Download pdf - 2003 RI-1040 Front Cover - State of Rhode Island: … RI-1040 Rhode Island Resident Individual Income Tax Return This booklet contains: RI-1040 RI Schedule D RI Tax Rate Schedules

2003 RI-10402003 RI-1040Rhode Island RRhode Island Resident Indiesident Individual Income vidual Income TTax Rax RetureturnnThis booklet contains:

RI-1040 RI Schedule D RI Tax Rate SchedulesRI Schedule EIC RI-6251 RI-1040HRI-8615 RI Deduction Schedules RI-4868RI Schedule OT RI-2210A RI-1040VT-205P Instructions Return EnvelopeRI Schedule CGW RI Tax Tables

www.tax.ri.gov

GET YOUR REFUND FASTER

E-FILE!

22.

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

RI-1040

Amount of overpayment to be applied to 2004 estimated tax...............................................

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........

2003RHODE 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

please printor type

ElectoralContribution

$5.00 ($10.00 if a joint return) Seeinstructions. (This will not increase yourtax or reduce your refund.) Check one.

YesNo

If you wish the 1st $2.00 ($4.00 if a joint return) to be paid to a specificparty, check the 1st box and fill in the name of the political party. If youwish it to be paid to a nonpartisan general account, check the 2nd box. Nonpartisan general account

FILINGSTATUS Single Married filing jointly

1 2Married filing separately

3Head of Household

4Qualifying widow(er)

5

INCOME,TAX ANDCREDITS

Federal AGI (Adjusted Gross Income) - Federal Form 1040, line 34; 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) - Page 2, 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 $139,500 ($69,750 if married filing separate) see itemized deduction schedule on page 7......

4. 4.

Subtract line 4 from line 3.................................................................................................................................................5. 5.Exemptions - Enter federal exemptions in 6A then multiply by $3,050 and enter result in 6B.If line 3 is over $104,625, see worksheet on page I-4 for exemption amount....................................

6. 6B.6A. X $3,050 =

RI TAXABLE INCOME - subtract line 6B from line 5.......................................................................................................7. 7.

RI income tax8.

8A.

Check onlyone box

Check onlyone box

RI Tax Table orRate Schedules

RI Schedule CGW RI Schedule D RI Schedule J RI-8615A.

Other RI taxes from page 3, RI Schedule OT, line 15...............................................................................................B. 8B.

RI alternative minimum tax from page 6, Form 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.

RI use/sales tax from page 3, Schedule T-205P, line 24 (see instructions).....................................................................14. 14.

Total RI tax - add lines 13 and 14.....................................................................................................................................15. 15.RI checkoff contributions from page 2, schedule IV, line 42G (contributions reduce your refund or increase your balance due).........................................................................................

16. 16.

TOTAL RI TAX AND CHECKOFF CONTRIBUTIONS - add lines 15 and 16..................................................................17. 17.

RI 2003 income tax withheld (please attach forms W-2, 1099, etc.)..............................18. 18A.A.

2003 estimated tax payments and amount applied from 2002 return............................ 18B.B.

Property tax relief credit from RI-1040H, line 15 or 22 (attach form RI-1040H)............. 18C.C.

RI earned income credit from page 3, RI Schedule EIC, line 9..................................... 18D.D.

Other payments.............................................................................................................. 18E.E.

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.

Amount of overpayment to be refunded...........................................................................................................................21. 21.

22.

PAYMENTSAND PROPERTYTAXRELIEFCREDIT

AMOUNTDUE

REFUND

Single$4,750

Married filingjointly or

Qualifyingwidow(er)

$7,950Married filing

separately$3,975 Head of

household $7,000

However, people over65, blind or

can beclaimed as adependent,see the RIDeduction

Schedules onpage 7, check

this boxand attach

the schedule.

☺

Check ifextension is

attached.

( )

TAX RETURN PAGE REFERENCEQuestions about what to put on a line? Help is on the page number in the circle.

33

33

45

4 NEW

4

4

7 NEW 7 6

6

3

4NEW

6

6

6

6

6 NEW1

7

16.


22.

RI-1040



First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip code





NAMEANDADDRESS

please printor type



YesNo




3Head of Household


5






4. 4.


6. 6B.6A. X $3,050 =


RI income tax8.

8A.

Check onlyone box

Check onlyone box













16.








19. 19.



Amount of overpayment to be applied to 2004 estimated tax...............................................22.


AMOUNTDUE

REFUND

Single$4,750


Qualifyingwidow(er)



household $7,000




this boxand attach

the schedule.

AttachForms W-2and 1099

here.

☺


attached.

( )

RI-1040 2003RI SCHEDULE I RI MODIFICATIONS TO FEDERAL AGI

Modifications INCREASING Federal AGI - income from obligations of any state or its politicalsubdivisions, other than RI (attach documentation)...............................................................................

23. 23A.A.

Other modifications INCREASING Federal AGI (see instructions - attach documentation).................. 23B.B.

Total modifications INCREASING Federal AGI - add lines 23A and 23B......................................................................................... 23C.C.Modifications DECREASING Federal AGI - income from obligations of the US government includedin Federal AGI but exempt from state income taxes (attach documentation)........................................

24. 24A.A.

Other modifications DECREASING Federal AGI (see instructions - attach documentation)................ 24B.B.

Total modifications DECREASING Federal AGI - add lines 24A and 24B (Enter as a negative amount)..................................... 24C.C.

NET MODIFICATIONS TO FEDERAL AGI - combine lines 23C and 24C (enter here and on page 1, line 2)...................................... 25.25.

RI SCHEDULE II ALLOWABLE FEDERAL CREDITSRI income tax from page 1, line 10.......................................................................................................................................................... 26.26.

Foreign tax credit from Federal Form 1040, line 44..................................................................................... 27.27.

Credit for child and dependent care expenses from Federal Form 1040, line 45 or 1040A, line 29........... 28.28.

Credit for the elderly or the disabled from Federal Form 1040, line 46 or 1040A, line 30........................... 29.29.

Federal mortgage interest credit from Federal Form 8396, line 11.............................................................. 30.30.

Other federal credits (see instructions for credits) from Federal Form 1040, lines 52 and 67..................... 31.31.

Total - add lines 27, 28, 29, 30 and 31.................................................................................................................................................... 32.32.

Tentative allowable federal credits - multiply line 32 by 25% (.25)....................................................................................................... 33.33.

MAXIMUM CREDIT - (line 26 or 33 whichever is SMALLER) - Enter here and on page 1, line 11A.................................................... 34.34.

RI SCHEDULE III CREDIT FOR INCOME TAXES PAID TO ANOTHER STATERI income tax (page 1, line 10) less allowable federal credits (page 2, line 34).................................................................................... 35.35.

Adjusted gross income from other state. If more than one state - see instructions................................................................................ 36.36.

Modified federal AGI - page 1, line 3....................................................................................................................................................... 37.37.

Divide line 36 by line 37.......................................................................................................................................................................... 38.38.

Tentative credit - multiply line 35 by line 38............................................................................................................................................ 39.39.

Tax due and paid to other state (see specific instructions) 40.40. Insert name of state paid ___________________ ................................

MAXIMUM TAX CREDIT (line 35, 39 or 40 whichever is the smallest) Enter here and on page 1, line 11C........................................ 41.41.

RI SCHEDULE IV RI CHECKOFF CONTRIBUTIONSDrug program account......................................................................... 42A.42.

Olympic Contribution 42B.

RI Organ Transplant Fund................................................................... 42C.

RI Council on the Arts.......................................................................... 42D.

RI Nongame Wildlife Fund................................................................... 42E.

Childhood Disease Victims’ Fund........................................................ 42F.

TOTAL CONTRIBUTIONS - add lines 42A, 42B, 42C, 42D, 42E and 42F - Enter here and on page 1, line 16............................ 42G.

Page 2

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?

A.

B.

C.

D.

E.

F.

G.

$1.00 $5.00 $10.00 Other

_ . _ _ _ _

Yes No

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________

Yes No $1.00 Contribution($2.00 if a joint return)

YourSignature

Spouse’sSignature

Date Date

............................................................................

Paid preparer’s signature and address SSN, PTIN or EIN Telephone number

( )

( )

NOTE: Contributions reduce your refund or increaseyour balance due.

NOTE: Attach signed copyof the other state return.

RI-1040 2003Name(s) shown on Form RI-1040 Your Social Security Number

RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDITRhode Island income tax from RI-1040, page 1, line 13....................................................................................................................1. 1.

Federal earned income credit from Federal Form 1040, line 63; 1040A, line 41; 1040EZ, line 8 or Federal Telefile, line L.............2. 2.

Rhode Island percentage....................................................................................................................................................................3. 3.

Multiply line 2 by line 3........................................................................................................................................................................4. 4.

Enter the SMALLER of line 1 or line 4...............................................................................................................................................5. 5.

Subtract line 5 from line 4 (if zero or less, enter the amount from line 5 on line 9. Otherwise, continue to line 7)..................6. 6.

Refundable percentage.......................................................................................................................................................................7. 7.

RI refundable earned income credit - multiply line 6 by line 7............................................................................................................8. 8.

TOTAL RI EARNED INCOME CREDIT - add line 5 and line 8. Enter here and on RI-1040, line 18D.............................................9. 9.

RI SCHEDULE OT OTHER RHODE ISLAND TAXES

Tax on lump-sum distributions - Federal Form 4972, line 30.............................................................................................................10. 10.

TAX ON LUMP-SUM DISTRIBUTIONS, PARENTS’ ELECTION TO REPORT CHILD’S INTEREST AND DIVIDENDS, RECAPTURE OF FEDERAL TAX CREDITS AND OTHER MISCELLANEOUS FEDERAL INCOME TAXES.

Parents’ election to report child’s interest and dividends from all Federal Form(s) 8814, line 9........................................................11. 11.

Amount of recapture of federal tax credits and other miscellaneous federal income taxes (see instructions)..................................12. 12.

Total - add lines 10, 11 and 12............................................................................................................................................................13. 13.


OTHER RHODE ISLAND TAXES - Multiply line 13 by line 14. Enter here and on RI-1040, line 8B................................................15. 15.

RI-8615 TAX FOR CHILDREN UNDER AGE 14 WHO HAVE INVESTMENT INCOMEChild’s tax from Federal form 8615, line 18........................................................................................................................................16. 16.


TAX - multiply line 16 by line 17 - Enter here and on RI-1040, line 8A and check the RI-8615 box.................................................18. 18.

T-205P INDIVIDUAL CONSUMER’S USE/SALES TAX RETURNSchedule of purchases subject to the use/sales tax (if you need more space to list your purchases, attach a separate sheet).19.

19A.

Total sales price of purchases subject to the use/sales tax - add lines 19A, 19B, 19C and 19D......................................................20. 20.


Amount of tax - multiply line 20 by line 21..........................................................................................................................................22. 22.

Credit for use/sales taxes paid in other states on the items listed on line 19....................................................................................23. 23.

TOTAL AMOUNT DUE - subtract line 23 from line 22 - enter here and on RI-1040, page 1, line 14...............................................24. 24.

Page 3

19B.

19C.

19D.

A.

B.

C.

D.

25%

25%

5%

7%

25%

RI Schedule CGW 2003RHODE ISLAND CAPITAL GAINS WORKSHEETName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

RI taxable income, RI-1040 or RI-1040NR, line 7..................................................................................1. 1.

Enter the amount of capital gains from Federal Form 1040, line 13a or 1040A, line 10a.....................2. 2.

Subtract line 2 from line 1 (if zero or less, enter zero)...........................................................................3. 3.

Figure the tax on the amount on line 3. Use the 2003 RI Tax Table or Tax Rate Schedule, whichever applies...............................4. 4.

Enter the SMALLER of the amount on line 1 above OR$47,450 If Married filing jointly or Qualifying widow(er)$28,400 If Single$38,050 If Head of household $23,725 If Married filing separately

5.

5.} .....................................................

Is the amount on line 3 equal to or more than the amount on line 5?6.

Yes.

No.

Leave lines 6 through 8 blank; go to line 9 and check the “NO” box.

Enter the amount from line 3.............................................................................................. 6.

Subtract line 6 from line 5.......................................................................................................................7. 7.

Multiply line 7 by 2.5% (.025)..............................................................................................................................................................8. 8.

Are the amounts on lines 2 and 7 the same?9.

Yes.

No.

Leave lines 9 through 12 blank and go to line 13.

Enter the SMALLER of line 1 or line 2.............................................................................. 9.

Enter the amount, if any, from line 7.......................................................................................................10. 10.

Subtract line 10 from line 9. (if zero or less, enter zero)........................................................................11. 11.

Multiply line 11 by 5% (.05).................................................................................................................................................................12. 12.

Add lines 4, 8 and 12..........................................................................................................................................................................13. 13.

Figure the tax on the amount on line 1. Use the 2003 RI Tax Table or Tax Rate Schedule, whichever applies................................14. 14.

15.15.

Tax on all taxable income (including capital gains). Enter the SMALLER of line 13 or line 14. Also enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule CGW box.................................................................................

Use this form ONLY if you did not calculate your tax on Federal Schedule D AND;11. you checked the box on Federal Form 1040, line 13a, OR22. you entered an amount on Federal Form 1040A, line 10a.

You must attach this schedule to RI-1040 or RI-1040NR and check the box labeled RI Schedule CGW on line 8A.

NOTE:

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RI Schedule DName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

2003RHODE ISLAND CAPITAL GAINS AND LOSSES

RI taxable income, RI-1040 or RI-1040NR, line 7 (IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM)..........1. 1.

Enter the SMALLER of Federal Schedule D, lines 17a or 16..................2. 2.

Enter the amount from Federal Form 4952, line 4g..................................3. 3.


Combine Federal Schedule D, line 7b and Federal 28% Rate GainWorksheet on page D-8, lines 1 through 5. (if zero or less, enter zero)....

5. 5.

6. 6.

Enter the amount from Federal Schedule D, line 19..................................7. 7.

Enter the SMALLER of line 5 above or Federal Schedule D, line 20.(not less than zero)....................................................................................

Add lines 6 and 7....................................................................................................................................8. 8.

Subtract line 8 from line 4. (if zero or less, enter zero).......................................................................................................................9. 9.



11.

11.••

Enter the SMALLER of line 10 or 11.........................................................12. 12.

Subtract line 4 from line 1. (If zero or less, enter zero).............................13. 13.

Enter the LARGER of line 12 or line 13.................................................................................................14. 14.

Figure the tax on the amount on line 14. Use the 2003 RI Tax Table or Tax Rate Schedule, whichever applies.............................15. 15.

IF LINES 11 AND 12 ARE THE SAME, SKIP LINES 16 THROUGH 21 AND GO TO LINE 22. OTHERWISE, GO TO LINE 16.

Subtract line 12 from line 11....................................................................................................................16. 16.

Qualified 5 year gain, if any, from Federal Schedule D, line 35.................17. 17.

Enter the SMALLER of line 16 or line 17...............................................................................................18. 18.

Multiply line 18 by 2.00% (.02)............................................................................................................................................................19. 19.

Subtract line 18 from line 16...................................................................................................................20. 20.

Multiply line 20 by 2.5% (.025)............................................................................................................................................................21. 21.


Enter the SMALLER of line 1 or line 9......................................................22. 22.

Enter the amount from line 16 above. (if line 16 is blank, enter zero).......23. 23.


Multiply line 24 by 5.00% (.05)............................................................................................................................................................25. 25.

Enter the smaller of line 4 or line 7............................................................26. 26.

IF LINE 7 IS ZERO OR BLANK, SKIP LINES 26 THROUGH 31 AND GO TO LINE 32. OTHERWISE, GO TO LINE 26.

Add lines 4 and 14.........................................27. 27.

Enter the amount from line 1 above...............28. 28.

Subtract line 28 from line 27. (if zero or less, enter zero)..........................29. 29.

Subtract line 29 from line 26. (if zero or less, enter zero).......................................................................30. 30.

Multiply line 30 by 6.25% (.0625)........................................................................................................................................................31. 31.

Add lines 14, 16, 24 and 30....................................................................................................................32. 32.

IF LINE 6 IS ZERO, SKIP LINES 32 THROUGH 34 AND GO TO LINE 35. OTHERWISE, GO TO LINE 32.

Subtract line 32 from line 1.....................................................................................................................33. 33.

Multiply line 33 by 7.00% (.07)............................................................................................................................................................34. 34.

Add lines 15, 19, 21, 25, 31 and 34....................................................................................................................................................35. 35.


Tax on all taxable income (including capital gains). Enter the SMALLER of line 35 or line 36. Also enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule D box........................................................................................

37.37.

Page 5

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RI-6251 2003RHODE ISLAND ALTERNATIVE MINIMUM TAXName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

PART 1 ALTERNATIVE MINIMUM TAXFederal Alternative Minimum Taxable Income - Federal Form 6251, line 28.....................................................................................1. 1.

Exemption2.

2.

If your filing status is...Single or Head of householdMarried filing jointly or Qualifying widow(er)Married filing separately

$112,500150,000

75,000

and line 1 is not over then enter on line 2$35,750

49,00024,500

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

If you figured your tax on RI Schedule D or CGW, complete part 2 and enter the amount from line 36 here. If you figured yourtax using the tax table or tax rate schedule and line 3 is less than $175,000 ($87,500 if Married filing separately) then multiplyline 3 by 6.5% (.065). Otherwise, multiply line 3 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result

4.

4.

Alternative minimum tax foreign tax credit - Federal Form 6251, line 32.............................................5. 5.

RI Alternative minimum tax - subtract line 13 from line 8 (if zero or less enter zero). Enter here and on RI-1040 or RI-1040NR,page 1, line 9......................................................................................................................................................................................

14.14.

PART 2 ALTERNATIVE MINIMUM TAX USING MAXIMUM CAPITAL GAINS RATESEnter the amount from line 3 above....................................................................................................................................................15. 15.

Amount from RI Schedule D, line 9 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)......16. 16.

Amount from RI Schedule D, line 7 or RI Schedule CGW enter zero (refigured for AMT, if necessary)17. 17.

Add lines 16 and 17.......................................................................................................................18. 18A.A.

Amount from RI Schedule D, line 4 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)18B.B.

Enter the SMALLER of line 18A or 18B......................................................................................... 18C.C.

Enter the SMALLER of line 15 or line 18C......................................................................................................................................... 19.19.

Subtract line 19 from line 15................................................................................................................................................................ 20.20.

If line 20 is less than $175,000 ($87,500 if Married filing separately) then multiply line 20 by 6.5% (.065). Otherwise, multiplyline 20 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result..................................................................

21.21.

Enter the amount from RI Schedule D, line 16 or RI Schedule CGW, line 7.........................................22. 22.


Enter the SMALLER of line 22 or line 23 (if zero, go to line 30).........................................................24. 24.

Qualified 5 year gain, if any, from RI Schedule D, line 17(as refigured for AMT, if necessary)...........................................................

25.25.


Multiply line 26 by 2.00% (.02)............................................................................................................................................................ 27.27.


Multiply line 28 by 2.50% (.025)..........................................................................................................................................................29. 29.


Multiply line 30 by 5.00% (.05)............................................................................................................................................................31. 31.

IF LINE 17 IS ZERO OR BLANK, SKIP LINES 32 AND 33 AND GO TO LINE 34. OTHERWISE, GO TO LINE 32.Subtract line 23 from line 19...................................................................................................................32. 32.

Multiply line 32 by 6.25% (.0625)........................................................................................................................................................33. 33.

Add lines 21, 27, 29, 31 and 33..........................................................................................................................................................34. 34.


35.35.

Enter the SMALLER of lines 34 or 35 here and on line 4 above.......................................................................................................36. 36.

Tentative minimum tax - subtract line 7 from line 4............................................................................................................................8. 8.

RI tax from RI-1040 or RI-1040NR, page 1, line 8A..............................................................................9. 9.

