2005 RI-1040EZ

2005 RI-1040EZRHODE ISLAND RESIDENTINDIVIDUAL INCOME TAX RETURN

WWW.TAX.RI .GOV

RI-1040EZRI Schedule EICRI-1040H

RI-1040VRI Tax TableInstructions

RI Tax Computation WorksheetReturn Envelope

THIS BOOKLET CONTAINS:

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

CAN I FILE THE NEW RI-1040EZ?

YES

YOU MUST FILE RI-1040

YOU CAN FILE THE NEW RI-1040EZ!

DO YOU HAVE ANY OF THESE ITEMS? Modifications

Other Rhode Island CreditsAllowable Federal Credits (except EIC)

Other RI TaxesCapital Gains

Alternative Minimum TaxWorked in Another State

StandardDeduction

for:People whochecked anybox on 2A,see page 2,line 32 fordeductionamount.

If you can beclaimed as adependent

see page I-4of instructions.

All others:Single$5,000

Married filingjointly or

Qualifyingwidow(er)

$8,300

Married filingseparately

$4,150

Head of household

$7,300

}

8.

mail returns to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806

14.

RI-1040EZ 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

ELECTORALCONTRIBUTION

If you want $5.00 ($10.00 if a joint return) to goto this fund, check here. (See instructions. Thiswill not 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

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

3.

2.Deductions - RI standard deduction (left margin) or amount from Federal Schedule A, line 28, whichever is greater.If you itemize and line 1 is over $145,950 ($72,975 if married filing separate) see page I-3 of instructions................................

2.

4.

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

5.

Exemptions - Enter federal exemptions in box then multiply by $3,200 and enter result in 4.If line 1 is over $109,475 or you provided housing to a person displaced by Hurricane Katrina see the worksheet on page I-3 for exemption amount.........................................................................................

4.

6.

X $3,200 =

RI Taxable Income - subtract line 4 from line 3.............................................................................................................5.

RI INCOME TAX - Use RI Tax Table or Tax Computation Worksheet to figure the tax on amount on line 5...............6.

Check onlyone box

RI use/sales tax (see page I-4 of instructions)..............................................................................................................7. 7.

RI checkoff contributions from page 2, line 31 (contributions reduce your refund or increase your balance due)............8.

TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS - add lines 6, 7 and 8..............................................................9. 9.

RI 2005 income tax withheld (please attach forms W-2, 1099, etc.)...........................10. 10A.A.

2005 estimated tax payments and amount applied from 2004 return......................... 10B.B.

Property tax relief credit from RI-1040H, line 15 or 22 (attach form RI-1040H).......... 10C.C.

RI earned income credit from page 2, RI Schedule EIC, line 23................................. 10D.D.

Other payments............................................................................................................ 10E.E.

TOTAL PAYMENTS AND CREDITS - add lines 10A, 10B, 10C, 10D and 10E.................................................... 10F.F.

12.If line 10F is LARGER than 9, subtract line 9 from 10F. THIS IS THE AMOUNT YOU OVERPAID...................12.

Amount of overpayment to be refunded........................................................................................................................13. 13.

Amount of overpayment to be applied to 2006 estimated tax............................................14.

☺�

Check � ifextension is

attached.

( )

If line 9 is LARGER than 10F, subtract line 10F from 9. YOU OWE THIS AMOUNT. COMPLETE RI-1040V....11. 11.

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

( )

� �

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

SPOUSE is BlindSPOUSE was 65 or older, (born before 01/02/1941),

Totalboxeschecked

�

please printor type

ATTACHFORMS

W-2 AND1099HERE

2A.

1.

(If you checked any box above, see page 2, line 32 for deduction amount.)

NO

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


If you want $5.00 ($10.00 if a joint return) to goto this fund, check here. (See instructions. Thiswill not increase your tax or reduce your refund.)




3Head of Household


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) - , 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.


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.


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




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.



PAYMENTSAND PROPERTYTAXRELIEFCREDIT

AMOUNTDUE

REFUND

Single$5,000


Qualifyingwidow(er)

$8,300


$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.

☺�


attached.

( )

WHY SHOULD I FILE THE NEW RI-1040EZ?

Less lines to complete - less chances to make an error

Smaller return allows us to process your return faster

Easier to understand

Smaller booklet benefits all taxpayers by reducing printing andmailing costs

��

��

��

��

Forms are available on our web site:

WWW.TAX.RI.GOVor

or by calling:(401) 222-1111

StandardDeduction


If you can beclaimed as a

dependent seepage I-4 ofinstructions.



