Form Ri 1040X – Fill Out and Use This PDF

NAME AND ADDRESS

Please

print or type

First Name	Initial	Last Name		Your Social Security Number
Spouse’s First Name	Initial	Last Name		Spouse’s Social Security Number
Present Home Address (number and street, including apartment no. or rural route)				Daytime Telephone Number
				(	)
City, Town or Post Office	State		Zip Code	City or Town of Legal Residence

PURPOSE OF FORM

Use this form to correct form RI-1040S, RI-1040 or RI-1040NR. You must file a separate Form RI- 1040X for each year you are amending. DO NOT use this form to file an amended RI-1041. To amend Form RI-1041 make any changes on RI-1041 and check the amended box.

WHO MUST FILE AN AMENDED RETURN

RI Form 1040X must be completed by those taxpay- ers who have to correct their Rhode Island return as a result of a change or correction on their federal income tax return; the filing of an amended federal income tax return; the filing of an amended out-of- state return or a notification of a change or correc- tion on another state's personal income tax return.

WHEN TO FILE

Federal Audit Changes: If the Internal Revenue Service increases the amount of your federal tax- able income for any reason, you should file an Amended Rhode Island Income Tax Return within 90 days after the final determination of the change. Refunds: Generally a claim for refund must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. In either case, the refund will be limited to the amount of payments made within the allowable peri- od.

Property Tax Relief Credit: If you are filing an amended return to claim the property tax relief cred- it, you must file the return no later than April 15, 2010. An extension of time may be allowed at the Tax Administrator's discretion for sickness, absence or other disability.

ROUNDING OFF TO WHOLE DOLLARS

The money items on your return and schedules may be shown in whole dollars. This means that you may eliminate any amount less than 50 cents and increase any amount from 50 cents to 99 cents to the next higher dollar.

DECEASED TAXPAYERS

If the taxpayer died before filing a Rhode Island Amended Income Tax Return, the taxpayer's spouse or personal representative must file and sign a return for the person who died if the deceased was required to file a return. A personal representative can be an executor, administrator or anyone who is in charge of the taxpayer's property.

The person who files the return should write "deceased" after the deceased's name and show the date of death in the name and address space on the return.

If you are claiming a refund as a surviving spouse fil- ing a joint return with the deceased, no other form is needed to have the refund issued to you. However, all other filers requesting a refund due the deceased, must file Form RI-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to claim the refund.

WHERE TO FILE

Mail your return to:

If making a payment: STATE OF RHODE ISLAND Division of Taxation

One Capitol Hill Providence, RI 02908 – 5807

All other returns:	STATE OF RHODE ISLAND
	Division of Taxation
	One Capitol Hill
	Providence, RI 02908 – 5806

WHERE TO GET FORMS

As far as practical, tax forms and instructions are mailed directly to taxpayers. Additional forms may be obtained from:

The website http://www.tax.ri.gov

The Division of Taxation (401) 574-8970

USE OF FEDERALINCOME TAX INFORMATION All amounts reported from the Federal Forms 1040, 1040A, 1040EZ, 1040NR and 1040NR-EZ, as well as those reported on your Rhode Island form, are subject to verification and audit by the Rhode Island Division of Taxation.

The Rhode Island Division of Taxation and the Internal Revenue Service exchange income tax information to verify the accuracy of the information reported on Federal and Rhode Island income tax returns.

OTHER QUESTIONS

The foregoing general instructions and the specific instructions for completing the return which follow might not answer all questions that may arise. If you have any doubt regarding the completion of your return, further assistance may be obtained at the Division of Taxation, One Capitol Hill, Providence RI 02908-5801 or by calling Taxpayer Assistance at (401) 574-8829 and selecting option #3.

COMPLETE YOUR 2009 AMENDED FEDERAL INCOME TAX RETURN FIRST

The FederalAmended Individual Income Tax Return is the basis for preparing your Amended Rhode Island Individual Income Tax Return. In general, the Rhode Island income tax is based on your federal taxable income. Accuracy and attention to detail in completing the return in accordance with these instructions will facilitate the processing of your tax return.

Name(s), Address and Social Security Number(s)

Make sure the name(s), address and social security number(s) on the return are correct. Incorrect entries could delay the processing of your return.

Lines A, B & C - Additional Information

Line A: If the address listed is different than the address used on your original return, indicate the address used on your original return. If the address is the same as above, write "SAME"

Lines B & C: Check the "YES" box to any of the questions that apply to you.

Lines D & E - Filing Status

Check the appropriate boxes to indicate your filing status on your original return and your amended return. Generally your filing status for Rhode Island is the same as for federal income tax purposes.

