2005 ri-1040 web layout - state of rhode island: … ri schedules 2005 name(s) shown on form ri-1040...

2005 RI-10402005 RI-1040Rhode Island RRhode Island Resident Indiesident Individual Income vidual Income TTax Rax RetureturnnThis booklet contains:

RI-1040 RI Schedule D RI Tax Computation WorksheetRI Schedule EIC RI-6251 RI-1040HRI-8615 RI Deduction Schedules RI-4868RI Schedule OT RI-2210A RI-1040VInstructions Return Envelope RI Schedule CGWRI Tax Tables

www.tax.ri.gov

GET YOUR REFUND FASTER; E-FILE! SEE BACK COVER FOR DETAILS.

THIS PAGE LEFT INTENTIONALLY BLANK

16.

RETURN MUST BE SIGNED - SIGNATURE LINE IS LOCATED ON PAGE 2mail returns to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806

22.

RI-1040

If line 17 is LARGER than line 18F, Subtract line 18F from 17. YOU OWE THIS AMOUNT. Complete RI-1040V.

Check � if RI-2210 or RI-2210A is attached - enter interest due $ or enter zero......

2005RHODE ISLAND RESIDENT INDIVIDUAL INCOME TAX RETURN

First Name

Spouse's First Name

Present Home Address (Number and street, including apartment number or rural route)

City, Town or Post Office

Last Name

Last Name

Initial

Initial

State Zip Code

Your Social Security Number

Spouse’s Social Security Number

Daytime Telephone Number

City or Town of Legal Residence

NAMEANDADDRESS

please printor type

ELECTORALCONTRIBUTION

If you want $5.00 ($10.00 if a joint return) to go tothis fund, check here. (See instructions. This willnot increase your tax or reduce your refund.)

YesIf you wish the 1st $2.00 ($4.00 if a joint return) to be paid to aspecific party, check the box and fill in the name of the politicalparty. Otherwise, it will be paid to a nonpartisan general account.

FILINGSTATUS Single Married filing jointly

1 2Married filing separately

3Head of Household

4Qualifying widow(er)

5

INCOME,TAX ANDCREDITS

Federal AGI (Adjusted Gross Income) - Federal Form 1040, line 37; 1040A, line 21; 1040EZ, line 4 or Telefile, line I.1. 1.

Net modifications to Federal AGI (if no modifications, enter zero on this line) - Page 2, Schedule I, Line 25.............2. 2.

Modified Federal AGI - combine lines 1 and 2 (add net increases or subtract net decreases)....................................3. 3.

Deductions - RI standard deduction (left margin) or amount from Federal Schedule A, line 28, whichever is greater.If you itemize and line 3 is over $145,950 ($72,975 if married filing separate) see itemized deduction schedule on page 4......

4.4.

Subtract line 4 from line 3..............................................................................................................................................5. 5.

Exemptions - Enter federal exemptions in box then multiply by $3,200 and enter result in 6.If line 3 is over $109,475 or you provided housing to a person displaced by Hurricane Katrina, see

worksheet on page I-4 for exemption amount....................................................................................

6.6.X $3,200 =

RI TAXABLE INCOME - subtract line 6 from line 5......................................................................................................7. 7.

RI income tax8.8A.

Check onlyone box

Check onlyone box

RI Tax Table or TaxComputation Worksheet

RI Schedule CGW RI Schedule D RI Schedule J RI-8615

A.

Other RI taxes from page 3, RI Schedule OT, line 14............................................................................................B. 8B.

RI alternative minimum tax from RI-6251, line 14.........................................................................................................9. 9.

Total RI income tax - add lines 8A, 8B and 9................................................................................................................10. 10.

RI percentage of allowable Federal credits from page 2, schedule II, line 34.............11. 11A.A.

Other RI credits - indicate credit form number(s) attach forms.. 11B.B.

RI credit for income taxes paid to other states from page 2, schedule III, line 41....... 11C.C.

Total RI credits - add lines 11A, 11B and 11C...............................................................................................................12. 12.

RI income tax after credits - subtract line 12 from line 10 (not less than zero).............................................................13. 13.

RI use/sales tax (see page I-5 of instructions)..............................................................................................................14. 14.

Total RI tax - add lines 13 and 14..................................................................................................................................15. 15.

RI checkoff contributions from page 3, schedule IV, line 8 (contributions reduce your refund or increase your balance due)......................................................................................

16.

TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS - add lines 15 and 16...............................................................17. 17.

RI 2005 income tax withheld (please attach forms W-2, 1099, etc.)...........................18. 18A.A.

2005 estimated tax payments and amount applied from 2004 return.......................... 18B.B.

Property tax relief credit from RI-1040H, line 15 or 22 (attach form RI-1040H).......... 18C.C.

RI earned income credit from page 2, RI Schedule EIC, line 50................................. 18D.D.

Other payments............................................................................................................ 18E.E.

TOTAL PAYMENTS AND CREDITS - add lines 18A, 18B, 18C, 18D and 18E..................................................... 18F.F.

19.19.

If line 18F is LARGER than 17, subtract line 17 from 18F. THIS IS THE AMOUNT YOU OVERPAID..............20. 20.

Amount of overpayment to be refunded........................................................................................................................21. 21.

Amount of overpayment to be applied to 2006 estimated tax............................................22.

PAYMENTSAND PROPERTYTAXRELIEFCREDIT

AMOUNTDUE

REFUND

Single$5,000

Married filingjointly or

Qualifyingwidow(er)

$8,300

Married filingseparately

$4,150

Head of household

$7,300

However, people over65, blind or

can beclaimed as adependent,see the RIDeduction

Schedules onpage 4, check

� this boxand attach

the schedule.

AttachForms W-2and 1099

here.

☺�

Check � ifextension is

attached.

( )

30.

Total modifications DECREASING Federal AGI - add lines 24A and 24B (Enter as a negative amount).....................................

RI-1040 2005RI SCHEDULE I RI MODIFICATIONS TO FEDERAL AGI

Modifications INCREASING Federal AGI - income from obligations of any state or its politicalsubdivisions, other than RI (attach documentation)...............................................................................

23.23A.

A.

Other modifications INCREASING Federal AGI (see instructions - attach documentation).................. 23B.B.

Total modifications INCREASING Federal AGI - add lines 23A and 23B......................................................................................... 23C.C.

Modifications DECREASING Federal AGI - income from obligations of the US government includedin Federal AGI but exempt from state income taxes (attach documentation)........................................

24.24A.

A.

Other modifications DECREASING Federal AGI (see instructions - attach documentation)................ 24B.B.

24C.C.

NET MODIFICATIONS TO FEDERAL AGI - combine lines 23C and 24C (enter here and on page 1, line 2)...................................... 25.25.

RI SCHEDULE II ALLOWABLE FEDERAL CREDITS

RI income tax from page 1, line 10.......................................................................................................................................................... 26.26.

Foreign tax credit from Federal Form 1040, line 47..................................................................................... 27.27.

Credit for child and dependent care expenses from Federal Form 1040, line 48 or 1040A, line 29........... 28.28.

Credit for the elderly or the disabled from Federal Form 1040, line 49 or 1040A, line 30.......................... 29.29.

Federal mortgage interest credit from Federal Form 8396, line 11..............................................................30.

31.

Total - add lines 27, 28, 29, 30 and 31B................................................................................................................................................. 32.32.

Tentative allowable federal credits - multiply line 32 by 25% (.25)......................................................................................................... 33.33.

MAXIMUM CREDIT - (line 26 or 33 whichever is SMALLER) - Enter here and on page 1, line 11A................................................... 34.34.

RI SCHEDULE III CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE

RI income tax (page 1, line 10) less allowable federal credits (page 2, line 34).................................................................................... 35.35.

Adjusted gross income from other state. If more than one state - see instructions............................................................................... 36.36.

Modified federal AGI - page 1, line 3...................................................................................................................................................... 37.37.

Divide line 36 by line 37.......................................................................................................................................................................... 38.38.

Tentative credit - multiply line 35 by line 38............................................................................................................................................ 39.39.

Tax due and paid to other state (see specific instructions) 40.40. Insert name of state paid ___________________ ................................

MAXIMUM TAX CREDIT (line 35, 39 or 40, whichever is the SMALLEST) Enter here and on page 1, line 11C................................ 41.41.

Page 2

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct and complete.

If you do not need forms mailed to you next year, check box. �� May the division contact your preparer about this return?

_ . _ _ _ _

Yes

YourSignature

Spouse’sSignature

Date Date

Paid preparer’s signature and address SSN, PTIN or EIN Telephone number

( )

� �

( )

NOTE: Attach signed copyof the other state return.

RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDIT

Rhode Island income tax from RI-1040, page 1, line 13.........................................................................................................................42.

Federal earned income credit from Federal Form 1040, line 66a; 1040A, line 41a; 1040EZ, line 8a or Federal Telefile, line L............43.

Rhode Island percentage.........................................................................................................................................................................44.

Multiply line 43 by line 44........................................................................................................................................................................45.

Enter the SMALLER of line 42 or line 45................................................................................................................................................46.

Subtract line 46 from line 45 (if zero or less, enter the amount from line 46 on line 50. Otherwise, continue to line 48)............47.

Refundable percentage............................................................................................................................................................................48.

RI refundable earned income credit - multiply line 47 by line 48............................................................................................................49.

TOTAL RI EARNED INCOME CREDIT - add line 46 and line 49. Enter here and on RI-1040, line 18D..............................................50.

42.

43.

44.

45.

46.

47.

48.

49.

50.

25%

10%

Other federal credits (see instructions for credits) from Federal Form 1040, lines 55 and 70.............. 31B.B.

If this is a RI JobsGrowth Act Modificationcheck this box.

OTHER RI SCHEDULES 2005Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

RI SCHEDULE OT OTHER RHODE ISLAND TAXES

Tax on lump-sum distributions - Federal Form 4972, line 7 or line 30, whichever applies.............................................................9. 9.

TAX ON LUMP-SUM DISTRIBUTIONS, PARENTS’ ELECTION TO REPORT CHILD’S INTEREST AND DIVIDENDS, RECAPTURE OF FEDERAL TAX CREDITS AND OTHER MISCELLANEOUS FEDERAL INCOME TAXES.

Parents’ election to report child’s interest and dividends from all Federal Form(s) 8814, line 9.....................................................10. 10.

Amount of recapture of federal tax credits and other miscellaneous federal income taxes (see instructions)...............................11. 11.

Total - add lines 9, 10 and 11...........................................................................................................................................................12. 12.

Rhode Island percentage.................................................................................................................................................................13. 13.

OTHER RHODE ISLAND TAXES - Multiply line 12 by line 13. Enter here and on RI-1040 or RI-1040NR, line 8B.....................14. 14.

RI-8615 TAX FOR CHILDREN UNDER AGE 14 WHO HAVE INVESTMENT INCOME

Child’s tax from Federal Form 8615, line 18....................................................................................................................................15. 15.


TAX - multiply line 15 by line 16 - Enter here and on RI-1040 or RI-1040NR, line 8A and check the RI-8615 box.......................17. 17.

Page 3

25%

25%

RI SCHEDULE IV RI CHECKOFF ��CONTRIBUTIONS

Drug program account....................................................................... 1.1.

Olympic Contribution 2.

RI Organ Transplant Fund.................................................................. 3.

RI Council on the Arts........................................................................ 4.

RI Nongame Wildlife Fund................................................................. 5.

Childhood Disease Victims’ Fund....................................................... 6.

TOTAL CONTRIBUTIONS - add lines 1, 2, 3, 4, 5, 6 and 7 - Enter here and on RI-1040 or RI-1040NR, page 1, line 16........... 8.

$1.00 $5.00 $10.00 Other

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________

Yes$1.00 Contribution($2.00 if a joint return)

..........................................................................................

NOTE: Contributions reduce your refund or increaseyour balance due.

2.

3.

4.

5.

6.

8.

RI Military Family Relief Fund............................................................ 7.$ _____________

7.

1. Add the amounts from Federal Form, Schedule A, lines 4, 9, 14, 18, 19, 26 and 27...............................................................

RI Deduction Schedules for RI-1040 or RI-1040NR, line 4 2005Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

A. STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND

DO NOT use this schedule if someone can claim you, or your spouse if filing jointly, as a dependent. Instead use RI Deduction Schedule B below.

YOU were 65 or older, (born before 01/02/1941),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1941),

Enter the number of boxes checked above...............................................................................................................................A. A.

If your filing status is ..... AND the number on line A is .... THEN your RI standard deduction is ....

Single 1 $6,250

2 7,500

Married filing jointly 1 9,300

or 2 10,300

Qualifying widow(er) 3 11,300

4 12,300

Married filing separately 1 5,150

2 6,150

3 7,150

4 8,150

Head of household 1 8,550

2 9,800

B. STANDARD DEDUCTION SCHEDULE FOR DEPENDENTSUse this schedule ONLY if someone can claim you, or your spouse if filing jointly, as a dependent.

Add $250 to your EARNED INCOME*. Enter the total here....................................................................................................1. 1.

Minimum standard deduction....................................................................................................................................................2. 2.

Enter the LARGER of line 1 or line 2........................................................................................................................................3. 3.

4.

4.

Enter the amount shown below for your filing status.

Single....................................................................

Married filing jointly or Qualifying widow(er).........

Married filing separately........................................

$5,000

8,300

4,150} .........................................................................................

Head of household............................................... 7,300

STANDARD DEDUCTION5.

Enter the SMALLER of line 3 or line 4. If under age 65 and not blind, STOP HERE and enter this amount on RI-1040or RI-1040NR, line 4. OTHERWISE, go to line 5B.................................................................................................

A.5A.

YOU were 65 or older, (born before 01/02/1941),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1941),B.

If age 65 or older or blind, multiply the number of boxes checked by: $1,250 if Single or Head of household; $1,000 ifMarried filing jointly, Married filing separately or Qualifying widow(er).......................................................................... 5B.

Add lines 5A and 5B. Enter the total here and on RI-1040 or RI-1040NR, line 4............................................................C. 5C.

*EARNED INCOME includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includesany amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported onFederal Form 1040, lines 7, 12 and 18 minus line 27; Federal Form 1040A, line 7 or Federal Form 1040EZ, line 1.

C. ITEMIZED DEDUCTION SCHEDULE

1.

2. Add the amounts from Federal Form, Schedule A, lines 4, 13 and 19 plus any gambling and casualty or theft lossesincluded on line 27.....................................................................................................................................................................

2.

3. Is the amount on line 2 less than the amount on line 1?

3.

No. STOP HERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040 or RI-1040NR, line 4.

Yes. Subtract line 2 from line 1.........................................................................................................................................

4. Multiply line 3 above by 80% (.80).................................................................................................. 4.

5. Enter the amount from RI-1040 or RI-1040NR, line 3.................................................................... 5.


7.


Yes. Subtract line 6 from line 5..............................................................................................

(If you claimed a modification on RI-1040 or RI-1040NR, line 2; you must recalculate your Federal Schedule A before you complete this schedule)

8. Multiply line 7 by 3% (.03)............................................................................................................... 8.

6. Enter $145,950 ($72,975 if Married filing separately)..................................................................... 6.

9. Enter the SMALLER of line 4 or line 8...................................................................................................................................... 9.

10. Total itemized deductions - Subtract line 9 from line 1 - Enter the result here and on RI-1040 or RI-1040NR, line 4............. 10.

Page 4

800

RI Schedule CGW 2005RHODE ISLAND CAPITAL GAINS WORKSHEET

Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

RI taxable income, RI-1040 or RI-1040NR, line 7(IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM)..........................................

1.

1.

Enter the amount of capital gains from Federal Form 1040, line 13 or 1040A, line 10.......................2. 2.

Subtract line 2 from line 1 (if zero or less, enter zero).........................................................................3. 3.

Figure the tax on the amount on line 3. Use the 2005 RI Tax Table or Tax Computation Worksheet, whichever applies.............4. 4.

Enter the SMALLER of the amount on line 1 above OR$49,650 If Married filing jointly or Qualifying widow(er)$29,700 If Single$39,800 If Head of household $24,825 If Married filing separately

5.

5.} ....................................................

Is the amount on line 3 equal to or more than the amount on line 5?6.

Yes.

No.

Leave lines 6 through 8 blank; go to line 9 and check the “NO” box.

Enter the amount from line 3........................................................................................... 6.

Subtract line 6 from line 5....................................................................................................................7. 7.

Multiply line 7 by 2.5% (.025)..........................................................................................................................................................8. 8.

Are the amounts on lines 2 and 7 the same?9.

Yes.

No.

Leave lines 9 through 12 blank and go to line 13.

Enter the SMALLER of line 1 or line 2............................................................................ 9.

Enter the amount, if any, from line 7....................................................................................................10. 10.

Subtract line 10 from line 9. (if zero or less, enter zero)......................................................................11. 11.

Multiply line 11 by 5% (.05)..............................................................................................................................................................12. 12.

Add lines 4, 8 and 12.......................................................................................................................................................................13. 13.

Figure the tax on the amount on line 1. Use the 2005 RI Tax Table or Tax Computation Worksheet, whichever applies..............14. 14.

15.15.

Tax on all taxable income (including capital gains). Enter the SMALLER of line 13 or line 14. Also, enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule CGW box..............................................................................

Use this form ONLY if you did not calculate your tax on Federal Schedule D AND;

11. you checked the box on Federal Form 1040, line 13, OR

22. you entered an amount on Federal Form 1040A, line 10.

You must attach this schedule to RI-1040 or RI-1040NR and check the box labeled RI Schedule CGW on line 8A.

NOTE:

••

•

•

•

•

RI Schedule DName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

2005RHODE ISLAND CAPITAL GAINS

RI taxable income, RI-1040 or RI-1040NR, line 7 (IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM).......1. 1.

Enter the SMALLER of Federal Schedule D, lines 15 or 16(if zero or less, enter zero).......................................................................

2.2.

Enter the amount from Federal Form 4952, line 4g................................3. 3.


Combine Federal Schedule D, line 7 and Federal 28% Rate GainWorksheet on page D-7, lines 1 through 5. (if zero or less, enter zero)..

5.5.

6. 6.

Enter the amount from Federal Schedule D, line 19................................7. 7.

Enter the SMALLER of line 5 above or Federal Schedule D, line 18.(if zero less, enter zero)..........................................................................

Add lines 6 and 7..................................................................................................................................8. 8.

Subtract line 8 from line 4. (if zero or less, enter zero)....................................................................................................................9. 9.



11.

11.••

Enter the SMALLER of line 10 or 11........................................................12. 12.

Subtract line 4 from line 1. (If zero or less, enter zero)............................13. 13.

Enter the LARGER of line 12 or line 13...............................................................................................14. 14.

Figure the tax on the amount on line 14. Use the 2005 RI Tax Table or Tax Computation Worksheet, whichever applies...........15. 15.

IF LINES 11 AND 12 ARE THE SAME, SKIP LINES 16 AND 17 AND GO TO LINE 18. OTHERWISE, GO TO LINE 16.

Subtract line 12 from line 11.................................................................................................................16. 16.

Multiply line 16 by 2.5% (.025).........................................................................................................................................................17. 17.

IF LINES 1 AND 11 ARE THE SAME, SKIP LINES 18 THROUGH 21 AND GO TO LINE 22. OTHERWISE, GO TO LINE 18.

Enter the SMALLER of line 1 or line 9.....................................................18. 18.

Enter the amount from line 16 above. (if line 16 is blank, enter zero).....19. 19.


Multiply line 20 by 5.00% (.05).........................................................................................................................................................21. 21.

Enter the smaller of line 4 or line 7..........................................................22. 22.

IF LINE 7 IS ZERO OR BLANK, SKIP LINES 22 THROUGH 27 AND GO TO LINE 28. OTHERWISE, GO TO LINE 22.

Add lines 4 and 14........................................23. 23.

Enter the amount from line 1 above.............24. 24.

Subtract line 24 from line 23. (if zero or less, enter zero)........................25. 25.

Subtract line 25 from line 22. (if zero or less, enter zero)....................................................................26. 26.

Multiply line 26 by 6.25% (.0625).....................................................................................................................................................27. 27.

Add lines 14, 16, 20 and 26..................................................................................................................28. 28.

IF LINE 6 IS ZERO, SKIP LINES 28 THROUGH 30 AND GO TO LINE 31. OTHERWISE, GO TO LINE 28.

Subtract line 28 from line 1...................................................................................................................29. 29.

Multiply line 29 by 7.00% (.07).........................................................................................................................................................30. 30.

Add lines 15, 17, 21, 27 and 30.......................................................................................................................................................31. 31.


Tax on all taxable income (including capital gains). Enter the SMALLER of line 31 or line 32. Also, enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule D box....................................................................................

33.33.

} ........

•

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RI-6251 2005RHODE ISLAND ALTERNATIVE MINIMUM TAX


PART 1 ALTERNATIVE MINIMUM TAX

Federal Alternative Minimum Taxable Income - Federal Form 6251, line 28..................................................................................1. 1.

Exemption2.

2.

If your filing status is...

Single or Head of householdMarried filing jointly or Qualifying widow(er)Married filing separately

$115,050153,450

76,725

and line 1 is not over then enter on line 2

$36,55050,10025,050

Subtract line 2 from line 1................................................................................................................................................................3. 3.

If you figured your tax on RI Schedule D or CGW, complete part 2 and enter the amount from line 32 here. If you figured yourtax using the tax table or tax rate schedule and line 3 is less than $175,000 ($87,500 if Married filing separately) then multiplyline 3 by 6.5% (.065). Otherwise, multiply line 3 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result.

4.

4.

Alternative minimum tax foreign tax credit - Federal Form 6251, line 32............................................5. 5.

RI Alternative minimum tax - subtract line 13 from line 8 (if zero or less enter zero). Enter here and on RI-1040 or RI-1040NR,page 1, line 9....................................................................................................................................................................

14.14.

PART 2 ALTERNATIVE MINIMUM TAX USING MAXIMUM CAPITAL GAINS RATESEnter the amount from line 3 above................................................................................................................................................15. 15.

Amount from RI Schedule D, line 9 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)......16. 16.

Amount from RI Schedule D, line 7 or RI Schedule CGW enter zero (refigured for AMT, if necessary)17. 17.