Foreign tax credit - RI-1040 or RI-1040NR, line 27..................................10. 10.

RI Rate......................................................................................................11. 11.

RI income tax less foreign tax credit - subtract line 12 from line 9.....................................................................................................

12. 12.Multiply line 10 by line 11.......................................................................................................................

13. 13.

Page 6

25%

}......

RI Rate...................................................................................................................................................6. 6.

Multiply line 5 by line 6........................................................................................................................................................................7. 7.25%

(If line 1 is OVER the amount shown above for your filing status, see page I-8 of the instructions.)

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

RI Deduction Schedules for RI-1040 or RI-1040NR, line 4 2003Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

A. STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND DO NOT use this schedule if someone can claim you, or your spouse if filing jointly, as a dependent. Instead use RI Deduction Schedule B below.

YOU were 65 or older, (born before 01/02/1939),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1939),

Enter the number of boxes checked above..................................................................................................................................A. A.

If your filing status is ..... AND the number on line A is .... THEN your RI standard deduction is ....Single 1 $5,900

2 7,050Married filing jointly 1 8,900or 2 9,850Qualifying widow(er) 3 10,800

4 11,750Married filing separately 1 4,925

2 5,8753 6,8254 7,775

Head of household 1 8,1502 9,300

B. STANDARD DEDUCTION SCHEDULE FOR DEPENDENTSUse 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.........................................

$4,7507,9503,975} ..........................................................................................

Head of household................................................ 7,000STANDARD 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-1040or RI-1040NR, line 4. OTHERWISE, go to line 5B.............................................................................................................

A.5A.

YOU were 65 or older, (born before 01/02/1939),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1939),B.

If age 65 or older or blind, multiply the number of boxes checked by: $1,150 if Single or Head of household; $950 ifMarried filing jointly, Married filing separately or Qualifying widow(er)................................................................................ 5B.

Add lines 5A and 5B. Enter the total here and on RI-1040 or RI-1040NR, line 4............................................................C. 5C.*EARNED INCOME includes wages, salaries, tips professional fees and other compensation received for personal services you performed. It also includesany amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported onFederal Form 1040, lines 7, 12 and 18 minus the amount, if any, on Federal Form 1040, line 29.

C. ITEMIZED DEDUCTION SCHEDULE

1.2. Add the amounts from Federal Form, Schedule A, lines 4, 13 and 19 plus 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-1040 or RI-1040NR, line 4.Yes. Subtract line 2 from line 1............................................................................................................................................

4. Multiply line 3 above by 80% (.80).................................................................................................... 4.5. Enter the amount from RI-1040 or RI-1040NR, line 3...................................................................... 5.


7.No. STOP HERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040 or RI-1040NR, line 4.Yes. Subtract line 6 from line 5.................................................................................................

(If you claimed a modification on RI-1040 or RI-1040NR, line 2; you must recalculate your Federal Schedule A before you complete this schedule)

8. Multiply line 7 by 3% (.03)................................................................................................................. 8.

6. Enter $139,500 ($69,750 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 result here and on RI-1040 or RI-1040NR, line 4................ 10.

Page 7

750

RI-2210A 2003RI UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALSName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

PART 1 REQUIRED ANNUAL PAYMENTEnter your 2003 RI income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18D.......................................1. 1.

Enter 80% of the amount shown on line 1.............................................................................................2. 2.

RI withheld taxes paid for 2003 from RI-1040, line 18A or RI-1040NR, lines 18A and 18C.............................................................3. 3.

Subtract line 3 from line 1 - (if the result is $250.00 or less do not complete the rest of this form)...................................................4. 4.

Enter your 2002 RI tax from RI-1040, line 13 or RI-1040NR, line 15................................................................................................5. 5.


PART 2 SHORTCUT METHODYou can use this method if you meet the following conditions (Otherwise, you must complete RI-2210 to figure your underestimating interest):

1 You made no estimated payments OR all 4 estimated payments were equal and paid by the appropriate due dates;2 AND you did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).Enter the amount from Part 1, line 6 above........................................................................................................................................7. 7.

Enter the total withholding and estimated tax you paid from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B and 18C.8. 8.

Underpayment - subtract line 8 from line 7.........................................................................................................................................9. 9.

Multiply line 9 by 7.9808% (.079808)..................................................................................................................................................10. 10.

If the amount on line 9 was paid on or after 4/15/04, then enter $011.

11.

If the amount on line 9 was paid before 4/15/04, then make the following calculation:

The amount on line 9 (times) the number of days paid before 4/15/04 (times) .00022 and enter the result here.....................UNDERESTIMATING INTEREST - subtract line 11 from line 10 - enter here and in the space provided on RI-1040 or RI-1040NR, line 19..............................................................................................................................................................................

12.12.

INSTRUCTIONSPURPOSE OF THIS FORM

Individuals (except qualified farmers and fishermen) should use this form to determine if their income tax was sufficiently prepared throughout the year byhaving RI tax withheld or by paying RI estimated tax; if not, a charge may be imposed on the underpayment of the taxes. Complete Part 1 of this form todetermine if the payment of the charge may be avoided.

WHO CAN FILE THIS FORMYou can use this form only if you meet the following conditions 1 You made no estimated payments OR all 4 estimated payments were equal and paid bythe appropriate due dates AND 2 You are not completing the Annualization Income Worksheet on RI-2210. If you do not meet these conditions, you mustfile RI-2210. RI-2210 is available online www.tax.ri.gov or by calling our forms department at (401) 222-1111.

FARMERS AND FISHERMENIf you meet BOTH of the following tests, you may be exempt from the charge for underpayment of estimated tax: 1 Gross income from farming or fishing isat least 2/3 (two thirds) of your annual gross income AND 2 you filed form RI-1040 or RI-1040NR and paid the tax due on or before March 1, 2004. If youmeet both of these tests, write next to line 1 “EXEMPT, FARMER/FISHERMAN” and do not complete the rest of this form. Attach this form to your returnor mail to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806 if the return has been previously filed.

PART 1 REQUIRED ANNUAL PAYMENTLine 1 Enter your 2003 Rhode Island tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18D.Line 2 Multiply line 1 by 80% (.80).Line 3 Enter the amount of 2003 Rhode Island income taxes withheld from RI-1040, line 18A or RI-1040NR, lines 18A and 18C.Line 4 Subtract line 3 from line 1. If the result is $250.00 or less, you do not owe any underestimating interest and need not complete the rest of this

form.Line 5 Enter your 2002 Rhode Island income tax from RI-1040, line 13 or RI-1040NR, line 15. If you had no federal tax liability for 2002 and you were

a Rhode Island resident during all of 2002, and your 2002 federal tax was (or would have been had you been required to file) for a full 12months, then enter zero (0).

Line 6 Enter the SMALLER of line 2 or line 5 (including zero). If line 6 is zero, you do not owe any underestimating interest and need not complete therest of this form. However, you must attach this form to your Rhode Island rerun.

PART 2 SHORTCUT METHODLine 7 Enter the amount from part 1, line 6.Line 8 Enter the amount of estimated and withholding tax you paid for 2003 from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B and 18CLine 9 Subtract line 8 from line 7.

Line 10 Multiply line 9 by 7.9808% (.079808).

Line 11 If you paid the tax balance due before 4/15/2004, multiply the number of days paid before 4/15/2004 by the amount on line 9 by .00022 andenter the amount on line 11.

Line 12 Subtract line 11 from line 10. Enter here and in the space provided on RI-1040 or RI-1040NR, line 19.

Page 8

16.


22.

RI-1040



First Name

Spouse's First Name



Last Name

Last Name

Initial

Initial

State Zip code





NAMEANDADDRESS

please printor type



YesNo




3Head of Household


5






4. 4.


6. 6B.6A. X $3,050 =


RI income tax8.

8A.

Check onlyone box

Check onlyone box













16.








19. 19.



Amount of overpayment to be applied to 2004 estimated tax...............................................22.


AMOUNTDUE

REFUND

Single$4,750


Qualifyingwidow(er)



household $7,000




this boxand attach

the schedule.

AttachForms W-2and 1099

here.

☺


attached.

( )



23. 23A.A.



24. 24A.A.




RI SCHEDULE II ALLOWABLE FEDERAL CREDITSRI income tax from page 1, line 10.......................................................................................................................................................... 26.26.

Foreign tax credit from Federal Form 1040, line 44..................................................................................... 27.27.


Credit for the elderly or the disabled from Federal Form 1040, line 46 or 1040A, line 30........................... 29.29.



Total - add lines 27, 28, 29, 30 and 31.................................................................................................................................................... 32.32.



RI SCHEDULE III CREDIT FOR INCOME TAXES PAID TO ANOTHER STATERI income tax (page 1, line 10) less allowable federal credits (page 2, line 34).................................................................................... 35.35.



Divide line 36 by line 37.......................................................................................................................................................................... 38.38.

Tentative credit - multiply line 35 by line 38............................................................................................................................................ 39.39.



RI SCHEDULE IV RI CHECKOFF CONTRIBUTIONSDrug program account......................................................................... 42A.42.







Page 2



A.

B.

C.

D.

E.

F.

G.

$1.00 $5.00 $10.00 Other

_ . _ _ _ _

Yes No

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________


YourSignature

Spouse’sSignature

Date Date

............................................................................


( )

( )



RI-1040 2003Name(s) shown on Form RI-1040 Your Social Security Number

RI SCHEDULE EIC RHODE ISLAND EARNED INCOME CREDITRhode Island income tax from RI-1040, page 1, line 13....................................................................................................................1. 1.

Federal earned income credit from Federal Form 1040, line 63; 1040A, line 41; 1040EZ, line 8 or Federal Telefile, line L.............2. 2.


Multiply line 2 by line 3........................................................................................................................................................................4. 4.


Subtract line 5 from line 4 (if zero or less, enter the amount from line 5 on line 9. Otherwise, continue to line 7)..................6. 6.

Refundable percentage.......................................................................................................................................................................7. 7.

RI refundable earned income credit - multiply line 6 by line 7............................................................................................................8. 8.

TOTAL RI EARNED INCOME CREDIT - add line 5 and line 8. Enter here and on RI-1040, line 18D.............................................9. 9.

RI SCHEDULE OT OTHER RHODE ISLAND TAXES

Tax on lump-sum distributions - Federal Form 4972, line 30.............................................................................................................10. 10.

TAX ON LUMP-SUM DISTRIBUTIONS, PARENTS’ ELECTION TO REPORT CHILD’S INTEREST AND DIVIDENDS, RECAPTURE OF FEDERAL TAX CREDITS AND OTHER MISCELLANEOUS FEDERAL INCOME TAXES.

Parents’ election to report child’s interest and dividends from all Federal Form(s) 8814, line 9........................................................11. 11.

Amount of recapture of federal tax credits and other miscellaneous federal income taxes (see instructions)..................................12. 12.

Total - add lines 10, 11 and 12............................................................................................................................................................13. 13.


OTHER RHODE ISLAND TAXES - Multiply line 13 by line 14. Enter here and on RI-1040, line 8B................................................15. 15.

RI-8615 TAX FOR CHILDREN UNDER AGE 14 WHO HAVE INVESTMENT INCOMEChild’s tax from Federal form 8615, line 18........................................................................................................................................16. 16.


TAX - multiply line 16 by line 17 - Enter here and on RI-1040, line 8A and check the RI-8615 box.................................................18. 18.

T-205P INDIVIDUAL CONSUMER’S USE/SALES TAX RETURNSchedule of purchases subject to the use/sales tax (if you need more space to list your purchases, attach a separate sheet).19.

19A.

Total sales price of purchases subject to the use/sales tax - add lines 19A, 19B, 19C and 19D......................................................20. 20.


Amount of tax - multiply line 20 by line 21..........................................................................................................................................22. 22.

Credit for use/sales taxes paid in other states on the items listed on line 19....................................................................................23. 23.

TOTAL AMOUNT DUE - subtract line 23 from line 22 - enter here and on RI-1040, page 1, line 14...............................................24. 24.

Page 3

19B.

19C.

19D.

A.

B.

C.

D.

25%

25%

5%

7%

25%

RI Schedule CGW 2003RHODE ISLAND CAPITAL GAINS WORKSHEETName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

RI taxable income, RI-1040 or RI-1040NR, line 7..................................................................................1. 1.

Enter the amount of capital gains from Federal Form 1040, line 13a or 1040A, line 10a.....................2. 2.

Subtract line 2 from line 1 (if zero or less, enter zero)...........................................................................3. 3.

Figure the tax on the amount on line 3. Use the 2003 RI Tax Table or Tax Rate Schedule, whichever applies...............................4. 4.


5.

5.} .....................................................

Is the amount on line 3 equal to or more than the amount on line 5?6.

Yes.

No.

Leave lines 6 through 8 blank; go to line 9 and check the “NO” box.

Enter the amount from line 3.............................................................................................. 6.


Multiply line 7 by 2.5% (.025)..............................................................................................................................................................8. 8.

Are the amounts on lines 2 and 7 the same?9.

Yes.

No.

Leave lines 9 through 12 blank and go to line 13.

Enter the SMALLER of line 1 or line 2.............................................................................. 9.

Enter the amount, if any, from line 7.......................................................................................................10. 10.

Subtract line 10 from line 9. (if zero or less, enter zero)........................................................................11. 11.

Multiply line 11 by 5% (.05).................................................................................................................................................................12. 12.

Add lines 4, 8 and 12..........................................................................................................................................................................13. 13.


15.15.

Tax on all taxable income (including capital gains). Enter the SMALLER of line 13 or line 14. Also enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule CGW box.................................................................................

Use this form ONLY if you did not calculate your tax on Federal Schedule D AND;11. you checked the box on Federal Form 1040, line 13a, OR22. you entered an amount on Federal Form 1040A, line 10a.

You must attach this schedule to RI-1040 or RI-1040NR and check the box labeled RI Schedule CGW on line 8A.

NOTE:

Page 4

•••

•

•

•

RI Schedule DName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

2003RHODE ISLAND CAPITAL GAINS AND LOSSES

RI taxable income, RI-1040 or RI-1040NR, line 7 (IF THIS LINE IS ZERO OR LESS, DO NOT COMPLETE THIS FORM)..........1. 1.

Enter the SMALLER of Federal Schedule D, lines 17a or 16..................2. 2.

Enter the amount from Federal Form 4952, line 4g..................................3. 3.


Combine Federal Schedule D, line 7b and Federal 28% Rate GainWorksheet on page D-8, lines 1 through 5. (if zero or less, enter zero)....

5. 5.

6. 6.

Enter the amount from Federal Schedule D, line 19..................................7. 7.

Enter the SMALLER of line 5 above or Federal Schedule D, line 20.(not less than zero)....................................................................................

Add lines 6 and 7....................................................................................................................................8. 8.




11.

11.••

Enter the SMALLER of line 10 or 11.........................................................12. 12.

Subtract line 4 from line 1. (If zero or less, enter zero).............................13. 13.

Enter the LARGER of line 12 or line 13.................................................................................................14. 14.

Figure the tax on the amount on line 14. Use the 2003 RI Tax Table or Tax Rate Schedule, whichever applies.............................15. 15.


Subtract line 12 from line 11....................................................................................................................16. 16.

Qualified 5 year gain, if any, from Federal Schedule D, line 35.................17. 17.


Multiply line 18 by 2.00% (.02)............................................................................................................................................................19. 19.


Multiply line 20 by 2.5% (.025)............................................................................................................................................................21. 21.


Enter the SMALLER of line 1 or line 9......................................................22. 22.

Enter the amount from line 16 above. (if line 16 is blank, enter zero).......23. 23.


Multiply line 24 by 5.00% (.05)............................................................................................................................................................25. 25.

Enter the smaller of line 4 or line 7............................................................26. 26.

IF LINE 7 IS ZERO OR BLANK, SKIP LINES 26 THROUGH 31 AND GO TO LINE 32. OTHERWISE, GO TO LINE 26.

Add lines 4 and 14.........................................27. 27.

Enter the amount from line 1 above...............28. 28.

Subtract line 28 from line 27. (if zero or less, enter zero)..........................29. 29.

Subtract line 29 from line 26. (if zero or less, enter zero).......................................................................30. 30.

Multiply line 30 by 6.25% (.0625)........................................................................................................................................................31. 31.

Add lines 14, 16, 24 and 30....................................................................................................................32. 32.

IF LINE 6 IS ZERO, SKIP LINES 32 THROUGH 34 AND GO TO LINE 35. OTHERWISE, GO TO LINE 32.

Subtract line 32 from line 1.....................................................................................................................33. 33.

Multiply line 33 by 7.00% (.07)............................................................................................................................................................34. 34.

Add lines 15, 19, 21, 25, 31 and 34....................................................................................................................................................35. 35.


Tax on all taxable income (including capital gains). Enter the SMALLER of line 35 or line 36. Also enter this amount onRI-1040 or RI-1040NR, page 1, line 8A and check the RI Schedule D box........................................................................................

37.37.

Page 5

} ........•

•

RI-6251 2003RHODE ISLAND ALTERNATIVE MINIMUM TAXName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

PART 1 ALTERNATIVE MINIMUM TAXFederal Alternative Minimum Taxable Income - Federal Form 6251, line 28.....................................................................................1. 1.

Exemption2.

2.

If your filing status is...Single or Head of householdMarried filing jointly or Qualifying widow(er)Married filing separately

$112,500150,000

75,000

and line 1 is not over then enter on line 2$35,750

49,00024,500

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

If you figured your tax on RI Schedule D or CGW, complete part 2 and enter the amount from line 36 here. If you figured yourtax using the tax table or tax rate schedule and line 3 is less than $175,000 ($87,500 if Married filing separately) then multiplyline 3 by 6.5% (.065). Otherwise, multiply line 3 by 7% (.07) and subtract $875 ($438 if Married filing separately) from the result

4.

4.

Alternative minimum tax foreign tax credit - Federal Form 6251, line 32.............................................5. 5.

RI Alternative minimum tax - subtract line 13 from line 8 (if zero or less enter zero). Enter here and on RI-1040 or RI-1040NR,page 1, line 9......................................................................................................................................................................................

14.14.

PART 2 ALTERNATIVE MINIMUM TAX USING MAXIMUM CAPITAL GAINS RATESEnter the amount from line 3 above....................................................................................................................................................15. 15.

Amount from RI Schedule D, line 9 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)......16. 16.

Amount from RI Schedule D, line 7 or RI Schedule CGW enter zero (refigured for AMT, if necessary)17. 17.

Add lines 16 and 17.......................................................................................................................18. 18A.A.

Amount from RI Schedule D, line 4 or RI Schedule CGW, line 2 (refigured for AMT, if necessary)18B.B.

Enter the SMALLER of line 18A or 18B......................................................................................... 18C.C.

Enter the SMALLER of line 15 or line 18C......................................................................................................................................... 19.19.

Subtract line 19 from line 15................................................................................................................................................................ 20.20.


21.21.

Enter the amount from RI Schedule D, line 16 or RI Schedule CGW, line 7.........................................22. 22.


Enter the SMALLER of line 22 or line 23 (if zero, go to line 30).........................................................24. 24.

Qualified 5 year gain, if any, from RI Schedule D, line 17(as refigured for AMT, if necessary)...........................................................

25.25.


Multiply line 26 by 2.00% (.02)............................................................................................................................................................ 27.27.


Multiply line 28 by 2.50% (.025)..........................................................................................................................................................29. 29.


Multiply line 30 by 5.00% (.05)............................................................................................................................................................31. 31.

IF LINE 17 IS ZERO OR BLANK, SKIP LINES 32 AND 33 AND GO TO LINE 34. OTHERWISE, GO TO LINE 32.Subtract line 23 from line 19...................................................................................................................32. 32.

Multiply line 32 by 6.25% (.0625)........................................................................................................................................................33. 33.

Add lines 21, 27, 29, 31 and 33..........................................................................................................................................................34. 34.


35.35.

