PKT C1 511Pkt 14
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• Includes Form 511 and Form 538-S
(Oklahoma Resident Income Tax Return
and Sales Tax Relief Credit Form)
2014 Oklahoma
Resident Individual
Income Tax Forms
and Instructions
This packet contains:
• Instructions for completing the
Form 511: Oklahoma resident
income tax return
• Form 511 income tax form
• Form 538-S: Sales Tax Relief Credit
• Instructions for the direct deposit option
• 2014 income tax tables
Filing date:
• Generally, your return must be
postmarked by April 15, 2015.
For additional information, see the
“Due Date” section on page 4.
• This form is also used to file an
amended return. See page 6.
Want your refund faster?
• See page 32 for Direct Deposit information.
Oklahoma Taxpayer Access Point
New for 2014!
The Oklahoma Tax Commission is
now offering FREE online filing
of full-year resident Oklahoma
income tax returns through our
OkTAP system. There is no income
limit; check to to see if you quailfy
at www.tax.ok.gov.
What’s New in the 2014 Oklahoma Tax Packet?
• When computing Oklahoma’s additional depletion, only major oil
companies are limited to 50% of the net income per well. See the
instructions for Schedule 511-A, line 8 on page 14.
• The Coal Credit and the Credit for Electricity Generated by ZeroEmission Facilities may be refundable. See the instructions for
line 29 on page 12 and Forms 577 and 578.
• There is a new deduction for individuals providing foster care.
See the instructions for Schedule 511-C, line C5 on page 17.
• You may check the status of your refund on our website. For
more information, see All About Refunds on page 5.
• Income from discharge of indebtedness which was added back
to compute your Oklahoma taxable income in tax year 2010 may
be partially deductible. See the instructions for Schedule 511-C,
line C6, #12 on page 18.
Helpful Reminder - The Schedule 511-C adjustments for
Political Contributions and Interest Qualifying for Exclusion are
no longer available. Both were repealed.
Before You Begin
Helpful Hints
You must complete your federal income tax return before beginning your Oklahoma income tax return. You will use the information
entered on your federal return to complete your Oklahoma return.
• File your return by April 15, 2015. See page 4 for information
regarding extended due date for electronically filed returns.
• If you need to file for an extension, use Form 504 and then
later file a Form 511.
Remember, when completing your Oklahoma return, round all
amounts to the nearest dollar.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
• Be sure to enclose copies of your Form(s) W-2, 1099 or other
withholding statement with your return. Enclose all federal schedules as required.
Important: If you fill out any portion of the
Schedules 511-A through 511-H or Form 538-S,
you are required to enclose those pages with your
return. Failure to include the pages will result in a
delay of your refund.
Common Abbreviations
Found in this Packet
IRC - Internal Revenue Code
OS
- Oklahoma Statutes
• Be sure to sign and date the return. If you are filing a joint
return, both you and your spouse need to sign.
OTC - Oklahoma Tax Commission
Sec. - Section(s)
• After filing, if you have questions regarding the status of your
refund, call (405) 521-3160. The in-state toll-free number is (800)
522-8165.
Table of Contents
Determining Your Filing Requirement................. 3
Residence Defined............................................. 4
Resident Income................................................ 4
Due Date............................................................ 4
Extensions.......................................................... 4
Who Must File.................................................... 4
Not Required to File........................................... 5
Refunds.............................................................. 5
Net Operating Loss............................................ 5
Estimated Income Tax........................................ 5
Amended Returns.............................................. 6
Top of Form Instructions..................................... 6-7
Form 511: Select Line Instructions..................... 8-12
When You Are Finished...................................... 12
Schedule 511-A Instructions............................... 13-15
Schedule 511-B Instructions............................... 15-16
Schedule 511-C Instructions............................... 17-18
Schedule 511-D Instructions............................... 19
Schedule 511-E Instructions............................... 19
Schedule 511-F Instructions............................... 19
Schedule 511-G Instructions.............................. 19
Schedule 511-H Instructions............................... 19
Contact Information and Assistance................... 19
Tax Table............................................................ 20-31
Direct Deposit Information.................................. 32
• Do not enclose any correspondence other than those documents and schedules required for your return.
• Would you like your refund faster? Choose to have your refund
direct deposited into your checking or savings account.
• When you complete the direct deposit section on the Form 511,
verify the routing and account numbers are correct. If the direct
deposit fails to process, your refund will be mailed to you on a
debit card.
www.tax.ok.gov
Oklahoma Taxpayer
Access Point
2-D Fill-in Forms with Online Calculations
•
Download Forms 24/7
•
View FAQs or Email the OTC a Question
2
Determining Your Filing Requirement
If you do not meet the federal filing requirements as shown in either Chart A or Chart B on this page, you are not required to file an
Oklahoma tax return. If you have withholding or made estimated tax payments you would like to have refunded, follow the instructions on page 5, “Not Required to File”.
Chart A: Federal Filing Requirements for Most People
To use this chart, first find your filing status. Then read across to find your age at the end of 2014. You must file a return if
your gross income was at least the amount shown in the last column.
If your Filing Status Is...
Single
Married Filing Joint***
Married Filing Separate
Head of Household
Qualifying Widow(er)
with a Dependent Child
And your Age Is*...
And if your Gross Income Is...**
Under 65
65 or older
Both under 65
One 65 or older
Both 65 or older
Any age
Under 65
65 or older
Under 65
65 or older
$10,150
$11,700
$20,300
$21,500
$22,700
$ 3,950
$13,050
$14,600
$16,350
$17,550
*If you turned age 65 on January 1, 2015, you are considered to be 65 at the end of 2014.
**Gross income means all the income you received in the form of money, goods, property, and services that is not exempt from federal tax, including any income
from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it).
Do not include any social security benefits unless (a) you are married filing separate and you lived with your spouse at any time in 2014 or (b) one-half of
your social security benefits plus your other gross income and any federally tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a)
or (b) applies, see the instructions for Federal Form 1040 or 1040A to figure the taxable part of social security benefits you must include in gross income.
***If you did not live with your spouse at the end of 2014 (or on the date your spouse died) and your gross income was at least $3,950, you must file a return
regardless of your age.
Chart B: Federal Filing Requirements for Children and Other Dependents
married dependents
single dependents
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a federal return.
In these charts, unearned income includes taxable interest, ordinary dividends and capital gain distributions. It also includes unemployment
compensation, taxable social security benefits, pensions, annuities and distributions of unearned income from a trust. Earned income includes
wages, tips and taxable scholarships and fellowships. Gross income is the total of your unearned and earned income.
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your unearned income was over $1000.
• Your earned income was over $6,200.
• Your gross income was more than the larger of:
•• $1000, or
•• Your earned income (up to $5,850) plus $350.
Yes. You must file a return if any of the following apply...
• Your unearned income was over $2,550 ($4,100 if 65 or older and blind).
• Your earned income was over $7,750 ($9,300 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,550 ($4,100 if 65 or older and blind), or
•• Your earned income (up to $5,850) plus $1,900 ($3,450 if 65 or older and blind).
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $1000.
• Your earned income was over $6,200.
• Your gross income was more than the larger of:
•• $1000, or
•• Your earned income (up to $5,850) plus $350.
Yes. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $2,200 ($3,400 if 65 or older and blind).
• Your earned income was over $7,400 ($8,600 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,200 ($3,400 if 65 or older and blind), or
•• Your earned income (up to $5,850) plus $1,550 ($2,750 if 65 or older and blind).
3
Residence Defined
Due Date
Generally, your Oklahoma income tax return is due April 15th, the
same day as your federal return. However:
Resident...
An Oklahoma resident is a person domiciled in this state for the
entire tax year. “Domicile” is the place established as a person’s
true, fixed, and permanent home. It is the place you intend to
return to whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A
domicile, once established, remains until a new one is adopted.
• 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.
Part-Year Resident...
• If the Internal Revenue Code (IRC) 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 Oklahoma Tax Commission
(OTC) at the number on the bill.
A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.
Members of the Armed Forces...
• If the due date falls on a weekend or legal holiday when
OTC offices are closed, your return is due the next business day.
Your return must be postmarked by the due date to be considered timely filed.
Residency is established according to military domicile as established by the Soldiers’ and Sailors’ Civil Relief Act.
If you were an Oklahoma resident at the time you entered military
service, assignment to duty outside Oklahoma does not of itself
change your state of residence. You must file your return as a
resident of Oklahoma until such time as you establish a permanent residence in another state and change your military records
(as evidenced by the military’s Form DD2058). See the specific
instructions for Schedule 511-C, line C1 - Military Pay Exclusion.
What Is an “Extension”?
A valid extension of time in which to file your federal return
automatically extends the due date of your Oklahoma return if no
Oklahoma liability is owed. A copy of the federal extension must
be enclosed with your Oklahoma return. If your federal return is
not extended or an Oklahoma liability is owed, an extension of
time to file your Oklahoma return can be granted on Form 504.
When the spouse of a military member is a civilian and has the
same legal residency as the military member, the spouse may
retain such legal residency. They file a joint resident tax return
in the military members’ State of Legal Residency (if required)
and are taxed jointly under nonresident rules as they move from
state to state. If the non-military spouse does not have the same
legal residency as the military member, the same residency rules
apply as would apply to any other civilian. The spouse would then
comply with all residency rules where living.
90% of the tax liability must be paid by the original due date
of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return.
Who Must File?
Resident...
Every Oklahoma resident who has sufficient gross income to
require the filing of a federal income tax return is required to file
an Oklahoma return, regardless of the source of income.
An Oklahoma resident filing a joint federal return with a nonresident spouse may have options on how to file the Oklahoma
return(s). See “Filing Status” in the “Top of Form Instructions” on
page 7 for further information.
If you do not have a filing requirement, but had Oklahoma tax
withheld, made estimated tax payments, qualify for the Natural
Disaster Tax Credit, claim earned income credit or other refundable credits, see the next section “Not Required to File” for further
instructions. If you are uncertain about your filing requirement,
see the charts on page 3.
What Is “Resident Income”?
An Oklahoma resident individual is taxed on all income reported
on the federal return, except income from real and tangible
personal property located in another state, income from business
activities in another state, or the gains/losses from the sales or
exchange of real property in another state.
Part-Year Resident...
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. Use Form 511NR.
Note: Residents are taxed on all income from non-business
interest and dividends, salaries, commissions and other pay for
personal services regardless of where earned. Wages earned
outside of Oklahoma must be included in your Oklahoma return,
and credit for taxes paid other states claimed on Oklahoma Form
511TX. (See Form 511, line 16)
Nonresident...
Every nonresident with gross income from Oklahoma sources of
$1,000 or more is required to file an Oklahoma income tax return.
Use Form 511NR.
4
Not Required to File
Net Operating Loss
The loss year return must be filed to establish the Oklahoma
Net Operating Loss (NOL). Oklahoma NOL shall be separately
determined by reference to IRC Section 172 as modified by
the Oklahoma Income Tax Act and shall be allowed without
regard to the existence of a federal NOL. Enclose a detailed
schedule showing the origin and NOL computation. Residents
use Oklahoma 511 NOL Schedules. Also enclose a copy of the
federal NOL computation.
step one
Did you have sufficient gross income to require you to file
a federal return?
Yes - You are required to file an Oklahoma return. Follow the
instructions on pages 6-19 to help you complete your Oklahoma return (Form 511).
No - Go to step 2.
For tax years 2001 – 2007 and tax years 2009 and subsequent,
the years to which an NOL may be carried shall be determined
solely by reference to IRC Section 172. For tax year 2008, the
years to which an NOL may be carried back shall be limited to
two years.
step two
Did you have any Oklahoma withholding, make Oklahoma
estimated tax payments, qualify for the Natural Disaster
Tax Credit or claim earned income credit or other refundable credits?
An NOL resulting from a farming loss may be carried back in
accordance with and to the extent of IRC Section 172(b)(G).
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 half of the income from all other sources
other than reflected on Schedule F. You can choose to treat the
NOL as if it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC Section
172 and the amount of the NOL carryback will not be limited.
Yes - Go to step 3.
No - You are not required to file an Oklahoma return (Form
511). You may still qualify to file for sales tax relief, see the
instructions on the back of Form 538-S.
step three
You should file an Oklahoma tax return. Complete the
Form 511 as follows:
• Fill out the top portion of the Form 511 according to the
“Top of Form Instructions” on pages 6 and 7. Be sure and place
an ‘X’ in the box “Not Required to File”.
• Complete line 1. Enter the amount of your gross income
subject to the federal filing requirement. In most cases this will
be the same as your Federal Adjusted Gross Income. (Do not
complete lines 2-19)
• Complete lines 20 through 44 that are applicable to
you. If you qualify for the federal earned income credit, you
qualify for the Oklahoma earned income credit. Enter 5% of
the federal earned income credit on Form 511, line 28 (do not
complete Schedule 511-F).
• Sign and mail Form 511, pages 1 and 2 only. Do not
mail pages 3 and 4. Only send in page 5 if you have completed
Schedule 511-G. Be sure to include your W-2, 1099 or other
withholding statement to substantiate any Oklahoma withholding.
An election may be made to forego the carryback period. A
written statement of the election must be part of the original
timely filed Oklahoma loss year return. However, if you filed your
return on time without making the election, you may still make the
election on an amended return filed within six months of the due
date of the return (excluding extensions). Attach the election to
the amended return. Once made, the election is irrevocable.
The Oklahoma NOL(s) shall be subtracted on Schedule 511-A,
line 9. There is also a space provided to enter the loss year(s).
The federal NOL(s) shall be added on Schedule 511-B, line 4.
All About Refunds
Taxpayers have two quick, convenient ways to check the status
of their refund without having to speak to an OTC representative.
You can check your refund for the current tax year by one of the
following ways:
• Visit the OTC website at www.tax.ok.gov and click on
the “Check on a Refund” link, which will lead you to our Taxpayer
Access Point (OkTAP). Once on this page, you will be required to
enter the last seven digits of the primary social security number
on the return, the Zip Code on the return as well as the amount of
the anticipated refund.
• Call (405) 521-3160 and enter the same information as
prompted by our interactive automated phone system.
Estimated Income Tax
You must make equal* quarterly estimated tax payments if you
can reasonably expect your tax liability to exceed your withholding by $500 or more and you expect your withholding to be less
than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the
preceding taxable year of 12 months.
Note: If your status has an approval date, you should allow five
to seven business days from that date to receive your refund
debit card, or five business days if you elected direct deposit.
Taxpayers who fail to make timely estimated tax payments may
be subject to interest on underpayment. Form OW-8-ES, for filing
estimated tax payments, will be supplied on request. If at least
66-2/3% of your gross income for this year or last year is from
farming, estimated payments are not required. If claiming this
exception, see instructions for line 23.
If you do not choose to have your refund deposited
directly into your bank account, you will receive a
debit card. See page 18 for information on debit
cards and page 32 for more information on direct deposit.
Estimated payments can be made through the OTC website by
e-check or credit card. Visit the “Online Services” section at
www.tax.ok.gov.
* For purposes of determining the amount of tax due on any of
the respective dates, taxpayers may compute the tax by placing
taxable income on an annualized basis. See Form OW-8-ES-SUP.
5
A debit card or direct deposit are not your only options to
receive your refund. If timely filing you may have any amount of
overpayment applied to your next year’s estimated tax. Refunds
applied to the following year’s Oklahoma estimated income tax
(at the taxpayer’s request) may not be adjusted after the original
due date of the return.
Amended Returns
Beginning with tax year 2013, the Form 511 will be used to file an amended resident return. The Form 511X will only be used for tax year
2012 and prior. Part-year and nonresidents use Form 511NR.
