Help Center: Individuals Income Tax

Oklahoma Residents:

If you were a resident of Oklahoma for the full year and your income exceeds the amount for the filing status listed below, you are required to file an Oklahoma income tax return. If you have withholding, estimated payments or qualify for a refundable credit, you should file a return for a refund. To file your return, complete Form 511 Oklahoma Resident Individual Income Tax Return.

 

Oklahoma Filing Requirements

You must file a return if your gross income exceeds the amount shown.

 

      Filing Status, Gross Income

      •  Single, $7,350

      •  Head of Household, $10,350

      •  Married Filing Jointly, $14,700

      •  Married Filing Separately, $7,350

      •  Qualifying Widow(er)
          with dependent child, $13,700

 

Oklahoma Filing Requirements for Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, you must file a return if your gross income exceeds the amount shown.

 

      Marital Status, Gross Income

      •  Single Dependents, $6,350

      •  Married Dependents, $6,350

 

Part-Year and Nonresidents

The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were earned in Oklahoma, using Form 511-NR. The Federal Adjusted Gross Income (AGI) will be adjusted using the Oklahoma adjustments, allowed in 68 OS Sec. 2358, to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. After the taxable income is calculated, it is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax.

 

Part-Year Resident Requirements:

Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000 or more. To file your return, complete Form 511-NR Oklahoma Nonresident/Part-Year Income Tax Return.

 

Nonresident Requirements:

Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return. A nonresident partner may elect to be included in a composite partnership return; see Rule 710:50-19-1. To file your return, complete Form 511-NR Oklahoma Nonresident/Part-Year Income Tax Return.

 

No Oklahoma Filing Requirement:

Nonresidents who do not have an Oklahoma filing requirement, but had Oklahoma tax withheld or made estimated tax payments should complete the Form 511-NR.

To obtain a copy of past income tax returns or documents, please complete Form 599 Request for Copy of Income Tax Return. Once complete, mail your form and required payment to:

Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126

The fee structure is outlined on Form 599 dependent upon the number or years/returns you are requesting. For current Oklahoma tax forms, visit the Forms page.

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.

When you file your return, pay what you can with the return. You will receive a billing notice that will include the remaining tax, penalty and interest. You can set up a payment plan on OkTAP.

Follow the prompts to determine if you qualify for a payment plan. The Letter ID from the billing letter you received will give you access to set up a payment plan.

If you are in need of other payment arrangements, please contact the OTC at the phone number located on the billing notice you received.

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 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. Use Form OW-8-ES for filing estimated tax payments. If at least 66% or two-thirds of your gross income for this year or last year is from farming, estimated tax payments are not required.

Oklahoma tax rates are the same for residents, part–year residents, and nonresidents. Visit the pay taxes page to learn more.

You may mail your address change to:

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

 

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.

Common-law marriage is recognized in Oklahoma.

View our identity theft information and tips on what you should do if you believe you are a victim of identity theft on our website.

For more information regarding the college savings plan deduction included in Oklahoma 529 College Savings Plan, visit https://www.ok4saving.org.  

68 O.S. Section 2357.206

Beginning with tax year 2022, the annual credit cap for contributions to eligible scholarship-granting organizations is increased from $3.5 million to $25 million, plus suspended credits. The annual credit cap for contributions to eligible educational improvement grant organizations, eligible public school foundations and public school districts is increased from $1.5 million to $25 million. In addition to the $25 million cap, the credit amount is limited to $200,000 of credits per public school districts and per public school foundations annually. The Tax Commission shall determine the percentage of the contribution which establishes the proportionate share of the credit which may be claimed by any taxpayer so that the maximum credits authorized are not exceeded.

 

2023

Scholarship-granting organization

For tax year 2023, the full amount of the statutory credit is available for donations to an eligible scholarship-granting organization.

 

Educational improvement grant organization

For tax year 2023, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization.

 

Public school district or public school foundation ($200,000 per public school district or per public school foundation cap)

For tax year 2023, the full amount of the statutory credit is available for donations to all public school districts or public school foundations.

 

2022

Scholarship-granting organization

For tax year 2022, the full amount of the statutory credit is available for donations to an eligible scholarship-granting organization.

 

Educational improvement grant organization

For tax year 2022, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization.

 

Public school district or public school foundation ($200,000 per public school district or per public school foundation cap)

For tax year 2022, the full amount of the statutory credit is available for donations to all public school districts or public school foundations.

