Section 280-RICR-20-25-1.6 - Forms to be UsedA. Applicable Forms Based on Entity Tax Type 1. Table Entity Tax Type | Form |
Business Corporation Tax | RI-1120C, RI1120S, RI-1065 |
Insurance Companies Tax | T-71 |
Public Service Corporation Tax | T-72 |
Bank Excise Tax | T-74 |
Bank Deposits Tax | T-86 |
2. All changes by the Federal Government must be reported on a fully completed amended return using the applicable Form as indicated in the table in § 1.6(A)(1) of this Part according to entity tax type and checking the "Amended" checkbox for each year of change.a. Interest is to be calculated at each respective year's rateb. A copy of the document evidencing the final federal change, such as Federal Form 4549, Form 870, a Decision of the United States Tax Court, or similar documents, must accompany the amended Rhode Island return for each year.c. Taxpayers must remit the total tax and interest with the amended Rhode Island return filing.3. These Forms are to be used to claim refunds or to increase tax resulting from all matters, other than a change made by the Federal Government, and must be reported on a fully completed amended return using the applicable Form as indicated in the table in § 1.6(A)(1) of this Part and checking the "Amended" checkbox for each year of change. a. Taxpayers must include a copy of the Federal 1139 or 1120X whichever was submitted to IRS if relating to a taxable income change, to a net operating loss or to a net capital loss carryback.b. Taxpayers must include a copy of the front page of the original Rhode Island return filed for year being amended. This page should also include any adjustments made by this Division. 280 R.I. Code R. § 280-RICR-20-25-1.6