Qualifyingwidow(er)

$8,300


$4,150

Head of household

$7,300

}

8.


14.


First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip Code





NAMEANDADDRESS


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.)




3Head of Household


5


3.

2.Deductions - RI standard deduction (left margin) or amount from Federal Schedule A, line 28, whichever is greater.If you itemize and line 1 is over $145,950 ($72,975 if married filing separately) see page I-3 of instructions.............................

2.

4.


5.

Exemptions - Enter federal exemptions in box then multiply by $3,200 and enter result in 4.If line 1 is over $109,475 or you provided housing to a person displaced by Hurricane Katrina, see the worksheet on page I-3 for exemption amount.........................................................................................

4.

6.

X $3,200 =



Check onlyone box













☺�


attached.

( )




YourSignature

Spouse’sSignature

Date Date


( )

� �



Totalboxeschecked

�

please printor type

ATTACHFORMS

W-2 AND1099HERE

2A.

1.


RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDIT

Rhode Island income tax from RI-1040EZ, page 1, line 6.................................................................................................................15.

Federal earned income credit from Federal Form 1040, line 66a; 1040A, line 41a; 1040EZ, line 8a or Federal Telefile, line L......16.

Rhode Island percentage...................................................................................................................................................................17.

Multiply line 16 by line 17...................................................................................................................................................................18.

Enter the SMALLER of line 15 or line 18..........................................................................................................................................19.

Subtract line 19 from line 18 (if zero or less, enter the amount from line 19 on line 23. Otherwise, continue to line 21).......20.

Refundable percentage......................................................................................................................................................................21.

RI refundable earned income credit - multiply line 20 by line 21.......................................................................................................22.

TOTAL RI EARNED INCOME CREDIT - add line 19 and line 22. Enter here and on RI-1040EZ, page 1, line 10D......................23.

15.

16.

17.

18.

19.

20.

21.

22.

23.

25%

10%

RI CHECKOFF �� CONTRIBUTIONS

Drug program account....................................................................... 24.24.

Olympic Contribution 25.

RI Organ Transplant Fund................................................................. 26.

RI Council on the Arts........................................................................ 27.

RI Nongame Wildlife Fund................................................................. 28.

Childhood Disease Victims’ Fund...................................................... 29.

TOTAL CONTRIBUTIONS - add lines 24, 25, 26, 27, 28, 29 and 30 - Enter here and on RI-1040EZ, page 1, line 8...................

$1.00 $5.00 $10.00 Other

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________

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

NOTE: Contributions reduce your refund or increase your balance due.

25.

26.

27.

28.

29.

31.

RI Military Family Relief Fund............................................................ 30.$ _____________

30.

31.

STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND

Enter the number of boxes checked on page 1, line 2A and continue below................................................................................... 32.

If your filing status is ..... AND the number on line 32 is ....THEN your RI standard deduction

RI-1040EZ, line 2 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

2005

32.

RI-1040EZ

StandardDeduction


If you can beclaimed as a

dependent seepage I-4 ofinstructions.



Qualifyingwidow(er)

$8,300


$4,150

Head of household

$7,300

}

8.


14.


First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip Code





NAMEANDADDRESS


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.)




3Head of Household


5


3.

2.Deductions - RI standard deduction (left margin) or amount from Federal Schedule A, line 28, whichever is greater.If you itemize and line 1 is over $145,950 ($72,975 if married filing separately) see page I-3 of instructions.............................

2.

4.


5.

Exemptions - Enter federal exemptions in box then multiply by $3,200 and enter result in 4.If line 1 is over $109,475 or you provided housing to a person displaced by Hurricane Katrina, see the worksheet on page I-3 for exemption amount.........................................................................................

4.

6.

X $3,200 =



Check onlyone box













☺�


attached.

( )




YourSignature

Spouse’sSignature

Date Date


( )

� �



Totalboxeschecked

�

please printor type

ATTACHFORMS

W-2 AND1099HERE

2A.

1.


RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDIT

Rhode Island income tax from RI-1040EZ, page 1, line 6.................................................................................................................15.

Federal earned income credit from Federal Form 1040, line 66a; 1040A, line 41a; 1040EZ, line 8a or Federal Telefile, line L......16.

Rhode Island percentage...................................................................................................................................................................17.

Multiply line 16 by line 17...................................................................................................................................................................18.