68 O.S. Section 2357.206

For tax years 2013-2021, the aggregate credits cannot exceed $3.5 million annually for donations to an eligible scholarship-granting organization and $1.5 million annually for donations to an educational improvement grant organization.  If total combined credits claimed for contributions to one organization exceed the cap for that organization, credits not claimed for the other organization may be allocated to the first organization, but no more than $5 million in total credits may be claimed annually.  If the Tax Commission determines the total combined credits claimed for contributions to both eligible scholarship-granting organizations and eligible educational improvement grant organizations exceed $5 million, the Tax Commission shall determine the percentage of the contribution which establishes the proportionate share of the credit which may be claimed by any taxpayer so that the maximum credits authorized are not exceeded.  The credit cannot reduce the tax liability of the taxpayer to less than $0, but any credits allowed but not used in any tax year may be carried over to each of the three (3) years following the year of qualification.

 

 

2021

Scholarship-granting organization

For tax year 2021, contributions made to scholarship-granting organizations must be multiplied by 85.6% before the applicable percentage (either 50% or 75%) is applied to calculate the credit. Credits limited under the 85.6% limitation may be carried over to the next tax year. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

Educational improvement grant organization

For tax year 2021, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

2020

Scholarship-granting organization

For tax year 2020, contributions made to scholarship-granting organizations must be multiplied by 83.4% before the applicable percentage (either 50% or 75%) is applied to calculate the credit. Credits limited under the 83.4% limitation may be carried over to the next tax year. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

Educational improvement grant organization

For tax year 2020, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2019

Scholarship-granting organization

For tax year 2019, contributions made to scholarship-granting organizations must be multiplied by 79.9% before the applicable percentage (either 50% or 75%) is applied to calculate the credit. Credits limited under the 79.9% limitation may be carried over to the next tax year. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

Educational improvement grant organization

For tax year 2019, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2018

Scholarship-granting organization

For tax year 2018, contributions made to scholarship-granting organizations must be multiplied by 91.1% before the applicable percentage (either 50% or 75%) is applied to calculate the credit. Credits limited under the 91.1% limitation may be carried over to the next tax year. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

Educational improvement grant organization

For tax year 2018, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2017

Scholarship-granting organization

For tax year 2017, contributions made to scholarship-granting organizations must be multiplied by 86.5% before the applicable percentage (either 50% or 75%) is applied to calculate the credit. Credits limited under the 86.5% limitation may be carried over to the next tax year. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

Educational improvement grant organization

For tax year 2017, the full amount of the statutory credit is available for donations to an eligible educational improvement grant organization, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2016

For tax year 2016, the full amount of the statutory credit is available, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2015

For tax year 2015, the full amount of the statutory credit is available, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2014

For tax year 2014, the full amount of the statutory credit is available, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

 

2013

For tax year 2013, the full amount of the statutory credit is available, which is generally 50% of the amount of contributions. The amount of credit is not to exceed $1000 for a taxpayer filing single or $2000 for a taxpayer filing jointly.

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

 

While the OTC cannot move the filing deadline, taxpayers who file on or before June 15, 2021 for tax year 2020 will not be penalized for late filing. Therefore, if you don't think you can file & pay by June 15, you should file for an extension. Use this link for more information.

 

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.

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. For current Oklahoma tax forms, visit the Forms page.

Keep in mind that an extension of time to file is not an extension of time to pay the tax. An extension is valid only when 90% of the tax is paid by the original due date of the tax return.

If your refund check has been snagged, the OTC has applied all or part of the refund to a past due tax liability.

If your refund has been intercepted, you will receive written notification from the intercepting agency and the OTC. To receive information regarding your intercepted refund, you will need to contact the agency that has intercepted your refund. The OTC receives no information about the liabilities owed to other state agencies, district courts, municipalities, housing authorities or the IRS.

If the Form 1099-G is from the OTC with an amount in Box 2, please continue to the next three paragraphs. If it is from the Oklahoma 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.For current Oklahoma tax forms, visit the Forms page.

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. For current Oklahoma tax forms, visit the Forms page.

If you are a resident of Oklahoma, you will file on Form 511.

If you are a non-resident or part-year resident, you will file on Form 511NR. There is a check the box provision in the name and address section of each form to indicate you do not have a filing requirement. For current Oklahoma tax forms, visit the Forms page.

Please mail in the death certificate, executor of the estate form and the assessment letter.

Read the instructions on the letter carefully and follow the directions for information on what you will need or who you need to contact.

Effective for tax years beginning on or after January 1, 2016 and ending on or before December 31, 2018, no more than $25 million of credit may be allowed as an offset in a taxable year.

 

2018

For tax year 2018, the credit is limited to 97.6% of the otherwise allowable credit.

