Help Center: Audit Item Documentation

Documentation we need from you:

If active military or veteran:

•  A copy of your Leave & Earning Statement if active military or a copy of form DD-214 if a military veteran.

Only one of these items is required.

Unless active military or veteran, submit any three documents from this list: 

• A copy of your state tax return filed in your state of residency.
• A copy of your receipt(s) of paid personal property tax to another state.
• A copy of your motor vehicle registration in another state.
• A copy of your driver's license.
• A copy of your voter identification.
• A copy of your rental or home mortgage agreement/receipt(s).
• A copy of your children's school records.
• A copy of your receipt(s) for paid utility bills on utility company letterhead showing service dates.

Three documents from the above list is required.

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A detailed schedule showing the state(s) to which the income is attributable and the type, nature, and source of the income.
• A copy of the federal return, including all applicable schedules and documents and proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A copy of your federal Schedule A
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR 
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR
• Proof of acceptance from the IRS.
• A copy of your federal Child Care Credit Schedule (if applicable).

All items are required

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR 
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A copy of your form 511-TX for each state you are claiming a credit for.
• A copy of your other state's return for each state you are claiming a credit for, including copies of your W2s.

All items are required

Documentation we need from you:

• A copy of your form(s) W-2, 1099, K1 or other withholding statements.

Documentation we need from you:

• A copy of your form(s) 1099 showing the amount of interest income and the name of the obligation from which the interest is earned. 

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR 
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• A copy of your Form CSA 1099-R or CSF 1099-R
• Notice of Annuity Adjustment and if applicable Annuity Supplement Information
• Annuity Statement with Code 67
• Letter from OPM showing the breakdown of FERS and non-FERS components

Any one of these items is required.

Documentation we need from you:

• A copy of your form(s) 1099-R.

Documentation we need from you:

• A copy of your form(s) 1099-R.

Documentation we need from you:

• A copy of your form(s) 1099-R.

Documentation we need from you:

• A copy of your form(s) RRB-1099-R.

Documentation we need from you:

• A copy of your form 1040 or 1040-SR 
• Proof of acceptance from the IRS.
• A copy of Oklahoma Form 511-NOL or 511-NR-NOL

All items are required.

Documentation we need from you:

• A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax year.
• A copy of the trust deed, or other legal document which proves residence on Tribal land during the tax year.
• A copy of the trust deed, or other legal document which proves employment on Tribal land during the tax year.

All items are required.

Documentation we need from you:

• A copy of completed Form 561 or 561NR.
• A copy of your Form 1040, 1040X or 1040-SR with Schedule D 
• Proof of acceptance from the IRS.
• Copies of applicable IRS Forms: 4797, 6252, 8949, K1, 1099-B, Bill of sale for property bought and sold.

All items are required.

Documentation we need from you:

• A copy of your form(s) 1099 showing the amount of interest income and the name of the obligation from which the interest is earned. 

Documentation we need from you:

• A copy of your form 1040, 1040X or 1040-SR 
• Proof of acceptance from the IRS.

All items are required.

Documentation we need from you:

• Completed Form 566.
• A copy of your diploma and/or transcript from accredited program.
• Proof of dates of employment, such as paycheck stubs, or job acceptance letter if employer changed during the calendar year.

All items are required.

Documentation we need from you:

• A copy of your canceled check or receipt for the donation or letter from OMRF (Oklahoma Medical Research Foundation) or other Oklahoma organization with donation amount.

Documentation we need from you:

• Completed form 564.
• A copy of your diploma and/or transcript from an ABET accredited program or for 2021 forward, allowable documents include a masters degree from ABET and Engineer License number from Oklahoma State Board of Licensure from Professional Engineers and Land Surveyors.
• If employer changed during the calendar year, provide proof of dates for break in service between employers (such as pay check stubs, employment records or letter form employer).

All items are required.

Documentation we need from you:

• A copy of your canceled check or receipt for the donation or letter from OU Stephenson's Cancer Center with donation amount.

Documentation we need from you:

• Completed form 584.
• A copy of your diploma and/or transcript from an ABET accredited program.

