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        State of Rhode Island Division of Taxation 
        2023 Form RI-6238 
        Residential Lead Abatement Income Tax Credit                                      23104099990101

Your name                                                                                 Deceased?      Your social security number
                                                                                                   Yes
Spouse’s name                                                                             Deceased?      Spouse’s social security number
                                                                                                   Yes
Address                                                                                   New address?   Daytime phone number
                                                                                                   Yes
City, town or post office                                                           State ZIP code       City or town of legal residence

Pursuant to R.I.G.L. 44-30.3-3, a claimant must have been domiciled in the state of Rhode Island for the entire calendar year for which he/she files a 
claim for relief under this chapter.  DO NOT COMPLETE THIS FORM if you were not a resident of the state of Rhode Island for all of 2023.
PART 1          DWELLING UNIT INFORMATION                            (CREDIT MAY BE TAKEN FOR UP TO THREE (3) DWELLING UNITS)

                                         Unit #1                          Unit #2                                   Unit #3

1 Property Address:                    (Number, Street, Apt. Number) (Number, Street, Apt. Number)      (Number, Street, Apt. Number)
                                       (City or Town)                (City or Town)                     (City or Town)
2 For each unit:                         Owner Occupant                   Owner Occupant                 Owner Occupant
  Check one that applies and 
  complete the corresponding             Renter                           Renter                         Renter
  section in Part 2.                     Landlord                         Landlord                       Landlord

3 For each unit:                         Removal                          Removal                        Removal
  Check the type of lead 
  work performed.                        Reduction                        Reduction                      Reduction

4 Costs incurred:                      $                               $                                $
5 Maximum Credit:                      $                               $                                $
If removal/abatement, enter $5,000.00 You must have a Department of Health Lead Safe Certificate for removal/abatement. 
If reduction/mitigation, enter $1,500.00.  You must have a Rhode Island Housing Resources Commission Lead Hazard Mitigation Certificate of 
Conformance.
6 Maximum Credit:                      $                               $                                $
  Enter the smaller of line 4 or line 5

7 Total Credit (Add all credit amounts from line 6):                   $

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and 
belief, it is true, accurate and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
 Your signature                                       Spouse’s signature                           Date                    Telephone number

 Paid preparer signature                                 Print name                                Date                    Telephone number

 Paid preparer address                       City, town or post office    State             ZIP code                      PTIN

                May the Division of Taxation contact your preparer?   YES                            Revised 08/2023

                          Mailing address: RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806

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State of Rhode Island Division of Taxation
2023 Form RI-6238
Residential Lead Abatement Income Tax Credit IMAGEONLY

Name Your social security number

PART 2 CLAIMANT INFORMATION
8 OWNER OCCUPIED PROPERTY: YES NO
Were you a legal resident of Rhode Island for all of 2023? ---------------------------------------------------------------------------
Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ? ------------------------------------
Did you incur the full cost of the lead removal/reduction? -----------------------------------------------------------------------------
Are you the sole owner of the property? --------------------------------------------------------------------------------------------------
If no, what is your ownership percentage? _________%
Who is the other owner(s)? ________________________________________________________________________
Name Address
9 RENTER/LESSEE:
Were you a legal resident of Rhode Island for all of 2023? ---------------------------------------------------------------------------
Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ?-------------------------------------
Did you incur any of the cost of the lead removal/reduction? -------------------------------------------------------------------------
Who is your landlord? ____________________________________________________________________________
Name Address
10 LANDLORD:
Have you rented out property in 2023? ----------------------------------------------------------------------------------------------------
Is your household income equal to or less than $55,400 (use the worksheet in Part 3) ? ------------------------------------
If applicable, is the household income of the tenant(s) in Unit 1 equal to or less than $55,400? ---------------------------
If applicable, is the household income of the tenant(s) in Unit 2 equal to or less than $55,400? ---------------------------
If applicable, is the household income of the tenant(s) in Unit 3 equal to or less than $55,400? ---------------------------

PART 3 WORKSHEET FOR COMPUTING TOTAL HOUSEHOLD INCOME
USE THE FOLLOWING WORKSHEET TO COMPUTE YOUR TOTAL HOUSEHOLD INCOME
11 Social Security (including Medicare premiums) and Railroad Retirement benefits..................................................... 11
12 Unemployment benefits, worker’s compensation........................................................................................................ 12
13 Wages, salaries, tips, etc............................................................................................................................................. 13
14 Dividends and interest (taxable and nontaxable)........................................................................................................ 14
15 Business and Farm income (net of expenses)........................................................................................................... 15
16 Pension and annuity income (taxable and nontaxable)............................................................................................ 16
17 Rental income (net of expenses)............................................................................................................................. 17
18 Partnership, estate and trust income......................................................................................................................... 18
19 Total gain on sale or exchange of property.................................................................................................................. 19
20 Loss on sale or exchange of property (capital losses are limited to $3,000.00).......................................................... 20
21 Cash public assistance (welfare, etc.)......................................................................................................................... 21
22 Alimony and child support received............................................................................................................................ 22
23 Nontaxable military compensation and cash benefits.................................................................................................. 23
24 Other taxable income, please specify: _____________________ ............................................................................. 24
25 TOTAL 2023 HOUSEHOLD INCOME. Add lines 11 through 24. Enter here and use to answer questions in Part 2 above 25

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State of Rhode Island Division of Taxation
2023 Form RI-6238
Residential Lead Abatement Income Tax Credit

