Form RI-1040H must be filed by April 15, 2020.
Even if you are seeking a filing extension for your Rhode Island income tax return, RI-1040, Form RI-1040H must be filed by April 15, 2020. An extension of time to file Form RI-1040, does NOT extend the time to file Form RI-1040H.
If filing with Form RI-1040, your property tax relief credit will decrease any income tax due or increase any income tax refund.
If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed by itself without attaching it to a Rhode Island income tax return. However, Form RI-1040H must be filed by April 15, 2020.
Your property tax relief claim should be filed as soon as possible after December 31, 2019. However, no claim for the year 2019 will be allowed unless such claim is filed by April 15, 2020. For additional filing instructions, see RIGL §44-33. Mail your property tax relief claim to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5806.
WHO MAY QUALIFY
To qualify for the property tax relief credit you must meet all of the following conditions:
a) You must be sixty-five (65) years of age or older and/or disabled.
b) You must have been domiciled in Rhode Island for the entire calendar year 2019.
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 and rent payments due on your homestead for all prior years and on any current installments.
WHO MAY CLAIM CREDIT
If you meet all of the qualifications outlined above, you should complete Form RI1040H to determine if you are entitled to a credit.
Only one person of a household may claim the credit. If there are multiple individuals within a household, the taxable and non-taxable income of all household members must be included in part 5 of this return. If the household income of all members is less than or equal to the $30,000 threshold, the credit may still be claimed, but only by one member of the household.
The right to file a claim does not survive a person's death; therefore a claim filed on behalf of a deceased person cannot be allowed. If the claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the household as determined by the Tax Administrator.