RI Schedule CR: Other Rhode Island Credits (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
2025 RI Schedule CR reports other Rhode Island credits claimed against personal income tax and recapture of prior-year credits. The totals are entered on Form RI-1040 or RI-1040NR.
Who files this form
Use 2025 RI Schedule CR to report the Rhode Island credits listed on the schedule or recapture of prior-year credits with Form RI-1040 or RI-1040NR.
The listed credits cover scholarship organization contributions, historic structures and preservation, qualified jobs, Wavemaker Fellowships, Rebuild Rhode Island, motion picture and musical or theatrical productions, historic homeowner assistance, and low-income housing. The historic homeowner assistance credit is for carryforwards only.
What you'll need
Have the following ready:
- The name or names shown on Form RI-1040 or RI-1040NR and your Social Security number.
- The proper credit forms and supporting documentation to attach to this schedule.
- The original certificate for any listed credit you claim.
- A carryforward schedule if you are using a carryforward amount.
- The credit number and credit name for each prior-year credit you report for recapture.
Common mistakes
- Leaving out required attachments. The form warns that missing credit forms or documentation will delay processing of your return. Attach the original certificate for any listed credit you claim.
- Using a carryforward without its schedule. A carryforward schedule must be attached when you use a carryforward amount.
- Claiming a credit that is not listed. The form says unlisted credits, including their unused carryforward amounts, are no longer allowed against personal income tax. Entering an ineligible credit on the schedule or an attached statement will result in disallowance.
- Claiming a new historic homeowner assistance credit. The RI-0715 entry is marked “carryforwards only.”
Questions people ask
Where do I enter my total credits on my return?
Enter the Schedule CR total credits on Form RI-1040, page 1, line 9c, or Form RI-1040NR, page 1, line 12.
How do I report recapture of prior-year credits?
Enter the credit number and name for each credit in the recapture section. Add lines 10 and 11 and enter the total on line 12. Also enter that total on Form RI-1040, page 1, line 10b, or Form RI-1040NR, page 1, line 13b.
Can I use an unused carryforward from a credit that is no longer listed?
No. The form says unused carryforward amounts for credits that are no longer listed are also no longer allowed against personal income tax.
Where can I find more details about each credit?
The schedule points to page I-7 of the RI-1040 instructions or page I-10 of the RI-1040NR instructions. It also provides the Division of Taxation’s personal income tax forms page.