Enter the SMALLER of lines 34 or 35 here and on line 4 above.......................................................................................................36. 36.

Tentative minimum tax - subtract line 7 from line 4............................................................................................................................8. 8.

RI tax from RI-1040 or RI-1040NR, page 1, line 8A..............................................................................9. 9.

Foreign tax credit - RI-1040 or RI-1040NR, line 27..................................10. 10.

RI Rate......................................................................................................11. 11.

RI income tax less foreign tax credit - subtract line 12 from line 9.....................................................................................................

12. 12.Multiply line 10 by line 11.......................................................................................................................

13. 13.

Page 6

25%

}......

RI Rate...................................................................................................................................................6. 6.

Multiply line 5 by line 6........................................................................................................................................................................7. 7.25%

(If line 1 is OVER the amount shown above for your filing status, see page I-8 of the instructions.)

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

RI Deduction Schedules for RI-1040 or RI-1040NR, line 4 2003Name(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

A. STANDARD DEDUCTION SCHEDULE FOR PEOPLE AGE 65 OR OLDER OR BLIND DO NOT use this schedule if someone can claim you, or your spouse if filing jointly, as a dependent. Instead use RI Deduction Schedule B below.

YOU were 65 or older, (born before 01/02/1939),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1939),

Enter the number of boxes checked above..................................................................................................................................A. A.

If your filing status is ..... AND the number on line A is .... THEN your RI standard deduction is ....Single 1 $5,900

2 7,050Married filing jointly 1 8,900or 2 9,850Qualifying widow(er) 3 10,800

4 11,750Married filing separately 1 4,925

2 5,8753 6,8254 7,775

Head of household 1 8,1502 9,300

B. STANDARD DEDUCTION SCHEDULE FOR DEPENDENTSUse 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.........................................

$4,7507,9503,975} ..........................................................................................

Head of household................................................ 7,000STANDARD 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-1040or RI-1040NR, line 4. OTHERWISE, go to line 5B.............................................................................................................

A.5A.

YOU were 65 or older, (born before 01/02/1939),Check if: Blind, BlindSPOUSE was 65 or older, (born before 01/02/1939),B.

If age 65 or older or blind, multiply the number of boxes checked by: $1,150 if Single or Head of household; $950 ifMarried filing jointly, Married filing separately or Qualifying widow(er)................................................................................ 5B.

Add lines 5A and 5B. Enter the total here and on RI-1040 or RI-1040NR, line 4............................................................C. 5C.*EARNED INCOME includes wages, salaries, tips professional fees and other compensation received for personal services you performed. It also includesany amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported onFederal Form 1040, lines 7, 12 and 18 minus the amount, if any, on Federal Form 1040, line 29.

C. ITEMIZED DEDUCTION SCHEDULE

1.2. Add the amounts from Federal Form, Schedule A, lines 4, 13 and 19 plus any gambling and casualty or theft losses

included on line 27........................................................................................................................................................................2.


3.No. STOP HERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040 or RI-1040NR, line 4.Yes. Subtract line 2 from line 1............................................................................................................................................

4. Multiply line 3 above by 80% (.80).................................................................................................... 4.5. Enter the amount from RI-1040 or RI-1040NR, line 3...................................................................... 5.


7.No. STOP HERE! Your deduction is not limited. Enter the amount from line 1 above on RI-1040 or RI-1040NR, line 4.Yes. Subtract line 6 from line 5.................................................................................................

(If you claimed a modification on RI-1040 or RI-1040NR, line 2; you must recalculate your Federal Schedule A before you complete this schedule)

8. Multiply line 7 by 3% (.03)................................................................................................................. 8.

6. Enter $139,500 ($69,750 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 result here and on RI-1040 or RI-1040NR, line 4................ 10.

Page 7

750

RI-2210A 2003RI UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALSName(s) shown on Form RI-1040 or RI-1040NR Your Social Security Number

PART 1 REQUIRED ANNUAL PAYMENTEnter your 2003 RI income tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18D.......................................1. 1.

Enter 80% of the amount shown on line 1.............................................................................................2. 2.

RI withheld taxes paid for 2003 from RI-1040, line 18A or RI-1040NR, lines 18A and 18C.............................................................3. 3.

Subtract line 3 from line 1 - (if the result is $250.00 or less do not complete the rest of this form)...................................................4. 4.

Enter your 2002 RI tax from RI-1040, line 13 or RI-1040NR, line 15................................................................................................5. 5.


PART 2 SHORTCUT METHODYou can use this method if you meet the following conditions (Otherwise, you must complete RI-2210 to figure your underestimating interest):

1 You made no estimated payments OR all 4 estimated payments were equal and paid by the appropriate due dates;2 AND you did not complete RI-2210, part 5 (Annualized Income Installment Worksheet).Enter the amount from Part 1, line 6 above........................................................................................................................................7. 7.

Enter the total withholding and estimated tax you paid from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B and 18C.8. 8.

Underpayment - subtract line 8 from line 7.........................................................................................................................................9. 9.

Multiply line 9 by 7.9808% (.079808)..................................................................................................................................................10. 10.

If the amount on line 9 was paid on or after 4/15/04, then enter $011.

11.

If the amount on line 9 was paid before 4/15/04, then make the following calculation:

The amount on line 9 (times) the number of days paid before 4/15/04 (times) .00022 and enter the result here.....................UNDERESTIMATING INTEREST - subtract line 11 from line 10 - enter here and in the space provided on RI-1040 or RI-1040NR, line 19..............................................................................................................................................................................

12.12.

INSTRUCTIONSPURPOSE OF THIS FORM

Individuals (except qualified farmers and fishermen) should use this form to determine if their income tax was sufficiently prepared throughout the year byhaving RI tax withheld or by paying RI estimated tax; if not, a charge may be imposed on the underpayment of the taxes. Complete Part 1 of this form todetermine if the payment of the charge may be avoided.

WHO CAN FILE THIS FORMYou can use this form only if you meet the following conditions 1 You made no estimated payments OR all 4 estimated payments were equal and paid bythe appropriate due dates AND 2 You are not completing the Annualization Income Worksheet on RI-2210. If you do not meet these conditions, you mustfile RI-2210. RI-2210 is available online www.tax.ri.gov or by calling our forms department at (401) 222-1111.

FARMERS AND FISHERMENIf you meet BOTH of the following tests, you may be exempt from the charge for underpayment of estimated tax: 1 Gross income from farming or fishing isat least 2/3 (two thirds) of your annual gross income AND 2 you filed form RI-1040 or RI-1040NR and paid the tax due on or before March 1, 2004. If youmeet both of these tests, write next to line 1 “EXEMPT, FARMER/FISHERMAN” and do not complete the rest of this form. Attach this form to your returnor mail to: The RI Division of Taxation - One Capitol Hill - Providence, RI 02908-5806 if the return has been previously filed.

PART 1 REQUIRED ANNUAL PAYMENTLine 1 Enter your 2003 Rhode Island tax from RI-1040, line 13 less line 18D or RI-1040NR, line 15 less line 18D.Line 2 Multiply line 1 by 80% (.80).Line 3 Enter the amount of 2003 Rhode Island income taxes withheld from RI-1040, line 18A or RI-1040NR, lines 18A and 18C.Line 4 Subtract line 3 from line 1. If the result is $250.00 or less, you do not owe any underestimating interest and need not complete the rest of this

form.Line 5 Enter your 2002 Rhode Island income tax from RI-1040, line 13 or RI-1040NR, line 15. If you had no federal tax liability for 2002 and you were

a Rhode Island resident during all of 2002, and your 2002 federal tax was (or would have been had you been required to file) for a full 12months, then enter zero (0).

Line 6 Enter the SMALLER of line 2 or line 5 (including zero). If line 6 is zero, you do not owe any underestimating interest and need not complete therest of this form. However, you must attach this form to your Rhode Island rerun.

PART 2 SHORTCUT METHODLine 7 Enter the amount from part 1, line 6.Line 8 Enter the amount of estimated and withholding tax you paid for 2003 from RI-1040, lines 18A and 18B or RI-1040NR, lines 18A, 18B and 18CLine 9 Subtract line 8 from line 7.

Line 10 Multiply line 9 by 7.9808% (.079808).

Line 11 If you paid the tax balance due before 4/15/2004, multiply the number of days paid before 4/15/2004 by the amount on line 9 by .00022 andenter the amount on line 11.

Line 12 Subtract line 11 from line 10. Enter here and in the space provided on RI-1040 or RI-1040NR, line 19.

Page 8

This booklet contains returns and instructions for fil-ing the 2003 Rhode Island Resident IndividualIncome Tax Return. Read the instructions in thisbooklet carefully. For your convenience we haveprovided “line by line instructions” which will aid youin completing your return. Please print or type sothat it will be legible. Check the accuracy of yourname(s), address and social security number(s).

Most resident taxpayers will only need to completethe first two pages of Form RI-1040. Those taxpay-ers claiming modifications to federal adjusted grossincome must complete page 2, schedule I.Taxpayers claiming a credit for income taxes paid toanother state must complete page 2, schedule III.

Nonresidents and part-year residents will file theirRhode Island Individual Income Tax Returns onForm RI-1040NR. These forms and instructions areavailable upon request at local libraries, Post Officebranches or the Rhode Island Division of Taxation,One Capitol Hill, Providence RI 02908-5801.

Complete your 2003 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 taxable income.

Accuracy and attention to detail in completing thereturn in accordance with these instructions will facil-itate the processing of your tax return. You may findthe following points helpful in preparing your RhodeIsland Income Tax Return.

WHO MUST FILE A RETURN

Resident individuals – Every resident individual ofRhode Island required to file a federal income taxreturn must file a Rhode Island individual income taxreturn (RI-1040).

A resident individual who is not required to file a fed-eral 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 who main-tains a permanent place of abode in Rhode Islandand spends more than 183 days of the year inRhode 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 married cou-ple, normally both individuals have the same domi-cile.

Any person asserting a change in domicile mustshow:(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 RETURNS

JOINT 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 resident and theother is a non-resident, they must file separatereturns, unless they elect to file a joint return as ifboth were residents of Rhode Island. If the residentspouse files separately in RI and a joint federalreturn is filed for both spouses, the resident spousemust compute income, exemptions and tax as if aseparate 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” forRhode Island income tax.

SEPARATE RETURNS: Individuals filing separatefederal income tax returns must file separate RhodeIsland income tax returns.

MILITARY PERSONNEL

Under the provisions of the Soldiers and Sailors CivilRelief Act, the service pay of members of the armedforces can only be subject to income tax by the stateof which they are legal residents. Place of legal res-idence at the time of entry into the service is normal-ly presumed to be the legal state of residence andremains so until legal residence in another state isestablished and service records are changedaccordingly. The Rhode Island income tax isimposed on all the federal taxable income of a resi-dent who is a member of the armed forces, regard-less of where such income is received. Military payreceived by a nonresident service person stationedin Rhode Island is not subject to Rhode Islandincome tax. This does not apply to other incomederived from Rhode Island sources, e.g., if the serv-ice person holds a separate job, not connected withhis or her military service, income received from thatjob is subject to Rhode Island income tax. Incomederived from Rhode Island sources by the serviceperson’s spouse is subject to Rhode Island incometax.

Internal Revenue Code provisions governing armedforces pay while serving in a “combat zone” or in anarea under conditions that qualify for Hostile FirePay are applicable for Rhode Island purposes.

DECEASED TAXPAYERS

If the taxpayer died before filing a return for 2003,the taxpayer’s spouse or personal representativemust file and sign a return for the person who died ifthe deceased was required to file a return. A per-sonal representative can be an executor, administra-tor 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 show thedate of death in the name and address space on thereturn.

If you are claiming a refund as a surviving spouse fil-ing a joint return with the deceased, no other form isneeded 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 Deceased Taxpayer,to claim the refund.

WHEN TO FILE

Your return must be filed not later than April 15,2004.

If the due date of your return falls on a Saturday,Sunday or Rhode Island legal holiday, the return willbe due on the next working day.

EXTENSION OF TIME

Any 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 four 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 on orbefore the date prescribed for the filing of thereturn of the individual with the Rhode IslandDivision of Taxation.

(4) Such application for extension must show the fullamount properly estimated as tax for such tax-payer for such taxable year, and such applica-tion must be accompanied by the full remittanceof the amount properly estimated as tax which isunpaid as of the date prescribed for the filing ofthe 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 of time,then you do not need to submit the Rhode Islandform. Attach a copy of the Federal Form 4868 or theapproved Federal Form 2688 to your Rhode Islandindividual income tax return at the time it is submit-ted.

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2003 INSTRUCTIONS FOR FILING RI-1040(FOR RHODE ISLAND RESIDENTS FILING FORM RI-1040)

GENERAL INSTRUCTIONS

WHERE TO FILE

Mail your return to:STATE OF RHODE ISLANDDivision of TaxationOne Capitol Hill Providence RI 02908 – 5806

WHERE TO GET FORMS

As 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) 222-1111

Forms may also be obtained at many local librariesand Post Office branches.

MISSING OR INCORRECT FORM W-2

This is the form furnished to you by your employer,which shows the amount of your income tax withheldby them, and a copy of it must accompany yourRhode Island income tax return if you are to receivecredit for such withheld tax. Only your employer canissue or correct this form. If you have not receiveda Form W-2 from your employer by February 15,2004 or if the form which you have received is incor-rect, contact your employer as soon as possible.

ROUNDING OFF TO WHOLE DOLLARS

The money items on your return and schedules maybe shown in whole dollars. This means that youmay eliminate any amount less than 50 cents andincrease any amount from 50 cents to 99 cents tothe next higher dollar.

CHANGES IN YOUR FEDERAL TAXABLEINCOME OR FEDERAL TAX LIABILITY

You 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 from thefiling of an amended federal return or otherwise.Such report must be made within 90 days after filingan amended federal return or final determination ofsuch change by the Internal Revenue Service.Use Form RI-1040X.

RHODE ISLAND LOTTERY PRIZES

Winnings and prizes received from the Rhode IslandLottery are taxable under the Rhode Island person-al income tax law and are includable in the incomeof both residents and nonresidents alike.

SIGNATURE

You 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 corporationprepares the return, it should be signed in the nameof 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 booklet mailedto you next year, check the box below the signatureline. The Division of Taxation will send you a post-card as a reminder to see your preparer. Telling usthat you do not need a booklet next year will help usto reduce printing and mailing costs.

PAYMENTS OR REFUNDS

Any tax due must be paid in full with your return.Complete Form RI-1040V. Make check or moneyorder payable to the Rhode Island Division ofTaxation and send them with your return to theRhode Island Division of Taxation, One Capitol Hill,Providence, RI 02908-5806. An amount due of lessthan one dollar ($1) need not be paid.

A refund will be made if an overpayment of incometax is shown on your return, unless you indicate onyour return that such overpayment is to be creditedto your estimated tax liability for 2004. No otherapplication for refund is necessary. Please note thatno refund can be made unless your return is proper-ly signed. Refunds of less than $1.00 will not bepaid unless specifically requested.

ESTIMATED INCOME TAX

If 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-1040HPROPERTY TAX RELIEF CREDIT

Full 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 file yourRI-1040H no later than April 15, 2004. An extensionof time for filing your RI-1040H may be allowed atthe Tax Administrator’s discretion for sickness,absence or other disability.

NET OPERATING LOSS DEDUCTIONS

The Rhode Island Personal Income Tax law relatingto Net Operating Loss deduction (NOL) has beenamended by enactment of RIGL §44-30-2.8 andRIGL §44-30-87.1

Under the provisions of section 44-30-2.8, the five(5) year carry back provision for years ending in2001 and 2002 provided by the Job Creation and

Worker Assistance Act of 2002 (P.L.107-147) for fed-eral tax purposes shall not be allowed for RhodeIsland tax purposes.

If a taxpayer has already filed a return claiming a five(5) year carry back, he/she must file a Rhode Islandamended return on form RI-1040X.

Under the provisions of section 44-30-87.1, for loss-es incurred for taxable years beginning on or afterJanuary 1, 2002, an NOL deduction may not be car-ried back for Rhode Island personal income tax pur-poses, but will only be allowed as a carry forward forthe number of succeeding years as provided in IRSSec. 172. A carry forward can only be used on theRhode Island return to the extent that the carry for-ward is used on the federal return.

Should you have any questions regarding thisnotice, please call the Personal Income Tax Sectionat (401) 222-3911.

BONUS DEPRECIATION

A bill passed disallowing the new federal bonusdepreciation for Rhode Island tax purposes. Whenfiling a Rhode Island tax return any bonus deprecia-tion taken for federal purposes must be added backto income as a modification on Schedule 1, line 23Bfor Rhode Island purposes. In subsequent years,when federal depreciation is less than what previ-ously would have been allowed, the difference maybe deducted from income as a modification onSchedule 1, line 24B for Rhode Island purposes.

A separate schedule of depreciation must be keptfor Rhode Island purposes. The gain or loss on thesale or other disposition of the asset is to be deter-mined, for Rhode Island purposes, using the RhodeIsland depreciation schedule.

EXAMPLE: A company bought equipment afterSeptember 11, 2001 that cost $10,000 and had a 10year life and qualified for 30% bonus depreciation.Depreciation for federal purposes in the first yearwas $3,700 (30% X $10,000 + 10% x 7,000). Normaldepreciation in the first year would have been$1,000. The Company should add back onSchedule I, line 23b of RI-1040 the amount of$2,700 ($3,700 - $1,000). The company should writeon line 23b the words “Bonus DepreciationAdjustment”. In subsequent years the companyshould deduct $300 ($1000 - $700) each year whiledepreciation lasts. The deduction should be on line24b of RI-1040 and they should write in the words“Bonus Depreciation Adjustment”.

If a taxpayer has already filed a return, a form RI-1040X should be filed. Questions on this procedureshould be addressed by calling the Personal IncomeTax Section at (401) 222-3911

SECTION 179 DEPRECIATION

Rhode Island passed a bill disallowing the increasein the section 179 depreciation under the Jobs &Growth Tax Relief Reconciliation Act of 2003.Section 179 depreciation will remain limited to$25,000 for Rhode Island income tax purposes.When filing your Rhode Island tax return any addi-tional section 179 depreciation taken must be addedback to federal adjusted gross income as a modifi-cation on RI-1040, page 2, schedule I, line 23B. Insubsequent years, when federal depreciation is lessthan what previously would have been allowed, the

Page I-2

difference may be deducted from federal adjustedincome as a modification on RI-1040, page 2,schedule I, line 24B.

A separate schedule of depreciation must be keptfor Rhode Island purposes. The gain or loss on thesale or other disposition of the asset is to be deter-mined, for Rhode Island purposes, using the RhodeIsland depreciation schedule.

FAMILY EDUCATION ACCOUNTS(Tuition Savings Program – Section 529)

A modification decreasing federal adjusted grossincome may be claimed for contributions made toRhode Island’s tuition savings program “529 plan”.The maximum modification shall not exceed $500,$1,000 if a joint return, regardless of the number ofaccounts. Taxpayers should claim the modificationon line 24b and write in the words “Tuition SavingsProgram”. If the funds are rolled over to a TuitionSavings Plan of another state or are an unqualifiedwithdrawal, recapture is required.Taxpayers may also take a modification decreasingfederal adjusted gross income in the amount of anyqualified withdrawal or distribution from the “TuitionSaving Program” which is included in federal adjust-ed gross income. Taxpayers should claim the mod-ification on line 24b and write in the words “TuitionSavings Program”.