Add lines 16 and 17.....................................................................................................................18. 18A.A.

Amount from RI Schedule D, line 4 or RI Schedule CGW, line 2 (refigured for AMT, if necessary) 18B.B.

Enter the SMALLER of line 18A or 18B...................................................................................... 18C.C.

Enter the SMALLER of line 15 or line 18C...................................................................................................................................... 19.19.

Subtract line 19 from line 15............................................................................................................................................................ 20.20.

If line 20 is less than $175,000 ($87,500 if Married filing separately) then multiply line 20 by 6.5% (.065). Otherwise, multiplyline 20 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result..............................................................

21.21.

Amount from RI Schedule D, line 16 or RI Schedule CGW, line 7 (refigured for AMT, if necessary).22. 22.

Enter the SMALLER of line 15 or line 16............................................................................................23. 23.

Enter the SMALLER of line 22 or line 23 (if zero, go to line 26).......................................................24. 24.

Multiply line 24 by 2.50% (.025)......................................................................................................................................................25. 25.

Subtract line 24 from line 23................................................................................................................26. 26.

Multiply line 26 by 5.00% (.05)........................................................................................................................................................27. 27.

IF LINE 17 IS ZERO OR BLANK, SKIP LINES 28 AND 29 AND GO TO LINE 30. OTHERWISE, GO TO LINE 28.


Multiply line 28 by 6.25% (.0625)....................................................................................................................................................29. 29.

Add lines 21, 25, 27 and 29.............................................................................................................................................................30. 30.


31.

31.

Enter the SMALLER of lines 30 or 31 here and on line 4 above....................................................................................................32. 32.

Tentative minimum tax - subtract line 7 from line 4.........................................................................................................................8. 8.

RI tax from RI-1040 or RI-1040NR, page 1, line 8A............................................................................9. 9.

Foreign tax credit - RI-1040 or RI-1040NR, line 27................................10. 10.

RI Rate....................................................................................................11. 11.

RI income tax less foreign tax credit - subtract line 12 from line 9..................................................................................................

12. 12.Multiply line 10 by line 11.....................................................................................................................

13. 13.

25%

}.....

RI Rate.................................................................................................................................................6. 6.

Multiply line 5 by line 6....................................................................................................................................................................7. 7.

25%

(If line 1 is OVER the amount shown above for your filing status, see instructions on RI-1040, page I-8 or RI-1040NR, page I-10.)

RI-2210A 2005RI UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS


PART 1 REQUIRED ANNUAL PAYMENT

Enter your 2005 RI income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E....................................1. 1.

Enter 80% of the amount shown on line 1...........................................................................................2. 2.

RI withheld taxes paid for 2005 from RI-1040, line 18A or RI-1040NR, lines 18A, 18C and 18D.................................................3. 3.

Subtract line 3 from line 1 - (if the result is $250.00 or less do not complete the rest of this form)...............................................4. 4.

Enter your 2004 RI tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E.................................................5. 5.

Enter the SMALLER of line 2 or line 5............................................................................................................................................6. 6.

PART 2 SHORTCUT METHODYou can use this method if you meet the following conditions (Otherwise, you must complete RI-2210 to figure your underestimating interest):

1 You made no estimated payments OR all 4 estimated payments were equal and paid by the appropriate due dates;

2 AND you did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).

Enter the amount from Part 1, line 6 above....................................................................................................................................7. 7.

Enter the total withholding and estimated tax you paid from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B, 18C and 18D.8. 8.

Underpayment - subtract line 8 from line 7.....................................................................................................................................9. 9.

Multiply line 9 by 7.9808% (.079808)..............................................................................................................................................10. 10.

If the amount on line 9 was paid on or after 4/15/06, then enter $011.

11.

If the amount on line 9 was paid before 4/15/06, then make the following calculation:

The amount on line 9 (times) the number of days paid before 4/15/06 (times) .00022 and enter the result here.................

UNDERESTIMATING INTEREST - subtract line 11 from line 10 - enter here and in the space provided on RI-1040 or RI-1040NR, line 19..........................................................................................................................................................................

12.12.

INSTRUCTIONSPURPOSE OF THIS FORM

Individuals (except qualified farmers and fishermen) should use this form to determine if their income tax was sufficiently prepaid throughout the year byhaving RI tax withheld or by paying RI estimated tax; if not, an assessment may be imposed on the underpayment of the taxes. Complete Part 1 of thisform to determine if the payment of the assessment may be avoided.

WHO CAN FILE THIS FORMYou can use this form only if you meet the following conditions 1 You made no estimated payments OR all 4 estimated payments were equal and paid bythe appropriate due dates AND 2 You are not completing the Annualization Income Worksheet on RI-2210. If you do not meet these conditions, you mustfile RI-2210. RI-2210 is available online www.tax.ri.gov or by calling our forms department at (401) 222-1111.

FARMERS AND FISHERMENIf you meet BOTH of the following tests, you may be exempt from the charge for underpayment of estimated tax: 1 Gross income from farming or fishing isat least 2/3 (two thirds) of your annual gross income AND 2 you filed form RI-1040 or RI-1040NR and paid the tax due on or before March 1, 2006. If youmeet both of these tests, write next to line 1 “EXEMPT, FARMER/FISHERMAN” and do not complete the rest of this form. Attach this form to your returnor mail to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806 if the return has been previously filed.


Line 1 Enter your 2005 Rhode Island tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E.

Line 2 Multiply line 1 by 80% (.80).

Line 3 Enter the amount of 2005 Rhode Island income taxes withheld from RI-1040, line 18A or RI-1040NR, lines 18A , 18C and 18D.

Line 4 Subtract line 3 from line 1. If the result is $250.00 or less, you do not owe any underestimating interest and need not complete the rest of thisform.

Line 5 Enter your 2004 Rhode Island income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E. If you had no federal tax lia-

bility for 2004 and you were a Rhode Island resident during all of 2004, and your 2004 federal tax was (or would have been had you been

required to file) for a full 12 months, then enter zero (0).

Line 6 Enter the SMALLER of line 2 or line 5 (including zero). If line 6 is zero, you do not owe any underestimating interest and need not complete therest of this form. However, you must attach this form to your Rhode Island return.

PART 2 SHORTCUT METHOD

Line 7 Enter the amount from part 1, line 6.

Line 8 Enter the amount of estimated and withholding tax you paid for 2005 from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B, 18C and

18D.

Line 9 Subtract line 8 from line 7.

Line 10 Multiply line 9 by 7.9808% (.079808).

Line 11 If you paid the tax balance due before 4/15/2006, multiply the number of days paid before 4/15/2006 by the amount on line 9 by .00022 andenter the amount on line 11.

Line 12 Subtract line 11 from line 10. Enter here and in the space provided on RI-1040 or RI-1040NR, line 19.

16.

RETURN MUST BE SIGNED - SIGNATURE LINE IS LOCATED ON PAGE 2mail returns to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806

22.

RI-1040

If line 17 is LARGER than line 18F, Subtract line 18F from 17. YOU OWE THIS AMOUNT. Complete RI-1040V.

Check � if RI-2210 or RI-2210A is attached - enter interest due $ or enter zero......

2005RHODE ISLAND RESIDENT INDIVIDUAL INCOME TAX RETURN

First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip Code





NAMEANDADDRESS

please printor type

ELECTORALCONTRIBUTION

If you want $5.00 ($10.00 if a joint return) to go tothis fund, check here. (See instructions. This willnot increase your tax or reduce your refund.)

YesIf you wish the 1st $2.00 ($4.00 if a joint return) to be paid to aspecific party, check the box and fill in the name of the politicalparty. Otherwise, it will be paid to a nonpartisan general account.

FILINGSTATUS Single Married filing jointly

1 2Married filing separately

3Head of Household

4Qualifying widow(er)

5

INCOME,TAX ANDCREDITS

Federal AGI (Adjusted Gross Income) - Federal Form 1040, line 37; 1040A, line 21; 1040EZ, line 4 or Telefile, line I.1. 1.

Net modifications to Federal AGI (if no modifications, enter zero on this line) - Page 2, Schedule I, Line 25.............2. 2.

Modified Federal AGI - combine lines 1 and 2 (add net increases or subtract net decreases)....................................3. 3.

Deductions - RI standard deduction (left margin) or amount from Federal Schedule A, line 28, whichever is greater.If you itemize and line 3 is over $145,950 ($72,975 if married filing separate) see itemized deduction schedule on page 4......

4.4.

Subtract line 4 from line 3..............................................................................................................................................5. 5.

Exemptions - Enter federal exemptions in box then multiply by $3,200 and enter result in 6.If line 3 is over $109,475 or you provided housing to a person displaced by Hurricane Katrina, see

worksheet on page I-4 for exemption amount....................................................................................

6.6.X $3,200 =

RI TAXABLE INCOME - subtract line 6 from line 5......................................................................................................7. 7.

RI income tax8.8A.

Check onlyone box

Check onlyone box

RI Tax Table or TaxComputation Worksheet

RI Schedule CGW RI Schedule D RI Schedule J RI-8615

A.

Other RI taxes from page 3, RI Schedule OT, line 14............................................................................................B. 8B.

RI alternative minimum tax from RI-6251, line 14.........................................................................................................9. 9.

Total RI income tax - add lines 8A, 8B and 9................................................................................................................10. 10.

RI percentage of allowable Federal credits from page 2, schedule II, line 34.............11. 11A.A.

Other RI credits - indicate credit form number(s) attach forms.. 11B.B.

RI credit for income taxes paid to other states from page 2, schedule III, line 41....... 11C.C.

Total RI credits - add lines 11A, 11B and 11C...............................................................................................................12. 12.

RI income tax after credits - subtract line 12 from line 10 (not less than zero).............................................................13. 13.

RI use/sales tax (see page I-5 of instructions)..............................................................................................................14. 14.

Total RI tax - add lines 13 and 14..................................................................................................................................15. 15.

RI checkoff contributions from page 3, schedule IV, line 8 (contributions reduce your refund or increase your balance due)......................................................................................

16.

TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS - add lines 15 and 16...............................................................17. 17.

RI 2005 income tax withheld (please attach forms W-2, 1099, etc.)...........................18. 18A.A.

2005 estimated tax payments and amount applied from 2004 return.......................... 18B.B.

Property tax relief credit from RI-1040H, line 15 or 22 (attach form RI-1040H).......... 18C.C.

RI earned income credit from page 2, RI Schedule EIC, line 50................................. 18D.D.

Other payments............................................................................................................ 18E.E.

TOTAL PAYMENTS AND CREDITS - add lines 18A, 18B, 18C, 18D and 18E..................................................... 18F.F.

19.19.

If line 18F is LARGER than 17, subtract line 17 from 18F. THIS IS THE AMOUNT YOU OVERPAID..............20. 20.

Amount of overpayment to be refunded........................................................................................................................21. 21.

Amount of overpayment to be applied to 2006 estimated tax............................................22.

PAYMENTSAND PROPERTYTAXRELIEFCREDIT

AMOUNTDUE

REFUND

Single$5,000

Married filingjointly or

Qualifyingwidow(er)

$8,300

Married filingseparately

$4,150

Head of household

$7,300

However, people over65, blind or

can beclaimed as adependent,see the RIDeduction

Schedules onpage 4, check

� this boxand attach

the schedule.

AttachForms W-2and 1099

here.

☺�

Check � ifextension is

attached.

( )

30.

Total modifications DECREASING Federal AGI - add lines 24A and 24B (Enter as a negative amount).....................................

RI-1040 2005RI SCHEDULE I RI MODIFICATIONS TO FEDERAL AGI

Modifications INCREASING Federal AGI - income from obligations of any state or its politicalsubdivisions, other than RI (attach documentation)...............................................................................

23.23A.

A.

Other modifications INCREASING Federal AGI (see instructions - attach documentation).................. 23B.B.

Total modifications INCREASING Federal AGI - add lines 23A and 23B......................................................................................... 23C.C.

Modifications DECREASING Federal AGI - income from obligations of the US government includedin Federal AGI but exempt from state income taxes (attach documentation)........................................

24.24A.

A.

Other modifications DECREASING Federal AGI (see instructions - attach documentation)................ 24B.B.

24C.C.

NET MODIFICATIONS TO FEDERAL AGI - combine lines 23C and 24C (enter here and on page 1, line 2)...................................... 25.25.

RI SCHEDULE II ALLOWABLE FEDERAL CREDITS

RI income tax from page 1, line 10.......................................................................................................................................................... 26.26.

Foreign tax credit from Federal Form 1040, line 47..................................................................................... 27.27.

Credit for child and dependent care expenses from Federal Form 1040, line 48 or 1040A, line 29........... 28.28.

Credit for the elderly or the disabled from Federal Form 1040, line 49 or 1040A, line 30.......................... 29.29.

Federal mortgage interest credit from Federal Form 8396, line 11..............................................................30.

31.

Total - add lines 27, 28, 29, 30 and 31B................................................................................................................................................. 32.32.

Tentative allowable federal credits - multiply line 32 by 25% (.25)......................................................................................................... 33.33.

MAXIMUM CREDIT - (line 26 or 33 whichever is SMALLER) - Enter here and on page 1, line 11A................................................... 34.34.

RI SCHEDULE III CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE

RI income tax (page 1, line 10) less allowable federal credits (page 2, line 34).................................................................................... 35.35.

Adjusted gross income from other state. If more than one state - see instructions............................................................................... 36.36.

Modified federal AGI - page 1, line 3...................................................................................................................................................... 37.37.

Divide line 36 by line 37.......................................................................................................................................................................... 38.38.

Tentative credit - multiply line 35 by line 38............................................................................................................................................ 39.39.

Tax due and paid to other state (see specific instructions) 40.40. Insert name of state paid ___________________ ................................

MAXIMUM TAX CREDIT (line 35, 39 or 40, whichever is the SMALLEST) Enter here and on page 1, line 11C................................ 41.41.

Page 2

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct and complete.

If you do not need forms mailed to you next year, check box. �� May the division contact your preparer about this return?

_ . _ _ _ _

Yes

YourSignature

Spouse’sSignature

Date Date


( )

� �

( )

NOTE: Attach signed copyof the other state return.

RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDIT

Rhode Island income tax from RI-1040, page 1, line 13.........................................................................................................................42.

Federal earned income credit from Federal Form 1040, line 66a; 1040A, line 41a; 1040EZ, line 8a or Federal Telefile, line L............43.

Rhode Island percentage.........................................................................................................................................................................44.

Multiply line 43 by line 44........................................................................................................................................................................45.

Enter the SMALLER of line 42 or line 45................................................................................................................................................46.

Subtract line 46 from line 45 (if zero or less, enter the amount from line 46 on line 50. Otherwise, continue to line 48)............47.

Refundable percentage............................................................................................................................................................................48.

RI refundable earned income credit - multiply line 47 by line 48............................................................................................................49.

TOTAL RI EARNED INCOME CREDIT - add line 46 and line 49. Enter here and on RI-1040, line 18D..............................................50.

42.

43.

44.

45.

46.

47.

48.

49.

50.

25%

10%

Other federal credits (see instructions for credits) from Federal Form 1040, lines 55 and 70.............. 31B.B.

If this is a RI JobsGrowth Act Modificationcheck this box.

OTHER RI SCHEDULES 2005Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

RI SCHEDULE OT OTHER RHODE ISLAND TAXES

Tax on lump-sum distributions - Federal Form 4972, line 7 or line 30, whichever applies.............................................................9. 9.

TAX ON LUMP-SUM DISTRIBUTIONS, PARENTS’ ELECTION TO REPORT CHILD’S INTEREST AND DIVIDENDS, RECAPTURE OF FEDERAL TAX CREDITS AND OTHER MISCELLANEOUS FEDERAL INCOME TAXES.

Parents’ election to report child’s interest and dividends from all Federal Form(s) 8814, line 9.....................................................10. 10.

Amount of recapture of federal tax credits and other miscellaneous federal income taxes (see instructions)...............................11. 11.

Total - add lines 9, 10 and 11...........................................................................................................................................................12. 12.


OTHER RHODE ISLAND TAXES - Multiply line 12 by line 13. Enter here and on RI-1040 or RI-1040NR, line 8B.....................14. 14.

RI-8615 TAX FOR CHILDREN UNDER AGE 14 WHO HAVE INVESTMENT INCOME

Child’s tax from Federal Form 8615, line 18....................................................................................................................................15. 15.


TAX - multiply line 15 by line 16 - Enter here and on RI-1040 or RI-1040NR, line 8A and check the RI-8615 box.......................17. 17.

Page 3

25%

25%

RI SCHEDULE IV RI CHECKOFF ��CONTRIBUTIONS

Drug program account....................................................................... 1.1.

Olympic Contribution 2.

RI Organ Transplant Fund.................................................................. 3.

RI Council on the Arts........................................................................ 4.

RI Nongame Wildlife Fund................................................................. 5.

Childhood Disease Victims’ Fund....................................................... 6.

TOTAL CONTRIBUTIONS - add lines 1, 2, 3, 4, 5, 6 and 7 - Enter here and on RI-1040 or RI-1040NR, page 1, line 16........... 8.

$1.00 $5.00 $10.00 Other

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________

Yes$1.00 Contribution($2.00 if a joint return)

..........................................................................................

NOTE: Contributions reduce your refund or increaseyour balance due.

2.

3.

4.

5.

6.

8.

RI Military Family Relief Fund............................................................ 7.$ _____________

7.

1. Add the amounts from Federal Form, Schedule A, lines 4, 9, 14, 18, 19, 26 and 27...............................................................

RI Deduction Schedules for RI-1040 or RI-1040NR, line 4 2005Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

A. STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND

DO NOT use this schedule if someone can claim you, or your spouse if filing jointly, as a dependent. Instead use RI Deduction Schedule B below.

YOU were 65 or older, (born before 01/02/1941),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1941),

Enter the number of boxes checked above...............................................................................................................................A. A.

If your filing status is ..... AND the number on line A is .... THEN your RI standard deduction is ....

Single 1 $6,250

2 7,500

Married filing jointly 1 9,300

or 2 10,300

Qualifying widow(er) 3 11,300

4 12,300

Married filing separately 1 5,150

2 6,150

3 7,150

4 8,150

Head of household 1 8,550

2 9,800

B. STANDARD DEDUCTION SCHEDULE FOR DEPENDENTSUse this schedule ONLY if someone can claim you, or your spouse if filing jointly, as a dependent.

Add $250 to your EARNED INCOME*. Enter the total here....................................................................................................1. 1.

Minimum standard deduction....................................................................................................................................................2. 2.

Enter the LARGER of line 1 or line 2........................................................................................................................................3. 3.

4.

4.

Enter the amount shown below for your filing status.

Single....................................................................

Married filing jointly or Qualifying widow(er).........

Married filing separately........................................

$5,000

8,300

4,150} .........................................................................................

Head of household............................................... 7,300

STANDARD DEDUCTION5.

Enter the SMALLER of line 3 or line 4. If under age 65 and not blind, STOP HERE and enter this amount on RI-1040or RI-1040NR, line 4. OTHERWISE, go to line 5B.................................................................................................

A.5A.

YOU were 65 or older, (born before 01/02/1941),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1941),B.

If age 65 or older or blind, multiply the number of boxes checked by: $1,250 if Single or Head of household; $1,000 ifMarried filing jointly, Married filing separately or Qualifying widow(er).......................................................................... 5B.

Add lines 5A and 5B. Enter the total here and on RI-1040 or RI-1040NR, line 4............................................................C. 5C.

*EARNED INCOME includes wages, salaries, tips, professional fees and other compensation received for personal services you performed. It also includesany amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported onFederal Form 1040, lines 7, 12 and 18 minus line 27; Federal Form 1040A, line 7 or Federal Form 1040EZ, line 1.

C. ITEMIZED DEDUCTION SCHEDULE

1.

2. Add the amounts from Federal Form, Schedule A, lines 4, 13 and 19 plus any gambling and casualty or theft lossesincluded on line 27.....................................................................................................................................................................

2.


3.


Yes. Subtract line 2 from line 1.........................................................................................................................................

4. Multiply line 3 above by 80% (.80).................................................................................................. 4.

5. Enter the amount from RI-1040 or RI-1040NR, line 3.................................................................... 5.


7.


Yes. Subtract line 6 from line 5..............................................................................................

(If you claimed a modification on RI-1040 or RI-1040NR, line 2; you must recalculate your Federal Schedule A before you complete this schedule)

8. Multiply line 7 by 3% (.03)............................................................................................................... 8.

6. Enter $145,950 ($72,975 if Married filing separately)..................................................................... 6.

9. Enter the SMALLER of line 4 or line 8...................................................................................................................................... 9.

10. Total itemized deductions - Subtract line 9 from line 1 - Enter the result here and on RI-1040 or RI-1040NR, line 4............. 10.

800

RI Schedule CGW 2005RHODE ISLAND CAPITAL GAINS WORKSHEET


RI taxable income, RI-1040 or RI-1040NR, line 7(IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM)..........................................

1.

1.

Enter the amount of capital gains from Federal Form 1040, line 13 or 1040A, line 10.......................2. 2.

Subtract line 2 from line 1 (if zero or less, enter zero).........................................................................3. 3.

Figure the tax on the amount on line 3. Use the 2005 RI Tax Table or Tax Computation Worksheet, whichever applies.............4. 4.


5.

5.} ....................................................

Is the amount on line 3 equal to or more than the amount on line 5?6.

Yes.

No.

Leave lines 6 through 8 blank; go to line 9 and check the “NO” box.

Enter the amount from line 3........................................................................................... 6.


Multiply line 7 by 2.5% (.025)..........................................................................................................................................................8. 8.

Are the amounts on lines 2 and 7 the same?9.

Yes.

No.

Leave lines 9 through 12 blank and go to line 13.

Enter the SMALLER of line 1 or line 2............................................................................ 9.

Enter the amount, if any, from line 7....................................................................................................10. 10.

Subtract line 10 from line 9. (if zero or less, enter zero)......................................................................11. 11.

Multiply line 11 by 5% (.05)..............................................................................................................................................................12. 12.

Add lines 4, 8 and 12.......................................................................................................................................................................13. 13.


15.15.

Tax on all taxable income (including capital gains). Enter the SMALLER of line 13 or line 14. Also, enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule CGW box..............................................................................

