Country State and City CSV. Here are the “County State City CSV” files. The archive includes: countries.csv which lists country names and the country abbreviations. States.csv includes all US states and their abbreviations; cities.csv has a list of all current US cities. Add one or more column or columns for the cascading select criteria (for example, country, state, city, suburb). Enter the relevant value for each choice in the extra columns. Repeat for each choice list in the hierarchy. CSV downloads Some of our data is provided here in downloadable csv files. For licensing reasons this is only offered for some limited data, which is listed below. Payments are made via Paypal. After we have received the confirmation of your payment, you will receive an automatic email with the corresponding CSV file attached. Country State and City CSV. Here are the “County State City CSV” files. The archive includes: countries.csv which lists country names and the country abbreviations. States.csv includes all US states and their abbreviations; cities.csv has a list of all current US cities.

• Country List Csv
• Country State City List
• World City List

Electronic Filing (E-File)

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A single bot that can do everything. World countries in JSON, CSV and XML and Yaml. World countries in JSON, CSV, XML and YAML. Countries data. This repository contains lists of world countries in JSON, CSV and XML. Each line contains the country: name - common - common name in english. Add the type of the country (country, sovereign state, public body, territory, etc.) add. List of US States in various Rails friendly formats - jasonong/List-of-US-States. List-of-US-States / states.csv. A33bcf3 Jul 23, 2012. Jasonong Added CSV and YAML. 1 contributor. Users who have contributed to this file. Jasonong Raw Blame History. 53 lines (52 sloc) 873 Bytes.

Yes, all current year Oklahoma individual income tax returns can now be filed electronically.

Click here to see which software has been approved to support the filing of resident, nonresident and part-year resident returns.

• Generally, once you have e-filed your income tax return you do not need to mail anything to the Oklahoma Tax Commission. The program used to prepare your return will prompt you to print a signature document to sign and keep with copies of your tax return, W2s and other important tax documents.
• 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.

Here are the top eight reasons why last year more than one million Oklahomans filed their tax returns electronically:

1. It’s easy. You can usually file a state tax return at the same time you electronically file your federal tax return.
2. 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.
3. No more second-guessing yourself. When you file electronically, the computer software or online program guides you through the process step-by-step.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.

• No, one great thing about filing electronically is the process is easy to use and has a low risk of error.
• 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

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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.

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:

• Letters of Probate
• Identification of the Estate Executor/Administrator
• Letters of Administration
• Letters Testamentary
• Small Estate Affidavit

(signature stamp and or seal must be visible on the above documents)

Form 569 Transfer/Allocation of Tax Credit

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Business - Filing Questions

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Franchise Tax Questions

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Franchise/Corporate Combined Questions

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New Business Questions

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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.

Payment Option Questions

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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.

Sales Tax Questions

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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).

Sales tax permit holders whose returns average $2500 or more per month (measured by the previous fiscal year) must participate in the Tax Commission electronic data interchange program.

Business Use Tax Questions

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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.

Business Withholding Tax Questions

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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.

Income Tax - Corporate Questions

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Oklahoma income tax returns, schedules and payments should be mailed to:

Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800

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).

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:

• description of the property;
• 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.

When you file your return, pay what you can with the return. You will receive a bill for the remaining tax, penalty and interest. The bill will offer a minimum payment amount. By making at least this minimum payment amount, you will receive 2 additional bills, offering you the minimum payment due. If you resolve your Income Tax account within this billing process, no other contact with the Oklahoma Tax Commission is necessary.

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.

Mail your request to:
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.

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, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box.
Form 511NR	Schedule 511NR-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box.
Form 512	Part 1, Line 26, Column B or Part 2, Line 3 in 2017 Schedule A , Line 26, Column B or Schedule B, Line 3.(2010, 2012, 2014, and 2015)
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.

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

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Beginning Tax Year 2017, every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption is required to file an Oklahoma income tax return. File Form 511.

Those residents without a filing requirement, but who have Oklahoma taxes withheld (or who have made estimated tax payments) should also file the 511 to get their refund.

Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidence, an Oklahoma return is also required if the Oklahoma part-year resident has a gross income from Oklahoma sources of $1,000 or more. File Form 511NR.

