RI-1040: Resident Individual Income Tax Return (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Form RI-1040 is Rhode Island’s 2024 Resident Individual Income Tax Return. It reports income, deductions, exemptions, taxes, credits and payments to calculate the amount you owe or your overpayment.
Who files this form
Form RI-1040 is Rhode Island’s Resident Individual Income Tax Return for tax year 2024. The supplied form does not state income thresholds or other rules for determining who must file.
What you'll need
- Federal Form 1040 or 1040-SR: Use line 11 for your federal adjusted gross income. Other federal entries are needed for certain credits.
- RI Schedule W and withholding forms: Attach Schedule W and all W-2 and 1099 forms showing Rhode Island withholding, including your spouse’s forms if applicable.
- RI Schedule E: Complete and attach the exemption schedule. It asks for dependents’ names, Social Security numbers, dates of birth and relationships.
- Schedules for applicable amounts: The return refers to RI Schedule M for income modifications, Schedule CR for other Rhode Island credits and recapture, and Schedule U for use/sales tax.
- Credit attachments: Attach RI-1040H for the property tax relief credit, RI-6238 for the residential lead paint credit, and copies of other states’ returns for the credit for income tax paid to another state.
- Underestimating interest: Attach Form RI-2210 or RI-2210A if reporting interest from that form.
- Amended return: Attach the Explanation of Changes supplemental page.
- Payment: Complete RI-1040V and send it with your payment.
How to file
The form prints this mailing address:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5806
Sign the return on page 2. Use a paper clip to attach W-2 and 1099 forms to the front of the return, and include the required schedules and attachments.
If you owe a payment, complete RI-1040V and send it with your payment. If filing an amended return, check the amended-return box and attach the Explanation of Changes supplemental page.
The supplied text does not provide e-filing directions.
Common mistakes
- Forgetting to sign: The form says the return must be signed. The signature area is on page 2.
- Leaving out withholding forms: Schedule W does not replace your W-2 and 1099 attachments. Forms showing Rhode Island withholding must still be attached to the front of the return. Missing them may delay processing.
- Leaving out Schedule E: The exemption schedule must be attached. The form warns that failing to attach it may delay processing.
- Omitting an amendment explanation: An amended return must include the Explanation of Changes supplemental page.
- Overlooking the worksheet reminders: If modified federal adjusted gross income on line 3 is over $246,450, the form directs you to the Standard Deduction Worksheet and Exemption Worksheet.
Questions people ask
What are the standard deduction amounts for 2024?
The form lists $10,550 for single filers, $21,150 for married filing jointly or qualifying widow(er), $10,575 for married filing separately, and $15,850 for head of household. If line 3 is over $246,450, use the Standard Deduction Worksheet.
How is the Rhode Island earned income credit calculated?
RI Schedule EIC multiplies the federal earned income credit from Form 1040 or 1040-SR, line 27, by 16%. Enter the result on RI-1040, line 14d.
Can I apply an overpayment to next year’s estimated tax?
Yes. On the 2024 return, line 18 lets you enter the amount of overpayment to apply to 2025 estimated tax. Line 17 is for the amount to be refunded.
Do contributions affect my refund or tax due?
RI checkoff contributions reduce your refund or increase your balance due. The separate electoral contribution election does not increase your tax or reduce your refund.