Source: https://www.ok.gov/tax/faqs.html
Timestamp: 2017-04-25 22:25:06
Document Index: 255789587

Matched Legal Cases: ['art 3', 'art 4', 'art 3', 'art 2', 'art 3', 'art 2', 'art 4', 'art 2', 'art 4', 'art 2', 'art 4', 'art 2', 'art 4']

Oklahoma Tax Commission Share
Electronic Filing (E-File) | Oklahoma Tax Refund Debit Card | Form 569 Transfer/Allocation of Tax Credit | Business - Filing Questions | Franchise Tax Questions | Franchise/Corporate Combined Questions | New Business Questions | Payment Option Questions | Sales Tax Questions | Business Use Tax Questions | Business Withholding Tax Questions | Income Tax - Corporate Questions | Income Tax - Individual Questions | Income Tax - Individual Questions for Military | Military Spouses Residency Relief Act | Motor Vehicle Questions | Oklahoma Sales Tax Holiday Questions | 9-1-1 Telephone Fee | Royalty Interest Common Questions | Disabled Veteran Exemption Questions | Retirement Income Questions | 1099 Filing and Information | W-2/W-3 Filing and Information	Electronic Filing (E-File)
1. Can I file my Oklahoma personal income tax return electronically?
2. If I e-file my income tax return, do I have to mail anything to the Oklahoma Tax Commission?
3. How will I know if the Oklahoma Tax Commission received my e-filed return?
4. How do I e-file my return?
6. What do I do if I have a balance due when I e-file my return?
7. Do I have to have a tax preparer e-file my return?
Top of Electronic Filing (E-File)
However, there are some situations when the Oklahoma Tax Commission will need additional documents to complete the processing of your return. This usually happens if you have claimed certain credits or are claiming credit for taxes paid to another state. The program used to prepare your taxes will prompt you to print out the appropriate transmittal form 511EF and provide you with additional information.
Should you owe taxes and are not paying electronically, then you will need to mail your payment to the Oklahoma Tax Commission along with the payment voucher form 511V.
Visit our e-File informational page and follow the links to electronically prepare and file your return.
It’s easy. You can usually file a state tax return at the same time you electronically file your federal tax return.It’s accurate. Errors are reduced because e-file checks for math errors and necessary information. This not only increases the accuracy of your return, but it also reduces the need for correspondence with the Oklahoma Tax Commission to clarify errors or omissions.No more second-guessing yourself. When you file electronically, the computer software or online program guides you through the process step-by-step.You’ll get your refund faster. When you use e-file, your state refund is returned to you in less than two weeks, and often times in days if you choose direct deposit.There are more payment options. With e-file, you can file your return early, but wait to pay any balance due by the April deadline. You can also pay electronically using a credit card or electronic funds withdrawal from a bank account.It’s fast. You don’t have to make a trip to the post office. In fact, you won’t even need to walk to the mailbox to send your return. Just click Send.You’ll know the Oklahoma Tax Commission received your return. After you transmit your State return, wait a few days then return to the software’s website to verify your returns have been filed. There is no more guessing if your return has been received.You’ll have peace of mind. After clicking send …kick back and relax – you’re done! Once you verify that your return has been accepted there is nothing else you have to do.
If you have a balance due on your State return, the program you are using will prompt you to print out the transmittal form 511-V. Use this form if you choose to remit a paper check in lieu of electronic payment to the Oklahoma Tax Commission. Do not include a copy of your return with your payment. You can also log on to the Oklahoma Tax Commission website at www.tax.ok.gov to explore other payment options. If you cannot pay all of your tax at once, please make sure you go ahead and file the return. Filing your return on time, even if you cannot pay the tax, may reduce certain penalties and interest. If you cannot pay all of your tax liability at once, you can contact the OTC for other payment options such as payout plans. Top of Electronic Filing (E-File)
If you’ve never filed your tax return electronically, why not try? Join the hundreds of thousands of taxpayers who are saving time and money to file their tax returns without the many headaches often associated with filing a paper return.
Oklahoma Tax Refund Debit Card 1. What does the Debit Card Look Like?
2. How can I activate my refund debit card?
3. Why is a debit card being issued for my refund instead of a check? 4. If I don’t want my refund payment by debit card do I have another option?
5. How can I use my refund debit card free of charge?
6. What do I need to take to the bank to get a teller-assisted cash withdrawal from my refund debit card?
7. What can I do if I forget my PIN number?
8. Is a debit card safe and secure?
9. If I use my refund debit card at a merchant location can I get cash back if my card has a balance that is more than the cost of my purchase?
10. Can I transfer the balance on my refund debit card to my checking or savings account?
11. If I filed my return as married filing jointly will each spouse receive a debit card?
12. If I don’t use my card for a period of time is there a fee?
13. If I lose my card or it is stolen can I get a replacement?
14. If my refund is $500.00 can I withdraw all of it in cash from an ATM machine using my debit card and PIN?
15. Can I check my card balance on-line?
16. Can I use my phone to get my balance?
17. Can I get a balance alert on my cell phone?
18. What do I do with my debit card when I use all of the funds and the balance is zero?
19. Can I send my debit card back to the Tax Commission and request a refund check be mailed to me or request that a credit be added to my account?
20. What will cause the refund debit card to be declined by a business or merchant?
21. What should I do if I receive a debit card for a deceased taxpayer?
1. What does the Debit Card Look Like?
Top of Oklahoma Tax Refund Debit Card 2. How can I activate my refund debit card?
Top of Oklahoma Tax Refund Debit Card 3. Why is a debit card being issued for my refund instead of a check? State law requires disbursements from the State Treasury to be in electronic form. Direct Deposit information was not provided, or was incorrect, on the original filed return so a debit card was issued. The debit card provides another electronic alternative to direct deposit into your checking or savings account. The debit card also provides taxpayers who do not have a bank account with a refund payment option.
Top of Oklahoma Tax Refund Debit Card 4. If I don’t want my refund payment by debit card do I have another option?
You can provide direct deposit information on your original filed Oklahoma tax return and deposit your refund in your checking or savings account. Top of Oklahoma Tax Refund Debit Card 5. How can I use my refund debit card free of charge?
You can use the card anywhere MasterCard is accepted: at the gas station, grocery store, department store, online and many more. You can also take the card and PIN to any bank or credit union that accepts MasterCard and ask the teller for the full amount of the card balance in cash and then deposit it into your checking or savings account. You can also withdraw funds from the card free of charge from any MoneyPass or Comerica Bank ATM location in Oklahoma. Top of Oklahoma Tax Refund Debit Card 6. What do I need to take to the bank to get a teller-assisted cash withdrawal from my refund debit card?
Two important items – You will need to have your activated refund debit card and know the current balance on your card. Visit any MasterCard accepting bank or credit union teller and request a “cash advance” for the available amount of your debit card.
Most banks require some form of ID to prove you are the owner of the card. Some banks also enter your zip code as a verification to access the funds. In these instances give the teller the zip code used on your income tax return. Some people have more than one address such as a PO box and physical address. If you don’t give the teller the zip code from your return the transaction may decline. Please remember that card must be activated prior to taking it to the bank to withdraw the funds.
Top of Oklahoma Tax Refund Debit Card 7. What can I do if I forget my PIN number?
Call 1-888-929-2460, provide your security information for validation and select the PIN option. It will then allow you to select a new PIN.
Top of Oklahoma Tax Refund Debit Card 8. Is a debit card safe and secure?
The debit card can’t be used by anyone until activated by you. It also can’t be used as a debit card without the PIN number. The debit card provides more security than a check sent to your mailbox and it allows for the privacy of your refund amount.
Top of Oklahoma Tax Refund Debit Card 9. If I use my refund debit card at a merchant location can I get cash back if my card has a balance that is more than the cost of my purchase?
You can get cash back at any merchant that offers that option. If you want cash back you must select the debit button and use your PIN. For example, if your refund is $400.00 and the cost of your merchandise is $300.00 you can get the remaining balance of $100.00 in cash or leave the balance on the card to use at another time.
Top of Oklahoma Tax Refund Debit Card 10. Can I transfer the balance on my refund debit card to my checking or savings account?
Yes. You can go online to www.goprogram.com to transfer the card balance to your checking or savings account. It saves a trip to your bank or credit union. Top of Oklahoma Tax Refund Debit Card 11. If I filed my return as married filing jointly will each spouse receive a debit card?
Yes. Each spouse will receive a debit card which can be activated by them with full and equal access to the refund amount.
Top of Oklahoma Tax Refund Debit Card 12. If I don’t use my card for a period of time is there a fee?
Yes. A fee of $2.00 per month will be deducted from the refund amount after 365 days of inactivity. Top of Oklahoma Tax Refund Debit Card 13. If I lose my card or it is stolen can I get a replacement?
Yes. You can call 1-888-929-2460, provide your information and get a free replacement card. Top of Oklahoma Tax Refund Debit Card 14. If my refund is $500.00 can I withdraw all of it in cash from an ATM machine using my debit card and PIN?
Yes. There will be ATM limitations on how much cash can be dispensed in a single transaction. It will likely take multiple transactions to withdraw all of the funds in this example. Some ATM fees may apply unless you use a MoneyPass or Comerica Bank ATM location in Oklahoma.
Top of Oklahoma Tax Refund Debit Card 15. Can I check my card balance on-line?
Yes. You can check your card balance anytime, free of charge, by going to www.goprogram.com.
Top of Oklahoma Tax Refund Debit Card 16. Can I use my phone to get my balance?
You can call 1-888-929-2460 to get the balance. The first two phone balance inquiries per month are free. Subsequent phone inquiries are 25 cents per call.
Top of Oklahoma Tax Refund Debit Card 17. Can I get a balance alert on my cell phone?
Yes. Top of Oklahoma Tax Refund Debit Card 18. What do I do with my debit card when I use all of the funds and the balance is zero?
You should properly dispose of it. It has no remaining value.
Top of Oklahoma Tax Refund Debit Card 19. Can I send my debit card back to the Tax Commission and request a refund check be mailed to me or request that a credit be added to my account?
No. You will not be able to mail the debit card back to request a replacement refund check or credit. If a debit card is returned to the Oklahoma Tax Commission the card will be destroyed to protect the balance on the account. A replacement card will be issued. Top of Oklahoma Tax Refund Debit Card 20. What will cause the refund debit card to be declined by a business or merchant?
The card will decline if the cost of the merchandise is more than the balance of the card. For example, if the refund card has a balance of $300.00 and the merchandise totals $400.00 the card will automatically decline. However, to avoid the decline you must tell the checkout cashier the amount you want applied to the card. In this case, if you want the entire card balance of $300.00 applied, they will enter that amount into their system. The cashier will then allow you to pay the additional amount owed totaling $100.00 by other means. In this example the card will now have a zero balance and can be properly discarded at that point.
Top of Oklahoma Tax Refund Debit Card 21. What should I do if I receive a debit card for a deceased taxpayer?
If you filed a joint return with the decedent you may access the full amount of the refund by using the debit card imprinted with your name.
If you receive a debit card for a deceased taxpayer and did not file a joint return with them contact the debit card provider at 1-888-929-2460. After you activate the card with a PIN number you will hear a set of options. Select option 6 to dispute a balance. Once you are in option 6, select option 3 “dispute a balance”. This will transfer you to a service representative. Inform the representative you have received a debit card for a deceased taxpayer and would like to open a service ticket. You will be sent instructions on how to obtain the refund.