Use this form ONLY if you did not calculate your tax on Federal Schedule D AND;

11. you checked the box on Federal Form 1040, line 13, OR

22. you entered an amount on Federal Form 1040A, line 10.

You must attach this schedule to RI-1040 or RI-1040NR and check the box labeled RI Schedule CGW on line 8A.

NOTE:

••

•

•

•

•

RI Schedule DName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

2005RHODE ISLAND CAPITAL GAINS

RI taxable income, RI-1040 or RI-1040NR, line 7 (IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM).......1. 1.

Enter the SMALLER of Federal Schedule D, lines 15 or 16(if zero or less, enter zero).......................................................................

2.2.

Enter the amount from Federal Form 4952, line 4g................................3. 3.


Combine Federal Schedule D, line 7 and Federal 28% Rate GainWorksheet on page D-7, lines 1 through 5. (if zero or less, enter zero)..

5.5.

6. 6.

Enter the amount from Federal Schedule D, line 19................................7. 7.

Enter the SMALLER of line 5 above or Federal Schedule D, line 18.(if zero less, enter zero)..........................................................................

Add lines 6 and 7..................................................................................................................................8. 8.




11.

11.••

Enter the SMALLER of line 10 or 11........................................................12. 12.

Subtract line 4 from line 1. (If zero or less, enter zero)............................13. 13.

Enter the LARGER of line 12 or line 13...............................................................................................14. 14.

Figure the tax on the amount on line 14. Use the 2005 RI Tax Table or Tax Computation Worksheet, whichever applies...........15. 15.

IF LINES 11 AND 12 ARE THE SAME, SKIP LINES 16 AND 17 AND GO TO LINE 18. OTHERWISE, GO TO LINE 16.


Multiply line 16 by 2.5% (.025).........................................................................................................................................................17. 17.

IF LINES 1 AND 11 ARE THE SAME, SKIP LINES 18 THROUGH 21 AND GO TO LINE 22. OTHERWISE, GO TO LINE 18.

Enter the SMALLER of line 1 or line 9.....................................................18. 18.

Enter the amount from line 16 above. (if line 16 is blank, enter zero).....19. 19.


Multiply line 20 by 5.00% (.05).........................................................................................................................................................21. 21.

Enter the smaller of line 4 or line 7..........................................................22. 22.

IF LINE 7 IS ZERO OR BLANK, SKIP LINES 22 THROUGH 27 AND GO TO LINE 28. OTHERWISE, GO TO LINE 22.

Add lines 4 and 14........................................23. 23.

Enter the amount from line 1 above.............24. 24.

Subtract line 24 from line 23. (if zero or less, enter zero)........................25. 25.

Subtract line 25 from line 22. (if zero or less, enter zero)....................................................................26. 26.

Multiply line 26 by 6.25% (.0625).....................................................................................................................................................27. 27.

Add lines 14, 16, 20 and 26..................................................................................................................28. 28.

IF LINE 6 IS ZERO, SKIP LINES 28 THROUGH 30 AND GO TO LINE 31. OTHERWISE, GO TO LINE 28.

Subtract line 28 from line 1...................................................................................................................29. 29.

Multiply line 29 by 7.00% (.07).........................................................................................................................................................30. 30.

Add lines 15, 17, 21, 27 and 30.......................................................................................................................................................31. 31.


Tax on all taxable income (including capital gains). Enter the SMALLER of line 31 or line 32. Also, enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule D box....................................................................................

33.33.

} ........

•

•

RI-6251 2005RHODE ISLAND ALTERNATIVE MINIMUM TAX


PART 1 ALTERNATIVE MINIMUM TAX

Federal Alternative Minimum Taxable Income - Federal Form 6251, line 28..................................................................................1. 1.

Exemption2.

2.


Single or Head of householdMarried filing jointly or Qualifying widow(er)Married filing separately

$115,050153,450

76,725

and line 1 is not over then enter on line 2

$36,55050,10025,050

Subtract line 2 from line 1................................................................................................................................................................3. 3.

If you figured your tax on RI Schedule D or CGW, complete part 2 and enter the amount from line 32 here. If you figured yourtax using the tax table or tax rate schedule and line 3 is less than $175,000 ($87,500 if Married filing separately) then multiplyline 3 by 6.5% (.065). Otherwise, multiply line 3 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result.

4.

4.

Alternative minimum tax foreign tax credit - Federal Form 6251, line 32............................................5. 5.

RI Alternative minimum tax - subtract line 13 from line 8 (if zero or less enter zero). Enter here and on RI-1040 or RI-1040NR,page 1, line 9....................................................................................................................................................................

14.14.

PART 2 ALTERNATIVE MINIMUM TAX USING MAXIMUM CAPITAL GAINS RATESEnter the amount from line 3 above................................................................................................................................................15. 15.

Amount from RI Schedule D, line 9 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)......16. 16.

Amount from RI Schedule D, line 7 or RI Schedule CGW enter zero (refigured for AMT, if necessary)17. 17.

Add lines 16 and 17.....................................................................................................................18. 18A.A.

Amount from RI Schedule D, line 4 or RI Schedule CGW, line 2 (refigured for AMT, if necessary) 18B.B.

Enter the SMALLER of line 18A or 18B...................................................................................... 18C.C.

Enter the SMALLER of line 15 or line 18C...................................................................................................................................... 19.19.

Subtract line 19 from line 15............................................................................................................................................................ 20.20.


21.21.

Amount from RI Schedule D, line 16 or RI Schedule CGW, line 7 (refigured for AMT, if necessary).22. 22.

Enter the SMALLER of line 15 or line 16............................................................................................23. 23.

Enter the SMALLER of line 22 or line 23 (if zero, go to line 26).......................................................24. 24.

Multiply line 24 by 2.50% (.025)......................................................................................................................................................25. 25.


Multiply line 26 by 5.00% (.05)........................................................................................................................................................27. 27.

IF LINE 17 IS ZERO OR BLANK, SKIP LINES 28 AND 29 AND GO TO LINE 30. OTHERWISE, GO TO LINE 28.


Multiply line 28 by 6.25% (.0625)....................................................................................................................................................29. 29.

Add lines 21, 25, 27 and 29.............................................................................................................................................................30. 30.


31.

31.

Enter the SMALLER of lines 30 or 31 here and on line 4 above....................................................................................................32. 32.

Tentative minimum tax - subtract line 7 from line 4.........................................................................................................................8. 8.

RI tax from RI-1040 or RI-1040NR, page 1, line 8A............................................................................9. 9.

Foreign tax credit - RI-1040 or RI-1040NR, line 27................................10. 10.

RI Rate....................................................................................................11. 11.

RI income tax less foreign tax credit - subtract line 12 from line 9..................................................................................................

12. 12.Multiply line 10 by line 11.....................................................................................................................

13. 13.

25%

}.....

RI Rate.................................................................................................................................................6. 6.

Multiply line 5 by line 6....................................................................................................................................................................7. 7.

25%

(If line 1 is OVER the amount shown above for your filing status, see instructions on RI-1040, page I-8 or RI-1040NR, page I-10.)

RI-2210A 2005RI UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS



Enter your 2005 RI income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E....................................1. 1.

Enter 80% of the amount shown on line 1...........................................................................................2. 2.

RI withheld taxes paid for 2005 from RI-1040, line 18A or RI-1040NR, lines 18A, 18C and 18D.................................................3. 3.

Subtract line 3 from line 1 - (if the result is $250.00 or less do not complete the rest of this form)...............................................4. 4.

Enter your 2004 RI tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E.................................................5. 5.

Enter the SMALLER of line 2 or line 5............................................................................................................................................6. 6.

PART 2 SHORTCUT METHODYou can use this method if you meet the following conditions (Otherwise, you must complete RI-2210 to figure your underestimating interest):

1 You made no estimated payments OR all 4 estimated payments were equal and paid by the appropriate due dates;

2 AND you did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).

Enter the amount from Part 1, line 6 above....................................................................................................................................7. 7.

Enter the total withholding and estimated tax you paid from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B, 18C and 18D.8. 8.

Underpayment - subtract line 8 from line 7.....................................................................................................................................9. 9.

Multiply line 9 by 7.9808% (.079808)..............................................................................................................................................10. 10.

If the amount on line 9 was paid on or after 4/15/06, then enter $011.

11.

If the amount on line 9 was paid before 4/15/06, then make the following calculation:

The amount on line 9 (times) the number of days paid before 4/15/06 (times) .00022 and enter the result here.................

UNDERESTIMATING INTEREST - subtract line 11 from line 10 - enter here and in the space provided on RI-1040 or RI-1040NR, line 19..........................................................................................................................................................................

12.12.

INSTRUCTIONSPURPOSE OF THIS FORM

Individuals (except qualified farmers and fishermen) should use this form to determine if their income tax was sufficiently prepaid throughout the year byhaving RI tax withheld or by paying RI estimated tax; if not, an assessment may be imposed on the underpayment of the taxes. Complete Part 1 of thisform to determine if the payment of the assessment may be avoided.

WHO CAN FILE THIS FORMYou can use this form only if you meet the following conditions 1 You made no estimated payments OR all 4 estimated payments were equal and paid bythe appropriate due dates AND 2 You are not completing the Annualization Income Worksheet on RI-2210. If you do not meet these conditions, you mustfile RI-2210. RI-2210 is available online www.tax.ri.gov or by calling our forms department at (401) 222-1111.

FARMERS AND FISHERMENIf you meet BOTH of the following tests, you may be exempt from the charge for underpayment of estimated tax: 1 Gross income from farming or fishing isat least 2/3 (two thirds) of your annual gross income AND 2 you filed form RI-1040 or RI-1040NR and paid the tax due on or before March 1, 2006. If youmeet both of these tests, write next to line 1 “EXEMPT, FARMER/FISHERMAN” and do not complete the rest of this form. Attach this form to your returnor mail to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806 if the return has been previously filed.


Line 1 Enter your 2005 Rhode Island tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E.

Line 2 Multiply line 1 by 80% (.80).

Line 3 Enter the amount of 2005 Rhode Island income taxes withheld from RI-1040, line 18A or RI-1040NR, lines 18A , 18C and 18D.

Line 4 Subtract line 3 from line 1. If the result is $250.00 or less, you do not owe any underestimating interest and need not complete the rest of thisform.

Line 5 Enter your 2004 Rhode Island income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18E. If you had no federal tax lia-

bility for 2004 and you were a Rhode Island resident during all of 2004, and your 2004 federal tax was (or would have been had you been

required to file) for a full 12 months, then enter zero (0).

Line 6 Enter the SMALLER of line 2 or line 5 (including zero). If line 6 is zero, you do not owe any underestimating interest and need not complete therest of this form. However, you must attach this form to your Rhode Island return.

PART 2 SHORTCUT METHOD

Line 7 Enter the amount from part 1, line 6.

Line 8 Enter the amount of estimated and withholding tax you paid for 2005 from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B, 18C and

18D.

Line 9 Subtract line 8 from line 7.

Line 10 Multiply line 9 by 7.9808% (.079808).

Line 11 If you paid the tax balance due before 4/15/2006, multiply the number of days paid before 4/15/2006 by the amount on line 9 by .00022 andenter the amount on line 11.

Line 12 Subtract line 11 from line 10. Enter here and in the space provided on RI-1040 or RI-1040NR, line 19.

RI-1040H 2005RHODE ISLAND PROPERTY TAX RELIEF CLAIM

First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip code





PART 1 ANSWER THE FOLLOWING QUESTIONS TO DETERMINE IF YOU QUALIFY FOR PROPERTY TAX RELIEF

I hereby certify that the property taxes accrued and used for the purpose of the property tax relief credit have been or will be paid by me and there are no delinquent property taxes on my homestead.

YourSignature

Spouse’sSignature

Date Date


( )

� �

Were you a legal resident of Rhode Island for all of 2005..............................................................................................................A. A.

Did you live in a household or rent a dwelling that was subject to property tax.............................................................................B. B.

Are you current for property taxes or rent due on the homestead for all prior years......................................................................C. C.

Are you current on 2005 property taxes or rent and will pay any unpaid installments....................................................................D. D.

Was your household income $30,000 or less (from part 2, line 8 below).......................................................................................E. E.

IF YOU ANSWER NO TO ANY OF THESE QUESTIONS, YOU ARE NOT ELIGIBLE FOR THIS CREDIT. STOP HERE. DO NOT COMPLETE THIS FORM.

PART 2 ENTER ALL INCOME RECEIVED BY YOU AND OTHER MEMBERS LIVING IN YOUR HOUSEHOLD

Adjusted Gross Income from Federal Form 1040, line 37; 1040A, line 21; 1040EZ, line 4 or Telefile, item IIf no federal return is filed, complete page 2, part 6 and enter result on line 8 below....................................................................

1.1.

Non-taxable interest and dividends.................................................................................................................................................2. 2.

Capital gains not included in line 1..................................................................................................................................................3. 3.

Social Security (including Medicare premiums) and Railroad Retirement Benefits not included in line 1......................................4. 4.

Worker’s compensation and tax exempt pensions..........................................................................................................................5. 5.

Cash public assistance payments (welfare, etc.)............................................................................................................................6. 6.

Other non-taxable income - specify: ________________________ ............................................................................................7. 7.

TOTAL 2005 HOUSEHOLD INCOME - add lines 1 through 7 or enter amount from page 2, part 6, line 37................................8. 8.

PART 3 ADDITIONAL INFORMATION

Enter your date of birth....................................................................................................................................................................9A. 9A.

Enter spouse's date of birth.............................................................................................................................................................9B. 9B.

Were you or your spouse disabled and receiving Social Security Disability payments during 2005..............................................9C. 9C.

Indicate the number of persons in your household.........................................................................................................................9D. 9D.

PART 4 TO BE COMPLETED BY HOMEOWNERS ONLY

Enter the amount of property taxes you paid or will pay for 2005...................................................................................................10. 10.

Enter the amount from line 8 above....................................................................................................11. 11.

Enter percentage from computation table on back page....................................................................12. 12.

Multiply amount on line 11 by percentage on line 12......................................................................................................................13. 13.

Tentative credit - line 10 minus line 13 (if line 13 is greater than line 10, then enter zero)............................................................14. 14.

PROPERTY TAX RELIEF (line 14 or $250.00 whichever is LESS) enter here and on RI-1040EZ, line 10C or RI-1040, line 18C.15. 15.

PART 5 TO BE COMPLETED BY RENTERS ONLY

Multiply the amount on line 16 by 20%...........................................................................................................................................17. 17.






Enter amount of rent you paid in 2005............................................................................................................................................16. 16.

Enter landlord’s name and address

YES NO

YES NO

YES NO

YES NO

YES NO

YES NO

/ / / /

Landlord’s Name Landlord’s Address

%

%

PART 6 WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME

IF YOU DO NOT FILE A FEDERAL TAX RETURN, USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME.

Social Security (including Medicare premiums) and Railroad Retirement benefits.........................................................................23. 23.

Unemployment benefits, worker’s compensation............................................................................................................................24. 24.

Wages, salaries, tips, etc.................................................................................................................................................................25. 25.

Dividends and interest (taxable and nontaxable)............................................................................................................................26. 26.

Business and Farm income (net of expenses)................................................................................................................................27. 27.

Pension and annuity income (taxable and nontaxable)...................................................................................................................28. 28.

Rental income (net of expenses).....................................................................................................................................................29. 29.

Partnership, estate and trust income...............................................................................................................................................30. 30.

Total gain on sale or exchange of property......................................................................................................................................31. 31.

Loss on sale or exchange of property (capital losses are limited to $3,000.00).............................................................................32. 32.

Cash public assistance (welfare, etc.).............................................................................................................................................33. 33.

Alimony and support money............................................................................................................................................................34. 34.

Nontaxable military compensation and cash benefits......................................................................................................................35. 35.

Other taxable income, please specify: _____________________ .................................................................................................36. 36.

TOTAL 2005 HOUSEHOLD INCOME - add lines 23 through 36, enter here and on form RI-1040H, page 1, line 8....................37. 37.

COMPUTATION TABLE INSTRUCTIONS

Read down the column titled household income until you find the income range that includes the amount shown on line 8.

Read across from the income range line determined in step 1 to find the percentof income allowed as a credit. Enter this percentage on line 12 or line 19, whichever applies.

GENERAL INSTRUCTIONS

If you are filing a Rhode Island income tax return and claiming a property taxrelief credit, attach RI-1040H to your Rhode Island income tax return. Yourproperty tax relief credit will decrease any income tax due or increase anyincome tax refund. If you are not required to file a Rhode Island income taxreturn, Form RI-1040H may be filed without attaching it to a Rhode Islandincome tax return.

WHO MAY QUALIFYTo qualify for the property tax relief credit you must meet all of the followingconditions:a) If you are 65 years of age or older (born BEFORE 01/02/1941) or a disabled

person who has received social security disability payments during 2005,you will receive the full amount of property tax relief for which you qualify.However, if you are not 65 years of age or older or not a disabled personwho has received social security disability payments during 2005, yourclaim for property tax relief will be held until June 30, 2006. At that time,the Tax Administrator shall make payments to each such claimant propor-tionately, based on the unexpended appropriation, pursuant to R.I.G.L.Chapter 44-33.

b) You must have been a legal resident of Rhode Island for the entire calen-dar year 2005.

c) Your household income must have been $30,000.00 or less.d) You must have lived in a household or rented a dwelling that was subject to

property taxes.e) You must be current on property tax due on your homestead for all prior

years and on any current installments.

WHO MAY CLAIM CREDITIf you meet all of the qualifications outlined above, you should complete FormRI-1040H to determine if you are entitled to a credit. Only one person of ahousehold may claim the credit. If you and one or more qualified individualseach rent or own a homestead within a single dwelling, you may each file aclaim. The right to file a claim does not survive a person's death; therefore aclaim filed on behalf of a deceased person cannot be allowed. If the claimantdies after having filed a timely claim, the amount thereof will be disbursed toanother member of the household as determined by the Tax Administrator.

WHEN AND WHERE TO FILEYour property tax relief claim should be filed as soon as possible afterDecember 31, 2005. However, no claim for the year 2005 will be allowedunless such claim is filed by April 15, 2006. However, an extension for filingmay be allowed at the Tax Administrator's discretion for sickness, absence orother disability. Mail your property tax relief claim to the Rhode Island Divisionof Taxation - One Capitol Hill - Providence, RI 02908-5806.

IMPORTANT DEFINITIONSWhat is meant by "homestead" - The term "homestead" means your Rhode

Island dwelling, whether owned or rented, and so much of the land aroundit as is reasonably necessary for the use of the dwelling as a home, but notexceeding one acre. It may consist of a part of a multi-dwelling, a multi-purpose building or another shelter in which people live. It may be anapartment, a rented room, a mobile home or a farm.

What is meant by a "household" - The term "household" means one or morepersons occupying a dwelling unit and living as a single nonprofit house-keeping unit. Household does not mean bona fide lessees, tenants orroomers and borders on contract.

What is meant by "household income" - The term "household income" meansall income received both taxable and nontaxable by all persons of a house-hold in a calendar year while members of the household.

What is meant by "rent paid for occupancy only" - The term "rent paid for occu-pancy only" means the gross rent paid only for the right of occupying yourhomestead. If you rented furnished quarters, or if utilities were furnished,such as heat, electricity, etc., then you must reduce the amount of grossrent by the reasonable rental value (not cost) of the furniture and the rea-sonable value of such utilities as were furnished.

LIMITATIONS ON CREDITUnder the provisions of Section 44-33-16, a claim for relief shall exclude alltaxes or rent paid with public assistance funds. The maximum amount of cred-it allowable under Chapter 44-33, Property Tax Relief Act, for calendar year2005 is $250.00. In event that more than one person owns the residence, thetaxes will be divided by the owner's share.

Percentage of incomeallowable as credit

Householdincome

1 person3%4%5%6%6%

2 or more3%4%5%5%6%

Less than 6,0016,001 - 9,000

9,001 - 12,00012,001 - 15,00015,001 - 30,000

Step 1

Step 2

RI-1040H 2005RHODE ISLAND PROPERTY TAX RELIEF CLAIM

First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip code





PART 1 ANSWER THE FOLLOWING QUESTIONS TO DETERMINE IF YOU QUALIFY FOR PROPERTY TAX RELIEF

I hereby certify that the property taxes accrued and used for the purpose of the property tax relief credit have been or will be paid by me and there are no delinquent property taxes on my homestead.

YourSignature

Spouse’sSignature

Date Date


( )

� �

Were you a legal resident of Rhode Island for all of 2005..............................................................................................................A. A.

Did you live in a household or rent a dwelling that was subject to property tax.............................................................................B. B.

Are you current for property taxes or rent due on the homestead for all prior years......................................................................C. C.

Are you current on 2005 property taxes or rent and will pay any unpaid installments....................................................................D. D.

Was your household income $30,000 or less (from part 2, line 8 below).......................................................................................E. E.

IF YOU ANSWER NO TO ANY OF THESE QUESTIONS, YOU ARE NOT ELIGIBLE FOR THIS CREDIT. STOP HERE. DO NOT COMPLETE THIS FORM.

PART 2 ENTER ALL INCOME RECEIVED BY YOU AND OTHER MEMBERS LIVING IN YOUR HOUSEHOLD

Adjusted Gross Income from Federal Form 1040, line 37; 1040A, line 21; 1040EZ, line 4 or Telefile, item IIf no federal return is filed, complete page 2, part 6 and enter result on line 8 below....................................................................

1.1.

Non-taxable interest and dividends.................................................................................................................................................2. 2.

Capital gains not included in line 1..................................................................................................................................................3. 3.

Social Security (including Medicare premiums) and Railroad Retirement Benefits not included in line 1......................................4. 4.

Worker’s compensation and tax exempt pensions..........................................................................................................................5. 5.

Cash public assistance payments (welfare, etc.)............................................................................................................................6. 6.

Other non-taxable income - specify: ________________________ ............................................................................................7. 7.

TOTAL 2005 HOUSEHOLD INCOME - add lines 1 through 7 or enter amount from page 2, part 6, line 37................................8. 8.

PART 3 ADDITIONAL INFORMATION

Enter your date of birth....................................................................................................................................................................9A. 9A.