Every nonresident with gross income from Oklahoma sources of $1,000 or more is required to file an Oklahoma income tax return. File Form 511NR.

Those nonresidents without an Oklahoma filing requirement (less than $1,000 Oklahoma gross income), but who have Oklahoma taxes withheld should also file the 511NR. There is a check off area in the name and address section of the form to indicate that there is no filing requirement.

Yes, all current year Oklahoma individual income tax returns can now be filed electronically.

Click here to see which software has been approved to support the filing of resident, nonresident and part-year resident returns.Click Here to see if you qualify to e-file your OK Resident Return for free using OkTAP.
Oklahoma income tax returns, schedules and payments should be mailed to:

Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800

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.

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.

Recapture of Contributions to Oklahoma 529 College Savings Plan

• 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 individual who makes a non-qualified withdrawal of contributions for which a deduction was taken in tax year 2005 or later, such non-qualified withdrawal and any earnings thereon are included in income. If any of the earnings have already been included in your Federal adjusted gross income, do not include those earnings again on this line.

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.

*This includes distributions from Limited Liability Companies (LLCs)

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.

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.

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 the “Amended Return Information” schedule, Schedule 511-I, page 6 (511-H, page 5 for 2013 - 2017) or 511NR-H, page 6 (511NR-G for 2013 - 2017).

Note:
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).

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.

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.

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.

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Below is a list of forms and lines numbers for entering such exclusion:

Form 511	Schedule 511-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box.
Form 511NR	Schedule 511NR-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box.
Form 512	Part 1, Line 26, Column B or Part 2, Line 3 in 2017 Schedule A , Line 26, Column B or Schedule B, Line 3.(2010, 2012, 2014, and 2015)
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.

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.

Income Tax - Individual Questions for Military

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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).

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/her 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).

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 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. * *
• 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.
• 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.

* * This includes distributions from Limited Liability Companies (LLCs)

You will file a joint Oklahoma return, using Form 511NR to allocate the Federal income between Oklahoma and the other state.

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.

Information regarding Military Spouses Residency Relief as it applies to Oklahoma.
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, “MSRRA” ) (S.475). This Act is effective beginning taxable year 2009. 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.

For tax years 2009 – 2017, the spouse must maintain the same domicile as the nonresident servicemember in accordance with MSRRA.
On December 31, 2018, the President signed in to law the Veterans Benefits and Transition Act of 2018 (S. 2248). For tax years 2018 and later, the spouse may elect to use the same residence for tax purposes as the servicemember.

Income Tax
Under the Act, 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 facts are true:

• the servicemember is present in Oklahoma in compliance with military orders;
• the spouse is in Oklahoma to be with the servicemember; and
• the spouse maintains the same residence as the servicemember.

Withholding Tax
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 resident state.

See further information about the Military Spouses Residency Relief in the FAQ below.

Military Spouses Residency Relief (Military Spouses Residency Relief Act & Veterans Benefits and Transition Act of 2018)

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For tax years 2009 – 2017, the spouse must maintain the same domicile as the nonresident servicemember in accordance with the Military Spouses Residency Relief Act.

For tax years 2018 and later, the spouse may elect to use the same residence for tax purposes as the servicemember in accordance with the Veterans Benefits and Transition Act of 2018.

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.

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.

For tax years 2018 and later, a spouse can elect to use the same residence for tax purposes as the servicemember in accordance with the Veterans Benefits and Transition Act of 2018. Such election may be made by filing a nonresident or part year-resident Oklahoma income tax return.

For tax years prior to 2018, 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.

Motor Vehicle Questions

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Simply complete an Application for Duplicate Title(Form 701-7) and mail or deliver to any Oklahoma tag agency. The Application is available for dowloading from the Motor Vehicle Forms section of this website, or may be obtained from any tag agency.

The duplicate title fee is $11.00 + $1.50 mail fee (if applicable). Either current Oklahoma registration, or proof of the record owner’s out of state residency, is required.

If the vehicle (identified by V.I.N.) was left to you in the deceased’s will, the will must first be probated (unless the value of the estate was under $20,000.00. In that event, contact a tag agent or the Motor Vehicle Division for assistance) before any action will be allowed. Once probated, you may present the letters testamentary issued by the court and awarding you the vehicle, along with a copy of the deceased’s death certificate, to any tag agency to transfer ownership of the vehicle into your name.