In order to process the request for disbursement of funds from the deceased taxpayer the debit card provider will require a certified Death Certificate of the card account holder and 1 document from the list below will be required:
Top of Oklahoma Tax Refund Debit Card Form 569 Transfer/Allocation of Tax Credit
1. What is Form 569?
2. Who should file Form 569?
3. When does Form 569 need to be filed?
4. How can I file Form 569?
5. What happens if I don't file Form 569?
6. Can I amend Form 569?
7. Can I file Form 569 attached to any other tax return?
8. What documentation is required to be filed with this form to prove the credit is valid?
9. Should I attach a copy of Form 569 to my individual income tax or corporate income tax return as supporting documentation for claiming the credit?
10. What credits are allocable or transferable?
11. I don’t see my credit on page 4 or 5 of the form; does that mean I don’t have to file a Form 569?
13. Do 538-S and 538-H credits qualify for transfer or allocation?
14. If full credit received is not used, will the taxpayer be able to roll it over to a future year? If so, is there a point at which it cannot be rolled over?
15. If I file Form 569, am I still required to file Form 572 for the same credit?
16. If I have a transferable credit I have not transferred by the 20th day of the 2nd month after the close of my tax year, but I know I will be transferring the credit at a later date, do I file Form 569 by its due date without the transferee information?
17. Does Form 569 apply to credits established before July 1, 2011 or to just new credits?
18. If I purchase a credit, how can I guarantee this form has been filed so my credit will not be disallowed?
19. Can I put multiple credits on one Form 569 if I’m transferring or allocating all of the credits to the same person/entity?
20. Does the transferred or allocated total credit have to be above a certain dollar amount before I have to submit this form?
21. Does a new form have to be filed if the credit is transferred or allocated again?
22. If the entity transferring the credit fails to report the transfer, how is the return for the entity claiming the credit handled and can the individual claiming the credit file the form?
23. Where can I get a supplemental schedule? Top of Page
This is a standalone form used to report an income tax credit authorized under Title 68 of the Oklahoma Statutes that has been transferred or allocated on or after July 1, 2011.
Top of Form 569 Transfer/Allocation of Tax Credit
Form 569 must be filed on or before the 20th day of the second month after the tax year in which the transfer or allocation of a credit occurs.
To quickly file Form 569, use the online electronic version of Form 569. You may download Form 569 from the Oklahoma Tax Commission website.
The tax credit may be disallowed for each entity that claims it on its income tax return.
Yes, you can amend Form 569 on both the paper and electronic versions. Simply check the box that says “Amended Report” at the top.
No, Form 569 is a standalone form.
You may view a list of the allocable and transferable credits on page 4 or 5 of Form 569 on the Oklahoma Tax Commission website.
Allocation - The apportionment of tax credits by means of a pass through entity’s structure. Transfer - The conveyance from one person to another. Pass-through Entity - A "pass-through entity", also known as a "flow-through entity" is an organization which regularly distributes a portion of its income to its investors. The way it is set up, usually only the investors are taxed on this income, not the entity itself. An S Corporation, a limited partnership and a limited liability company are examples of a pass-through entity. Shareholder - An individual, group, or organization that owns one or more shares in a company and in whose name the share certificate is issued Partner - A partnership is a relationship between two or more persons who join together to carry on a trade or business. There are two types of business partnership structures:
A General Partnership is an agreement with one or more individuals to jointly own or share profits of a business. There are no limits to the number or type of partners (types of partners include individuals, other partnerships, or corporations).
A Limited Partnership consists of one or more general partners (those who are generally liable for the business) and one or more limited partners. A limited partner is one who has limited liability in the business. This structure must file organizing documents with the Oklahoma Secretary of State. Members - A shareholder of an S-Corporation
A partner in a limited liability partnership
No, the Credit for Refund of Property Taxes (538-H) and Sales Tax Refund (538-S) may not be transferred or allocated.
Certain credits have carryover provisions. Please consult the instructions on the 511CR to determine the number of years unused credits may be carried over. Top of Form 569 Transfer/Allocation of Tax Credit
If a tax credit is transferred on or after July 1, 2011, Form 572 is due thirty days after the credit is transferred. Form 569 is due the twentieth day of the second month following the close of the tax year in which the transfer of the credit occurred.
Form 569 must be filed for any credit transferred or allocated on or after July 1, 2011, regardless of when the credit was established.
The transferor of the credit can provide this information to you.
Yes, file Form 569 to report any tax credit, authorized to be claimed under Title 68 of the Oklahoma Statutes that has been transferred or allocated on or after July 1, 2011.
If the transferor fails to file Form 569, the tax credit may be disallowed. The transferee may not file the return on behalf of the transferor.
23. Where can I get a supplemental schedule? A supplemental schedule is not necessary when using electronic Form 569. If a supplemental schedule is necessary, one should be created using the same format as the applicable Part 3 or Part 4.
Business - Filing Questions
1. How do I obtain forms for filing my business taxes?
2. What if I file, but cannot pay with the report?
3. What if I need to amend a filed report?
4. When a due date falls on a weekend or holiday,
5. Am I considered on-time if my report is postmarked by the due date?
6. Can I file any of my business taxes on this website?
Online filing, through OkTAP, is available for most business taxes. It is the quickest and most efficient method.
Forms can be downloaded from our business tax forms list, requested by calling Taxpayer Assistance at (405) 521-3160 or by picking them up at one of our offices.
Top of Business - Filing Questions
If you find yourself owing taxes on an account and are unable to send the funds with the return, options are available to resolve the payment on these accounts. Please file the report by the due date. You will be billed for the tax balance due plus penalty and interest, this bill explains payment options. If you resolve your account within this billing process, no other contact with the Commission is necessary. If you cannot pay your account in full through the billing process, please contact the Compliance Division of the Oklahoma Tax Commission to set up a suitable payment arrangement.
An amended return should be filed for each reporting period in which errors occurred or amounts require update.
Taxpayers who used the OkTAP online filing system may amend their reports online.
Taxpayers who filed a paper report should file the amended report in the same manner. Please indicate on the top of the report “AMENDED”. Blank business tax forms can be downloaded to assist you. Top of Business - Filing Questions
If a due date falls on Saturday, Sunday or on an observed State holiday, the report is due on the next business day.
The OkTAP online filing system will automatically display the correct due date. Top of Business - Filing Questions
A report is considered to have been filed with and received by the Commission on the date shown by the post office cancellation mark stamped upon the envelope. Top of Business - Filing Questions
Yes, you are able to file and pay online for any of your business taxes using OkTAP. Top of Business - Filing Questions
1. Who files and pays franchise tax?
2. How is Franchise tax calculated?
3. When is franchise tax due?
4. What are the penalties for filing franchise tax late?
5. How do I get a letter of Good Standing and how do I reinstate a corporation?
6. How may I get a list of officers or correct an officer list?
7. Can I file and pay my franchise tax return electronically?
8. When do I file and pay my form 200F Request to Change Franchise Tax Filing Period?
For-profit corporations that do business in the State of Oklahoma are required to file and pay franchise tax. This includes subchapter-S corporations as well as regular corporations. Not-for-Profit corporations are not required to file franchise tax; however, Foreign Not-for-Profit corporations are still required to pay the $100.00 registered Agents fee. LLCs are statutorily exempt from franchise tax.
Top of Franchise Tax Questions
The franchise tax is calculated at the rate of $1.25 for each $1,000.00 of capital employed in or apportioned to Oklahoma. Only those corporations with capital of $201,000.00 or more are required to remit the franchise tax. The maximum amount of franchise tax that a corporation may pay is $20,000.00. Corporations must still file an annual franchise tax return even if their tax liability is zero. Foreign corporations (corporations domiciled outside Oklahoma) are also required to pay a $100.00 registered agents fee even if they have no franchise tax liability.
Franchise tax is due each year on July 1st unless the corporation has elected to change its filing period to match their corporation’s fiscal year. This election must be made prior to July 1st on the state’s online filing system OkTAP or in writing by submitting Form 200F prior to July 1st. If a corporation makes an extension for the purpose of filing their income tax, the filing period for franchise tax is also extended. However, as with income tax, this does not extend the due date for payment of the franchise tax.
A penalty of 10% of the tax due along with interest accruing at the rate of 1.25% per month is assessed if the franchise tax is not remitted by September 15th. For those corporations that have elected to file on a different fiscal year, penalty and interest will begin to accrue on the 15th day of the third month following the close of their fiscal year. For example, a filer would be assessed penalty and interest starting on March 15th if they have a year end of December 31st.
The Oklahoma Tax Commission can issue a Letter of Good Standing upon verification that the corporation is in compliance with franchise tax filings, payments and registered agents fees. A corporation can be reinstated upon verification that all required franchise tax filings, payments and registered agents fees are current. In addition, a onetime $15.00 reinstatement fee is required.
The Taxpayer Assistance Division can provide a list of officers for a registered corporation. As well, updated information as to corrected officers can also be provided to the division.
Yes, OkTAP makes it easy to complete your return, file and pay tax due. Fields are calculated and prepopulated as you fill in information and your officer lists can be easily updated yearly. Taxpayers that file the combined Income/Franchise tax return can also electronically file, but not through OkTAP. Click here for: OkTAP
You must file form 200F no later than July 1st. Once you have filed, you do not have to file again unless you wish to change the filing period. Form 200F can be filed through OkTAP or you can download the form from our website.
Franchise/Corporate Combined Questions
1. Does filing a combined calendar-year Form 512 for 2016 satisfy the franchise tax filing requirement for 2017? 2. If an entity were to make this election, does filing a federal extension automatically extend the franchise tax portion of the return as well? 3. If an entity does not make this election, the due date remains July 1st and won’t be considered late until after September 15th, correct?
4. If an entity elects to combine and file one return for both the franchise and corporate income taxes, is the payment due with the return? Or does the entity get the same treatment as if you didn’t make the election and the payment due is only considered late after September 15th?
5. Once an entity makes an election to file combined, can that election be reversed?
6. Are corporations who are part of a consolidated group able to file combined income/franchise? If so, what form will they file?
7. I did not file a 200-F by the due date for 2016; can we still combine? 8. If the taxpayer elects to file a combined corporate income and franchise tax return and the tax return goes delinquent, is the taxpayer still able to file a separate franchise return so the corporation will not be suspended by the Secretary of State?
1. Does filing a combined calendar-year Form 512 for 2016 satisfy the franchise tax filing requirement for 2017? Yes
Top of Franchise/Corporate Combined Questions
2. If an entity were to make this election, does filing a federal extension automatically extend the franchise tax portion of the return as well? If a corporation makes an extension for the purpose of filing their income tax, the filing period for franchise tax is also extended. However, as with income tax, this does not extend the due date for payment of the franchise tax. Top of Franchise/Corporate Combined Questions
3. If an entity does not make this election, the due date remains July 1st and won’t be considered late until after September 15th, correct?
The statement is correct. Due July 1st, delinquent after September 15th. Top of Franchise/Corporate Combined Questions
If an election is made to file a combined Franchise/Corporate return the Franchise tax is due on the same date as the Corporate Income tax is due. There is no extension to September 15th for the payment of Franchise tax.
If circumstances change in a subsequent year after making the election to combine (Form 200-F) then a request may be made to change the election. That request should be made via e-mail to TaxProfessionalQuestion@tax.ok.gov. Top of Franchise/Corporate Combined Questions
The packet includes instructions for consolidated returns and forms 512-TI or 512-FT.
