Rhode Island Property Tax Relief Claim

Property Tax Relief Claim
2023 RI-1040HState of Rhode Island Division of Taxation

2023 Form RI-1040H

23100299990101

Rhode Island Property Tax Relief Claim
First name
Your
first name

MI
MI

Spouse’s first name

Lastname
name
Last
Last name

Suffix

Deceased?

Your social security number

Suffix

Yes
Deceased?

Spouse’s social security number

Yes
New address? Daytime telephone number

Mailing address
City, town or post office

State

Home Address if using a PO Box or if your Mailing Address is different from Home Address

Yes
ZIP code

City or town of legal residence

Email address

PART 1 ELIGIBILITY.

ELIGIBILITY

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

A Were you domiciled in Rhode Island for all of 2023?..................................................................................

YES

B In 2023 did you live in a household or rent a dwelling that was subject to property tax?............................

YES

C Are you current for property taxes or rent due on the homestead for 2023 and all prior years?.................

YES

D Were you or your spouse 65 years of age or older and/or disabled as of December 31, 2023?................

YES

E Was your 2023 total household income from page 2, line 32 $37,870 or less?..........................................

YES

PART 2 ADDITIONAL INFORMATION - ATTACH A COPY OF YOUR 2023 SOCIAL SECURITY AWARD LETTER OR FORM 1099 TO 1040H FORM
1a Enter the total amount of public assistance received by all members of your household........................... 1a
b Enter your total household income from page 2, line 32............................................................................. 1b

INFO

c Enter your date of birth ............................

1d Enter spouse's date of birth .....................

e Were you or your spouse disabled and receiving Social Security Disability payments during 2023?

YES

f Indicate the number of persons in your household ..................................................................................... 1f
g Enter the number of persons from 1f who are dependents under the age of 18........................................

HOME
OWNERS

PART 3

TO BE COMPLETED BY HOMEOWNERS ONLY– ATTACH A COPY OF YOUR 2023 PROPERTY TAX BILL TO 1040H FORM
2 Enter the amount of property taxes you paid or will pay for 2023...............................................................
3 Using your household income from line 1b enter percentage from the computation table located on pg 3
4 Multiply amount on line 1b by percentage on line 3....................................................................................
5 Tentative credit. Subtract line 4 from line 2. If line 4 is greater than line 2, enter zero..............................
6 PROPERTY TAX RELIEF. Line 5 or $650.00, whichever is LESS..............................................................

2
3
4
5
6

PART 4 TO BE COMPLETED BY RENTERS ONLY– ATTACH A COPY OF YOUR 2023 LEASE OR 3 RENT RECEIPTS TO 1040H
LANDLORD INFORMATION (REQUIRED)

RENTERS

Name:

CREDIT

Address:
7
8
9
10
11
12

Telephone number:

Enter the amount of rent you paid in 2023.................................................................................................. 7
Multiply the amount on line 7 by twenty (20) percent (0.2000) .................................................................... 8
Using your household income from line 1b enter percentage from the computation table located on pg 3 9
Multiply amount on line 1b by percentage on line 9.................................................................................... 10
Tentative credit. Subtract line 10 from line 8. If line 10 is greater than line 8, enter zero.......................... 11
PROPERTY TAX RELIEF. Line 11 or $650.00, whichever is LESS............................................................ 12

13 PROPERTY TAX RELIEF. Line 6 or line 12, whichever applies. Enter here and on Form RI-1040, line 14c....... 13

RETURN MUST BE SIGNED - SIGNATURE IS LOCATED ON PAGE 2
Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806

State of Rhode Island Division of Taxation

2023 Form RI-1040H

23100299990102

Rhode Island Property Tax Relief Claim
Your name

PART 5

Your social security number

ENTER ALL INCOME RECEIVED BY YOU AND ALL OTHER PERSONS LIVING IN YOUR HOUSEHOLD

HOUSEHOLD INCOME WORKSHEET

Enter the income amounts from your 2023 federal 1040 on the appropriate lines below. If you did not file a federal 1040, enter your income amounts on
the appropriate lines below.
14

Wages, salaries, tips, etc. from Federal Form 1040 or 1040-SR, line 1z........................................................... 14

Interest and dividends (taxable and nontaxable) from Federal Form 1040 or 1040-SR, lines 2a, 2b and 3b......... 15

Taxable refunds, credits or offsets of state and local income taxes from Federal Form 1040 or 1040-SR,
16
Sch 1, line 1.......................................................................................................................................................

Alimony received from Federal Form 1040 or 1040-SR, Schedule 1, line 2a.............................................. 17

Business income (or loss) from Federal Form 1040 or 1040-SR, Schedule 1, line 3.................................. 18

Sale or exchange of property from Federal Form 1040 or 1040-SR line 7 or Federal Form 1040 or 104019
SR Schedule 1, line 4..................................................................................................................................

