Rhode Island Residential Lead Abatement Income Tax Credit

Residential Lead Abatement Income Tax Credit
Form RI-6238
State of Rhode Island Division of Taxation

2023 Form RI-6238
23104099990101

Residential Lead Abatement Income Tax Credit
Your name

Deceased?

Your social security number

Spouse’s name

Yes
Deceased?

Spouse’s social security number

Address

Yes
New address? Daytime phone number

City, town or post office

State

Yes
ZIP code

City or town of legal residence

Pursuant to R.I.G.L. 44-30.3-3, a claimant must have been domiciled in the state of Rhode Island for the entire calendar year for which he/she files a
claim for relief under this chapter. DO NOT COMPLETE THIS FORM if you were not a resident of the state of Rhode Island for all of 2023.

PART 1 DWELLING UNIT INFORMATION

(CREDIT MAY BE TAKEN FOR UP TO THREE (3) DWELLING UNITS)

Unit #1
1 Property Address:

Unit #2

Unit #3

(Number, Street, Apt. Number)

(Number, Street, Apt. Number)

(Number, Street, Apt. Number)

(City or Town)

(City or Town)

(City or Town)

2 For each unit:
Check one that applies and
complete the corresponding
section in Part 2.

3 For each unit:
Check the type of lead
work performed.

Owner Occupant

Owner Occupant

Owner Occupant

Renter

Renter

Renter

Landlord

Landlord

Landlord

Removal

Removal

Removal

Reduction

Reduction

Reduction

4 Costs incurred:

$

$

$

5 Maximum Credit:

$

$

$

If removal/abatement, enter $5,000.00 You must have a Department of Health Lead Safe Certificate for removal/abatement.
If reduction/mitigation, enter $1,500.00. You must have a Rhode Island Housing Resources Commission Lead Hazard Mitigation Certificate of
Conformance.

$

6 Maximum Credit:

$

$

Enter the smaller of line 4 or line 5

$

7 Total Credit (Add all credit amounts from line 6):

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

May the Division of Taxation contact your preparer? YES

State

Date

Telephone number

ZIP code

PTIN

Revised 08/2023

Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806

State of Rhode Island Division of Taxation

2023 Form RI-6238
IMAGEONLY

Residential Lead Abatement Income Tax Credit
Name

PART 2
8

Your social security number

CLAIMANT INFORMATION
YES

OWNER OCCUPIED PROPERTY:

Were you a legal resident of Rhode Island for all of 2023? --------------------------------------------------------------------------Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ? -----------------------------------Did you incur the full cost of the lead removal/reduction? ----------------------------------------------------------------------------Are you the sole owner of the property? -------------------------------------------------------------------------------------------------If no, what is your ownership percentage? _________%
Who is the other owner(s)? ________________________________________________________________________
Name

Address

9 RENTER/LESSEE:
Were you a legal resident of Rhode Island for all of 2023? --------------------------------------------------------------------------Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ?------------------------------------Did you incur any of the cost of the lead removal/reduction? ------------------------------------------------------------------------Who is your landlord? ____________________________________________________________________________
Name

10

Address

LANDLORD:
Have you rented out property in 2023? ---------------------------------------------------------------------------------------------------Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ? -----------------------------------If applicable, is the household income of the tenant(s) in Unit 1 equal to or less than $55,400? --------------------------If applicable, is the household income of the tenant(s) in Unit 2 equal to or less than $55,400? --------------------------If applicable, is the household income of the tenant(s) in Unit 3 equal to or less than $55,400? ---------------------------

PART 3

WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME

USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME
11

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

11

12

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

12

13

Wages, salaries, tips, etc............................................................................................................................................. 13

14

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

14

15

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

15

16

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

16

17

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

17

18

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

18

19

Total gain on sale or exchange of property.................................................................................................................. 19

20

Loss on sale or exchange of property (capital losses are limited to $3,000.00).......................................................... 20

21

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

21

22

Alimony and child support received............................................................................................................................

22

23

Nontaxable military compensation and cash benefits.................................................................................................. 23

24

Other taxable income, please specify: _____________________ ............................................................................. 24

25

TOTAL 2023 HOUSEHOLD INCOME. Add lines 11 through 24. Enter here and use to answer questions in Part 2 above 25

Page 2

NO

State of Rhode Island Division of Taxation

2023 Form RI-6238
Residential Lead Abatement Income Tax Credit

GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE

IMPORTANT DEFINITIONS

Form RI-6238 must be filed by April 15, 2024.