GENERAL INSTRUCTIONS
WHEN AND WHERE TO FILE IMPORTANT DEFINITIONS
Form RI-6238 must be filed by April 15, 2024. "Claimant " means a property owner or lessee, who has filed a claim under
Even if you are requesting an extension of time to file your Rhode Island in- this chapter and was domiciled in this state for the entire calendar year
come tax return - Form RI-1040 by filing Form RI-4868 or a federal exten- for which he or she files a claim for relief under this chapter. In the case
sion, you must still file Form RI-6238 by April 15, 2024. An extension of of a claim for rented or leased residential premises, the claimant shall
time to file FormNOTRI-1040, does extend the time to file Form RI- have rented property during the preceding year for which he or she files
6238. for relief under this chapter. Claimant does not mean or include any per-
If filing with Form RI-1040, your Residential Lead Abatement Income Tax son claimed as a dependent by any taxpayer under the Internal Revenue
Credit will decrease any income tax due or increase any income tax re- Code.
fund. “Residential premise” means a single-family home, an individual condo-
If you are not required to file a Rhode Island income tax return, Form RI- minium, and individual units in either apartment buildings or multi-family
6238 may be filed by itself without attaching it to a Rhode Island income homes.
tax return. However,mustForm RI-6238 be filed by April 15, 2024. "Household" means one or more persons occupying a dwelling unit and liv-
Your Residential Lead Abatement Income Tax Credit should be filed as soon ing as a single nonprofit housekeeping unit. Household does not mean
as possible after December 31, 2023 . No claim for the year 2023 will bona fide lessees, tenants or roomers and borders on contract.
be allowed unless such claim is filed by April 15,. 2024 "Household income" means all income taxable and nontaxable received by
For additional filing instructions, see R.I.Gen.Laws 44-30.3. § Mail your all persons of a household in a calendar year while members of the
Residential Lead Abatement Income Tax Credit to the Rhode Island Di- household.
vision of Taxation - One Capitol Hill - Providence, RI 02908-5806.
LIMITATIONS ON CREDIT
NOTE: Documentation of work performed, costs incurred and certification Under the provisions of Section 44-30.3, for calendar year 2023 the maxi-
of lead-safe status must be attached to Form RI-6238 in order to qualify mum amount of credit allowable per dwelling unit (up to three (3) units) for
for the Residential Lead Abatement Income Tax Credit. Failure to attach reduction/mitigation is $1,500.00. The maximum amount of credit allowable
the necessary documentation will delay the processing of your credit. per dwelling unit (up to three (3) units) for removal/abatement is $5,000.00.
WHO MAY QUALIFY In the event two (2) individuals of a household are able to meet the qualifi-
To qualify for the Residential Lead Abatement Income Tax Credit you must cations for a claimant, they may determine between themselves as to who
A) Have been a legal resident of Rhode Island for the entire 2023 calendar the claimant is. If they are unable to agree, the matter is referred to the tax
year. administrator and his or her decision is final. If a property is owned by two
B) Be either a property owner or renter/lessee of a residential premise that (2) or more individuals, and more than one individual is able to qualify as a
had lead reduction or lead removal. claimant, and some or all of the qualified individuals are not related, the in-
C) Have incurred expenses for the lead reduction or removal on the resi- dividuals may determine among themselves as to who the claimant is. If
dential premise. they are unable to agree, the matter is referred to the tax administrator and
D) Have proof of payment for all costs incurred. his or her decision is final.
Complete documentation for all costs incurred must be provided. Re-
ceipts must clearly show lead related items, costs and dates pur- Only one abatement claim may be filed for any dwelling unit. If a mitigation
chased. Only receipts for required lead work can be used for this claim has previously been filed for a dwelling unit, an abatement claim will
credit. Provide a list of all required lead work that was done and in- be reduced by the amount of the mitigation credit already claimed. This
dicate which receipt(s) and costs are associated with that required holds true even if the dwelling unit has been transferred to another owner
lead work. or lessee.
Attach all of your documentation to this form.
E) Have certification in the form of a Housing Resources Commission reg- This credit program has a maximum of $250,000 per year in available
ulated Certificate of Conformance for Mitigation (reduction) ora Depart- funds for all claims filed.
ment of Health regulated Lead Safe Certificate for Abatement (removal).
Attach your certification to this form. DENIAL OF CLAIM
If a claim has been determined to be excessive and filed with fraudulent in-
WHO MAY CLAIM CREDIT tent, the claim will be disallowed in full. If the claim has been paid or credited
If youallmeet of the qualifications outlined above, you should complete against a claimant’s tax liability, the credit will be cancelled and assessed
Form RI-6238 to determine if you are entitled to a credit. with interest from the date of payment or credit until paid. Any claimant and
Pursuant to R.I.Gen. Laws 44-30.3: preparer involved with filing with fraudulent intent will be guilty of a misde-
A claimant whose household income for 2023 was equal to or less than meanor.
$55,400 will receive the full amount of the credit he/she is entitled to receive. If a claim has been determined to be excessive and negligently prepared,
A claimant who rents or leases a dwelling unit to individuals whose house- ten percent of the corrected claim will be disallowed. If the claim has been
hold income was equal to or less than $55,400 will receive their credit after paid or credited against a claimant’s tax liability, the credit will be reduced
the claimants whose own income was equal to or less than $55,400. or cancelled, and the proper amount will be assessed with interest from the
All other claimants, without regard to income or property ownership, will be date of payment or credit until paid.
paid after the previously mentioned claimants. However, if insufficient funds
exist to pay this third group of claimants the full amount of the credit, the
Tax Administrator will make payments to each claimant proportionately
based on the amount of remaining funds.
The right to file a claim does not survive a person's death; therefore a claim
filed on behalf of a deceased person cannot be allowed. If the claimant dies
after having filed a timely claim, the amount thereof will be disbursed to an-
other member of the household as determined by the Tax Administrator.

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