7. I did not file a 200-F by the due date for 2016; can we still combine? Yes, submit Form 200-F. Top of Franchise/Corporate Combined Questions
8. If the taxpayer elects to file a combined corporate income and franchise tax return and the tax return goes delinquent, is the taxpayer still able to file a separate franchise return so the corporation will not be suspended by the Secretary of State?
1. How do I start a business in Oklahoma?
2. How Do I: Obtain a Sales Tax Permit?
3. How do I know what types of accounts I will need?
4. What if I don't have employees now, but will add them later?
5. Does the Oklahoma Tax Commission have classes to help me set up my business?
6. Does someone come to my business to check my records?
7. Can I register my business online?
8. What if I move my location?
Starting a new business may require you to register with the Oklahoma Tax Commission or a different state, city or county agency. The following steps can help:
Attend a new business workshop & complete the business registration application for the permits and/or accounts you need.
Contact the Secretary of State if you intend to incorporate your business.
Apply to the Oklahoma Employment Security Commission to register for unemployment insurance taxes.
Nonresident Contractors in addition must contact:
Oklahoma Department of Labor , Worker Compensation Division (405) 528-1500 and
County Assessor ’s Office of the county in which the work is to be done. Top of New Business Questions
You may apply for a sales tax permit by completing and filing our Business Registration Packet online.
To present the application in person, attend a Business Tax Workshop or visit one of our offices.
Top of New Business Questions
Attending a Business Tax Workshop provides the answers to understanding which accounts are required for your particular business.
Taxpayer Assistance personnel are also available to respond to your questions. Select the manner that best suits your needs:
You may also choose to visit one of our two locations for assistance.
The Business Registration Application is used to apply for permits and accounts as you need them. You may complete another application when you hire employees. Top of New Business Questions
For a new business or an individual thinking about setting up a business in Oklahoma, the business tax workshop offers information on formation, business structures, steps necessary to incorporate. A step-by-step guide to business registration, bookkeeping techniques, and a line-by-line explanation of the primary business tax forms is also provided. Top of New Business Questions
A tax compliance officer will attempt to contact you during your first six months of doing business. The primary goals of the agent are to verify you have all your permits or accounts needed to do business. They will attempt to answer any questions you may have and will assist you with online filing. Top of New Business Questions
Yes. You can register online at: Business Registration online
Notify us when either a change in location or mailing address occurs. You may provide that information by completing OTC Form BT-115-C-W: Notification of Business Address Change and mailing to:
1. What are my payment options for my business taxes?
3. Does the OTC accept electronic funds transfer/e-checks (electronic)?
4. Can I mail a money order in with my report?
5. What if I cannot pay the amount due when I mail in my report?
7. Will the OkTAP system allow me to pay or just file?
8. If I pay late, does the OTC charge me interest or a penalty?
The Commission will accept payment in any of the following forms: ACH Debit, ACH Credit, credit card, cash, check or money order.
The OkTAP program assists you with payment options. Top of Payment Option Questions
The Commission accepts Visa, MasterCard, Discover and American Express. Payments are accepted online or you may make payments by phone at 1-866-289-0455. Top of Payment Option Questions
Electronic funds transfer/e-checks are accepted for many tax types. Please visit our Online Service Payment Options page for specific tax types and/or to complete a payment. Top of Payment Option Questions
The Commission accepts money orders for payment of all tax types and fees for permits. Please make the money order/cashier’s check payable to the Oklahoma Tax Commission. Be sure to reference your business tax account number, social security number or federal identification number on the face of the document. Top of Payment Option Questions
If you find yourself owing taxes on an account and are unable to send the funds with the return, options are available to resolve the payment on these accounts. Please file the report by the due date and pay any amount you can. You will be billed for the tax balance due plus penalty and interest, this bill explains payment options. If you resolve your account within this billing process, no other contact with the Commission is necessary. If you cannot pay your account in full through the billing process, please contact the Compliance - Collections Division of the Oklahoma Tax Commission to set up a suitable payment arrangement.
Top of Payment Option Questions
The OkTAP filing system accepts electronic funds transfers (EFT) or credit card payments.
The OkTAP filing systems allows you to file the report and make a payment simultaneously. You may also pay a balance due separately.
Interest at 1.25% per month will apply to the tax liability from the due date until the date paid. The penalty amount for all business taxes is 10% of the tax due.
Upon payment of the tax, any taxpayer may request a waiver of the assessed penalty and or interest. Facts surrounding the circumstances that prevented timely filing and or payment should be included when making the request.
1. How do I obtain a sales tax permit?
2. Do I really need a sales tax permit?
3. How do I obtain sales tax rates?
4. When and how do I report and pay sales tax?
5. What is an agricultural permit and do I need one?
6. I sell crafts from my home. Do I need a sales tax permit?
7. I have a service based company. Do I need a sales tax permit?
8. Can I file my sales taxes on this website?
9. What Is Streamlined Sales Tax?
10. What can I buy tax-free with a sales tax permit?
11. I sell goods at craft fairs. What sales tax rate do I charge?
12. I deliver my goods to the end buyer. What sales tax rate do I charge?
13. What if I only have sales once or twice a year to report?
A sales tax permit may be obtained by completing an Application for Sales Tax Permit (Packet A). Packet A is available on our web site.
Online Registration is also available at: Online Business Registration Page
Top of Sales Tax Questions
A sales tax permit is needed if you are selling tangible personal property for monetary or other consideration on an ongoing basis. All consideration received for the sale is included in gross receipts subject to tax. “Tangible personal property” is that which can be seen, weighed, measured, felt or touched or that is in any other manner perceptible to the senses, including electricity, water, gas steam and prewritten computer software for frequent or occasional sales. No permit is issued or required for occasional sales, file a report only when sales are made. Indicate on the Sales Tax Report it is a “casual” sale.
The Oklahoma Tax Commission publishes a list of every sales tax rate and code for each city and county in the state. This list is available on our web site.
For most sales tax permit holders, the sales tax from sales made within the state from the first day of the month through the last day of the month must be remitted to the Oklahoma Tax Commission on or before the twentieth day of the month following the month in which the sale was made.
Oklahoma sales tax law authorizes semi-annual filing when the tax remitted by the vendor does not exceed $50 a month. Semi-annual sales tax reports are due by July 20 th (for the period covering January through June) and January 20 th (for the period covering July through December).
Agricultural permits are cards issued to persons directly involved in farming and ranching exempt from sales tax. Oklahoma residents can obtain these applications from their county assessor’s office. Non-residents can email for further information.
Most services are not subject to sales tax. Top of Sales Tax Questions
Yes. Visit our OkTAP filing site. Top of Sales Tax Questions
Streamlined Sales Tax is an initiative adopted by the State of Oklahoma and many other states to create a nationwide, simplified system to bring uniformity to definitions of items in the sales tax base, significantly reduce the paperwork burden on retailers, and incorporate new technology to modernize many administrative procedures.
Although the sales tax is traditionally viewed as one that is assessed by retailers at the cash register, the Streamlined Sales Tax System also incorporates simplifications aimed at assisting other industries that collect and remit tax on behalf of the state. The simplified system will eliminate much of the guesswork for retailers and states in, among other things, determining the taxability of items and which jurisdiction imposes the tax. Top of Sales Tax Questions
Vendors can purchase merchandise for resale with a sales tax permit. Top of Sales Tax Questions
If you attend craft shows, the tax rate may differ at each location. The promoter of the event will provide you the correct rate.
You will need to collect the rate(s) in effect at the location where delivery occurs.
No permit is issued or required for occasional sales, file a report only when sales are made. Indicate on the sales tax report it is a “casual” sale.
Business Use Tax Questions
2. If I buy goods through the internet or a catalog, do I need to pay use tax?
3. If I buy goods through the internet or a catalog for resale, do I need to pay use tax?
4. How do you know who owes use tax?
5. What form do I use to pay use tax?
6. Why is there a line on my income taxes about use tax?
Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe Oklahoma Use Tax on those items. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases.
Top of Business Use Tax Questions
An Oklahoma sales tax permit is valid for purchase for resale in Oklahoma only. Oklahoma laws apply to Oklahoma sales and use tax only. Vendors in other states are not obligated to accept Oklahoma exemptions. Because the tax is being charged by another state, you may wish to check with that state’s taxing authority.
Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller.
If you are an out-of-state vendor reporting use tax that you have collected from Oklahoma customers, please use the Oklahoma Vendor Use Tax Report.
If you are an Oklahoma consumer that has purchased goods outside the state of Oklahoma where the tax was not charged in another state, please use the Oklahoma Consumer Use Tax Report.
Inclusion of use tax on the income tax return is being done to help increase awareness of and compliance with use tax.
Business Withholding Tax Questions
1. How do I figure the rate to withhold from my employees?
2. Do I need a withholding account or permit?
3. What form do I use to file withholding tax?
4. How often do I need to remit withholding taxes?
5. What if an employee wants to change their withholding rate?
6. Can an employee request to have additional state withholding?
7. Does Oklahoma have a withholding certificate?
8. How should I set up my books for tracking withholding taxes?
9. Can I file withholding taxes on this website?
10. When are the withholding tables released each year?
11. How do I obtain an annual reconciliation for Oklahoma State withholding and where do I file it?
12. Do I withhold income taxes on employees and independent contractors?
The correct amount of Oklahoma income tax to be withheld from each pay period can be found in the Withholding Tables (OW-2) for the current year.
Top of Business Withholding Tax Questions
Most employers are required to withhold Oklahoma income tax from wages earned in Oklahoma. A withholding account is required. Dependent on business structure new accounts will need to be registered either with the Packet A: Oklahoma Business Registration Packet or the Oklahoma Wage Withholding Tax Application.
Oklahoma Wage Withholding is reported on Form WTH10001. Online filing with OkTAP is the quickest & most efficient method of filing this report.
Employers are required to report the income tax withheld according to the following:
Employers who withhold less than $500 per quarter will remit quarterly.
Employers who are required to follow the Federal semi-weekly reporting schedule must report to Oklahoma in the same manner.
All other employers will remit monthly – Online filing with OkTAP is the quickest & most efficient method when making payments and filing reports.
Employees may change their Oklahoma and Federal withholding rates by completing a new Federal Form W-4.
Employees may increase their state withholding by completing a new Federal Form W-4
Oklahoma does not have a withholding allowance certificate.
Bookkeeping techniques are discussed in the Business Tax Workshop.
You may choose to obtain assistance from professionals.
Online filing is available for most business taxes including withholding tax, through the OkTAP system.
Withholding Tables are adjusted when the income tax rates change. Generally, the release occurs during the last week of December.
Please see FAQ section W-2/W-3 Filing and Information (link).
Business owners are required to withhold and pay state withholding tax on wages paid to an employee. Business owners are not required to withhold or pay state withholding tax on payments made to independent contractors.
Guidance as to whether a payee is an employee or independent contractor can be found in the Oklahoma Tax Commission (OTC) Packet OW-2: Oklahoma Income Tax Withholding Tables found on the OTC website at www.tax.ok.gov. Additional guidance can be found on IRS website at www.irs.gov. The Internal Revenue Service (IRS) has a procedure whereby the IRS determines whether a worker is an employee or an independent contractor. View IRS form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding located at www.irs.gov. Determinations made by the IRS will result in the same determination being made by the Oklahoma Tax Commission provided the Oklahoma facts and circumstances are the same as those presented to the IRS.