When to File an Amended Return
How to Complete an Amended Return
Generally, to claim a refund, your amended return must be filed
within three years from the date tax, penalty and interest were paid.
For most taxpayers, the three year period begins on the original due
date of the Oklahoma tax return. Estimated tax and withholdings
are deemed paid on the original due date (excluding extensions).
Place an “X” in the Amended Return check-box at the top of Form
511, page 1. Complete the amended return. Enter any amount(s)
paid with the original return plus any amount(s) paid after it was filed
on line 30. Enter any refund previously received or overpayment
applied on line 32. Complete Schedule 511-H “Amended Return
Information” on Form 511, page 5.
If your federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend your federal
return, it is recommended you obtain confirmation the IRS approved
your federal amendment before filing your amended Oklahoma
return. Filing an amended Oklahoma return without such IRS confirmation may delay the processing of your return; however, this may
be necessary to avoid the expiration of the statute of limitation.
When You Are Finished
Enclose a copy of the following support documents, if applicable.
Failure to provide the supporting documents may delay the processing of the return.
• Form 1040X (Amended Federal Income Tax Return) or Form
1045 (Application for Federal Tentative Return),
• Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or the
deposit slip of your federal refund,
• Revenue Agent Report (RAR), CP2000 or other notification
of an assessment or a change made by the IRS,
• Additional Forms W-2 or 1099 not furnished with original
return, and
• Forms, schedules or other documentation to substantiate
any change made on the amended return.
File a separate amended return for each year you are amending.
No amended return may encompass more than one single year.
Mail each years amended return in a separate envelope. Do not
enclose amendments from different years in the same envelope.
If you discover you have made an error only on your Oklahoma return, we may be able to help you correct the form instead of filing an
amended return. For additional information, contact our Taxpayer
Assistance Division at one of the numbers shown on page 19.
Top of Form Instructions
A
Form 511
2014
Oklahoma Resident Income Tax Return
B
B
Your Social Security Number
Spouse’s Social Security Number
F
A
Place an ‘X’ in this
box if this taxpayer
is deceased
AMENDED
RETURN!
Place an ‘X’ in this
box if this is an
amended 511. See
Schedule
511-H.
Your first name, middle initial and last name
If a joint return, spouse’s first name, middle initial and last name
C
D
G
Mailing address (number and street, including apartment number, rural route or PO Box)
Not Required to File
City, State and ZIP
1
2
3
4
5
Place an ‘X’ in this box if you do not have sufficient gross
income to require you to file a Federal return. (see instructions)
E
Single
Married filing joint return (even if only one had income)
Married filing separate
Name:
• If spouse is also filing, list
name and SSN in the boxes: SSN:
* NOTE: If claiming Special Exemption, see instructions on page 7 of 511 Packet.
Head of household with qualifying person
Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
Age 65 or Over?
(Please see instructions)
Yourself
* Special
Regular
Exemptions
Filing Status
Name and Address
Please Print or Type
(joint return only)
Place an ‘X’ in this
box if this taxpayer
is deceased
Yourself
Spouse
B
Do Not Write in this Space
The barcode near the form number contains a page notation signifying the first page of a new return for processing equipment use. The
blank area is used for processing notations. Do not write in these
areas.
Spouse
+
+
H
Blind
+
=
+
=
Add the Totals from
the 4 boxes.
Write the Total
in the box below.
Total
=
Number of dependent children
=
Number of other dependents
=
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
Social Security Number
Enter your social security number. If you file married filing joint, enter
your spouse’s social security number in the space provided. Note:
If you are filing married filing separate, do not enter your spouse’s
social security number here. Enter in Item D.
6
Top of Form Instructions
C
G
Amended Return
Place an ‘X’ in the box if you are filing an amended return. Use
lines 30 and 32 to report tax previously paid and/or previous
overpayments. Complete Schedule 511-H.
D
Place an ‘X’ in the box, if you do not have sufficient gross income
to require you to file a federal return, and you had Oklahoma tax
withheld, made estimated tax payments, qualify for the Natural
Disaster Tax Credit, qualify for Oklahoma earned income credit or
other refundable credits.
Name and Address
Finish the top portion of the return by completing the “Exemptions”
section (part H on the diagram on page 6).
Print or type the first name, middle initial and last name for both
yourself and spouse, if applicable. Complete the address portion
including an apartment number and/or rural route, if applicable.
Complete line 1. Enter the amount of your gross income subject to
the federal filing requirement. In most cases this will be the same
as your Federal Adjusted Gross Income. (Do not complete lines
2-19.) Complete lines 20 through 44 that are applicable to you.
What About Deceased Taxpayers?
If you qualify for the Federal Earned Income Credit, you qualify
for the Oklahoma Earned Income Credit. Enter 5% of the Federal
Earned Income Credit on Form 511, line 28 (do not complete
schedule 511-F).
If a taxpayer died before filing a return, the executor, administrator or surviving spouse may have to file a return for the decedent.
Place an ‘X’ in the appropriate box in the SSN area.
E
Sign and mail the return. Be sure to include your W-2, 1099
or other withholding statement to substantiate any Oklahoma
withholding.
Filing Status
The filing status for Oklahoma purposes is the same as on the
federal income tax return, with one exception. This exception
applies to married taxpayers who file a joint federal return where
one spouse is a full-year Oklahoma resident (either civilian or
military), and the other is a full-year nonresident civilian (nonmilitary). In this case, the taxpayers must either:
Note: If you do not have sufficient gross income to require you to file a
federal return and did not have Oklahoma tax withheld, make estimated tax
payments, qualify for the Natural Disaster Tax Credit, qualify for Oklahoma
earned income credit or other refundable credits, do not file an Oklahoma
income tax return (Form 511).
H
1. File as Oklahoma married filing separate. The Oklahoma
resident, filing a joint federal return with a nonresident
civilian spouse, may file an Oklahoma return as 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 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). You can obtain this form from our website at
www.tax.ok.gov.
Exemptions
To the right of the word “Yourself” place a number “1” in all the
boxes that apply to you. Next total the boxes. Then do the same for
your spouse if applicable.
Exemption Terms
Regular*: The same exemptions as claimed on your federal return.
Special: An additional exemption may be claimed for each
taxpayer or spouse who meets the qualifications based on filing
status and Federal Adjusted Gross Income limits** below and who
is 65 years of age or over at the close of the tax year:
-OR-
(1) Single return with line 1 equal to $15,000 or less.
2. File as if both the resident and the nonresident civilian were
Oklahoma residents on Form 511. Use the “married filing joint”
filing status, and report all income. A tax credit (Form 511TX)
may be used to claim credit for taxes paid to another state, if
applicable. A statement should be attached to the return stating
the nonresident is filing as a resident for tax purposes only.
(2) Joint return with line 1 equal to $25,000 or less.
(3) Married filing separate return with line 1 equal to $12,500 or less.
(4) Head of household return with line 1 equal to $19,000 or less.
**Note: If your Federal Adjusted Gross Income includes income from
the conversion of a traditional individual retirement account to a Roth
individual retirement account this income shall be excluded in determining the Federal Adjusted Gross Income limits.
Enclose a copy of your federal return and Form 8606.
If an Oklahoma resident (either civilian or military) files a joint
federal return with a nonresident military spouse, they shall use
the same filing status as on the federal return. If they file a joint
federal return, they shall complete Form 511NR and include in
the Oklahoma amount column, all Oklahoma source income of
both the resident and the nonresident.
F
Not Required to File
Blind: An additional exemption may be claimed for each taxpayer or
spouse who is legally blind.
Dependents: If claiming dependents, enter the same number as
on your federal return. However, if the nonresident spouse also has
an Oklahoma filing requirement and is filing separately on Form
511NR, the dependency exemptions will be allocated between the
resident’s and nonresident’s returns.
Sixty-five or Over
*
Place an ‘X’ in the box(es) if your, or your spouse’s, age is 65 on
or before December 31, 2014. If you turned age 65 on January 1,
2015, you are considered to be age 65 at the end of 2014.
NOTE: If you may be claimed as a dependent on another return,
enter zero for your regular exemption. You still qualify for the Oklahoma standard deduction.
7
Select Line Instructions
1 Federal Adjusted Gross Income
Enter your Federal Adjusted Gross Income from your federal
return. This can be from any one of the following forms: 1040,
1040A or 1040EZ.
12 Total Deductions and Exemptions
If you completed lines 10 and 11, enter the total on line 12. If you
instead completed Schedule 511-D, enter the total from line 5 of
Schedule 511-D.
If you do not have an Oklahoma filing requirement, see page 5.
14 Oklahoma Income Tax
Using Form 511, line 13, find your tax in the Tax Table (pages
20-31). Enter the result here unless you used Form 573 “Farm
Income Averaging”. If you used Form 573, enter the amount from
Form 573, line 22, and enter a “1” in the box.
2 Subtractions
Enter the total from Schedule 511-A, line 14. See Schedule 511-A
instructions on pages 13-15.
4 Out-of-State Income
Amounts withdrawn from a Health Savings Account for any
purpose other than those described in 36 OS Sec. 6060.17 and
which are included in your Federal Adjusted Gross Income are
subject to an additional 10% tax. Add the additional 10% tax to
your tax from the tax table* and enter a “2” in the box.
This is income from real or tangible personal property or business
income in another state. This includes partnership gains and
gains sustained by S corporations attributable to other states. It is
not non-business interest, installment sale interest, non-business
dividends, salary/wages, pensions, gambling or income from
personal services. (See instructions for line 16.) On line 4a, enter
a brief description of the type of out-of-state income deducted
on 4b. Furnish detailed schedule showing the type, nature and
source of the income and copy of federal return. Documents
submitted should reflect to which state(s) the income is attributable. Enclose the other state’s return and/or Schedule K-1, if
applicable.
* If you also used Form 573, add the 10% tax to the tax from
Form 573, line 22.
15 Child Care/Child Tax Credit
Complete line 15 unless your Oklahoma Adjusted Gross Income
(Form 511, line 7) is less than your Federal Adjusted Gross
Income (Form 511, line 1). If your Oklahoma Adjusted Gross Income is less than your Federal Adjusted Gross Income, complete
Schedule 511-E to determine the amount to enter on line 15.
6 Additions
If your Federal Adjusted Gross Income is $100,000 or less and you
are allowed either a credit for child care expenses or the child tax
credit on your federal return, you are allowed a credit against your
Oklahoma tax. Your Oklahoma credit is the greater of:
Enter the total from Schedule 511-B, line 8. See Schedule 511-B
instructions on pages 15-16.
8 Adjustments
• 20% of the credit for child care expenses allowed by the IRC.
Your allowed federal credit cannot exceed the amount of your
federal tax reported on your federal return.
or
• 5% of the child tax credit allowed by the IRC. This includes
both the nonrefundable child tax credit and the refundable additional child tax credit.
Enter the total from Schedule 511-C, line 7. See Schedule 511-C
instructions on pages 17-18.
10 Deductions
Complete line 10 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 10.
If your Federal Adjusted Gross Income is greater than $100,000
no credit is allowed.
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your federal return.
16 Credit for Tax Paid to Another State
If you receive income for personal services from another state,
you must report the full amount of such income on your Oklahoma return. If the other state also taxes the income, a credit
is allowed on Form 511. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return, or Form W-2G if the
taxing state does not allow a return to be filed for gambling winnings (example: Mississippi).
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $6,200.
If your filing status is “head of household”, your Oklahoma
standard deduction is $9,100.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $12,400.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
Note: Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not qualify to
claim this credit based on the same income.
• If you claimed itemized deductions on your federal return (Form
1040, Schedule A), enter the amount of your allowable itemized
deductions. (Enclose a copy of your Federal Schedule A.)
Use Tax Easy!
11 Exemptions
Oklahoma Tax Law requires you to pay a use tax on
certain items bought out-of-state for use in Oklahoma.
Complete line 11 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 11.
Pay your use tax!
It’s the law.
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
More information at www.tax.ok.gov
8
Select Line Instructions
17 Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corresponds with the credit to which you are entitled. If you qualify for
more than one type of credit, enter “99” in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Tax credits transferred or allocated must be reported on OTC
Form 569. Failure to file Form 569 will result in the affected credits being denied by the OTC pursuant to 68 OS Sec. 2357.1A-2.
• Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
• Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
• Volunteer Firefighter Credit
Enclose the Council on Firefighter Training’s Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
• Credit for Qualified Biodiesel Facilities
68 OS Sec. 2357.67 and Rule 710:50-15-98.
• Oklahoma Investment/New Jobs Credit
Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
• Film or Music Project Credit
Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
• Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
• Credit for Breeders of Specially Trained Canines
68 OS Sec. 2357.203 and Rule 710:50-15-97.
• Credit for Investment in a Clean-Burning Motor Vehicle Fuel
Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
• Credit for Wages Paid to an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Credit for Qualified Recycling Facility
68 OS Sec. 2357.59 and Rule 710:50-15-84.
• Credit for Modification Expenses Paid for an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Small Business Capital Credit
Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
Dry Fire Hydrant Credit
68 OS Sec. 2357.102 and Rule 710:50-15-99.
• Credit for the Construction of Energy Efficient Homes
68 OS Sec. 2357.46 and Rule 710:50-15-104.
• Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
• Credit for Railroad Modernization
68 OS Sec. 2357.104 and Rule 710:50-15-103.
• Small Business Guaranty Fee Credit
Enclose Form 529. 68 OS Sec. 2357.30.
• Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
• Credit for Employers Providing Child Care Programs
68 OS Sec. 2357.26 and Rule 710:50-15-91.
• Credit for Biomedical Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Credit for Entities in the Business of Providing
Child Care Services
68 OS Sec. 2357.27.
• Credit for Employees in the Aerospace Sector
Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
• Credit for Commercial Space Industries
68 OS Sec. 2357.13.
• Credit for Tourism Development or Qualified Media Production Facility
68 OS Sec. 2357.34 - 2357.40.
• Oklahoma Local Development and Enterprise Zone
Incentive Leverage Act Credit
68 OS Sec. 2357.81.
• Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.41 and Rule 710:50-15-108.
•
Credits for Employers in the Aerospace Sector
Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
•
Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
• Credit for Manufacturers of Electric Vehicles
68 OS Sec. 2357.402 and Rule 710:50-15-112.
• Rural Small Business Capital Credit
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
• Credit for Electricity Generated by Zero-Emission Facilities
68 OS Sec. 2357.32A.
• Credit for Financial Institutions Making Loans under
the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
• Credit for Manufacturers of Small Wind Turbines
68 OS Sec. 2357.32B and Rule 710:50-15-92.
9
•
Credit for Cancer Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
•
Oklahoma Capital Investment Board Tax Credit
74 OS Sec. 5085.7.
•
Credit for Contributions to a Scholarship-Granting Organization
68 OS Sec. 2357.206 and Rule 710:50-15-114.
•
Credit for Contributions to an Educational Improvement Grant
Organization
68 OS Sec. 2357.206 and Rule 710:50-15-115.
Select Line Instructions
20 Oklahoma Use Tax
Every state with a sales tax has a companion tax for purchases
made outside the state. In Oklahoma, that tax is called “use tax”.
If you have purchased items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax whether by mail order,
catalog, television shopping networks, radio, Internet, phone or
in person, you owe Oklahoma use tax on those items. Use tax
is paid by the buyer when the Oklahoma sales tax has not been
collected by the seller. Individuals in Oklahoma are responsible
for paying use tax on their out-of-state purchases.