 

2017
For tax year 2017, the credit is limited to 38.6% of the otherwise allowable credit.

 

2016
For tax year 2016, the credit is limited to 43.4% of the otherwise allowable credit.

 

Note: Any credits carried over into or earned during the 2016, 2017 and 2018 tax years but which are not allowed to be offset against income tax due to the application of the $25 million cap shall carry forward to offset income tax in subsequent tax years.

The Oklahoma Tax Commission is required by statute to publish information regarding some of the largest uncollected tax liabilities owed to the State of Oklahoma and its citizens. 

 

This listing of the “Top 100 Tax Delinquencies” is composed of persons who owe delinquent taxes, including interest, penalties, fees and costs in excess of $25,000 which are unpaid for more than 90 days and for which a tax warrant has been filed.

Prior to information being posted on the web, several attempts have been made to contact the taxpayer regarding these debts.

The current amount of tax, penalty, and interest due may differ from the judgment amount as a result of partial payments and/or accrual of additional penalty and interest.  This listing is updated on a daily basis, as necessary.

 

Taxpayers appearing on this listing should contact the Oklahoma Tax Commission, Tax Warrant Section at (405) 522-4193 or via email to make payment arrangements.

 

Complete List of Top 100 Delinquencies

By calling 1.888.929.2460 and providing some basic information and the last four digits of your Social Security Number. You will designate your own PIN and you can begin using your card at that time.

Yes, you can provide direct deposit information on your original filed Oklahoma tax return and deposit your refund in your checking or savings account.

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.

You will need to have your activated refund debit card and know the current balance on your card. Visit any MasterCard accepting bank or credit union teller and request a “cash advance” for the available amount of your debit card. Most banks require some form of ID to prove you are the owner of the card. Some banks also enter your zip code as a verification to access the funds. In these instances, give the teller the zip code used on your income tax return. Some people have more than one address such as a PO box and physical address. If you don’t give the teller the zip code from your return the transaction may decline. Please remember that the card must be activated prior to taking it to the bank to withdraw the funds.

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.

A debit card is issued by a bank allowing the holder to transfer money electronically to another bank account when making a purchase.

 

A picture of the card is shown above. 

 

Yes, you can go online to www.goprogram.com to transfer the card balance to your checking or savings account. It saves a trip to your bank or credit union.

Yes, each spouse will receive a debit card which can be activated by them with full and equal access to the refund amount.

You can check your card balance anytime, free of charge, by going to www.goprogram.com. You can call 1.888.929.2460 to get the balance. The first two phone balance inquiries per month are free. Subsequent phone inquiries are 25 cents per call. You can also sign up to receive balance alerts on your phone.

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. For current Oklahoma tax forms, visit the Forms page.

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 authorized 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. For current Oklahoma tax forms, visit the Forms page.

Beginning in Tax Year 2022, each individual may exclude 100% of their retirement benefits. 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. For current Oklahoma tax forms, visit the Forms page.

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. For current Oklahoma tax forms, visit the Forms page.

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. For current Oklahoma tax forms, visit the Forms page.

The tax is required to be withheld on all nonresident individual interest owners. Residency for Individual Oklahoma income tax purposes is currently defined Rule 710:50-3-36. 710:50-3-36.

Residency (a) An Oklahoma resident is a person domiciled in this state. "Domicile" is the place established as a person's true, fixed, and permanent home. A domicile, once established, remains until a new one is established. (b) One is presumed to retain his Oklahoma residency if he/she has:

1. An Oklahoma Homestead Exemption;
2. His/her family remains in Oklahoma;
3. He/she retains an Oklahoma drivers license;
4. He/she intends to return to Oklahoma; or
5. He/she has not abandoned his Oklahoma residence. Anyone not meeting the above criteria is considered a nonresident. For corporations and other entities, 68 O.S. Section 2353 (9) defines a resident corporation as one whose principal place of business is in Oklahoma. Nonresident corporations are all corporations that are not resident corporations.

 

The withholding is calculated on the gross amount. Gross royalty should be the same as reported for federal income tax purposes on IRS Form 1099. Learn more about OTC Rules.

Oklahoma Tax Commission Form WTR10002 is to be used to remit quarterly royalty withholding. For current Oklahoma tax forms, visit the Forms page.

Currently, royalty payments are required to be reported via federal Form 1099-MISC or OTC Form 500-A. The transmittal cover sheet provides a space for state income tax withheld. These forms can be submitted either in hard copy or magnetic media. For current Oklahoma tax forms, visit the Forms page.

Reports are due the 30th day of the month following the end of the quarter. Pre-printed forms will be mailed prior to the due date.