IRA distributions, and pensions and annuities from Federal Form 1040 or 1040-SR, line 4a and 5a. If
your pension and/or annuity is fully taxable, use the amount from Federal Form 1040 or 1040-SR, line 5b

Rental real estate, royalties, S corps, trusts, etc. from Federal Form 1040 or 1040-SR, Sch 1, line 5........ 21

Farm income or loss from Federal Form 1040 or 1040-SR, Schedule 1, line 6..........................................

Unemployment compensation from Federal Form 1040 or 1040-SR, Schedule 1, line 7...............................

Social security benefits (including Medicare premiums) taxable and nontaxable, and Railroad
Retirement Benefits from Federal Form 1040 or 1040-SR, line 6a.............................................................

Other income from Federal Form 1040 or 1040-SR, Schedule 1, line 9.....................................................

Total income from Federal 1040 or 1040-SR- taxable and nontaxable. Add lines 14 through 25....................

Deductions from Federal Form 1040 or 1040-SR, line 10.................................................................................. 27

Adjusted income. Subtract line 27 from line 26..........................................................................................

Cash public assistance received. Enter here and on page 1, Part 2, line 1a............................................. 29

Other non-taxable income including child support, worker’s compensation and monetary gifts................. 30

Addback of rental losses, etc. from lines 18, 19, 21, 22 or 25 above.......................................................... 31

TOTAL 2023 HOUSEHOLD INCOME. Add lines 28, 29, 30 and 31. Enter here and on page 1, line 1b ....... 32

Bank Account Withdrawals (see instructions).............................................................................................. 33

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Spouse’s signature
Date
Telephone number
Paid preparer signature
Paid preparer address

Print name
City, town or post office

State

Date

Telephone number

ZIP code

PTIN

May the Division of Taxation contact your preparer? YES

Revised
11/2023

State of Rhode Island Division of Taxation

2023 Form RI-1040H
Rhode Island Property Tax Relief Claim
GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE

IMPORTANT DEFINITIONS

Form RI-1040H must be filed by April 15, 2024.

If filing with Form RI-1040, your property tax relief credit will decrease any income tax
due or increase any income tax refund.

What is meant by “bank account withdrawals” - The term “bank account withdrawals”
means withdrawals made by any persons of a household from a bank account to
pay rent, property taxes or other personal expenses for the year. Report this amount
on line 33. This is not classified as additional taxable income, but it is understood
that some individuals may use prior deposits to pay current year rent, property tax
or other personal expenses. As with all reported items on this return, documentation
may be requested.

If you are not required to file a Rhode Island income tax return, Form RI-1040H may be
filed by itself without attaching it to a Rhode Island income tax return. However, Form
RI-1040H must be filed by April 15, 2024.

What is meant by a “dependent” - The term “dependent” means any person living in
the household who is under the age of 18 who can be claimed by someone else on
their tax return.

Your property tax relief claim should be filed as soon as possible after December 31,
2023. However, no claim for the year 2023 will be allowed unless such claim is filed
by April 15, 2024. For additional filing instructions, see R.I. Gen. Laws § 44-33.
Mail your property tax relief claim to the Rhode Island Division of Taxation - One
Capitol Hill - Providence, RI 02908-5806.

What is meant by “disabled” - The term "disabled" means you are receiving a social
security disability benefit.

Even if you are seeking a filing extension for your Rhode Island income tax return, RI1040, Form RI-1040H must be filed by April 15, 2024. An extension of time to file
Form RI-1040, does NOT extend the time to file Form RI-1040H.

WHO MAY QUALIFY
To qualify for the property tax relief credit you must meet all of the following conditions:
a) You must be sixty-five (65) years of age or older and/or disabled.
b) You must have been domiciled in Rhode Island for the entire calendar year 2023.
c) Your household income must have been $37,870.00 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 and rent payments due on your homestead for
all prior years and on any current installments.

WHO MAY CLAIM CREDIT
If you meet all of the qualifications outlined above, you should complete Form RI-1040H
to determine if you are entitled to a credit.
Only one person of a household may claim the credit. If there are multiple individuals
within a household, the taxable and non-taxable income of all household members
must be included in part 5 of this return. If the household income of all members is
less than or equal to the $37,870.00 threshold, the credit may still be claimed, but only
by one member of the household.
The right to file a claim does not survive a person's death; therefore a claim filed on
behalf of a deceased person cannot be allowed. If the claimant dies after having filed
a timely claim, the amount thereof will be disbursed to another member of the household as determined by the Tax Administrator.