JOINT RETURNS: Generally, if a husband and wife file a joint federal income tax return, they also must file a joint Rhode Island income tax return. However, if either the husband or the wife is a resi- dent and the other is a non-resident, they must file separate returns, unless they elect to file a joint return as if both were residents of Rhode Island. If the resident spouse files separately in RI and a joint federal return is filed for both spouses, the resident spouse must compute income, exemptions and tax as if a separate federal return had been filed.

If neither spouse is required to file a federal income tax return and either or both are required to file a Rhode Island income tax return, they may elect to file a joint Rhode Island income tax return.

Individuals filing joint Rhode Island income tax returns are both equally liable to pay the tax. They incur what is known as “joint and several liability” for Rhode Island income tax.

Column A - lines 1 through 18G

Enter the dollar amounts as they appear on your original filing or on your most recent filing.

Column B - lines 1 through 18G

This is used for the difference between the amounts listed in column A and C, either increases or decreases.

Column C - lines 1 through 18G - Enter the cor- rected amounts on the appropriate lines.

page 3

Line 1 - Federal AGI (Adjusted Gross Income) Enter the Federal AGI from Federal Form 1040X, line 1, column C.

Line 2 - Modifications to Federal AGI RI-1040S: Enter zero on this line.

RI-1040 or RI-1040NR: Enter the amount of Rhode Island modifications to Federal AGI from RI-1040 or RI-1040NR, schedule I, line 25. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.

Line 3 - Modified Federal AGI

Combine lines 1 and 2. Add net increases or sub- tract net decreases.

Line 4 - Deductions

Enter your RI standard deduction or amount from Federal Schedule A, line 29, whichever is greater.

Single	$5,700
Married Joint	$9,500
Qualifying Widow(er)	$9,500
Married Separate	$4,750
Head of Household	$8,350

If you or your spouse were age 65 or older (born BEFORE01/02/1945) or blind at the end of 2009, go to the RI Standard Deduction Schedule Aon page 6 to determine the amount of your standard deduction. If someone else can claim you on their return, you must complete the RI Standard Deduction Schedule B on page 6 to determine the amount of your stan- dard deduction. You only need to attach the sched- ule if you are reporting a change to the amount list- ed on the original return.

If you itemize your deductions and line 3, column C is more than $166,800 ($83,400 if married filing sep- arate), you need to recalculate your itemized deduc- tions based on your modified federal adjusted gross income. Complete the RI Itemized Deduction Schedule C on page 6. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.

If you are filing married filing joint or married filing separate, you may itemize your deductions on your RI return even if you do not itemize on your federal return. Calculate your itemized deductions on your Federal ScheduleA. Compare the amount to your RI standard deduction and enter the larger amount.

Line 5 - Subtract line 4 from line 3

Line 6 - Exemptions

Number of Exemptions: Enter in the box the num- ber of federal exemptions claimed on Federal Form 1040X, page 2, line 29, column C. If you are not making any change to the number of exemptions claimed, enter the amount originally claimed in the box on RI-1040S, line 4; RI-1040, line 6 or RI- 1040NR, line 6.

ExemptionAmount: Multiply the number of exemp- tions in the box by $3,650.

However, if line 3, column C is more than $125,100, you may need to recalculate your exemptions based on your modified federal adjusted gross income (see worksheet below to compute your exemption amount).

Line 7 - Rhode Island Taxable Income Subtract line 6 from line 5

Line 8A - Rhode Island Income Tax RI-1040S: Enter the Rhode Island tax from the RI Tax Table or RI Tax Computation Worksheet and check the first box.

RI-1040 or RI-1040NR: Enter the RI tax from the RI Tax Table or RI Tax Computation Worksheet, RI Schedule CGW, RI Schedule D, RI Schedule J or RI-8615. Check the box to indicate the method used to calculate the RI tax. Check only one box. Attach

RI Schedule CGW, RI Schedule D, RI Schedule J or RI-8615 if they were used to determine your tax and the tax is different than the original amount reported.

Line 8B – Other RI Taxes

RI-1040S: Enter zero on this line.

RI-1040 or RI-1040NR: Enter the amount from RI Schedule OT, page 3, line 14. Use this line to report any tax from lump-sum distributions, parents’ elec- tion to report child’s interest and dividends, recap- ture of federal tax credits and miscellaneous federal taxes. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.

Line 9 - Rhode Island Alternative Minimum Tax RI-1040S: Enter zero on this line.