"Claimant" means a property owner or lessee, who has filed a claim under
this chapter and was domiciled in this state for the entire calendar year
for which he or she files a claim for relief under this chapter. In the case
of a claim for rented or leased residential premises, the claimant shall
have rented property during the preceding year for which he or she files
for relief under this chapter. Claimant does not mean or include any person claimed as a dependent by any taxpayer under the Internal Revenue
Code.
“Residential premise” means a single-family home, an individual condominium, and individual units in either apartment buildings or multi-family
homes.
"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.
"Household income" means all income taxable and nontaxable received by
all persons of a household in a calendar year while members of the
household.

Even if you are requesting an extension of time to file your Rhode Island income tax return - Form RI-1040 by filing Form RI-4868 or a federal extension, you must still file Form RI-6238 by April 15, 2024. An extension of
time to file Form RI-1040, does NOT extend the time to file Form RI6238.
If filing with Form RI-1040, your Residential Lead Abatement Income Tax
Credit will decrease any income tax due or increase any income tax refund.
If you are not required to file a Rhode Island income tax return, Form RI6238 may be filed by itself without attaching it to a Rhode Island income
tax return. However, Form RI-6238 must be filed by April 15, 2024.
Your Residential Lead Abatement Income Tax Credit should be filed as soon
as possible after December 31, 2023. 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 §44-30.3. Mail your
Residential Lead Abatement Income Tax Credit to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5806.
NOTE: Documentation of work performed, costs incurred and certification
of lead-safe status must be attached to Form RI-6238 in order to qualify
for the Residential Lead Abatement Income Tax Credit. Failure to attach
the necessary documentation will delay the processing of your credit.

WHO MAY QUALIFY
To qualify for the Residential Lead Abatement Income Tax Credit you must
A) Have been a legal resident of Rhode Island for the entire 2023 calendar
year.
B) Be either a property owner or renter/lessee of a residential premise that
had lead reduction or lead removal.
C) Have incurred expenses for the lead reduction or removal on the residential premise.
D) Have proof of payment for all costs incurred.
Complete documentation for all costs incurred must be provided. Receipts must clearly show lead related items, costs and dates purchased. Only receipts for required lead work can be used for this
credit. Provide a list of all required lead work that was done and indicate which receipt(s) and costs are associated with that required
lead work.
Attach all of your documentation to this form.
E) Have certification in the form of a Housing Resources Commission regulated Certificate of Conformance for Mitigation (reduction) or a Department of Health regulated Lead Safe Certificate for Abatement (removal).
Attach your certification to this form.

WHO MAY CLAIM CREDIT
If you meet all of the qualifications outlined above, you should complete
Form RI-6238 to determine if you are entitled to a credit.
Pursuant to R.I.Gen. Laws 44-30.3:
A claimant whose household income for 2023 was equal to or less than
$55,400 will receive the full amount of the credit he/she is entitled to receive.
A claimant who rents or leases a dwelling unit to individuals whose household income was equal to or less than $55,400 will receive their credit after
the claimants whose own income was equal to or less than $55,400.
All other claimants, without regard to income or property ownership, will be
paid after the previously mentioned claimants. However, if insufficient funds
exist to pay this third group of claimants the full amount of the credit, the
Tax Administrator will make payments to each claimant proportionately
based on the amount of remaining funds.
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.

LIMITATIONS ON CREDIT
Under the provisions of Section 44-30.3, for calendar year 2023 the maximum amount of credit allowable per dwelling unit (up to three (3) units) for
reduction/mitigation is $1,500.00. The maximum amount of credit allowable
per dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
In the event two (2) individuals of a household are able to meet the qualifications for a claimant, they may determine between themselves as to who
the claimant is. If they are unable to agree, the matter is referred to the tax
administrator and his or her decision is final. If a property is owned by two
(2) or more individuals, and more than one individual is able to qualify as a
claimant, and some or all of the qualified individuals are not related, the individuals may determine among themselves as to who the claimant is. If
they are unable to agree, the matter is referred to the tax administrator and
his or her decision is final.
Only one abatement claim may be filed for any dwelling unit. If a mitigation
claim has previously been filed for a dwelling unit, an abatement claim will
be reduced by the amount of the mitigation credit already claimed. This
holds true even if the dwelling unit has been transferred to another owner
or lessee.
This credit program has a maximum of $250,000 per year in available
funds for all claims filed.

DENIAL OF CLAIM
If a claim has been determined to be excessive and filed with fraudulent intent, the claim will be disallowed in full. If the claim has been paid or credited
against a claimant’s tax liability, the credit will be cancelled and assessed
with interest from the date of payment or credit until paid. Any claimant and
preparer involved with filing with fraudulent intent will be guilty of a misdemeanor.
If a claim has been determined to be excessive and negligently prepared,
ten percent of the corrected claim will be disallowed. If the claim has been
paid or credited against a claimant’s tax liability, the credit will be reduced
or cancelled, and the proper amount will be assessed with interest from the
date of payment or credit until paid.