Form Sp-01 - Personal Income Tax - Credit For Qualifying Surviving Spouse - 2010 Page 2
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2SP-01
S
R
I
P
P
2010
TATE OF
HODE
SLAND AND
ROVIDENCE
LANTATIONS
D
R
EPARTMENT OF
EVENUE
D
T
IVISION OF
AXATION
O
C
H
NE
APITOL
ILL
P
, RI 02908
ROVIDENCE
P
I
T
- C
Q
S
S
ERSONAL
NCOME
AX
REDIT FOR
UALIFYING
URVIVING
POUSE
General: Under the provisions of Title 44, Chapter 30, Section 26, any individual who qualifies and files as
a “surviving spouse” under the Internal Revenue Code, applicable for the subject tax year, and who was
domiciled in the state of Rhode Island for the entire tax year and who is 65 years of age or older and has
an adjusted gross income of less than $25,000.00 shall be entitled to a 2% tax credit based on adjusted
gross income, up to a maximum of $500.00.
This credit is not refundable. Amounts of unused credits may not be carried forward to any other tax year
and the credit is only available for the year in which it is claimed.
Documentation: Taxpayers claiming this credit agree to furnish, upon the Division of Taxation’s request,
any and all necessary documents sufficient to prove the taxpayer’s domicile and other assertions made
concerning qualification for this credit.
Federal Audit: In addition to the general information furnished all taxpayers with their personal income tax
return forms concerning their responsibility to notify the Division of Taxation when the Internal Revenue
Service changes their federal income tax, a taxpayer claiming this credit is reminded that if the Internal
Revenue Service changes his or her federal income tax in a manner which changes the taxpayer’s adjust-
ed gross income for Rhode Island personal income tax purposes or his or her ability to file his or her return
as a “surviving spouse”, the taxpayer has ninety (90) days to report the change to the Division of Taxation.
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