Income Tax - Corporate Questions
1. Can I file the Oklahoma corporate, fiduciary or partnership income tax return (Form 512, 512-S, 513, 513NR or 514) electronically?
2. Where do I mail my form?
3. When is my return due?
4. How do I find out about tax exempt bonds?
5. How does Oklahoma deal with Federal Bonus Depreciation?
6. How do I report a section 179 expense deduction passed through to a partner or shareholder on a Form 514 or Form 512S?
7. What if I cannot file by the due date?
8. If I cannot pay the amount due, what should I do?
9. What are estimated payments and do I need to make them?
10. How do I change my address with the Oklahoma Tax Commission?
11. What is the carryback/carryforward period for an Oklahoma NOL?
12. How do I get a copy of a past return?
13. How do I claim the Indian Employment Exclusion on my 2010, 2012, 2014 or 2015 Income Tax Return?
14. How do I file an amended return?
Yes, current year Oklahoma corporate, fiduciary or partnership income tax returns (Form 512, 512-S, 513, 513NR and 514) can be filed electronically.
Click here to see which software has been approved to support the filing of the corporate, fiduciary or partnership returns. Top of Income Tax - Corporate Questions
Oklahoma income tax returns, schedules and payments should be mailed to:
Top of Income Tax - Corporate Questions
Generally, Forms 513 and 513NR are due April 15th (or the 15th day of the fourth month following the end of the fiscal year).
Beginning with Tax Year 2016: Generally, Forms 512, 512S and 514 are due no later than 30 days after the due date established under the Internal Revenue Code (IRC). Top of Income Tax - Corporate Questions
A listing of tax exempt bonds is available on our website under the listing of Federal Bonds and Bonds of the State of Oklahoma and Political Subdivisions Thereof.
Federal bonus depreciation received under the provision of the federal Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 This response is based on the statute as of the 2010 Legislative Session. There is no legislation addressing assets placed in service on or after January 1, 2010; therefore, no adjustment is required for those entities who are claiming the 100% bonus depreciation received under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. 50% Federal bonus depreciation received under the provision of the Federal Economic Stimulus Act of 2008 or the Federal American Recovery and Reinvestment Act of 2009
The Oklahoma Legislature passed SB 2034 in 2008 & SB 318 in 2009 requiring a portion of the bonus depreciation to be added back and then reclaimed in a later year for Oklahoma income tax purposes. Corporations and fiduciaries filing income tax returns with the state of Oklahoma will have to add back 80% of any special bonus depreciation received under provisions of the Federal Economic Stimulus Act of 2008 or the Federal American Recovery and Reinvestment Act or 2009. Any amount added back can be reclaimed in a later year. Twenty-five percent may be subtracted in the first taxable year beginning after the bonus depreciation was added back and twenty-five percent in each of the next three taxable years.
For further information, visit our 50% Bonus Depreciation Information page.
50% Federal bonus depreciation received under the provision of the Federal Job Creation and Worker Assistant Act of 2003
No adjustment is required for those entities who are claiming the 50% bonus depreciation received under the Jobs and Growth Tax Relief Reconciliation Act of 2003. 30% Federal bonus depreciation received under the provision of the Federal Job Creation and Worker Assistant Act of 2002
The Oklahoma Legislature passed SB 1415 requiring a portion of the bonus depreciation to be added back and then reclaimed in a later year for Oklahoma income tax purposes. Corporations and fiduciaries filing income tax returns with the state of Oklahoma will have to add back 80% of any special bonus depreciation received under provisions of the federal Job Creation and Worker Assistance Act of 2002. Any amount added back can be reclaimed in a later year. Twenty-five percent may be subtracted in the first taxable year beginning after the bonus depreciation was added back and twenty-five percent in each of the next three taxable years.
For further information, visit our 30% Bonus Depreciation Information page.
The gain on the sale, exchange, or other disposition of property for which a section 179 expense deduction was passed through to partners/shareholders is reported as Supplemental Information on the Federal K-1. For Oklahoma purposes, report such gain on Form 514 or 512S, Part 3, line 6 "other" as additional information for this line provide the following:
date the property was acquired;
date the property was sold;
gross sales price;
cost or other basis plus expense of sale (including the partnership's/s-corporation's basis reduction in the property due to the section 179 expense deduction);
depreciation allowed or allowable (not including the section 179 expense deduction); and amount of section 179 expense deduction (if any) passed through to each partner/shareholder for the property and the partnership's/s-corporation's tax year(s) in which the amount was passed through. If your software has been programmed to report the gain on another line of income in Part 2 or Part 3 of Form 514 or 512S, that is also acceptable. However, provide the same schedule of additional information as mentioned above.
You may request an extension of time to file your Oklahoma income tax return. If you have a valid extension of time to file your Federal return and no Oklahoma tax is owed, your Federal extension automatically extends the due date of your Oklahoma return. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Oklahoma tax is owed, an extension of time to file your Oklahoma return can be granted on Form 504-C.
Keep in mind that an extension of time to file is not an extension of time to pay the tax. An extension is valid only when 90% of the tax is paid by the original due date of the tax return.
If you cannot make the minimum payment or if you would like to make other arrangements, please contact our Compliance Division. Their telephone number and their address will be on the bill(s) you receive.
There will be a one-time delinquent penalty of 5% and interest accruing at 1.25% per month on any tax not paid by the original due date.
You are required to make quarterly estimated tax payments, if you can reasonably expect your tax liability to exceed the amount withheld by $500.00 or more and you expect your withholding to be less than the smaller of 70% of your current year's liability or the tax liability shown on your return for the preceding taxable year of twelve months. Taxpayers who fail to pay estimated tax payments may be subject to interest on the amount underpaid. Forms OW-8-ESC, for filing estimated tax payments, are available for downloading from the income tax forms page of our web site.
If at least 66 2/3% of your gross income for this year or last year is from farming, estimated tax payments are not required.
You may mail your address change to the Oklahoma Tax Commission.
Post Office Box 269060 Oklahoma City, OK 73126
Attention: Income Tax Accounts
Your request should include your name(s) as shown on the return, the primary Social Security number or FEIN, the address on the most current tax return, your current address and your signature.
An Oklahoma net operating loss (NOL) shall be separately determined by reference to Section 172 of the Internal Revenue Code as modified by the Oklahoma Income Tax Act and shall be allowed without regard to the existence of a Federal NOL. Therefore, for additional information, use the Federal instructions for Form 1045 “Application for Tentative Refund” or Federal Publication 536 “Net Operating Losses (NOLs) for Individuals, Estates, and Trusts”.
For 2001 through 2007 and for 2009 and subsequent Oklahoma NOLs, the loss carryback period shall be determined solely by reference to Section 172 of the Internal Revenue Code. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
For a 2008 Oklahoma NOL, the loss carryback shall be limited to a period of two years. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
For 2001 and subsequent Oklahoma NOLs, the loss carryforward period shall be determined by reference to IRC Section 172.
The loss year return must be filed to establish the Oklahoma Net Operating Loss. If the loss is from a pass-through entity, the pass-through entity must also file a tax return.
To obtain a copy or copies of past income tax returns or documents, please complete Form 599: Request for Copy of Income Tax Return. Once complete, mail your form and required payment to:
Oklahoma Tax CommissionPost Office Box 26920Oklahoma City, OK 73126 The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please Contact Us.
Related Link: Form 599: Request for Copy of Income Tax Return. Top of Income Tax - Corporate Questions
Due to the late passing of Federal law regarding the Federal Indian Employment Credit, the Indian Employment Exclusion was not included in the Oklahoma income tax forms/instructions. Please read the instruction below to see if you are entitled to this exclusion and how to claim on your return.
All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be deducted from taxable income. Deduct on the Oklahoma return, an amount equal to the reduction of salaries and wages reported on the Federal return as a result of the Form 8845 "Indian Employment Credit". The deduction allowed shall only be permitted for the tax year in which the Federal credit is allowed, even if not used in such year because of tax liability limit. Enclose a copy of the Federal return, Form 8845 and, if applicable, Form 3800.
Partners and shareholders: Include the partnership's or S corporation's name and ID number and your pro-rata share of the exclusion.
Below is a list of forms and lines numbers for entering such exclusion:
Form 511 Schedule 511-C, Line 6 in 2014 and 2015 (Line 7 in 2010 & 2012) - Enter "99" in the box.
Schedule 511NR-C, Line 6 in 2014 and 2015 (Line 7 in 2010 & 2012) - Enter "99" in the box. Form 512 Schedule A , Line 26, Column B or Schedule B, Line 3. Form 512-S Part 2, Column B, Line 19 or Part 4, Line 3. Form 514 Part 2, Column B, Line 20 or Part 4, Line 3. Top of Income Tax - Corporate Questions
For Corporations who filed a Form 512:
If you are filing an amended 512 for tax year 2013 and thereafter, place an X in the box at the top of the Form 512 as this indicates the return is an amended one.
If you are filing an amended 512 for tax year 2012 and prior, use Form 512X.
For s corps who filed a Form 512S:
If you are filing an amended 512S for tax year 2008 and thereafter, place an X in the box at the top of the Form 512S as this indicates the return is an amended one.
If you are filing an amended 512S for tax year 2007 and prior, use Form 512S and place an "X" on the line next to the form number (512S X), as this indicates the return is an amended one. For partnerships who filed a Form 514:
If you are filing an amended 514 for tax year 2008 and thereafter, place an X in the box at the top of the Form 514 as this indicates the return is an amended one.
If you are filing an amended 514 for tax year 2007 and prior, use Form 514 and place an "X" on the line next to the form number (514X), as this indicates the return is an amended one. For estates who filed on Form 513:
If you are filing an amended 513 for tax year 2008 and thereafter, place an X in the box at the top of the Form 513 as this indicates the return is an amended one.
If you are filing an amended 513 for tax year 2007 and prior, use Form 513 and place an "X" in the "Amended Return" box located at the top of the form.
For trusts who filed on Form 513NR:
If you are filing an amended 513NR for tax year 2008 and thereafter, place an X in the box at the top of the Form 513NR as this indicates the return is an amended one.
If you are filing an amended 513NR for tax year 2007 and prior, use Form 513NR and place an "X" in the "Amended Return" box located at the top of the form.
For organizations exempt from income tax who filed a Form 512E:
If you are filing an amended 512E for tax year 2013 and thereafter, place an X in the box at the top of the Form 512E as this indicates the return is an amended one.
If you are filing an amended 512E for tax year 2012 and prior, use Form 512E and write “Amended” in the top left corner of the form.
If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers is how this section of the website is created.
Income Tax - Individual Questions
1. Who is required to file an Oklahoma individual income tax return?
2. Do I need a Form 511 or a 511NR?
3. Can I file my Oklahoma personal income tax return electronically ?
4. Where do I mail my form?
5. How do I find out about tax exempt bonds?
6. Where do I take the College Saving Plan Deduction?
7. Who is an Oklahoma resident?
8. What are the Oklahoma sources of income taxable to a nonresident?
9. When is my return due?
10. What if I cannot file by the due date?
11. If I cannot pay the amount due, what should I do?
12. Can I claim a portion of my car tag as an itemized deduction on my Federal Schedule A?
13. What are estimated payments and do I need to make them?
14. What is the difference between a "snagged" refund and a warrant intercept?
15. My refund has been intercepted. How can I get information about this?
16. I received a Form 1099-G. Is this income taxable?
17. How do I change my address with the Oklahoma Tax Commission?
18. How do I get a copy of a past return?
19. How do I file an amended return?
20. I am not required to file. How do I get my withholding back?
21. Does Oklahoma Tax all of my retirement income?
22. What is the income tax rate in Oklahoma?
23. Is common-law marriage recognized in Oklahoma?
24. What is the carryback/carryforward period for an Oklahoma NOL?
25. How do I claim the Indian Employment Exclusion on my 2010, 2012, 2014 or 2015 Income Tax Return?
26. Can I get free assistance with preparing and filing my return?
27. What is Identity Theft? Top of Page
Top of Income Tax - Individual Questions
The Form 511 is used for residents. Form 511NR is for part-year or nonresidents.