Oklahoma Use Tax - Worksheet #2 (continued)
Worksheet Two has two parts. The first part is a
calculation of the amount due on items that cost less
than $1,000 each and the second part is a calculation
of the amount due on items that cost $1,000 or more
each. The first calculation is based on a Use Tax
Table that reflects the estimated amount of use tax
due by taxpayers with varying amounts of Federal
Adjusted Gross Income. The estimated amount is
0.056% (.00056) of Federal Adjusted Gross Income. If
you believe that estimate from the table is too high
for your out-of-state purchases, you may estimate
what you think you owe.
Examples of items that are subject to sales tax include books,
compact discs, computer equipment, computer software, electronics, clothing, appliances, furniture, sporting goods and jewelry. When an out-of-state retailer does not collect Oklahoma sales
tax, the responsibility of paying the tax falls on the purchaser.
If you paid another state’s sales or use tax on any purchase, that
amount may be credited against the Oklahoma use tax due on
that purchase.
Use tax is calculated at the same rate as sales tax, which varies
by city and county. The state sales tax rate is 4.5% (.045) plus
the applicable city and/or county rates. If you do not know the
exact amount of Oklahoma use tax you owe based on your city
and county sales tax rate, you can either:
1.
2.
Note: Your use tax worksheets may be reviewed. If it is determined that
you owe more use tax than what is shown on your return, you may be
subject to an assessment for the additional use tax.
Use the tax table on page 11 or multiply your
Adjusted Gross Income from line 1 by 0.056%
(.00056),
or
See Page 11 for the
Oklahoma Use Tax Table
Social Security Number (SSN)
Use one of the worksheets below to calculate your
Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases.
Complete Worksheet Two if you did not keep records
of all of your out-of-state purchases.
The request for your SSN is authorized by Section 405, Title 42,
of the United States Code. You must provide this information. It
will be used to establish your identity for tax purposes only.
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1
Enter the total amount of out-of-state purchases for 1/1/2014 through 12/31/2014.......................
1
2
Multiply line 1 by 7% (.07) or your local rate* and enter the amount..............................................
2
3
Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2.............................................................................................................................
3
4
Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20.......................................................................................................
4
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1
Purchases of items costing less than $1,000: See the Use Tax Table on page 11
to establish the use tax due based on your Federal Adjusted Gross Income
from Form 511, line 1 ....................................................................................................................
Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases
2a
of $1,000 or more for 1/1/2014 through 12/31/2014 . .....
2b Multiply line 2a by 7% (.07) or your local rate*
2b
and enter the amount .....................................................
1
2
3
Add lines 1 and 2b and enter the total amount of use tax..............................................................
3
4
Enter the tax paid to another state on the purchases. This amount may not exceed the ............
amount on line 3 . ..........................................................................................................................
4
5
Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20 ......................................................................................................
5
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/
or county rate based on where you lived when the purchase was made. The rate charts can be found on the web at: www.tax.ok.gov.
10
Select Line Instructions
25 Credit for Property Tax Relief
Use Tax Table
If Federal Adjusted Gross Income
(Form 511, line 1) is:
At least
But less than
0
2,090
4,670
6,420
8,170
9,920
11,795
13,545
15,295
17,170
18,920
20,670
22,420
24,295
26,045
27,795
29,670
31,420
33,170
34,920
36,795
38,545
40,295
42,170
43,920
45,670
47,420
49,295
51,045
52,795
54,670
2,090
4,670
6,420
8,170
9,920
11,795
13,545
15,295
17,170
18,920
20,670
22,420
24,295
26,045
27,795
29,670
31,420
33,170
34,920
36,795
38,545
40,295
42,170
43,920
45,670
47,420
49,295
51,045
52,795
54,670
and over
Any person 65 years of age or older or any totally disabled person who is head of a household, a resident of and domiciled in
this state during the entire preceding calendar year, and whose
gross household income for such year does not exceed $12,000,
may file a claim for property tax relief on the amount of property
taxes paid on the household they occupied during the preceding
calendar year. The credit may not exceed $200. Claim must be
made on Form 538-H.
Your Use Tax
Amount is:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
multiply
Federal AGI times
0.00056
26 Sales Tax Relief/Credit
If you are required to file an Oklahoma income tax return, your
return must be filed by April 15th. An extension of time to file your
return, including the April 20th due date for electronically filed
returns, does apply to this credit.
To file for sales tax relief, you must be an Oklahoma resident for
the entire year. Your total gross household income cannot exceed
$20,000 unless one of the following applies:
• You can claim an exemption for your dependent, or
• You are 65 years of age or older by 12/31/2014, or
• You have a physical disability constituting a substantial
handicap to employment (provide proof, see Form 538-S).
If any one of the above three items pertains to you, your total
gross household income limit is increased to $50,000. Fill out and
enclose Form 538-S if you qualify for this credit. The Form 538-S
is included in this packet.
The Oklahoma Department of Human Services will make the
sales tax refund to persons who have continuously received aid
to the aged, blind, disabled or Medicaid payments for nursing
home care from January 1, 2014 to December 31, 2014. Persons who have received temporary assistance for needy families
(TANF) for any month in the year of 2014 are not eligible for the
sales tax refund.
A person convicted of a felony shall not be permitted to file a
claim for sales tax relief for any year for which that person is an
inmate in the custody of the Department of Corrections for any
part of that year.
27 Natural Disaster Tax Credit
This credit is for owners of residential real property whose primary residence was damaged or destroyed in a natural disaster
for which a Presidential Major Disaster Declaration was issued,
unless the natural disaster was a tornado occurring in calendar
year 2012 or 2013 in which case a Presidential Major Disaster
Declaration is not required. The amount of the credit is the difference between the ad valorem property tax paid on such property
in the tax year prior to the damage or destruction and the tax paid
the first year after the property is rebuilt or repaired. The primary
residence must be repaired or rebuilt and used as the primary
residence not later than December 31, 2015, with respect to the
calendar year 2012 or 2013 natural disaster and no later than 36
months after any natural disaster occurring on or after January 1,
2014. To claim this credit, Form 576 must be enclosed with your
return.
23 Oklahoma Estimated Tax Payments
Enter any payments you made on your estimated Oklahoma
income tax for 2014. Include any overpayment from your 2013
return you applied to your 2014 estimated tax.
If at least 66-2/3% of your gross income this year or last year is
from farming, estimated payments are not required. If claiming
this exception, you must mark the box on this line and enclose a
complete copy of your federal return.
For information regarding who is required to make estimated tax
payments, refer to page 5, “Estimated Income Tax”.
24 Payment with Extension
If you filed Oklahoma extension Form 504 for 2014, enter any
amount you paid with that form.
11
Select Line Instructions
28 Earned Income Credit
Complete line 28 unless your Oklahoma Adjusted Gross Income
(Form 511, line 7) is less than your Federal Adjusted Gross Income
(Form 511, line 1). If your Oklahoma Adjusted Gross Income is less
than your Federal Adjusted Gross Income, complete Schedule 511F* to determine the amount to enter on line 28.
Underpayment of Estimated Tax Interest (continued)
Note: No Underpayment of Estimated Tax Interest shall be imposed
if the income tax liability shown on the return is less than $1,000.
You are allowed a credit equal to 5% of the earned income credit allowed on your federal return. Enclose a copy of your federal return.
If you owe underpayment of estimated tax interest and you have an
overpayment (line 34), enter the amount of underpayment of
estimated tax interest on this line (line 42) and reduce the
amount you are applying to estimated tax (line 35) or your refund
(line 38) by that same amount (but not less than zero). You will be
using your overpayment to pay your underpayment of estimated tax
interest. Do not enclose a payment unless you still have a balance
due after applying all of your overpayment.
If you do not meet one of the above exceptions, you may complete
Form OW-8-P or the OTC will figure the interest for you and send
you a bill.
*Note: If you are not required to file an Oklahoma return, but
you qualify for the Federal Earned Income Credit, you qualify for
Oklahoma earned income credit. Enter 5% of the Federal Earned
Income Credit (do not complete Schedule 511-F).
29 Place an “X” in the box(es) on line 29 to report any credit
If an amended return is filed before the due date for filing the original return, including any extensions, the tax shown on the amended
return is used to determine the amount of underpayment. If the
amended return is filed after the due date, including extension, the
tax shown on the amended return will not be used to compute the
amount of underpayment.
from Form 577 or Form 578.
If claiming the Refundable Coal Credit, enclose Form 577. Any
credits earned, but not used, based upon activity occurring on or
after January 1, 2014 will be refunded at 85% of the face amount
of the credits. A pass-through entity that does not file a claim for a
direct refund will allocate the credit to one or more of its shareholders, partners or members.
43 Delinquent Penalty and Interest
After the original due date of the return compute 5% penalty on the
income tax due (line 39 minus line 20). Compute interest on the
income tax due at 1.25% per month from the original due date of the
return. An extension does not extend the date for payment of tax.
If claiming the Refundable Credit for Electricity Generated by
Zero-Emission Facilities, enclose Form 578. Any credits generated, but not used, on or after January 1, 2014 will be refunded to the
taxpayer at 85% of the face amount of the credits. A pass-through
entity that does not file a claim for a direct refund will allocate the
credit to one or more of its shareholders, partners or members.
Note: If you have a valid extension of time to file your return,
delinquent penalty is not due if 90% of your income tax was paid by
the original due date of the return. Delinquent interest is due on any
income tax not paid by the original due date of the return.
36 Donations (Original return only)
Schedule 511-G provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations.
Note that this reduces your refund if you choose to donate. The
donation will be forwarded to the appropriate agency. See Schedule
511-G for more information.
Title 68, Oklahoma Statutes, provides that any term used in this
Act shall have the same meaning as when used in a comparable context in the Internal Revenue Code, except when specifically provided for in the Oklahoma Statutes or rules.
When You Are Finished...
Place the line number of the organization from Schedule 511-G in
the box at line 36. If giving to more than one organization, put a “99”
in the box at line 36 and attach the Schedule 511-G showing how
you wish the donations to be divided.
• If you owe taxes, enclose a check or money order payable to
“Oklahoma Tax Commission”. Your Social Security Number and the
tax year should be on your check or money order for your payment
to be properly credited. Do not send cash.
38 Amount to be Refunded
If you do not choose direct deposit or the direct deposit fails to
process, you will be issued a debit card. See “All About Refunds” on
page 5 for more information.
• For information regarding electronic payment methods, visit our
website at www.tax.ok.gov.
A donation to this fund may be made on a tax due return. For information regarding this fund, see Schedule 511-G: Information.
• Do not staple your return. Use a paper clip if necessary.
• Enclose W-2s, 1099s or other withholding statements to substantiate withholding.
40 Eastern Red Cedar Revolving Fund (Original return only)
• Math errors are the most common cause of a refund delay. Double check your calculations.
41 Public School Classroom Support Fund (Original return only)
• After filing, if you have any questions regarding your refund,
contact us at (405) 521-3160. The in-state toll-free number is (800)
522-8165.
A donation to this fund may be made on a tax due return. For information regarding this fund, see Schedule 511-G: Information.
42 Underpayment of Estimated Tax Interest
Important: If you fill out any portion of the Schedules
511-A through 511-H or Form 538-S, you are required to
enclose those pages with your return. Failure to include
the pages will result in a delay of your refund.
You were required to make estimated tax payments if your income
tax liability exceeds your withholding by $500 or more. To avoid the
20% Underpayment of Estimated Tax Interest, timely filed quarterly
estimated tax payments and withholding are required to be the
smaller of:
• Do not enclose any correspondence other than those documents
and schedules required for your return.
• 70% of the current year tax liability, or
• 100% of your prior year tax liability.
The income tax liability is the Oklahoma income tax due less all
credits except amounts paid on withholding, estimated tax and
extension payments.
• If for some reason you do not have a return envelope, mail your
return, along with any payment due, to:
12
Oklahoma Tax Commission - Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Schedule 511-A
A1 Interest on U.S. Government Obligations
A5 Oklahoma Government or Federal Civil Service
Retirement
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 19 OS Sec. 951, 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 11 OS Sec.
48-101. Enclose a copy of Form 1099-R.
If you report interest on bonds, notes and other obligations of the
U.S. government on your federal return, this income may be excluded from your Oklahoma Adjusted Gross Income if a detailed
schedule is furnished, accompanied with 1099s showing the
amount of interest income and the name of the obligation from
which the interest is earned. If the income is from a mutual fund
which invests in U.S. government obligations, enclose documentation from the mutual fund to substantiate the percentage
of income derived from obligations exempt from Oklahoma tax.
Interest from entities such as FNMA and GNMA does not qualify.
Note: The capital gain/loss from the sale of an U.S. Government
Obligation is exempt. Enter exempt gains on Schedule 511-A,
line 11 and exempt losses on Schedule 511-B, line 7.
A2 Social Security
Social Security benefits that are included in the Federal Adjusted
Gross Income shall be subtracted. Enclose a copy of your federal return.
*Do not include on this line the CSRS retirement benefits already
excluded on Schedule 511-A, line 3.
Note: An early distribution from a retirement fund due to termination of employment prior to your retirement or disability does not
qualify for the $10,000 retirement income exclusion. Generally,
there is a “1” in box 7 of your Form 1099-R for this type of distribution. This distribution may qualify for the “Other Retirement
Income” exclusion on Schedule 511-A, line 6.
A3 Federal Civil Service Retirement in Lieu of
Social Security
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. 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.
A6 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,
the amount of the exclusion on this line cannot exceed $10,000
minus the amounts already claimed on Schedule 511-A, line 5 (if
less than zero, enter zero).
Note: Retirement benefits paid under the Federal Employees
Retirement System (FERS) do not qualify for this exclusion.
However, for retirement benefits containing both a FERS and
a CSRS component, the CSRS component will qualify for the
exclusion. Provide substantiation for the CSRS component,
such as a copy of your Notice of Annuity Adjustment.
The retirement benefits must be received from the following and
satisfy the requirements of the 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 lumpsum distributions from a retirement plan under IRC Section 402
(e). Enclose a copy of Form 1099-R or other documentation.
A4 Military Retirement
Each individual may exclude the greater of 75% of their retirement
benefits or $10,000, 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.
2-D Barcode Information
Does Your Form Have One of These?
If you recognize this barcode from your tax return, your return was prepared using computer software utilizing two
dimensional barcoding. This means your tax information will be processed faster and more accurately and you will
see your refund faster!
The special mailing address for 2-D income tax forms is:
Oklahoma Tax Commission
Post Office Box 269045
Oklahoma City, OK 73126-9045
Note: Any hand written information will not be captured when a return is processed using the 2-D barcode.
13
Schedule 511-A continued
A7 U.S. Railroad Retirement Board Benefits
All qualified U.S. Railroad Retirement Board benefits that are
included in the Federal Adjusted Gross Income may be excluded.
Exempt Tribal Income (continued)
d. Any other evidence which you believe supports your claim that
you meet all of the criteria for exemption from income tax.
All information to support your claim for refund must be enclosed
with your return.
A8
Oklahoma Depletion
Oklahoma depletion on oil and gas well production, at the option
of the taxpayer, may be computed at 22% of gross income derived from each Oklahoma property during the taxable year. Any
depletion deduction allowable is the amount so computed minus
the federal depletion claimed. If Oklahoma options are exercised,
the federal depletion not used due to the 65% limitation may
not be carried over for Oklahoma purposes. A complete detailed
schedule by property must be furnished.
A11
Gains from the Sale of Exempt Government Obligations
See the “note” for Schedule 511-A, line 1 and Schedule 511-B,
line 1 instructions. Enclose Federal Schedule D and Form 8949.