Enter the SMALLER of line 15 or line 18..........................................................................................................................................19.

Subtract line 19 from line 18 (if zero or less, enter the amount from line 19 on line 23. Otherwise, continue to line 21).......20.

Refundable percentage......................................................................................................................................................................21.

RI refundable earned income credit - multiply line 20 by line 21.......................................................................................................22.

TOTAL RI EARNED INCOME CREDIT - add line 19 and line 22. Enter here and on RI-1040EZ, page 1, line 10D......................23.

15.

16.

17.

18.

19.

20.

21.

22.

23.

25%

10%

RI CHECKOFF �� CONTRIBUTIONS

Drug program account....................................................................... 24.24.

Olympic Contribution 25.

RI Organ Transplant Fund................................................................. 26.

RI Council on the Arts........................................................................ 27.

RI Nongame Wildlife Fund................................................................. 28.

Childhood Disease Victims’ Fund...................................................... 29.

TOTAL CONTRIBUTIONS - add lines 24, 25, 26, 27, 28, 29 and 30 - Enter here and on RI-1040EZ, page 1, line 8...................

$1.00 $5.00 $10.00 Other

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________

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

NOTE: Contributions reduce your refund or increase your balance due.

25.

26.

27.

28.

29.

31.

RI Military Family Relief Fund............................................................ 30.$ _____________

30.

31.

STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND

Enter the number of boxes checked on page 1, line 2A and continue below................................................................................... 32.

If your filing status is ..... AND the number on line 32 is ....THEN your RI standard deduction

RI-1040EZ, line 2 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

2005

32.

RI-1040EZ

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, line 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 page 1, 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 page 1, 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 ZipCode





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, line 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 page 1, 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 page 1, 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

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 addresses 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 addressappears on your check or money order. Write “Form RI-1040V,”your daytime phone number and social security number on yourcheck or money order. If you are filing a joint return, enter thesocial security shown 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

Page T-1

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

$ $ $ $

+

+

+

+

+

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%

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 RETURNResident individuals – Every resident individual ofRhode Island required to file a federal income taxreturn must file a Rhode Island individual incometax return (RI-1040 or RI-1040EZ).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 RETURNSJOINT 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 resi-dent 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 PERSONNELUnder the provisions of the Soldiers and SailorsCivil Relief Act, the service pay of members of the

armed 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 income taxis imposed on all the federal taxable income of aresident 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 TAXPAYERSIf 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 FILEYour return must be filed not later than April 15,2006. If the due date of your return falls on aSaturday, Sunday or Rhode Island legal holiday,the return will be due on the next working day.

EXTENSION OF TIMEAny 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 such

taxpayer 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.

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

WHERE TO GET FORMSAs 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) 222-1111Forms may also be obtained at many local librariesand Post Office branches.

MISSING OR INCORRECT FORM W-2This 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 DOLLARSThe 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 LIABILITYYou 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 to report any change.

RHODE ISLAND LOTTERY PRIZESWinnings 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.

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2005 INSTRUCTIONS FOR FILING RI-1040EZGENERAL INSTRUCTIONS

SIGNATUREYou 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 REFUNDSPAYMENTS: Any tax due must be paid in full withyour return. Complete Form RI-1040V. Make yourcheck or money order payable to the Rhode IslandDivision of Taxation and send them with your returnto the Rhode Island Division of Taxation, OneCapitol Hill, Providence, RI 02908-5806. Anamount due of less than one dollar ($1) need not bepaid.REFUNDS: A refund will be made if an overpay-ment of income tax is shown on your return, unlessyou indicate on your return that such overpaymentis to be credited to your estimated tax liability for2006. No other application for refund is necessary.Please note that no refund can be made unlessyour return is properly signed. Refunds of less than$1.00 will not be paid unless specifically requested.

ESTIMATED INCOME TAXIf 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-1040H PROPERTY TAX RELIEF CREDITFull 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.

INTEREST AND PENALTIESINTEREST: Any tax not paid when due, includingfailure to pay adequate estimated tax, is subject tointerest at the rates of 12% in 2005 and 12% in2006. Interest on refunds of tax overpayments willbe paid at the rate of 12% if the refund is not paidwithin 90 days of the due date or the date the com-pleted return was filed, whichever is later.

PENALTIES: The law provides for penalties in the

following circumstances: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 TAXINFORMATIONAll amounts reported from the Federal Forms 1040,1040A, 1040EZ, Telefile, 1040NR and 1040NR-EZas well as those reported on Form RI-1040EZ aresubject 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.

