RI-1040H: Rhode Island Property Tax Relief Credit (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Form RI-1040H is Rhode Island’s 2025 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 $700.
Who files this form
Use Form RI-1040H to determine whether you qualify for Rhode Island's property tax relief credit for 2025. The form's eligibility questions require all of the following:
- You were domiciled in Rhode Island for all of 2025.
- 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 2025 and all prior years.
- You or your spouse were age 65 or older and/or disabled as of December 31, 2025.
- Your total 2025 household income was $40,730 or less.
For this credit, “disabled” means receiving a Social Security disability benefit. If you answer no to any eligibility question, stop and do not complete the rest of the form.
Only one person per household may claim the credit. Include taxable and nontaxable income from all household members.
When it's due
For tax year 2025, file Form RI-1040H as soon as possible after December 31, 2025, and no later than April 15, 2026.
An extension for your Rhode Island income tax return, Form RI-1040, does not extend the RI-1040H deadline. The same deadline applies if you file RI-1040H by itself.
What you'll need
Gather these documents and details:
- Homeowners: A copy of your 2025 property tax bill.
- Renters: A copy of your 2025 lease or three rent receipts from 2025, plus your landlord's name, address and telephone number. Send rent receipt copies on letter-sized, 8½ × 11-inch paper.
- Subsidized housing residents: A copy of your HUD statement.
- Social Security documentation: The form asks for a copy of your 2025 Social Security award letter or Form 1099. Claimants under age 65 must attach a Social Security disability award letter or Form 1099-SSA for 2025.
- Household income information: Your 2025 federal Form 1040 or 1040-SR and relevant Schedule 1 amounts, if filed, plus taxable and nontaxable income information for everyone in your household. If you did not file a federal return, enter your income directly on the worksheet.
- Personal information: Social Security numbers, dates of birth, address and household member counts requested by the form.
Keep your originals and send copies.
How to file
- Answer the eligibility questions before completing the rest of the form.
- Complete the household income worksheet in Part 5. Transfer line 32 to 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 page 3 computation table 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.
If you are not required to file a Rhode Island income tax return, you may file RI-1040H by itself. If you file it with RI-1040, the credit reduces income tax due or increases your refund.
Mail your claim to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908-5806
Common mistakes
- Assuming an income tax extension covers this claim. It does not extend the RI-1040H filing deadline.
- Forgetting to sign. The return must be signed on page 2.
- Leaving out household members' income. Part 5 must include taxable and nontaxable income from all household members. Only one household member may claim the credit.
- Including taxes or rent paid with public assistance. These amounts must be excluded from the claim.
- Entering different public assistance totals. Part 5, line 29 and Part 2, line 1a must match.
- Using full rent when furnishings or utilities were included. Reduce gross rent by the reasonable rental value of furnishings and the reasonable value of included utilities.
- Sending original documents. Keep originals and attach copies.
Questions people ask
What is the maximum credit for 2025?
The maximum is $700. Your credit is the lesser of your calculated tentative credit or $700.
Can renters claim this credit?
Yes, renters who meet all eligibility requirements may claim it. Complete Part 4, provide the required landlord information, and attach a 2025 lease or three rent receipts from 2025.
What counts as household income?
Household income includes all taxable and nontaxable income received by household members during the calendar year while they were members of the household.
Do I need to report bank account withdrawals?
Report withdrawals used by household members to pay rent, property taxes or other personal expenses for the year on line 33. The form says these withdrawals are not additional taxable income, and documentation may be requested.
Can a claim be filed for someone who has died?
A claim filed on behalf of a deceased person cannot be allowed. If the claimant dies after filing a timely claim, the amount will be paid to another household member as determined by the Tax Administrator.