A12
Oklahoma Capital Gain Deduction
You can deduct qualifying gains receiving capital treatment which
are included in Federal Adjusted Gross Income. “Qualifying gains
receiving capital treatment” means the amount of net capital
gains, as defined under IRC Section 1222(11). The qualifying
gain must:
Note: Major oil companies, as defined in 52 OS Sec. 288.2,
when computing Oklahoma depletion shall be limited to 50% of
the net income (computed without the allowance for depletion)
from each property.
1)
Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is
received as a result of non-producing properties, see Schedule
511-B, line 5.
2)
If you have federal depletion being carried over into this year, see
Schedule 511-B, line 5.
3)
A9 Oklahoma Net Operating Loss
Enter carryover(s) from previous years. Also enter the loss
year(s). The loss year return must be filed to establish the Oklahoma Net Operating Loss. See the “Net Operating Loss” section
on page 5. Also see Schedule 511-B, line 4.
Be earned on real or tangible personal property located
within Oklahoma that you have owned for at least five
uninterrupted years prior to the date of the sale.
Be earned on the sale of stock or ownership interest in
an Oklahoma headquartered company, limited liability
company, or partnership where such stock or ownership
interest has been owned by you for at least two uninterrupted years prior to the date of the sale.
Be earned on the sale of real property, tangible personal
property or intangible personal property located within
Oklahoma as part of the sale of all or substantially all
of the assets of an Oklahoma headquartered company,
limited liability company, or partnership or an Oklahoma
proprietorship business enterprise or owned by the owners of such entity or business enterprise for a period of at
least two uninterrupted years prior to the date of the sale.
Enclose Form 561 and a copy of your Federal Schedule D and
Form(s) 8949.
A10
Exempt Tribal Income
If the tribal member’s principal residence is on “Indian country” as
defined in 18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian country
must be within the jurisdiction of the tribe of which he or she is a
member. All claimants must provide sufficient information to support that these requirements have been satisfied.
Oklahoma
e
Provide the following information for tax year 2014:
a. A copy of your tribal membership card or certification by your
tribe as to your tribal membership during the tax year; and
file
Go easy on yourself!
b. A copy of the trust deed, or other legal document, which describes the real estate upon which you maintained your principal
place of residence and which was an Indian allotment, restricted,
or held in trust by the United States during the tax year. If your
name does not appear on the deed, or other document, provide
proof of residence on such property; and
Low cost or sometimes even no cost...
c. A copy of the trust deed, or other legal document, which
describes the real estate upon which you were employed or
performed work or received income and which was held by the
United States of America in trust for a tribal member or an Indian
tribe or which was allotted or restricted Indian land during the tax
year. Also a copy of employment or payroll records which show
you are employed on that Indian country or an explanation of
your work on Indian country; and
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14
Schedule 511-A continued
A13
Miscellaneous: Other Subtractions
Enter in the box on Schedule 511-A, line 13, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction type, enter the number
“99”.
Schedule 511-B
B1 State and Municipal Bond Interest
If you received income on bonds issued by any state or political
subdivision thereof that is exempt from federal taxation but not
exempt from taxation by the laws of the State of Oklahoma, the
total of such income shall be added to Federal Adjusted Gross
Income.
Enter the number “1” if the following applies:
Royalty income earned by an inventor from a product developed
and manufactured in this state shall be exempt from income
tax for a period of seven years from January 1 of the first year
in which such royalty is received as long as the manufacturer
remains in this state. To support your deduction furnish:
1)
Income from all bonds, notes or other obligations issued
by the State of Oklahoma, the Oklahoma Capital Improvement Authority, the Oklahoma Municipal Power Authority,
the Oklahoma Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike Authority) is
exempt from Oklahoma income tax. The profit from the
sale of such bond, note or other obligation shall be free
from taxation.
2)
Income from local Oklahoma governmental obligations
issued after July 1, 2001, other than those provided for in
line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of providing financing for projects for nonprofit corporations. Local governmental obligations shall include bonds or notes
issued by, or on behalf of, or for the benefit of Oklahoma
educational institutions, cities, towns, or counties or by
public trusts of which any of the foregoing is a beneficiary.
3)
Income from Oklahoma Municipal Bonds issued prior to
July 2, 2001, other than those provided for in line 1, is
exempt from Oklahoma income tax only if so provided by
the statute authorizing their issuance.
4)
Income on bonds issued by another state or political
subdivision thereof (non-Oklahoma), exempt from federal
taxation, is taxable for Oklahoma income tax.
1) copy of the patent.
2) copy of the royalty agreement with the manufacturer.
3) copy of registration form from OCAST. (74 OS Sec. 5064.7
(A)(1))
Enter the number “2” if the following applies:
Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2))
Enter the number “3” if the following applies:
Small Business Incubator exclusion: Exemption for income
earned by the sponsor (74 OS Sec. 5075). Exemption for income
earned by the tenant (74 OS Sec. 5078).
Enter the number “4” if the following applies:
Payments received as a result of a Military member being killed
in a combat zone: Any payment made by the United States
Department of Defense as a result of the death of a member of
the Armed Forces who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income tax during
the taxable year in which the individual is declared deceased by
the Armed Forces. (68 OS Sec. 2358.1A)
Enter the number “5” if the following applies:
Income earned by an individual whose Military spouse was
killed in a combat zone: Any income earned by the spouse of a
member of the Armed Forces of the United States who has been
killed in action in a designated combat zone shall be exempt
from Oklahoma income tax during the taxable year in which the
individual is declared deceased by the Armed Forces. (68 OS
Sec. 2358.1A)
Enclose a schedule of all municipal interest received by source
and amount. If the income is from a mutual fund which invests in
state and local government obligations, enclose documentation
from the mutual fund to substantiate the percentage of income
derived from obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/loss from the sale
of the bond may also be exempt. The gain/loss from the sale of
a state or municipal bond, other than those provided for in line 1,
is exempt only if so provided by the statute authorizing its issuance. Enter exempt gains on Schedule 511-A, line 11 and exempt
losses on Schedule 511-B, line 7.
Enter the number “99” if the following applies:
Allowable deductions not included in (1) through (5): Enter any
allowable Oklahoma deductions from Federal Adjusted Gross Income to arrive at Oklahoma Adjusted Gross Income that were not
previously claimed under this heading “Miscellaneous: Other
Subtractions.” Specify type of subtraction and Oklahoma Statute
authorizing the subtraction. Enclose a detailed explanation and
verifying documents.
B2 Out-of-State Losses
If you incurred losses from the operation of an out-of-state business, or from the rental or sale of out-of-state property, any such
losses must be added back to Federal Adjusted Gross Income.
This includes partnership losses and losses sustained by Subchapter S Corporations attributable to other states.
Need help with the math on your form?
Where’s My Refund?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
After filing your individual income tax return,
use OkTAP to check on your refund.
See page 16 for more information.
15
Schedule 511-B
B7 Miscellaneous: Other Additions
B3 Lump-Sum Distributions
Enter in the box on Schedule 511-B, line 7, the appropriate number as listed below which shows the type of addition. If you have
more than one addition, enter the number “99”.
Lump-sum distributions not included in the Federal Adjusted
Gross Income shall be added to the Federal AGI. Rollovers and
IRA Conversions are taxed in the same year as on the federal
return. Enclose a copy of Form 1099 and a complete copy of the
federal return.
Enter the number “1” if the following applies:
Losses from the sale of exempt government obligations: See
the “note” in Schedule 511-A, line 1 and Schedule 511-B, line 1
instructions. Enclose Federal Schedule D and Form 8949.
Note: The lump-sum distribution, added back on this line, may
qualify for an exclusion of retirement benefits found on Schedule
511-A. The distribution must be received from a qualified plan
and satisfy the requirements of the exclusion.
Enter the number “2” if the following applies:
If you are a swine or poultry producer who has deducted depreciation on an accelerated basis on your Oklahoma tax return
in previous tax years (Schedule 511-C), the asset may be fully
depreciated for Oklahoma purposes. Any depreciation deducted
on this year’s federal return, after the date the asset has been
fully depreciated on your Oklahoma return, must be added back
to avoid a duplication of depreciation. Enclose a copy of the
federal depreciation schedule showing the depreciation taken on
the asset.
B4 Federal Net Operating Loss
Enter carryover(s) included on Federal Form 1040. See “Net Operating Loss” section on page 5. Also see Schedule 511-A, line 9.
B5 Recapture of Depletion Claimed on a Lease
Bonus or Add Back of Excess Federal Depletion
Upon the expiration of the lease, depletion claimed must be
restored to income in the case of non-producing properties. Enter
depletion claimed on a lease bonus if no income was received
from the property due to its lease expiration. A complete schedule
by property must be furnished.
Enter the number “3” if the following applies:
If a qualified Oklahoma refinery, of which you are a partner or
shareholder, elected to expense the cost of qualified refinery
property, such property is fully depreciated for Oklahoma purposes. For Oklahoma purposes no depreciation expense can be
taken for this tax year on such property. Enter your pro-rata share
of such depreciation. Include the partnership’s or corporation’s
name and ID Number.
If the 22% Oklahoma option for computing depletion was used in
a previous year and the 65% federal depletion limitation applied
in that year, you must add back any unused federal depletion
being carried over from such year and used in the current year’s
federal return. Applicable recapture is determined on a well-bywell basis.
Enter the number “4” if the following applies:
You will have an amount on this line if a pass-through entity, of
which you are a member:
For the Oklahoma option for computing depletion see the instructions for Schedule 511-A, line 8. A complete schedule by property
must be furnished.
• was required to add-back rents and interest expenses paid
to a captive real estate investment trust when determining
Oklahoma distributable income; or
B6 Recapture of Contributions to Oklahoma 529 College
Savings Plan and OklahomaDream 529 Account(s)
• 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 529 College
Savings Plan or OklahomaDream 529 accounts to any other plan
under IRC Section 529.
• was a captive real estate trust that was required to addback the dividends-paid deduction when determining
Oklahoma distributable income.
Enter your pro-rata share of such add-back. Include your passthrough entity’s name and ID number.
Enter the number “5” if the following applies:
Enter any additions not previously claimed. Enclose a statement
of explanation specifying the type of addition and Oklahoma Statute authorizing the addition, and verifying documents.
• 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.
Where’s My Refund?
After filing your
individual income
tax return,
check the status
of your refund by
Oklahoma Taxpayer Access Point visiting OkTAP.
Need a helping hand
filing your taxes?
Visit our website to find out all the
information on the who, what, when and
where for free income tax assistance
through VITA and TCE programs.
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You’ll need to provide the last 7 digits of the primary Social Security
Number or Individual Taxpayer Identif ication Number, the ZIP Code
on the return and the exact dollar amount of the refund.
www.tax.ok.gov/OkTAP
16
Schedule 511-C
C1 Military Pay Exclusion
C5 Deduction for Providing Foster Care
If you contract with a child-placing agency, as defined in 10 OS
Sec. 402, you may deduct $5,000 for expenses incurred providing foster care. Married persons filing separately in a year in
which they could have filed a joint return may each claim only
$2,500.
C2 Qualifying Disability Deduction
C6 Miscellaneous: Other Adjustments
Enter in the box on Schedule 511-C, line 6, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction listed below, enter the
number “99”.
Oklahoma residents who are members of any component of the
Armed Services may exclude 100% of their active military pay,
including Reserve & National Guard pay, to the extent such pay
is included in the Federal Adjusted Gross Income. Retired military
see instructions for Schedule 511-A, line 4.
If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred to
modify a motor vehicle, home, or work place necessary to
compensate for the disability. Enclose a schedule detailing the
expenses incurred and a description of the physical disability
with documentation regarding the Social Security Administration
recognition and/or allowance of this expense.
Enter the number “1” if the following applies:
Qualified Medical Savings Account/Health Savings Account:
Contributions made to, and interest earned from, an Oklahoma
medical savings account established in this state, pursuant to
63 OS Sec. 2621 through 2623, shall be exempt from taxation.
In order to be eligible for this deduction, contributions must be
made to a medical savings account program approved by either
the State Department of Health or the Insurance Commissioner.
A statement of the contributions made to, and interest earned
on, the account must be provided by the trustee of the plan,
and enclosed as part of the filed return. This is not on your W-2.
Enclose a copy of your federal return.
C3 Qualified Adoption Expense
An Oklahoma resident may deduct “nonrecurring adoption
expenses” not to exceed $20,000 per calendar year. Expenses
are to be deducted in the year incurred. “Nonrecurring adoption
expenses” means adoption fees, court costs, medical expenses,
attorney fees and expenses which are directly related to the legal
process of adoption of a child. Enclose a schedule describing
the expenses claimed.
Contributions made to, and interest earned from, an Oklahoma
Health Savings Account established in this state, pursuant to
36 OS Sec. 6060.14 through 6060.18, shall be exempt from
taxation. A statement of the contributions made to, and interest
earned on, the account must be provided by the trustee of the
plan, and enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your federal return.
C4 Contributions to Oklahoma 529 College Savings Plan
and OklahomaDream 529 account(s)
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 or OklahomaDream
529 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 nonqualified 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.
Note: If you took a Health/Medical Savings Account Deduction
to arrive at Federal Adjusted Gross Income, you cannot take a
deduction on this line.
Enter the number “2” if the following applies:
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facilities may exclude 15% of their investment in a new or expanded agricultural
commodity processing facility located within Oklahoma (68 OS
Sec. 2358). Agricultural commodity processing facility means
buildings, structures, fixtures and improvements used or operated
primarily for the processing or production of agricultural commodities to marketable products. The investment is deemed made
when the property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below zero. In the
event the exclusion does exceed income, any unused portion
may be carried over for a period not to exceed six years.
A schedule must be enclosed showing the type of
investment(s), the date placed in service, and the cost. If the total
exclusion available is not used, a copy of the schedule must be
enclosed in the carryover year and show the total exclusion available, the amount previously used and amount available in the
carryover year. If the exclusion is through a partnership or
S corporation, the schedule must also include the partnership’s
or S corporation’s name, Federal ID number and your pro-rata
share of the exclusion.
*For purposes of reducing the deduction, “rollover” means the
transfer of funds from the Oklahoma 529 College Savings Plan
or OklahomaDream 529 accounts to any other plan under IRC
Section 529.
Contributions must be made to Oklahoma 529 College Savings
Plan or OklahomaDream 529 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 or OklahomaDream 529 account to another, may
not be deducted.
Enter the number “3” if the following applies:
Depreciation Adjustment for Swine or Poultry Producers:
Individuals who are swine or poultry producers may deduct
depreciation on an accelerated basis for new construction or
expansion costs. The same depreciation method elected for federal income tax purposes will be used, except the assets will be
deemed to have a 7-year life. Any depreciation deduction allowable is the amount so computed minus the federal depreciation
For information on setting up an Oklahoma 529
College Savings Plan, visit the following website:
www.ok4saving.org or call (877) 654-7284. For
information on setting up an OklahomaDream 529 account, contact your financial advisor.
17
continued on page 18
Schedule 511-C continued
Enter the number “11” if the following applies:
Competitive Livestock Show Award: You may deduct any payment of less than $600 received as an award for participation in a
competitive livestock show event if such award is included in your
Federal Adjusted Gross Income. You must be able to substantiate this deduction upon request.
Line C7 - Miscellaneous: Other Adjustments (continued)
claimed. Enclose a copy of the federal depreciation schedule and
a computation of the accelerated Oklahoma depreciation.
Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted on
your federal return, see Schedule 511-B, line 7.
Enter the number “12” if the following applies:
Discharge of indebtedness under IRC Section 108(i)(1): Income
from discharge of indebtedness deferred under IRC Section
108(i)(1), which was added back to compute Oklahoma taxable
income in tax year 2010, may be partially deducted. Deduct an
amount equal to the portion of such deferred income included in
your Federal Adjusted Gross Income for tax year 2014.
