2022 Child Tax Rebates

The State’s FY23 budget provides for a Child Tax Rebate to eligible Rhode Island families.

The Division of Taxation has created this webpage specifically for the Child Tax Rebate. Here, you will find up-to-date information regarding this program. To ensure that resources are available to process the rebates, please use this page to receive the most recent updates rather than contacting the Division of Taxation directly.

Frequently Asked Questions

Why was I issued Form RI-1099G?

You were issued Form RI-1099G based upon the federal instructions for the 1099G. The Division was required to issue RI-1099Gs to taxpayers who received a Child Tax Rebate in excess of $600.00.

Why was I not issued Form RI-1099G?

Per the federal instructions for the 1099G, the Division was not required to issue Form RI-1099G to taxpayers who received a Child Tax Rebate less than $600.00.

Do I need to report the Child Tax Rebate on my 2022 personal income tax returns?

The Internal Revenue Service determined that it will not be challenging the taxability of payments related to general welfare and disaster relief. Therefore, the Child Tax Rebate payments issued by the state of Rhode Island in 2022 do not need to be reported on your federal or Rhode Island 2022 personal income tax returns.

What are the different tax year 2022 filing scenarios and related RI-1099G treatments?

• Already filed, included the rebate on your federal return and completed the RI Schedule M:

If you already filed your federal personal income tax return for 2022, please refer to federal guidance on how to address your prior filing. If you filed the RI Schedule M and excluded the rebate, due to inclusion on the federal return, there is no need to file an amended RI return. The Division has the capabilities to identify and address these returns. The taxpayer does not need to take any further action.

• Already filed, did not include the rebate federally:

Nothing further needs to be done by the taxpayer, regarding the rebate only. If there are other items that need to be addressed federally, please refer to IRS guidance or contact the IRS.

• Not yet filed and received a RI-1099G related to the rebate:

If you received a RI-1099G related to the rebate, this form is for informational purposes only and please retain for your records. Do not include this amount as income on your federal return and please do not complete line 1v on the RI Schedule M.

Resources

Statute: R.I. Gen. Law § 44-30-103

Form: Child Tax Rebate Change of Information form

Frequently Asked Questions Document

Advisory: 2023-05 Guidance on Rhode Island Tax Treatment of Child Tax Rebates

Contact Us

Personal Income Tax Section

Email: [email protected]

Phone: 401.574.8829, option #3