RHODE ISLAND TAX CREDITS

Rhode Island law provides special Rhode Island taxcredits which may be applied against the RhodeIsland income tax. Before claiming any credits, tax-payers should refer to the Rhode Island law and/orregulations for specific requirements for each creditsuch as carryover provisions and the order in whichthe credits must be used. Taxpayers claiming cred-its must attach the proper form(s) and other docu-mentation to the return; failure to do so will result indisallowance of the credit. The following is a brieflist of the current Rhode Island state tax credits:

(1) Investment Tax Credit (RI-3468) – for manufac-turing and other property. RIGL 44-31

(2) Daycare Assistance and Development Credit(RI-2441) – for employers and others providingdaycare to employees. RIGL 44-47

(3) Historic Residence Credit – for approved resi-dence rehabilitation. RIGL 44-33.1

(4) Historic Commercial Building Credit – forapproved commercial rehabilitation. RIGL 44-33.2

(5) Residential Lead Paint Removal Credit (RI-6238) – for qualified lead hazard removal. RIGL42-64.3

(6) SBA Loan Guaranty Fee Credit (RI-2641) – forapproved RI Small Business Authority loan fees.RIGL 44-43.1

(7) Research and Development Property Credit(RI-7695P) – for property in laboratory or exper-imental research. RIGL 44-32-2

(8) Research and Development Expense Credit(RI-7695E) – for federally defined excess RIexpenses in laboratory or experimentalresearch. RIGL 44-32-3

(9) Qualifying Widow(er) Credit (RI-SP01) – for RIqualifying widow(er) age 65 with dependentchild. RIGL 44-30-26

(10) Residential Renewable Energy SystemCredit – for specific types of residentialsystems approved by the RI energy office.RIGL 44-57

(11) Employers’ Worksite Adult EducationCredit (RI-6324) – for employers offeringspecific types of adult education. RIGL 44-46

(12) ISO Certification Credit – for businessesattaining ISO certification. RIGL 44-11-42

(13) Jobs Training Expenses Credit (RI-2949)– for training specifically approved by theRI Human Resource Investment Council.RIGL 42-64.6

INTEREST

Any tax not paid when due, including failure to payadequate estimated tax, is subject to interest at therates of 12% in 2003 and 12% in 2004. Interest onrefunds of tax overpayments will be paid at the rateof 12% if the refund is not paid within 90 days of thedue date or the date the completed return was filed,whichever is later.

PENALTIES

The law provides for penalties in the following cir-cumstances:Failure to file an income tax return.Failure to pay any tax due on or before the due date.Preparing or filing a fraudulent income tax return.

USE OF FEDERAL INCOME TAX INFORMA-TION

All amounts reported from the Federal Forms 1040,1040A, 1040EZ, Telefile, 1040NR and 1040NR-EZas well as those reported on Form RI-1040 are sub-ject 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.

PAYMENT BY CREDIT CARD

To Pay by Credit Card. You may use your AmericanExpress® Card, Discover® Card, Visa® Card orMasterCard® card. To pay by credit card, call tollfree or access by Internet the service provider listedon this page and follow the instructions of theprovider. A convenience fee will be charged by theservice provider based on the amount you are pay-ing. You will be told what the fee is during the trans-action and you will have the option to either contin-ue or cancel the transaction. You can also find outwhat the fee will be by calling the provider’s toll-freeautomated customer service number or visiting theprovider’s Web Site shown below. If you paid bycredit card, enter on page 1 of Form RI-1040 in theupper left corner the confirmation number you weregiven at the end of the transaction and the amountof your tax payment (not including the conveniencefee).

You may also use this method for making 2004Rhode Island estimated income tax payments.

Official Payments Corporation1-800-2PAY-TAX (1-800-272-9829)On line paymentswww.officialpayments.comCustomer Service1-877-754-4413

OTHER QUESTIONS

Obviously the foregoing general instructions and thespecific instructions for completing the return form(s)which follow will not answer all questions that mayarise. If you have any doubt regarding completion ofyour return, further assistance may be obtained atthe Division of Taxation, One Capitol Hill,Providence RI 02908-5801 or by calling TaxpayerAssistance at (401) 222-1040.

Page I-3

SPECIFIC INSTRUCTIONS Most resident taxpayers will only need to completethe first 2 pages of Form RI-1040. Those taxpayersclaiming modification to federal adjusted grossincome, allowable federal credits, Rhode Islandearned income credit or credit for taxes paid toanother state must complete the appropriate sched-ule on page 2 of Form RI-1040. Additionally, onpage 2 a taxpayer may elect to make various check-off contributions. These contributions will increaseyour tax due or reduce your refund.

Taxpayers reporting a tax for children under age 14who have investment income must complete RhodeIsland 8615.

NAME AND ADDRESS

If 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 identificationportion of the return, including the city or town oflegal residence.

ELECTORAL SYSTEM CONTRIBUTION

You may designate a contribution of five dollars ($5)or ten dollars ($10) if married and filing a joint return,to the account for the public financing of the elec-

toral system. The first two dollars ($2) or four dollars($4) if married and filing a joint return, up to a total oftwo hundred thousand dollars ($200,000) collective-ly for all parties and the nonpartisan account, shallbe allocated only to political parties which at the pre-ceding general election, nominated a candidate forgovernor and such candidate polled at least 5 per-cent of the entire vote cast in the state for governor.The remaining funds shall be allocated for the pub-lic financing of campaigns for governor.

An electoral system contribution will NOT increaseyour tax due or reduce your refund.

Multiply line 2 by line 7.................................................................................................................................................................

Deduction for exemption. Subtract line 8 from line 2. Enter here and on RI-1040 or RI-1040NR, line 6B...............................

Designation of Political Party orNonpartisan General Account

Make only one designation, either by naming a polit-ical party, or by checking the box for the nonpartisangeneral account. If you designate: (1) a political party which did not receive at least 5

percent of the entire vote for Governor in the pre-ceding 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 credited tothe nonpartisan general account. If you designatemore than one political party or a political party andalso the nonpartisan general account, your contribu-tion will be credited to the first political party named.

FILING STATUS

Check the appropriate box to indicate your filing sta-tus. 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 34; 1040A, line 21; 1040EZ, line 4;Telefile line I; 1040NR, line 34 or 1040NR-EZ, line10.

Line 2 – Modifications: Enter your net modifica-tions from schedule I, line 25. Schedule I is foundon page 2 of Form RI-1040 and is discussed furtherin these instructions.

Line 3 – Modified Federal Adjusted GrossIncome: Determine your modified federal adjustedgross income by combining the amount on line 1with the amount on line 2.

Line 4 – Deductions: Enter your RI standarddeduction or amount from Federal Schedule A, line28, whichever is greater.

Single $4,750Married Joint $7,950

Qualifying Widow(er) $7,950Married Separate $3,975

Head of Household $7,000

If you or your spouse were age 65 or older or blindat the end of 2003 see the RI Standard DeductionSchedule A on page 7 to determine the amount ofyour standard deduction. If you use the Schedule todetermine the amount of your standard deduction,you must attach the schedule to your RI-1040.

If some else can claim you on their return you mustcomplete the RI Standard Deduction Schedule B todetermine the amount of your standard deduction. Ifyou use the Schedule to determine the amount ofyour standard deduction, you must attach the sched-ule to your RI-1040.

If you itemize your deductions and line 3 is morethan $139,500 ($69,750 if married filing separate),you need to recalculate your itemized deductionsbased on your modified federal adjusted grossincome. Complete the RI Itemized DeductionSchedule on page 7.

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 5 - Subtract line 4 from line 3.

Line 6A – Federal Exemption Amount: Enter theamount from Federal Form 1040, line 6d or 1040A,line 6d. If you are filing a Federal 1040EZ or FederalTelefile Form then enter the amount from the chartbelow on line 6A.

Amount on Federal Enter on1040EZ, line 5 RI-1040, line 6A

0 07,800 1

15,600 2

Amount on Federal Enter onTelefile line J(2) RI-1040, line 6A

0 03,050 16,100 2

However, if line 3 is more than $104,625, you mayneed to recalculate your exemptions based on yourmodified federal adjusted gross income (seeworksheet below to compute your exemptionamount).

Line 6B – Multiply line 6A by $3,050 and enter theresult.

Line 7 – Rhode Island Taxable Income: Subtractline 6B from line 5.

Line 8A – Rhode Island Income Tax: Enter the RIincome tax from the RI Tax Table or Rate Schedule,RI Schedule CGW, RI Schedule D, RI Schedule J orRI-8615. Check the box to indicate the method usedto calculate the RI income tax. Check only one box.

Line 8B – Other RI Taxes: Enter the amount fromRI Schedule OT, page 3, line 15. Use this line toreport any tax from lump-sum distributions, parents’election to report child’s interest and dividends,recapture of federal tax credits and miscellaneousfederal taxes.

Line 9 – Rhode Island Alternative Minimum Tax:If you are reporting an alternative minimum tax onyour federal income tax return, you must completeForm RI-6251 and enter the amount from RI-6251,page 6, line 14 on Form RI-1040, page 1, line 9.Attach a copy of Form RI-6251 to your RI-1040.

If you have claimed modifications to federaladjusted gross income on line 2, you mustrecalculate your federal alternative minimum

tax based on your modified federal adjusted grossincome. If you did not report a federal alternativeminimum tax, but a federal alternative minimum taxwould be required based on your modified federaladjusted gross income, you must calculate a federalalternative minimum tax based on your modified fed-eral adjusted gross income for Rhode Island purpos-es and complete RI-6251.

Page I-4

EXEMPTION WORKSHEET for RI-1040 or RI-1040NR, line 6BIs the amount on RI-1040 or RI-1040NR, line 3 more than the amount shown on line 4 below ?1.

No. STOP HERE! Multiply $3,050 by the total number of exemptions claimed on 6A and enter the result on line 6B.

Yes. Continue to line 2.

Multiply $3,050 by the total number of exemptions claimed on RI-1040 or RI-1040NR, line 6A.................................................2. 2.

Enter the amount from RI-1040 or RI-1040NR, line 3......................................................................3. 3.

4.

4.

If your filing status is...Single

Married filing jointly or Qualifying widow(er)

Married filing separately

then enter on line 4$139,500

209,250

104,625 }.....................................

Head of household 174,400

Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if Married filingseparately), then STOP HERE you CANNOT take a deduction for exemptions. Otherwise,enter the result here..........................................................................................................................

5.

5.

Divide line 5 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)............................

6.6.

Multiply line 6 by 2% (.02) and enter the result as a decimal......................................................................................................7. 7.

8. 8.

9. 9.

_ . _ _ _ _

Line 10 – Total Rhode Island Income Tax: Addlines 8A, 8B and 9

Line 11A – Rhode Island Percentage of AllowableFederal Credits: Enter the amount of allowable fed-eral credits from page 2, schedule II, line 34.

Line 11B – Other Rhode Island Credits: Enteramount of other Rhode Island credits and list thecredit form number on line 11B. Attach a copy of theappropriate credit form to your RI-1040. A listingand a description of the various Rhode Island cred-its are available in the general instructions.

Line 11C - Credit for Taxes Paid to Other States:Enter amount of credit for taxes paid to other statesfrom page 2, schedule III, line 41. If credit is claimedfor taxes paid to more than one state, make a sepa-rate calculation of each state on Form RI-1040MU.This form can be obtained by contacting the RIDivision of Taxation at One Capitol Hill, Providence,RI 02908-5801 or by calling (401) 222-1111.

Line 12 – Total Rhode Island Credits: Add lines11A, 11B, and 11C.

Line 13 – Rhode Island Tax after Credits: Subtractline 12 from line 10 (if zero or less enter zero).

Line 14 – Rhode Island Use/Sales Tax: Enter theamount of Rhode Island Use Tax from Form T-205P,page 3, line 24. An explanation of what a Use tax isand how to compute it is included later in theseinstructions.

Line 15 – Total Rhode Island Tax: Add lines 13 and14.

Line 16 – Rhode Island Checkoff Contributions:Enter the amount of checkoff contributions frompage 2, schedule IV, line 42G. An explanation ofeach checkoff contribution is contained later in theseinstructions. These checkoff contributions willincrease your tax due or reduce your refund.

Line 17 – Total Rhode Island Tax and CheckoffContributions: Add lines 15 and 16.

Line 18A – Rhode Island Income Tax Withheld:Enter total amount of Rhode Island 2003 income taxwithheld. (Attach state copy of all forms W-2, 1099s,etc. to the front of the return) Credit for Rhode Islandincome tax withheld will be allowed only for thoseamounts supported by attached W-2s, 1099s, etc.

Line 18B – 2003 Estimated Payments andAmount Applied from 2002 Return: Enter theamount of estimated payments on 2003 Form RI-1040ES and the amount applied from your 2002return.

Line 18C – 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 filing a Rhode Island Form RI-1040,attach a copy of form RI-1040H to the front of yourRI-1040. However, if you are not required to file aform RI-1040, you may file a Form RI-1040H sepa-rately to claim your property tax relief credit.Property tax relief claims must be filed no later thanApril 15, 2004.

Line 18D – RI Earned Income Credit: Enteramount from RI Schedule EIC, page 3, line 9. If youare claiming a RI earned income credit you mustattach RI Schedule EIC to your RI-1040.

Line 18E – Other Payments: Enter any other pay-ments, including advance payments made with yourapplication for an automatic extension of time to file(Form RI-4868). Attach a copy of Form RI-4868 andcheck the box on the face of the RI-1040 to the rightof line 18.

Line 18F – Total Payments and Credits: Add lines18A, 18B, 18C, 18D and 18E.

Line 19 – Balance Due: If the amount on line 17 isgreater than the amount of line 18F, SUBTRACTline 18F from line 17 and enter the balance due online 19. 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.

If you owe underestimating interest, complete FormRI-2210 or Form RI-2210A. Indicate the amount ofinterest due from RI-2210, line 12 or line 22 or formRI-2210A, line 12 in the space provided on line 19.Add the interest to the amount due, enter the total online 19 and include the total amount due with yourreturn.

Line 20 – Overpayment: If the amount on line 18Fis greater than the amount on line 17 thenSUBTRACT line 17 from line 18F and enter theoverpayment on line 20.

Line 21 – Refund: Enter the amount of the overpay-ment on line 20 that is to be refunded. Refunds ofless than $1.00 will not be paid unless specificallyrequested.

Line 22 - Overpayment to be applied to 2004:Enter the amount of overpayment on line 20, whichis to be applied to your 2004 estimated tax. (SeeGeneral Instructions)

SCHEDULE I – MODIFICATIONS TO FED-ERAL ADJUSTED GROSS INCOME

Line 23A – Modifications increasing federaladjusted gross income: Enter income from obliga-tions of any state or its political subdivision, otherthan Rhode Island.

Line 23B – Other Modifications: Enter the amountof other adjustments increasing federal adjustedgross income (attach explanation). These mayinclude: (1) Rhode Island fiduciary adjustment as beneficiary

of an estate or trust under Section 44-30-17;(2) Income distributed to a resident beneficiary of a

trust which was previously taxed to the grantorof the trust for federal income tax purposes butwas not taxable as investment income prior tothe amendment of Section 44-28-7(d);

(3) Interest on indebtedness incurred or continuedto purchase or carry obligations or securities theincome of which is exempt from Rhode Islandpersonal income tax, to the extent such interesthas been deducted in determining federaladjusted gross income or taxable income;

(4) Family Education Accounts(5) Bonus depreciation that has been taken for fed-

eral purposes that must be added back to RhodeIsland income. (See general instruction for moredetails).

(6) Increased Section 179 depreciation that hasbeen taken for federal purposes that must beadded back to Rhode Island income. (See gen-eral instructions for more details).

Line 23C – Total Modifications IncreasingFederal Adjusted Gross Income: Add lines 23Aand 23B.

Line 24A - Modifications Decreasing FederalAdjusted Gross Income: Enter income from obli-gations of the United States Government to theextent included in adjusted gross income for federaltax purposes but exempt for state purposes.Example – US Government Series E bond interest.Taxpayers claiming these modifications must submita schedule showing the source and amount ofincome claimed to be exempt.

Line 24B - Other modifications: Enter the amountof other adjustments decreasing federal adjustedgross income (attach explanation). These mayinclude:(1) Rhode Island fiduciary adjustment as beneficiary

of an estate or trust under Section 44-30-17;(2) Interest or dividend income on obligations or

securities of any authority, commission or instru-mentality of the United States to the extentincluded in gross income for federal income taxpurposes but exempt from state income taxesunder the laws of the United States;

(3) Elective deduction for new research and devel-opment facilities. (attach form RI-1040RD);

(4) Railroad Retirement benefits included in grossincome for federal income tax purposes butexempt from state income taxes under the lawsof the United States;

(5) Qualifying investment in a certified venture cap-ital partnership;

(6) Family Education Accounts – Enter amount ofmodification decreasing federal AGI from RI-1040FEA;

(7) Tuition Saving Program (section 529 accounts) -A modification decreasing federal adjusted grossincome may be claimed for any contributionsmade to an account under the tuition savingsprogram. The maximum modification shall notexceed $500, $1,000 if a joint return.

(8) Exemptions from tax on profit or gain for writers,composers and artists residing within a sectionof the defined Economic Development Zonewithin the cities of Pawtucket & Providence andthe Town of Westerly and creating artistic workswhile a resident of the Zone. Taxpayers claimingthese modifications must submit a scheduleshowing the source and amount of incomeclaimed to be exempt.

(9) Depreciation that has not been taken for federalpurposes because of the bonus depreciationthat must be subtracted from Rhode Islandincome. (See general instructions for moredetails).

(10) Depreciation that has not been taken for feder-al purposes because of the increased section179 depreciation was not taken originally. (Seegeneral instructions for more details).

Line 24C – Total Modifications DecreasingFederal Adjusted Gross Income: Add lines 24Aand 24B and enter as a negative number.

Line 25 – Net Modifications: Combine lines 23Cand 24C (Enter here and on RI-1040, page 1, line 2).

SCHEDULE II – ALLOWABLE FEDERALCREDITS

Line 26 – Rhode Island Income Tax: Enter theamount from Form RI-1040, page 1, line 10.

Line 27 – Foreign Tax Credit: Enter the amountfrom Federal Form 1040, line 44 or 1040NR, line 43.

Page I-5

Line 28 – Credit for Child and Dependent CareExpenses: Enter the amount from Federal Form1040, line 45; 1040A, line 29 or 1040NR, line 44.

Line 29 – Credit for Elderly or the Disabled: Enterthe amount from Federal Form 1040, line 46 or1040A, Line 30.

Line 30 – Federal Mortgage Interest Credit: Enterthe amount from Federal Form 8396, line 11.

Line 31 – Other Federal Credits: Enter the amountof allowable federal credits from Federal Form 1040,lines 52 and 67 or 1040NR, lines 48, 49 and 63.

Allowable Federal Credits included on FederalForm 1040, lines 52 and 67:(1) 3468 Investment Credit(2) 6478 Credit for Alcohol Used as Fuel (3) 6765 Credit for Increasing Research Activities(4) 8586 Low-Income Housing Credit(5) 8826 Disabled Access Credit(6) 8830 Enhanced Oil Recovery Credit (7) 8835 Renewable Electricity Production Credit (8) 8845 Indian Employment Credit(9) 8846 Credit for Employer Social Security and

Medicare Taxes Paid on Certain Employees(10) 8847 Credit for Contributions to Selected

Community Development Corporations(11) 8801 Credit for Prior Year Minimum Tax (12) 8834 Qualified Electric Vehicle Credit(13) 8844 Empowerment Zone Employment

Credit(14) 4136 Credit for Federal Tax Paid on Fuels

Line 32 – Total Allowable Federal Credits: Addlines 27, 28, 29, 30 and 31.

Line 33 – Multiply the amount on line 32 by 25%

Line 34 - Maximum Credit: Enter the amount fromline 26 or 33, whichever is less. Enter here and onform RI-1040, page 1, line 11A.

SCHEDULE III – CREDIT FOR INCOMETAXES PAID TO ANTHER STATE

Line 35 – Rhode Island Income Tax: Enter theamount from page 1, line 10 less allowable federalcredits from page 2, schedule II, line 34.