Enter the number “4” if the following applies:
Discharge of Indebtedness for Farmers: An individual, engaged
in production of agriculture, may exclude income resulting from
the discharge of indebtedness incurred to finance the production
of agricultural products. Enclose Federal Schedule F and Form
1099-C or other substantiating documentation.
Enter the number “5” if the following applies:
Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received from
participation in the Oklahoma Police Corps Program, that is
included in your Federal Adjusted Gross Income. The Oklahoma
Police Corps was established under 47 OS Sec. 2-140.1 through
2-140.11. Enclose documentation to support amount claimed
and a copy of your federal return.
If you are deducting this income as a member of a pass-through
entity, include such entity’s name and ID number and your prorata share of the deferred income.
The Oklahoma Tax Refund
Debit Card!
Enter the number “6” if the following applies:
Deduction for Living Organ Donation: You may deduct up to
$10,000 of unreimbursed expenses if you, or your dependent,
donates one or more human organs while living. “Human organs”
mean all or part of a liver, pancreas, kidney, intestine, lung, or
bone marrow. The deduction is allowed only one time and may
be claimed only for unreimbursed expenses that are incurred by
you and related to the organ donation of you or your dependent.
The deduction may only be claimed in the taxable year in which
the transplant occurs. Enclose a detailed schedule of expenses
claimed.
If you do not choose direct deposit,
you will receive a debit card for you income tax refund.
Way2Go Card
Oklahoma Tax Refund
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01/15
Enter the number “7” if the following applies:
Safety Pays OSHA Consultation Service Exemption: An employer
that is eligible for and utilizes the Safety Pays OSHA Consultation Service provided by the Oklahoma Department of Labor shall
receive a $1,000 exemption for the tax year the service is utilized.
OKLAHOMA CARDHOLDER
• Safe, convenient and secure, choose to receive a debit
card which can be used at your favorite stores and ATM’s
that accept MasterCard debit cards. In some cases a fee
may apply at ATM’s.
If this exemption is through a partnership or corporation, include
the partnership’s or corporation’s name and Federal ID number
and your pro-rata share of the exemption.
• Activating your card is easy, just call 1-888-9292460. Only you have the information to do it. Detailed
information on card activation, along with all the
information you need for your Oklahoma Tax Refund
debit card will be included with your card.
Enter the number “8” if the following applies:
Qualified Refinery Property: If a qualified Oklahoma refinery
elected to expense the cost of qualified refinery property, enter
any of such expense allocated to you. Enclose a copy of the written notice received from the refinery indicating the amount of the
allocation. The notice should include the company’s name and
Federal ID number.
• Deposit or cash your debit card free at banks or financial
institutions that accept MasterCard; or go online to
www.goprogram.com and transfer your refund to your
checking/savings account for a fee of 75 cents.
Enter the number “9” if the following applies:
Cost of Complying with Sulfur Regulations: If a qualified refinery
elected to allocate all or a portion of the cost of complying with
sulfur regulations to its owners, enter the portion of such cost
allocated to you. Enclose a copy of the written notice received
from the refinery indicating the amount of the allocation. Such
notice should include the company’s name and Federal ID number.
Enter the number “10” if the following applies:
Emergency Medical Personnel Death Benefit exclusion: The
$5,000 death benefit, provided for in 63 OS Sec. 1-2505.1, paid
to the designated beneficiary of an emergency medical technician or a registered emergency medical responder whose death
is a result of their official duties performed in the line of duty is
exempt. Deduct the $5,000 death benefit if such death benefit is
included in your Federal Adjusted Gross Income.
• Inactivity fees of $1.50 per month will apply if your card
is not used for a period of 60 days. To avoid these fees use
your card at least once every 60 days. Your card is good
for three years from the date of issue.
Visit www.tax.ok.gov for detailed information and answers to your
frequently asked questions on the Oklahoma Tax Refund debit card.
See page 32 for information
on direct deposit.
18
Schedule 511-D
Schedule 511-F
Complete Schedule 511-F if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Oklahoma earned income credit must be prorated.
Complete Schedule 511-D if you have out-of-state income
(Form 511, line 4).
If you have income from out-of-state, your exemptions and deductions
must be prorated on the ratio of Oklahoma AGI to Federal AGI
reduced by allowable adjustments except out-of-state income.
F1 Earned Income Credit
You are allowed a credit equal to 5% of the earned income credit
allowed on your federal return. The credit must be prorated on
the ratio of Oklahoma AGI to Federal AGI. Enclose a copy of
your federal return.
D1 Deductions
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your federal return.
Schedule 511-G
(Original return only)
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $6,200.
If your filing status is “head of household”, your Oklahoma
standard deduction is $9,100.
Schedule 511-G provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $12,400.
Place the line number of the organization from Schedule 511-G in
the box at line 36 of Form 511. If you give to more than one organization, put a “99” in the box at line 36 of Form 511.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
Descriptions of the organizations and the addresses to mail a donation, if you are not receiving a refund, are shown on Schedule
511-G: Information.
• If you claimed itemized deductions on your federal return (Form
1040, Schedule A), enter the amount of your allowable itemized
deductions. (Enclose a copy of your Federal Schedule A.)
D2 Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
Schedule 511-H
Complete Schedule 511-H if you are filing an amended return.
If additional space is needed to explain the changes, enclose a
separate schedule.
Schedule 511-E
Place an “X” in the Amended Return check-box at the top of Form
511, page 1. Enter any amount(s) paid with the original return
plus any amount(s) paid after it was filed on line 30. Enter any refund previously received or overpayment applied on line 32.
Complete Schedule 511-E if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Oklahoma child care/child tax credit must be prorated.
E1 Child Care/Child Tax Credit
www.tax.ok.gov
If your Federal Adjusted Gross Income is $100,000 or less and you
are allowed either a credit for child care expenses or the child tax
credit on your federal return, you are allowed a credit against your
Oklahoma tax. Your Oklahoma credit is the greater of:
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• 20% of the credit for child care expenses allowed by the IRC.
Your allowed federal credit cannot exceed the amount of your
federal tax reported on your federal return.
or
• 5% of the child tax credit allowed by the IRC. This includes
both the nonrefundable child tax credit and the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000,
no credit is allowed.
Enclose a copy of your federal return and, if applicable, the Federal Child Care Credit schedule.
How to Contact the Oklahoma Tax Commission
Whether you need a tax form, have a question or need further information, there are many ways to reach us.
Visit Us on the Web!
You’ll find a wealth of information
on our website, including downloadable tax forms, answers to
common questions, and online
filing options for both income and
business taxes!
www.tax.ok.gov
Office Locations!
Oklahoma City
2501 North Lincoln Boulevard
(405) 521-3160
Tulsa
440 South Houston, 5th Floor
(918) 581-2399
19
Give Us a Call!
The Oklahoma Tax
Commission can be reached at
(405) 521-3160.
The in-state toll free number is
(800) 522-8165.
Press “0” to speak to
a representative.
2014 Oklahoma Income Tax Table
Example...
Instructions...
• Mr. and Mrs. Jones are filing a joint return.
Use this table if your taxable
income is less than $100,000.
• Their Oklahoma Taxable Income is $14,793.
• First, they find the $14,750 - $14,800
income line.
If your taxable income is $100,000
or more, use the tax computation
on the lower portion of page 31.
• Next, they find the column for married filing
joint and read down the column.
• The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
For an example,
see the box to
the right.
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$2,000
Up to $999
If Oklahoma
taxable income is:
At
least
But
less
than
14,700
14,750
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
563
Schedule
511-H565
14,750
14,800
14,800
14,850
If Oklahoma
taxable income is:
At
least
But
less
than
568
381
384
386
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$4,000
0
50
100
150
200
50
100
150
200
250
0
0
1
1
1
0
0
1
1
1
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
15
16
16
17
17
10
11
11
12
12
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
53
55
56
58
59
30
31
31
32
32
250
300
350
400
450
500
300
350
400
450
500
550
1
2
2
2
2
3
1
2
2
2
2
3
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
18
18
19
19
20
13
13
14
14
15
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
61
62
64
65
67
33
33
34
34
35
550
600
650
700
600
650
700
750
3
3
3
4
3
3
3
4
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
21
22
23
24
25
15
16
16
17
17
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
68
70
71
73
74
35
36
36
37
37
750
800
850
900
950
800
850
900
950
1,000
4
4
4
5
5
4
4
4
5
5
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
26
27
28
29
30
18
18
19
19
20
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
76
77
79
81
83
38
38
39
39
40
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
5
6
6
7
7
5
5
6
6
6
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
31
32
33
34
35
20
21
21
22
22
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
85
87
89
91
93
41
42
43
44
45
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
8
8
9
9
10
6
7
7
7
7
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
36
37
38
39
40
23
23
24
24
25
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
10
11
11
12
12
8
8
8
8
9
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
41
42
43
44
45
25
26
26
27
27
5,250
5,300
5,350
5,400
5,450
5,500
5,300
5,350
5,400
5,450
5,500
5,550
95
97
99
101
103
105
46
47
48
49
50
51
5,550
5,600
5,650
5,700
5,600
5,650
5,700
5,750
107
109
111
113
52
53
54
55
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
13
13
14
14
15
9
9
9
10
10
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
46
47
49
50
52
28
28
29
29
30
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
115
117
119
121
123
56
57
58
59
60
$1,000
$3,000
* This column must also be used by a Qualified Widow(er).
20
$5,000
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
$6,000
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
125
127
129
131
133
61
62
63
64
65
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
145
147
149
151
153
71
72
73
74
75
6,250
6,300
6,350
6,400
6,450
6,750
6,800
6,850
6,900
6,950
$7,000
6,300
6,350
6,400
6,450
6,500
6,800
6,850
6,900
6,950
7,000
135
137
139
141
143
155
157
159
161
163
66
67
68
69
70
76
77
78
79
80
If Oklahoma
taxable income is:
At
least
But
less
than
$9,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
264
266
269
271
274
136
137
139
140
142
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
290
292
295
298
300
151
152
154
155
157
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
277
279
282
285
287
143
145
146
148
149
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
303
306
308
311
313
158
160
162
164
166
$10,000
If Oklahoma
taxable income is:
At
least
But
less
than
$12,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
421
424
426
429
432
248
250
252
254
256
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
447
450
453
455
458
271
274
276
279
281
12,250
12,300
12,350
12,400
12,450
12,750
12,800
12,850
12,900
12,950
12,300
12,350
12,400
12,450
12,500
12,800
12,850
12,900
12,950
13,000
$13,000
434
437
439
442
445
460
463
466
468
471
259
261
264
266
269
284
286
289
291
294
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
165
167
169
171
173
81
82
83
84
85
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
316
319
321
324
327
168
170
172
174
176
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
474
476
479
481
484
296
299
301
304
306
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
188
190
193
195
198
91
92
94
95
97
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
342
345
348
350
353
188
190
192
194
196
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
500
502
505
508
510
321
324
326
329
331
7,250
7,300
7,350
7,400
7,450
7,750
7,800
7,850
7,900
7,950
$8,000
7,300
7,350
7,400
7,450
7,500
7,800
7,850
7,900
7,950
8,000
175
178
180
183
185
86
87
88
89
90
200
203
205
208
210
98
100
101
103
104
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
213
215
218
220
223
106
107
109
110
112
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
238
240
243
245
248
121
122
124
125
127
8,250
8,300
8,350
8,400
8,450
8,750
8,800
8,850
8,900
8,950
8,300
8,350
8,400
8,450
8,500
8,800
8,850
8,900
8,950
9,000
225
228
230
233
235
250
253
256
258
261
113
115
116
118
119
128
130
131
133
134
10,250
10,300
10,350
10,400
10,450
10,750
10,800
10,850
10,900
10,950
10,300
10,350
10,400
10,450
10,500
329
332
334
337
340
10,800
10,850
10,900
10,950
11,000
355
358
361
363
366
$11,000
178
180
182
184
186
198
200
202
204
206
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
369
371
374
376
379
208
210
212
214
216
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
395
397
400
403
405
228
230
232
234
236
11,250
11,300
11,350
11,400
11,450
11,750
11,800
11,850
11,900
11,950
* This column must also be used by a Qualified Widow(er).
11,300
11,350
11,400
11,450
11,500
382
384
387
390
392
11,800
11,850
11,900
11,950
12,000
408
411
413
416
418
21
218
220
222
224
226
238
240
242
244
246
13,250
13,300
13,350
13,400
13,450
13,750
13,800
13,850
13,900
13,950
13,300
13,350
13,400
13,450
13,500
13,800
13,850
13,900
13,950
14,000
$14,000
487
489
492
495
497
513
516
518
521
523
309
311
314
316
319
334
336
339
341
344
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
526
529
531
534
537
346
349
351
354
356
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
552
555
558
560
563
371
374
376
379
381
14,250
14,300
14,350
14,400
14,450
14,750
14,800
14,850
14,900
14,950
14,300
14,350
14,400
14,450
14,500
14,800
14,850
14,900
14,950
15,000
539
542
544
547
550
565
568
571
573
576
359
361
364
366
369
384
386
389
391
394
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$15,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
579
581
584
586
589
396
399
402
404
407
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
605
607
610
613
615
423
425
428
430
433
15,250
15,300
15,350
15,400
15,450
15,750
15,800
15,850
15,900
15,950
15,300
15,350
15,400
15,450
15,500
15,800
15,850
15,900
15,950
16,000
$16,000
592
594
597
600
602
618
621
623
626
628
409
412
415
417
420
436
438
441
444
446
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$18,000
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
736
739
741
744
747
554
556
559
562
564
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
762
765
768
770
773
580
583
585
588
591
18,250
18,300
18,350
18,400
18,450
18,750
18,800
18,850
18,900
18,950
18,300
18,350
18,400
18,450
18,500
749
752
754
757
760
18,800
18,850
18,900
18,950
19,000
775
778
781
783
786
$19,000
567
570
572
575
577
593
596
598
601
604
If Oklahoma
taxable income is:
At
least
But
less
than
$21,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
894
896
899
901
904
711
714
717
719
722
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
920
922
925
928
930
738
740
743
745
748
21,250
21,300
21,350
21,400
21,450
21,750
21,800
21,850
21,900
21,950
21,300
21,350
21,400
21,450
21,500
21,800
21,850
21,900
21,950
22,000
$22,000
907
909
912
915
917
933
936
938
941
943
724
727
730
732
735
751
753
756
759
761
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
631
634
636
639
642
449
451
454
457
459
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
789
791
794
796
799
606
609
612
614
617
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
946
949
951
954
957
764
766
769
772
774
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
657
660
663
665
668
475
478
480
483
486
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
815
817
820
823
825
633
635
638
640
643
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
972
975
978
980
983
790
793
795
798
801
16,250
16,300
16,350
16,400
16,450
16,750
16,800
16,850
16,900
16,950
$17,000
16,300
16,350
16,400
16,450
16,500
16,800
16,850
16,900
16,950
17,000
644
647
649
652
655
670
673
676
678
681
462
465
467
470
472
488
491
493
496
499
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
684
686
689
691
694
501
504
507
509
512
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
710
712
715
718
720
528
530
533
535
538
17,250
17,300
17,350
17,400
17,450
17,750
17,800
17,850
17,900
17,950
17,300
17,350
17,400
17,450
17,500
17,800
17,850
17,900
17,950
18,000
697
699
702
705
707
723
726
728
731
733
514
517
520
522
525
541
543
546
549
551
19,250
19,300
19,350
19,400
19,450
19,750
19,800
19,850
19,900
19,950
19,300
19,350
19,400
19,450
19,500
802
804
807
810
812
19,800
19,850
19,900
19,950
20,000
828
831
833
836
838
$20,000
619
622
625
627
630
646
648
651
654
656
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
841
844
846
849
852
659
661
664
667
669
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
867
870
873
875
878
685
688
690
693
696
20,250
20,300
20,350
20,400
20,450
20,750
20,800
20,850
20,900
20,950
* This column must also be used by a Qualified Widow(er).
