2011 RI FORM T-71 INSURANCE
GENERAL INSTRUCTIONS - page 2
research. RIGL §44-32-3 - Credit is 22.5% of qualified credit on first
Mailing Address
$25,000 and 16.9% of the credit above $25,000. This credit cannot reduce
A return with a payment should be mailed to:
your tax by more than 50%. Unused credit amounts may be carried for-
Rhode Island Division of Taxation
ward for 7 years.
One Capitol Hill
Providence, RI 02908-5814
Line 5 - RI-2441 - Daycare Assistance and Development Credit - for
employers and others providing daycare to employees. RIGL §44-47 -
A return with an overpayment should be mailed to:
Credit is 30% of qualified expenses.
Rhode Island Division of Taxation
One Capitol Hill
Line 6 - RI-8201 - Motion Picture Production Tax Credit - for certified
Providence, RI 02908-5811
production costs as determined by the Rhode Island Film and Television
Office.
The original certificate must be attached to the return.
Unused
credit amounts may be carried forward for three (3) years. RIGL §44-31.2.
Line 7 - RI-2949 - Jobs Training Tax Credit - for training specifically
approved by the RI Human Resource Investment Council.
Form RI-2949
must be completed and attached to the return.
RIGL §42-64.6
Line 8 - RI-6324 - Adult Education Credit - for employers offering specif-
ic types of adult education.
Form RI-6324 must be completed and
attached to the return.
RIGL §44-46
Line 9 - RI-2276 - Contribution to Scholarship Organizations Tax
Credit - for business entities that make contributions to qualified scholar-
ship organizations. The entity must apply for approval of the tax credit and
will receive a tax credit certificate issued by the Division of Taxation.
The
original certificate must be attached to the return.
The credit must be
used in the tax year that the entity made the contribution. Unused credit
amounts CANNOT be carried forward. RIGL §44-62
Line 10 - RI-286B – Historic Structures - Tax Credit (Historic
Preservation Investment Tax Credit) - for approved rehabilitation of cer-
tified historic structures.
The original certificate must be attached to the
return.
Unused credit amounts may be carried forward for ten (10) years.
RIGL §44-33.2
Line 11 - RI-3675 - Employment Tax Credit - for an employer participat-
ing in the bonus program under RIGL §40-40-6.3. A written certificate from
the Director of Human Services must be attached to your return. Unused
amounts CANNOT be carried forward to future years. RIGL §44-39-1.
Line 12 - L & H - Life and Health Guaranty Fee
Line 13 - Other Credits - Use this line if you have a Rhode Island credit
that is not listed above. Write in the Credit Number and Credit Name on
the dotted line next to the “Other Credits”. Complete documentation must
be provided for any credits listed on this line. If documentation is not
attached, the credit amount will be disallowed.
Line 14 - Total Rhode Island Credits - Add lines 1 through 13 and enter
the total credit amount on this line and on page 1, Schedule A, line 8.