If the deceased left no will and you are entitled to the vehicle (no other party has a superior claim), you may obtain and complete appropriate title transfer documentation at any tag agency. In addition to these documents, you will be required to provide a copy of the deceased’s death certificate.

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
Motor Vehicle Liens
P.O. Box 269061
Oklahoma CIty, OK 73126

There is no fee to release a lien on our system.

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.

The renewal notice is not needed to renew your vehicle registration. You may renew at any tag agency by presenting the proper remittance and proof of insurance coverage, along with the tag, title or VIN number of your vehicle. Most vehicle registration types may also be renewed online, via the OkCARS registration renewal system.

Please note, you may choose the option of receiving emailed notifications of future vehicle registration expirations via the OkCARS online renewal system, or by notifying your tag agent at time of renewal.

Oklahoma Sales Tax Holiday Questions

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“Clothing” means all human wearing apparel suitable for general use. A nonexclusive list of clothing that is exempt from sales and use taxes follows:

• Aprons, household and shop
• Athletic supporters
• Baby receiving blankets
• Bathing suits and caps
• Beach capes and coats
• Belts and suspenders
• Boots
• Coats and jackets
• Costumes
• Diapers, children and adult, including disposable diapers
• Ear muffs
• Footlets
• Formal wear
• Garters and garter belts
• Girdles
• Gloves and mittens for general use
• Hats and caps
• Hosiery
• Insoles for shoes
• Lab coats
• Neckties
• Overshoes
• Pantyhose
• Rainwear
• Rubber pants
• Sandals
• Scarves
• Shoes and shoe laces
• Slippers
• Sneakers
• Socks and stockings
• Steel toed shoes
• Underwear
• Uniforms, athletic and non-athletic
• Wedding apparel

9-1-1 Telephone Fee

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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.

Royalty Interest Common Questions

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Disabled Veteran Exemption Questions

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Persons who have been certified as receiving compensation at the 100% rate where disability is permanent and where it is service connected as certified by the United States Department of Veterans Affairs are eligible for the exemption. Sales qualifying for the exemption are limited to $25,000.00 per year.

The sales tax exemption for the 100% disabled veterans extends to the surviving spouse of a deceased qualified veteran if the surviving spouse has not remarried. Sales qualifying for the exemption are limited to $1000.00 per year for the surviving spouse.

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:

• Sales Tax:
  Title 68 O.S. Supp. 2008, Section 1357 (34)
• Motor Vehicle:
  Title 68 O.S. Supp. 2005, Section 2105 (16)
• Ad Valorem:
  Oklahoma Constitution Article 10, Section 8E

Yes, the spouse or member of the veteran's household may make purchases on the veteran's behalf.

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.

Senate Bill 46, effective August 24, 2012, expands the sales tax exemption for 100% disabled veterans to include sales to the surviving spouse of a deceased qualified veteran if the surviving spouse has not remarried. Sales qualifying for exemption are limited to $1,000 per year for a qualifying un-remarried surviving spouse.

To receive an exemption card, the applicant must provide to the Taxpayer Assistance Division, Oklahoma Tax Commission, a letter from the U.S. Department of Veterans Affairs {'VA”} that applicant is the surviving spouse of a deceased veteran who was determined by the VA prior to his/her death to be honorably discharged, 100% service-connected, permanent and total disabled. You should contact the Oklahoma Department of Veteran's Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit.

Yes, if taxes were paid after the effective date on your exemption card and the receipt date is not over two years prior to the refund request. A refund will not be made if the receipt date is more than two 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:
Oklahoma Tax Commission
Account Maintenance Division
P.O. Box 269060
Oklahoma City, Ok 73126-9060
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:

Oklahoma Tax Commission
Compliance Division, Collections Section
P.O. Box 269062
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.

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.)

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.

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.
There is no fee for the exemption card.
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

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.

Retirement Income Questions

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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.

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 except:

• Retirement benefits containing both a FERS and a CSRS component, the CSRS component will qualify for the exclusion.
• The FERS Annuity Supplement (as authroized by Chapter 84 of Title 5 of the United States Code) paid to certain FERS retirees until eligible for social security at age 62, will qualify for the exclusion.

