 | Website | https://www.ok.gov/tax/ |
| Where’s My Refund | https://oktap.tax.ok.gov/oktap/web/_/ | |
| Information for Tax Pros | https://www.ok.gov/tax/Tax_Professionals/index.html | |
| ERO Assistance | (405) 521-3133 | |
| Taxpayer Assistance | (405) 521-3160 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Oklahoma follows the Federal mandate that a preparer must e-file individual returns unless they file 10 or fewer returns in a calendar year.
E-File Registration Requirements – Acceptance in the Oklahoma e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and 2 prior tax years
State Only Return Requirements – Oklahoma does not allow e-filing of state-only (“unlinked”) returns. Oklahoma returns must be e-filed with the Federal return.
Amended Returns – Amended returns cannot be e-filed. To amend the Form 511, from the main menu of the Oklahoma return select Heading Information > Other Categories > Amended return. Mail the form to the address printed on the form.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – E-filed returns are due April 20. Paper filed returns are due April 15.
Extensions – Oklahoma allows an automatic six month extension if no additional tax is due and if a federal extension has been timely filed. A copy of the federal extension must be provided with your Oklahoma return. If the federal return is not extended or an Oklahoma liability is owed, an extension of time to file the Oklahoma return can be granted on Form 504-I. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return.
Extension requests cannot be e-filed. To access Form 504-I, from the main menu of the Oklahoma return select Oklahoma Extension of Time To File.
Driver’s License/Government Issued Photo Identification: Oklahoma does not require this information to file the tax return. Providing the information will help confirm the taxpayer’s identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Oklahoma return select Personal Information > Driver’s License Information.
Filing Status Information
The filing status for Oklahoma purposes is the same as on the federal income tax return, with one exception: a married couple who file MFJ on the federal return where one spouse is a full-year Oklahoma resident (either civilian or military) and the other is a full-year nonresident civilian (nonmilitary). In such a case, they can file one of two ways:
- File MFJ. If taxes were paid to another state, a tax credit can be claimed on Form 511TX.
- Each file MFS, with the resident filing Form 511 and the nonresident filing Form 511NR.
If an Oklahoma resident (either civilian or military) and a nonresident military spouse file MFJ on their Federal return, they will also file MFJ on the Oklahoma return, completing Form 511NR and including in the Oklahoma amount column all Oklahoma source income of both the resident and the nonresident.
Residency Status Information for Oklahoma Returns
Residents: An Oklahoma resident is a person domiciled in Oklahoma for the entire tax year.
Part-year resident: A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. In other words, a part-year resident is an individual who move into or out of the Oklahoma during the year.
Nonresidents: A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.
Military Personnel/Military Spouses
Residents: An Oklahoma resident entering military service remains an Oklahoma resident irrespective of where they are assigned duty. They must file a resident return until such time as they establish a permanent residence in another state and have changed their military records on Form DD2058.
Nonresidents: A member of the military who is not an Oklahoma resident, but is stationed in Oklahoma, is not subject to Oklahoma tax on military pay but must report any other income earned in Oklahoma.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
A nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following conditions are met:
- The service member is in Oklahoma in compliance with military orders;
- The spouse is in Oklahoma to be with the service member; and
- The spouse maintains the same domicile as the service member.
However, the following types of income of a nonresident spouse of a nonresident service member are not exempt from Oklahoma income tax:
- Income from an unincorporated business activity conducted in Oklahoma;
- The distributive share of the Oklahoma part of partnership income, gains, losses or deductions;
- The distributive share from Subchapter S Corporations doing business in Oklahoma;
- Net rents and royalties from real and tangible personal property located in Oklahoma;
- Gains from the sales or exchanges of real property, located in Oklahoma.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Oklahoma does not mandate e-file for C Corporation Tax, S Corporation Tax, Fiduciary Tax, and Partnership Information returns. Nonetheless, all of these returns, both original and amended, can be e-filed.
Business Return General Information
Due Dates for Oklahoma Business Returns
Corporations – May 15, i.e., 30 days after the Federal due date.
S-Corporations – April 15, i.e., 30 days after the Federal due date.
Partnerships – April 15, i.e., 30 days after the Federal due date.
Fiduciary & Estate – April 15, or for fiscal year filers the 15th day after the fourth month following the close of the taxable year.
Business Extensions
Corporation – A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return can be granted on Form 504-I. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return. The maximum extension time is six months.
S Corporation – A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return may be granted on Form 504-C. The maximum extension time is six months.
Partnership – A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return. Otherwise, file Form 504-C to extend the time to file the Oklahoma return by six months.
Fiduciary – A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return can be granted on Form 504-C. At least 90% of the tax liability must be paid by the original due date for the return to avoid penalty charges for late payment. The maximum extension time is six months.
Amended Business Returns
C Corporation, S Corporation, Partnership, and Fiduciary – Amending a return does not require the use of a separate form. Rather, the return can be resubmitted but marked as amended. To mark the return amended, from the main menu of the Oklahoma return, select Heading Information > Amended return. Amended returns can be e-filed.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation, S Corporation, Partnership, and Fiduciary returns, schedules, and payments should be mailed to:
Oklahoma Tax Commission – Income Tax
PO Box 26800
Oklahoma City, OK 73126-0800
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.