Individuals affected by oil and gas withholding should file Form 511NR. Corporations affected by oil and gas withholding should file Form 512 and 512S. Fiduciaries affected by oil and gas withholding should file Form 513NR. For current Oklahoma tax forms, visit the Forms page.

Beginning in tax year 2024, a refundable income tax credit is allowed for certain Oklahoma taxpayers who pay, or expect to pay, tuition and fees to an eligible private school on behalf of an eligible student. An eligible taxpayer is someone who is subject to the tax laws of the state of Oklahoma, and who is a biological or adoptive parent, grandparent, aunt, uncle, legal guardian, custodian, or other person with legal authority to act on behalf of the eligible student.

To claim the private school tax credit, you will apply online. You will need to upload with the application a completed Affidavit of Enrollment and a copy of the Oklahoma income tax return or the federal income tax return for the second preceding tax year of the household of which the student is a member. If the household had no tax filing requirement, taxpayer shall submit the Affidavit for No Filing Requirement (OTC Form 591-C) and an Internal Revenue Service (IRS) Verification of Nonfiling Letter, which provides proof from the IRS that there is no record of a filed tax form for the year requested.

To receive your verification letter, you’ll need to complete a Form 4506-T with the IRS. If you are requesting the letter for the current or prior three tax years and you have previously filed taxes, you can usually do this online, which will likely be the easiest way to submit the information and obtain your letter. However, if you need the letter for any year before the previous three years or you’ve never filed taxes before, you’ll need to request your non-filing letter by phone or submit Form 4506-T through snail mail.

An Oklahoma taxpayer is any person who is liable to pay any Oklahoma tax, or required to file a report, a return, or remit any tax required by the provisions of any Oklahoma tax law or required to obtain a license or a permit or to keep any records under the provisions of any Oklahoma tax law.

A nonresident military service member stationed in Oklahoma qualifies as an eligible Oklahoma taxpayer.

A student who is a resident of Oklahoma and is eligible to enroll in an Oklahoma public school. Additionally, the student must be enrolled in and attending an eligible private school in Oklahoma.

At the current time, a private school is considered eligible only if it is accredited by the State Board of Education or another accrediting association, which includes the Oklahoma Private School Accrediting Commission (OPSAC) and any OPSAC-recognized accrediting associations. In addition, a private accrediting association may be approved by the State Board of Education and have the authority to accredit schools within their association. The Oklahoma Tax Commission does not make determinations as to whether a private school has met accreditation standards of either the State Board of Education or other accrediting associations. 

"Qualified expense" means tuition and fees at a private school accredited by the State Board of Education or another accrediting association, which includes the Oklahoma Private School Accrediting Commission (OPSAC) and any OPSAC-recognized accrediting associations. Fees include enrollment, registration, or application fees; textbook fees; technology fees; activity fees; testing and assessment fees; and fees paid for school uniforms, if paid directly to the school.

Only one application is required for each tax year. For tax year 2024, the application process opens on December 8, 2023.  Each year thereafter, you can apply for the credit beginning on the first day of December preceding the applicable tax year. For example, the application process opens on December 1, 2024, for tax year 2025. The deadline to apply is on or before December 31 of the tax year you incur private school tuition and fees, or until the cap has been met, whichever occurs first.

For tax year 2024, the application period for students with household income of less than $150,000, will be December 8, 2023, through January 22, 2024.  For tax year 2025 and subsequent tax years, the application period for students with household income of less than $150,000, will be December 1^st (preceding the applicable tax year) through January 15^th.  Applications will be processed on a first-come- first-serve basis. Please note that submitting an application during this period does not guarantee eligibility for the credit. Only properly submitted applications approved by the OTC will be eligible for the credit until the cap is met. 

• For tax year 2024, the OTC cannot authorize more than $150 million tax credits.
  
  
• For tax year 2025, the OTC cannot authorize more than $200 million tax credits.
  
  
• For tax year 2026 and subsequent tax years, the OTC cannot authorize more than $250 million tax credits.

If you are applying for the private school tax credit for tax year 2024, you must provide a copy of the 2022 Oklahoma income tax return or federal income tax return of the student's current household.

You must provide a copy of the Oklahoma income tax return or the federal income tax return for the second preceding tax year of the household where the student resides.

If the student is living with you now but did not live with you in 2022, you still must provide a copy of your 2022 income tax return. The amount of your 2022 federal adjusted gross income (AGI) determines the amount of credit for which your student may be eligible.

The maximum amount of the credit is determined by the total federal AGI of the student's household during the second preceding tax year.