See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR
Each individual may exclude 75% of their retirement benefits or $10,000, whichever is greater, but not to exceed the amount included in the Federal Adjusted Gross Income. The retirement benefits must be from any component of the Armed Forces of the United States.

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.

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.

Other Retirement Income:

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).

The retirement benefits must be received from the following and satisfy the requirements of the Internal Revenue Code (IRC): an employee pension benefit plan under IRC section 401, an eligible deferred compensation plan under IRC section 457, an individual retirement account, annuity or trust or simplified employee pension under IRC section 408, an employee annuity under IRC section 403 (a) or (b), United
States Retirement Bonds under IRC section 86, or lump-sum distributions from a retirement plan under IRC section 402 (e). Enclose a copy of Form 1099-R or other documentation.

See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR.

1099/500-B Filing and Information

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• Participate in the IRS Combined Federal/State program.
• Import Bulk 1099 Files via OkTAP (Oklahoma Taxpayer Access Point).
• Use our 1099/500-B data entry program on OkTAP.
• Note: We no longer accept paper 1099s, 501 or 500-B

• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-MISC, Miscellaneous Income
• Form 1099-OID, Original Issue Discount
• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and
• Oklahoma Forms 500-B and accompanying 501 summary form (note these forms are not part of the Combined Federal/State program and must be filed via OkTAP directly)

• Verify it matches the specifications in the IRS Publication 1220 specifications.
• Contact your software company and ask them if the software is capable of creating the Oklahoma 1099 file.
• Remove special characters such as ½ symbol and all punctuation from the file.
• Only text files with a file size of 200 MB or less are accepted.
• It is recommended to use Internet Explorer 11. If you have a version of Internet Explorer older than 11 you can put your browser into compatibility view to upload the file. Mozilla Firefox and Chrome may not work correctly with our software.
• Files must not have passwords or be encrypted.
• One file may be attached and submitted at a time.
• Only submit 1099’s that contain Oklahoma Information.
• Verify your records are in the correct order.
• File must contain “T” transmitter record, “A” payer record, at least one “B” payee record , “C” end of payer record, at least one “K” state total record, and, “F” end of transmission record.
• Each record must be 750 characters.

500-B and 501			Due date (including extensions) of the pass-through entity's income tax return

We encourage you to file early.










Go to our website www.tax.ok.gov
click the link that says Businesses
choose OkTap-Online Account Access

Under Sign Up!
click the link that says Does your business need a username? Click here.
You will need to know your Oklahoma WTH withholding account ID. If you do not know your ID, contact Taxpayer Assistance at (405) 521-3160.

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.


1099MISC_001_2017_999999999.txt
(1099MISC = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
1099K_001_2017_999999999.txt
(1099K = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
1099R_001_2017_999999999.txt
(1099R = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)

If you are submitting multiple types of 1099 files just label the file 1099_001_2017_999999999.txt

W-2/W-3 Filing and Information

Country List Csv

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• File electronically by uploading a file through our OkTap system.
• File electronically by manually entering W-2 data online through our OkTap system.
• File electronically by importing an Excel file in the W-2 data entry program.

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
enter your username and passord and click the “Logon” button.
enter your username and password and click the “Logon” button
choose the link “W2 and W3: Filing Center”

• Contact your payroll software provider and ask if your software is capable of creating the Oklahoma W-2 file.
• Make sure the file conforms to the EFW2 specifications.
• Make sure you have a customized RS and RV record layouts in your file.
• See questions below for additional information.
• Contact OTC at W2ExtensionRequest@tax.ok.gov or call (405) 521-3160 for assistance.

• Contact your payroll software provider and ask if your software is capable of creating the Oklahoma W-2 file.
• Make sure the file conforms to EFW2 specifications.
• Remove all special characters such as the ½ symbol and punctuation.
• Make sure the record length is 512.
• Make sure the CR (carriage return), and LF (line feed) characters are at the end of each record after character 512.
• Make sure you have a customized RS and RV record.
• The file name must end in either .txt or .zip
• Contact W2ExtensionRequest@tax.ok.gov or call (405) 521-3160 for assistance.