Line 36 – Adjusted Gross Income from OtherState(s): Enter the amount of adjusted grossincome derived from other states. If state incometax has been paid to more than one other state, pre-pare a separate calculation for each state, on FormRI-1040MU. This form can be obtained by contact-ing the Rhode Island Division of Taxation at OneCapitol Hill, Providence, RI 02908-5801 or calling(401) 222-1111.

Line 37 – Modified Federal AGI: Enter amountfrom page 1, line 3.

Line 38 – Divide line 36 by line 37.

Line 39 – Tentative Credit: Multiply the amount online 35 by the percentage on line 38.

Line 40 – Tax Due and Paid to Other State: Enterthe amount of income tax due and paid to the otherstate. A signed copy of the return filed with the otherstate must be attached to your Rhode Island FormRI-1040. If you owe no tax to the other state and areto be refunded all the taxes withheld or paid to theother state, enter $0.00 on line 40.

Line 41 – Maximum Credit for Tax Paid to OtherStates: Enter the amount on line 35, line 39 or line40, whichever is the smallest. Enter here and onpage 1, line 11C.

SCHEDULE IV – RHODE ISLAND CHECK-OFF CONTRIBUTIONS

NOTE: These checkoff contributions will increaseyour tax due or reduce your refund. All checkoffcontributions are voluntary.

Lines 42A through 42F – Contributions: A contri-bution 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) Olympic Contribution(2) Rhode Island Organ Transplant Fund(3) Rhode Island Council on the Arts (4) Rhode Island Non-game Wildlife Appropriation(5) Childhood Disease Victims’ Fund

Line 42G – Total Contributions: Add lines 42A,42B, 42C, 42D, 42E and 42F then enter the totalhere and on page 1, line 16.

RI SCHEDULE EIC – RHODE ISLANDEARNED INCOME CREDIT

Line 1 – Rhode Island Income Tax: Enter theamount from RI-1040, line 13.

Line 2 – Federal Earned Income Credit: Enter theamount of Federal Earned Income Credit fromFederal Form 1040, line 63; 1040A, line 41; 1040EZ,line 8 or telefile line L.

Line 3 – The Rhode Island percentage for 2003 is25%.

Line 4 – Multiply line 2 by line 3.

Line 5 – Enter the smaller of line 1 or line 4.

Line 6 – Subtract line 5 from line 4. If line 5 isgreater than or equal to line 4, skip lines 7 and 8 andenter the amount from line 5 on line 9. Otherwisecontinue to line 7.

Line 7 – The refundable Rhode Island percentage is5%.

Line 8 – Rhode Island Refundable EarnedIncome Credit: Multiply line 6 by line 7.

Line 9 – Total Rhode Island Earned IncomeCredit: Add line 8 and line 5. Enter here and on RI-1040, line 18D.

RI SCHEDULE OT – OTHER RHODEISLAND TAXES

Complete this schedule if you are reporting afederal tax on lump-sum distributions, parents’ elec-tion to report child’s interest and dividends, a recap-ture of federal tax credits or other miscellaneousfederal income taxes.

Line 10 – Tax on Lump-sum Distributions: Enterthe amount from Federal Form 4972, line 30.

Line 11 – Tax on Parents’ Election To ReportChild’s Interest and Dividends: Enter all theamounts from each Federal Form 8814, line 9.

Line 12 – Tax on Amount of Recapture of FederalTax Credits and Other Miscellaneous FederalIncome Taxes: Enter the amount of recapture offederal tax credits and any other miscellaneousfederal income taxes that you are claiming.Miscellaneous Federal Taxes may include, but arenot limited to:(1) Recapture of Mortgage Credit Certificate(2) Tax on Accumulation Distribution of Trusts

Line 13 – Add lines 10, 11 and 12.

Line 14 - The Rhode Island percentage for 2003 is25%.

Line 15 – Other RI Taxes: Multiply line 13 by line14. Enter here and on RI-1040, line 8B.

RI-8615 – TAX FOR CHILDREN UNDER AGE14 WHO HAVE INVESTMENT INCOME (FORTAXPAYERS WHO FILED FEDERAL FORM 8615)

Line 16 – Enter the amount from Federal Form8615, Line 18

Line 17 – The Rhode Island percentage for 2003 is25%.

Line 18 – Multiply line 16 by line 17. Enter here andon RI-1040, page 1, line 8A and check the RI-8615box.

T-205P INDIVIDUAL CONSUMER’SUSE/SALES TAX RETURN

What is a Use Tax? A Use Tax is a tax on the use of tangible personalproperty in a state where the property has not beensubject to the sales tax. Rhode Island Use Taxapplies when merchandise purchased outside ofRhode Island is brought into Rhode Island. Salesand use taxes are complementary taxes and areassessed at the same rate. In Rhode Island thesales and use tax rate is 7%. The Rhode Island UseTax is most often due when merchandise subject tothe sales tax in Rhode Island is purchased from anout-of-state vendor who did not collect the RhodeIsland tax and the property is subsequently used inthis state. Common examples of transactions fromwhich use tax liability may arise are mail order cata-log sales and toll-free “800” purchases and purchas-es made over the internet.

What is taxable?The same items that are subject to the Rhode IslandSales Tax are subject to the use tax. Some typicalexamples of taxable items are jewelry, computersand electronic equipment. Clothing and footwearare not taxable.

How do I file and pay?To report use tax, please complete the Rhode IslandIndividual Consumer’s Use/Sales Tax return (T-205P) found on page 3 of Form RI-1040.

Line 19 – Purchases Subject to Use/Sales Tax:Enter a description of the property purchased andthe amount paid. If you need more space to list yourtaxable purchases, attach extra pages.

Line 20 – Total Sales Price: Enter the total salesprice of the purchases reported on line 19.

Line 21 – The RI use tax rate is 7%.

Page I-6

Line 22 – Amount of Use Tax: Multiply the totalpurchases on line 20 by the Rhode Island Use Taxrate of 7%.

Line 23 – Credit for Sales Tax Paid in OtherStates: Enter the amount of sales tax paid to otherstates on the purchases listed on line 19. The cred-it for sales tax paid on each item is limited to 7% (theRhode Island Use Tax Rate).

Line 24 – Total Use Tax Due: Subtract line 23 fromline 22. Enter here and on RI-1040, page 1, line 14.

RI SCHEDULE CGW – RHODE ISLAND CAPITAL GAIN WORKSHEET

Use this schedule only if you did not calculate yourtax on Federal Schedule D and checked off the boxon Federal Form 1040, line 13a.

Line 1 – Enter the amount of RI taxable income frompage 1, line 7.

Line 2 – Enter the amount of capital gain distribu-tions from Federal Form 1040, line 13a or FederalForm 1040A, line 9A.

Line 3 – Subtract line 2 from line 1.

Line 4 – Figure the tax on the amount on line 3. Usethe RI Tax Tables or the RI Tax Rate Schedulewhichever applies.

Line 5 – Enter the smaller of the amount on line 1or:

Single $28,400Married Joint $47,450Qualifying Widower $47,450Head of House $38,050Married Separate $23,725

Line 6 – If the amount on line 3 is equal to or morethan the amount on line 5 then skip lines 6 through8 and go to line 9. Otherwise enter the amount fromline 3.


Line 8 – Multiply line 7 by 2.5 % (.025).

Line 9 – If the amounts on line 2 and 7 are thesame, leave lines 9 through 12 blank and go to line13. Otherwise enter the smaller of line 1 or line 2.

Line 10 – Enter the amount if any from line 7.

Line 11 – Subtract line 10 from line 9. If zero or less,enter zero.

Line 12 – Multiply line 11 by 5% (.05)

Line 13 – Add lines 4, 8 and 12.

Line 14 – Figure the tax on the amount on line 1.Use the RI Tax Table or RI Tax Rate Schedule,whichever applies.

Line 15 – Tax: Enter the smaller of line 13 or line 14.Enter here and on RI-1040, page 1, line 8A andcheck the RI Schedule CGW box.

RHODE ISLAND SCHEDULE D – CAPITALGAINS

This form is to be used by taxpayers reporting capi-tal gains or figuring their tax on Federal FormSchedule D.

Line 1 - Rhode Island Taxable Income: Enter theamount from Form RI-1040, page 1, line 7. (If thisline is zero or less, do not complete this form).

Line 2 – Enter the SMALLER of Federal ScheduleD, line 17a or Federal Schedule D, line 16.

Line 3 – Enter the amount of investment interestexpense deduction from Federal form 4952, line 4g.


Line 5 – Combine net short term capital gains(Federal Schedule D, line 7b) and any federal 28%rate gain (Federal 28% Rate Gain Worksheet, lines1 through 5). If zero or less, enter zero.

Line 6 – Enter the SMALLER of RI Schedule D, line5 or Federal Schedule D, line 20. (not less thanzero)

Line 7 – Enter the amount of unrecaptured section1250 gain from Federal Schedule D, line 19.

Line 8 – Add lines 6 and 7.

Line 9 – Subtract line 8 from line 4. (If zero or less,enter zero).

Line 10 – Subtract line 9 from line 1. (If zero or lessenter zero).

Line 11 – Enter the SMALLER of the amount on line1 OR:

Single $28,400Married Joint $47,450Qualifying Widower $47,450Head of House $38,050Married Separate $23,725

Line 12 – Enter the SMALLER of line 10 or line 11.

Line 13 – Subtract line 4 from line 1. (If zero or less,enter zero).

Line 14 – Enter the LARGER of line 12 or line 13.

Line 15 – Figure the tax on the amount on line 14.Use the 2003 RI Tax Tables or Rate Schedule,whichever applies.

IF LINES 11 AND 12 ARE THE SAME, SKIP LINES16 THROUGH 21 AND GO TO LINE 22. OTHER-WISE, GO TO LINE 16.


Line 17 – Enter the amount of qualified 5 year gain,if any, from Federal Schedule D, line 35.


Line 19 – Multiply line 18 by 2.00% (.02).



IF LINES 1 AND 11 ARE THE SAME, SKIP LINES22 THROUGH 34 AND GO TO LINE 35. OTHER-WISE, GO TO LINE 22.


Line 23 – Enter the amount from line 16 above. (Ifline 16 is blank, enter zero).



IF LINE 7 IS ZERO OR BLANK, SKIP LINES 26THROUGH 31 AND GO TO LINE 32. OTHERWISE,GO TO LINE 26.

Line 26 – Enter the SMALLERSMALLER of line 4 or line 7.

Line 27 – Add lines 4 and 14.

Line 28 – Enter the amount from line 1 above.

Line 29 – Subtract line 28 from line 27. (If zero orless, enter zero).

Line 30 – Subtract line 29 from line 26. (If zero orless, enter zero).


IF LINE 6 IS ZERO, SKIP LINES 32 THROUGH 34AND GO TO LINE 35. OTHERWISE, GO TO LINE32.

Line 32 – Add lines 14, 16, 24 and 30.



Line 35 – Add lines 15, 19, 21, 25, 31 and 34.

Line 36 – Figure the tax on the amount on line 1.Use the 2003 RI Tax Table or Rate Schedule,whichever applies.

Line 37 – Tax on All Taxable Income (IncludingCapital Gains): Enter the SMALLER of line 35 orline 36. Also enter on RI-1040, page 1, line 8A andcheck the RI Schedule D box.

RI 6251 - RHODE ISLAND ALTERNATIVEMINIMUM TAX

Part 1 – Alternative Minimum Tax

Line 1 – Federal Alternative Minimum TaxableIncome: Enter your federal alternative minimum tax-able income from Federal Form 6251, line 28.

Line 2 – Exemption

Filing status Not over ExemptionSingle 112,500 35,750

Head of Household 112,500 35,750Married Joint 150,000 49,000

Qualifying widow(er) 150,000 49,000Married Separate 75,000 24,500

If line 1 is not over the amount listed above for yourfiling status, then enter the exemption amount foryour filing status on line 2. If the amount on line 1 isover the amount listed above for your filing status,then you must complete RI-6251 ExemptionWorksheet on page I-8 and enter the amount fromline 10 on RI-6251, line 2.


Line 4 – If you figured your tax on RI Schedule D orCGW, complete part 2 and enter the amount fromline 36 on line 4. If you figured your tax using thetax table or tax rate schedule and line 3 is less than$175,000 ($87,500 if Married filing separately) then

Page I-7

multiply line 3 by 6.5% (.065). Otherwise, multiplyline 3 by 7% (.07) and subtract $875 ($438 if Marriedfiling separately) from the result.

Line 5 – Enter the amount of alternative minimumtax foreign tax credit from Federal Form 6251, line32.

Line 6 - The RI rate is 25% (.25).

Line 7 - Multiply line 5 by line 6.

Line 8 - Tentative Minimum Tax: Subtract line 7from line 4.

Line 9 - Enter your RI tax from RI-1040, page 1, line8A.

Line 10 - Foreign Tax Credit: Enter the amountfrom RI-1040, line 27.

Line 11 - The RI rate is 25% (.25).

Line 12 - Multiply line 10 by line 11.


Line 14 – RI Alternative Minimum Tax: Subtractline 13 from line 8. (If zero or less, enter zero). Enterhere and on RI-1040, page 1, line 9.

Part 2 – Alternative Minimum Tax UsingMaximum Capital Gains Rates

NOTE: If you are required to refigure yourFederal Schedule D for the AMT tax, your

RI schedule D must also be refigured for AMTpurposes, based on the refigured FederalSchedule D.

Line 15 – Enter the amount from RI-6251, line 3.

Line 16 – Enter the amount from RI Schedule D, line9 or RI Schedule CGW, line 2. (As refigured for AMT,if necessary).

Line 17 - Enter the amount from RI Schedule D, line7 or RI Schedule CGW enter zero. (As refigured forAMT, if necessary).

Line 18A - Add lines 16 and 17.

Line 18B – Enter the amount from RI Schedule D,line 4 or RI Schedule CGW, line 2. (As refigured forAMT, if necessary).

Line 18C – Enter the SMALLER of line 18A or line18B.

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


Line 21 – If line 20 is less than $175,000 ($87,500 ifMarried filing separately) then multiply line 20 by6.5% (.065). Otherwise, multiply line 20 by 7% (.07) and subtract $875 ($438 if Married filing separately)from the result.

Line 22 – Enter the amount from RI Schedule D, line16 or RI Schedule CGW, line 7.


Line 24 – Enter the SMALLER of line 22 or line 23(if zero go to line 30).

Line 25 – Enter qualified 5 year gain, if any, from RISchedule D, line 17. (As refigured for AMT, if neces-sary).

Line 26 - Enter the SMALLER of line 24 or line 25.

Line 27 - Multiply line 26 by 2.00% (.02).





IF LINE 17 IS ZERO OR BLANK, SKIP LINES 32AND 33 AND GO TO LINE 34. OTHERWISE, GOTO LINE 32.



Line 34 - Add lines 21, 27, 29, 31 and 33.

Line 35 - If line 15 is less than $175,000 ($87,500if Married filing separately) then multiply line 15 by6.5% (.065). Otherwise, multiply line 15 by 7%(.07) and subtract $875 ($438 if Married filing sepa-rately) from the result.

Line 36 - Enter the SMALLER of lines 34 or 35here and on line 4 above.

Page I-8

1.

1.

EXEMPTION WORKSHEET for RI-6251, line 2

If your filing status is...Single or Head of household




49,000

24,500}

Enter your alternative minimum taxable income from RI-6251, part 1, line 1......................................2. 2.

3.

3.

If your filing status is...Single or Head of household




150,000

75,000}

Subtract line 3 from line 2 (if zero or less, enter zero).........................................................................4. 4.

Multiply line 4 by 25% (.25).............................................................................................................................................................5. 5.

Subtract line 5 from line 1. (If zero or less enter zero). (If this form is for a child under the age of 14, go to line 28. Otherwise,STOP HERE and enter this amount on RI-6251, part 1, line 2)......................................................................................................

6.6.

Child’s minimum exemption amount................................................................................................................................................7. 7.

Enter the child’s earned income from Federal AMT Exemption Worksheet, line 8.........................................................................8. 8.

Add lines 7 and 8.............................................................................................................................................................................9. 9.

Enter the SMALLER of line 6 or line 9 - Enter here and on RI-6251, part 1, line 2.......................................................................10. 10.

....................................................................................

...........................................

5,500

NOTE: If RI-6251, line 1 is equal to or more than $255,000 if Single or Head of household; $346,000 if Married filing jointly or Qualifyingwidow(er); or $173,000 if Married filing separately; your exemption is zero. DO NOT complete this worksheet; instead, enter the amount fromRI-6251 line 1 on line 3 and go to line 4.

946948950952

8101214

0357

And you are :

4,000

Rhode Island Tax Table 2003

Page T-1

050

100150

200250300350400450500550

600650700750

800850900950

050

100150200

250300350400450500550600

650700750800

850900950

1,000

0357

810121416182022

23252729

31333537

16182022

23252729

31333537

0357

810121416182022

23252729

31333537

0357

810121416182022

23252729

31333537

2,0002,0502,1002,150

2,2002,2502,3002,3502,4002,4502,5002,550

2,6002,6502,7002,750

2,8002,8502,9002,950

2,0002,0502,1002,1502,200

2,2502,3002,3502,4002,4502,5002,5502,600

2,6502,7002,7502,800

2,8502,9002,9503,000

76788082

8385878991939597

98100102104

106108110112

4,0004,0504,1004,150

4,2004,2504,3004,3504,4004,4504,5004,550

4,6004,6504,7004,750

4,8004,8504,9004,950

4,0504,1004,1504,200

4,2504,3004,3504,4004,4504,5004,5504,600

4,6504,7004,7504,800

4,8504,9004,9505,000

151153155157

158160162164166168170172

173175177179

181183185187

76788082

8385878991939597

98100102104

106108110112

76788082

8385878991939597

98100102104

106108110112

76788082

8385878991939597

98100102104

106108110112

151153155157

158160162164166168170172

173175177179

181183185187

151153155157

158160162164166168170172

173175177179

181183185187

151153155157

158160162164166168170172

173175177179

181183185187

1,0001,0501,1001,150

1,2001,2501,3001,3501,4001,4501,5001,550

1,6001,6501,7001,750

1,8001,8501,9001,950

1,0001,0501,1001,1501,200

1,2501,3001,3501,4001,4501,5001,5501,600

1,6501,7001,7501,800

1,8501,9001,9502,000

38404244

4648505253555759

61636567

68707274

3,0003,0503,1003,150

3,2003,2503,3003,3503,4003,4503,5003,550

3,6003,6503,7003,750

3,8003,8503,9003,950

3,0003,0503,1003,1503,200

3,2503,3003,3503,4003,4503,5003,5503,600

3,6503,7003,7503,800

3,8503,9003,9504,000

113115117119

121123125127128130132134

136138140142

143145147149

5,0005,0505,1005,150

5,2005,2505,3005,3505,4005,4505,5005,550

5,6005,6505,7005,750

5,8005,8505,9005,950

5,0005,0505,1005,1505,200

5,2505,3005,3505,4005,4505,5005,5505,600

5,6505,7005,7505,800

5,8505,9005,9506,000

188190192194

196198200202203205207209

211213215217

218220222224

38404244

4648505253555759

61636567

68707274

38404244

4648505253555759

61636567

68707274

38404244

4648505253555759

61636567

68707274

113115117119

121123125127128130132134

136138140142

143145147149

113115117119

121123125127128130132134

136138140142

143145147149

113115117119

121123125127128130132134

136138140142

143145147149

188190192194

196198200202203205207209

211213215217

218220222224

188190192194

196198200202203205207209

211213215217

218220222224

188190192194

196198200202203205207209

211213215217

218220222224

Use if you RI taxable income is less than $60,000. If your taxable income is $60,000 or more, use the Tax Rate Schedules located on page T-8.