Enter spouse's date of birth.............................................................................................................................................................9B. 9B.

Were you or your spouse disabled and receiving Social Security Disability payments during 2005..............................................9C. 9C.

Indicate the number of persons in your household.........................................................................................................................9D. 9D.

PART 4 TO BE COMPLETED BY HOMEOWNERS ONLY

Enter the amount of property taxes you paid or will pay for 2005...................................................................................................10. 10.






PART 5 TO BE COMPLETED BY RENTERS ONLY

Multiply the amount on line 16 by 20%...........................................................................................................................................17. 17.






Enter amount of rent you paid in 2005............................................................................................................................................16. 16.

Enter landlord’s name and address

YES NO

YES NO

YES NO

YES NO

YES NO

YES NO

/ / / /

Landlord’s Name Landlord’s Address

%

%

PART 6 WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME

IF YOU DO NOT FILE A FEDERAL TAX RETURN, USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME.

Social Security (including Medicare premiums) and Railroad Retirement benefits.........................................................................23. 23.

Unemployment benefits, worker’s compensation............................................................................................................................24. 24.

Wages, salaries, tips, etc.................................................................................................................................................................25. 25.

Dividends and interest (taxable and nontaxable)............................................................................................................................26. 26.

Business and Farm income (net of expenses)................................................................................................................................27. 27.

Pension and annuity income (taxable and nontaxable)...................................................................................................................28. 28.

Rental income (net of expenses).....................................................................................................................................................29. 29.

Partnership, estate and trust income...............................................................................................................................................30. 30.

Total gain on sale or exchange of property......................................................................................................................................31. 31.

Loss on sale or exchange of property (capital losses are limited to $3,000.00).............................................................................32. 32.

Cash public assistance (welfare, etc.).............................................................................................................................................33. 33.

Alimony and support money............................................................................................................................................................34. 34.

Nontaxable military compensation and cash benefits......................................................................................................................35. 35.

Other taxable income, please specify: _____________________ .................................................................................................36. 36.

TOTAL 2005 HOUSEHOLD INCOME - add lines 23 through 36, enter here and on form RI-1040H, page 1, line 8....................37. 37.

COMPUTATION TABLE INSTRUCTIONS

Read down the column titled household income until you find the income range that includes the amount shown on line 8.

Read across from the income range line determined in step 1 to find the percentof income allowed as a credit. Enter this percentage on line 12 or line 19, whichever applies.


If you are filing a Rhode Island income tax return and claiming a property taxrelief credit, attach RI-1040H to your Rhode Island income tax return. Yourproperty tax relief credit will decrease any income tax due or increase anyincome tax refund. If you are not required to file a Rhode Island income taxreturn, Form RI-1040H may be filed without attaching it to a Rhode Islandincome tax return.

WHO MAY QUALIFYTo qualify for the property tax relief credit you must meet all of the followingconditions:a) If you are 65 years of age or older (born BEFORE 01/02/1941) or a disabled

person who has received social security disability payments during 2005,you will receive the full amount of property tax relief for which you qualify.However, if you are not 65 years of age or older or not a disabled personwho has received social security disability payments during 2005, yourclaim for property tax relief will be held until June 30, 2006. At that time,the Tax Administrator shall make payments to each such claimant propor-tionately, based on the unexpended appropriation, pursuant to R.I.G.L.Chapter 44-33.

b) You must have been a legal resident of Rhode Island for the entire calen-dar year 2005.

c) Your household income must have been $30,000.00 or less.d) You must have lived in a household or rented a dwelling that was subject to

property taxes.e) You must be current on property tax due on your homestead for all prior

years and on any current installments.

WHO MAY CLAIM CREDITIf you meet all of the qualifications outlined above, you should complete FormRI-1040H to determine if you are entitled to a credit. Only one person of ahousehold may claim the credit. If you and one or more qualified individualseach rent or own a homestead within a single dwelling, you may each file aclaim. The right to file a claim does not survive a person's death; therefore aclaim filed on behalf of a deceased person cannot be allowed. If the claimantdies after having filed a timely claim, the amount thereof will be disbursed toanother member of the household as determined by the Tax Administrator.

WHEN AND WHERE TO FILEYour property tax relief claim should be filed as soon as possible afterDecember 31, 2005. However, no claim for the year 2005 will be allowedunless such claim is filed by April 15, 2006. However, an extension for filingmay be allowed at the Tax Administrator's discretion for sickness, absence orother disability. Mail your property tax relief claim to the Rhode Island Divisionof Taxation - One Capitol Hill - Providence, RI 02908-5806.

IMPORTANT DEFINITIONSWhat is meant by "homestead" - The term "homestead" means your Rhode

Island dwelling, whether owned or rented, and so much of the land aroundit as is reasonably necessary for the use of the dwelling as a home, but notexceeding one acre. It may consist of a part of a multi-dwelling, a multi-purpose building or another shelter in which people live. It may be anapartment, a rented room, a mobile home or a farm.

What is meant by a "household" - The term "household" means one or morepersons occupying a dwelling unit and living as a single nonprofit house-keeping unit. Household does not mean bona fide lessees, tenants orroomers and borders on contract.

What is meant by "household income" - The term "household income" meansall income received both taxable and nontaxable by all persons of a house-hold in a calendar year while members of the household.

What is meant by "rent paid for occupancy only" - The term "rent paid for occu-pancy only" means the gross rent paid only for the right of occupying yourhomestead. If you rented furnished quarters, or if utilities were furnished,such as heat, electricity, etc., then you must reduce the amount of grossrent by the reasonable rental value (not cost) of the furniture and the rea-sonable value of such utilities as were furnished.

LIMITATIONS ON CREDITUnder the provisions of Section 44-33-16, a claim for relief shall exclude alltaxes or rent paid with public assistance funds. The maximum amount of cred-it allowable under Chapter 44-33, Property Tax Relief Act, for calendar year2005 is $250.00. In event that more than one person owns the residence, thetaxes will be divided by the owner's share.

Percentage of incomeallowable as credit

Householdincome

1 person3%4%5%6%6%

2 or more3%4%5%5%6%

Less than 6,0016,001 - 9,000

9,001 - 12,00012,001 - 15,00015,001 - 30,000

Step 1

Step 2

Rhode Island Application for Automatic Extension of Time ToFile Rhode Island Individual Income Tax ReturnRI-4868

APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE RHODE ISLAND INDIVIDUAL INCOME TAX RETURN

STATE OF RHODE ISLAND Application for Extension of TimeDIVISION OF TAXATION * ONE CAPITOL HILL, PROVIDENCE, RI 02908-5806

RI-4868ENTER AMOUNT

ENCLOSED $

DETACH HERE AND MAIL WITH YOUR PAYMENT

2005

A. Tentative RI income tax

B. Total tax withheld, payments & credits

C. Balance Due (line A less line B)

0 0

Date Paid Check Number Amount

$

NEW FOR 2005!You can now use Form RI-4868 to obtain an automatic 6 monthextension of time to file your Rhode Island income tax return. You nolonger need to file form RI-2688.

GENERAL INSTRUCTIONSUse Form RI-4868 to apply for 6 more months to file Form RI-1040,RI-1040NR or RI-1040EZ.

EXTENSION OF TIMEIf you meet all the following tests, the Rhode Island extension formneed not be filed.

1. You are not required to make payment with Rhode Islandextension form; and

2. You file a proper Federal extension form; and3. Your request for extension covers the same time period for

both Rhode Island and Federal purposes.If the you meet the criteria above, you must attach a copy of FederalForm 4868 or the electronic acknowledgement you receive from theIRS to the front of the Rhode Island return when it is filed.

If you do not meet the tests above and must file a Rhode Islandrequest for extension, you should:

1. Prepare the Rhode Island Extension Form RI-4868.2. Clearly show the full amount properly estimated as Rhode

Island tax for the year 2005.3. File the extension with the Rhode Island Division of Taxation

on or before April 15, 2006, the due date for filing Rhode Islandincome tax returns; and

4. Pay the amount of Rhode Island tax due as calculated on FormRI-4868.

5. Be sure to attach a copy of the Form RI-4868 to the front of theRhode Island return when it is filed.

6. Retain the top portion of this form for your records. Detach andreturn the lower portion with your payment.

ADDITIONAL INFORMATIONA taxpayer living or traveling outside the United States on April 15 isgranted a special, automatic two-month extension without having tofile the initial Form RI-4868.The filing or granting of an extension of time to file does not extendthe time for payment of tax due on the return.

HOW TO PREPARE YOUR PAYMENT?Make your check or money order payable to the "R.I. Division ofTaxation." Do not send cash. Make sure your name and addressappear on your check or money order. Write "Form RI-4868", yourdaytime phone number and social security number on your check or money order. If you are filing a joint return, enter the socialsecurity number shown first on your return.

PAYMENT BY CREDIT CARD

Contact the service provider listed on this page and follow theirinstructions. Enter on page 1 of Form RI-1040, RI-1040NR or RI-1040EZ in the upper left corner the confirmation number you weregiven at the end of the transaction and the amount of your tax pay-ment (not including the convenience fee). See tax return instructionsfor more details.

Telephone: 1-800-2PAY-TAX (1-800-272-9829)Internet: www.officialpayments.com


Spouse’s Social Security Number, if joint payment

City State Zip

Name(s)

Address

RI-4868 2005

Enter tentative tax computation

WHAT IS FORM RI-1040V AND DO YOU NEEDTO USE IT?it is a statement you send with your payment of any balance due onForm RI-1040EZ, line 11; Form RI-1040, line 19 or Form RI-1040NR, line 19. Using Form RI-1040V allows us to process yourpayment more accurately and efficiently. We strongly encourageyou to use Form RI-1040V, but there is no penalty if you do not doso.

HOW TO FILL IN FORM RI-1040V

Box 1. Enter your name(s) and address as shown on your return.

Box 2. Enter your social security number and your spouse’s socialsecurity number in the boxes provided.

Box 3. Enter the first four letters of your last name. See examplesbelow.Name...................................... EnterJohn Brown ............................ BROWJuan DeJesus ........................ DEJEJoan A. Lee ............................ LEENancy McCarthy .................... MCCAHelen O’Neill .......................... ONEIPedro Torres-Lopez .............. TORR

Box 4. Enter the amount of the payment you are making. Also enterbelow for your records.

RI-1040V 2005Rhode Island Payment Voucher

DO NOT STAPLE OR ATTACH THIS VOUCHER TO YOUR PAYMENT

DETACH HERE AND MAIL WITH YOUR PAYMENT

4. ENTER AMOUNTENCLOSED

$

3. ENTER THE FIRST FOUR LETTERS OF YOUR LASTNAME

0 0

RI-1040V2. Your Social Security Number

Spouse’s Social Security Number, if joint payment

City State Zip

1. Name(s)

Address

RI-1040V 2005STATE OF RHODE ISLAND Payment VoucherDIVISION OF TAXATION * ONE CAPITOL HILL, PROVIDENCE, RI 02908-5806

DO NOT STAPLE OR ATTACH THIS VOUCHER TO YOUR PAYMENT

STATE OF RHODE ISLAND Payment VoucherDIVISION OF TAXATION * ONE CAPITOL HILL, PROVIDENCE, RI 02908-5806

RI-1040V4. ENTER

AMOUNTENCLOSED

$

3. ENTER THE FIRST FOUR LETTERS OF YOUR LAST NAME

3

4

1

2 0 0

2. YOUR SOCIAL SECURITY NUMBER

1. NAME(S)

ADDRESS

CITY STATE ZIP

SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT

Date Paid Check Number Amount

$

RI-1040V 2005

HOW TO PREPARE YOUR PAYMENTMake your check or money order payable to the “RI Division ofTaxation.” Do not send cash. Make sure your name and addressappear on your check or money order. Write “Form RI-1040V,” yourdaytime phone number and social security number on your check ormoney order. If you are filing a joint return, enter the social securityshown first on your return.

HOW TO SEND IN YOUR RETURN, PAYMENTAND RI-1040VRetain the top portion of this form for your records. Detach andreturn the lower portion with your payment. DO NOT staple or oth-erwise attach your payment of RI-1040V to your return or to eachother. Instead, just put them loose in the envelope. If an envelopecame with your tax package, please use it to mail your tax return,payment and Form RI-1040V. If you do not have that envelope oryou used a paid preparer, mail your return, payment and Form RI-1040V to:

The Rhode Island Division of TaxationOne Capitol HillProvidence, RI 02908-5806

PAYMENT BY CREDIT CARD

Contact the service provider listed on this page and follow theirinstructions. Enter on page 1 of Form RI-1040EZ, RI-1040 or RI-1040NR in the upper left corner the confirmation number you weregiven at the end of the transaction and the amount of your tax pay-ment (not including the convenience fee).

Telephone: 1-800-2PAY-TAX (1-800-272-9829)

Internet: www.officialpayments.com

This booklet contains returns and instructions for fil-ing the 2005 Rhode Island Resident IndividualIncome Tax Return. Read the instructions in thisbooklet carefully. For your convenience we haveprovided “line by line instructions” which will aid youin completing your return. Please print or type sothat it will be legible. Check the accuracy of yourname(s), address and social security number(s).

Most resident taxpayers will only need to completethe first two pages of Form RI-1040. Those taxpay-ers claiming modifications to federal adjusted grossincome must complete page 2, schedule I.Taxpayers claiming a credit for income taxes paid toanother state must complete page 2, schedule III.

Nonresidents and part-year residents will file theirRhode Island Individual Income Tax Returns onForm RI-1040NR. These forms and instructions areavailable upon request at local libraries, Post Officebranches or the Rhode Island Division of Taxation -One Capitol Hill - Providence, RI 02908-5801.

Complete your 2005 Federal Income Tax Returnfirst. It is the basis for preparing your Rhode Islandincome tax return. In general, the Rhode Islandincome tax is based on your federal taxableincome.

Accuracy and attention to detail in completing thereturn in accordance with these instructions willfacilitate the processing of your tax return. You mayfind the following points helpful in preparing yourRhode Island Income Tax Return.

WHO MUST FILE A RETURN

Resident individuals – Every resident individual ofRhode Island required to file a federal income taxreturn must file a Rhode Island individual incometax return (RI-1040).

A resident individual who is not required to file afederal income tax return may be required to file aRhode Island income tax return if his/her income forthe taxable year is in excess of the sum of his/herfederal personal exemptions.

“Resident” means an individual who is domiciled inthe State of Rhode Island or an individual whomaintains a permanent place of abode in RhodeIsland and spends more than 183 days of the yearin Rhode Island.

For purposes of the above definition, domicile isfound to be a place an individual regards as his orher permanent home – the place to which he or sheintends to return after a period of absence. A domi-cile, once established, continues until a new fixedand permanent home is acquired. No change ofdomicile results from moving to a new location if theintention is to remain only for a limited time, even ifit is for a relatively long duration. For a marriedcouple, normally both individuals have the samedomicile.

Any person asserting a change in domicile must

show:

(1) an intent to abandon the former domicile,(2) an intent to acquire a new domicile and(3) actual physical presence in a new domicile.

JOINT AND SEPARATE RETURNS

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

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

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

SEPARATE RETURNS: Individuals filing separatefederal income tax returns must file separateRhode Island income tax returns.

MILITARY PERSONNEL

Under the provisions of the Soldiers and SailorsCivil Relief Act, the service pay of members of thearmed forces can only be subject to income tax bythe state of which they are legal residents. Place oflegal residence at the time of entry into the serviceis normally presumed to be the legal state of resi-dence and remains so until legal residence inanother state is established and service records arechanged accordingly. The Rhode Island incometax is imposed on all the federal taxable income ofa resident who is a member of the armed forces,

regardless of where such income is received.

Military pay received by a nonresident service per-son stationed in Rhode Island is not subject toRhode Island income tax. This does not apply toother income derived from Rhode Island sources,e.g., if the service person holds a separate job, notconnected with his or her military service, incomereceived from that job is subject to Rhode Islandincome tax. Income derived from Rhode Islandsources by the service person’s spouse is subject

to Rhode Island income tax.

Internal Revenue Code provisions governingarmed forces pay while serving in a “combat zone”or in an area under conditions that qualify forHostile Fire Pay are applicable for Rhode Islandpurposes.

DECEASED TAXPAYERS

If the taxpayer died before filing a return for 2005,the taxpayer’s spouse or personal representativemust file and sign a return for the person who diedif the deceased was required to file a return. A per-sonal representative can be an executor, adminis-trator or anyone who is in charge of the taxpayer’sproperty.

The person who files the return should write“deceased” after the deceased’s name and showthe date of death in the name and address spaceon the return.

If you are claiming a refund as a surviving spousefiling a joint return with the deceased, no other formis needed to have the refund issued to you.However, all other filers requesting a refund due thedeceased, must file Form RI-1310, Statement ofPerson Claiming Refund Due a DeceasedTaxpayer, to claim the refund.

WHEN TO FILE

Your return must be filed not later than April 15,2006.

If the due date of your return falls on a Saturday,Sunday or Rhode Island legal holiday, the returnwill be due on the next working day.

EXTENSION OF TIME

Any extension of time granted for filing an individualincome tax return shall not operate to extend thetime for the payment of any tax due on such return.

In General - (1) An individual who is required to file a Rhode

Island income tax return shall be allowed anautomatic six month extension of time to filesuch return.

(2) An application must be prepared in duplicate onform RI-4868.

(3) The original of the application must be filed onor before the date prescribed for the filing of thereturn of the individual with the Rhode IslandDivision of Taxation.

(4) Such application for extension must show thefull amount properly estimated as tax for suchtaxpayer for such taxable year, and such appli-cation must be accompanied by the full remit-tance of the amount properly estimated as taxwhich is unpaid as of the date prescribed for thefiling of the return.

NOTE: If no payment is required to be made withyour Rhode Island extension form and you are filinga federal extension form for the same period oftime, then you do not need to submit the RhodeIsland form. Attach a copy of the Federal Form4868 or the electronic acknowledgement youreceive from the IRS to your Rhode Island individ-ual income tax return at the time it is submitted.

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2005 INSTRUCTIONS FOR FILING RI-1040(FOR RHODE ISLAND RESIDENTS FILING FORM RI-1040)


WHERE TO FILE

Mail your return to:STATE OF RHODE ISLANDDivision of TaxationOne Capitol Hill Providence, RI 02908 – 5806

WHERE TO GET FORMS

As far as practical, tax forms and instructions aremailed directly to taxpayers. Additional forms maybe obtained from:

The website http://www.tax.ri.govThe Division of Taxation (401) 222-1111

Forms may also be obtained at many local librariesand Post Office branches.

MISSING OR INCORRECT FORM W-2

This is the form furnished to you by your employer,which shows the amount of your income tax with-held by them, and a copy of it must accompanyyour Rhode Island income tax return if you are toreceive credit for such withheld tax. Only youremployer can issue or correct this form. If you havenot received a Form W-2 from your employer byFebruary 15, 2006 or if the form which you havereceived is incorrect, contact your employer assoon as possible.

ROUNDING OFF TO WHOLE DOLLARS

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

CHANGES IN YOUR FEDERAL TAXABLEINCOME OR FEDERAL TAX LIABILITY

You must report to the Rhode Island Division ofTaxation any change or correction in federal taxableincome or federal tax liability as reported on yourfederal income tax return, whether resulting fromthe filing of an amended federal return or otherwise.Such report must be made within 90 days after fil-ing an amended federal return or final determina-tion of such change by the Internal RevenueService.Use Form RI-1040X.

RHODE ISLAND LOTTERY PRIZES

Winnings and prizes received from the RhodeIsland Lottery are taxable under the Rhode Islandpersonal income tax law and are includable in theincome of both residents and nonresidents alike.

SIGNATURE

You must sign your Rhode Island income tax returnand both husband and wife must sign their jointreturn. An unsigned return cannot be processed.

Any paid preparer who prepares a taxpayer’s returnmust also sign as “preparer”. If a firm or corpora-tion prepares the return, it should be signed in thename of the firm or corporation.

If you wish to allow the Tax Division to contact yourpaid preparer should questions arise about yourreturn, check the appropriate box above the prepar-er’s name.

Don’t need forms mailed to you next year?Taxpayers who pay someone else to prepare theirreturns probably do not need a booklet mailed tothem each year. If you do not need a bookletmailed to you next year, check the box below thesignature line. The Division of Taxation will sendyou a postcard as a reminder to see your preparer.Telling us that you do not need a booklet next yearwill help us to reduce printing and mailing costs.

PAYMENTS OR REFUNDS

Any tax due must be paid in full with your return.Complete Form RI-1040V. Make check or moneyorder payable to the Rhode Island Division ofTaxation and send them with your return to theRhode Island Division of Taxation, One Capitol Hill,Providence, RI 02908-5806. An amount due ofless than one dollar ($1) need not be paid.

A refund will be made if an overpayment of incometax is shown on your return, unless you indicate onyour return that such overpayment is to be creditedto your estimated tax liability for 2006. No otherapplication for refund is necessary. Please notethat no refund can be made unless your return isproperly signed. Refunds of less than $1.00 will notbe paid unless specifically requested.

ESTIMATED INCOME TAX

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

RI-1040HPROPERTY TAX RELIEF CREDIT

Full year Rhode Island residents who meet certainrequirements may be able to take advantage of theproperty tax relief credit. The credit will be appliedto decrease your income tax due or increase yourrefund.

Claim for the property tax relief credit is made onForm RI-1040H. A copy of the Form RI-1040H isincluded in the income tax booklet or may beobtained at libraries, Post Office branches or fromthe Rhode Island Division of Taxation, One CapitolHill, Providence, RI 02908-5801.

Taxpayers who are required to file a RI-1040 andwho qualify for the property tax relief credit shouldsubmit Form RI-1040H with their Rhode Islandincome tax return. However, if you are claiming anautomatic extension of time to file your RI incometax return (RI-1040), you are still required to fileyour RI-1040H no later than April 15, 2006. Anextension of time for filing your RI-1040H may beallowed at the Tax Administrator’s discretion forsickness, absence or other disability.