Click here to see if you qualify to e-file your OK Resident Return for free using OkTAP.
Click here to go to list.
Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The maximum annual deduction is the amount of contributions to all Oklahoma 529 College Savings Plan accounts plus any contributions to such accounts for prior tax years after December 31, 2004, which were not deducted. If a rollover* or non-qualified withdrawal is taken within the same tax year as a contribution is made, the deduction for such contribution must be reduced by the amount of the rollover or non-qualified withdrawal. In no event can this deduction exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding five years. If a rollover* or non-qualified withdrawal is taken during the carryover period, the tax deduction otherwise available must be reduced by the amount of the rollover or non-qualified withdrawal. Deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer's state income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for two different tax years. Enclose proof of your contribution including the name of the beneficiary and the account number.
*For purposes of reducing the deduction, "rollover" means the transfer of funds from the Oklahoma College Savings Plan to any other plan under Section 529 of the Internal Revenue Code.
Contributions must be made to Oklahoma 529 College Savings Plan account(s). Contributions made to another state's college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan account to another, may not be deducted.
If an individual elects to take a rollover on a contribution within one year of the date of the contribution, for which a deduction was taken on the previous year's return, the amount of such rollover is included in income. As used in this, paragraph, "rollover" means the transfer of funds from the Oklahoma College Savings Plan to any other plan under Section 529 of the Internal Revenue Code.
An Oklahoma resident is a person domiciled in this state for the entire tax year. "Domicile" is the place established as a person’s true, fixed, and permanent home. It is the place you plan to return whenever you are away (as on vacation, abroad, on business assignment, on education leave or on a military assignment). A domicile, once established, remains until a new one is adopted.
A nonresident is taxed on the following sources of income:
salaries, wages and commissions for work performed in Oklahoma.
income from an unincorporated business activity conducted in Oklahoma.*
distributive share from subchapter S corporations doing business in Oklahoma.*
distributive share of the Oklahoma part of partnership income, gains, losses or deductions.*
net rents and royalties from real and tangible personal property located in Oklahoma.
gains from the sale or exchange of real property located in Oklahoma.
income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma.
See the exception for the Nonresident Military Spouse who is protected under the Federal Military Spouses Residency Relief Act.
*This includes distributions from Limited Liability Companies (LLCs)
• If you file your return electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from the original due date.
•	If the Internal Revenue Code of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate "disaster designation" as determined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the Account Maintenance Division of the Oklahoma Tax Commission at the number on the bill.
• If the due date falls on a weekend or legal holiday, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed.
You may request an extension of time to file your Oklahoma income tax return. If you have a valid extension of time to file your Federal return and no Oklahoma tax is owed, your Federal extension automatically extends the due date of your Oklahoma return. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Oklahoma tax is owed, an extension of time to file your Oklahoma return can be granted on Form 504-I.
No portion of the yearly fee you pay to register your car in Oklahoma is deductible as personal property tax. None of the fee is based on the car's value.
Note: The Oklahoma motor vehicle excise tax you pay when you purchase a vehicle is deductible as part of the general sales tax. Taxpayers can claim general sales taxes instead of income taxes as an itemized deduction.
You are required to make quarterly estimated tax payments, if you can reasonably expect your tax liability to exceed the amount withheld by $500 or more and you expect your withholding to be less than the smaller of 70% of your current year's liability or the tax liability shown on your return for the preceding taxable year of twelve months. Taxpayers who fail to pay estimated tax payments may be subject to interest on the amount underpaid. Forms OW-8-ES, for filing estimated tax payments, are available for downloading from the income tax forms page of our web site.
If your refund has been intercepted, you will receive written notification from the intercepting agency and the Oklahoma Tax Commission. To receive information regarding your intercepted refund, you will need to contact the agency that has intercepted your refund. The Oklahoma Tax Commission receives no information about the liabilities owed to other state agencies, district courts, municipalities, Department of Human Services, Housing Authorities or IRS.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed. Top of Income Tax - Individual Questions
If your refund has been intercepted, you will receive written notification from the intercepting agency. To get information regarding your intercepted refund, you have to contact the agency that has intercepted your refund.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed. Intercepting agencies might include one of the many state agencies throughout Oklahoma, one of the numerous municipal courts, 77 district courts in Oklahoma, Housing Authorities or the IRS.
If the Form 1099-G is from the Oklahoma Tax Commission with an amount in Box 2, please continue to the next three paragraphs. If it is from the Employment Security Commission with an amount in Box 1, this is for unemployment compensation you received and it is taxable.
You received a Form 1099-G with an amount in Box 2 because you overpaid your state income taxes, which probably resulted in a refund. The taxability of the overpayment depends on whether you itemized deductions in the year that generated the overpayment.
If you itemized in the year that generated the overpayment, all or part of the overpayment will be included in taxable income in the year received. The Federal Form 1040 instruction booklet or the Federal Publication 525 has a worksheet to help you determine the amount of your overpayment that will be taxable.
If you did not itemize in the year that generated the overpayment, none of the refund is taxable. You may disregard the Form 1099-G.
Mail your request to: Oklahoma Tax Commission
Your request should include your name(s) as shown on the return, the primary Social Security number, the address on the most current tax return, your current address and your signature (only one signature is necessary for a joint return).
The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please contact us.
Related Link: Form 599: Request for Copy of Income Tax Return
Beginning with tax year 2013, the Form 511 is used to file an amended resident return. The Form 511X is for tax year 2012 and prior. Part-year and nonresidents use Form 511NR.
How to Complete an Amended Return using Form 511 or Form 511NR - Place an “X” in the Amended Return check-box at the top of the Form, page 1. Complete the amended return. The return contains a line to enter any amount(s) paid with the original return plus any amount(s) paid after it was filed and a line to enter any refund previously received or overpayment applied. Complete Schedule 511-H or 511NR-G “Amended Return Information” on Form 511, page 5 or 511NR, page 6.
Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are deemed paid on the original due date (excluding extensions).
If you are a resident of Oklahoma, you will file on Form 511. If you are a non-resident or part-year resident, you will file on Form 511NR. There is a check the box provision in the name and address section of each form to indicate you do not have a filing requirement. There are instructions in the income tax packet to help you fill out the return properly to ensure you receive a refund of all your withholding.
For social security retirement income, click here. For Civil Service Retirement in Lieu of Social Security, click here.
For military retirement income, click here.
For Oklahoma government or Federal civil service retirement income, click here.
For other retirement income, click here.
Single Taxpayer or Husband and Wife Filing Separate Returns
Joint Filing Husband and Wife, Qualified Widow(er) or Head of Household
Common-law marriage is recognized in Oklahoma.
Note: For tax year 2000 and subsequent, an NOL that is a result of a farming loss may be carried back in accordance with the provisions contained in the Internal Revenue Code. However, the amount of the NOL carryback shall not exceed the lesser of $60,000 or the loss properly shown on the Federal Schedule F reduced by 1/2 of the net income from all other sources other than reflected on Schedule F. Top of Income Tax - Individual Questions
Schedule 511NR-C, Line 6 in 2014 and 2015 (Line 7 in 2010 & 2012) - Enter "99" in the box. Form 512 Schedule A , Line 26, Column B or Schedule B, Line 3. Form 512-S Part 2, Column B, Line 19 or Part 4, Line 3. Form 514 Part 2, Column B, Line 20 or Part 4, Line 3. Top of Income Tax - Individual Questions
Yes, Oklahoma taxpayers who would like assistance with preparing and filing their income tax returns have free help available in many locations across Oklahoma for those who qualify. The VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs have opened sites for the regular filing season to provide income tax assistance to taxpayers who qualify. VITA sites offer free tax help to low- to moderate-income (generally $53,000 and below) people who cannot prepare their own tax returns. TCE sites help low- and middle- income taxpayers with special attention to senior citizens (60 years of age and older). Specially trained community volunteers help taxpayers with their Federal and Oklahoma returns at locations across the state. These volunteers may help with special credits, such as Earned Income Tax Credit, Child Tax Credit and Credit for the Elderly or the Disabled. Most of the locations also offer free electronic filing of the taxpayer’s returns. Individuals taking advantage of e-file will receive their refunds in half the time compared with those who file by paper- and even faster if they use direct deposit for their refund. These sites will be available to help with returns through the regular filing season. Check the Free Income Tax Assistance page to see what necessary documents you will need to bring with you, as well as view a list of site locations around Oklahoma and dates and times that each site is available to assist taxpayers.
27. What is Identity Theft? Visit our Identity Theft page for information on Identity Theft and what you should do if you believe you are a victim of Identity Theft.
Income Tax - Individual Questions for Military
1. As an Oklahoma resident, can I exclude any of my military wages from Oklahoma income tax?
2. As an Oklahoma resident and a Native American, are my military wages exempt from Oklahoma income tax?
3. I am an Oklahoma resident, but not stationed in Oklahoma. Am I required to file an Oklahoma income tax return?
4. I have been stationed overseas. Do I have an automatic extension of time to file my Oklahoma income tax return?
5. As nonresidents stationed in Oklahoma, are we required to file an Oklahoma return?
6. What is my civilian spouse's residency status?
7. Which income tax form should we file?
8. I am an Oklahoma resident married to a nonresident military member. We file a joint Federal return. How should we file in Oklahoma?
9. I am a military resident married to a civilian nonresident. We file a joint Federal return. How should we file in Oklahoma?
10. Where can I find information regarding the Military Spouses Residency Relief Act as it applies to Oklahoma?
An Oklahoma resident who is a member of any component of the Armed Services may exclude 100% of his/her taxable active duty military pay. This includes Reserve and National Guard pay. (Form 511, Schedule 511-C or Form 511NR, Schedule 511NR-C) Note: Any individual who is retired from any component of the Armed Forces may exclude the greater of $10,000 or 75% of their retirement income. (Form 511, Schedule 511-A or Form 511NR, Schedule 511NR-B).
Top of Income Tax - Individual Questions for Military
The income of an enrolled member of a federally recognized Indian Tribe is exempt from Oklahoma Individual Tax when the income is compensation paid to an active member of the Armed Forces of the United States. The income is considered exempt if the member was residing within his tribe's "Indian Country" at the time of entering the Armed Forces of the United States, and the member has not elected to abandon such residence.
When preparing a resident income tax return deduct the exempt income on the exempt tribal income line (Form 511, Schedule A). Top of Income Tax - Individual Questions for Military
Yes, as an Oklahoma resident, you are required to file an Oklahoma return, and be taxed on any income from interest, dividends, salaries, commissions and other pay for personal services regardless of where are you are stationed.
