RI-1040H: Rhode Island Property Tax Relief Credit (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Form RI-1040H is Rhode Island’s 2024 Property Tax Relief Claim for homeowners and renters. It reports household income and property taxes or rent to calculate a property tax relief credit of up to $675.
Who files this form
Use Form RI-1040H to determine whether you qualify for Rhode Island’s 2024 property tax relief credit. You must meet all of these conditions:
- You were domiciled in Rhode Island for all of 2024.
- You lived in a household or rented a dwelling subject to property tax.
- You are current on property taxes or rent due on your homestead for 2024 and all prior years.
- You or your spouse were age 65 or older and/or disabled as of December 31, 2024.
- Your total 2024 household income was $39,275 or less.
For this credit, “disabled” means receiving a Social Security disability benefit.
Only one person per household may claim the credit. Include taxable and nontaxable income from all household members. If you answer no to any eligibility question, the form says to stop and not complete the rest of it.
A claim filed on behalf of a deceased person cannot be allowed. If a claimant dies after filing a timely claim, the credit will be paid to another household member as determined by the Tax Administrator.
When it's due
- 2024 claim deadline: April 15, 2025. The form states that no claim for 2024 will be allowed unless filed by this date.
- File your 2024 claim as soon as possible after December 31, 2024.
- An extension to file your Rhode Island income tax return, Form RI-1040, does not extend the April 15, 2025 deadline for your 2024 Form RI-1040H.
What you'll need
Gather the documents and information that apply to you:
- Homeowners: A copy of your 2024 property tax bill.
- Renters: A copy of your 2024 lease or copies of three 2024 rent receipts. Provide your landlord’s name, address and telephone number.
- Subsidized housing residents: A copy of your HUD statement.
- Social Security documentation: Part 1 asks for a copy of your 2024 Social Security award letter or Form 1099. The attachment instructions specifically require claimants under age 65 to attach a Social Security disability award letter or Form 1099-SSA for 2024.
- Household income information: Your 2024 federal Form 1040 or 1040-SR and applicable Schedule 1 amounts, plus taxable and nontaxable income information for everyone in your household. If you did not file a federal return, enter your income amounts directly on the worksheet.
- Personal information: Social Security numbers and dates of birth for you and your spouse, household size, and the number of dependents under age 18.
Keep your originals and send copies. Rent receipt photocopies should be printed on letter-sized paper, 8½ by 11 inches.
How to file
- Answer the eligibility questions. Continue only if you answer yes to all of them.
- Complete the household income worksheet in Part 5. Transfer total household income from line 32 to page 1, line 1b, and cash public assistance from line 29 to line 1a.
- Complete Part 3 if you are a homeowner or Part 4 if you are a renter. Use the computation table on page 3 to find the percentage for your household income and household size.
- Enter the applicable credit from line 6 or line 12 on line 13. If filing with Form RI-1040, also enter it on RI-1040, line 14c.
- Attach the required copies and sign the return on page 2.
You may file RI-1040H with Form RI-1040. The credit will reduce income tax due or increase your refund. If you are not required to file a Rhode Island income tax return, you may file RI-1040H by itself.
Mail your claim to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908-5806
Common mistakes
- Continuing after a no answer: The eligibility warning says to stop if you answer no to any eligibility question.
- Relying on an income tax extension: An RI-1040 extension does not extend the RI-1040H deadline.
- Forgetting to sign: The return must be signed on page 2.
- Sending originals: Keep original documents and send copies.
- Leaving out household members’ income: Part 5 must include taxable and nontaxable income from all household members. Only one member may claim the credit.
- Entering different public assistance totals: Part 5, line 29 and Part 2, line 1a must match.
- Including taxes or rent paid with public assistance: These payments must be excluded from the claim.
Questions people ask
What is the maximum credit for 2024?
The maximum credit is $675. The homeowner and renter calculations each limit the credit to the lesser of the calculated tentative credit or $675.
What counts as household income?
Household income includes all taxable and nontaxable income received by all household members during the calendar year while they were members of the household.
What if my rent includes furniture or utilities?
Report rent paid for occupancy only. Reduce gross rent by the reasonable rental value of furnished furniture, not its cost, and the reasonable value of included utilities such as heat or electricity.
What are bank account withdrawals on line 33?
These are withdrawals made by household members to pay rent, property taxes or other personal expenses for the year. Report them on line 33. They are not classified as additional taxable income, but documentation may be requested.
What if I own my home or trailer but rent the land?
If your home or trailer is subject to property tax, multiply the land rent paid in 2024 by 20%, add that amount to the property tax paid, and enter the total on line 2.