NET OPERATING LOSS DEDUCTIONS

The Rhode Island Personal Income Tax law relatingto Net Operating Loss deduction (NOL) has beenamended by enactment of RIGL §44-30-2.8 andRIGL §44-30-87.1

Under the provisions of section 44-30-2.8, the five(5) year carry back provision for years ending in2001 and 2002 provided by the Job Creation andWorker Assistance Act of 2002 (P.L.107-147) forfederal tax purposes shall not be allowed for RhodeIsland tax purposes.

If a taxpayer has already filed a return claiming afive (5) year carry back, he/she must file a RhodeIsland amended return on form RI-1040X.

Under the provisions of section 44-30-87.1, forlosses incurred for taxable years beginning on orafter January 1, 2002, an NOL deduction may notbe carried back for Rhode Island personal incometax purposes, but will only be allowed as a carry for-ward for the number of succeeding years as provid-ed in IRS Sec. 172. A carry forward can only beused on the Rhode Island return to the extent thatthe carry forward is used on the federal return.

Should you have any questions regarding this mat-ter, please call the Personal Income Tax Section at(401) 222-3911.

BONUS DEPRECIATION

A bill passed disallowing the new federal bonusdepreciation for Rhode Island tax purposes. Whenfiling a Rhode Island tax return any bonus depreci-ation taken for federal purposes must be addedback to income as a modification on Schedule 1,line 23B for Rhode Island purposes. In subsequentyears, when federal depreciation is less than whatpreviously would have been allowed, the differencemay be deducted from income as a modification onSchedule 1, line 24B for Rhode Island purposes.

A separate schedule of depreciation must be keptfor Rhode Island purposes. The gain or loss on thesale or other disposition of the asset is to be deter-mined, for Rhode Island purposes, using the RhodeIsland depreciation schedule.

EXAMPLE: A company bought equipment afterSeptember 11, 2001 that cost $10,000 and had a10 year life and qualified for 30% bonus deprecia-tion. Depreciation for federal purposes in the firstyear was $3,700 (30% X $10,000) + (10% x 7,000).Normal depreciation in the first year would havebeen $1,000. The Company should add back onSchedule I, line 23b of RI-1040 the amount of$2,700 ($3,700 - $1,000). The company shouldwrite on line 23b the words “Bonus DepreciationAdjustment”. In subsequent years the companyshould deduct $300 ($1000 - $700) each year whiledepreciation lasts. The deduction should be on line24b of RI-1040 and they should write in the words“Bonus Depreciation Adjustment”.

If a taxpayer has already filed a return, a form RI-1040X should be filed. Questions on this proce-dure should be addressed by calling the PersonalIncome Tax Section at (401) 222-3911.

SECTION 179 DEPRECIATION

Rhode Island passed a bill disallowing the increasein the section 179 depreciation under the Jobs &Growth Tax Relief Reconciliation Act of 2003.Section 179 depreciation will remain limited to$25,000 for Rhode Island income tax purposes.When filing your Rhode Island tax return any addi-tional section 179 depreciation taken must beadded back to federal adjusted gross income as amodification on RI-1040, page 2, schedule I, line23B. In subsequent years, when federal deprecia-tion is less than what previously would have beenallowed, the difference may be deducted from fed-eral adjusted income as a modification on RI-1040,page 2, schedule I, line 24B.

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Page I-3

A separate schedule of depreciation must be keptfor Rhode Island purposes. The gain or loss on thesale or other disposition of the asset is to be deter-mined, for Rhode Island purposes, using the RhodeIsland depreciation schedule.

FAMILY EDUCATION ACCOUNTS(Tuition Savings Program – Section 529)

A modification decreasing federal adjusted grossincome may be claimed for contributions made toRhode Island’s tuition savings program “529 plan”.The maximum modification shall not exceed $500,$1,000 if a joint return, regardless of the number ofaccounts. Taxpayers should claim the modificationon Schedule I, line 24b and write in the words“Tuition Savings Program”. If the funds are rolledover to a Tuition Savings Plan of another state orare an unqualified withdrawal, recapture isrequired.Taxpayers may also take a modification decreasingfederal adjusted gross income in the amount of anyqualified withdrawal or distribution from the “TuitionSaving Program” which is included in federaladjusted gross income. Taxpayers should claim themodification on Schedule I, line 24b and write in thewords “Tuition Savings Program”.

RHODE ISLAND TAX CREDITS

Rhode Island law provides special Rhode Island taxcredits which may be applied against the RhodeIsland income tax. Before claiming any credits, tax-payers should refer to the Rhode Island law and/orregulations for specific requirements for each cred-it such as carryover provisions and the order inwhich the credits must be used. Taxpayers claim-ing credits must attach the proper form(s) and otherdocumentation to the return; failure to do so willresult in disallowance of the credit. The following isa brief list of the current Rhode Island state taxcredits:

(1) Investment Tax Credit (RI-3468) – for manu-facturing and other property. RIGL 44-31

(2) Daycare Assistance and Development Credit(RI-2441) – for employers and others providingdaycare to employees. RIGL 44-47

(3) Historic Residence Credit – for approved res-idence rehabilitation. RIGL 44-33.1

(4) Historic Commercial Building Credit – forapproved commercial rehabilitation. RIGL 44-33.2

(5) Residential Lead Abatement Income TaxCredit (RI-6238) – for qualified lead hazardremoval or mitigation. RIGL 44-30.3

(6) Research and Development Property Credit(RI-7695P) – for property in laboratory or exper-imental research. RIGL 44-32-2

(7) Research and Development Expense Credit(RI-7695E) – for federally defined excess RIexpenses in laboratory or experimentalresearch. RIGL 44-32-3

(8) Qualifying Widow(er) Credit (RI-SP01) – forRI qualifying widow(er) age 65 with dependentchild. RIGL 44-30-26

(9) Residential Renewable Energy SystemCredit – for specific types of residential sys-tems approved by the RI energy office. RIGL44-57

(10) Employers’ Worksite Adult EducationCredit (RI-6324) – for employers offering spe-cific types of adult education. RIGL 44-46

(11) Jobs Training Expenses Credit (RI-2949) –for training specifically approved by the RIHuman Resource Investment Council. RIGL42-64.6

(12) Motion Picture Production Tax Credit - forcertified production costs as determined by theRhode Island Film and Television Office. RIGL44-31.2.

INTEREST

Any tax not paid when due, including failure to payadequate estimated tax, is subject to interest at therates of 12% in 2005 and 12% in 2006. Interest onrefunds of tax overpayments will be paid at the rateof 12% if the refund is not paid within 90 days of thedue date or the date the completed return was filed,whichever is later.

PENALTIES

The law provides for penalties in the following cir-cumstances:Failure to file an income tax return.Failure to pay any tax due on or before the duedate.Preparing or filing a fraudulent income tax return.

USE OF FEDERAL INCOME TAX INFOR-MATION

All amounts reported from the Federal Forms 1040,1040A, 1040EZ, Telefile, 1040NR and 1040NR-EZas well as those reported on Form RI-1040 are sub-ject to verification and audit by the Rhode IslandDivision of Taxation.The Rhode Island Division of Taxation and theInternal Revenue Service exchange income taxinformation to verify the accuracy of the informationreported on Federal and Rhode Island income taxreturns.

PAYMENT BY CREDIT CARDTo Pay by Credit Card. You may use yourAmerican Express® Card, Discover® Card, Visa®Card or MasterCard® card. To pay by credit card,call toll free or access by Internet the serviceprovider listed on this page and follow the instruc-tions of the provider. A convenience fee will becharged by the service provider based on theamount you are paying. You will be told what thefee is during the transaction and you will have theoption to either continue or cancel the transaction.You can also find out what the fee will be by callingthe provider’s toll-free automated customer servicenumber or visiting the provider’s Web Site shownbelow. If you paid by credit card, enter on page 1of Form RI-1040 in the upper left corner the confir-mation number you were given at the end of thetransaction and the amount of your tax payment(not including the convenience fee).

You may also use this method for making 2006Rhode Island estimated income tax payments.

Official Payments Corporation1-800-2PAY-TAX (1-800-272-9829)On line payments

www.officialpayments.comCustomer Service1-877-754-4413

OTHER QUESTIONS

Obviously the foregoing general instructions andthe specific instructions for completing the returnform(s) which follow will not answer all questionsthat may arise. If you have any doubt regardingcompletion of your return, further assistance maybe obtained at the Division of Taxation, One CapitolHill, Providence RI 02908-5801 or by callingTaxpayer Assistance at (401) 222-1040.

SPECIFIC INSTRUCTIONS Most resident taxpayers will only need to completethe first 2 pages of Form RI-1040. Those taxpayersclaiming modifications to federal adjusted grossincome, allowable federal credits, Rhode Islandearned income credit or credit for taxes paid toanother state must complete the appropriateschedule on page 2 of Form RI-1040. Additionally,on page 3 a taxpayer may elect to make variouscheckoff contributions. These contributions willincrease your tax due or reduce your refund.

Taxpayers reporting a tax for children under age 14who have investment income must complete RI- 8615.

NAME AND ADDRESSIf the name or address shown on the return is

incorrect, print or type any necessary correction onthe return. If you did not receive the booklet andpre-addressed return, please complete the identifi-cation portion of the return, including the city ortown of legal residence.

ELECTORAL SYSTEM CONTRIBUTION You may designate a contribution of five dollars($5) or ten dollars ($10) if married and filing a jointreturn, to the account for the public financing of theelectoral system. The first two dollars ($2) or fourdollars ($4) if married and filing a joint return, up to

a total of two hundred thousand dollars ($200,000)collectively for all parties and the nonpartisanaccount, shall be allocated only to political partieswhich at the preceding general election, nominateda candidate for governor and such candidate polledat least 5 percent of the entire vote cast in the statefor governor. The remaining funds shall be allocat-ed for the public financing of campaigns for gover-nor. An electoral system contribution will NOT increaseyour tax due or reduce your refund.

DESIGNATION OF POLITICAL PARTYIf you don’t name a political party, your contributionwill by credited to the nonpartisan general accountor you can check the box and designate a politicalparty. If you designate: (1) a political party which did not receive at least 5

percent of the entire vote for Governor in thepreceding general election,

(2) a non-existent political party,(3) a particular office,(4) an individual officeholder or political figure or(5) a national party which is not a state party, your electoral system contribution will be credited tothe nonpartisan general account. If you designatemore than one political party, your contribution willbe credited to the first political party named.

FILING STATUSCheck the appropriate box to indicate your filingstatus. Generally your filing status for Rhode Islandincome tax purposes is the same as for Federalincome tax purposes.

Line 1 – Federal Adjusted Gross Income: Enteryour federal adjusted gross income from FederalForm 1040, line 37; 1040A, line 21; 1040EZ, line 4;Telefile line I; 1040NR, line 34 or 1040NR-EZ, line10.

Line 2 – Modifications: Enter your net modifica-tions from schedule I, line 25. Schedule I is foundon page 2 of Form RI-1040 and is discussed furtherin these instructions.

Line 3 – Modified Federal Adjusted GrossIncome: Determine your modified federal adjustedgross income by combining the amount on line 1with the amount on line 2.

Line 4 – Deductions: Enter your RI standarddeduction or amount from Federal Schedule A, line28, whichever is greater.

Single $5,000Married Joint $8,300

Qualifying Widow(er) $8,300Married Separate $4,150

Head of Household $7,300

If you or your spouse were age 65 or older (bornbefore 01/02/1941) or blind at the end of 2005 seethe RI Standard Deduction Schedule A on page 4 todetermine the amount of your standard deduction.If you use the Schedule to determine the amount ofyour standard deduction, you must attach theschedule to your RI-1040.

If someone else can claim you on their return youmust complete the RI Standard DeductionSchedule B to determine the amount of your stan-dard deduction. If you use the Schedule to deter-mine the amount of your standard deduction, youmust attach the schedule to your RI-1040.

If you itemize your deductions and line 3 is morethan $145,950 ($72,975 if married filing separate),you need to recalculate your itemized deductionsbased on your modified federal adjusted grossincome. Complete the RI Itemized DeductionSchedule on page 4. If you use the Schedule todetermine the amount of your standard deduction,you must attach the schedule to your RI-1040.

If you are filing married filing joint or marriedfiling separate, you may itemize your deduc-tions on your RI return even if you do not

itemize on your federal return. Calculate your item-ized deductions on your Federal Schedule A.Compare the amount to your RI standard deductionand enter the larger amount.

Line 5 - Subtract line 4 from line 3.

Number of Exemptions: Enter the number ofexemptions from Federal Form 1040, line 6d or1040A, line 6d in the box on line 6. If you are filinga Federal 1040EZ or Federal Telefile Form thenenter the amount from the chart below in the box online 6.

Amount on Federal Enter in box on1040EZ, line 5 RI-1040, line 6

Less than 5,000 05,000 08,200 1

10,000 013,200 116,400 2

Amount on Federal Enter in box onTelefile line J(2) RI-1040, line 6D

0 03,200 16,400 2

Line 6 – Exemption Amount: Multiply the numberof exemptions in the box by $3,200. However, if line 3 is more than $109,475 or you pro-vided housing to a person displaced by HurricaneKatrina, see worksheet below to compute yourexemption amount.

Line 7 – Rhode Island Taxable Income: Subtractline 6 from line 5.

Line 8A – Rhode Island Income Tax: Enter the RIincome tax from the RI Tax Table or ComputationWorksheet, RI Schedule CGW, RI Schedule D, RISchedule J or RI-8615. Check the box to indicatethe method used to calculate the RI income tax.Check only one box.

Line 8B – Other RI Taxes: Enter the amount fromRI Schedule OT, page 3, line 14. Use this line toreport any tax from lump-sum distributions, parents’election to report child’s interest and dividends,recapture of federal tax credits and miscellaneousfederal taxes.

Line 9 – Rhode Island Alternative Minimum Tax:If you are reporting an alternative minimum tax onyour federal income tax return, you must completeForm RI-6251 and enter the amount from RI-6251,line 14 on Form RI-1040, page 1, line 9. Attach acopy of Form RI-6251 to your RI-1040.

If you have claimed modifications to federaladjusted gross income on line 2, you mustrecalculate your federal alternative mini-

mum tax based on your modified federal adjustedgross income. If you did not report a federal alter-native minimum tax, but a federal alternative mini-mum tax would be required based on your modifiedfederal adjusted gross income, you must calculatea federal alternative minimum tax based on yourmodified federal adjusted gross income for RhodeIsland purposes and complete RI-6251.

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Multiply line 2 by line 9...............................................................................................................................................................

Deduction for exemption. Subtract line 10 from line 3. Enter here and on RI-1040 or RI-1040NR, page 1, line 6................

EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, line 6

Is the amount on RI-1040 or RI-1040NR, line 3 more than the amount shown on line 6 below?4.

No. STOP HERE! Enter the amount from line 3 above on RI-1040 or RI-1040NR, page 1, line 6.

Yes. Continue to line 5.

Multiply $3,200 by the total number of exemptions claimed in box on RI-1040 or RI-1040NR, page 1, line 6........................

1.1.

Enter the amount from RI-1040 or RI-1040NR, page 1, line 3...............................................................5. 5.

6.

6.


Single

Married filing jointly or Qualifying widow(er)

Married filing separately

then enter on line 6

$145,950

218,950

109,475 } .............................................

Head of household 182,450

Subtract line 6 from line 5. If the result is more than $122,500 ($61,250 if Married filing separately),then STOP HERE you CANNOT take a deduction for exemptions. Otherwise, enter the result here...

7.

7.

Divide line 7 by $2,500 ($1,250 if Married filing separately). If the result is not a whole number,increase it to the next higher whole number (for example, increase 0.0004 to 1)..................................

8.8.

Multiply line 8 by 2% (.02) and enter the result as a decimal....................................................................................................9. 9.

10. 10.

11. 11.

_ . _ _ _ _

Multiply $500 by the total number of guests listed on Federal Form 8914, part I. Do not enter more than $2,000. (If you are entering an amount on this line, you must attach Federal Form 8914 to your RI-1040 or RI-1040NR) .................

2. 2.

Add lines 1 and 2.......................................................................................................................................................................3. 3.

Line 10 – Total Rhode Island Income Tax: Addlines 8A, 8B and 9.

Line 11A – Rhode Island Percentage ofAllowable Federal Credits: Enter the amount ofallowable federal credits from page 2, schedule II,line 34.

Line 11B – Other Rhode Island Credits: Enteramount of other Rhode Island credits and list thecredit form number on line 11B. Attach a copy ofthe appropriate credit form to your RI-1040. A list-ing and a description of the various Rhode Islandcredits are available in the general instructions.

Line 11C - Credit for Taxes Paid to Other States:Enter amount of credit for taxes paid to other statesfrom page 2, schedule III, line 41. If credit isclaimed for taxes paid to more than one state, makea separate calculation of each state on Form RI-1040MU. This form can be obtained by contactingthe RI Division of Taxation at One Capitol Hill -Providence, RI 02908-5801 or by calling (401) 222-1111.

Line 12 – Total Rhode Island Credits: Add lines11A, 11B and 11C.

Line 13 – Rhode Island Tax after Credits:Subtract line 12 from line 10 (if zero or less enterzero).

Line 14 – Rhode Island Use/Sales Tax: Enter theamount of Rhode Island Use/Sales Tax from line 6on the worksheet below.

What is a Use Tax? A Use Tax is a tax on the use of tangible personalproperty in a state where the property has not beensubject to the sales tax. Rhode Island Use Taxapplies when merchandise purchased outside ofRhode Island is brought into Rhode Island. Salesand use taxes are complementary taxes and areassessed at the same rate. In Rhode Island thesales and use tax rate is 7%. The Rhode IslandUse Tax is most often due when merchandise sub-ject to the sales tax in Rhode Island is purchasedfrom an out-of-state vendor who did not collect theRhode Island tax and the property is subsequentlyused in this state. Common examples of transac-tions from which use tax liability may arise are mailorder catalog sales and toll-free “800” purchasesand purchases made over the internet.

What is taxable?The same items that are subject to the Rhode

Island Sales Tax are subject to the use tax. Sometypical examples of taxable items are jewelry, com-puters and electronic equipment. Clothing andfootwear are not taxable.

How do I file and pay?To report use tax, please complete the RhodeIsland Individual Consumer’s Use/Sales Tax work-sheet below.

Line 15 – Total Rhode Island Tax: Add lines 13and 14.

Line 16 – Rhode Island Checkoff Contributions:Enter the amount of checkoff contributions frompage 3, schedule IV, line 8. A list of the checkoffcontributions are contained later in these instruc-tions. These checkoff contributions will increaseyour tax due or reduce your refund.

Line 17 – Total Rhode Island Tax and CheckoffContributions: Add lines 15 and 16.

Line 18A – Rhode Island Income Tax Withheld:Enter total amount of Rhode Island 2005 incometax withheld. (Attach state copy of all forms W-2,1099s, etc. to the front of the return) Credit forRhode Island income tax withheld will be allowedonly for those amounts supported by attached W-2s, 1099s, etc.

Line 18B – 2005 Estimated Payments andAmount Applied from 2004 Return: Enter theamount of estimated payments on 2005 Form RI-1040ES and the amount applied from your 2004return.

Line 18C – Property Tax Relief Credit: Enter theamount of allowable property tax relief credit fromForm RI-1040H line 15 or 22, whichever is applica-ble. If you are filing a Rhode Island Form RI-1040,attach a copy of form RI-1040H to the front of yourRI-1040. However, if you are not required to file aform RI-1040, you may file a Form RI-1040H sepa-rately to claim your property tax relief credit.Property tax relief claims must be filed no later thanApril 15, 2006.

Line 18D – RI Earned Income Credit: Enteramount from RI Schedule EIC, page 2, line 50. Ifyou are claiming a RI earned income credit youmust attach RI Schedule EIC to your RI-1040.

Line 18E – Other Payments: Enter any other pay-ments, including pass-through withholding paid onyour behalf from form RI 1099-PT, box 8 (attach

Form RI 1099-PT to your return) and any advancepayments made with your application for an auto-matic extension of time to file (Form RI-4868).Attach a copy of Form RI-4868 to your return andcheck the box on RI-1040, page 1 to the right of line18.

Line 18F – Total Payments and Credits: Add lines18A, 18B, 18C, 18D and 18E.

Line 19 – Balance Due: If the amount on line 17 isgreater than the amount of line 18F, SUBTRACTline 18F from line 17 and enter the balance due online 19. This is the amount you owe. This amountis payable in full with your return. Complete FormRI-1040V. Send payment and Form RI-1040V withyour return. An amount due of less than one dollar($1) need not be paid.

If you owe underestimating interest, complete FormRI-2210 or Form RI-2210A. Indicate the amount ofinterest due from RI-2210, line 12 or line 22 or formRI-2210A, line 12 in the space provided on line 19.Add the interest to the amount due, enter the totalon line 19 and include the total amount due withyour return.

Line 20 – Overpayment: If the amount on line 18Fis greater than the amount on line 17 thenSUBTRACT line 17 from line 18F and enter theoverpayment on line 20.

Line 21 – Refund: Enter the amount of the over-payment on line 20 that is to be refunded. Refundsof less than $1.00 will not be paid unless specifical-ly requested.

Line 22 - Overpayment to be applied to 2006:Enter the amount of overpayment on line 20, whichis to be applied to your 2006 estimated tax. (SeeGeneral Instructions)

SCHEDULE I – MODIFICATIONS TO FED-ERAL ADJUSTED GROSS INCOME

Line 23A – Modifications increasing federaladjusted gross income: Enter income from obli-gations of any state or its political subdivision, otherthan Rhode Island.

Line 23B – Other Modifications: Enter theamount of other adjustments increasing federaladjusted gross income (attach explanation). Thesemay include: (1) Rhode Island fiduciary adjustment as benefici-

ary of an estate or trust under Section 44-30-17;

(2) Income distributed to a resident beneficiary of atrust which was previously taxed to the grantorof the trust for federal income tax purposes butwas not taxable as investment income prior tothe amendment of Section 44-28-7(d);

(3) Interest on indebtedness incurred or continuedto purchase or carry obligations or securitiesthe income of which is exempt from RhodeIsland personal income tax, to the extent suchinterest has been deducted in determining fed-eral adjusted gross income or taxable income;

(4) Family Education Accounts(5) Bonus depreciation that has been taken for fed-

eral purposes that must be added back toRhode Island income. (See general instruc-tions for more details).