Whenever the filing of a timely income tax return by a member of the Armed Forces of the US is made impracticable or impossible of accomplishment by reason of absence from the State of Oklahoma while on active duty or confinement in a hospital, the time of filing a return and paying an income tax shall be extended to the fifteenth day of the third month following the month in which such individual returns to Oklahoma or is discharged from the hospital.
Every nonresident with gross income from Oklahoma sources* of $1,000 or more is required to file an Oklahoma income tax return.
Sources of Oklahoma income are:
salaries, wages and commissions for work performed in Oklahoma. This does not include non-resident military wages.
income from an unincorporated business activity conducted in Oklahoma. * *
distributive share of the Oklahoma part of partnership income, gains, losses or deductions. * *
distributive share from Subchapter S Corporations doing business in Oklahoma. * *
gains from the sales or exchanges of real property, located in Oklahoma.
income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma. Proceeds which are not money will be taken into account at their fair market value.
* See the exception for the Nonresident Military Spouse who is protected under the Federal Military Spouses Residency Relief Act.
* * This includes distributions from Limited Liability Companies (LLC's)
When the spouse of a military member is a civilian, most states, Oklahoma included, allow the spouse to retain the same legal residency as the military member. They file a joint resident tax return in the military member’s State of Legal Residency (if required) and are taxed jointly under nonresident rules as they move from state to state. If the nonmilitary spouse does not wish to retain the allowed residency of the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living.
Information regarding the Military Spouses Residency Relief Act as it applies to Oklahoma.
Residents should file on Form 511. Nonresident and part-year residents should file on Form 511NR. Both the 511 packet and the 511NR packet (a packet contains the form, instructions and tax tables) can be downloaded from this website.
The Form 511-NR computes Oklahoma taxable income "as if" all the income were earned in Oklahoma. In most cases, a base tax would have been computed using all of your income, both you and your spouse’s. However, your spouse’s military wages are protected under the Soldiers’ and Sailors’ Relief Act. This Act provides that only the military member’s state of residence can tax his/her military wages. Therefore, your spouse’s nonresident military wages are subtracted so they are not included in taxable income and not used to compute the base tax. The rest of your spouse’s income is not protected and therefore is used to compute the base tax.
Since all of your income was not earned in Oklahoma, we can not collect all of the base tax. The base tax is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. The result is your Oklahoma income tax, which is the tax attributable to Oklahoma source income.
You have two options for filing your Oklahoma return(s).
1) File Oklahoma married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions. If the nonresident civilian spouse also has an Oklahoma filing requirement, he/she will file on Form 511NR, using married filing separate rates and reporting his/her income and deductions. Form 574 "Allocation of Income and Deductions" must be filed with the return(s). OR...
2) File as if both, you and your spouse, were Oklahoma residents. Use the "married filing joint" filing status and report all income of both spouses. A tax credit (Oklahoma Form 511TX) may be used to claim credit for taxes paid to the other state. A statement should be enclosed to the return stating the nonresident is filing as a resident for tax purposes only.
On November 11, 2009, the President signed into law the Military Spouses Residency Relief Act (hereinafter, the “Act”) (S.475). The Act is effective for taxable year 2009 and thereafter. It does not affect taxes imposed or paid for 2008 and earlier.
The Act amends the Servicemember Civil Relief Act (hereinafter, “SCRA”) to provide that a spouse shall neither lose nor acquire domicile or residence in a state when the spouse is present in the state solely to be with the servicemember in compliance with the servicemember’s military orders if the domicile is the same for both the servicemember and spouse.
the servicemember is present in Oklahoma in compliance with military orders;
the spouse is in Oklahoma to be with the servicemember; and
A spouse whose wages are exempt from Oklahoma income tax under the SCRA may claim an exemption from Oklahoma withholding tax. Spouses wishing to claim this exemption from income tax may file a Form OW-9-MSE: Annual Withholding Tax Exemption Certification For Military Spouse with their employer. Spouses claiming exemption from Oklahoma income tax should consider the impact on their income tax (and estimated income tax) liability in their domicile state. See further information about the Military Spouses Residency Relief Act in the FAQ below.
Note: In these questions, a legal resident is used to mean domicile.
1. Must the servicemember and the spouse have the same State of legal residence to qualify for the protection afforded under the Act? 2. What is considered Oklahoma Source Income and is therefore subject to tax in Oklahoma for a nonresident servicemember and for the nonresident spouse who qualifies for the protection provided for under the Act? 3. I am stationed in Oklahoma and my wife and I are both legal residents of State X (not Oklahoma). My wife worked in Oklahoma and qualifies for the protection afforded to nonresident military spouses under the Act. We have no other income earned in Oklahoma or from Oklahoma sources. How do we file for a refund of the Oklahoma income tax which was withheld from my spouse’s wages?
Note: Remember wages earned by your nonresident spouse are not considered Oklahoma source income and are not subject to Oklahoma tax. For more information on Oklahoma source income see question #2 above. 4. I am stationed in Oklahoma and my wife and I are both legal residents of State X (not Oklahoma). My wife worked in Oklahoma and qualifies for the protection afforded to nonresident military spouses under the Act. We have at least $1,000 of gross income from Oklahoma sources (such as rental or royalty income; see question #2 above for more examples of Oklahoma source income). How do we complete our Oklahoma income tax return?
Note: Remember wages earned by your nonresident spouse are not considered Oklahoma source income and are not subject to Oklahoma tax. For more information on Oklahoma source income see question #2 above.
5. I am an Oklahoma resident civilian married to a nonresident servicemember. Can I change my State of legal residence to my nonresident servicemember’s state and thereby qualify for the protection provided for under the Act?
6. I am a servicemember whose State of legal residence is State A. Before, being stationed in Oklahoma, I was stationed in State B. While stationed in State B, I met and married my spouse. Can my spouse choose/adopt State A as her State of legal residence and thereby, qualify for the protection provided for under the Act?
7. I am a servicemember whose State of legal residence is State A. While stationed in Oklahoma I met and married my spouse. Is my spouse able to choose/adopt State A as her State of legal residence and thereby, qualify for the exclusion provided for under the Act?
8. If the servicemember has a permanent change of duty station (PCS) and the nonresident spouse remains in Oklahoma, does the spouse lose the protection provided for under the Act? 9. If the servicemember has a temporary duty assignment (TDY), such as a deployment to a war zone, and the nonresident spouse remains in Oklahoma, does the spouse lose the protection provided for under the Act?
1. Must the servicemember and the spouse have the same State of legal residence to qualify for the protection afforded under the Act? Yes, the spouse must maintain the same domicile as the nonresident servicemember. Top of Military Spouses Residency Relief Act
2. What is considered Oklahoma Source Income and is therefore subject to tax in Oklahoma for a nonresident servicemember and for the nonresident spouse who qualifies for the protection provided for under the Act? Oklahoma source income and therefore subject to tax in Oklahoma for a nonresident servicemember and for the nonresident spouse who qualifies for the protection provided for under the Act consists of:
Non-military salaries, wages and commissions for work performed in Oklahoma by the servicemember.
Income from an unincorporated business activity conducted in Oklahoma by either the servicemember or spouse.*
Distributive share of the Oklahoma part of partnership income, gains, losses or deductions by either the servicemember or spouse.*
Distributive share from Subchapter S Corporations doing business in Oklahoma by either the servicemember or spouse.*
Net rents and royalties from real and tangible personal property located in Oklahoma by either the servicemember or spouse.
Gains from the sales or exchanges of real property, located in Oklahoma by either the servicemember or spouse.
Income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma by the servicemember.
*This does not include personal service business income earned by the qualifying nonresident spouse. Examples of personal service business income include the business of a doctor, lawyer, accountant, carpenter or painter (these are examples only, and are not intended to be exclusive or exhaustive). A personal service business generally does not include any business that makes, buys, or sells goods to produce income. Top of Military Spouses Residency Relief Act
3. I am stationed in Oklahoma and my wife and I are both legal residents of State X (not Oklahoma). My wife worked in Oklahoma and qualifies for the protection afforded to nonresident military spouses under the Act. We have no other income earned in Oklahoma or from Oklahoma sources. How do we file for a refund of the Oklahoma income tax which was withheld from my spouse’s wages?
Note: Remember wages earned by your nonresident spouse are not considered Oklahoma source income and are not subject to Oklahoma tax. For more information on Oklahoma source income see question #2 above. Fill out the return according to the "Not Required To File" section of the 511NR instructions. Do not enter anything as income from Oklahoma sources since your wife's wages are protected and not subject to tax by Oklahoma. Be sure to include a copy of your military W-2, your spouse’s W-2, your Leave and Earnings Statement (LES), your Federal income tax return and your resident state’s return.
Top of Military Spouses Residency Relief Act
4. I am stationed in Oklahoma and my wife and I are both legal residents of State X (not Oklahoma). My wife worked in Oklahoma and qualifies for the protection afforded to nonresident military spouses under the Act. We have at least $1,000 of gross income from Oklahoma sources (such as rental or royalty income; see question #2 above for more examples of Oklahoma source income). How do we complete our Oklahoma income tax return?
Complete the Form 511NR according to the 511NR instructions, with the exception of your wife’s wages. Her wages are the only item of income which will be treated differently than provided for in the instructions. Do not enter her wages in the Oklahoma Amount column as the instructions indicate; however, her wages will still be entered in the Federal Amount column as instructed. Enter any Oklahoma withholding shown on the W-2 on the Oklahoma withholding line. Complete the remainder of the return as per the instructions.
When you file your return, be sure to include a copy of your military W-2, your spouse’s W-2, your Leave and Earnings Statement (LES), your Federal income tax return and your resident state’s return.
No, a spouse cannot pick and choose their State of legal residence/domicile. Domicile is the place established as a person’s true, fixed and permanent home. Oklahoma domicile, once established, is presumed to continue unless an individual can show a change has occurred. To effect a change of domicile there must be (a) actual abandonment of the first domicile, coupled with (b) the intention not to return to it and (c) actual residence (physical presence) in another place with intention of making it a permanent home.
One is presumed to retain his Oklahoma residency/domicile if he has:
An Oklahoma Homestead Exemption;
His family remains in Oklahoma;
He retains an Oklahoma drivers license;
He intends to return to Oklahoma; or
He has not abandoned his Oklahoma residence.
No, a spouse cannot pick and choose their State of legal residence/domicile. See response to question #5 above. Top of Military Spouses Residency Relief Act
No, the spouse does not “inherit” the State of legal residence/domicile of the servicemember upon marriage. See response to question #5 above. Top of Military Spouses Residency Relief Act
8. If the servicemember has a permanent change of duty station (PCS) and the nonresident spouse remains in Oklahoma, does the spouse lose the protection provided for under the Act? Yes, the spouse must be in Oklahoma for the sole purpose of being with the servicemember. If the servicemember is transferred and the spouse remains in Oklahoma, this qualification is no longer met. Top of Military Spouses Residency Relief Act
9. If the servicemember has a temporary duty assignment (TDY), such as a deployment to a war zone, and the nonresident spouse remains in Oklahoma, does the spouse lose the protection provided for under the Act?
No, a temporary duty assignment does not change the servicemember’s duty station and therefore does not affect the protection afforded to the spouse under the Act.
You may apply for Oklahoma vehicle title and registration at any tag agency location. Application should be made within thirty (30) days of establishing residency.