• The upload file must contain the records in the correct order, with the correct file length.
• Each record must contain a CR(carriage return) and LF (line feed) characters at the end of each record after character 512.
• All Federal Employer Identification Numbers (FEINs) must be numeric.
• Tax Year must be numeric.
• All required fields must be populated.
• Remove special characters such as ½ and punctuation.

• 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.
• Do not place a record delimiter before the first record of the file.
• Do not place record delimiters after a field within a record.
• 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.

Sales Exemption Inquiry Data Files

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The file should be name using the following format:

SalesExemption.001.account#.mmyy

The account number is the middle 8 digits of your sales tax permit number.
The month and year are the reporting period the data covers.

The data file must include all exemptions taken on the return requested. In situations where no permit number is available:

• Services should be listed and described in column E.

• If a sale was made to a contractor, acting as an agent for an exempt group under Rule 710:65-7-13 & 710:65-19-56, the name of the contractor is to be listed in column E and the name of the exempt group is to be listed in column F.

• Items coded as W – Other Legal Sales Tax Exemptions, a description of the item or name of group should be listed in column E.

• Items listed under cigarettes, gasoline, food stamps, newspapers, coin operated devices, motor vehicle, returned merchandise or sales tax holiday can be lump sum amounts for each of the individual exemption types and do not have to be listed per transaction or customer.

• Customer permit numbers should be typed exactly as shown on the permit

( i.e. exm–12345678–05).

• The permit number field cannot have a number or information that is greater than 15 characters long, including any spaces and dashes.

• Only enter the permit as shown. Extra or missing characters or numbers will fail to match up with the OTC permit data base.

Country State City List

Sales tax codes are 4 digit codes assigned to cities and counties in Oklahoma. If a sale is outside of city limits, the county code should be used. Out of state citystates will use the code 8001.

• City codes can be found at www.tax.ok.gov
• SalesUseLodging Tax Charts can be located in the “Top Downloads” list or under Businesses SalesUse Sales Use Lodging Tax Rate Charts

Line items with an Exemption Code of ‘V’ need to have a description of the type of service provided entered into column ‘E’ where you would normally enter the company name.

Line items with an Exemption Code of ‘W’ that are not to people holding permit numbers will need to have the name of the group, if applicable, or a description of the type of item exempted entered into column E where you would normally enter the company name.

World City List

All cells in the date, exemption code, city code, city, states, zip code and amount columns must be filled in for each data line entered.

The amount column cannot contain formulas or more than two decimal places.

The date range must be for the filing period requested.

The column maximum characters listed for date, exemption code, customer exemption permit number, city code, state and zip code cannot be exceeded.

The data file cannot have headers in the data. Line 1 must be the vendor permit number.
Line 2 must start with a date in column A.

The data file must include all columns (A through J). If there are too many columns or too few columns, the file will reject.

• Select your STS or SVU account. If you have multiple accounts, you will need to select the specific account and period referenced in the letter you received.

• Select the period for which the data file has been requested.

• Click on ‘I Want To’.

• Click on ‘Import Sales Tax Exemption File’.

• Click ‘Browse’, locate the data file on your computer, select the file and click ‘save’.

• Click ‘Submit’.

• Delete the file from the OkTAP system by going to the Attachments tab and removing the correct attachment.

• Correct the errors on your data file.

• Upload the file again through OkTAP.

You may either send an e-mail with a pdf copy of the documentation you wish to provide to otcexemptiondp@tax.ok.gov,
or you can mail it to:

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2501 Lincoln Blvd.
Oklahoma City, OK 73194.

Marketplace Legislation

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1. Post a conspicuous notice on your website or other forum that informs purchasers intending to purchase TPP for delivery to a location within Oklahoma that:
2. sales or use tax may be due in connection with the purchase and delivery of the tangible personal property,
3. Oklahoma requires the purchaser to file a return if use tax is due in connection with the purchase and delivery, and
4. the notice is required by law; and

1. Provide a written notice to each purchaser at the time of each sale that includes all of the following:
2. a statement that sales or use tax was not collected in connection with the purchase,
3. a statement that the purchaser may be required to remit use tax directly to the Oklahoma Tax Commission, and
4. instructions for obtaining additional information from the Tax Commission regarding whether and how to remit use tax. This additional information can be found in the FAQs on the Oklahoma Tax Commission website https://www.ok.gov/tax/ or by calling Taxpayer Assistance at (405) 521-3160.