All items are required.

A 1099 is a form that reports various types of income other than wages, salaries and tips.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       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.]

·       Upload files via your business OkTAP account.

·       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.

You must test your 1099 federal form file through the IRS file test system. You can find more information at www.irs.gov, or in IRS Publication 1220.

Depending on the type of state return, you may need to submit one or more of the following federal forms with your Oklahoma tax return:

·       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-NEC, Nonemployee Compensation

·       Form 1099-OID, Original Issue Discount

·       Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and

·       W-2

·       W-3

*Please Note: Oklahoma Form 500-B and accompanying 501 summary form are not part of the Combined Federal/State program and must be filed via OkTAP directly.

Note: If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. We encourage you to file early.

Yes, you will not be able to obtain copies from the OTC.

You may submit files throughout the year for the current filing year.

Paper copies of these documents are not accepted.

Not all Oklahomans are eligible to receive an OTC 1099-G. Only taxpayers who both:

• Itemize their deductions, i.e. utilize a federal 1040 Schedule A instead of using the standard deduction amounts for both federal and state income tax returns.
• Receive a refund from the OTC.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

• Verify your document matches the IRS Publication 1220 specifications.
  
• Contact your software company and ask them if the software is capable of creating the Oklahoma 1099, W-2 or W-3 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. 
  • If your file is larger than 200 MB, please email security@tax.ok.gov for assistance.
• Files must not have passwords or be encrypted.
• One file may be attached and submitted at a time.
• Only submit files 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.

Yes, to electronically file a 1099 within Oklahoma follow these steps: 

1. Register your business, customer or third-party account at OkTAP.  Or sign up for a third-party (no tax account required) account by calling our Taxpayer Resource Center at 405.521.3160, option 6 and ask for a BT120.
2. Create an OkTAP Logon: 
   
   1. Visit OkTAP
   2. Under ‘Business Login, click "Don't have a logon? Register here"
      
   3. Follow the instructions at OkTAP

You will need to know your Oklahoma withholding account ID. If you do not know your ID, contact our Taxpayer Resource Center at 405.521.3160.

You may file the previous fiscal year’s files electronically at any time after January 1.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

1099-INT Interest Income

1099-DIV Dividends and Distributions

1099-OID Original Issue Discount

1099-B Proceeds From Broker and Barter Exchange Transactions

1099-G Certain Government Payments

1099-MISC Miscellaneous Income

1099-NEC Non Employment Compensation

A 500-B is a report of nonresident member income tax withholding.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       Upload files via your business OkTAP account.

·       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.

You may file the previous fiscal year’s files electronically at any time after January 1.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

You may submit files throughout the year for the current filing year.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

Download the 500-B/501 file specifications for a file upload.

·       Verify your document matches the IRS Publication 1220 specifications.

·       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.

•  
  • If your file is larger than 200 MB, email security@tax.ok.gov for assistance.

·       Files must not have passwords or be encrypted.

·       One file may be attached and submitted at a time.

·       Only submit files that contain Oklahoma information.

·       Verify your records are in the correct order.

Note: If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. We encourage you to file early.

Yes, you will not be able to obtain copies from the OTC.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

Paper copies of these documents are not accepted.

The term W-3 refers to W-3 Transmittal of Wage and Tax Statements for Forms W-2.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       Upload files via your business OkTAP account.

·       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.

·       Verify your document matches the IRS Publication 1220 specifications.

·       Contact your software company and ask them if the software is capable of creating the Oklahoma 1099, W-2 or W-3 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.

•  
  • If your file is larger than 200 MB, email security@tax.ok.gov for assistance.

·       Files must not have passwords or be encrypted.

·       One file may be attached and submitted at a time.

·       Only submit files that contain Oklahoma information.

·       Verify your records are in the correct order.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

You may submit files throughout the year for the current filing year.

Yes, click here for the customized RV record layout specific to the State of Oklahoma.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

If you are uploading a file, the system will not automatically generate a W-3, you will need to upload a RV and RT record. If you are data entering W–2 data into the program, it will calculate the W–3 information for you at the end of the data entry session.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

You may file the previous fiscal year’s files electronically at any time after January 1.

