RI-6238: Residential Lead Abatement Income Tax Credit (2024)

Who files this form

Use Form RI-6238 to determine whether you qualify for Rhode Island’s Residential Lead Abatement Income Tax Credit for 2024. To qualify, you must:

• Have been a legal Rhode Island resident for all of 2024.
• Be a property owner or renter/lessee of a residential property where lead reduction or removal was performed.
• Have paid expenses for that work and have proof of payment.
• Have the required lead certification.

A person claimed as a dependent by another taxpayer cannot be a claimant. For a claim involving rented or leased premises, the claimant must have rented property during the year for which relief is claimed.

The $57,200 household income level affects payment priority, not simply whether you may file. Claimants with 2024 household income at or below that amount receive the full credit they are entitled to. Qualifying landlords renting to households at or below that amount are paid next. Other claimants are paid afterward, and their payments may be reduced proportionately if funds are insufficient.

When it's due

• 2024 credit filing deadline: April 15, 2025. No claim for 2024 will be allowed unless filed by this date.
• The form says to file your 2024 credit claim as soon as possible after December 31, 2024.
• An extension for your Rhode Island income tax return, Form RI-1040, does not extend the April 15, 2025 deadline for Form RI-6238. This also applies if you use a federal extension.

The same deadline applies if you file Form RI-6238 by itself.

What you'll need

Attach the following to Form RI-6238:

• Documentation of the work performed and all costs incurred, including proof of payment.
• Receipts clearly showing lead-related items, costs and purchase dates. Only receipts for required lead work may be used.
• A list of all required lead work completed, identifying the receipts and costs associated with each item of work.
• For reduction/mitigation: a Housing Resources Commission-regulated Lead Hazard Mitigation Certificate of Conformance.
• For removal/abatement: a Department of Health-regulated Lead Safe Certificate.

You will also need property addresses, your ownership or rental information, and household income information to complete the form. Part 3 includes taxable and nontaxable income received by household members.

How to file

1. Enter your identifying and contact information.
2. Complete Part 1 for up to three dwelling units. For each unit, enter the property address, select your owner-occupant, renter or landlord status, identify the type of lead work and enter the costs.
3. Enter the maximum credit for each unit: $1,500 for reduction/mitigation or $5,000 for removal/abatement. On line 6, enter the smaller of the costs or the maximum credit. Add the line 6 amounts on line 7.
4. Complete the applicable claimant questions in Part 2. Use Part 3 to calculate total 2024 household income.
5. Complete the signature area and attach the required documentation and certification.

You may file Form RI-6238 with Form RI-1040. If you are not required to file a Rhode Island income tax return, you may file Form RI-6238 by itself.

Mail your claim to:

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908-5806

Common mistakes

• Filing without full-year residency. The form says not to complete it if you were not a Rhode Island resident for all of 2024.
• Assuming an income tax extension covers this claim. It does not extend the RI-6238 deadline.
• Leaving out supporting documents or certification. These must be attached to qualify. Missing documentation will delay processing.
• Including receipts unrelated to required lead work. Only receipts for required lead work may be used, and they must clearly show the items, costs and purchase dates.
• Overlooking an earlier claim for the unit. Only one abatement claim may be filed per dwelling unit. A prior mitigation credit reduces a later abatement claim, even after the unit changes owners or lessees.
• Preparing an excessive claim negligently. The form states that 10% of the corrected claim will be disallowed. Amounts already paid or credited may also be assessed with interest.

Questions people ask

How much credit can I claim for 2024?

The maximum per dwelling unit is $1,500 for lead reduction/mitigation or $5,000 for lead removal/abatement, for up to three units. Part 1 uses the smaller of your costs or the applicable maximum. Payment is also subject to the program’s funding and priority rules.

Can I claim the credit if I do not have to file a Rhode Island income tax return?

Yes. You may file Form RI-6238 by itself if you are not required to file a Rhode Island income tax return.

What happens if I file the credit with Form RI-1040?

The credit will decrease your income tax due or increase your income tax refund.

What counts as household income?

Household income includes all taxable and nontaxable income received during the calendar year by people while they were members of the household. Use the worksheet in Part 3 to calculate your total for 2024.

Can a claim be filed for someone who has died?

No. 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.

Official sources

• https://tax.ri.gov/forms