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *

Marriedfilingsepa-rately

Head ofhouse-

hold

If line 7 (taxableincome) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold

And you are :If line 7 (taxable

income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

And you are :

25,20025,25025,30025,350

25,25025,30025,35025,400

946948950952

995998

1,0021,005

946948950952

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Sample TableEXAMPLE: You are filing a joint return. Your taxableincome on page 1, line 7 of your RI return is $25,300. (1)You find the $25,300 - 25,350 income line. (2) You find thecolumn for married filing jointly. The amount shown wherethe income line and filing status column meet is $950. Thisis the tax amount you should enter on page 1, line 8 of yourRI return.

* This column is also used by qualifying widow(er). Continued on page T-2.

226228230232

12,80012,85012,90012,950

368370372374

Page T-2

And you are :

12,0006,0006,0506,1006,1506,2006,2506,3006,3506,4006,4506,5006,5506,6006,6506,7006,7506,8006,8506,9006,950

6,0006,0506,1006,1506,2006,2506,3006,3506,4006,4506,5006,5506,6006,6506,7006,7506,8006,8506,9006,9507,000

226228230232233235237239241243245247248250252254256258260262

9,0009,0509,1009,1509,2009,2509,3009,3509,4009,4509,5009,5509,6009,6509,7009,7509,8009,8509,9009,950

9,0009,0509,1009,1509,2009,2509,3009,3509,4009,4509,5009,5509,6009,6509,7009,7509,8009,8509,9009,950

10,000

338340342344346348350352353355357359361363365367368370372374

12,00012,05012,10012,15012,20012,25012,30012,35012,40012,45012,50012,55012,60012,65012,70012,750

12,05012,10012,15012,20012,25012,30012,35012,40012,45012,50012,55012,60012,65012,70012,75012,80012,85012,90012,95013,000

451453455457458460462464466468470472473475477479481483485487

338340342344346348350352353355357359361363365367368370372374

338340342344346348350352353355357359361363365367368370372374

338340342344346348350352353355357359361363365367

451453455457458460462464466468470472473475477479481483485487

451453455457458460462464466468470472473475477479481483485487

451453455457458460462464466468470472473475477479481483485487

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

13,0007,00010,00010,05010,10010,15010,20010,25010,30010,35010,40010,45010,50010,55010,60010,65010,70010,75010,80010,85010,90010,950

10,00010,05010,10010,15010,20010,25010,30010,35010,40010,45010,50010,55010,60010,65010,70010,75010,80010,85010,90010,95011,000

376378380382383385387389391393395397398400402404406408410412

13,00013,05013,10013,15013,20013,25013,30013,35013,40013,45013,50013,55013,60013,65013,70013,75013,80013,85013,90013,950

13,05013,10013,15013,20013,25013,30013,35013,40013,45013,50013,55013,60013,65013,70013,75013,80013,85013,90013,95014,000

488490492494496498500502503505507509511513515517518520522524

376378380382383385387389391393395397398400402404406408410412

376378380382383385387389391393395397398400402404406408410412

376378380382383385387389391393395397398400402404406408410412

488490492494496498500502503505507509511513515517518520522524

488490492494496498500502503505507509511513515517518520522524

488490492494496498500502503505507509511513515517518520522524

14,0008,00011,00011,05011,10011,15011,20011,25011,30011,35011,40011,45011,50011,55011,60011,65011,70011,75011,80011,85011,90011,950

11,00011,05011,10011,15011,20011,25011,30011,35011,40011,45011,50011,55011,60011,65011,70011,75011,80011,85011,90011,95012,000

413415417419421423425427428430432434436438440442443445447449

14,00014,05014,10014,15014,20014,25014,30014,35014,40014,45014,50014,55014,60014,65014,70014,75014,80014,85014,90014,950

14,05014,10014,15014,20014,25014,30014,35014,40014,45014,50014,55014,60014,65014,70014,75014,80014,85014,90014,95015,000

526528530532533535537539541543545547548550552554556558560562

413415417419421423425427428430432434436438440442443445447449

413415417419421423425427428430432434436438440442443445447449

413415417419421423425427428430432434436438440442443445447449

526528530532533535537539541543545547548550552554556558560562

526528530532553535537539541543545547548550552554556558560562

526528530532553535537539541543545547548550552554556558560562

Rhode Island Tax Table (continued) 2003

233235237239241243245247248250252254256258260262

226228230232233235237239241243245247248250252254256258260262

226228230232233235237239241243245247248250252254256258260262

7,0007,0507,1007,1507,2007,2507,3007,3507,4007,4507,5007,5507,6007,6507,7007,7507,8007,8507,9007,950

7,0507,1007,1507,2007,2507,3007,3507,4007,4507,5007,5507,6007,6507,7007,7507,8007,8507,9007,9508,000

263265267269271273275277278280282284286288290292293295297299

263265267269271273275277278280282284286288290292293295297299

263265267269271273275277278280282284286288290292293295297299

263265267269271273275277278280282284286288290292293295297299

8,0008,0508,1008,1508,2008,2508,3008,3508,4008,4508,5008,5508,6008,6508,7008,7508,8008,8508,9008,950

8,0508,1008,1508,2008,2508,3008,3508,4008,4508,5008,5508,6008,6508,7008,7508,8008,8508,9008,9509,000

301303305307308310312314316318320322323325327329331333335337

301303305307308310312314316318320322323325327329331333335337

301303305307308310312314316318320322323325327329331333335337

301303305307308310312314316318320322323325327329331333335337


563565567569

593595597599

21,80021,85021,90021,950

706708710712

Page T-3

And you are :

21,00015,00015,05015,10015,15015,20015,25015,30015,35015,40015,45015,50015,55015,60015,65015,70015,75015,80015,85015,90015,950

15,00015,05015,10015,15015,20015,25015,30015,35015,40015,45015,50015,55015,60015,65015,70015,75015,80015,85015,90015,95016,000

563565567569571573575577578580582584586588590592593595597599

18,00018,05018,10018,15018,20018,25018,30018,35018,40018,45018,50018,55018,60018,65018,70018,75018,80018,85018,90018,950

18,00018,05018,10018,15018,20018,25018,30018,35018,40018,45018,50018,55018,60018,65018,70018,75018,80018,85018,90018,95019,000

676678680682683685687689691693695697698700702704706708710712

21,00021,05021,10021,15021,20021,25021,30021,35021,40021,45021,50021,55021,60021,65021,70021,750

21,05021,10021,15021,20021,25021,30021,35021,40021,45021,50021,55021,60021,65021,70021,75021,80021,85021,90021,95022,000

788790792794796798800802803805807809811813815817818820822824

676678680682683685687689691693695697698700702704706708710712

676678680682683685687689691693695697698700702704706708710712

676678680682683685687689691693695697698700702704

788790792794796798800802803805807809811813815817818820822824

788790792794796798800802803805807809811813815817818820822824

788790792794796798800802803805807809811813815817818820822824

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

22,00016,00019,00019,05019,10019,15019,20019,25019,30019,35019,40019,45019,50019,55019,60019,65019,70019,75019,80019,85019,90019,950

19,00019,05019,10019,15019,20019,25019,30019,35019,40019,45019,50019,55019,60019,65019,70019,75019,80019,85019,90019,95020,000

713715717719721723725727728730732734736738740742743745747749

22,00022,05022,10022,15022,20022,25022,30022,35022,40022,45022,50022,55022,60022,65022,70022,75022,80022,85022,90022,950

22,05022,10022,15022,20022,25022,30022,35022,40022,45022,50022,55022,60022,65022,70022,75022,80022,85022,90022,95023,000

826828830832833835837839841843845847848850852854856858860862

713715717719721723725727728730732734736738740742743745747749

713715717719721723725727728730732734736738740742743745747749

713715717719721723725727728730732734736738740742743745747749

826828830832833835837839841843845847848850852854856858860862

826828830832833835837839841843845847848850852854856858860862

826828830832833835837839841843845847848850852854856858860862

23,00017,00020,00020,05020,10020,15020,20020,25020,30020,35020,40020,45020,50020,55020,60020,65020,70020,75020,80020,85020,90020,950

20,00020,05020,10020,15020,20020,25020,30020,35020,40020,45020,50020,55020,60020,65020,70020,75020,80020,85020,90020,95021,000

751753755757758760762764766768770772773775777779781783785787

23,00023,05023,10023,15023,20023,25023,30023,35023,40023,45023,50023,55023,60023,65023,70023,75023,80023,85023,90023,950

23,05023,10023,15023,20023,25023,30023,35023,40023,45023,50023,55023,60023,65023,70023,75023,80023,85023,90023,95024,000

863865867869871873875877878880882884886888890892893895897899

751753755757758760762764766768770772773775777779781783785787

751753755757758760762764766768770772773775777779781783785787

751753755757758760762764766768770772773775777779781783785787

863865867869871873875877878880882884886888890892893895897899

863865867869871873875877878880882884886888890893897900904907

863865867869871873875877878880882884886888890892893895897899


563565567569571573575577578580582584586588590592

563565567569571573575577578580582584586588590592593595597599

571573575577578580582584586588590592593595597599

16,00016,05016,10016,15016,20016,25016,30016,35016,40016,45016,50016,55016,60016,65016,70016,75016,80016,85016,90016,950

16,05016,10016,15016,20016,25016,30016,35016,40016,45016,50016,55016,60016,65016,70016,75016,80016,85016,90016,95017,000

601603605607608610612614616618620622623625627629631633635637

601603605607608610612614616618620622623625627629631633635637

601603605607608610612614616618620622623625627629631633635637

601603605607608610612614616618620622623625627629631633635637

17,00017,05017,10017,15017,20017,25017,30017,35017,40017,45017,50017,55017,60017,65017,70017,75017,80017,85017,90017,950

17,05017,10017,15017,20017,25017,30017,35017,40017,45017,50017,55017,60017,65017,70017,75017,80017,85017,90017,95018,000

638640642644646648650652653655657659661663665667668670672674

638640642644646648650652653655657659661663665667668670672674

638640642644646648650652653655657659661663665667668670672674

638640642644646648650652653655657659661663665667668670672674


30,80030,85030,90030,950

1,0431,0451,0471,049

Page T-4

And you are :

30,00024,00024,05024,10024,15024,20024,25024,30024,35024,40024,45024,50024,55024,60024,65024,70024,75024,80024,85024,90024,950

24,00024,05024,10024,15024,20024,25024,30024,35024,40024,45024,50024,55024,60024,65024,70024,75024,80024,85024,90024,95025,000

901903905907908910912914916918920922923925927929931933935937

27,00027,05027,10027,15027,20027,25027,30027,35027,40027,45027,50027,55027,60027,65027,70027,75027,80027,85027,90027,950

27,00027,05027,10027,15027,20027,25027,30027,35027,40027,45027,50027,55027,60027,65027,70027,75027,80027,85027,90027,95028,000

1,0131,0151,0171,0191,0211,0231,0251,0271,0281,0301,0321,0341,0361,0381,0401,0421,0431,0451,0471,049

30,00030,05030,10030,15030,20030,25030,30030,35030,40030,45030,50030,55030,60030,65030,70030,750

30,05030,10030,15030,20030,25030,30030,35030,40030,45030,50030,55030,60030,65030,70030,75030,80030,85030,90030,95031,000

1,1791,1821,1861,1891,1931,1961,2001,2031,2071,2101,2141,2171,2211,2241,2281,2311,2351,2381,2421,245

1,0131,0151,0171,0191,0211,0231,0251,0271,0281,0301,0321,0341,0361,0381,0401,0421,0431,0451,0471,049

1,1211,1241,1281,1311,1351,1381,1421,1451,1491,1521,1561,1591,1631,1661,1701,1731,1771,1801,1841,187

1,1031,0151,0171,0191,0211,0231,0251,0271,0281,0301,0321,0341,0361,0381,0401,042

1,1261,1281,1301,1321,1331,1351,1371,1391,1411,1431,1451,1471,1481,1501,1521,1541,1561,1581,1601,162

1,3311,3341,3381,3411,3451,3481,3521,3551,3591,3621,3661,3691,3731,3761,3801,3831,3871,3901,3941,397

1,1261,1281,1301,1321,1331,1351,1371,1391,1411,1431,1451,1471,1481,1501,1521,1541,1561,1581,1601,162

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

31,00025,00028,00028,05028,10028,15028,20028,25028,30028,35028,40028,45028,50028,55028,60028,65028,70028,75028,80028,85028,90028,950

28,00028,05028,10028,15028,20028,25028,30028,35028,40028,45028,50028,55028,60028,65028,70028,75028,80028,85028,90028,95029,000

1,0511,0531,0551,0571,0581,0601,0621,0641,0671,0701,0741,0771,0811,0841,0881,0911,0951,0981,1021,105

31,00031,05031,10031,15031,20031,25031,30031,35031,40031,45031,50031,55031,60031,65031,70031,75031,80031,85031,90031,950

31,05031,10031,15031,20031,25031,30031,35031,40031,45031,50031,55031,60031,65031,70031,75031,80031,85031,90031,95032,000

1,2491,2521,2561,2591,2631,2661,2701,2731,2771,2801,2841,2871,2911,2941,2981,3011,3051,3081,3121,315

1,0511,0531,0551,0571,0581,0601,0621,0641,0661,0681,0701,0721,0731,0751,0771,0791,0811,0831,0851,087

1,1911,1941,1981,2011,2051,2081,2121,2151,2191,2221,2261,2291,2331,2361,2401,2431,2471,2501,2541,257

1,0511,0531,0551,0571,0581,0601,0621,0641,0661,0681,0701,0721,0731,0751,0771,0791,0811,0831,0851,087

1,1631,1651,1671,1691,1711,1731,1751,1771,1781,1801,1821,1841,1861,1881,1901,1921,1931,1951,1971,199

1,4011,4041,4081,4111,4151,4181,4221,4251,4291,4321,4361,4391,4431,4461,4501,4531,4571,4601,4641,467

1,1631,1651,1671,1691,1711,1731,1751,1771,1781,1801,1821,1841,1861,1881,1901,1921,1931,1951,1971,199

32,00026,00029,00029,05029,10029,15029,20029,25029,30029,35029,40029,45029,50029,55029,60029,65029,70029,75029,80029,85029,90029,950

29,00029,05029,10029,15029,20029,25029,30029,35029,40029,45029,50029,55029,60029,65029,70029,75029,80029,85029,90029,95030,000

1,1091,1121,1161,1191,1231,1261,1301,1331,1371,1401,1441,1471,1511,1541,1581,1611,1651,1681,1721,175

32,00032,05032,10032,15032,20032,25032,30032,35032,40032,45032,50032,55032,60032,65032,70032,75032,80032,85032,90032,950

32,05032,10032,15032,20032,25032,30032,35032,40032,45032,50032,55032,60032,65032,70032,75032,80032,85032,90032,95033,000

1,3191,3221,3261,3291,3331,3361,3401,3431,3471,3501,3541,3571,3611,3641,3681,3711,3751,3781,3821,385

1,0881,0901,0921,0941,0961,0981,1001,1021,1031,1051,1071,1091,1111,1131,1151,1171,1181,1201,1221,124

1,2611,2641,2681,2711,2751,2781,2821,2851,2891,2921,2961,2991,3031,3061,3101,3131,3171,3201,3241,327

1,0881,0901,0921,0941,0961,0981,1001,1021,1031,1051,1071,1091,1111,1131,1151,1171,1181,1201,1221,124

1,2011,2031,2051,2071,2081,2101,2121,2141,2161,2181,2201,2221,2231,2251,2271,2291,2311,2331,2351,237

1,4711,4741,4781,4811,4851,4881,4921,4951,4991,5021,5061,5091,5131,5161,5201,5231,5271,5301,5341,537

1,2011,2031,2051,2071,2081,2101,2121,2141,2161,2181,2201,2221,2231,2251,2271,2291,2311,2331,2351,237


901903905907908910912914916918920922923925927929931933935937

911914918921925928932935939942946949953956960963967970974977

901903905907908910912914916918920922923925927929931933935937

25,00025,05025,10025,15025,20025,25025,30025,35025,40025,45025,50025,55025,60025,65025,70025,75025,80025,85025,90025,950

25,05025,10025,15025,20025,25025,30025,35025,40025,45025,50025,55025,60025,65025,70025,75025,80025,85025,90025,95026,000

938940942944946948950952953955957959961963965967968970972974

938940942944946948950952953955957959961963965967968970972974

981984988991995998

1,0021,0051,0091,0121,0161,0191,0231,0261,0301,0331,0371,0401,0441,047

938940942944946948950952953955957959961963965967968970972974

26,00026,05026,10026,15026,20026,25026,30026,35026,40026,45026,50026,55026,60026,65026,70026,75026,80026,85026,90026,950

26,05026,10026,15026,20026,25026,30026,35026,40026,45026,50026,55026,60026,65026,70026,75026,80026,85026,90026,95027,000

976978980982983985987989991993995997998

1,0001,0021,0041,0061,0081,0101,012

976978980982983985987989991993995997998

1,0001,0021,0041,0061,0081,0101,012

1,0511,0541,0581,0611,0651,0681,0721,0751,0791,0821,0861,0891,0931,0961,1001,1031,1071,1101,1141,117

976978980982983985987989991993995997998

1,0001,1021,0041,0061,0081,0101,012


39,80039,85039,90039,950

1,3811,3831,3851,387

Page T-5

And you are :

39,00033,00033,05033,10033,15033,20033,25033,30033,35033,40033,45033,50033,55033,60033,65033,70033,75033,80033,85033,90033,950

33,00033,05033,10033,15033,20033,25033,30033,35033,40033,45033,50033,55033,60033,65033,70033,75033,80033,85033,90033,95034,000

1,3891,3921,3961,3991,4031,4061,4101,4131,4171,4201,4241,4271,4311,4341,4381,4411,4451,4481,4521,455

36,00036,05036,10036,15036,20036,25036,30036,35036,40036,45036,50036,55036,60036,65036,70036,75036,80036,85036,90036,950

36,00036,05036,10036,15036,20036,25036,30036,35036,40036,45036,50036,55036,60036,65036,70036,75036,80036,85036,90036,95037,000

1,5991,6021,6061,6091,6131,6161,6201,6231,6271,6301,6341,6371,6411,6441,6481,6511,6551,6581,6621,665

39,00039,05039,10039,15039,20039,25039,30039,35039,40039,45039,50039,55039,60039,65039,70039,750

39,05039,10039,15039,20039,25039,30039,35039,40039,45039,50039,55039,60039,65039,70039,75039,80039,85039,90039,95040,000

1,8091,8121,8161,8191,8231,8261,8301,8331,8371,8401,8441,8471,8511,8541,8581,8611,8651,8681,8721,875

1,3511,3531,3551,3571,3581,3601,3621,3641,3661,3681,3701,3721,3731,3751,3771,3791,3811,3831,3851,387

1,7511,7541,7581,7611,7651,7681,7721,7751,7791,7821,7861,7891,7931,7961,8001,8031,8071,8101,8141,817

1,3511,3531,3551,3571,3581,3601,3621,3641,3661,3681,3701,3721,3731,3751,3771,379

1,4631,4651,4671,4691,4711,4731,4751,4771,4781,4801,4821,4841,4861,4881,4901,4921,4931,4951,4971,499

1,9611,9641,9681,9711,9751,9781,9821,9851,9891,9921,9961,9992,0032,0062,0102,0132,0172,0202,0242,027

1,4951,4991,5021,5061,5091,5131,5161,5201,5231,5271,5301,5341,5371,5411,5441,5481,5511,5551,5581,562

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

40,00034,00037,00037,05037,10037,15037,20037,25037,30037,35037,40037,45037,50037,55037,60037,65037,70037,75037,80037,85037,90037,950

37,00037,05037,10037,15037,20037,25037,30037,35037,40037,45037,50037,55037,60037,65037,70037,75037,80037,85037,90037,95038,000

1,6691,6721,6761,6791,6831,6861,6901,6931,6971,7001,7041,7071,7111,7141,7181,7211,7251,7281,7321,735

40,00040,05040,10040,15040,20040,25040,30040,35040,40040,45040,50040,55040,60040,65040,70040,75040,80040,85040,90040,950