OTHER QUESTIONSObviously 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 NAME AND ADDRESSIf the name or address shown on the return is incor-rect, print or type any necessary correction on thereturn. If you did not receive the booklet and pre-addressed return, please complete the identifica-tion portion of the return, including the city or townof 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 toa 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 PARTY ORNONPARTISAN GENERAL ACCOUNTMake only one designation, either by naming apolitical party, or by checking the box for the non-partisan general account. 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 creditedto the nonpartisan general account. If you desig-nate more than one political party or a political partyand also the nonpartisan general account, yourcontribution will be credited to the first political partynamed.

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 4or Telefile line I.

Line 2 – 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 or blindat the end of 2005, see the RI Standard DeductionSchedule on RI-1040EZ, page 2, line 32 to deter-mine the amount of your standard deduction.

If someone else can claim you on their return youmust complete the RI Standard DeductionWorksheet for Dependents on page I-4 to deter-mine the amount of your standard deduction.

If you itemize your deductions and line 1 is morethan $145,950 ($72,975 if married filing separate),you need to recalculate your itemized deductions.Complete the RI Itemized Deduction Worksheet onpage I-3 of these instructions.

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 3 - Subtract line 2 from line 1.

Number of Exemptions: Enter the number ofexemptions from Federal Form 1040, line 6d or1040A, line 6d in the box on line 4. If you are filinga Federal 1040EZ or Federal Telefile Form thenenter the amount from the chart below in the box online 4.

Amount on Federal Enter in box on1040EZ, line 5 RI-1040EZ, line 4

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

10,000 013,200 116,400 2

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Amount on Federal Enter in box onTelefile line J(2) RI-1040EZ, line 4

0 03,200 16,400 2

Line 4 – Exemption Amount: Multiply the numberof exemptions in the box by $3,200. However, if line1 is more than $109,475 or you provided housing toa person displaced by Hurricane Katrina, see work-sheet below to compute your exemption amount.

Line 5 – Rhode Island Taxable Income: Subtractline 4 from line 3.

Line 6 – Rhode Island Income Tax: Use the RITax Table on pages T-2 thru T-7 of the instructionsto figure your RI tax if the amount on line 5 is lessthan $50,000. If the amount on line 5 is $50,000 ormore, use the RI Tax Computation Worksheet onpage T-8 of the instructions to figure your RI tax.

Line 7 – Rhode Island Use/Sales Tax: Enter anyuse/sales tax from the use/sales tax worksheet, line6 located on the next page.

What is a Use Tax? A Use Tax is a tax on the useof tangible personal property in a state where theproperty has not been subject to the sales tax.Rhode Island Use Tax applies when merchandisepurchased outside of Rhode Island is brought intoRhode Island. Sales and use taxes are comple-mentary taxes and are assessed at the same rate.In Rhode Island the sales and use tax rate is 7%.The Rhode Island Use Tax is most often due whenmerchandise subject to the sales tax in RhodeIsland is purchased from an out-of-state vendorwho did not collect the Rhode Island tax and theproperty is subsequently used in this state.Common examples of transactions from which usetax liability may arise are mail order catalog salesand toll-free “800” purchases and purchases madeover the internet.

What is taxable? The same items that are subjectto the Rhode Island Sales Tax are subject to theuse tax. Some typical examples of taxable itemsare jewelry, computers and electronic equipment.Clothing and footwear are not taxable.

How do I file and pay? To report use tax, pleasecomplete the Rhode Island Individual Consumer’sUse/Sales Tax Worksheet found on page I-4 ofthese instructions.

Line 8 – Rhode Island Checkoff Contributions:Enter the amount of checkoff contributions frompage 2, line 31. These checkoff contributions willincrease your tax due or reduce your refund.

Line 9 – Total Rhode Island Tax and CheckoffContributions: Add lines 6, 7 and 8.

Line 10A – 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 10B – 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 10C – 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 not required to file a form RI-1040EZ,you may file a Form RI-1040H separately to claimyour property tax relief credit. PROPERTY TAXRELIEF CLAIMS MUST BE FILED NO LATERTHAN APRIL 15, 2006.

Line 10D – RI Earned Income Credit: Enteramount from RI Schedule EIC, page 2, line 23. Ifyou are claiming a RI earned income credit, youmust attach RI Schedule EIC to your RI-1040EZ.

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

ITEMIZED DEDUCTION WORKSHEET for RI-1040EZ, line 2

1.