20,300
20,350
20,400
20,450
20,500
854
857
859
862
865
20,800
20,850
20,900
20,950
21,000
880
883
886
888
891
22
672
675
677
680
682
698
701
703
706
709
22,250
22,300
22,350
22,400
22,450
22,750
22,800
22,850
22,900
22,950
22,300
22,350
22,400
22,450
22,500
22,800
22,850
22,900
22,950
23,000
$23,000
959
962
964
967
970
985
988
991
993
996
777
780
782
785
787
803
806
808
811
814
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
999
1,001
1,004
1,006
1,009
816
819
822
824
827
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
1,025
1,027
1,030
1,033
1,035
843
845
848
850
853
23,250
23,300
23,350
23,400
23,450
23,750
23,800
23,850
23,900
23,950
23,300
23,350
23,400
23,450
23,500
23,800
23,850
23,900
23,950
24,000
1,012
1,014
1,017
1,020
1,022
1,038
1,041
1,043
1,046
1,048
829
832
835
837
840
856
858
861
864
866
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$24,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
1,051
1,054
1,056
1,059
1,062
869
871
874
877
879
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
1,077
1,080
1,083
1,085
1,088
895
898
900
903
906
24,250
24,300
24,350
24,400
24,450
24,750
24,800
24,850
24,900
24,950
24,300
24,350
24,400
24,450
24,500
24,800
24,850
24,900
24,950
25,000
$25,000
1,064
1,067
1,069
1,072
1,075
1,090
1,093
1,096
1,098
1,101
882
885
887
890
892
908
911
913
916
919
If Oklahoma
taxable income is:
At
least
And you are:
But
less
than
Single or
married
filing
separate
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
1,209
1,211
1,214
1,216
1,219
1,026
1,029
1,032
1,034
1,037
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
1,235
1,237
1,240
1,243
1,245
1,053
1,055
1,058
1,060
1,063
$27,000
27,250
27,300
27,350
27,400
27,450
27,750
27,800
27,850
27,900
27,950
27,300
27,350
27,400
27,450
27,500
27,800
27,850
27,900
27,950
28,000
$28,000
Married*
filing
joint or
head of
household
Your tax is:
1,222
1,224
1,227
1,230
1,232
1,248
1,251
1,253
1,256
1,258
1,039
1,042
1,045
1,047
1,050
1,066
1,068
1,071
1,074
1,076
If Oklahoma
taxable income is:
At
least
But
less
than
$30,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
1,366
1,369
1,371
1,374
1,377
1,184
1,186
1,189
1,192
1,194
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
1,392
1,395
1,398
1,400
1,403
1,210
1,213
1,215
1,218
1,221
30,250
30,300
30,350
30,400
30,450
30,750
30,800
30,850
30,900
30,950
30,300
30,350
30,400
30,450
30,500
30,800
30,850
30,900
30,950
31,000
$31,000
1,379
1,382
1,384
1,387
1,390
1,405
1,408
1,411
1,413
1,416
1,197
1,200
1,202
1,205
1,207
1,223
1,226
1,228
1,231
1,234
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
1,104
1,106
1,109
1,111
1,114
921
924
927
929
932
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
1,261
1,264
1,266
1,269
1,272
1,079
1,081
1,084
1,087
1,089
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
1,419
1,421
1,424
1,426
1,429
1,236
1,239
1,242
1,244
1,247
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
1,130
1,132
1,135
1,138
1,140
948
950
953
955
958
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
1,287
1,290
1,293
1,295
1,298
1,105
1,108
1,110
1,113
1,116
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
1,445
1,447
1,450
1,453
1,455
1,263
1,265
1,268
1,270
1,273
25,250
25,300
25,350
25,400
25,450
25,750
25,800
25,850
25,900
25,950
25,300
25,350
25,400
25,450
25,500
25,800
25,850
25,900
25,950
26,000
$26,000
1,117
1,119
1,122
1,125
1,127
1,143
1,146
1,148
1,151
1,153
934
937
940
942
945
961
963
966
969
971
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
1,156
1,159
1,161
1,164
1,167
974
976
979
982
984
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
1,182
1,185
1,188
1,190
1,193
1,000
1,003
1,005
1,008
1,011
26,250
26,300
26,350
26,400
26,450
26,750
26,800
26,850
26,900
26,950
26,300
26,350
26,400
26,450
26,500
26,800
26,850
26,900
26,950
27,000
1,169
1,172
1,174
1,177
1,180
1,195
1,198
1,201
1,203
1,206
987
990
992
995
997
1,013
1,016
1,018
1,021
1,024
28,250
28,300
28,350
28,400
28,450
28,750
28,800
28,850
28,900
28,950
28,300
28,350
28,400
28,450
28,500
28,800
28,850
28,900
28,950
29,000
$29,000
1,274
1,277
1,279
1,282
1,285
1,300
1,303
1,306
1,308
1,311
1,092
1,095
1,097
1,100
1,102
1,118
1,121
1,123
1,126
1,129
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
1,314
1,316
1,319
1,321
1,324
1,131
1,134
1,137
1,139
1,142
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
1,340
1,342
1,345
1,348
1,350
1,158
1,160
1,163
1,165
1,168
29,250
29,300
29,350
29,400
29,450
29,750
29,800
29,850
29,900
29,950
* This column must also be used by a Qualified Widow(er).
29,300
29,350
29,400
29,450
29,500
29,800
29,850
29,900
29,950
30,000
1,327
1,329
1,332
1,335
1,337
1,353
1,356
1,358
1,361
1,363
23
1,144
1,147
1,150
1,152
1,155
1,171
1,173
1,176
1,179
1,181
31,250
31,300
31,350
31,400
31,450
31,750
31,800
31,850
31,900
31,950
31,300
31,350
31,400
31,450
31,500
31,800
31,850
31,900
31,950
32,000
$32,000
1,432
1,434
1,437
1,440
1,442
1,458
1,461
1,463
1,466
1,468
1,249
1,252
1,255
1,257
1,260
1,276
1,278
1,281
1,284
1,286
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
1,471
1,474
1,476
1,479
1,482
1,289
1,291
1,294
1,297
1,299
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
1,497
1,500
1,503
1,505
1,508
1,315
1,318
1,320
1,323
1,326
32,250
32,300
32,350
32,400
32,450
32,750
32,800
32,850
32,900
32,950
32,300
32,350
32,400
32,450
32,500
32,800
32,850
32,900
32,950
33,000
1,484
1,487
1,489
1,492
1,495
1,510
1,513
1,516
1,518
1,521
1,302
1,305
1,307
1,310
1,312
1,328
1,331
1,333
1,336
1,339
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$33,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
1,524
1,526
1,529
1,531
1,534
1,341
1,344
1,347
1,349
1,352
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
1,550
1,552
1,555
1,558
1,560
1,368
1,370
1,373
1,375
1,378
33,250
33,300
33,350
33,400
33,450
33,750
33,800
33,850
33,900
33,950
33,300
33,350
33,400
33,450
33,500
33,800
33,850
33,900
33,950
34,000
$34,000
1,537
1,539
1,542
1,545
1,547
1,563
1,566
1,568
1,571
1,573
1,354
1,357
1,360
1,362
1,365
1,381
1,383
1,386
1,389
1,391
If Oklahoma
taxable income is:
At
least
But
less
than
$36,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
1,681
1,684
1,686
1,689
1,692
1,499
1,501
1,504
1,507
1,509
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
1,707
1,710
1,713
1,715
1,718
1,525
1,528
1,530
1,533
1,536
36,250
36,300
36,350
36,400
36,450
36,750
36,800
36,850
36,900
36,950
36,300
36,350
36,400
36,450
36,500
36,800
36,850
36,900
36,950
37,000
$37,000
1,694
1,697
1,699
1,702
1,705
1,720
1,723
1,726
1,728
1,731
1,512
1,515
1,517
1,520
1,522
1,538
1,541
1,543
1,546
1,549
If Oklahoma
taxable income is:
At
least
But
less
than
$39,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
1,839
1,841
1,844
1,846
1,849
1,656
1,659
1,662
1,664
1,667
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
1,865
1,867
1,870
1,873
1,875
1,683
1,685
1,688
1,690
1,693
39,250
39,300
39,350
39,400
39,450
39,750
39,800
39,850
39,900
39,950
39,300
39,350
39,400
39,450
39,500
39,800
39,850
39,900
39,950
40,000
$40,000
1,852
1,854
1,857
1,860
1,862
1,878
1,881
1,883
1,886
1,888
1,669
1,672
1,675
1,677
1,680
1,696
1,698
1,701
1,704
1,706
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
1,576
1,579
1,581
1,584
1,587
1,394
1,396
1,399
1,402
1,404
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
1,734
1,736
1,739
1,741
1,744
1,551
1,554
1,557
1,559
1,562
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
1,891
1,894
1,896
1,899
1,902
1,709
1,711
1,714
1,717
1,719
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
1,602
1,605
1,608
1,610
1,613
1,420
1,423
1,425
1,428
1,431
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
1,760
1,762
1,765
1,768
1,770
1,578
1,580
1,583
1,585
1,588
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
1,917
1,920
1,923
1,925
1,928
1,735
1,738
1,740
1,743
1,746
34,250
34,300
34,350
34,400
34,450
34,750
34,800
34,850
34,900
34,950
34,300
34,350
34,400
34,450
34,500
34,800
34,850
34,900
34,950
35,000
$35,000
1,589
1,592
1,594
1,597
1,600
1,615
1,618
1,621
1,623
1,626
1,407
1,410
1,412
1,415
1,417
1,433
1,436
1,438
1,441
1,444
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
1,629
1,631
1,634
1,636
1,639
1,446
1,449
1,452
1,454
1,457
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
1,655
1,657
1,660
1,663
1,665
1,473
1,475
1,478
1,480
1,483
35,250
35,300
35,350
35,400
35,450
35,750
35,800
35,850
35,900
35,950
35,300
35,350
35,400
35,450
35,500
35,800
35,850
35,900
35,950
36,000
1,642
1,644
1,647
1,650
1,652
1,668
1,671
1,673
1,676
1,678
1,459
1,462
1,465
1,467
1,470
1,486
1,488
1,491
1,494
1,496
37,250
37,300
37,350
37,400
37,450
37,750
37,800
37,850
37,900
37,950
37,300
37,350
37,400
37,450
37,500
37,800
37,850
37,900
37,950
38,000
$38,000
1,747
1,749
1,752
1,755
1,757
1,773
1,776
1,778
1,781
1,783
1,564
1,567
1,570
1,572
1,575
1,591
1,593
1,596
1,599
1,601
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
1,786
1,789
1,791
1,794
1,797
1,604
1,606
1,609
1,612
1,614
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
1,812
1,815
1,818
1,820
1,823
1,630
1,633
1,635
1,638
1,641
38,250
38,300
38,350
38,400
38,450
38,750
38,800
38,850
38,900
38,950
* This column must also be used by a Qualified Widow(er).
38,300
38,350
38,400
38,450
38,500
38,800
38,850
38,900
38,950
39,000
1,799
1,802
1,804
1,807
1,810
1,825
1,828
1,831
1,833
1,836
24
1,617
1,620
1,622
1,625
1,627
1,643
1,646
1,648
1,651
1,654
40,250
40,300
40,350
40,400
40,450
40,750
40,800
40,850
40,900
40,950
40,300
40,350
40,400
40,450
40,500
40,800
40,850
40,900
40,950
41,000
$41,000
1,904
1,907
1,909
1,912
1,915
1,930
1,933
1,936
1,938
1,941
1,722
1,725
1,727
1,730
1,732
1,748
1,751
1,753
1,756
1,759
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
1,944
1,946
1,949
1,951
1,954
1,761
1,764
1,767
1,769
1,772
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
1,970
1,972
1,975
1,978
1,980
1,788
1,790
1,793
1,795
1,798
41,250
41,300
41,350
41,400
41,450
41,750
41,800
41,850
41,900
41,950
41,300
41,350
41,400
41,450
41,500
41,800
41,850
41,900
41,950
42,000
1,957
1,959
1,962
1,965
1,967
1,983
1,986
1,988
1,991
1,993
1,774
1,777
1,780
1,782
1,785
1,801
1,803
1,806
1,809
1,811
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$42,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
1,996
1,999
2,001
2,004
2,007
1,814
1,816
1,819
1,822
1,824
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
2,022
2,025
2,028
2,030
2,033
1,840
1,843
1,845
1,848
1,851
42,250
42,300
42,350
42,400
42,450
42,750
42,800
42,850
42,900
42,950
42,300
42,350
42,400
42,450
42,500
42,800
42,850
42,900
42,950
43,000
$43,000
2,009
2,012
2,014
2,017
2,020
2,035
2,038
2,041
2,043
2,046
1,827
1,830
1,832
1,835
1,837
1,853
1,856
1,858
1,861
1,864
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$45,000
45,050
45,100
45,150
45,200
45,250
2,154
2,156
2,159
2,161
2,164
1,971
1,974
1,977
1,979
1,982
45,550
45,600
45,650
45,700
45,750
45,600
45,650
45,700
45,750
45,800
2,182
2,185
2,188
2,190
2,193
2,000
2,003
2,005
2,008
2,011
45,800
45,850
45,900
45,950
45,300
45,350
45,400
45,450
45,500
45,550
45,850
45,900
45,950
46,000
$46,000
At
least
But
less
than
$48,000
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
If Oklahoma
taxable income is:
2,167
2,169
2,172
2,175
2,177
2,180
2,196
2,198
2,201
2,203
1,984
1,987
1,990
1,992
1,995
1,998
2,013
2,016
2,019
2,021
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
2,311
2,314
2,316
2,319
2,322
2,129
2,131
2,134
2,137
2,139
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
2,337
2,340
2,343
2,345
2,348
2,155
2,158
2,160
2,163
2,166
48,250
48,300
48,350
48,400
48,450
48,750
48,800
48,850
48,900
48,950
48,300
48,350
48,400
48,450
48,500
48,800
48,850
48,900
48,950
49,000
$49,000
2,324
2,327
2,329
2,332
2,335
2,350
2,353
2,356
2,358
2,361
2,142
2,145
2,147
2,150
2,152
2,168
2,171
2,173
2,176
2,179
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
2,049
2,051
2,054
2,056
2,059
1,866
1,869
1,872
1,874
1,877
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
2,206
2,209
2,211
2,214
2,217
2,024
2,026
2,029
2,032
2,034
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
2,364
2,366
2,369
2,371
2,374
2,181
2,184
2,187
2,189
2,192
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
2,075
2,077
2,080
2,083
2,085
1,893
1,895
1,898
1,900
1,903
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
2,232
2,235
2,238
2,240
2,243
2,050
2,053
2,055
2,058
2,061
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
2,390
2,392
2,395
2,398
2,400
2,208
2,210
2,213
2,215
2,218
43,250
43,300
43,350
43,400
43,450
43,750
43,800
43,850
43,900
43,950
43,300
43,350
43,400
43,450
43,500
43,800
43,850
43,900
43,950
44,000
$44,000
2,062
2,064
2,067
2,070
2,072
2,088
2,091
2,093
2,096
2,098
1,879
1,882
1,885
1,887
1,890
1,906
1,908
1,911
1,914
1,916
46,250
46,300
46,350
46,400
46,450
46,750
46,800
46,850
46,900
46,950
46,300
46,350
46,400
46,450
46,500
46,800
46,850
46,900
46,950
47,000
$47,000
2,219
2,222
2,224
2,227
2,230
2,245
2,248
2,251
2,253
2,256
2,037
2,040
2,042
2,045
2,047
2,063
2,066
2,068
2,071
2,074
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
2,101
2,104
2,106
2,109
2,112
1,919
1,921
1,924
1,927
1,929
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
2,259
2,261
2,264
2,266
2,269
2,076
2,079
2,082
2,084
2,087
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
2,127
2,130
2,133
2,135
2,138
1,945
1,948
1,950
1,953
1,956
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
2,285
2,287
2,290
2,293
2,295
2,103
2,105
2,108
2,110
2,113
44,250
44,300
44,350
44,400
44,450
44,750
44,800
44,850
44,900
44,950
44,300
44,350
44,400
44,450
44,500
44,800
44,850
44,900
44,950
45,000
2,114
2,117
2,119
2,122
2,125
2,140
2,143
2,146
2,148
2,151
1,932
1,935
1,937
1,940
1,942
1,958
1,961
1,963
1,966
1,969
47,250
47,300
47,350
47,400
47,450
47,750
47,800
47,850
47,900
47,950
* This column must also be used by a Qualified Widow(er).
