WHO MUST FILE AN AMENDED RETURN
RI Form 1040X must be completed by those taxpayers who have to correct their Rhode Island return as a result of a change or correction on their federal income tax return; the filing of an amended federal income tax return; the filing of an amended out-of-state return or a notification of a change or correction on another state's personal income tax return.
WHEN TO FILE
Federal Audit Changes: If the Internal Revenue Service increases the amount of your federal taxable income for any reason, you should file an Amended Rhode Island Income Tax Return within 90 days after the final determination of the change.
Refunds: Generally a claim for refund must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. In either case, the refund will be limited to the amount of payments made within the allowable period.
Property Tax Relief Credit: If you are filing an amended return to claim the property tax relief credit, you must file the return no later than April 15. An extension of time may be allowed at the Tax Administrator's discretion for sickness, absence or other disability.