2. Add the amounts from Federal Form, Schedule A, lines 4, 13 and 19plus any gambling and casualty or theft losses included 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-1040EZ, line 2.

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

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

5. Enter the amount from RI-1040EZ, line 1..................... 5.

7. Is the amount on line 6 less than the amount on line 5?

7.

No. STOP HERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040EZ, line 2.

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

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 resulthere and on RI-1040EZ, line 2...................................................................

10.

KEEP FOR YOUR RECORDS - YOU DO NOT NEED TO ATTACH THIS WORKSHEET TO YOUR RETURN.

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

Deduction for exemption. Subtract line 10 from line 3. Enter here and on RI-1040EZ, page 1, line 4...................................

EXEMPTION WORKSHEET for RI-1040EZ, line 4

Is the amount on RI-1040EZ, line 1 more than the amount shown on line 6 below?4.

No. STOP HERE! Enter the amount from line 3 above on RI-1040EZ, page 1, line 4.

Yes. Continue to line 5.

Multiply $3,200 by the total number of exemptions claimed in box on RI-1040EZ, page 1, line 4..........................................

1.1.

Enter the amount from RI-1040EZ, page 1, line 1..................................................................................5. 5.

6.

6.

If your filing status is...

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-1040EZ) ....................................

2. 2.

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

Line 10E – Other Payments: Enter any other pay-ments, including pass-through withholding paid onyour behalf from form RI 1099-PT, box 8 (attachForm 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-1040EZ, page 1 to the right ofline 10.

Line 10F – Total Payments and Credits: Add lines10A, 10B, 10C, 10D and 10E.

Line 11 – Balance Due: If the amount on line 9 isgreater than the amount of line 10F, SUBTRACTline 10F from line 9 and enter the balance due online 11. 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.

Line 12 – Overpayment: If the amount on line 10Fis greater than the amount on line 9, SUBTRACTline 9 from line 10F and enter the overpayment online 12.

Line 13 – Refund: Enter the amount of the over-payment on line 12 that is to be refunded. Refundsof less than $1.00 will not be paid unless specifical-ly requested.

Line 14 - Overpayment to be applied to 2006:Enter the amount of overpayment on line 12, whichis to be applied to your 2006 estimated tax. (SeeGeneral Instructions)

RI SCHEDULE EIC – RHODE ISLANDEARNED INCOME CREDIT

Line 15 – Rhode Island Income Tax: Enter theamount from RI-1040EZ, page 1, line 6.

Line 16 – 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 17 – The Rhode Island percentage is 25%.

Line 18 – Multiply line 16 by line 17.

Line 19 – Enter the SMALLER of line 15 or line 18.

Line 20 – Subtract line 19 from line 18. If line 19 isgreater than or equal to line 18, skip lines 21 and 22and enter the amount from line 19 on line 23.Otherwise continue to line 21.

Line 21 – The refundable Rhode Island percentageis 10%.

Line 22 – Rhode Island Refundable EarnedIncome Credit: Multiply line 20 by line 21.

Line 23 – Total Rhode Island Earned IncomeCredit: Add line 19 and line 22. Enter here and onRI-1040EZ, page 1, line 10D.

SCHEDULE IV – RHODE ISLAND CHECK-OFF CONTRIBUTIONSNOTE: These checkoff contributions will increaseyour tax due or reduce your refund. All checkoffcontributions are voluntary.

Lines 24 through 31 – Contributions: A contribu-tion to the following programs may be made bychecking 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 Nongame Wildlife Appropriation(6) Childhood Disease Victims’ Fund(7) RI Military Family Relief Fund

Line 31 – Total Contributions: Add lines 24, 25,26, 27, 28, 29 and 30 then enter the total here andon RI-1040EZ, page 1, line 8.

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STANDARD DEDUCTION WORKSHEET FOR DEPENDENTS for RI-1040EZ, line 2

Use 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-1040EZ, line 2. 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; $1,000if Married filing jointly, Married filing separately or Qualifying widow(er).......................................................................... 5B.

Add lines 5A and 5B. Enter the total here and on RI-1040EZ, line 2..............................................................................C. 5C.

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

800


INDIVIDUAL CONSUMER’S USE/SALES TAX WORKSHEETfor RI-1040EZ, line 7

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-1040EZ, page 1, line 7............................................

6. 6.

1B.

1C.

A.

B.

C.

7%


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

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2005 RI-1040EZ

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