RI-1040 or RI-1040NR:If you are reporting an alter- native minimum tax on your federal income tax return, you must complete Form RI-6251 and enter the amount from line 6 on page 1, line 9 of Form RI- 1040X. Attach a copy of Form RI-6251 to your RI- 1040X only if you are reporting a change to the amount on this line.

However, if you have claimed modifications to feder- al adjusted gross income, you may need to recalcu- late your federal alternative minimum tax based on your modified federal adjusted gross income. If you did not report a federal alternative minimum tax, but a federal alternative minimum tax would be required based on your modified federal adjusted gross income, you must calculate a federal alternative minimum tax for Rhode Island purposes.

Line 10 - Total Rhode Island Income Tax Add lines 8A, 8B and 9.

Lines 11 through 17

Residents (RI-1040 or RI-1040S): Complete page 2, part 2. See instructions for part 2 for information on lines 11 through 17.

Nonresidents (RI-1040NR): Complete page 2, part

3.See instructions for part 3 for information on lines

11through 17.

Line 17 - Total Rhode Island Tax and Checkoff

Contributions

Enter the amount from Part 2, line 17 or Part 3, line 17, whichever applies.

Line 18A - Rhode Island Income Tax Withheld Enter total amount of Rhode Island income tax with- held. Attach state copy of all forms W-2s, 1099s, etc. to the front of the return. Credit for Rhode Island

income tax withheld will be allowed only for those amounts supported by attached W-2s, 1099s, etc. NOTE: You can not claim Rhode Island Temporary Disability Insurance payments (RI TDI or SDI) as income tax withheld. These amounts are non- refundable on RI-1040X.

Line 18B - Payments on Form RI-1040ES and

Credits Carried Forward

Enter the amount of estimated payments on Form RI-1040ES and the amount applied from your 2008 return.

If a taxpayer can reasonably expect to owe more than $250 after allowing for withholding tax and/or credits, he or she must make estimated tax pay- ments. Estimated tax payments are made on Form RI-1040ES that has instructions for computing the estimated tax and making payments.

Line 18C - Property Tax Relief Credit

RESIDENTS ONLY

RI-1040 or RI-1040S: Enter the amount of allowable property tax relief credit from Form RI-1040H, line 15 or 22, whichever is applicable.

NOTE: If you did not claim the Property Tax Relief Credit on the original return, the Property Tax Relief Credit must be filed by April 15, 2010.

Line 18D - Residential Lead Abatement Credit

RESIDENTS ONLY RI-1040S: Enter zero on this line.

RI-1040: Enter the amount from RI-6238, line 7. Attach a copy of RI-6238 and supporting documents to your RI-1040X only if you reporting a change to the amount on this line.

NOTE: If you calculated your RI tax using the Alternative Flat Tax method, you can not claim the Residential Lead Paint Credit.

If you did not claim the Residential Lead Abatement Credit on the original return, the Residential Lead Abatement Credit must be filed by April 15, 2010.

Line 18E - Nonresident Real Estate Withholding

NONRESIDENTS ONLY

Enter the amount of Rhode Island income tax with- held on sales of real estate located in Rhode Island.

Line 18F - Withholding from pass-through enti- ties - NONRESIDENTS ONLY

Enter the amount of pass-through withholding paid on your behalf from form RI 1099-PT, box 9. Attach form RI 1099-PT to your RI-1040X.

Note: If you filed a RI-1040 Resident Income Tax Return and you received nonresident pass- through withholding, enter your withholding on line 18H, Other Payments.

Line 18G – RI Earned Income Credit

Enter the amount of RI Earned Income Credit from RI-1040S, page 2, line 23; RI-1040, page 2, line 50 or RI-1040NR, page 2, line 43. You only need to attach the schedule if you are reporting a change to the amount listed on the original return.

Line 18H - Other Payments

Enter the amount of payments made with extension requests, the original return and additional payments made after the return was filed.

Line 18I - Total Payments

Add lines 18A, 18B, 18C, 18D, 18E, 18F, 18G and 18H.

Line 18J - Overpayment Allowed on Original Return

Enter the total overpayment that appeared on your original return. This would include amounts refund- ed and amounts credited to a subsequent year.

Line 18K - Total Payments After Overpayment Subtract line 18J from line 18I.

Line 19A - Balance Due

If the amount on line 17 is greater than the amount on line 18K, SUBTRACT line 18K from line 17 and enter the balance due on line 19A. This is the amount you owe. This amount is payable in full with your return. An amount due of less than one dollar ($1) need not be paid.