(6) Increased Section 179 depreciation that hasbeen taken for federal purposes that must beadded back to Rhode Island income. (See gen-eral instructions for more details).

Page I-5

INDIVIDUAL CONSUMER’S USE/SALES TAX WORKSHEETfor RI-1040, page 1, line 14

Schedule of purchases subject to the use/sales tax (if you need more space to list your purchases, attach a separate sheet).

1.

1A.

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

Rhode Island percentage......................................................................3. 3.

Amount of tax - multiply line 2 by line 3................................................4. 4.

Credit for taxes paid in other states on the items listed on line 1.........5. 5.

TOTAL AMOUNT DUE - subtract line 5 from line 4 - enter here andon RI-1040, page 1, line 14...................................................................

6. 6.

1B.

1C.

A.

B.

C.

7%

KEEP FOR YOUR RECORDS - YOU DO NOT NEED TO ATTACH THIS WORKSHEET TO YOUR RETURN.

Line 23C – Total Modifications IncreasingFederal Adjusted Gross Income: Add lines 23Aand 23B.

Line 24A - Modifications Decreasing FederalAdjusted Gross Income: Enter income from obli-gations of the United States Government to theextent included in adjusted gross income for feder-al tax purposes but exempt for state purposes.Example – US Government Series E bond interest.Taxpayers claiming these modifications must sub-mit a schedule showing the source and amount ofincome claimed to be exempt.

Line 24B - Other modifications: Enter the amountof other adjustments decreasing federal adjustedgross income (attach explanation). These mayinclude:(1) Rhode Island fiduciary adjustment as benefici-

ary of an estate or trust under Section 44-30-17;

(2) Interest or dividend income on obligations orsecurities of any authority, commission orinstrumentality of the United States to the extentincluded in gross income for federal income taxpurposes but exempt from state income taxesunder the laws of the United States;

(3) Elective deduction for new research and devel-opment facilities. (attach form RI-1040RD);

(4) Railroad Retirement benefits included in grossincome for federal income tax purposes butexempt from state income taxes under the lawsof the United States;

(5) Qualifying investment in a certified venture cap-ital partnership;

(6) Family Education Accounts – Enter amount ofmodification decreasing federal AGI from RI-1040FEA;

(7) Tuition Saving Program (section 529 accounts)- A modification decreasing federal adjustedgross income may be claimed for any contribu-tions made to an account under the tuition sav-ings program. The maximum modification shallnot exceed $500, $1,000 if a joint return.

(8) Exemptions from tax on profit or gain for writers,composers and artists residing within a sectionof the defined Economic Development Zonewithin the cities of Pawtucket & Providence andthe Town of Westerly and creating artistic workswhile a resident of the Zone. Taxpayers claim-ing these modifications must submit a scheduleshowing the source and amount of incomeclaimed to be exempt.

(9) Depreciation that has not been taken for feder-al purposes because of the bonus depreciationthat must be subtracted from Rhode Islandincome. (See general instructions for moredetails).

(10) Depreciation that has not been taken for fed-eral purposes because of the increased section179 depreciation was not taken originally. (Seegeneral instructions for more details).

(11) Allowable modification for performance basedcompensation realized by an eligible employeeunder the Rhode Island Jobs Growth Act.Taxpayers claiming this modification mustcheck the box to the right of line 24.

Line 24C – Total Modifications DecreasingFederal Adjusted Gross Income: Add lines 24Aand 24B and enter as a negative number.

Line 25 – Net Modifications: Combine lines 23Cand 24C (Enter here and on RI-1040, page 1, line

2).

SCHEDULE II - ALLOWABLE FEDERALCREDITS

Line 26 – Rhode Island Income Tax: Enter theamount from Form RI-1040, page 1, line 10.

Line 27 – Foreign Tax Credit: Enter the amountfrom Federal Form 1040, line 47 or 1040NR, line45.

Line 28 – Credit for Child and Dependent CareExpenses: Enter the amount from Federal Form1040, line 48; 1040A, line 29 or 1040NR, line 43.

Line 29 – Credit for Elderly or the Disabled:Enter the amount from Federal Form 1040, line 49or 1040A, Line 30.

Line 30 – Federal Mortgage Interest Credit:Enter the amount from Federal Form 8396, line 11.

Line 31A - This line has been left intentionally blankfor use on the 2006 Rhode Island Income Tax retun.Do not enter any amount on this line.

Line 31B – Other Federal Credits: Enter theamount of allowable federal credits from FederalForm 1040, lines 55 and 70 or 1040NR, lines 49and 63.Allowable Federal Credits included on FederalForm 1040, lines 55 and 70:(1) 3468 Investment Credit(2) 6478 Credit for Alcohol Used as Fuel (3) 6765 Credit for Increasing Research Activities(4) 8586 Low-Income Housing Credit(5) 8826 Disabled Access Credit(6) 8830 Enhanced Oil Recovery Credit (7) 8835 Renewable Electricity Production Credit (8) 8845 Indian Employment Credit(9) 8846 Credit for Employer Social Security and

Medicare Taxes Paid on Certain Employees(10) 8847 Credit for Contributions to Selected

Community Development Corporations(11) 8801 Credit for Prior Year Minimum Tax (12) 8834 Qualified Electric Vehicle Credit(13) 8844 Empowerment Zone Employment

Credit(14) 4136 Credit for Federal Tax Paid on Fuels

Line 32 – Total Allowable Federal Credits: Addlines 27, 28, 29, 30 and 31B.

Line 33 – Multiply the amount on line 32 by 25%

Line 34 - Maximum Credit: Enter the amount fromline 26 or 33, whichever is less. Enter here and onform RI-1040, page 1, line 11A.

SCHEDULE III – CREDIT FOR INCOMETAXES PAID TO ANTHER STATE

Line 35 – Rhode Island Income Tax: Enter theamount from page 1, line 10 less allowable federalcredits from page 2, schedule II, line 34.

Line 36 – Adjusted Gross Income from OtherState(s): Enter the amount of adjusted grossincome derived from other states. If state incometax has been paid to more than one other state, pre-pare a separate calculation for each state, on FormRI-1040MU. This form can be obtained by contact-ing the Rhode Island Division of Taxation at OneCapitol Hill, Providence, RI 02908-5801 or calling(401) 222-1111.

Line 37 – Modified Federal AGI: Enter amountfrom page 1, line 3.Line 38 – Divide line 36 by line 37.

Line 39 – Tentative Credit: Multiply the amount online 35 by the percentage on line 38.

Line 40 – Tax Due and Paid to Other State: Enterthe amount of income tax due and paid to the otherstate. A signed copy of the return filed with theother state must be attached to your Rhode IslandForm RI-1040. If you owe no tax to the other stateand are to be refunded all the taxes withheld or paidto the other state, enter $0.00 on line 40.

Line 41 – Maximum Credit for Tax Paid to OtherStates: Enter the amount on line 35, line 39 or line40, whichever is the smallest. Enter here and onpage 1, line 11C.

RI SCHEDULE EIC – RHODE ISLANDEARNED INCOME CREDIT

Line 42 – Rhode Island Income Tax: Enter theamount from RI-1040, line 13.

Line 43 – Federal Earned Income Credit: Enterthe amount of Federal Earned Income Credit fromFederal Form 1040, line 66a; 1040A, line 41a;1040EZ, line 8a or telefile line L.

Line 44 – The Rhode Island percentage for 2005 is25%.

Line 45 – Multiply line 43 by line 44.

Line 46 – Enter the SMALLER of line 42 or line 45.

Line 47 – Subtract line 46 from line 45. If line 46 isgreater than or equal to line 45, skip lines 48 and 49and enter the amount from line 46 on line 50.Otherwise continue to line 48.

Line 48 – The refundable Rhode Island percentageis 10%.

Line 49 – Rhode Island Refundable EarnedIncome Credit: Multiply line 47 by line 48.

Line 50 – Total Rhode Island Earned IncomeCredit: Add line 49 and line 46. Enter here and onRI-1040, line 18D.

SCHEDULE IV – RHODE ISLAND CHECK-OFF CONTRIBUTIONS

NOTE: These checkoff contributions will increaseyour tax due or reduce your refund. All checkoffcontributions are voluntary.

Lines 1 through 8 – Contributions: A contributionto the following programs may be made by check-ing the appropriate box(es) or by entering theamount you want to contribute. All such contribu-tions are deposited as general revenues.

(1) Drug Program Account(2) Olympic Contribution(3) Rhode Island Organ Transplant Fund(4) Rhode Island Council on the Arts(5) Rhode Island Non-game Wildlife Appropriation(6) Childhood Disease Victims’ Fund(7) RI Military Family Relief Fund

Line 8 – Total Contributions: Add lines 1, 2, 3, 4,5, 6 and 7 then enter the total here and on page 1,line 16.

RI SCHEDULE OT – OTHER RHODEISLAND TAXESComplete this schedule if you are reporting afederal tax on lump-sum distributions, parents’ elec-tion to report child’s interest and dividends, a recap-ture of federal tax credits or other miscellaneousfederal income taxes.

Page I-6

Line 9 – Tax on Lump-sum Distributions: Enterthe amount from Federal Form 4972, line 7 or line30.

Line 10 – Tax on Parents’ Election To ReportChild’s Interest and Dividends: Enter all theamounts from each Federal Form 8814, line 9.

Line 11 – Tax on Amount of Recapture ofFederal Tax Credits and Other MiscellaneousFederal Income Taxes: Enter the amount of recap-ture of federal tax credits and any other miscella-neous federal income taxes that you are claiming.Miscellaneous Federal Taxes may include, but arenot limited to:(1) Recapture of Mortgage Credit Certificate(2) Tax on Accumulation Distribution of Trusts

Line 12 – Add lines 9, 10 and 11.

Line 13 - The Rhode Island percentage for 2005 is25%.

Line 14 – Other RI Taxes: Multiply line 12 by line13. Enter here and on RI-1040, line 8B.

RI-8615 – TAX FOR CHILDREN UNDER

AGE 14 WHO HAVE INVESTMENT INCOME

(FOR TAXPAYERS WHO FILED FEDERAL FORM8615)

Line 15 – Enter the amount from Federal Form8615, Line 18

Line 16 – The Rhode Island percentage for 2005 is25%.

Line 17 – Tax: Multiply line 15 by line 16. Enterhere and on RI-1040, page 1, line 8A and check theRI-8615 box.

RI SCHEDULE CGW – RHODE ISLAND CAPITAL GAIN WORKSHEET

Use this schedule only if you did not calculate yourtax on Federal Schedule D AND 1. You checked offthe box on Federal Form 1040, line 13 OR 2. Youentered an amount on Federal Form 1040A, line10.

Line 1 – Enter the amount of RI taxable incomefrom page 1, line 7.

Line 2 – Enter the amount of capital gain distribu-tions from Federal Form 1040, line 13 or FederalForm 1040A, line 10.

Line 3 – Subtract line 2 from line 1.

Line 4 – Figure the tax on the amount on line 3.Use the RI Tax Tables or the RI Tax ComputationWorksheet, whichever applies.

Line 5 – Enter the smaller of the amount on line 1or:

Single $29,700Married Joint $49,650Qualifying Widower $49,650Head of House $39,800Married Separate $24,825

Line 6 – If the amount on line 3 is equal to or morethan the amount on line 5 then skip lines 6 through8 and go to line 9. Otherwise enter the amountfrom line 3.


Line 8 – Multiply line 7 by 2.5 % (.025).

Line 9 – If the amounts on line 2 and 7 are thesame, leave lines 9 through 12 blank and go to line13. Otherwise enter the smaller of line 1 or line 2.

Line 10 – Enter the amount if any from line 7.

Line 11 – Subtract line 10 from line 9. If zero orless, enter zero.

Line 12 – Multiply line 11 by 5% (.05)

Line 13 – Add lines 4, 8 and 12.

Line 14 – Figure the tax on the amount on line 1.Use the RI Tax Table or RI Tax ComputationWorksheet, whichever applies.

Line 15 – Tax: Enter the smaller of line 13 or line14. Enter here and on RI-1040, page 1, line 8A andcheck the RI Schedule CGW box.

RHODE ISLAND SCHEDULE D – CAPITALGAINSThis form is to be used by taxpayers reporting cap-ital gains or figuring their tax on Federal FormSchedule D.

Line 1 - Rhode Island Taxable Income: Enter theamount from Form RI-1040, page 1, line 7. (If thisline is zero or less, do not complete this form).

Line 2 – Enter the SMALLER of Federal ScheduleD, line 15 or Federal Schedule D, line 16. If zero orless, enter zero.

Line 3 – Enter the amount of investment interestexpense deduction from Federal form 4952, line 4g.


Line 5 – Combine net short term capital gains(Federal Schedule D, line 7) and any federal 28%rate gain (Federal 28% Rate Gain Worksheet, lines1 through 5). If zero or less, enter zero.

Line 6 – Enter the SMALLER of RI Schedule D,line 5 or Federal Schedule D, line 18. (not less thanzero)

Line 7 – Enter the amount of unrecaptured section1250 gain from Federal Schedule D, line 19.

Line 8 – Add lines 6 and 7.

Line 9 – Subtract line 8 from line 4. (If zero or less,enter zero).

Line 10 – Subtract line 9 from line 1. (If zero or lessenter zero).

Line 11 – Enter the SMALLER of the amount online 1 OR:

Single $29,700Married Joint $49,650Qualifying Widower $49,650Head of House $39,800Married Separate $24,825


Line 13 – Subtract line 4 from line 1. (If zero or less,enter zero).

Line 14 – Enter the LARGER of line 12 or line 13.

Line 15 – Figure the tax on the amount on line 14.

Use the RI Tax Tables or RI Tax ComputationWorksheet, whichever applies.IF LINES 11 AND 12 ARE THE SAME, SKIPLINES 16 AND 17 AND GO TO LINE 18. OTHER-WISE, GO TO LINE 16.


Line 17 – Multiply line 16 by 2.50% (.025).

IF LINES 1 AND 11 ARE THE SAME, SKIP LINES18 THROUGH 21 AND GO TO LINE 22. OTHER-WISE, GO TO LINE 18.

Line 18 – Enter the SMALLER of line 1 or line 9.Line 19 – Enter the amount from line 16 above. (Ifline 16 is blank, enter zero).



IF LINE 7 IS ZERO OR BLANK, SKIP LINES 22THROUGH 27 AND GO TO LINE 28. OTHER-WISE, GO TO LINE 22.

Line 22 – Enter the SMALLERSMALLER of line 4 or line 7.

Line 23 – Add lines 4 and 14.

Line 24 – Enter the amount from line 1 above.

Line 25 – Subtract line 24 from line 23. (If zero orless, enter zero).

Line 26 – Subtract line 25 from line 22. (If zero orless, enter zero).


IF LINE 6 IS ZERO, SKIP LINES 28 THROUGH 30AND GO TO LINE 31. OTHERWISE, GO TO LINE28.

Line 28 – Add lines 14, 16, 20 and 26.



Line 31 – Add lines 15, 17, 21, 27 and 30.

Line 32 – Figure the tax on the amount on line 1.Use the RI Tax Table or RI Tax ComputationWorksheet, whichever applies.

Line 33 – Tax on All Taxable Income (IncludingCapital Gains): Enter the SMALLER of line 31 orline 32. Also enter on RI-1040, page 1, line 8A andcheck the RI Schedule D box.

RI 6251 - RHODE ISLAND ALTERNATIVEMINIMUM TAX

Part 1 – Alternative Minimum Tax

Line 1 – Federal Alternative Minimum TaxableIncome: Enter your federal alternative minimumtaxable income from Federal Form 6251, line 28.

Line 2 – Exemption

Filing status Not over ExemptionSingle 115,050 36,550

Head of Household 115,050 36,550Married Joint 153,450 50,100

Qualifying widow(er) 153,450 50,100Married Separate 76,725 25,050

Page I-7

If line 1 is not over the amount listed above for yourfiling status, then enter the exemption amount foryour filing status on line 2. If the amount on line 1is over the amount listed above for your filing sta-tus, then you must complete RI-6251 ExemptionWorksheet on page I-8 and enter the amount fromline 10 on RI-6251, line 2.


Line 4 – If you figured your tax on RI Schedule D orCGW, complete part 2 and enter the amount fromline 32 on line 4. If you figured your tax using thetax table or tax rate schedule and line 3 is less than$175,000 ($87,500 if Married filing separately) thenmultiply line 3 by 6.5% (.065). Otherwise, multiplyline 3 by 7% (.07) and subtract $875 ($438 ifMarried filing separately) from the result.

Line 5 – Enter the amount of alternative minimumtax foreign tax credit from Federal Form 6251, line32.

Line 6 - The RI rate is 25% (.25).

Line 7 - Multiply line 5 by line 6.

Line 8 - Tentative Minimum Tax: Subtract line 7from line 4.

Line 9 - Enter your RI tax from RI-1040, page 1,line 8A.

Line 10 - Foreign Tax Credit: Enter the amountfrom RI-1040, line 27.

Line 11 - The RI rate is 25% (.25).

Line 12 - Multiply line 10 by line 11.


Line 14 – RI Alternative Minimum Tax: Subtractline 13 from line 8. (If zero or less, enter zero).Enter here and on RI-1040, page 1, line 9.

Part 2 – Alternative Minimum Tax UsingMaximum Capital Gains Rates

NOTE: If you are required to refigureyour Federal Schedule D for the AMT tax,your RI schedule D must also be refig-

ured for AMT purposes, based on the refiguredFederal Schedule D.

Line 15 – Enter the amount from RI-6251, line 3.

Line 16 – Enter the amount from RI Schedule D,line 9 or RI Schedule CGW, line 2. (As refigured forAMT, if necessary).

Line 17 - Enter the amount from RI Schedule D,line 7 or RI Schedule CGW enter zero. (As refig-ured for AMT, if necessary).

Line 18A - Add lines 16 and 17.

Line 18B – Enter the amount from RI Schedule D,line 4 or RI Schedule CGW, line 2. (As refigured forAMT, if necessary).

Line 18C – Enter the SMALLER of line 18A or line18B.Line 19 – Enter the SMALLER of line 15 or line18C.


Line 21 – If line 20 is less than $175,000 ($87,500if Married filing separately) then multiply line 20 by6.5% (.065). Otherwise, multiply line 20 by 7%(.07) and subtract $875 ($438 if Married filing sep-arately) from the result.

Line 22 – Enter the amount from RI Schedule D,line 16 or RI Schedule CGW, line 7.


Line 24 – Enter the SMALLER of line 22 or line 23(if zero go to line 26).

Line 25 - Multiply line 24 by 2.50% (.025).



IF LINE 17 IS ZERO OR BLANK, SKIP LINES 28AND 29 AND GO TO LINE 30. OTHERWISE, GOTO LINE 28.



Line 30 - Add lines 21, 25, 27 and 29.

Line 31 - If line 15 is less than $175,000($87,500 if Married filing separately) then multiplyline 15 by 6.5% (.065). Otherwise, multiply line 15by 7% (.07) and subtract $875 ($438 if Married fil-ing separately) from the result.

Line 32 - Enter the SMALLER of lines 30 or 31here and on line 4 above.

1.

1.

EXEMPTION WORKSHEET for RI-6251, line 2


Single or Head of household




$36,550

50,100

25,050}

Enter your alternative minimum taxable income from RI-6251, part 1, line 1...................................2. 2.

3.

3.


Single or Head of household




$115,050

153,450

76,725}

Subtract line 3 from line 2 (if zero or less, enter zero)......................................................................4. 4.

Multiply line 4 by 25% (.25)..........................................................................................................................................................5. 5.

Subtract line 5 from line 1. (If zero or less, enter zero). (If this form is for a child under the age of 14, go to line 8.Otherwise, STOP HERE and enter this amount on RI-6251, part 1, line 2)................................................................................

6.6.

Child’s minimum exemption amount............................................................................................................................................7. 7.

Enter the child’s earned income from Federal AMT Exemption Worksheet, line 8.....................................................................8. 8.

Add lines 7 and 8.........................................................................................................................................................................9. 9.

Enter the SMALLER of line 6 or line 9 - Enter here and on RI-6251, part 1, line 2...................................................................10. 10.

...................................................................................

..........................................

5,600

NOTE: If RI-6251, line 1 is equal to or more than $261,250 if Single or Head of household; $353,850 if Married filing jointly or Qualifyingwidow(er); or $176,925 if Married filing separately; your exemption is zero. DO NOT complete this worksheet; instead, enter zero on RI-6251 line 2 and go to line 3.

Page I-8

RHODE ISLAND TAX RATE SCHEDULES 2005CAUTION! The Rhode Island Tax Rate Schedules are shown so you can see the tax rate that applies toall levels of taxable income. DO NOT use to figure your Rhode Island tax. Instead, if your income is lessthan $50,000 use the Rhode Island Tax Table located on pages T-2 through T-7. If your income is largerthan $50,000 use the Rhode Island Tax Computation Worksheet located on page T-8.

SCHEDULE X - Use if your filing status is SINGLE

Taxable Income

Over

0

29,700

71,950

150,150

326,450

But not over Pay

---

of the amount

over

..........

1,113.75

4,071.25

10,131.75

25,998.75

3.75%

7.00%

7.75%

9.00%

9.90%

on excess

0

%

29,700

71,950

150,150

326,450

29,700

71,950

150,150

326,450

$ $ $ $

+

+

+

+

+

SCHEDULE Y1 - Use if your filing status is MARRIEDFILING JOINTLY or QUALIFYING WIDOW(ER)

Taxable Income

Over

0

49,650

119,950

182,800

326,450

But not over Pay

---

of the amount

over

..........

1,861.88

6,782.88

11,653.75

24,582.25

3.75%

7.00%

7.75%

9.00%

9.90%

on excess

0

%

49,650

119,950

182,800

326,450

49,650

119,950

182,800

326,450

$ $ $ $

+

+

+

+

+

SCHEDULE Y2 - Use if your filing status isMARRIED FILING SEPARATELY

Taxable Income

Over

0

24,825

59,975

91,400

163,225

But not over Pay

---

of the amount

over

..........