ATTACHMENTS - Keep your originals - send in copies
Attached to this claim shall be:
For homeowners: A copy of your 2023 property tax bill.
For renters: Copies of three (3) rent receipts for the year 2023, or a copy of your 2023
lease agreement. You should keep your original rent receipts and send in photocopies printed on letter sized (8 1/2” x 11”) paper.
If you lived in subsidized housing, attach a copy of your HUD statement.
If you are a claimant under age 65, you MUST attach a copy of your social security disability award letter or Form 1099-SSA for the year 2023.

What is meant by “homestead” - The term "homestead" means your Rhode Island
dwelling, whether owned or rented, and so much of the land around it as is reasonably necessary for the use of the dwelling as a home, but not exceeding 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 an apartment, a houseboat, a mobile home or a
farm.
What is meant by a “household” - The term "household" means one or more persons
occupying a dwelling unit and living as a single nonprofit housekeeping unit. Household does not mean bona fide lessees, tenants or roomers and borders on contract.
What is meant by “household income” - The term "household income" means all income
received both taxable and nontaxable by all persons of a household in a calendar
year while members of the household.
What is meant by “public assistance” - The term “public assistance” means cash assistance from government assistance programs informally known as welfare assistance, and more commonly known as “Temporary Assistance for Needy Families
(TANF)”. Under R.I. Gen. Laws § 44-33-16, a claim for property tax relief shall exclude all taxes or rent paid with public assistance.
Note: Part 5, line 29 and Part 2, line 1a must be equal.
What is meant by "rent paid for occupancy only" - The term "rent paid for occupancy
only" means the gross rent paid only for the right of occupying your homestead. If
you rented furnished quarters, or if utilities were furnished, such as heat, electricity,
etc., then you must reduce the amount of gross rent by the reasonable rental value
(not cost) of the furniture and the reasonable value of such utilities as were furnished.

LIMITATIONS ON CREDIT
Under the provisions of R.I. Gen. Laws § 44-33-16, a claim for relief shall exclude all
taxes or rent paid with public assistance funds. The maximum amount of credit allowable under Chapter 44-33, Property Tax Relief Act, for calendar year 2023 is $650.00.
In the event that more than one person owns the residence, the taxes will be divided
by the owner's share.

RENTED LAND
If you live on land that is rented and your home or trailer is subject to property tax. Multiply the amount of rent you paid in 2023 by 20% and add the amount to the property
tax paid. Then enter the total on RI-1040H, line 2.

Example:
Rent ($3,600 X 20%)........................ ___________
Property Tax...................................... ___________
Amount to be entered on line 2......... ___________
COMPUTATION TABLE INSTRUCTIONS
Step 1 Read down the column titled household income until you find the income range
that includes the amount shown on line 32.
Step 2 Read across from the income range line determined in step 1 to find the percent
of income allowed as a credit. Enter this percentage on line 3 or line 9,
whichever applies.

Household
income
Less than 6,496
6,496 - 9,740
9,741 - 12,985
12,986 - 16,230
16,231 - 37,870

Percentage of income
allowable as credit
1 person
3%
4%
5%
6%
6%

2 or more
3%
4%
5%
5%
6%

Extracted from PDF file 2023-rhode-island-form-1040h.pdf, last modified April 2012

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More about the Rhode Island Form 1040H Individual Income Tax Tax Credit TY 2023

If you are a legal resident of Rhode Island that lives in a household or rents property that is subject to tax in the state and are up to date on all tax payments or rent on the property, and your household income is $30,000 or less, you qualify to file this form to receive a tax credit. Form 1040H requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Property Tax Relief Claim in January 2024, so this is the latest version of Form 1040H, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1040H directly from TaxFormFinder. You can print other Rhode Island tax forms here.

Other Rhode Island Individual Income Tax Forms:

TaxFormFinder has an additional 78 Rhode Island income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Schedule W	Schedule W - Rhode Island W-2 and 1099 Information
Form 1040H	Property Tax Relief Claim Tax Credit
Form 1040NR-Schedule-II	Schedule II - Nonresident Tax Calculation Nonresident
Form 1040V	Resident/Nonresident Return Payment Voucher Voucher
Form 4868	Application for Automatic Extension Extension

Download all RI tax forms View all 79 Rhode Island Income Tax Forms

Form Sources:

Rhode Island usually releases forms for the current tax year between January and April. We last updated Rhode Island Form 1040H from the Division of Taxation in January 2024.

Show Sources >

Form 1040H is a Rhode Island Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Rhode Island Form 1040H

We have a total of twelve past-year versions of Form 1040H in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 1040H

2023 RI-1040H

2022 Form 1040H