Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 4 - Tax Preparer Penalties (280-RICR-20-55-4) › Section 280-RICR-20-55-4.5 - Definitions

Current through June 14, 2024
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.