930.94

3,391.44

5,826.88

12,291.13

3.75%

7.00%

7.75%

9.00%

9.90%

on excess

0

%

24,825

59,975

91,400

163,225

24,825

59,975

91,400

163,225

$ $ $ $

+

+

+

+

+

SCHEDULE Z - Use if your filing status is HEAD OFHOUSEHOLD

Taxable Income

Over

0

39,800

102,800

166,450

326,450

But not over Pay

---

of the amount

over

..........

1,492.50

5,902.50

10,835.38

25,235.38

3.75%

7.00%

7.75%

9.00%

9.90%

on excess

0

%

39,800

102,800

166,450

326,450

39,800

102,800

166,450

326,450

$ $ $ $

+

+

+

+

+

Page T-1

946948950952

8101214

0357

4,000

Rhode Island Tax Table 2005

Page T-2

050

100150

200250300350

400450500550

600650700750

800850900950

050

100150200

250300350400

450500550600

650700750800

850900950

1,000

0357

8101214

16182022

23252729

31333537

16182022

23252729

31333537

0357

16182022

23252729

31333537

0357

16182022

23252729

31333537

2,0002,0502,1002,150

2,2002,2502,3002,350

2,4002,4502,5002,550

2,6002,6502,7002,750

2,8002,8502,9002,950

2,0002,0502,1002,1502,200

2,2502,3002,3502,400

2,4502,5002,5502,600

2,6502,7002,7502,800

2,8502,9002,9503,000

76788082

83858789

91939597

98100102104

106108110112

4,0004,0504,1004,150

4,2004,2504,3004,350

4,4004,4504,5004,550

4,6004,6504,7004,750

4,8004,8504,9004,950

4,0504,1004,1504,200

4,2504,3004,3504,400

4,4504,5004,5504,600

4,6504,7004,7504,800

4,8504,9004,9505,000

151153155157

158160162164

166168170172

173175177179

181183185187

76788082

83858789

91939597

98100102104

106108110112

76788082

83858789

91939597

98100102104

106108110112

76788082

83858789

91939597

98100102104

106108110112

151153155157

158160162164

166168170172

173175177179

181183185187

151153155157

158160162164

166168170172

173175177179

181183185187

151153155157

158160162164

166168170172

173175177179

181183185187

1,0001,0501,1001,150

1,2001,2501,3001,350

1,4001,4501,5001,550

1,6001,6501,7001,750

1,8001,8501,9001,950

1,0001,0501,1001,1501,200

1,2501,3001,3501,400

1,4501,5001,5501,600

1,6501,7001,7501,800

1,8501,9001,9502,000

38404244

46485052

53555759

61636567

68707274

3,0003,0503,1003,150

3,2003,2503,3003,350

3,4003,4503,5003,550

3,6003,6503,7003,750

3,8003,8503,9003,950

3,0003,0503,1003,1503,200

3,2503,3003,3503,400

3,4503,5003,5503,600

3,6503,7003,7503,800

3,8503,9003,9504,000

113115117119

121123125127

128130132134

136138140142

143145147149

5,0005,0505,1005,150

5,2005,2505,3005,350

5,4005,4505,5005,550

5,6005,6505,7005,750

5,8005,8505,9005,950

5,0005,0505,1005,1505,200

5,2505,3005,3505,400

5,4505,5005,5505,600

5,6505,7005,7505,800

5,8505,9005,9506,000

188190192194

196198200202

203205207209

211213215217

218220222224

38404244

46485052

53555759

61636567

68707274

38404244

46485052

53555759

61636567

68707274

38404244

46485052

53555759

61636567

68707274

113115117119

121123125127

128130132134

136138140142

143145147149

113115117119

121123125127

128130132134

136138140142

143145147149

113115117119

121123125127

128130132134

136138140142

143145147149

188190192194

196198200202

203205207209

211213215217

218220222224

188190192194

196198200202

203205207209

211213215217

218220222224

188190192194

196198200202

203205207209

211213215217

218220222224

Use if your RI taxable income is less than $50,000. If your taxable income is $50,000 ormore, use the Rhode Island Tax Computation Worksheet located on page T-8.

And you are :

25,20025,25025,30025,350

25,25025,30025,35025,400

946948950952

959962966969

946948950952

Atleast

Butlessthan Your tax is :

SingleMarried

filingjointly *

Marriedfilingsepa-rately

Headof

house-hold

SAMPLE TABLE: EXAMPLE:(1) You are filing a joint return. You find your taxable income on:

RI-1040EZ, page 1, line 5;RI-1040, page 1, line 7 orRI-1040NR, page 1, line 7 is $25,300.

(2) You find the $25,300 - 25,350 income line on this table.(3) You find the column for married filing jointly. The amount shownwhere the income line and filing status column meet is $950. (4) This is the tax amount you should enter on:

RI-1040EZ, page 1, line 6;RI-1040, page 1, line 8A or

RI-1040NR, page 1, line 8A.

* This column is also used by qualifying widow(er). Continued on page T-3.

8101214

8101214

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

If Taxable Income - RI-1040EZ, line 5;RI-1040NR, line 7or RI-1040, line 7 is:

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :If Taxable Income - RI-1040EZ, line 5;RI-1040NR, line 7or RI-1040, line 7 is:



346348350352

226228230232

12,80012,85012,90012,950

368370372374

Page T-3

And you are :

12,0006,0006,0506,1006,150

6,2006,2506,3006,350

6,4006,4506,5006,550

6,6006,6506,7006,750

6,8006,8506,9006,950

6,0006,0506,1006,1506,200

6,2506,3006,3506,400

6,4506,5006,5506,600

6,6506,7006,7506,800

6,8506,9006,9507,000

226228230232

233235237239

241243245247

248250252254

256258260262

9,0009,0509,1009,150

9,2009,2509,3009,350

9,4009,4509,5009,550

9,6009,6509,7009,750

9,8009,8509,9009,950

9,0009,0509,1009,1509,200

9,2509,3009,3509,400

9,4509,5009,5509,600

9,6509,7009,7509,800

9,8509,9009,950

10,000

338340342344

353355357359

361363365367

368370372374

12,00012,05012,10012,150

12,20012,25012,30012,350

12,40012,45012,50012,550

12,60012,65012,70012,750

12,05012,10012,15012,200

12,25012,30012,35012,400

12,45012,50012,55012,600

12,65012,70012,75012,800

12,85012,90012,95013,000

451453455457

458460462464

466468470472

473475477479

481483485487

338340342344

346348350352

353355357359

361363365367

368370372374

338340342344

346348350352

353355357359

361363365367

368370372374

338340342344

346348350352

353355357359

361363365367

451453455457

458460462464

466468470472

473475477479

481483485487

451453455457

458460462464

466468470472

473475477479

481483485487

451453455457

458460462464

466468470472

473475477479

481483485487

Atleast


SingleMarried

filingjointly *


Headof

house-hold


Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

13,0007,00010,00010,05010,10010,150

10,20010,25010,30010,350

10,40010,45010,50010,550

10,60010,65010,70010,750

10,80010,85010,90010,950

10,00010,05010,10010,15010,200

10,25010,30010,35010,400

10,45010,50010,55010,600

10,65010,70010,75010,800

10,85010,90010,95011,000

376378380382

383385387389

391393395397

398400402404

406408410412

13,00013,05013,10013,150

13,20013,25013,30013,350

13,40013,45013,50013,550

13,60013,65013,70013,750

13,80013,85013,90013,950

13,05013,10013,15013,200

13,25013,30013,35013,400

13,45013,50013,55013,600

13,65013,70013,75013,800

13,85013,90013,95014,000

488490492494

496498500502

503505507509

511513515517

518520522524

376378380382

383385387389

391393395397

398400402404

406408410412

376378380382

383385387389

391393395397

398400402404

406408410412

376378380382

383385387389

391393395397

398400402404

406408410412

488490492494

496498500502

503505507509

511513515517

518520522524

488490492494

496498500502

503505507509

511513515517

518520522524

488490492494

496498500502

503505507509

511513515517

518520522524

14,0008,00011,00011,05011,10011,150

11,20011,25011,30011,350

11,40011,45011,50011,550

11,60011,65011,70011,750

11,80011,85011,90011,950

11,00011,05011,10011,15011,200

11,25011,30011,35011,400

11,45011,50011,55011,600

11,65011,70011,75011,800

11,85011,90011,95012,000

413415417419

421423425427

428430432434

436438440442

443445447449

14,00014,05014,10014,150

14,20014,25014,30014,350

14,40014,45014,50014,550

14,60014,65014,70014,750

14,80014,85014,90014,950

14,05014,10014,15014,200

14,25014,30014,35014,400

14,45014,50014,55014,600

14,65014,70014,75014,800

14,85014,90014,95015,000

526528530532

533535537539

541543545547

548550552554

556558560562

413415417419

421423425427

428430432434

436438440442

443445447449

413415417419

421423425427

428430432434

436438440442

443445447449

413415417419

421423425427

428430432434

436438440442

443445447449

526528530532

533535537539

541543545547

548550552554

556558560562

526528530532

533535537539

541543545547

548550552554

556558560562

526528530532

533535537539

541543545547

548550552554

556558560562

Rhode Island Tax Table (continued) 2005

233235237239

241243245247

248250252254

256258260262

226228230232

233235237239

241243245247

248250252254

256258260262

226228230232

233235237239

241243245247

248250252254

256258260262

7,0007,0507,1007,150

7,2007,2507,3007,350

7,4007,4507,5007,550

7,6007,6507,7007,750

7,8007,8507,9007,950

7,0507,1007,1507,200

7,2507,3007,3507,400

7,4507,5007,5507,600

7,6507,7007,7507,800

7,8507,9007,9508,000

263265267269

271273275277

278280282284

286288290292

293295297299

263265267269

271273275277

278280282284

286288290292

293295297299

263265267269

271273275277

278280282284

286288290292

293295297299

263265267269

271273275277

278280282284

286288290292

293295297299

8,0008,0508,1008,150

8,2008,2508,3008,350

8,4008,4508,5008,550

8,6008,6508,7008,750

8,8008,8508,9008,950

8,0508,1008,1508,200

8,2508,3008,3508,400

8,4508,5008,5508,600

8,6508,7008,7508,800

8,8508,9008,9509,000

301303305307

308310312314

316318320322

323325327329

331333335337

301303305307

308310312314

316318320322

323325327329

331333335337

301303305307

308310312314

316318320322

323325327329

331333335337

301303305307

308310312314

316318320322

323325327329

331333335337




563565567569

593595597599

21,80021,85021,90021,950

706708710712

Page T-4

And you are :

21,00015,00015,05015,10015,150

15,20015,25015,30015,350

15,40015,45015,50015,550

15,60015,65015,70015,750

15,80015,85015,90015,950

15,00015,05015,10015,15015,200

15,25015,30015,35015,400

15,45015,50015,55015,600

15,65015,70015,75015,800

15,85015,90015,95016,000

563565567569

571573575577

578580582584

586588590592

593595597599

18,00018,05018,10018,150

18,20018,25018,30018,350

18,40018,45018,50018,550

18,60018,65018,70018,750

18,80018,85018,90018,950

18,00018,05018,10018,15018,200

18,25018,30018,35018,400

18,45018,50018,55018,600

18,65018,70018,75018,800

18,85018,90018,95019,000

676678680682

683685687689

691693695697

698700702704

706708710712

21,00021,05021,10021,150

21,20021,25021,30021,350

21,40021,45021,50021,550

21,60021,65021,70021,750

21,05021,10021,15021,200

21,25021,30021,35021,400

21,45021,50021,55021,600

21,65021,70021,75021,800

21,85021,90021,95022,000

788790792794

796798800802

803805807809

811813815817

818820822824

676678680682

683685687689

691693695697

698700702704

706708710712

676678680682

683685687689

691693695697

698700702704

706708710712

676678680682

683685687689

691693695697

698700702704

788790792794

796798800802

803805807809

811813815817

818820822824

788790792794

796798800802

803805807809

811813815817

818820822824

788790792794

796798800802

803805807809

811813815817

818820822824

Atleast


SingleMarried

filingjointly *


Headof

house-hold

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

22,00016,00019,00019,05019,10019,150

19,20019,25019,30019,350

19,40019,45019,50019,550

19,60019,65019,70019,750

19,80019,85019,90019,950

19,00019,05019,10019,15019,200

19,25019,30019,35019,400

19,45019,50019,55019,600

19,65019,70019,75019,800

19,85019,90019,95020,000

713715717719

721723725727

728730732734

736738740742

743745747749

22,00022,05022,10022,150

22,20022,25022,30022,350

22,40022,45022,50022,550

22,60022,65022,70022,750

22,80022,85022,90022,950

22,05022,10022,15022,200

22,25022,30022,35022,400

22,45022,50022,55022,600

22,65022,70022,75022,800

22,85022,90022,95023,000

826828830832

833835837839

841843845847

848850852854

856858860862

713715717719

721723725727

728730732734

736738740742

743745747749

713715717719

721723725727

728730732734

736738740742

743745747749

713715717719

721723725727

728730732734

736738740742

743745747749

826828830832

833835837839

841843845847

848850852854

856858860862

826828830832

833835837839

841843845847

848850852854

856858860862

826828830832

833835837839

841843845847

848850852854

856858860862

23,00017,00020,00020,05020,10020,150

20,20020,25020,30020,350

20,40020,45020,50020,550

20,60020,65020,70020,750

20,80020,85020,90020,950

20,00020,05020,10020,15020,200

20,25020,30020,35020,400

20,45020,50020,55020,600

20,65020,70020,75020,800

20,85020,90020,95021,000

751753755757

758760762764

766768770772

773775777779

781783785787

23,00023,05023,10023,150

23,20023,25023,30023,350

23,40023,45023,50023,550

23,60023,65023,70023,750

23,80023,85023,90023,950

23,05023,10023,15023,200

23,25023,30023,35023,400

23,45023,50023,55023,600

23,65023,70023,75023,800

23,85023,90023,95024,000

863865867869

871873875877

878880882884

886888890892

893895897899

751753755757

758760762764

766768770772

773775777779

781783785787

751753755757

758760762764

766768770772

773775777779

781783785787

751753755757

758760762764

766768770772

773775777779

781783785787

863865867869

871873875877

878880882884

886888890892

893895897899

863865867869

871873875877

878880882884

886888890892

893895897899

863865867869

871873875877

878880882884

886888890892

893895897899


563565567569

571573575577

578580582584

586588590592

563565567569

571573575577

578580582584

586588590592

593595597599

571573575577

578580582584

586588590592

593595597599

16,00016,05016,10016,150

16,20016,25016,30016,350

16,40016,45016,50016,550

16,60016,65016,70016,750

16,80016,85016,90016,950

16,05016,10016,15016,200

16,25016,30016,35016,400

16,45016,50016,55016,600

16,65016,70016,75016,800

16,85016,90016,95017,000

601603605607

608610612614

616618620622

623625627629

631633635637

601603605607

608610612614

616618620622

623625627629

631633635637

601603605607

608610612614

616618620622

623625627629

631633635637

601603605607

608610612614

616618620622

623625627629

631633635637

17,00017,05017,10017,150

17,20017,25017,30017,350

17,40017,45017,50017,550

17,60017,65017,70017,750

17,80017,85017,90017,950

17,05017,10017,15017,200

17,25017,30017,35017,400

17,45017,50017,55017,600

17,65017,70017,75017,800

17,85017,90017,95018,000

638640642644

646648650652

653655657659

661663665667

668670672674

638640642644

646648650652

653655657659

661663665667

668670672674

638640642644

646648650652

653655657659

661663665667

668670672674

638640642644

646648650652

653655657659

661663665667

668670672674



If Taxable Income -RI-1040EZ, line 5;RI-1040NR, line 7or RI-1040, line 7 is:


30,80030,85030,90030,950

1,0431,0451,0471,049

Page T-5

And you are :

30,00024,00024,05024,10024,150

24,20024,25024,30024,350

24,40024,45024,50024,550

24,60024,65024,70024,750

24,80024,85024,90024,950

24,00024,05024,10024,15024,200

24,25024,30024,35024,400

24,45024,50024,55024,600

24,65024,70024,75024,800

24,85024,90024,95025,000

901903905907

908910912914

916918920922

923925927929

931933935937

27,00027,05027,10027,150

27,20027,25027,30027,350

27,40027,45027,50027,550

27,60027,65027,70027,750

27,80027,85027,90027,950

27,00027,05027,10027,15027,200

27,25027,30027,35027,400

27,45027,50027,55027,600

27,65027,70027,75027,800

27,85027,90027,95028,000

1,0131,0151,0171,019

1,0211,0231,0251,027

1,0281,0301,0321,034

1,0361,0381,0401,042

1,0431,0451,0471,049

30,00030,05030,10030,150

30,20030,25030,30030,350

30,40030,45030,50030,550

30,60030,65030,70030,750

30,05030,10030,15030,200

30,25030,30030,35030,400

30,45030,50030,55030,600

30,65030,70030,75030,800

30,85030,90030,95031,000

1,1371,1401,1441,147

1,1511,1541,1581,161

1,1651,1681,1721,175

1,1791,1821,1861,189

1,1931,1961,2001,203

1,0131,0151,0171,019

1,0211,0231,0251,027

1,0281,0301,0321,034

1,0361,0381,0401,042

1,0431,0451,0471,049

1,0851,0881,0921,095

1,0991,1021,1061,109

1,1131,1161,1201,123

1,1271,1301,1341,137

1,1411,1441,1481,151

1,0131,0151,0171,019

1,0211,0231,0251,027

1,0281,0301,0321,034

1,0361,0381,0401,042

1,1261,1281,1301,132

1,1331,1351,1371,139

1,1411,1431,1451,147

1,1481,1501,1521,154

1,1561,1581,1601,162

1,2951,2981,3021,305

1,3091,3121,3161,319

1,3231,3261,3301,333

1,3371,3401,3441,347

1,3511,3541,3581,361

1,1261,1281,1301,132

1,1331,1351,1371,139

1,1411,1431,1451,147

1,1481,1501,1521,154

1,1561,1581,1601,162

Atleast


SingleMarried

filingjointly *


Headof

house-hold

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

31,00025,00028,00028,05028,10028,150

28,20028,25028,30028,350

28,40028,45028,50028,550

28,60028,65028,70028,750

28,80028,85028,90028,950

28,00028,05028,10028,15028,200

28,25028,30028,35028,400

28,45028,50028,55028,600

28,65028,70028,75028,800

28,85028,90028,95029,000

1,0511,0531,0551,057

1,0581,0601,0621,064

1,0661,0681,0701,072

1,0731,0751,0771,079

1,0811,0831,0851,087

31,00031,05031,10031,150

31,20031,25031,30031,350

31,40031,45031,50031,550

31,60031,65031,70031,750

31,80031,85031,90031,950

31,05031,10031,15031,200

31,25031,30031,35031,400

31,45031,50031,55031,600

31,65031,70031,75031,800

31,85031,90031,95032,000

1,2071,2101,2141,217

1,2211,2241,2281,231

1,2351,2381,2421,245

1,2491,2521,2561,259

1,2631,2661,2701,273

1,0511,0531,0551,057

1,0581,0601,0621,064

1,0661,0681,0701,072

1,0731,0751,0771,079

1,0811,0831,0851,087

1,1551,1581,1621,165

1,1691,1721,1761,179

1,1831,1861,1901,193

1,1971,2001,2041,207

1,2111,2141,2181,221

1,0511,0531,0551,057

1,0581,0601,0621,064

1,0661,0681,0701,072

1,0731,0751,0771,079

1,0811,0831,0851,087

1,1631,1651,1671,169

1,1711,1731,1751,177

1,1781,1801,1821,184

1,1861,1881,1901,192

1,1931,1951,1971,199

1,3651,3681,3721,375

1,3791,3821,3861,389

1,3931,3961,4001,403

1,4071,4101,4141,417

1,4211,4241,4281,431

1,1631,1651,1671,169

1,1711,1731,1751,177

1,1781,1801,1821,184

1,1861,1881,1901,192

1,1931,1951,1971,199

32,00026,00029,00029,05029,10029,150

29,20029,25029,30029,350

29,40029,45029,50029,550

29,60029,65029,70029,750

29,80029,85029,90029,950

29,00029,05029,10029,15029,200

29,25029,30029,35029,400

29,45029,50029,55029,600

29,65029,70029,75029,800

29,85029,90029,95030,000

1,0881,0901,0921,094

1,0961,0981,1001,102

1,1031,1051,1071,109

1,1111,1131,1161,119

1,1231,1261,1301,133

32,00032,05032,10032,150

32,20032,25032,30032,350

32,40032,45032,50032,550

32,60032,65032,70032,750

32,80032,85032,90032,950

32,05032,10032,15032,200

32,25032,30032,35032,400

32,45032,50032,55032,600

32,65032,70032,75032,800

32,85032,90032,95033,000

1,2771,2801,2841,287

1,2911,2941,2981,301

1,3051,3081,3121,315

1,3191,3221,3261,329

1,3331,3361,3401,343

1,0881,0901,0921,094

1,0961,0981,1001,102

1,1031,1051,1071,109

1,1111,1131,1151,117

1,1181,1201,1221,124

1,2251,2281,2321,235

1,2391,2421,2461,249

1,2531,2561,2601,263

1,2671,2701,2741,277

1,2811,2841,2881,291

1,0881,0901,0921,094

1,0961,0981,1001,102

1,1031,1051,1071,109

1,1111,1131,1151,117

1,1181,1201,1221,124

1,2011,2031,2051,207

1,2081,2101,2121,214

1,2161,2181,2201,222

1,2231,2251,2271,229

1,2311,2331,2351,237

1,4351,4381,4421,445

1,4491,4521,4561,459

1,4631,4661,4701,473

1,4771,4801,4841,487

1,4911,4941,4981,501

1,2011,2031,2051,207

1,2081,2101,2121,214

1,2161,2181,2201,222

1,2231,2251,2271,229

1,2311,2331,2351,237


901903905907

908910912914

916918920922

923925927929

931933935937

901903905907

908910912914

916918920922

923925927929

931934938941

901903905907

908910912914

916918920922

923925927929

931933935937

25,00025,05025,10025,150

25,20025,25025,30025,350

25,40025,45025,50025,550

25,60025,65025,70025,750

25,80025,85025,90025,950

25,05025,10025,15025,200

25,25025,30025,35025,400

25,45025,50025,55025,600

25,65025,70025,75025,800

25,85025,90025,95026,000

938940942944

946948950952

953955957959

961963965967

968970972974

938940942944

946948950952

953955957959

961963965967

968970972974

945948952955

959962966969

973976980983

987990994997

1,0011,0041,0081,011

938940942944

946948950952

953955957959

961963965967

968970972974

26,00026,05026,10026,150

26,20026,25026,30026,350

26,40026,45026,50026,550

26,60026,65026,70026,750

26,80026,85026,90026,950

26,05026,10026,15026,200

26,25026,30026,35026,400

26,45026,50026,55026,600

26,65026,70026,75026,800

26,85026,90026,95027,000

976978980982

983985987989

991993995997

9981,0001,0021,004

1,0061,0081,0101,012

976978980982

983985987989

991993995997

9981,0001,0021,004

1,0061,0081,0101,012

1,0151,0181,0221,025

1,0291,0321,0361,039

1,0431,0461,0501,053

1,0571,0601,0641,067

1,0711,0741,0781,081

976978980982

983985987989

991993995997

9981,0001,0021,004

1,0061,0081,0101,012





39,80039,85039,90039,950

1,3811,3831,3851,387

Page T-6

And you are :