The notice must be prominently displayed on all invoices and order forms and on each sales receipt or similar documents, whether in paper or electronic form, provided to the purchaser.

A referrer shall post a conspicuous notice on its platform that informs purchasers intending to purchase TPP for delivery to a location within Oklahoma that includes all of the following:

1. Sales or use tax may be due in connection with the purchase and delivery;
2. The person to which the purchase is being referred may or may not collect and remit sales or use tax to the Oklahoma Tax Commission in connection with the transaction;
3. Oklahoma requires the purchaser to file a return if use tax is due in connection with the purchase and delivery and not collected by the person;
4. The notice is required by law;
5. Instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission; and
6. If the person to whom the purchaser is being referred does not collect sales or use tax on a subsequent purchase by the purchaser, the person may be required to provide information to the purchaser and the Commission about the purchaser's potential tax liability.

The notice must be permanently displayed and may include pop-up boxes or notification by other means that appears when the referrer transfers a purchaser to another person to complete the sale.

A remote seller or marketplace facilitator that does not elect to collect and remit Oklahoma sales or use tax shall, no later than January 31 of each year, provide a written report to each purchaser during the immediately preceding calendar year that includes all of the following:

1. A statement that the remote seller or marketplace facilitator did not collect sales or use tax in connection with the purchase and that the purchaser may be required to remit use tax to the Tax Commission;
2. A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the remote seller or marketplace facilitator and delivered to a location within Oklahoma;
3. Instructions for obtaining additional information from the Tax Commission regarding whether and how to remit use tax to the Tax Commission; and
4. A statement that the remote seller or marketplace facilitator is required to submit a report to the Oklahoma Tax Commission that includes the name of the purchaser and the aggregate dollar amount of the purchaser’s purchases from the remote seller or marketplace facilitator.

The annual report form will be accessible on the Tax Commission’s website.

The report shall by mailed by first class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser’s billing address, if known, or if unknown, to the purchaser’s shipping address. If the purchaser’s billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser’s last known e-mail address with a subject heading indicating that important tax information is provided.

A referrer that does not elect to collect and remit the sales and use tax shall, not later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in Oklahoma during the immediately preceding calendar year that includes the following:

1. A statement that a sales or use tax may be imposed by Oklahoma on the transaction;
2. A statement that the remote seller may be required to make the election required by law; and
3. Instructions for obtaining additional information regarding sales and use tax from the Oklahoma Tax Commission.

A remote seller or marketplace facilitator that does not elect to collect and remit Oklahoma sales or use tax shall, no later than January 31 of each year, submit a report to the Oklahoma Tax Commission. The report shall include, with respect to each purchaser from the immediately preceding calendar year, the following:

1. The purchaser's name;
2. The purchaser's billing address and,if different, the purchaser's last known mailing address;
3. The address within this state to which products were delivered to the purchaser;
4. The aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator; and
5. The name and address of the remote seller, marketplace facilitator or marketplace seller that made the sales to the purchaser.

A referrer that does not elect to collect and remit the sales or use tax shall, no later than January 31 of each year, submit the same report to the Oklahoma Tax Commission.

The Commission will make report forms available on its website.Click here to download.

The reports shall be submitted electronically to the Oklahoma Tax Commission via the following e-mail address:OTC_Notice_Reporting_Reports@tax.ok.gov.

1. The Commission shall assess a penalty in the amount of $20,000 or 20% of total sales in Oklahoma during the previous twelve months, whichever is less, against a remote seller, a marketplace facilitator or a referrer that has made or has been deemed to have made an election to comply with the notice and reporting requirements and has failed to comply with those requirements. The penalty shall be assessed separately for each violation but will only be assessed once in a calendar year.
2. A remote seller, a marketplace facilitator or a referrer that makes an election to collect and remit the sales or use tax shall be subject to all the laws with respect to the collection and remittance of such tax and shall be subject to all the penalties and interest levied by law for failing to comply.

Medical Marijuana

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Pass-Through Entity Tax Equity Act

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Plate to Owner

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