Line 19B - Interest Due

Enter the amount of interest due on the tax on line 19A. If you owe underestimating interest, complete Form RI-2210 and include the amount of underesti- mating interest with the interest due.

Interest: Any tax not paid when due, including fail- ure to pay adequate estimated tax, is subject to interest at the rates of 18% (0.1800).

Penalties: The law provides for penalties in the fol- lowing circumstances:

•Failure to file an income tax return.

•Failure to pay any tax due on or before the due date. •Preparing or filing a fraudulent income tax return.

Line 19C - Total Balance Due

Add lines 19Aand 19B.

Any payment of tax liability shown on your return to be due the State of Rhode Island must be paid in full with your return. Complete and submit Form RI- 1040V with your payment. Make check or money order payable to the Rhode Island Division of Taxation and send them with your return to:

The Rhode Island Division of Taxation One Capitol Hill

Providence, RI 02908-5807

An amount due of less than one dollar ($1) need not be paid.

TO PAY BY CREDIT CARD: You may use your American Express® Card, Discover® Card, Visa® Card or MasterCard® card.

Contact: OFFICIALPAYMENTS CORPORATION

Telephone payments:

1-800-2PAY-TAX (1-800-272-9829) On line payments:

www.officialpayments.com

Customer Service: 1-877-754-4413

Aconvenience fee will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. If you paid by credit card, enter on page 1 of Form RI-1040X in the upper left corner the confirmation number you were given at the end of the transaction and the amount of your tax payment (not including the convenience fee).

You may also use this method for making 2010 Rhode Island estimated income tax payments.

Line 20 - Overpayment

If the amount on line 18K is greater than the amount on line 17, SUBTRACT line 17 from line 18K and enter the overpayment on line 20.

Line 21 - Amount of Overpayment To Be Refunded

Enter the amount of overpayment on line 20 that is to be refunded.

A REFUND will be made if an overpayment of income tax is shown on your return, unless you indi- cate on your return that such overpayment is to be credited to your estimated tax liability for 2010. No other application for refund is necessary. Please note that no refund can be made unless your return is properly signed. Refunds of less than $1.00 will not be paid unless specifically requested.

Interest on refunds of tax overpayments will be paid if the refund is not paid within 90 days of the due date or the date the completed return was filed, whichever is later. The interest rate for tax overpay- ments is 3.25% (.0325).

Line 22 - Overpayment to be Applied to 2010 Enter the amount of overpayment on line 20, which is to be applied to your 2010 estimated tax.

PART 2 -

RESIDENT CREDIT AND TAX CALCULATION

Line 10

Enter the amount from page 1, line 10.

Line 11A- Rhode Island Percentage of Allowable Federal Credits

RI-1040S: Enter zero on this line.

RI-1040:Enter the amount of allowable federal cred- its from RI-1040, page 2, schedule II, line 34. Attach schedule II only if you are reporting a change in this amount.

Line 11B - Other Rhode Island Credits RI-1040S: Enter zero on this line.

RI-1040: Complete schedule CR. Enter amount from schedule CR, line 26 on RI-1040X, line 11B. Attach a copy of the appropriate credit form to your RI-1040X only if you are reporting a change.

Line 11C - Credit for Taxes Paid to Other States

IF ALLYOUR INCOME IS FROM RHODE ISLAND

RI-1040S: Enter zero on this line.

Check the first box and enter the amount from line

RI-1040: Enter amount of credit for taxes paid to

12 on this line.

other states from RI-1040, page 2, schedule III, line

IF YOU ARE ANON-RESIDENT

41. If the amended return is the result of a change

If you are a non-resident with income from outside

in credit allowed for income taxes paid to another

Rhode

Island,

you

should complete

RI-1040NR,

state, you must attach a signed copy of the return

page 7, schedule III and enter the result on this line.

filed with the other state. If

credit is claimed for

taxes paid to more than one state, make a separate

Also, check the second box.

calculation of each state on Form RI-1040MU. This

IF YOU ARE APART-YEAR RESIDENT

form can be obtained by contacting the RI Division

If you are a part-year resident with income from out-

of Taxation at (401) 574-8970.

side Rhode Island, you should complete RI-

1040NR, page 9, schedule V and enter the result on

Line 12 - Total Rhode Island Credits

this line. Also, check the third box.

Add lines 11A, 11B, and 11C.

Line 14 - Other Rhode Island Credits

Line 13 - Rhode Island Tax After Credits

Complete schedule CR. Enter amount from sched-

Subtract line 12 from line 10. (If zero or less, enter

ule CR, line 26 on RI-1040X, line 11B. Attach a copy

zero.)

of the appropriate credit form to your RI-1040X only

Line 14 – Alternative Flat Tax

if you are reporting a change.

