RI-6238: Residential Lead Abatement Income Tax Credit (2025)

Who files this form

Form RI-6238 is for claiming Rhode Island’s Residential Lead Abatement Income Tax Credit for 2025. To qualify, you must:

• Have been a legal Rhode Island resident for all of 2025.
• Be a property owner or renter/lessee of a residential property where lead reduction or removal was performed.
• Have incurred expenses for that work and have proof of payment for all costs claimed.
• Have the required lead-work certification.
• Not be claimed as a dependent by another taxpayer.

If you meet these qualifications, complete the form to determine whether you are entitled to a credit. You may file it even if you are not required to file a Rhode Island income tax return.

Household income of $58,600 or less gives a claimant payment priority, but it is not an absolute eligibility cutoff. Claimants who rent 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

For tax year 2025, file Form RI-6238 as soon as possible after December 31, 2025, and no later than April 15, 2026.

An extension for your Rhode Island income tax return, whether requested through Form RI-4868 or a federal extension, does not extend the RI-6238 deadline. No claim for 2025 will be allowed unless filed by April 15, 2026.

What you'll need

Attach these documents to Form RI-6238:

• Proof of payment and complete cost documentation. Receipts must clearly identify lead-related items, costs, and purchase dates. Only receipts for required lead work may be used.
• A list of the required lead work performed, showing which receipts and costs relate to each item of work.
• The required certificate: a Housing Resources Commission-regulated Certificate of Conformance for reduction/mitigation, or a Department of Health-regulated Lead Safe Certificate for removal/abatement.

You will also need property addresses, your owner/renter/landlord status for each unit, work types and costs, and household income information to complete Parts 1 through 3.

How to file

1. Enter your identifying and address information.
2. Complete Part 1 for up to three dwelling units. For each unit, identify your status, the type of lead work, and the costs incurred. Enter the smaller of the costs or the applicable maximum credit, then total the unit credits.
3. Complete the applicable claimant questions in Part 2. Use Part 3 to calculate total 2025 household income.
4. Complete the signature and date fields and attach the required documentation and certification.

You may file RI-6238 with Form RI-1040. The credit will decrease income tax due or increase your refund. If you are not required to file a Rhode Island income tax return, you may file RI-6238 by itself.

Mail your claim to:

RI 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-6238 filing deadline.
• Leaving out supporting documents. Documentation of work, costs, and lead-safe certification must be attached. Missing documents will delay processing.
• Including receipts for unrelated work. Only receipts for required lead work may be used.
• Filing without full-year residency. The form says not to complete it if you were not a Rhode Island resident for all of 2025.
• Overlooking an earlier claim for the unit. Only one abatement claim may be filed for a dwelling unit. A prior mitigation credit reduces a later abatement claim, even after the unit changes owners or lessees.
• Filing on behalf of a deceased person. Such a claim cannot be allowed. Different rules apply if the claimant dies after filing a timely claim.

Questions people ask

What is the maximum credit for 2025?

The maximum per dwelling unit is $1,500 for reduction/mitigation or $5,000 for removal/abatement. For each unit, use the smaller of your costs or the applicable maximum. You may claim credit for up to three dwelling units.

What counts as household income?

Household income includes taxable and nontaxable income received by all household members during the calendar year while they were members of the household. Use the worksheet in Part 3.

Can renters claim the credit?

Yes. Renters/lessees may qualify if they meet the residency, expense, payment-documentation, certification, and other claimant requirements.

What if more than one person qualifies to claim the credit?

The instructions allow qualifying individuals in the specified household or shared-ownership situations to agree on who will be the claimant. If they cannot agree, the Tax Administrator makes the final decision.

Is funding limited?

Yes. The program has a maximum of $250,000 per year for all claims. Payment priority depends on claimant or tenant household income, and the last priority group may receive proportionately reduced payments if funds are insufficient.

Official sources

• https://tax.ri.gov/forms