39,00033,00033,05033,10033,150

33,20033,25033,30033,350

33,40033,45033,50033,550

33,60033,65033,70033,750

33,80033,85033,90033,950

33,00033,05033,10033,15033,200

33,25033,30033,35033,400

33,45033,50033,55033,600

33,65033,70033,75033,800

33,85033,90033,95034,000

1,3471,3501,3541,357

1,3611,3641,3681,371

1,3751,3781,3821,385

1,3891,3921,3961,399

1,4031,4061,4101,413

36,00036,05036,10036,150

36,20036,25036,30036,350

36,40036,45036,50036,550

36,60036,65036,70036,750

36,80036,85036,90036,950

36,00036,05036,10036,15036,200

36,25036,30036,35036,400

36,45036,50036,55036,600

36,65036,70036,75036,800

36,85036,90036,95037,000

1,5571,5601,5641,567

1,5711,5741,5781,581

1,5851,5881,5921,595

1,5991,6021,6061,609

1,6131,6161,6201,623

39,00039,05039,10039,150

39,20039,25039,30039,350

39,40039,45039,50039,550

39,60039,65039,70039,750

39,05039,10039,15039,200

39,25039,30039,35039,400

39,45039,50039,55039,600

39,65039,70039,75039,800

39,85039,90039,95040,000

1,7671,7701,7741,777

1,7811,7841,7881,791

1,7951,7981,8021,805

1,8091,8121,8161,819

1,8231,8261,8301,833

1,3511,3531,3551,357

1,3581,3601,3621,364

1,3661,3681,3701,372

1,3731,3751,3771,379

1,3811,3831,3851,387

1,7151,7181,7221,725

1,7291,7321,7361,739

1,7431,7461,7501,753

1,7571,7601,7641,767

1,7711,7741,7781,781

1,3511,3531,3551,357

1,3581,3601,3621,364

1,3661,3681,3701,372

1,3731,3751,3771,379

1,4631,4651,4671,469

1,4711,4731,4751,477

1,4781,4801,4821,484

1,4861,4881,4901,492

1,4931,4951,4971,499

1,9251,9281,9321,935

1,9391,9421,9461,949

1,9531,9561,9601,963

1,9671,9701,9741,977

1,9811,9841,9881,991

1,4631,4651,4671,469

1,4711,4731,4751,477

1,4781,4801,4821,484

1,4861,4881,4901,492

1,4941,4981,5011,505

Atleast


SingleMarried

filingjointly *


Headof

house-hold

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

40,00034,00037,00037,05037,10037,150

37,20037,25037,30037,350

37,40037,45037,50037,550

37,60037,65037,70037,750

37,80037,85037,90037,950

37,00037,05037,10037,15037,200

37,25037,30037,35037,400

37,45037,50037,55037,600

37,65037,70037,75037,800

37,85037,90037,95038,000

1,6271,6301,6341,637

1,6411,6441,6481,651

1,6551,6581,6621,665

1,6691,6721,6761,679

1,6831,6861,6901,693

40,00040,05040,10040,150

40,20040,25040,30040,350

40,40040,45040,50040,550

40,60040,65040,70040,750

40,80040,85040,90040,950

40,05040,10040,15040,200

40,25040,30040,35040,400

40,45040,50040,55040,600

40,65040,70040,75040,800

40,85040,90040,95041,000

1,8371,8401,8441,847

1,8511,8541,8581,861

1,8651,8681,8721,875

1,8791,8821,8861,889

1,8931,8961,9001,903

1,3881,3901,3921,394

1,3961,3981,4001,402

1,4031,4051,4071,409

1,4111,4131,4151,417

1,4181,4201,4221,424

1,7851,7881,7921,795

1,7991,8021,8061,809

1,8131,8161,8201,823

1,8271,8301,8341,837

1,8411,8441,8481,851

1,3881,3901,3921,394

1,3961,3981,4001,402

1,4031,4051,4071,409

1,4111,4131,4151,417

1,4181,4201,4221,424

1,5011,5031,5051,507

1,5081,5101,5121,514

1,5161,5181,5201,522

1,5231,5251,5271,529

1,5311,5331,5351,537

1,9951,9982,0022,005

2,0092,0122,0162,019

2,0232,0262,0302,033

2,0372,0402,0442,047

2,0512,0542,0582,061

1,5081,5121,5151,519

1,5221,5261,5291,533

1,5361,5401,5431,547

1,5501,5541,5571,561

1,5641,5681,5711,575

41,00035,00038,00038,05038,10038,150

38,20038,25038,30038,350

38,40038,45038,50038,550

38,60038,65038,70038,750

38,80038,85038,90038,950

38,00038,05038,10038,15038,200

38,25038,30038,35038,400

38,45038,50038,55038,600

38,65038,70038,75038,800

38,85038,90038,95039,000

1,6971,7001,7041,707

1,7111,7141,7181,721

1,7251,7281,7321,735

1,7391,7421,7461,749

1,7531,7561,7601,763

41,00041,05041,10041,150

41,20041,25041,30041,350

41,40041,45041,50041,550

41,60041,65041,70041,750

41,80041,85041,90041,950

41,05041,10041,15041,200

41,25041,30041,35041,400

41,45041,50041,55041,600

41,65041,70041,75041,800

41,85041,90041,95042,000

1,9071,9101,9141,917

1,9211,9241,9281,931

1,9351,9381,9421,945

1,9491,9521,9561,959

1,9631,9661,9701,973

1,4261,4281,4301,432

1,4331,4351,4371,439

1,4411,4431,4451,447

1,4481,4501,4521,454

1,4561,4581,4601,462

1,8551,8581,8621,865

1,8691,8721,8761,878

1,8831,8861,8901,893

1,8971,9001,9041,907

1,9111,9141,9181,921

1,4261,4281,4301,432

1,4331,4351,4371,439

1,4411,4431,4451,447

1,4481,4501,4521,454

1,4561,4581,4601,462

1,5381,5401,5421,544

1,5461,5481,5501,552

1,5531,5551,5571,559

1,5611,5631,5651,567

1,5681,5701,5721,574

2,0652,0682,0722,075

2,0792,0822,0862,089

2,0932,0962,1002,103

2,1072,1102,1142,117

2,1212,1242,1282,131

1,5781,5821,5851,589

1,5921,5961,5991,603

1,6061,6101,6131,617

1,6201,6241,6271,631

1,6341,6381,6411,645


1,2381,2401,2421,244

1,2461,2481,2501,252

1,2531,2551,2571,259

1,2611,2631,2651,267

1,2681,2701,2721,274

1,5051,5081,5121,515

1,5191,5221,5261,529

1,5331,5361,5401,543

1,5471,5501,5541,557

1,5611,5641,5681,571

1,2381,2401,2421,244

1,2461,2481,2501,252

1,2531,2551,2571,259

1,2611,2631,2651,267

1,2681,2701,2721,274

34,00034,05034,10034,150

34,20034,25034,30034,350

34,40034,45034,50034,550

34,60034,65034,70034,750

34,80034,85034,90034,950

34,05034,10034,15034,200

34,25034,30034,35034,400

34,45034,50034,55034,600

34,65034,70034,75034,800

34,85034,90034,95035,000

1,4171,4201,4241,427

1,4311,4341,4381,441

1,4451,4481,4521,455

1,4591,4621,4661,469

1,4731,4761,4801,483

1,2761,2781,2801,282

1,2831,2851,2871,289

1,2911,2931,2951,297

1,2981,3001,3021,304

1,3061,3081,3101,312

1,5751,5781,5821,585

1,5891,5921,5961,599

1,6031,6061,6101,613

1,6171,6201,6241,627

1,6311,6341,6381,641

1,2761,2781,2801,282

1,2831,2851,2871,289

1,2911,2931,2951,297

1,2981,3001,3021,304

1,3061,3081,3101,312

35,00035,05035,10035,150

35,20035,25035,30035,350

35,40035,45035,50035,550

35,60035,65035,70035,750

35,80035,85035,90035,950

35,05035,10035,15035,200

35,25035,30035,35035,400

35,45035,50035,55035,600

35,65035,70035,75035,800

35,85035,90035,95036,000

1,4871,4901,4941,497

1,5011,5041,5081,511

1,5151,5181,5221,525

1,5291,5321,5361,539

1,5431,5461,5501,553

1,3131,3151,3171,319

1,3211,3231,3251,327

1,3281,3301,3321,334

1,3361,3381,3401,342

1,3431,3451,3471,349

1,6451,6481,6521,655

1,6591,6621,6661,669

1,6731,6761,6801,683

1,6871,6901,6941,697

1,7011,7041,7081,711

1,3131,3151,3171,319

1,3211,3231,3251,327

1,3281,3301,3321,334

1,3361,3381,3401,342

1,3431,3451,3471,349





48,80048,85048,90048,950

1,9141,9181,9211,925

Page T-7

And you are :

48,00042,00042,05042,10042,150

42,20042,25042,30042,350

42,40042,45042,50042,550

42,60042,65042,70042,750

42,80042,85042,90042,950

42,00042,05042,10042,15042,200

42,25042,30042,35042,400

42,45042,50042,55042,600

42,65042,70042,75042,800

42,85042,90042,95043,000

1,9771,9801,9841,987

1,9911,9941,9982,001

2,0052,0082,0122,015

2,0192,0222,0262,029

2,0332,0362,0402,043

45,00045,05045,10045,150

45,20045,25045,30045,350

45,40045,45045,50045,550

45,60045,65045,70045,750

45,80045,85045,90045,950

45,00045,05045,10045,15045,200

45,25045,30045,35045,400

45,45045,50045,55045,600

45,65045,70045,75045,800

45,85045,90045,95046,000

2,1872,1902,1942,197

2,2012,2042,2082,211

2,2152,2182,2222,225

2,2292,2322,2362,239

2,2432,2462,2502,253

48,00048,05048,10048,150

48,20048,25048,30048,350

48,40048,45048,50048,550

48,60048,65048,70048,750

48,05048,10048,15048,200

48,25048,30048,35048,400

48,45048,50048,55048,600

48,65048,70048,75048,800

48,85048,90048,95049,000

2,3972,4002,4042,407

2,4112,4142,4182,421

2,4252,4282,4322,435

2,4392,4422,4462,449

2,4532,4562,4602,463

1,6881,6901,6921,694

1,6961,6981,7001,702

1,7031,7051,7071,709

1,7111,7131,7151,717

1,7181,7201,7221,724

2,3452,3482,3522,355

2,3592,3622,3662,369

2,3732,3762,3802,383

2,3872,3902,3942,397

2,4012,4042,4082,411

1,8581,8621,8651,869

1,8721,8761,8791,883

1,8861,8901,8931,897

1,9001,9041,9071,911

1,8011,8031,8051,807

1,8081,8101,8121,814

1,8161,8181,8201,822

1,8231,8251,8271,829

1,8311,8331,8351,837

2,5552,5582,5622,565

2,5692,5722,5762,579

2,5832,5862,5902,593

2,5972,6002,6042,607

2,6112,6142,6182,621

2,0682,0722,0752,079

2,0822,0862,0892,093

2,0962,1002,1032,107

2,1102,1142,1172,121

2,1242,1282,1312,135

Atleast


SingleMarried

filingjointly *


Headof

house-hold

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

Atleast


SingleMarried

filingjointly *


Headof

house-hold

And you are :

49,00043,00046,00046,05046,10046,150

46,20046,25046,30046,350

46,40046,45046,50046,550

46,60046,65046,70046,750

46,80046,85046,90046,950

46,00046,05046,10046,15046,200

46,25046,30046,35046,400

46,45046,50046,55046,600

46,65046,70046,75046,800

46,85046,90046,95047,000

2,2572,2602,2642,267

2,2712,2742,2782,281

2,2852,2882,2922,295

2,2992,3022,3062,309

2,3132,3162,3202,323

49,00049,05049,10049,150

49,20049,25049,30049,350

49,40049,45049,50049,550

49,60049,65049,70049,750

49,80049,85049,90049,950

49,05049,10049,15049,200

49,25049,30049,35049,400

49,45049,50049,55049,600

49,65049,70049,75049,800

49,85049,90049,95050,000

2,4672,4702,4742,477

2,4812,4842,4882,491

2,4952,4982,5022,505

2,5092,5122,5162,519

2,5232,5262,5302,533

1,7261,7281,7301,732

1,7331,7351,7371,739

1,7411,7431,7451,747

1,7481,7501,7521,754

1,7561,7581,7601,762

2,4152,4182,4222,425

2,4292,4322,4362,439

2,4432,4462,4502,453

2,4572,4602,4642,467

2,4712,4742,4782,481

1,9281,9321,9351,939

1,9421,9461,9491,953

1,9561,9601,9631,967

1,9701,9741,9771,981

1,9841,9881,9911,995

1,8381,8401,8421,844

1,8461,8481,8501,852

1,8531,8551,8571,859

1,8611,8641,8671,871

1,8741,8781,8811,885

2,6252,6282,6322,635

2,6392,6422,6462,649

2,6532,6562,6602,663

2,6672,6702,6742,677

2,6812,6842,6882,691

2,1382,1422,1452,149

2,1522,1562,1592,163

2,1662,1702,1732,177

2,1802,1842,1872,191

2,1942,1982,2012,205

44,00047,00047,05047,10047,150

47,20047,25047,30047,350

47,40047,45047,50047,550

47,60047,65047,70047,750

47,80047,85047,90047,950

47,00047,05047,10047,15047,200

47,25047,30047,35047,400

47,45047,50047,55047,600

47,65047,70047,75047,800

47,85047,90047,95048,000

2,3272,3302,3342,337

2,3412,3442,3482,351

2,3552,3582,3622,365

2,3692,3722,3762,379

2,3832,3862,3902,393

1,7631,7651,7671,769

1,7711,7731,7751,777

1,7781,7801,7821,784

1,7861,7881,7901,792

1,7931,7951,7971,799

2,4852,4882,4922,495

2,4992,5022,5062,509

2,5132,5162,5202,523

2,5272,5302,5342,537

2,5412,5442,5482,551

1,9982,0022,0052,009

2,0122,0162,0192,023

2,0262,0302,0332,037

2,0402,0442,0472,051

2,0542,0582,0612,065


1,5761,5781,5801,582

1,5831,5851,5871,589

1,5911,5931,5951,597

1,5981,6001,6021,604

1,6061,6081,6101,612

2,1352,1382,1422,145

2,1492,1522,1562,159

2,1632,1662,1702,173

2,1772,1802,1842,187

2,1912,1942,1982,201

1,6481,6521,6551,659

1,6621,6661,6691,673

1,6761,6801,6831,687

1,6901,6941,6971,701

1,7041,7081,7111,715

43,00043,05043,10043,150

43,20043,25043,30043,350

43,40043,45043,50043,550

43,60043,65043,70043,750

43,80043,85043,90043,950

43,05043,10043,15043,200

43,25043,30043,35043,400

43,45043,50043,55043,600

43,65043,70043,75043,800

43,85043,90043,95044,000

2,0472,0502,0542,057

2,0612,0642,0682,071

2,0752,0782,0822,085

2,0892,0922,0962,099

2,1032,1062,1102,113

1,6131,6151,6171,619

1,6211,6231,6251,627

1,6281,6301,6321,634

1,6361,6381,6401,642

1,6431,6451,6471,649

2,2052,2082,2122,215

2,2192,2222,2262,229

2,2332,2362,2402,243

2,2472,2502,2542,257

2,2612,2642,2682,271

1,7181,7221,7251,729

1,7321,7361,7391,743

1,7461,7501,7531,757

1,7601,7641,7671,771

1,7741,7781,7811,785

44,00044,05044,10044,150

44,20044,25044,30044,350

44,40044,45044,50044,550

44,60044,65044,70044,750

44,80044,85044,90044,950

44,05044,10044,15044,200

44,25044,30044,35044,400

44,45044,50044,55044,600

44,65044,70044,75044,800

44,85044,90044,95045,000

2,1172,1202,1242,127

2,1312,1342,1382,141

2,1452,1482,1522,155

2,1592,1622,1662,169

2,1732,1762,1802,183

1,6511,6531,6551,657

1,6581,6601,6621,664

1,6661,6681,6701,672

1,6731,6751,6771,679

1,6811,6831,6851,687

2,2752,2782,2822,285

2,2892,2922,2962,299

2,3032,3062,3102,313

2,3172,3202,3242,327

2,3312,3342,3382,341

1,7881,7921,7951,799

1,8021,8061,8091,813

1,8161,8201,8231,827

1,8301,8341,8371,841

1,8441,8481,8511,855

* This column is also used by qualifying widow(er).

If your Rhode Island taxable income RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7 is$50,000 or over use theRhode Island TaxComputation Worksheeton page T-8 to computeyour Rhode IslandIncome Tax.




RHODE ISLAND TAX COMPUTATION WORKSHEET2005SCHEDULE X - Use if your filing status is SINGLEIf Taxable Income-RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7 is:

$0 $0.00

(a)Enter the amount from

RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7

(b)Multiplication

amount

(c)Multiply (a) by (b)

(d)Subtraction

amount

Subtract (d) from (c)Enter here and onRI-1040EZ, line 6;

RI-1040, line 8A orRI-1040NR, line 8A

TAX

$965.00

$1,504.50

$3,381.50

$6,319.50

$29,700

At least But not over

$29,700 $71,950

$71,950 $150,150

$150,150 $326,450

Over $326,450 9.90%

3.75%

7.00%

9.00%

7.75%

Page T-8

SCHEDULE Y1 - Use if your filing status is MARRIED FILING JOINT or QUALIFYING WIDOW(ER)If Taxable Income-RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7 is:

$0 $0.00



(b)Multiplication

amount


(d)Subtraction

amount

Subtract (d) from (c)Enter here and onRI-1040EZ, line 6;RI-1040, line 8A orRI-1040NR, line 8A

TAX

$1,613.50

$2,513.00

$4,798.00

$7,736.00

$49,650


$49,650 $119,950

$119,950 $182,800

$182,800 $326,450

Over $326,450 9.90%

3.75%

7.00%

9.00%

7.75%

SCHEDULE Y2 - Use if your filing status is MARRIED FILING SEPARATELYIf Taxable Income-RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7 is:

$0 $0.00



(b)Multiplication

amount


(d)Subtraction

amount


TAX

$806.75

$1,256.50

$2,399.00

$3,868.00

$24,825


$24,825 $59,975

$59,975 $91,400

$91,400 $163,225

Over $163,225 9.90%

3.75%

7.00%

9.00%

7.75%

SCHEDULE Z - Use if your filing status is HEAD OF HOUSEHOLDIf Taxable Income-RI-1040EZ, line 5;RI-1040, line 7 orRI-1040NR, line 7 is:

$0 $0.00



(b)Multiplication

amount


(d)Subtraction

amount


TAX

$1,293.50

$2,064.50

$4,145.00

$7,083.00

$39,800


$39,800 $102,800

$102,800 $166,450

$166,450 $326,450

Over $326,450 9.90%

3.75%

7.00%

9.00%

7.75%

E-Filers get their refunds faster.THANK YOU E-FILE!

I wish I E-Filed!

WHERE TO GET FORMS, INFORMATION AND TAX ASSISTANCE

On the World Wide Web Telephone In personwww.tax.ri.gov Information (401) 222-1040

Forms (401) 222-1111 8:30am to 3:30pm

Free walk-in assistance andforms are available

Monday through Friday

8:30am to 3:30pm

One Capitol HillProvidence, RI 02908-5800

Directions

Take 95 north to exit 23 (State Offices). At the end of the exit ramp, gostraight through the traffic light onto State Street. Take your first right into theparking lots. The Department of Administration building is the second build-ing on your left.

Take 95 south to exit 23 (State Offices). At the end of the exit ramp, you can onlycontinue in one direction onto Charles Street. Take a left onto Ashburton Avenue(at the liquor store). This will lead you back onto Charles Street in the oppositedirection. At the second traffic light, take a right onto Orms Street (at theMarriott). At the next traffic light, take a left onto State Street. Take your first rightinto the parking lots. The Department of Administration building is the secondbuilding on your left.

RHODE ISLAND DIVISION OF TAXATION MISSION STATEMENTTo assess and collect all revenue that the legislature places under the control of the Tax Administrator in the most efficient and cost effective manner and to fostervoluntary compliance with the tax laws by instilling public confidence through professional, impartial and ethical conduct.

The following non-profit organizations operate Low Income Tax Clinics partially funded by the IRS which assist qualified individuals with tax problems. While thisis not a recommendation or endorsement by the R.I Division of Taxation, the information below is supplied as a public service.

Rhode Island Tax Clinic, Inc. (401) 421-1040Rhode Island Legal Services, Inc. (401) 274-2652

WANT YOUR REFUND FASTER? Ask your preparer about electronic filing with direct deposit and getyour refund weeks faster.DON’T HAVE A PAID PREPARER? Free electronic filing is available through the Free File Alliance. Visitthe IRS web site for details and links - www.irs.gov/efile

From points northFrom points south

2005 ri-1040 web layout - state of rhode island: … ri schedules 2005 name(s) shown on form ri-1040...

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