280-20-55 R.I. Code R. § 4.5

Current through June 20, 2024

Section 280-RICR-20-55-4.5 - Definitions

A. "Adjusted gross income" or "AGI" means gross income minus adjustments to income as defined in 26 U.S.C. § 62;

B. "Administrator" or "Tax administrator" means the tax administrator of the State of Rhode Island, and head of the Rhode Island Division of Taxation;

C. "Claimant" means a homeowner or renter, sixty-five (65) years of age or older and/or disabled, who has filed a claim under R.I. Gen. Laws Chapter 44-33 and was domiciled in Rhode Island for the entire calendar year for which he or she files a claim for relief under R.I. Gen. Laws Chapter 44-33. In the case of a claim for rent constituting property taxes accrued, the claimant shall have rented property during the preceding year for which he or she files for relief under R.I. Gen. Laws Chapter 44-33. Claimant shall not mean or include any person claimed as a dependent by any taxpayer under 26 U.S.C. § 1 et seq. When two (2) individuals of a household are able to meet the qualifications for a claimant, they may determine between themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator and his or her determination is final. If a homestead is occupied by two (2) or more individuals, and more than one individual is able to qualify as a claimant and some or all of the qualified individuals are not related, the individuals may determine among themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator, and his or her decision is final.

D. "Dependent" means any person living in the household who is either a qualifying child or a qualifying relative pursuant to the Internal Revenue Code, 26 U.S.C. § 152(a);

E. "Disabled" means those persons who are receiving a social security disability benefit;

F. "Division" means the Rhode Island Division of Taxation;

G. "Due diligence" means the measure of prudence and care that a reasonable person exercises in the preparation of tax returns that are to be filed with the Division;

H. "Dwelling unit" means a single unit providing complete independent living facilities for one or more persons, including permanent provisions for living, sleeping, eating, cooking, and sanitation;

I. "Earned income" means any and all income qualifying as earned income under 26 U.S.C. § 32; this includes, but is not limited to, wages, salaries, tips, and other taxable employee pay, net earnings from self-employment, and gross income received as a statutory employee;

J. "Earned income credit" or "EIC" means the federal and state tax credit under 26 U.S.C. § 32 for certain people who work and have earned income under certain threshold amounts;

K. "Homestead" means your Rhode Island dwelling, whether owned or rented, and so much of the land around it as is reasonably necessary for the use of the dwelling as a home, but not exceeding one acre. It may consist of a part of a multi-dwelling or a multi-purpose building. It may be an apartment, a houseboat, a mobile home, or a farm;

L. "Household" means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. Household does not mean bona fide lessees, tenants, or roomers and boarders on contract;

M. "Household income" means all income, both taxable and nontaxable, received by all persons of a household in a calendar year while members of the household;

N. "Preparer tax identification number" or "PTIN" means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare;

O. "Public assistance" means cash assistance from government assistance programs informally known as welfare assistance, and more commonly known as "temporary assistance for needy families" (TANF);

P. "Return" means any tax report, return, claim for refund, or attachment to any report, return, and/or claim for refund filed with the Tax Administrator pursuant to the Rhode Island tax laws;

Q. "Tax return preparer" means an individual who prepares a substantial portion of any Return for compensation. This includes preparers who sign the Return, preparers who prepare the EIC or Property Tax Relief Credit portions of the Return but do not sign the Return, or the employers of these preparers. Tax Return Preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). The following are NOT considered Tax Return Preparers:

1. Volunteer tax return preparers; or

2. Employees of a tax return preparer or employees of a commercial tax return preparation business who provide only clerical, administrative, or other similar services.

280 R.I. Code R. § 280-RICR-20-55-4.5