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Your Oklahoma income tax return is due April 15th, the same day as your federal return.

However:

·       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 phone number listed 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.

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” checkbox 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.

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.

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.

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.

·       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.

An amended return should be filed for each reporting period in which errors occurred or amounts require updating. 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”.

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 being amended.

·       If you are filing an amended 512 for tax year 2012 and prior, use Form 512X.

For S corporations 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 being amended.

·       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 being amended.

·       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 a 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 being amended.

·       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 a 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 being amended.

·       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 being amended.

·       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 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, the bill will explain payment options. If you resolve your account within this billing process, no other contact with the OTC is necessary. If you cannot pay your account in full through the billing process, please contact the Collections Division to set up a suitable payment arrangement.

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 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.

100% Disabled American Veterans are exempt from sales and use tax ONLY. As well as an additional break on excise tax on vehicle purchases. Cigarettes and tobacco tax is not considered sales tax and therefore is not exempt for DAV’s. Sales tax on prepackaged alcohol purchases is tax exempt for DAV’s. However, if a DAV purchases liquor by the drink, the mixed beverage tax is still applied but the DAV is not charged sales tax. Gasoline taxes are not considered sales tax, so DAV’s are not exempt from paying gasoline tax.

100% Percent Disabled Veterans can apply for sales and use tax exemption online. 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.)

A disabled veteran is exempt from sales tax; however, they are not exempt from the medical marijuana excise tax of 7%.

Yes, the spouse or member of the veteran's household may make purchases on the veteran's behalf if the veteran has a 100% Disabled Veterans 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 a card, visit OkTAP. 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 Resource Center, Oklahoma Tax Commission, a letter from the U.S. Department of Veterans Affairs 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 and the veteran has a tax exemption card. 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 year. The exemption limit for the un-remarried surviving spouse of the DAV is $1,000.00 in taxable sales each year.

You can download the Application Form 13-9 on the Forms page. Vendors are required to accept the DAV exemption card.

If a vendor chooses not to accept the card, they could face a $500 fine.

If you have been denied the exemption, you must use a Disabled American Veterans Notification of Denial of Exemption Form 13-37 to notify the Oklahoma Tax Commission of the offense.

Effective November 1, 2021, the OTC will only accept a claim for a refund of sales tax already paid if the vendor refused to honor the DAV exemption card. In this case, the person eligible for the exemption should submit to the OTC a signed Form 13-37.

OkTAP services include:

• View Public Reports     
• Make A Payment
• Request a Waiver of Penalty and Interest
  
• Submit Documentation
• Identity Verification Pin and Quiz
• Where’s My Refund
• Individual Income Tax Form 511
• Request a Payment Plan
• Apply for Agriculture Exemption
• Apply for Special Fuel Decal
• 100% Disabled Veteran Exemption Permit & Spouse/Household Member
• Register for a Business
• Gross Production Claim Detail
• Importer Verification Number

OkTAP accepts the following types of payments: sales tax, wage withholding tax, individual income tax, alcohol wholesale tax, cigarette wholesale tax, tobacco wholesale tax, prepaid wireless tax, vendor use tax, consumer use tax, mixed beverage tax, vehicle rental tax, lodging tax, telephone surcharge tax, pass-through withholding tax, royalty withholding tax, franchise tax, rural electric tax, rural electric cooperative license, corporate income tax, partnership income tax, fiduciary income tax, gross productions history information fee, three day and blender motor fuel tax, diesel/gas motor fuel tax, special motor fuel tax, storage leakage fund motor fuel tax, CNG/LNG motor fuel tax, parimutuel/pic-six tax, waste tire tax, insurance premium awards tax, insurance premium fund, multiple injury trust fund, self-insured guaranty fund, freight car tax, sales tax permit fee, cigarette wholes permit fee, tobacco wholesale permit fee, coin-operated device decals, special fuel decals. Make a payment at OkTAP

Only Excel .xlms, .xls, .xlsx, and .csv files can be accepted through OkTAP.

You can find a list of all past and current OTC forms here.

• Participate in the IRS Combined Federal/State filing (CF/SF) program. [1099 ONLY with exception to 1099-NEC. 1099-NEC is not part of CF/SF program and must be submitted directly to OTC.]

•  Employer: Upload files via your business OkTAP account.

1.  Log into OkTAP .

2. Select the More... tab.

3. Click the W-2/1099/500 Filing Center link under the Filing Center panel.

4. Select the type of file is being uploaded.

5.  Click the Add hyperlink in the Attachments section to attach your file(s). Only file(s) that pass validation will attach.

6. Click the Submit button.

• Individual: The OTC may request these tax documents by letter. Use your letter ID to upload an individual tax document.

Note: We no longer accept paper forms 1099s, 501, 500-B, W-2
or W-3.

Employer: You may upload or data enter your employees’ W-2s. Upload your files via your OkTAP business account.

1. Login to OkTAP.

2. Select the More tab. Under the Filing Center panel, click the W-2/1099/500 Filing Center link and select your submission type. 

• To enter a single W-2, use the W-2 and W-3: Data Entry link. To enter multiple W-2s, utilize our Excel file feature by clicking Download W-2 Import Sample to review the format. Save the file, enter your employees’ data and click the Import button to upload your file(s). The Excel file must be complete for submission.

• To upload a text file (.txt), use the W-2 and W-3 Import Files link. Click the Add button to attach your file(s).

3. Click the Submit button. You will receive a confirmation number after submission.

Individual: The OTC may request these tax documents by letter. Use your letter ID to upload an individual tax document.

Note: We no longer accept paper forms 1099s, 501, 500-B, W-2
or W-3.