47,300
47,350
47,400
47,450
47,500
47,800
47,850
47,900
47,950
48,000
2,272
2,274
2,277
2,280
2,282
2,298
2,301
2,303
2,306
2,308
25
2,089
2,092
2,095
2,097
2,100
2,116
2,118
2,121
2,124
2,126
49,250
49,300
49,350
49,400
49,450
49,750
49,800
49,850
49,900
49,950
49,300
49,350
49,400
49,450
49,500
49,800
49,850
49,900
49,950
50,000
$50,000
2,377
2,379
2,382
2,385
2,387
2,403
2,406
2,408
2,411
2,413
2,194
2,197
2,200
2,202
2,205
2,221
2,223
2,226
2,229
2,231
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
2,416
2,419
2,421
2,424
2,234
2,236
2,239
2,242
50,450
50,500
50,550
50,600
50,650
50,500
50,550
50,600
50,650
50,700
2,440
2,442
2,445
2,448
2,450
2,257
2,260
2,263
2,265
2,268
50,200
50,250
50,300
50,350
50,400
50,700
50,750
50,800
50,850
50,900
50,950
50,250
50,300
50,350
50,400
50,450
50,750
50,800
50,850
50,900
50,950
51,000
2,427
2,429
2,432
2,434
2,437
2,453
2,455
2,458
2,461
2,463
2,466
2,244
2,247
2,250
2,252
2,255
2,271
2,273
2,276
2,278
2,281
2,284
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
$52,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
2,469
2,471
2,474
2,476
2,479
2,482
2,484
2,487
2,490
2,492
2,495
2,497
2,500
2,503
2,505
2,508
2,511
2,513
2,516
2,518
2,286
2,289
2,292
2,294
2,297
2,299
2,302
2,305
2,307
2,310
2,313
2,315
2,318
2,320
2,323
2,326
2,328
2,331
2,334
2,336
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$54,000
54,000
54,050
54,100
54,150
54,200
54,050
54,100
54,150
54,200
54,250
2,626
2,629
2,631
2,634
2,637
2,444
2,446
2,449
2,452
2,454
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
2,652
2,655
2,658
2,660
2,663
2,470
2,473
2,475
2,478
2,481
54,250
54,300
54,350
54,400
54,450
54,750
54,800
54,850
54,900
54,950
54,300
54,350
54,400
54,450
54,500
2,639
2,642
2,644
2,647
2,650
54,800
54,850
54,900
54,950
55,000
2,665
2,668
2,671
2,673
2,676
$55,000
2,457
2,460
2,462
2,465
2,467
2,483
2,486
2,488
2,491
2,494
If Oklahoma
taxable income is:
At
least
But
less
than
$57,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
57,000
57,050
57,100
57,150
57,200
57,050
57,100
57,150
57,200
57,250
2,784
2,786
2,789
2,791
2,794
2,601
2,604
2,607
2,609
2,612
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
2,810
2,812
2,815
2,818
2,820
2,628
2,630
2,633
2,635
2,638
57,250
57,300
57,350
57,400
57,450
57,750
57,800
57,850
57,900
57,950
57,300
57,350
57,400
57,450
57,500
57,800
57,850
57,900
57,950
58,000
$58,000
2,797
2,799
2,802
2,805
2,807
2,823
2,826
2,828
2,831
2,833
2,614
2,617
2,620
2,622
2,625
2,641
2,643
2,646
2,649
2,651
52,000
52,050
52,100
52,150
52,200
52,050
52,100
52,150
52,200
52,250
2,521
2,524
2,526
2,529
2,532
2,339
2,341
2,344
2,347
2,349
55,000
55,050
55,100
55,150
55,200
55,050
55,100
55,150
55,200
55,250
2,679
2,681
2,684
2,686
2,689
2,496
2,499
2,502
2,504
2,507
58,000
58,050
58,100
58,150
58,200
58,050
58,100
58,150
58,200
58,250
2,836
2,839
2,841
2,844
2,847
2,654
2,656
2,659
2,662
2,664
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
2,547
2,550
2,553
2,555
2,558
2,365
2,368
2,370
2,373
2,376
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
2,705
2,707
2,710
2,713
2,715
2,523
2,525
2,528
2,530
2,533
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
2,862
2,865
2,868
2,870
2,873
2,680
2,683
2,685
2,688
2,691
52,250
52,300
52,350
52,400
52,450
52,750
52,800
52,850
52,900
52,950
52,300
52,350
52,400
52,450
52,500
52,800
52,850
52,900
52,950
53,000
$53,000
2,534
2,537
2,539
2,542
2,545
2,560
2,563
2,566
2,568
2,571
2,352
2,355
2,357
2,360
2,362
2,378
2,381
2,383
2,386
2,389
55,250
55,300
55,350
55,400
55,450
55,750
55,800
55,850
55,900
55,950
55,300
55,350
55,400
55,450
55,500
2,692
2,694
2,697
2,700
2,702
55,800
55,850
55,900
55,950
56,000
2,718
2,721
2,723
2,726
2,728
$56,000
2,509
2,512
2,515
2,517
2,520
2,536
2,538
2,541
2,544
2,546
58,250
58,300
58,350
58,400
58,450
58,750
58,800
58,850
58,900
58,950
58,300
58,350
58,400
58,450
58,500
58,800
58,850
58,900
58,950
59,000
$59,000
2,849
2,852
2,854
2,857
2,860
2,875
2,878
2,881
2,883
2,886
2,667
2,670
2,672
2,675
2,677
2,693
2,696
2,698
2,701
2,704
53,000
53,050
53,100
53,150
53,200
53,050
53,100
53,150
53,200
53,250
2,574
2,576
2,579
2,581
2,584
2,391
2,394
2,397
2,399
2,402
56,000
56,050
56,100
56,150
56,200
56,050
56,100
56,150
56,200
56,250
2,731
2,734
2,736
2,739
2,742
2,549
2,551
2,554
2,557
2,559
59,000
59,050
59,100
59,150
59,200
59,050
59,100
59,150
59,200
59,250
2,889
2,891
2,894
2,896
2,899
2,706
2,709
2,712
2,714
2,717
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
2,600
2,602
2,605
2,608
2,610
2,418
2,420
2,423
2,425
2,428
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
2,757
2,760
2,763
2,765
2,768
2,575
2,578
2,580
2,583
2,586
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
2,915
2,917
2,920
2,923
2,925
2,733
2,735
2,738
2,740
2,743
53,250
53,300
53,350
53,400
53,450
53,750
53,800
53,850
53,900
53,950
53,300
53,350
53,400
53,450
53,500
53,800
53,850
53,900
53,950
54,000
2,587
2,589
2,592
2,595
2,597
2,613
2,616
2,618
2,621
2,623
2,404
2,407
2,410
2,412
2,415
2,431
2,433
2,436
2,439
2,441
56,250
56,300
56,350
56,400
56,450
56,750
56,800
56,850
56,900
56,950
* This column must also be used by a Qualified Widow(er).
56,300
56,350
56,400
56,450
56,500
2,744
2,747
2,749
2,752
2,755
56,800
56,850
56,900
56,950
57,000
2,770
2,773
2,776
2,778
2,781
26
2,562
2,565
2,567
2,570
2,572
2,588
2,591
2,593
2,596
2,599
59,250
59,300
59,350
59,400
59,450
59,750
59,800
59,850
59,900
59,950
59,300
59,350
59,400
59,450
59,500
59,800
59,850
59,900
59,950
60,000
2,902
2,904
2,907
2,910
2,912
2,928
2,931
2,933
2,936
2,938
2,719
2,722
2,725
2,727
2,730
2,746
2,748
2,751
2,754
2,756
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
$61,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
2,941
2,944
2,946
2,949
2,952
2,954
2,957
2,959
2,962
2,965
2,967
2,970
2,973
2,975
2,978
2,980
2,983
2,986
2,988
2,991
2,759
2,761
2,764
2,767
2,769
2,772
2,775
2,777
2,780
2,782
2,785
2,788
2,790
2,793
2,796
2,798
2,801
2,803
2,806
2,809
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$63,000
If Oklahoma
taxable income is:
At
least
But
less
than
$66,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
63,000
63,050
63,100
63,150
63,200
63,050
63,100
63,150
63,200
63,250
3,099
3,101
3,104
3,106
3,109
2,916
2,919
2,922
2,924
2,927
66,000
66,050
66,100
66,150
66,200
66,050
66,100
66,150
66,200
66,250
3,256
3,259
3,261
3,264
3,267
3,074
3,076
3,079
3,082
3,084
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
3,125
3,127
3,130
3,133
3,135
2,943
2,945
2,948
2,950
2,953
66,500
66,550
66,600
66,650
66,700
66,550
66,600
66,650
66,700
66,750
3,282
3,285
3,288
3,290
3,293
3,100
3,103
3,105
3,108
3,111
63,250
63,300
63,350
63,400
63,450
63,750
63,800
63,850
63,900
63,950
63,300
63,350
63,400
63,450
63,500
3,112
3,114
3,117
3,120
3,122
63,800
63,850
63,900
63,950
64,000
3,138
3,141
3,143
3,146
3,148
$64,000
2,929
2,932
2,935
2,937
2,940
2,956
2,958
2,961
2,964
2,966
66,250
66,300
66,350
66,400
66,450
66,750
66,800
66,850
66,900
66,950
66,300
66,350
66,400
66,450
66,500
66,800
66,850
66,900
66,950
67,000
$67,000
3,269
3,272
3,274
3,277
3,280
3,295
3,298
3,301
3,303
3,306
3,087
3,090
3,092
3,095
3,097
3,113
3,116
3,118
3,121
3,124
61,000
61,050
61,100
61,150
61,200
61,050
61,100
61,150
61,200
61,250
2,994
2,996
2,999
3,001
3,004
2,811
2,814
2,817
2,819
2,822
64,000
64,050
64,100
64,150
64,200
64,050
64,100
64,150
64,200
64,250
3,151
3,154
3,156
3,159
3,162
2,969
2,971
2,974
2,977
2,979
67,000
67,050
67,100
67,150
67,200
67,050
67,100
67,150
67,200
67,250
3,309
3,311
3,314
3,316
3,319
3,126
3,129
3,132
3,134
3,137
61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
3,020
3,022
3,025
3,028
3,030
2,838
2,840
2,843
2,845
2,848
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
3,177
3,180
3,183
3,185
3,188
2,995
2,998
3,000
3,003
3,006
67,500
67,550
67,600
67,650
67,700
67,550
67,600
67,650
67,700
67,750
3,335
3,337
3,340
3,343
3,345
3,153
3,155
3,158
3,160
3,163
61,250
61,300
61,350
61,400
61,450
61,750
61,800
61,850
61,900
61,950
61,300
61,350
61,400
61,450
61,500
61,800
61,850
61,900
61,950
62,000
$62,000
3,007
3,009
3,012
3,015
3,017
3,033
3,036
3,038
3,041
3,043
2,824
2,827
2,830
2,832
2,835
2,851
2,853
2,856
2,859
2,861
64,250
64,300
64,350
64,400
64,450
64,750
64,800
64,850
64,900
64,950
64,300
64,350
64,400
64,450
64,500
3,164
3,167
3,169
3,172
3,175
64,800
64,850
64,900
64,950
65,000
3,190
3,193
3,196
3,198
3,201
$65,000
2,982
2,985
2,987
2,990
2,992
3,008
3,011
3,013
3,016
3,019
67,250
67,300
67,350
67,400
67,450
67,750
67,800
67,850
67,900
67,950
67,300
67,350
67,400
67,450
67,500
67,800
67,850
67,900
67,950
68,000
$68,000
3,322
3,324
3,327
3,330
3,332
3,348
3,351
3,353
3,356
3,358
3,139
3,142
3,145
3,147
3,150
3,166
3,168
3,171
3,174
3,176
62,000
62,050
62,100
62,150
62,200
62,050
62,100
62,150
62,200
62,250
3,046
3,049
3,051
3,054
3,057
2,864
2,866
2,869
2,872
2,874
65,000
65,050
65,100
65,150
65,200
65,050
65,100
65,150
65,200
65,250
3,204
3,206
3,209
3,211
3,214
3,021
3,024
3,027
3,029
3,032
68,000
68,050
68,100
68,150
68,200
68,050
68,100
68,150
68,200
68,250
3,361
3,364
3,366
3,369
3,372
3,179
3,181
3,184
3,187
3,189
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
62,700
62,750
3,072
3,075
3,078
3,080
3,083
2,890
2,893
2,895
2,898
2,901
65,500
65,550
65,600
65,650
65,700
65,550
65,600
65,650
65,700
65,750
3,230
3,232
3,235
3,238
3,240
3,048
3,050
3,053
3,055
3,058
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
3,387
3,390
3,393
3,395
3,398
3,205
3,208
3,210
3,213
3,216
62,250
62,300
62,350
62,400
62,450
62,750
62,800
62,850
62,900
62,950
62,300
62,350
62,400
62,450
62,500
62,800
62,850
62,900
62,950
63,000
3,059
3,062
3,064
3,067
3,070
3,085
3,088
3,091
3,093
3,096
2,877
2,880
2,882
2,885
2,887
2,903
2,906
2,908
2,911
2,914
65,250
65,300
65,350
65,400
65,450
65,750
65,800
65,850
65,900
65,950
* This column must also be used by a Qualified Widow(er).
