Form Ri-6238 - Rhode Island Residential Lead Abatement Income Tax Credit - 2013 Page 2
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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.
13.
Wages, salaries, tips, etc....................................................................................................................................................................
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 2013 HOUSEHOLD INCOME. Add lines 11 through 24. Enter here and use to answer questions on front of form..........
25.
GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE
Administrator will make payments to each claimant proportionately based on the
amount of remaining funds.
Form RI-6238 must be filed by April 15, 2014.
Even if you are requesting an extension of time to file your Rhode Island
The right to file a claim does not survive a person's death; therefore a claim filed
income tax return - Form RI-1040 by filing Form RI-4868 or a federal exten-
on behalf of a deceased person cannot be allowed. If the claimant dies after
sion, you must still file Form RI-6238 by April 15, 2014 . An extension of
having filed a timely claim, the amount thereof will be disbursed to another mem-
time to file Form RI-1040, does NOT extend the time to file Form RI-6238.
ber of the household as determined by the Tax Administrator.
If filing with Form RI-1040, your Residential Lead Abatement Income Tax Credit
IMPORTANT DEFINITIONS
will decrease any income tax due or increase any income tax refund.
If you are not required to file a Rhode Island income tax return, Form RI-6238
"Claimant" means a property owner or lessee, who has filed a claim under this
may be filed by itself without attaching it to a Rhode Island income tax return.
chapter and was domiciled in this state for the entire calendar year for which
However, Form RI-6238 must be filed by April 15, 2014.
he or she files a claim for relief under this chapter. In the case of a claim for
Your Residential Lead Abatement Income Tax Credit should be filed as soon as
rented or leased residential premises, the claimant shall have rented proper-
possible after December 31, 2013.
No claim for the year 2013 will be
ty during the preceding year for which he or she files for relief under this
allowed unless such claim is filed by April 15, 2014.
For additional filing
chapter.
Claimant does not mean or include any person claimed as a
instructions, see RIGL §44-30.3.
Mail your Residential Lead Abatement
dependent by any taxpayer under the Internal Revenue Code.
Income Tax Credit to the Rhode Island Division of Taxation - One Capitol Hill
“Residential
premise” means a single-family home, an individual condominium,
- Providence, RI 02908-5806.
and individual units in either apartment buildings or multi-family homes.
"Household" means one or more persons occupying a dwelling unit and living
NOTE: Documentation of work performed, costs incurred and certification
as a single nonprofit housekeeping unit. Household does not mean bona fide
of lead-safe status must be attached to Form RI-6238 in order to qualify
lessees, tenants or roomers and borders on contract.
for the Residential Lead Abatement Income Tax Credit. Failure to attach
"Household
income" means all income taxable and nontaxable received by all
the necessary documentation will delay the processing of your credit.
persons of a household in a calendar year while members of the household.
WHO MAY QUALIFY
LIMITATIONS ON CREDIT
To qualify for the Residential Lead Abatement Income Tax Credit you must:
Under the provisions of Section 44-30.3, for calendar year 2013 the maximum
A) Have been a legal resident of Rhode Island for the entire 2013 calendar year.
amount of credit allowable per dwelling unit (up to three (3) units) for reduc-
B) Be either a property owner or renter/lessee of a residential premise that had
tion/mitigation is $1,500.00. The maximum amount of credit allowable per
lead reduction or lead removal.
dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
C) Have incurred expenses for the lead reduction or removal on the residential
premise.
In the event two (2) individuals of a household are able to meet the qualifications
D) Have proof of payment for all costs incurred.
for a claimant, they may determine between themselves as to who the claimant
Complete documentation for all costs incurred must be provided.
is. If they are unable to agree, the matter is referred to the tax administrator
Receipts must clearly show lead related items, costs and dates pur-
and his or her decision is final. If a property is owned by two (2) or more indi-
chased. Only receipts for required lead work can be used for this cred-
viduals, and more than one individual is able to qualify as a claimant, and some
it. Provide a list of all required lead work that was done and indicate
or all of the qualified individuals are not related, the individuals may determine
which receipt(s) and costs are associated with that required lead work.
among themselves as to who the claimant is. If they are unable to agree, the
Attach all of your documentation to this form.
matter is referred to the tax administrator and his or her decision is final.
E) Have certification in the form of a Housing Resources Commission regulated
Only one abatement claim may be filed for any dwelling unit. If a mitigation
Certificate of Conformance for Mitigation (reduction)
or
a Department of
claim has previously been filed for a dwelling unit, an abatement claim will be
Health regulated Lead Safe Certificate for Abatement (removal).
reduced by the amount of the mitigation credit already claimed. This holds true
Attach your certification to this form.
even if the dwelling unit has been transferred to another owner or lessee.
WHO MAY CLAIM CREDIT
DENIAL OF CLAIM
If you meet
all
of the qualifications outlined above, you should complete Form
RI-6238 to determine if you are entitled to a credit.
If a claim has been determined to be excessive and filed with fraudulent intent,
the claim will be disallowed in full. If the claim has been paid or credited against
Pursuant to R.I.G.L. 44-30.3:
a claimant’s tax liability, the credit will be cancelled and assessed with interest
A claimant whose household income for 2013 was equal to or less than $43,100
from the date of payment or credit until paid. Any claimant and preparer
will receive the full amount of the credit he/she is entitled to receive.
involved with filing with fraudulent intent will be guilty of a misdemeanor.
A claimant who rents or leases a dwelling unit to individuals whose household
If a claim has been determined to be excessive and negligently prepared, ten
income was equal to or less than $43,100 will receive their credit after the
percent of the corrected claim will be disallowed. If the claim has been paid or
claimants whose own income was equal to or less than $43,100.
credited against a claimant’s tax liability, the credit will be reduced or cancelled,
All other claimants, without regard to income or property ownership, will be paid
and the proper amount will be assessed with interest from the date of payment
after the previously mentioned claimants. However, if insufficient funds exist to
or credit until paid.
pay this third group of claimants the full amount of the credit, the Tax
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