Please refer to the Original Oklahoma Titles information for an outline of what is needed to apply for a title. Essentially, you will need evidence of ownership – either your out of state title or registration, as well as proof of Oklahoma - compliant liability insurance coverage (applicable to motor vehicles, only). Used vehicles entering from another state must be physically inspected by the registering tag agency, to verify the vehicle identification number (VIN) and odometer reading.
Please note: If you do not have a negotiable out of state title to surrender to the tag agency, but have other acceptable proof of ownership (i.e. a registration certificate), and/or if the vehicle is not available for the above referenced inspection at time of applying for an Oklahoma title, the vehicle may be registered, with the Oklahoma title placed on hold. That title hold will remain in effect and no Oklahoma title certificate will be generated and issued until 1) a negotiable out of state title is surrendered to Oklahoma and 2) the referenced inspection is completed by an Oklahoma tag agency. Please refer to Original Oklahoma Titles Placed on Hold, for more detailed information.
General titling and registration information may be found in the Motor Vehicle Information section of this site. If clarification or additional information is needed, please feel free to contact the Motor Vehicle Division at (in state toll free telephone) 1-800-522-8165, extension 13221, or (direct telephone)405-521-3221, otcmaster@tax.ok.gov , or any Oklahoma Tag Agency.
Top of Motor Vehicle Questions
Once filed, liens will remain reflected as active in the Motor Vehicle Division computer files until a properly executed lien release is surrendered. If you have a lien release you wish to submit, mail the lien release to: Oklahoma Tax Commission
P.O. Box 269061 Oklahoma CIty, OK 73126
However, if you wish a new title to be issued reflecting the lien is no longer active, take your lien release and title to any tag agency. A new title, without the lien listed, will be processed for a title fee of $11.00. Top of Motor Vehicle Questions
Active duty members of the US armed services who are either Oklahoma residents, or stationed in Oklahoma, are entitled to a reduced annual vehicle registration rate of $21.00, $1.50 insurance verification fee and possible $1.50 mail fee. (Note: When registering at a tag agency, the taxpayer has the option to wait or return later for the registration receipt. Mailing of the receipt is optional.) A completed U.S. Armed Forces Affidavit (Form 779), properly attested to by an officer, and proof of liability insurance, must be submitted. Any tag agency can process the registration.
Oklahoma Sales Tax Holiday Questions
1. What is a sales tax holiday?
2. Why is Oklahoma having a sales tax holiday?
3. When is the Oklahoma sales tax holiday?
4. What items are exempt from sales tax during the sales tax holiday?
5. What items are not exempt from sales tax during the sales tax holiday?
6. Who may make sales tax-exempt purchases?
7. Are all retailers required to participate?
8. Is there a maximum price before an item becomes taxable?
9. What if a retailer has a “bogo”—buy one, get one free sale?
10. What if the retailer or purchaser has a coupon that reduces the purchase price of an item to less than $100?
11. How is an exchange of merchandise handled?
12. Do items placed in layaway qualify for an exemption from sales tax?
13. I am ordering items online. Will these qualify for the sales tax holiday?
14. What if a retailer runs out of an item and offers a raincheck. Will the transaction still be sales tax exempt?
15. On the sales tax report form, where do retailers report the exempt sales made during the sales tax holiday?
16. Is there a listing of items that are exempt?
Top of Oklahoma Sales Tax Holiday Questions
For 2016, the holiday begins at 12:01 am on Friday, August 5, 2016 and ends at twelve midnight on Sunday, August 7, 2016.
Sales of any article of clothing or footwear designed to be worn on or about the human body and the sales price of the article is less than one hundred dollars ($100) are exempt.
9-1-1 Telephone Fee
1. Who owes the 9-1-1 Telephone fee and what is the 9-1-1 Telephone fee?
2. How often is the 9-1-1 Telephone fee due?
3. How do I file/pay the 9-1-1 Telephone fee?
9-1-1 Telephone fees applies to all entities that transact sales of wireless telecommunications in the State of Oklahoma. A $0.75 9-1-1 telephone fee is required to be collected and remitted as follows:
1.	Monthly on each wireless telephone connection and other communication device or service connection with the ability to dial 9-1-1 for emergency calls;
2.	Monthly on each service that is enabled by Voice over Internet Protocol (VoIP) or Internet Protocol (IP) with the ability to dial 9-1-1 for emergency calls; and
3.	On each prepaid wireless retail transaction occurring in this state.
Top of 9-1-1 Telephone Fee
The fee is due by the 20th of each month. For example, fees collected in January 2017 should be reported and paid by February 20, 2017.
You should file and pay electronically using OkTAP. If you are unable file and pay electronically you may also download form PWF20013-A: Oklahoma 9-1-1 Wireless Telephone Fee Return.
Royalty Interest Common Questions
1. Who is subject to the tax?
2. Is the tax on the owners gross or net royalty amount?
3. Is there an application to be completed by the remitter of this tax?
4. What is the prescribed form that is to be used when making the quarterly payments?
5. Can the payment be made by either check or Electronic Funds Transfer (EFT)?
6. Is there a prescribed form to be sent to the State of Oklahoma for the annual reporting of the tax withheld in the previous year? Can this be sent either hard copy or electronically?
7. When are the reports due?
8. I only receive about $80 annually in Oklahoma oil and gas royalty payments. Are there any exemptions for small amounts of annual royalty payments?
9. I need a form to file for my refund of withholding from my royalty payments. What form do I use and where is it available?
10. I currently make estimated payments on the royalty payments I receive. Now I've received a letter from an oil producer saying that I will have withholding taken out of my royalty payments. Isn't this double taxation?
The tax is required to be withheld on all nonresident individual interest owners. Residency for Individual Oklahoma income tax purposes is currently defined Rule 710:50-3-36.
Anyone not meeting the above criteria is considered a nonresident. For corporations and other entities, 68 O.S. Section 2353 (9) defines a resident corporation as one whose principal place of business is in Oklahoma. Nonresident corporations are all corporations that are not resident corporations.
Top of Royalty Interest Common Questions
The withholding is calculated on the gross amount. Gross royalty should be the same as reported for federal income tax purposes on IRS Form 1099.
Yes. If you are going to be remitting the tax withheld you must complete the application.
Oklahoma Tax Commission Form WTR10002 is to be used to remit quarterly royalty withholding. This form is available for download here: Form WTR10002.
The Oklahoma Tax Commission will accept check and/or EFT transactions. The address for mailing remittances is: Oklahoma Tax Commission, PO Box 26860, Oklahoma City, OK 73126-0860. To register for EFT, please call (405) 522-0214 for an EFT Registration Packet.
Currently, royalty payments are required to be reported via Federal Form 1099-MISC or OTC Form 500-A. The transmittal cover sheet provides a space for state income tax withheld. These forms can be submitted either in hard copy or magnetic media.
Reports are due the 30th day of the month following the end of the quarter. Pre-printed forms will be mailed prior to the due date.
There is no exemption for small amounts of royalty payments.
The form that individuals affected by oil and gas withholding should file is the Form 511NR. For corporations, affected by oil and gas withholding should file OTC Form 512 and 512S.For fiduciary, affected by oil and gas withholding should file OTC Form 513NR.Tax forms are available for downloading from our Income Tax forms page.
The withholding amounts that are required to be deducted from royalty payments are considered in lieu of any estimated taxes that you may be currently paying on royalty payments. Please note however that this only affects income generated from the royalty payments. If you have other Oklahoma income you would need to continue to make Oklahoma estimated payments for that income.
Disabled Veteran Exemption Questions
1. Who is eligible for a 100% Veteran disability exemption?
2. If a veteran is unable to shop, can a person serving in a fiduciary capacity make purchases for the qualified veteran?
3. Does the tax exempt card stop upon death of the Veteran?
4. Will all sales tax be exempt for a holder of this exemption card?
5. Does this exemption include tax on cigarettes or gasoline?
6. Does a vendor have to accept the card?
7. Can a qualified holder of this exemption card get a refund of sales tax paid?
8. How do I apply for the Oklahoma sales tax exemption card?
Qualified 100% disabled veterans may obtain an additional card for a household member who is authorized to make purchases on their behalf. An authorized household member includes a qualified veteran’s spouse or other person residing with the qualified veteran. To obtain an additional card, the qualified veteran should complete Form 13-55 and submit it to the address listed on the form.
For further definition and explanation of this exemption, please refer to:
Title 68 O.S. Supp. 2008, Section 1357 (34)
Title 68 O.S. Supp. 2005, Section 2105 (16)
Oklahoma Constitution Article 10, Section 8E
Top of Disabled Veteran Exemption Questions
Yes, the spouse or member of the veteran's household may make purchases on the veteran's behalf.
Yes, all sales taxes, including city and county sales tax, will be exempt.
No, the tax on cigarettes and gasoline is an excise tax, not a sales tax.
With the passage of SB1084, effective August 25, 2006, vendors are now required to accept the Veterans Exemption Card.
If a vendor chooses not to accept the card, they could face a $500 fine.
If you have been denied the exemption, please use Form 13-37 to notify the Oklahoma Tax Commission of the offense.
Downloads: Form 13-37 Notification of Denial of Exemption
Yes, if taxes were paid after the effective date on your exemption card and the receipt date is not over three years prior to the refund request. A refund will not be made if the receipt date is more than three years old or if the receipt date is prior to the effective date on your exemption card. The exemption limit for the DAV is $25,000.00 in taxable sales each fiscal year. The exemption limit for the un-remarried surviving spouse of the DAV is $1,000.00 in taxable sales each fiscal year.
You can download the “Application for Credit or Refund of State and Local Sales or Use Tax” (Form 13-9), complete, attach copies of your receipts and mail to:
P.O. Box 269060
With the passage of SB1084, effective August 25, 2006, vendors are now required to accept the Veterans Exemption Card. If a vendor chooses not to accept the card, they could face a $500 fine. If you have been denied the exemption, please use Form 13-37 to notify the Oklahoma Tax Commission of the offense.
You can download Form 13-37 Notification of Denial of Exemption, complete and mail it to:
Compliance Division, Collections Section
Oklahoma City, OK 73126-9062 If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers are how this section of the website is created. Top of Disabled Veteran Exemption Questions
A 100% disabled veteran from service related injuries must provide the letter from the United States Department of Veterans Affairs, Muskogee, OK certifying that the applicant is a qualifying veteran. Contact the Oklahoma Department of Veteran’s Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit. (This letter is specifically for this Oklahoma benefit.)
There is no fee for the exemption card.
The DAV card and household member cards are effective for the life time of the veteran.
An un-remarried surviving spouse of a 100% disabled veteran from service related injuries must provide a letter from the United States Department of Veterans Affairs, Muskogee, OK certifying that the applicant is the un-remarried spouse of the qualifying veteran. Contact the Oklahoma Department of Veteran’s Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit. (This letter is specifically for this Oklahoma benefit.)
The un-remarried surviving spouse card is effective for the life time of the spouse or until the spouse remarries.
Your letter can be mailed or brought to one of our offices. For security of your personal information it should not be sent by FAX/email.
Mail: Oklahoma Tax Commission, P.O. Box 269057, Oklahoma City, OK 73126-9057
Locations of Offices If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from the taxpayers is how this section of the website is created. Top of Disabled Veteran Exemption Questions
1. Does Oklahoma Tax all of my Social Security Retirement Income?
2. Does Oklahoma Tax all of my Civil Service Retirement in Lieu of Social Security?
3. Does Oklahoma Tax all of my Military Retirement Income?
4. Does Oklahoma Tax all of my Oklahoma Government or Federal Civil Service Retirement Income?
5. Does Oklahoma Tax all of my Other Retirement Income?
Social Security benefits that are included in the Federal Adjusted Gross Income shall be subtracted on your Oklahoma income tax return.