FEDERAL AGI	MAXIMUM AMOUNT OF CREDIT PER YEAR
Up to $75,000	$7,500
$75,001 - $150,000	$7,000
$150,001 - 225,000	$6,500
$225,001 - $250,000	$6,000
$250,001 and up	$5,000

If you have an income tax filing status of "married, filing separately", the federal AGI reported on each tax return for the second preceding tax year will be added together to determine the student’s household federal AGI.

The credit amount will be based on the anticipated private school tuition and fees you expect to pay for the tax year, as indicated in the private school’s Affidavit of Enrollment. Each payment will not exceed half of the allowable credit for the applicable tax year.

In the case of having multiple eligible students, the taxpayer may receive the tax credit for each eligible student. For example, if the federal AGI of the household where the students reside is less than $75,000, the taxpayer may qualify for up to $7,500 per year per eligible student. It is important to note, however, that a separate application must be completed and submitted for each eligible student for each tax year.

No, the amount of your credit will be limited to half the amount of your 2024 allowable credit, not to exceed the amount of tuition and fees for the one semester.

The credit can be claimed only for the tax year in which the qualified expenses are actually incurred.  Where qualified expenses are incurred in excess of the allowable credit for any given tax year, the excess of qualified expenses cannot be used in claiming the credit for any other tax year.

Before issuing the credit payment, the Tax Commission will deduct from the amount of the credit any outstanding state tax, penalty, and interest thereon, which the taxpayer owes pursuant to any state tax law. Additionally, if the Tax Commission has received notice from another state or county entity that the taxpayer has an outstanding debt, the Tax Commission will deduct from the tax credit payment the amount owed to that entity, plus any collection expenses and costs.

If your federal AGI includes any private school tax credit payments, the amount included in federal AGI will also be included in your Oklahoma taxable income. Please contact your own tax professional if you need more information.

Form 1099-G is for certain types of government payments, such as unemployment compensation, state or local income tax refunds, credits or offsets. The OTC will issue Form 1099-G to taxpayers who receive a Parental Choice Tax Credit payment.

Beginning in tax year 2024, a refundable income tax credit is allowed for certain Oklahoma taxpayers who pay qualified expenses on behalf of an eligible student who is homeschooled.

The credit will be based on the amount of annual qualified expenses paid on behalf of each eligible student, not to exceed $1,000 per student.

An Oklahoma taxpayer who is the biological or adoptive parent, grandparent, aunt, uncle, legal guardian, custodian, or other person with legal authority to act on behalf of an eligible student.

A nonresident military service member stationed in Oklahoma qualifies as an eligible Oklahoma taxpayer.

A student who is a resident of Oklahoma and who is eligible to enroll in a public school in Oklahoma but receives their education by means other than a public or private school during the school year.

Expenses the taxpayer paid during the tax year for:

•  Tuition and fees for nonpublic online learning programs;
•  Academic tutoring services provided by an individual or a private academic tutoring facility;
• Textbooks, curriculum, or other instructional materials including, but not limited to, supplemental materials or associated online instruction required by an education service provider; and
•  Fees for nationally standardized assessments including, but not limited to, assessments used to determine college admission and advanced placement examinations as well as tuition and fees for tutoring or preparatory courses for the assessments.

The credit will be claimed on the Oklahoma income tax return. For example, the credit for tax year 2024 will be claimed on the 2024 Oklahoma income tax return which will be filed in 2025. Receipts supporting the claimed expenses will be required to be submitted with the tax return.

The credit can be claimed only for the tax year in which the qualified expenses are actually paid.  Where qualified expenses are paid in excess of the allowable credit for any given tax year, the excess of qualified expenses cannot be used to claim the credit for any other tax year.

 

If your student is homeschooled at any time during the year, you may be eligible to claim the credit for eligible expenses paid within that tax year. However, it's important to note that the homeschool credit cannot be claimed for expenses paid during or for a semester in which the eligible student is enrolled in a private or public school.

If qualified expenses are paid for an eligible student who attends a private school and is homeschooled within the same year, but during different semesters, you have the opportunity to claim both credits. However, it's important to note that the homeschool credit cannot be claimed for expenses paid during or for a semester in which the eligible student is enrolled in a private or public school.

If your Federal AGI includes any refund from the homeschool credit, the refund amount included in your Federal AGI will also be included in your Oklahoma taxable income. Please contact your own tax professional if you need more information.

Form 1099-G is for certain types of government payments, such as unemployment compensation, state or local income tax refunds, credits or offsets. The OTC will issue a Form 1099-G to taxpayers who claim the homeschool credit and receive a  refund.