40,05040,10040,15040,20040,25040,30040,35040,40040,45040,50040,55040,60040,65040,70040,75040,80040,85040,90040,95041,000

1,8791,8821,8861,8891,8931,8961,9001,9031,9071,9101,9141,9171,9211,9241,9281,9311,9351,9381,9421,945

1,3881,3901,3921,3941,3961,3981,4001,4021,4031,4051,4071,4091,4111,4131,4151,4171,4181,4201,4221,424

1,8211,8241,8281,8311,8351,8381,8421,8451,8491,8521,8561,8591,8631,8661,8701,8731,8771,8801,8841,887

1,3881,3901,3921,3941,3961,3981,4001,4021,4031,4051,4071,4091,4111,4131,4151,4171,4181,4201,4221,424

1,5011,5031,5051,5071,5081,5101,5121,5141,5161,5181,5201,5221,5231,5251,5271,5291,5311,5331,5351,537

2,0312,0342,0382,0412,0452,0482,0522,0552,0592,0622,0662,0692,0732,0762,0802,0832,0872,0902,0942,097

1,5651,5691,5721,5761,5791,5831,5861,5901,5931,5971,6001,6041,6071,6111,6141,6181,6211,6251,6281,632

41,00035,00038,00038,05038,10038,15038,20038,25038,30038,35038,40038,45038,50038,55038,60038,65038,70038,75038,80038,85038,90038,950

38,00038,05038,10038,15038,20038,25038,30038,35038,40038,45038,50038,55038,60038,65038,70038,75038,80038,85038,90038,95039,000

1,7391,7421,7461,7491,7531,7561,7601,7631,7671,7701,7741,7771,7811,7841,7881,7911,7951,7981,8021,805

41,00041,05041,10041,15041,20041,25041,30041,35041,40041,45041,50041,55041,60041,65041,70041,75041,80041,85041,90041,950

41,05041,10041,15041,20041,25041,30041,35041,40041,45041,50041,55041,60041,65041,70041,75041,80041,85041,90041,95042,000

1,9491,9521,9561,9591,9631,9661,9701,9731,9771,9801,9841,9871,9911,9941,9982,0012,0052,0082,0122,015

1,4261,4281,4301,4321,4331,4351,4371,4391,4411,4431,4451,4471,4481,4501,4521,4541,4561,4581,4601,462

1,8911,8941,8981,9011,9051,9081,9121,9151,9191,9221,9261,9291,9331,9361,9401,9431,9471,9501,9541,957

1,4261,4291,4321,4361,4391,4431,4461,4501,4531,4571,4601,4641,4671,4711,4741,4781,4811,4851,4881,492

1,5381,5401,5421,5441,5461,5481,5501,5521,5531,5551,5571,5591,5611,5631,5651,5671,5681,5701,5721,574

2,1012,1042,1082,1112,1152,1182,1222,1252,1292,1322,1362,1392,1432,1462,1502,1532,1572,1602,1642,167

1,6351,6391,6421,6461,6491,6531,6561,6601,6631,6671,6701,6741,6771,6811,6841,6881,6911,6951,6981,702


1,2381,2401,2421,2441,2461,2481,2501,2521,2531,2551,2571,2591,2611,2631,2651,2671,2681,2701,2721,274

1,5411,5441,5481,5511,5551,5581,5621,5651,5691,5721,5761,5791,5831,5861,5901,5931,5971,6001,6041,607

1,2381,2401,2421,2441,2461,2481,2501,2521,2531,2551,2571,2591,2611,2631,2651,2671,2681,2701,2721,274

34,00034,05034,10034,15034,20034,25034,30034,35034,40034,45034,50034,55034,60034,65034,70034,75034,80034,85034,90034,950

34,05034,10034,15034,20034,25034,30034,35034,40034,45034,50034,55034,60034,65034,70034,75034,80034,85034,90034,95035,000

1,4591,4621,4661,4691,4731,4761,4801,4831,4871,4901,4941,4971,5011,5041,5081,5111,5151,5181,5221,525

1,2761,2781,2801,2821,2831,2851,2871,2891,2911,2931,2951,2971,2981,3001,3021,3041,3061,3081,3101,312

1,6111,6141,6181,6211,6251,6281,6321,6351,6391,6421,6461,6491,6531,6561,6601,6631,6671,6701,6741,677

1,2761,2781,2801,2821,2831,2851,2871,2891,2911,2931,2951,2971,2981,3001,3021,3041,3061,3081,3101,312

35,00035,05035,10035,15035,20035,25035,30035,35035,40035,45035,50035,55035,60035,65035,70035,75035,80035,85035,90035,950

35,05035,10035,15035,20035,25035,30035,35035,40035,45035,50035,55035,60035,65035,70035,75035,80035,85035,90035,95036,000

1,5291,5321,5361,5391,5431,5461,5501,5531,5571,5601,5641,5671,5711,5741,5781,5811,5851,5881,5921,595

1,3131,3151,3171,3191,3211,3231,3251,3271,3281,3301,3321,3341,3361,3381,3401,3421,3431,3451,3471,349

1,6811,6841,6881,6911,6951,6981,7021,7051,7091,7121,7161,7191,7231,7261,7301,7331,7371,7401,7441,747

1,3131,3151,3171,3191,3211,3231,3251,3271,3281,3301,3321,3341,3361,3381,3401,3421,3431,3451,3471,349


48,80048,85048,90048,950

1,9711,9751,9781,982

Page T-6

And you are :

48,00042,00042,05042,10042,15042,20042,25042,30042,35042,40042,45042,50042,55042,60042,65042,70042,75042,80042,85042,90042,950

42,00042,05042,10042,15042,20042,25042,30042,35042,40042,45042,50042,55042,60042,65042,70042,75042,80042,85042,90042,95043,000

2,0192,0222,0262,0292,0332,0362,0402,0432,0472,0502,0542,0572,0612,0642,0682,0712,0752,0782,0822,085

45,00045,05045,10045,15045,20045,25045,30045,35045,40045,45045,50045,55045,60045,65045,70045,75045,80045,85045,90045,950

45,00045,05045,10045,15045,20045,25045,30045,35045,40045,45045,50045,55045,60045,65045,70045,75045,80045,85045,90045,95046,000

2,2292,2322,2362,2392,2432,2462,2502,2532,2572,2602,2642,2672,2712,2742,2782,2812,2852,2882,2922,295

48,00048,05048,10048,15048,20048,25048,30048,35048,40048,45048,50048,55048,60048,65048,70048,750

48,05048,10048,15048,20048,25048,30048,35048,40048,45048,50048,55048,60048,65048,70048,75048,80048,85048,90048,95049,000

2,4392,4422,4462,4492,4532,4562,4602,4632,4672,4702,4742,4772,4812,4842,4882,4912,4952,4982,5022,505

1,6881,6901,6921,6941,6961,6981,7001,7021,7031,7051,7071,7091,7111,7131,7151,7171,7181,7201,7221,724

2,3812,3842,3882,3912,3952,3982,4022,4052,4092,4122,4162,4192,4232,4262,4302,4332,4372,4402,4442,447

1,9151,9191,9221,9261,9291,9331,9361,9401,9431,9471,9501,9541,9571,9611,9641,968

1,8201,8231,8271,8301,8341,8371,8411,8441,8481,8511,8551,8581,8621,8651,8691,8721,8761,8791,8831,886

2,5912,5942,5982,6012,6052,6082,6122,6152,6192,6222,6262,6292,6332,6362,6402,6432,6472,6502,6542,657

2,1252,1292,1322,1362,1392,1432,1462,1502,1532,1572,1602,1642,1672,1712,1742,1782,1812,1852,1882,192

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

49,00043,00046,00046,05046,10046,15046,20046,25046,30046,35046,40046,45046,50046,55046,60046,65046,70046,75046,80046,85046,90046,950

46,00046,05046,10046,15046,20046,25046,30046,35046,40046,45046,50046,55046,60046,65046,70046,75046,80046,85046,90046,95047,000

2,2992,3022,3062,3092,3132,3162,3202,3232,3272,3302,3342,3372,3412,3442,3482,3512,3552,3582,3622,365

49,00049,05049,10049,15049,20049,25049,30049,35049,40049,45049,50049,55049,60049,65049,70049,75049,80049,85049,90049,950

49,05049,10049,15049,20049,25049,30049,35049,40049,45049,50049,55049,60049,65049,70049,75049,80049,85049,90049,95050,000

2,5092,5122,5162,5192,5232,5262,5302,5332,5372,5402,5442,5472,5512,5542,5582,5612,5652,5682,5722,575

1,7261,7281,7301,7321,7331,7351,7371,7391,7411,7431,7451,7471,7481,7501,7521,7541,7561,7581,7601,762

2,4512,4542,4582,4612,4652,4682,4722,4752,4792,4822,4862,4892,4932,4962,5002,5032,5072,5102,5142,517

1,9851,9891,9921,9961,9992,0032,0062,0102,0132,0172,0202,0242,0272,0312,0342,0382,0412,0452,0482,052

1,8901,8931,8971,9001,9041,9071,9111,9141,9181,9211,9251,9281,9321,9351,9391,9421,9461,9491,9531,956

2,6612,6642,6682,6712,6752,6782,6822,6852,6892,6922,6962,6992,7032,7062,7102,7132,7172,7202,7242,727

2,1952,1992,2022,2062,2092,2132,2162,2202,2232,2272,2302,2342,2372,2412,2442,2482,2512,2552,2582,262

50,00044,00047,00047,05047,10047,15047,20047,25047,30047,35047,40047,45047,50047,55047,60047,65047,70047,75047,80047,85047,90047,950

47,00047,05047,10047,15047,20047,25047,30047,35047,40047,45047,50047,55047,60047,65047,70047,75047,80047,85047,90047,95048,000

2,3692,3722,3762,3792,3832,3862,3902,3932,3972,4002,4042,4072,4112,4142,4182,4212,4252,4282,4322,435

50,00050,05050,10050,15050,20050,25050,30050,35050,40050,45050,50050,55050,60050,65050,70050,75050,80050,85050,90050,950

50,05050,10050,15050,20050,25050,30050,35050,40050,45050,50050,55050,60050,65050,70050,75050,80050,85050,90050,95051,000

2,5792,5822,5862,5892,5932,5962,6002,6032,6072,6102,6142,6172,6212,6242,6282,6312,6352,6382,6422,645

1,7631,7651,7671,7691,7711,7731,7751,7771,7781,7811,7851,7881,7921,7951,7991,8021,8061,8091,8131,816

2,5212,5242,5282,5312,5352,5382,5422,5452,5492,5522,5562,5592,5632,5662,5702,5732,5772,5802,5842,587

2,0552,0592,0622,0662,0692,0732,0762,0802,0832,0872,0902,0942,0972,1012,1042,1082,1112,1152,1182,122

1,9601,9631,9871,9701,9741,9771,9811,9841,9881,9911,9951,9982,0022,0052,0092,0122,0162,0192,0232,026

2,7312,7342,7382,7412,7452,7482,7522,7552,7592,7622,7662,7692,7732,7762,7802,7832,7872,7902,7942,797

2,2652,2692,2722,2762,2792,2832,2862,2902,2932,2972,3002,3042,3072,3112,3142,3182,3212,3252,3282,332


1,5761,5781,5801,5821,5831,5851,5871,5891,5911,5931,5951,5971,5981,6001,6021,6041,6061,6081,6101,612

2,1712,1742,1782,1812,1852,1882,1922,1952,1992,2022,2062,2092,2132,2162,2202,2232,2272,2302,2342,237

1,7051,7091,7121,7161,7191,7231,7261,7301,7331,7371,7401,7441,7471,7511,7541,7581,7611,7651,7681,772

43,00043,05043,10043,15043,20043,25043,30043,35043,40043,45043,50043,55043,60043,65043,70043,75043,80043,85043,90043,950

43,05043,10043,15043,20043,25043,30043,35043,40043,45043,50043,55043,60043,65043,70043,75043,80043,85043,90043,95044,000

2,0892,0922,0962,0992,1032,1062,1102,1132,1172,1202,1242,1272,1312,1342,1382,1412,1452,1482,1522,155

1,6131,6151,6171,6191,6211,6231,6251,6271,6281,6301,6321,6341,6361,6381,6401,6421,6431,6451,6471,649

2,2412,2442,2482,2512,2552,2582,2622,2652,2692,2722,2762,2792,2832,2862,2902,2932,2972,3002,3042,307

1,7751,7791,7821,7861,7891,7931,7961,8001,8031,8071,8101,8141,8171,8211,8241,8281,8311,8351,8381,842

44,00044,05044,10044,15044,20044,25044,30044,35044,40044,45044,50044,55044,60044,65044,70044,75044,80044,85044,90044,950

44,05044,10044,15044,20044,25044,30044,35044,40044,45044,50044,55044,60044,65044,70044,75044,80044,85044,90044,95045,000

2,1592,1622,1662,1692,1732,1762,1802,1832,1872,1902,1942,1972,2012,2042,2082,2112,2152,2182,2222,225

1,6511,6531,6551,6571,6581,6601,6621,6641,6661,6681,6701,6721,6731,6751,6771,6791,6811,6831,6851,687

2,3112,3142,3182,3212,3252,3282,3322,3352,3392,3422,3462,3492,3532,3562,3602,3632,3672,3702,3742,377

1,8451,8491,8521,8561,8591,8631,8661,8701,8731,8771,8801,8841,8871,8911,8941,8981,9011,9051,9081,912


57,80057,85057,90057,950

2,6012,6052,6082,612

Page T-7

And you are :

57,00051,00051,05051,10051,15051,20051,25051,30051,35051,40051,45051,50051,55051,60051,65051,70051,75051,80051,85051,90051,950

51,00051,05051,10051,15051,20051,25051,30051,35051,40051,45051,50051,55051,60051,65051,70051,75051,80051,85051,90051,95052,000

2,6492,6522,6562,6592,6632,6662,6702,6732,6772,6802,6842,6872,6912,6942,6982,7012,7052,7082,7122,715

54,00054,05054,10054,15054,20054,25054,30054,35054,40054,45054,50054,55054,60054,65054,70054,75054,80054,85054,90054,950

54,00054,05054,10054,15054,20054,25054,30054,35054,40054,45054,50054,55054,60054,65054,70054,75054,80054,85054,90054,95055,000

2,8592,8622,8662,8692,8732,8762,8802,8832,8872,8902,8942,8972,9012,9042,9082,9112,9152,9182,9222,925

57,00057,05057,10057,15057,20057,25057,30057,35057,40057,45057,50057,55057,60057,65057,70057,750

57,05057,10057,15057,20057,25057,30057,35057,40057,45057,50057,55057,60057,65057,70057,75057,80057,85057,90057,95058,000

3,0693,0723,0763,0793,0833,0863,0903,0933,0973,1003,1043,1073,1113,1143,1183,1213,1253,1283,1323,135

2,2402,2432,2472,2502,2542,2572,2612,2642,2682,2712,2752,2782,2822,2852,2892,2922,2962,2992,3032,306

3,0113,0143,0183,0213,0253,0283,0323,0353,0393,0423,0463,0493,0533,0563,0603,0633,0673,0703,0743,077

2,5452,5492,5522,5562,5592,5632,5662,5702,5732,5772,5802,5842,5872,5912,5942,598

2,4502,4532,4572,4602,4642,4672,4712,4742,4782,4812,4852,4882,4922,4952,4992,5022,5062,5092,5132,516

3,2213,2243,2283,2313,2353,2383,2423,2463,2493,2533,2573,2613,2653,2693,2733,2773,2803,2843,2883,292

2,7552,7592,7622,7662,7692,7732,7762,7802,7832,7872,7902,7942,7972,8012,8042,8082,8112,8152,8182,822

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

Atleast

Butlessthan

Your tax is :

SingleMarried

filingjointly *


Head ofhouse-

hold


income) is :

58,00052,00055,00055,05055,10055,15055,20055,25055,30055,35055,40055,45055,50055,55055,60055,65055,70055,75055,80055,85055,90055,950

55,00055,05055,10055,15055,20055,25055,30055,35055,40055,45055,50055,55055,60055,65055,70055,75055,80055,85055,90055,95056,000

2,9292,9322,9362,9392,9432,9462,9502,9532,9572,9602,9642,9672,9712,9742,9782,9812,9852,9882,9922,995

58,00058,05058,10058,15058,20058,25058,30058,35058,40058,45058,50058,55058,60058,65058,70058,75058,80058,85058,90058,950

58,05058,10058,15058,20058,25058,30058,35058,40058,45058,50058,55058,60058,65058,70058,75058,80058,85058,90058,95059,000

3,1393,1423,1463,1493,1533,1563,1603,1633,1673,1703,1743,1773,1813,1843,1883,1913,1953,1983,2023,205

2,3102,3132,3172,3202,3242,3272,3312,3342,3382,3412,3452,3482,3522,3552,3592,3622,3662,3692,3732,376

3,0813,0843,0883,0913,0953,0983,1023,1053,1093,1123,1163,1193,1233,1263,1303,1333,1373,1403,1443,147

2,6152,6192,6222,6262,6292,6332,6362,6402,6432,6472,6502,6542,6572,6612,6642,6682,6712,6752,6782,682

2,5202,5232,5272,5302,5342,5372,5412,5442,5482,5512,5552,5582,5622,5652,5692,5722,5762,5792,5832,586

3,2963,3003,3043,3083,3113,3153,3193,3233,3273,3313,3353,3393,3423,3463,3503,3543,3583,3623,3663,370

2,8252,8292,8322,8362,8392,8432,8462,8502,8532,8572,8602,8642,8672,8712,8742,8782,8812,8852,8882,892

59,00053,00056,00056,05056,10056,15056,20056,25056,30056,35056,40056,45056,50056,55056,60056,65056,70056,75056,80056,85056,90056,950

56,00056,05056,10056,15056,20056,25056,30056,35056,40056,45056,50056,55056,60056,65056,70056,75056,80056,85056,90056,95057,000

2,9993,0023,0063,0093,1033,0163,0203,0233,0273,0303,0343,0373,0413,0443,0483,0513,0553,0583,0623,065

59,00059,05059,10059,15059,20059,25059,30059,35059,40059,45059,50059,55059,60059,65059,70059,75059,80059,85059,90059,950

59,05059,10059,15059,20059,25059,30059,35059,40059,45059,50059,55059,60059,65059,70059,75059,80059,85059,90059,95060,000

3,2093,2123,2163,2193,2233,2263,2303,2333,2373,2403,2443,2473,2513,2543,2583,2613,2653,2683,2723,275

2,3802,3832,3872,3902,3942,3972,4012,4042,4082,4112,4152,4182,4222,4252,4292,4322,4362,4392,4432,446

3,1513,1543,1583,1613,1653,1683,1723,1753,1793,1823,1863,1893,1933,1963,2003,2033,2073,2103,2143,217

2,6852,6892,6922,6962,6992,7032,7062,7102,7132,7172,7202,7242,7272,7312,7342,7382,7412,7452,7482,752

2,5902,5932,5972,6002,6042,6072,6112,6142,6182,6212,6252,6282,6322,6352,6392,6422,6462,6492,6532,656

3,3733,3773,3813,3853,3893,3933,3973,4013,4043,4083,4123,4163,4203,4243,4283,4323,4353,4393,4433,447

2,8952,8992,9022,9062,9092,9132,9162,9202,9232,9272,9302,9342,9372,9412,9442,9482,9512,9552,9582,962


2,0302,0332,0372,0402,0442,0472,0512,0542,0582,0612,0652,0682,0722,0752,0792,0822,0862,0892,0932,096

2,8012,8042,8082,8112,8152,8182,8222,8252,8292,8322,8362,8392,8432,8462,8502,8532,8572,8602,8642,867

2,3352,3392,3422,3462,3492,3532,3562,3602,3632,3672,3702,3742,3772,3812,3842,3882,3912,3952,3982,402

52,00052,05052,10052,15052,20052,25052,30052,35052,40052,45052,50052,55052,60052,65052,70052,75052,80052,85052,90052,950

52,05052,10052,15052,20052,25052,30052,35052,40052,45052,50052,55052,60052,65052,70052,75052,80052,85052,90052,95053,000

2,7192,7222,7262,7292,7332,7362,7402,7432,7472,7502,7542,7572,7612,7642,7682,7712,7752,7782,7822,785

2,1002,1032,1072,1102,1142,1172,1212,1242,1282,1312,1352,1382,1422,1452,1492,1522,1562,1592,1632,166

2,8712,8742,8782,8812,8852,8882,8922,8952,8992,9022,9062,9092,9132,9162,9202,9232,9272,9302,9342,937

2,4052,4092,4122,4162,4192,4232,4262,4302,4332,4372,4402,4442,4472,4512,4542,4582,4612,4652,4682,472

53,00053,05053,10053,15053,20053,25053,30053,35053,40053,45053,50053,55053,60053,65053,70053,75053,80053,85053,90053,950

53,05053,10053,15053,20053,25053,30053,35053,40053,45053,50053,55053,60053,65053,70053,75053,80053,85053,90053,95054,000

2,7892,7922,7962,7992,8032,8062,8102,8132,8172,8202,8242,8272,8312,8342,8382,8412,8452,8482,8522,855

2,1702,1732,1772,1802,1842,1872,1912,1942,1982,2012,2052,2082,2122,2152,2192,2222,2262,2292,2332,236

2,9412,9442,9482,9512,9552,9582,9622,9652,9692,9722,9762,9792,9832,9862,9902,9932,9973,0003,0043,007

2,4752,4792,4822,4862,4892,4932,4962,5002,5032,5072,5102,5142,5172,5212,5242,5282,5312,5352,5382,542

* This column is also used by qualifying widow(er).