RI-1040S: Skip this line and enter the amount from

Line 15A - Total Rhode Island Income Tax After

line 13 on line 15.

Rhode Island Credits

RI-1040: Enter the amount of Rhode Island

Subtract the amount on line 14 from the amount on

Alternative Flat Tax from RI-1040, page 3, RI

line 13.

(If zero or less, enter zero.)

Schedule FT, line 26. Attach a copy of RI Schedule

Line 15B - Alternative Flat Tax

FT to your RI-1040X only if you reporting a change

to the amount on this line.

Enter the amount of Rhode Island Alternative Flat

Tax from RI-1040NR, page 3, RI Schedule FT, line

Line 15 – Rhode Island Tax

29.

Attach a copy of RI Schedule FT to your RI-

RI-1040S: Enter the amount from line 13 on this line.

1040X only if you reporting a change to the amount

RI-1040: Enter the SMALLER of your RI tax on line

on this line.

13 or your RI Alternative Flat Tax on line 14. If your

Line 15C - Rhode Island Tax

tax is calculated using the Alternative Flat Tax

method on Schedule FT, make sure you check the

Enter the SMALLER of your RI tax on line 15A or

box on line 15.

your RIAlternative Flat Tax on line 15B. If your tax is

calculated using the Alternative Flat Tax method on

Line 16 - Rhode Island Checkoff Contributions

Schedule FT, check the box on line 15C.

Enter the amount of checkoff contributions from RI-

Line 16 - Rhode Island Checkoff Contributions

1040S, page 2, line 31 or RI-1040, page 3, line 8.

Enter amount of checkoff contributions from RI-

Attach the schedule only if you are reporting a

1040NR, page 3, Schedule IV, line 8. Attach sched-

change in this amount.

ule IV only if you are reporting a change in this

Line 17 - Total Rhode Island Tax and Checkoff

amount.

Contributions

Line 17 - Total Rhode Island Tax and Checkoff

Add lines 15 and 16 and any Use/Sales Tax from

Contributions

line 6 on the worksheet below. Also, enter the

Add lines 15C and 16 and any Use/Sales Tax from

amount of Use/Sales tax in the space provided in

line 6 on the worksheet below. Also, enter the

line 17. Enter the total here and on page 1, line 17.

amount of Use/Sales tax in the space provided in

line 17. Enter the total here and on page 1, line 17.

PART 3 - NONRESIDENT CREDIT

AND TAX CALCULATION

PART 4 - EXPLANATION OF CHANGES

Line 10

TO INCOME, DEDUCTIONS AND CREDITS

Enter the amount from page 1, line 10.

Enter the line number from the form for each item

Line 11 - Rhode Island Percentage of Allowable

you are changing and give the reason for each

Federal Credits

change.

Attach only the supporting

forms

and

schedules for the items changed.

If

you do

not

Enter the amount of allowable federal credits from

RI-1040NR, page 2, schedule II, line 34.

attach the required information, your form RI-1040X

may be returned.

Line 12 - Rhode Island Tax After Allowable

SIGNATURE

Federal Credits - Before Allocation

Subtract line 11 from line 10.

(If zero or less enter

You must sign your Rhode Island income tax

zero.)

return and both husband and wife must sign their

Line 13 - Rhode Island Allocated Income Tax

joint return.

An

unsigned

return

cannot

be

processed.

Any paid preparer who

INDIVIDUALCONSUMER’S USE/SALES TAX WORKSHEET

prepares a

taxpayer’s

KEEPFOR YOUR RECORDS - YOU DO NOT NEED TOATTACH THIS WORKSHEET TO YOUR RETURN.

return must also sign as

1. Schedule of purchases subject to the use/sales tax

“preparer”.

If a firm or

corporation prepares the

(if you need more space to list your purchases, attach a separate sheet).

return,

it

should

be

A.

1A.

signed in the name of

B.

1B.

the preparer on behalf of

C.

1C.

the firm or corporation.

If you wish to allow

2.Total price of purchases subject to tax - add lines 1A, 1B and 1C..2.

the Tax Division to con-

tact

your paid preparer

3.Amount of tax - multiply line 2 by 7% (RIRate) ............................. 3.

should

questions arise

4.Credit for taxes paid in other states on the items listed on line 1... 4.

about your return, check

the

appropriate

box

5.TOTALAMOUNT DUE - subtract line 4 from line 3 - enter here

5.

above

the

preparer’s

name.

and on RI-1040X, line 17

page 5