Yes, you will not be able to obtain copies from the OTC.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

Paper copies of these documents are not accepted.

The term W-3 refers to W-3 Transmittal of Wage and Tax Statements for Forms W-2.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       Upload files via your business OkTAP account.

·       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.

·       Verify your document matches the IRS Publication 1220 specifications.

·       Contact your software company and ask them if the software is capable of creating the Oklahoma 1099, W-2 or W-3 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.

•  
  • If your file is larger than 200 MB, email security@tax.ok.gov for assistance.

·       Files must not have passwords or be encrypted.

·       One file may be attached and submitted at a time.

·       Only submit files that contain Oklahoma information.

·       Verify your records are in the correct order.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

You may submit files throughout the year for the current filing year.

Yes, click here for the customized RV record layout specific to the State of Oklahoma.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

If you are uploading a file, the system will not automatically generate a W-3, you will need to upload a RV and RT record. If you are data entering W–2 data into the program, it will calculate the W–3 information for you at the end of the data entry session.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

You may file the previous fiscal year’s files electronically at any time after January 1.

Yes, you will not be able to obtain copies from the OTC.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

Paper copies of these documents are not accepted.

The term W-2 refers to W-2 Wage and Tax Statement.

The term EFW2 refers to Social Security Administration Publication No 42-007.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       Upload files via your business OkTAP account.

·       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.

·       Verify your document matches the IRS Publication 1220 specifications.

·       Contact your software company and ask them if the software is capable of creating the Oklahoma 1099, W-2 or W-3 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.

•  
  • If your file is larger than 200 MB, email security@tax.ok.gov for assistance.

·       Files must not have passwords or be encrypted.

·       One file may be attached and submitted at a time.

·       Only submit files that contain Oklahoma information.

·       Verify your records are in the correct order.

The filing deadline for W-2s is January 31. 

Note: If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. We encourage you to file early.

Yes, you will not be able to obtain copies from the OTC.

You may submit files throughout the year for the current filing year.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

Yes, click here to see the customized RS record layout specific to the State of Oklahoma.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

Yes, request an extension by e-mailing your request to w2extensionrequest@tax.ok.gov.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

You may file the previous fiscal year’s files electronically at any time after January 1.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

Yes, we have a W–2 correction program. You must use the same OkTAP login as you used to enter the original W–2.

Paper copies of these documents are not accepted.

The term W-3 refers to W-3 Transmittal of Wage and Tax Statements for Forms W-2.

If you have received a letter from the OTC requesting submission of additional tax document, visit OkTAP.

·       Upload files via your business OkTAP account.

·       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.

·       Verify your document matches the IRS Publication 1220 specifications.

·       Contact your software company and ask them if the software is capable of creating the Oklahoma 1099, W-2 or W-3 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.

•  
  • If your file is larger than 200 MB, email security@tax.ok.gov for assistance.

·       Files must not have passwords or be encrypted.

·       One file may be attached and submitted at a time.

·       Only submit files that contain Oklahoma information.

·       Verify your records are in the correct order.

No, but you will receive a confirmation number when the file is uploaded. You will be contacted by email if there is a problem.

If you are a tax preparer you can use your OkTAP account to upload as many of your client’s documents as you like.

You may submit files throughout the year for the current filing year.

Yes, click here for the customized RV record layout specific to the State of Oklahoma.

Yes, unless you participate in the Combined Fed/State program. In the Fed/State Program, the IRS Governmental Liaison function facilitates and expands joint tax administration relationships between the IRS and state taxation authorities.

If you are uploading a file, the system will not automatically generate a W-3, you will need to upload a RV and RT record. If you are data entering W–2 data into the program, it will calculate the W–3 information for you at the end of the data entry session.

Yes, just leave that field blank. The transmitter control code is used by the Combined Fed/State program, not by OkTAP.

You may file the previous fiscal year’s files electronically at any time after January 1.

Yes, you will not be able to obtain copies from the OTC.

No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.

Paper copies of these documents are not accepted.