RHODE ISLAND TAX RATE SCHEDULES 2003Use only if your RI taxable income (RI-1040 or RI-1040NR, line 7) is $60,000 or more. If line 7 is less, usethe TAX TABLES. Even though you should not use the tax rate schedules below if your taxable income isless than $60,000, all levels of taxable income are shown so taxpayers can see the tax rate that applies toeach level.

SCHEDULE X - Use if your filing status is SINGLETaxable Income (line 7)Over

028,40068,800

143,500311,950

But not over Payof the

amount over28,40068,800

143,500311,950

..........

1,065.003,893.009,682.25

24,842.75

3.75%7.00%7.75%9.00%9.90%

on excess0

28,40068,800

143,500311,950

SCHEDULE Y1 - Use if your filing status is MARRIED FILING JOINTLY or QUALIFYING WIDOW(ER)Taxable Income (line 7)Over

047,450

114,650174,700311,950


amount over

..........

1,779.386,483.38

11,137.2523,489.75

3.75%7.00%7.75%9.00%9.90%

047,450114,650174,700311,950

47,450114,650174,700311,950

SCHEDULE Y2 - Use if your filing status is MARRIED FILING SEPARATELYTaxable Income (line 7)Over

023,72557,32587,350

155,975


amount over

..........

889.693,241.695,568.63

11,744.88

3.75%7.00%7.75%9.00%9.90%

023,72557,32587,350

155,975

23,72557,32587,350

155,975

SCHEDULE Z - Use if your filing status is HEAD OF HOUSEHOLDTaxable Income (line 7)Over

038,05098,250

159,100311,950


amount over

..........

1,426.885,640.88

10,356.7524,113.25

3.75%7.00%7.75%9.00%9.90%

038,05098,250

159,100311,950

38,05098,250

159,100311,950

Page T-8

%

on excess%

on excess%

on excess%

+

+

+

+

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

RI-1040H 2003RHODE ISLAND PROPERTY TAX RELIEF CLAIMFirst 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 DatePaid preparer’s signature and address SSN, PTIN or EIN Telephone number

( )

Were you a legal resident of Rhode Island for all of 2003.................................................................................................................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 2003 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 HOUSEHOLDAdjusted Gross Income from Federal Form 1040, line 34; 1040A, line 21; 1040EZ, line 4 or Telefile, item 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 2003 HOUSEHOLD INCOME - add lines 1 through 7 or enter amount from page 2, part 6, line 37...................................8. 8.

PART 3 ADDITIONAL INFORMATIONEnter your date of birth.......................................................................................................................................................................9A. 9A.

Enter spouse's date of birth................................................................................................................................................................9B. 9B.

Are you or your spouse disabled and receiving Social Security Disability payments during 2003....................................................9C. 9C.

Indicate the number of persons in your household............................................................................................................................9D. 9D.

PART 4 TO BE COMPLETED BY HOMEOWNERS ONLYEnter the amount of property taxes you paid or will pay in 2003.......................................................................................................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.

RI PROPERTY TAX RELIEF CREDIT (line 14 or $250.00 whichever is LESS) enter here and on RI-1040, page 1, line 18C.......15. 15.

PART 5 TO BE COMPLETED BY RENTERS ONLY

Multiply the amount on line 16 by 20%...............................................................................................................................................17. 17.



Multiply amount on line 18 by percentage on line 19.........................................................................................................................20. 20.



Enter amount of rent you paid in 2003...............................................................................................................................................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 INCOMEIF 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 2003 HOUSEHOLD INCOME - add lines 23 through 36, enter here and on form RI-1040H, page 1, line 8.......................37. 37.

COMPUTATION TABLE INSTRUCTIONS

Step 1 Read down the column titled household income until you find the income range that includes the amount shown on line 8.

Step 2 Read across from the income range line determined in step 1 to find the percentof income allowed as a credit. Enter this percentage on line 12 or line 19, whichever applies.

GENERAL INSTRUCTIONSIf 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. Your prop-erty tax relief credit will decrease any income tax due or increase any income taxrefund. If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed without attaching it to a Rhode Island income tax return.

WHO MAY QUALIFYTo qualify for the property tax relief credit you must meet all of the following con-ditions:a) If you are 65 years of age or older (born BEFORE 01/02/1939) or a disabled

person who has received social security disability payments during 2003, youwill 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 person whohas received social security disability payments during 2003, your claim forproperty tax relief will be held until June 30, 2004. At that time, the TaxAdministrator shall make payments to each such claimant proportionately,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 calendaryear 2003.

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 after December31, 2003. However, no claim for the year 2003 will be allowed unless such claimis filed by April 15, 2004. However, an extension for filling may be allowed atthe Tax Administrator's discretion for sickness, absence or other disability. Mailyour property tax relief claim to the Rhode Island Division of Taxation - OneCapitol 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 around itas 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-pur-pose building or another shelter in which people live. It may be an apartment,a rented room, a mobile home or a farm.

What is meant by a "household" - "household" means one or more personsoccupying a dwelling unit and living as a single nonprofit housekeeping unit.Household does not mean bona fide lessees, tenants or roomers and borderson contract.

What is meant by "household income" - "household income" means all incomereceived both taxable and nontaxable by all persons of a household in a cal-endar 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 gross rentby the reasonable rental value (not cost) of the furniture and the reasonablevalue of such utilities as were furnished.

LIMITATIONS ON CREDITUnder the provisions of Section 44-33-16, a claim for relief shall exclude all taxesor rent paid with public assistance funds. The maximum amount of credit allow-able under Chapter 44-33, Property Tax Relief Act, for calendar year 2003 is$250.00. In event that more than one person owns the residence, the taxes willbe 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

RI-1040H 2003RHODE ISLAND PROPERTY TAX RELIEF CLAIMFirst 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 DatePaid preparer’s signature and address SSN, PTIN or EIN Telephone number

( )

Were you a legal resident of Rhode Island for all of 2003.................................................................................................................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 2003 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 HOUSEHOLDAdjusted Gross Income from Federal Form 1040, line 34; 1040A, line 21; 1040EZ, line 4 or Telefile, item 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 2003 HOUSEHOLD INCOME - add lines 1 through 7 or enter amount from page 2, part 6, line 37...................................8. 8.

PART 3 ADDITIONAL INFORMATIONEnter your date of birth.......................................................................................................................................................................9A. 9A.

Enter spouse's date of birth................................................................................................................................................................9B. 9B.

Are you or your spouse disabled and receiving Social Security Disability payments during 2003....................................................9C. 9C.

Indicate the number of persons in your household............................................................................................................................9D. 9D.

PART 4 TO BE COMPLETED BY HOMEOWNERS ONLYEnter the amount of property taxes you paid or will pay in 2003.......................................................................................................10. 10.



Multiply amount on line 11 by percentage on line 12..........................................................................................................................13. 13.



PART 5 TO BE COMPLETED BY RENTERS ONLY

Multiply the amount on line 16 by 20%...............................................................................................................................................17. 17.



Multiply amount on line 18 by percentage on line 19.........................................................................................................................20. 20.



Enter amount of rent you paid in 2003...............................................................................................................................................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 INCOMEIF 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 2003 HOUSEHOLD INCOME - add lines 23 through 36, enter here and on form RI-1040H, page 1, line 8.......................37. 37.

COMPUTATION TABLE INSTRUCTIONS

Step 1 Read down the column titled household income until you find the income range that includes the amount shown on line 8.

Step 2 Read across from the income range line determined in step 1 to find the percentof income allowed as a credit. Enter this percentage on line 12 or line 19, whichever applies.

GENERAL INSTRUCTIONSIf 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. Your prop-erty tax relief credit will decrease any income tax due or increase any income taxrefund. If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed without attaching it to a Rhode Island income tax return.

WHO MAY QUALIFYTo qualify for the property tax relief credit you must meet all of the following con-ditions:a) If you are 65 years of age or older (born BEFORE 01/02/1939) or a disabled

person who has received social security disability payments during 2003, youwill 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 person whohas received social security disability payments during 2003, your claim forproperty tax relief will be held until June 30, 2004. At that time, the TaxAdministrator shall make payments to each such claimant proportionately,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 calendaryear 2003.

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 after December31, 2003. However, no claim for the year 2003 will be allowed unless such claimis filed by April 15, 2004. However, an extension for filling may be allowed atthe Tax Administrator's discretion for sickness, absence or other disability. Mailyour property tax relief claim to the Rhode Island Division of Taxation - OneCapitol 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 around itas 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-pur-pose building or another shelter in which people live. It may be an apartment,a rented room, a mobile home or a farm.

What is meant by a "household" - "household" means one or more personsoccupying a dwelling unit and living as a single nonprofit housekeeping unit.Household does not mean bona fide lessees, tenants or roomers and borderson contract.

What is meant by "household income" - "household income" means all incomereceived both taxable and nontaxable by all persons of a household in a cal-endar 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 gross rentby the reasonable rental value (not cost) of the furniture and the reasonablevalue of such utilities as were furnished.

LIMITATIONS ON CREDITUnder the provisions of Section 44-33-16, a claim for relief shall exclude all taxesor rent paid with public assistance funds. The maximum amount of credit allow-able under Chapter 44-33, Property Tax Relief Act, for calendar year 2003 is$250.00. In event that more than one person owns the residence, the taxes willbe 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

Additional Information

1.

2.

3.

1.2.

3.

4.

5.

6. telephone:1-800-2PAY-TAX (1-800-272-9829)internet: www.officialpayments.com

$

STATE OF RHODE ISLANDDIVISION OF TAXATION * ONE CAPITOL HILL, PROVIDENCE, RI 02908-5806

$ 0 0

Contact the service provider listed on this page and followtheir instructions. Enter on page 1 of Form RI-1040 or RI-1040NR in the upper left corner the confirmation numberyou were given at the end of the transaction and the amountof your tax payment (not including the convenience fee). Seetax return instructions for more details.

Make your check or money order payable to the "R.I.Division of Taxation." Do not send cash. Make sure yourname and address appears on your check or money order.Write "Form RI-4868", your daytime phone number andsocial security number on your check or money order. If youare filing a joint return, enter the social security numbershown first on your return.

Use Form RI-4868 to apply for 4 more months to file Form RI-1040 or RI-1040NR

Date paid

Prepare the Rhode Island extension Form RI-4868.

Extension of Time

If the taxpayer meets the criteria above, the taxpayer mustattach a copy of Federal Form 4868, or the approved FederalForm 2688 to the front of the Rhode Island return when it isfiled.

The taxpayer's request for extension covers the sametime period for both Rhode Island and federal purposes.

The taxpayer files a proper federal extension form(automatic or additional); and

The taxpayer is not required to make payment with RhodeIsland extension form; and

If a taxpayer does not meet the tests above and must file aRhode Island request for extension, the taxpayer should:

2003Rhode Island Application for Automatic Extension of Time To FileRhode Island Individual Income Tax ReturnRI-4868

General InstructionsIf a taxpayer has been allowed the automatic 4 extension

to file, the taxpayer may be granted additional time to file.To request this additional time, file Form RI-2688.

A taxpayer living or traveling outside the United States onApril 15 is granted a special, automatic two-month extensionwithout having to file the initial Form RI-4868.

The filing or granting of an extension of time to file doesnot extend the time for payment of tax due on the return.

If a taxpayer meets all the following tests, the Rhode Islandextension form and the additional extension form need not befiled.

How To Prepare Your Payment?

Application for Automatic Extension of Time To File Rhode Island Individual Income Tax Return

DETACH HERE AND MAIL WITH YOUR PAYMENT

Payment By Credit Card

Retain the top portion of this form for your records.Detach and return the lower portion with your payment.

Be sure to attach a copy of the Form RI-4868 and/or theapproved additional extension (Form RI-2688) to the frontof the Rhode Island return when it is filed.

Pay the amount of Rhode Island tax due as calculated onForm RI-4868.

File the extension with the Rhode Island Division ofTaxation on or before the due date for filing Rhode Islandincome tax returns; and

Clearly show the full amount properly estimated as RhodeIsland tax for the year 2003.

Check number Amount

NAME(S)

ADDRESS

SPOUSE'S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT

YOUR SOCIAL SECURITY NUMBER RI-4868

Form RI-48682003

ENTER AMOUNT ENCLOSED

CITY, STATE & ZIP

A. Tentative RI income tax

C. Balance Due (line A less line B)

B. Total tax withheld, payments & credits

Enter tentative tax computation

This page intentionally left blank

What Is Form RI-1040V and Do You Need To Use It?It is a statement you send with your payment of any balance due on line 19 of your Form RI-1040 or Form RI-1040NR. Using Form RI-1040V allows us to process your payment more accurately and efficiently. We stronglyencourage you to use Form RI-1040V, but there is no penalty if you do not do so.

How To Fill In Form RI-1040V

Box 1. Enter your name(s) and addresses as shown onyour return.

Box 2. Enter your social security number and your spouse’ssocial security number in the boxes provided.

Box 3. Enter the first four letters of your last name. Seeexamples below.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 enter below for your records.

Date Paid Check Number Amount

$

YOUR SOCIAL SECURITY NUMBER

NAME(S)

ADDRESS

CITY STATE ZIP

SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT

RI-1040V 2003Rhode Island Payment Voucher

DO NOT STAPLE OR ATTACH THIS VOUCHER TO YOUR PAYMENT


Form RI-1040V2003

RI-1040V4. ENTER

AMOUNTENCLOSED

$

3. ENTER THE FIRST FOUR LETTERS OF YOUR LAST NAME

3

DO NOT STAPLE OR ATTACH THIS VOUCHER TO YOUR PAYMENT


Form RI-1040V2003

DETACH HERE AND MAIL WITH YOUR PAYMENT

4. ENTER AMOUNTENCLOSED

$

3. ENTER THE FIRST FOUR LETTERS OF YOUR LASTNAME

0 0

RI-1040V

4

1

2 0 0

How To Prepare Your Payment

Make your check or money order payable to the "R.I. Division of Taxation." Do not send cash. Make sure your name andaddress appears on your check or money order. Write "FormRI-1040V," your daytime phone number and social securitynumber on your check or money order. If you are filing a jointreturn, enter the social security number shown first on yourreturn.

How To Send In Your Return, Payment, and RI-1040V

Retain the top portion of this form for your records. Detachand return the lower portion with your payment. DO NOTstaple or otherwise attach your payment of Form RI-1040V toyour return or to each other. Instead, just put them loose inthe envelope. If an envelope came with your tax package, please use it to mail your tax return, payment, and Form RI-1040V. If you do not have that envelope or you used a paid preparer, mail your tax return, payment and Form RI-1040V to the Rhode Island Division of Taxation, OneCapitol Hill, Suite 34, Providence, RI 02908-5806.

Payment By Credit Card

Contact the service provider listed on this page and followtheir instructions. Enter on page 1 of Form RI-1040 or RI-1040NR in the upper left corner the confirmation numberyou were given at the end of the transaction and the amountof your tax payment (not including the convenience fee). See tax return instructions for more details.

telephone: 1-800-2PAY-TAX (1-800-272-9829)internet: www.officialpayments.com

YOUR SOCIAL SECURITY NUMBER

NAME(S)

ADDRESS

CITY STATE ZIP

SPOUSE’S SOCIAL SECURITY NUMBER, IF JOINT PAYMENT

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Page 2


35.

RI SCHEDULE III

32.

27.

26.

RI SCHEDULE IV

Credit for the elderly or the disabled from Federal Form 1040, line 46 or 1040A, line 30...........................



23. 23A.A.



24. 24A.A.




RI SCHEDULE II ALLOWABLE FEDERAL CREDITSRI income tax from page 1, line 10.......................................................................................................................................................... 26.

Foreign tax credit from Federal Form 1040, line 44..................................................................................... 27.


29.29.



Total - add lines 27, 28, 29, 30 and 31.................................................................................................................................................... 32.



CREDIT FOR INCOME TAXES PAID TO ANOTHER STATERI income tax (page 1, line 10) less allowable federal credits (page 2, line 34).................................................................................... 35.



Tentative credit - multiply line 35 by line 38............................................................................................................................................

38.38. Divide line 36 by line 37..........................................................................................................................................................................

39.39.



RI CHECKOFF CONTRIBUTIONSDrug program account......................................................................... 42A.42.








A.

B.

C.

D.

E.

F.

G.

$1.00 $5.00 $10.00 Other

_ . _ _ _ _

Yes No

$ _____________

$ _____________

$ _____________

$ _____________

$ _____________


YourSignature

Spouse’sSignature

Date Date

............................................................................


( )

( )



TAX RETURN PAGE REFERENCEQuestions about what to put on a line? Help is on the page number in the circle.

55

55

66

66NEW

6

2 22 2

6

5

WHERE TO GET FORMS, INFORMATION AND TAX ASSISTANCE

On the World Wide Web Telephone In person

www.tax.ri.gov Information (401) 222-1040Forms (401) 222-1111

8:30am to 3:30pm

Free walk-in assistance and forms are available Monday through Friday 8:30am to 3:30pm.One Capitol Hill · Providence, RI · 02908-5800

DirectionsFrom points south

Take 95 north to exit 23 (State Offices). At the end of theexit ramp, go straight through the traffic light onto StateStreet. Take your first right into the parking lots. TheDepartment of Administration building is the second build-ing on your left.

From points northTake 95 south to exit 23 (State Offices). At the end of the exitramp, you can only continue in one direction onto CharlesStreet. 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 OrmsStreet (at the Marriott). At the next traffic light, take a left ontoState Street. Take Your first right into the parking lots. TheDepartment of Administration building is the second buildingon your left.

RHODE ISLAND DIVISION OF TAXATION MISSION STATEMENT

To assess and collect all revenue that the legislature places under the control of the Tax Administrator in themost efficient and cost effective manner and to foster voluntary compliance with the tax laws by instillingpublic 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 individu-als with tax problems. While this is not a recommendation or endorsement by the R.I Division of Taxation, the information belowis supplied as a public service.

Rhode Island Tax Clinic, Inc. (401) 421-1040Rhode Island Legal Services, Inc. (401) 274-2652