Please see either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR. Top of Retirement Income Questions
Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security
to the extent such benefits are included in the Federal Adjusted Gross Income. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A, line 3 or Schedule 511NR-B, line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name.
Note: Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for this exclusion. However, for retirement benefits containing both a FERS and a CSRS component, the CSRS component will qualify for the exclusion. Provide substantiation for the CSRS component, such as a copy of your Notice of Annuity Adjustment.
See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR Top of Retirement Income Questions
Each individual, may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. (To be eligible, you must have retirement income in your name.) The retirement benefits must be received from the following: the civil service of the United States*, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher's Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursuant to Sections 951 et seq. of Title 19 of the Oklahoma Statutes, the Uniform Retirement System for Justices and Judges, the Oklahoma Wildlife Conservation Department Retirement Fund, the Oklahoma Employment Security Commission Retirement Plan, or the Employee retirement systems created by municipalities pursuant to Sections 48 - 101 et seq. of Title 11 of the Oklahoma Statutes. Enclose a copy of Form 1099-R.
*Do not include any CSRS retirement benefits already excluded on Schedule 511-A, line 3 or Schedule 511NR-B, line 3.
See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR. Top of Retirement Income Questions
Each individual may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. For any individual who claims the exclusions for government retirees on Schedule 511-A, line 5 or Schedule 511NR-B, line 5, the amount of the exclusion cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, line 5 or Schedule 511NR-B, line 5 (if less than zero, enter zero).
1099 Filing and Information
1. Am I required to electronically file my 1099s?
2. Will you follow the EFW2 Social Security Administration Publication No. 42-007 requirements exactly for the 1099s?
3. How soon can I electronically file 1099s?
4. What is the filing deadline for the 1099s?
5. Will you notify me when my file has been processed?
6. Do I need to keep a copy of the 1099 information I send you?
7. What is the largest file size you can accept through OkTAP (Oklahoma Taxpayer Access Point)?
8. My file is larger than 200 MB, how do I send you my file?
9. My file is smaller than 200 MB, can I use Moveit to upload my file?
11. Will I need a logon and password to upload a 1099 file?
12. How do I sign up for a Thrid-Party (no tax account required) account?
13. How do I sign up for a Customer Account?
14. How do I register for a OKTAP account once I have an account with OTC? 15. What web browser software should I use?
16. What file name should I use?
17. Will a “K” (Summary of State Totals for CF/SF) be required?
Top of 1099 Filing and Information
We will accept the exact same file format as shown in EFW2 Social Security Administration Publication No. 42-007.
You may file 1099s electronically beginning November 15th, 2016.
The filing deadline is February 28th, 2017. It is recommended to file early.
No, but you will receive a confirmation number when the file is uploaded.
Moveit is our process for transferring large files. Simply send an e-mail to Security@tax.ok.gov and ask for a Moveit account to process 1099s and our IT security will get an account set up so you can upload your file. Moveit instructions can be found at this link: Moveit instructions will open in a separate document.
No, use OkTAP to upload your file.
Contact OTC at W2ExtensionRequest@tax.ok.gov
Yes, to electronically file a 1099 with Oklahoma you will need either a Customer Account or a Third–Party Account, in addition to an OkTAP account.
By calling our Taxpayer Assistance Division at (405) 521-3160.
You can sign up for a Customer Account via our website (this will require the creation of a tax type account). Click on Online Services on our home page www.tax.ok.gov
Choose Online Filing Businesses
Choose Online Business Registration and the follow online instructions. Once you have a Customer or Third–Party account, you will need to register for an OkTAP account to upload the 1099s. Top of 1099 Filing and Information
14. How do I register for a OKTAP account once I have an account with OTC? Go to our website www.tax.ok.gov click the link that says Businesses
choose OKTAP-Online Account Access from the drop down menu
click the Register Now button and follow the online instructions.
You must have either a Taxpayer or Third-party account to register for an OkTAP account. You must have an OkTAP account to upload a 1099 file.
15. What web browser software should I use?
We suggest you use Internet Explorer 11 to upload your file. If you have an earlier version of Internet Explorer, you can set it to use compatibility mode. Chrome and Mozilla Firefox may not work correctly with our software.
1099MISC_001_2016_999999999.txt
1099K_001_2016_999999999.txt
(1099K = Type of 1099, 001 = file sequence number, 2016 = Tax Year, 999999999 = YOUR FEIN)
1099R_001_2016_999999999.txt
(1099R = Type of 1099, 001 = file sequence number, 2016 = Tax Year, 999999999 = YOUR FEIN)
W-2/W-3 Filing and Information
1. What’s addressed in these FAQs?
2. Who must use these instructions?
3. What if I send you paper W-2s?
4. Do I have to file a paper form W-3/W-2 in addition to my electronic file upload?
5. How many filing options for filing W-2/W-3 forms do I have?
6. What clarifications do I need before I read this publication?
7. What records are forwarded to the OTC?
8. Do I have to register to get a User Identification (User ID) before I send you my file?
9. I don’t have an account with OTC and I’m a preparer. I will need to file W–2s for many employers; will I need to register for a separate account for each employer?
10. I’m a preparer with multiple computers in my office. Will my employees be able to upload W2s at the same time?
11. When is my file due to OTC?
12. What if I can’t file by the deadline?
13. What if I can’t upload my file?
14. What should I do to correct my file that could not be processed?
15. Do I need to keep a copy of the W-2 information I send you?
16. What is the largest file size you can accept through OkTAP?
17. My file is larger than 200 MB how do I send you my file?
18. My file is smaller than 200MB, can I use Moveit to upload my file?
19. Who should I contact if I have questions about processing a file?
20. Must I get a User ID before I submit my file?
21. How do I register for a third–party account?
22. How do I register for an OkTAP account once I have an account with OTC? 23. I have a withholding account with OTC, will I need to register for a third–party account also?
24. I already have an OkTAP account; do I need to register for a third–party account?
25. I already have an OkTAP account do I need to register for another OKTAP account to upload W–2s?
26. How do I Access OkTAP to Enter W–2 Data?
27. How many W–2s can I enter at one time?
28. Does the system automatically generate a W–3 at the end?
29. What file name should I use?
30. What are the data requirements for uploaded files?
31. May I compress the file?
32. What compression software may I use?
33. When may I upload my files using OkTAP or Manual Input?
34. Will you accept corrected W2s and W3s?
35. What edits will cause an upload file to fail?
36. What happens if I save my data and logout of the data entry screens?
37. What is the purpose of the RS, State Wage Record? 38. What is the purpose of the RV, State Wage Record? Top of Page
Instructions for filing Form W–2 Copy 1, For State, City and Local Tax Department Copy and filing Form W–3 information with the Oklahoma Tax Commission (OTC) via electronic filing using the specifications provided. Top of W-2/W-3 Filing and Information
All employers must submit W-2 Copy State Copy and W-3 Reconciliation electronically either through a file upload through OkTAP or manually enter via OkTAP.
Top of W-2/W-3 Filing and Information
You will have these forms sent back to you and you may be penalized.
No. If you submitted a wage report electronically, do not send us the same information on paper forms
File electronically by uploading a file through our OkTAP system.
File electronically by manually data entering a W-2 and W-3 form online through our OkTAP system.
The term W-2 refers to the following, unless otherwise indicated: W-2, - Wage Statement.
The term W-3 refers to W-3 (Transmittal of Wage and Tax Statements for Forms W-2).
All federal and state records.
No, you will just register your company with a third–party account, then you can register for an OkTAP account and bulk upload or data enter as many employers as you need.
Yes, you will have the option to register multiple OkTAP logons for your account so your employees can upload W2s at the same time from multiple computers.
The filing is due by February 28, 2017; we encourage you to file early. Terminating businesses may file at any time. Top of W-2/W-3 Filing and Information
You may request an extension by sending e–mail to W2ExtensionRequest@tax.ok.gov
Make sure your file conforms to the specifications.
Make sure the file conforms to specifications.
Contact W2ExtensionRequest@tax.ok.gov
Yes. OTC follows IRS requirements. The IRS requires that you retain a copy of your W–2 Copy A data or to be able to reconstruct the data for a least four (4) years after the due date of the report.
Moveit is our process for transferring large files. Simply send an e-mail to Security@tax.ok.gov and ask for a Moveit account to process W–2s and our IT security will get an account set up so you can upload your file. Moveit instructions can be found at this link: Moveit instructions will open in a separate document.
No, load your file though OkTAP.
Contact OTC at W2ExtensionRequest@tax.ok.gov.
Call our Taxpayer Assistance Division at (405) 521-3160 and request a third-party account.
22. How do I register for an OkTAP account once I have an account with OTC? Go to our website www.tax.ok.gov, then click the link that says “Businesses,” then choose “OkTAP–Online Account Access” from the drop down menu, then click the “Register Now” button and follow the on–line instructions.
23. I have a withholding account with OTC, will I need to register for a third–party account also?
No, you will be able to register for an OkTAP account with your existing withholding account.
No, use your existing OkTAP account to upload or data enter W–2 and W–3s.
No, use your existing OkTAP account.
Go to our website www.tax.ok.gov, then click the link that says “Businesses,” choose “OkTAP–Online Account Access” from the drop down menu
click the “Register Now” button follow the instructions. choose the link to upload W–2 and W–3s.
The file size limit is 200 MB
No; you will either need to upload a RV and RT record. If you are data entering W–2s you need to data enter a W–3 online.
Data must be recorded in the ASCII-1 character set.
Please ensure that the file is in text format. The file can be a zipped text.
Scan the file for viruses before submitting it to OTC.
We encourage you to file combined reports to avoid creating a separate file for each employer.
We prefer files with record delimiters (CR – Carriage Return followed by LF – Line Feed). Please follow these guidelines for including carriage return/line feeds at the end of each record:
Each record delimiter must consist of a carriage-return/line feed (CR/LF) and placed immediately following position 512. Typically, this is accomplished by pressing the “Enter” key at the end of each record (i.e., after position 512).
The ASCII-1 hexadecimal value for the carriage return character is 0D (zero and letter D); the ASCII-1 hexadecimal value for the line feed is 0A (zero and letter A). The ASCII-1 decimal values for the two characters are 13 and 10, respectively.
Each record should be followed immediately by a single record delimiter.
The file should contain only one submission, beginning with an RA record and ending with an RF Record.
The record length must be exactly 512 bytes.
Yes. We recommend this. It will reduce your transmission time.
Do not compress more than one data file together.
You may use any compression software that will compress your files in .ZIP format.
You may submit files all year. However, initial files received after February 28, 2017 will be considered “late” by OTC.
No. We will not accept any corrected electronic or paper W2s and W3s for the 2016 tax year.
The upload file must contain the records in the correct order, with the correct file length. All FEINs must be numeric. Tax Year must be numeric and all required fields must be populated.
Your data will be saved for one (1) month then will be deleted.
37. What is the purpose of the RS, State Wage Record? The RS record will break out the data related to taxes specific to the State of Oklahoma. For a breakdown of the file layout, click the hyperlink for a pdf. Click here to download table (PDF)
38. What is the purpose of the RV, State Wage Record? The RV record is the State total record. For a breakdown of the file layout, click on the hyperlink for a pdf.
Click here to download table (PDF)