taxpayer,
to file a joint Rhode Island income tax return.
must attach a signed copy of the return filed with the
to claim the refund.
Individuals filing joint Rhode Island income tax
other state. If credit is claimed for taxes paid to
more than one state, make a separate calculation of
returns are both equally liable to pay the tax. They
WHERE TO FILE
each state on Form RI-1040MU. This form can be
incur what is known as “joint and several liability” for
Mail your return to:
obtained by contacting the RI Division of Taxation at
Rhode Island income tax.
Rhode Island Division of Taxation
(401) 574-8970 or at
One Capitol Hill
Column A - lines 1 through 14E
Line 9C - Other Rhode Island Credits
Providence, RI 02908 – 5806
Enter the dollar amounts as they appear on your
Complete the “Current Year Credits” section of RI
original filing or on your most recent filing.
WHERE TO GET FORMS
Schedule CR. Enter amount from RI Schedule CR,
Forms may be obtained from:
line 4 on RI-1040X-R, line 9C.
Column B - lines 1 through 14E
The website
This is used for the difference between the amounts
If reporting a change for Other Rhode Island credits,
The Division of Taxation (401) 574-8970
listed in column A and C, either increases or
you must attach to your RI-1040X-R either:
decreases.
1) an original certificate if the certificate was not sub-
USE OF FEDERAL INCOME TAX INFORMATION
mitted with a prior filing, or
All amounts reported from the Federal Forms 1040,
Column C - lines 1 through 14E - Enter the cor-
2) a carry forward schedule if the certificate was sent
1040A, 1040EZ, 1040NR and 1040NR-EZ, as well
rected amounts on the appropriate lines.
in with a prior filing and the amount of credit used is
as those reported on your Rhode Island form, are
changing.
subject to verification and audit by the Rhode Island
Line 1 - Federal AGI (Adjusted Gross Income)
page 3
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