65,300
65,350
65,400
65,450
65,500
3,217
3,219
3,222
3,225
3,227
65,800
65,850
65,900
65,950
66,000
3,243
3,246
3,248
3,251
3,253
27
3,034
3,037
3,040
3,042
3,045
3,061
3,063
3,066
3,069
3,071
68,250
68,300
68,350
68,400
68,450
68,750
68,800
68,850
68,900
68,950
68,300
68,350
68,400
68,450
68,500
68,800
68,850
68,900
68,950
69,000
3,374
3,377
3,379
3,382
3,385
3,400
3,403
3,406
3,408
3,411
3,192
3,195
3,197
3,200
3,202
3,218
3,221
3,223
3,226
3,229
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$69,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$72,000
If Oklahoma
taxable income is:
At
least
But
less
than
$75,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
69,000
69,050
69,100
69,150
69,200
69,050
69,100
69,150
69,200
69,250
3,414
3,416
3,419
3,421
3,424
3,231
3,234
3,237
3,239
3,242
72,000
72,050
72,100
72,150
72,200
72,050
72,100
72,150
72,200
72,250
3,571
3,574
3,576
3,579
3,582
3,389
3,391
3,394
3,397
3,399
75,000
75,050
75,100
75,150
75,200
75,050
75,100
75,150
75,200
75,250
3,729
3,731
3,734
3,736
3,739
3,546
3,549
3,552
3,554
3,557
69,500
69,550
69,600
69,650
69,700
69,550
69,600
69,650
69,700
69,750
3,440
3,442
3,445
3,448
3,450
3,258
3,260
3,263
3,265
3,268
72,500
72,550
72,600
72,650
72,700
72,550
72,600
72,650
72,700
72,750
3,597
3,600
3,603
3,605
3,608
3,415
3,418
3,420
3,423
3,426
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
3,755
3,757
3,760
3,763
3,765
3,573
3,575
3,578
3,580
3,583
69,250
69,300
69,350
69,400
69,450
69,750
69,800
69,850
69,900
69,950
69,300
69,350
69,400
69,450
69,500
69,800
69,850
69,900
69,950
70,000
$70,000
3,427
3,429
3,432
3,435
3,437
3,453
3,456
3,458
3,461
3,463
3,244
3,247
3,250
3,252
3,255
3,271
3,273
3,276
3,279
3,281
72,250
72,300
72,350
72,400
72,450
72,750
72,800
72,850
72,900
72,950
72,300
72,350
72,400
72,450
72,500
3,584
3,587
3,589
3,592
3,595
72,800
72,850
72,900
72,950
73,000
3,610
3,613
3,616
3,618
3,621
$73,000
3,402
3,405
3,407
3,410
3,412
3,428
3,431
3,433
3,436
3,439
75,250
75,300
75,350
75,400
75,450
75,750
75,800
75,850
75,900
75,950
75,300
75,350
75,400
75,450
75,500
75,800
75,850
75,900
75,950
76,000
$76,000
3,742
3,744
3,747
3,750
3,752
3,768
3,771
3,773
3,776
3,778
3,559
3,562
3,565
3,567
3,570
3,586
3,588
3,591
3,594
3,596
70,000
70,050
70,100
70,150
70,200
70,050
70,100
70,150
70,200
70,250
3,466
3,469
3,471
3,474
3,477
3,284
3,286
3,289
3,292
3,294
73,000
73,050
73,100
73,150
73,200
73,050
73,100
73,150
73,200
73,250
3,624
3,626
3,629
3,631
3,634
3,441
3,444
3,447
3,449
3,452
76,000
76,050
76,100
76,150
76,200
76,050
76,100
76,150
76,200
76,250
3,781
3,784
3,786
3,789
3,792
3,599
3,601
3,604
3,607
3,609
70,500
70,550
70,600
70,650
70,700
70,550
70,600
70,650
70,700
70,750
3,492
3,495
3,498
3,500
3,503
3,310
3,313
3,315
3,318
3,321
73,500
73,550
73,600
73,650
73,700
73,550
73,600
73,650
73,700
73,750
3,650
3,652
3,655
3,658
3,660
3,468
3,470
3,473
3,475
3,478
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
3,807
3,810
3,813
3,815
3,818
3,625
3,628
3,630
3,633
3,636
70,250
70,300
70,350
70,400
70,450
70,750
70,800
70,850
70,900
70,950
70,300
70,350
70,400
70,450
70,500
70,800
70,850
70,900
70,950
71,000
$71,000
3,479
3,482
3,484
3,487
3,490
3,505
3,508
3,511
3,513
3,516
3,297
3,300
3,302
3,305
3,307
3,323
3,326
3,328
3,331
3,334
73,250
73,300
73,350
73,400
73,450
73,750
73,800
73,850
73,900
73,950
73,300
73,350
73,400
73,450
73,500
3,637
3,639
3,642
3,645
3,647
73,800
73,850
73,900
73,950
74,000
3,663
3,666
3,668
3,671
3,673
$74,000
3,454
3,457
3,460
3,462
3,465
3,481
3,483
3,486
3,489
3,491
76,250
76,300
76,350
76,400
76,450
76,750
76,800
76,850
76,900
76,950
76,300
76,350
76,400
76,450
76,500
76,800
76,850
76,900
76,950
77,000
$77,000
3,794
3,797
3,799
3,802
3,805
3,820
3,823
3,826
3,828
3,831
3,612
3,615
3,617
3,620
3,622
3,638
3,641
3,643
3,646
3,649
71,000
71,050
71,100
71,150
71,200
71,050
71,100
71,150
71,200
71,250
3,519
3,521
3,524
3,526
3,529
3,336
3,339
3,342
3,344
3,347
74,000
74,050
74,100
74,150
74,200
74,050
74,100
74,150
74,200
74,250
3,676
3,679
3,681
3,684
3,687
3,494
3,496
3,499
3,502
3,504
77,000
77,050
77,100
77,150
77,200
77,050
77,100
77,150
77,200
77,250
3,834
3,836
3,839
3,841
3,844
3,651
3,654
3,657
3,659
3,662
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
3,545
3,547
3,550
3,553
3,555
3,363
3,365
3,368
3,370
3,373
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
3,702
3,705
3,708
3,710
3,713
3,520
3,523
3,525
3,528
3,531
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
3,860
3,862
3,865
3,868
3,870
3,678
3,680
3,683
3,685
3,688
71,250
71,300
71,350
71,400
71,450
71,750
71,800
71,850
71,900
71,950
71,300
71,350
71,400
71,450
71,500
71,800
71,850
71,900
71,950
72,000
3,532
3,534
3,537
3,540
3,542
3,558
3,561
3,563
3,566
3,568
3,349
3,352
3,355
3,357
3,360
3,376
3,378
3,381
3,384
3,386
74,250
74,300
74,350
74,400
74,450
74,750
74,800
74,850
74,900
74,950
* This column must also be used by a Qualified Widow(er).
74,300
74,350
74,400
74,450
74,500
3,689
3,692
3,694
3,697
3,700
74,800
74,850
74,900
74,950
75,000
3,715
3,718
3,721
3,723
3,726
28
3,507
3,510
3,512
3,515
3,517
3,533
3,536
3,538
3,541
3,544
77,250
77,300
77,350
77,400
77,450
77,750
77,800
77,850
77,900
77,950
77,300
77,350
77,400
77,450
77,500
77,800
77,850
77,900
77,950
78,000
3,847
3,849
3,852
3,855
3,857
3,873
3,876
3,878
3,881
3,883
3,664
3,667
3,670
3,672
3,675
3,691
3,693
3,696
3,699
3,701
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$78,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$81,000
If Oklahoma
taxable income is:
At
least
But
less
than
$84,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
78,000
78,050
78,100
78,150
78,200
78,050
78,100
78,150
78,200
78,250
3,886
3,889
3,891
3,894
3,897
3,704
3,706
3,709
3,712
3,714
81,000
81,050
81,100
81,150
81,200
81,050
81,100
81,150
81,200
81,250
4,044
4,046
4,049
4,051
4,054
3,861
3,864
3,867
3,869
3,872
84,000
84,050
84,100
84,150
84,200
84,050
84,100
84,150
84,200
84,250
4,201
4,204
4,206
4,209
4,212
4,019
4,021
4,024
4,027
4,029
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
3,912
3,915
3,918
3,920
3,923
3,730
3,733
3,735
3,738
3,741
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
4,070
4,072
4,075
4,078
4,080
3,888
3,890
3,893
3,895
3,898
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
4,227
4,230
4,233
4,235
4,238
4,045
4,048
4,050
4,053
4,056
78,250
78,300
78,350
78,400
78,450
78,750
78,800
78,850
78,900
78,950
78,300
78,350
78,400
78,450
78,500
78,800
78,850
78,900
78,950
79,000
$79,000
3,899
3,902
3,904
3,907
3,910
3,925
3,928
3,931
3,933
3,936
3,717
3,720
3,722
3,725
3,727
3,743
3,746
3,748
3,751
3,754
81,250
81,300
81,350
81,400
81,450
81,750
81,800
81,850
81,900
81,950
81,300
81,350
81,400
81,450
81,500
4,057
4,059
4,062
4,065
4,067
81,800
81,850
81,900
81,950
82,000
4,083
4,086
4,088
4,091
4,093
$82,000
3,874
3,877
3,880
3,882
3,885
3,901
3,903
3,906
3,909
3,911
84,250
84,300
84,350
84,400
84,450
84,750
84,800
84,850
84,900
84,950
84,300
84,350
84,400
84,450
84,500
84,800
84,850
84,900
84,950
85,000
$85,000
4,214
4,217
4,219
4,222
4,225
4,240
4,243
4,246
4,248
4,251
4,032
4,035
4,037
4,040
4,042
4,058
4,061
4,063
4,066
4,069
79,000
79,050
79,100
79,150
79,200
79,050
79,100
79,150
79,200
79,250
3,939
3,941
3,944
3,946
3,949
3,756
3,759
3,762
3,764
3,767
82,000
82,050
82,100
82,150
82,200
82,050
82,100
82,150
82,200
82,250
4,096
4,099
4,101
4,104
4,107
3,914
3,916
3,919
3,922
3,924
85,000
85,050
85,100
85,150
85,200
85,050
85,100
85,150
85,200
85,250
4,254
4,256
4,259
4,261
4,264
4,071
4,074
4,077
4,079
4,082
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
3,965
3,967
3,970
3,973
3,975
3,783
3,785
3,788
3,790
3,793
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
4,122
4,125
4,128
4,130
4,133
3,940
3,943
3,945
3,948
3,951
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
4,280
4,282
4,285
4,288
4,290
4,098
4,100
4,103
4,105
4,108
79,250
79,300
79,350
79,400
79,450
79,750
79,800
79,850
79,900
79,950
79,300
79,350
79,400
79,450
79,500
79,800
79,850
79,900
79,950
80,000
$80,000
3,952
3,954
3,957
3,960
3,962
3,978
3,981
3,983
3,986
3,988
3,769
3,772
3,775
3,777
3,780
3,796
3,798
3,801
3,804
3,806
82,250
82,300
82,350
82,400
82,450
82,750
82,800
82,850
82,900
82,950
82,300
82,350
82,400
82,450
82,500
4,109
4,112
4,114
4,117
4,120
82,800
82,850
82,900
82,950
83,000
4,135
4,138
4,141
4,143
4,146
$83,000
3,927
3,930
3,932
3,935
3,937
3,953
3,956
3,958
3,961
3,964
85,250
85,300
85,350
85,400
85,450
85,750
85,800
85,850
85,900
85,950
85,300
85,350
85,400
85,450
85,500
85,800
85,850
85,900
85,950
86,000
$86,000
4,267
4,269
4,272
4,275
4,277
4,293
4,296
4,298
4,301
4,303
4,084
4,087
4,090
4,092
4,095
4,111
4,113
4,116
4,119
4,121
80,000
80,050
80,100
80,150
80,200
80,050
80,100
80,150
80,200
80,250
3,991
3,994
3,996
3,999
4,002
3,809
3,811
3,814
3,817
3,819
83,000
83,050
83,100
83,150
83,200
83,050
83,100
83,150
83,200
83,250
4,149
4,151
4,154
4,156
4,159
3,966
3,969
3,972
3,974
3,977
86,000
86,050
86,100
86,150
86,200
86,050
86,100
86,150
86,200
86,250
4,306
4,309
4,311
4,314
4,317
4,124
4,126
4,129
4,132
4,134
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
4,017
4,020
4,023
4,025
4,028
3,835
3,838
3,840
3,843
3,846
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
4,175
4,177
4,180
4,183
4,185
3,993
3,995
3,998
4,000
4,003
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
4,332
4,335
4,338
4,340
4,343
4,150
4,153
4,155
4,158
4,161
80,250
80,300
80,350
80,400
80,450
80,750
80,800
80,850
80,900
80,950
80,300
80,350
80,400
80,450
80,500
80,800
80,850
80,900
80,950
81,000
4,004
4,007
4,009
4,012
4,015
4,030
4,033
4,036
4,038
4,041
3,822
3,825
3,827
3,830
3,832
3,848
3,851
3,853
3,856
3,859
83,250
83,300
83,350
83,400
83,450
83,750
83,800
83,850
83,900
83,950
* This column must also be used by a Qualified Widow(er).
83,300
83,350
83,400
83,450
83,500
4,162
4,164
4,167
4,170
4,172
83,800
83,850
83,900
83,950
84,000
4,188
4,191
4,193
4,196
4,198
29
3,979
3,982
3,985
3,987
3,990
4,006
4,008
4,011
4,014
4,016
86,250
86,300
86,350
86,400
86,450
86,750
86,800
86,850
86,900
86,950
86,300
86,350
86,400
86,450
86,500
86,800
86,850
86,900
86,950
87,000
4,319
4,322
4,324
4,327
4,330
4,345
4,348
4,351
4,353
4,356
4,137
4,140
4,142
4,145
4,147
4,163
4,166
4,168
4,171
4,174
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
But
less
than
$87,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
87,000
87,050
87,100
87,150
87,200
87,050
87,100
87,150
87,200
87,250
4,359
4,361
4,364
4,366
4,369
4,176
4,179
4,182
4,184
4,187
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
4,385
4,387
4,390
4,393
4,395
4,203
4,205
4,208
4,210
4,213
87,250
87,300
87,350
87,400
87,450
87,750
87,800
87,850
87,900
87,950
87,300
87,350
87,400
87,450
87,500
87,800
87,850
87,900
87,950
88,000
$88,000
4,372
4,374
4,377
4,380
4,382
4,398
4,401
4,403
4,406
4,408
4,189
4,192
4,195
4,197
4,200
4,216
4,218
4,221
4,224
4,226
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$90,000
90,000
90,050
90,100
90,150
90,200
90,050
90,100
90,150
90,200
90,250
4,516
4,519
4,521
4,524
4,527
4,334
4,336
4,339
4,342
4,344
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
4,542
4,545
4,548
4,550
4,553
4,360
4,363
4,365
4,368
4,371
90,250
90,300
90,350
90,400
90,450
90,750
90,800
90,850
90,900
90,950
90,300
90,350
90,400
90,450
90,500
4,529
4,532
4,534
4,537
4,540
90,800
90,850
90,900
90,950
91,000
4,555
4,558
4,561
4,563
4,566
$91,000
4,347
4,350
4,352
4,355
4,357
4,373
4,376
4,378
4,381
4,384
If Oklahoma
taxable income is:
At
least
But
less
than
$93,000
And you are:
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
93,000
93,050
93,100
93,150
93,200
93,050
93,100
93,150
93,200
93,250
4,674
4,676
4,679
4,681
4,684
4,491
4,494
4,497
4,499
4,502
93,500
93,550
93,600
93,650
93,700
93,550
93,600
93,650
93,700
93,750
4,700
4,702
4,705
4,708
4,710
4,518
4,520
4,523
4,525
4,528
93,250
93,300
93,350
93,400
93,450
93,750
93,800
93,850
93,900
93,950
93,300
93,350
93,400
93,450
93,500
93,800
93,850
93,900
93,950
94,000
$94,000
4,687
4,689
4,692
4,695
4,697
4,713
4,716
4,718
4,721
4,723
4,504
4,507
4,510
4,512
4,515
4,531
4,533
4,536
4,539
4,541
88,000
88,050
88,100
88,150
88,200
88,050
88,100
88,150
88,200
88,250
4,411
4,414
4,416
4,419
4,422
4,229
4,231
4,234
4,237
4,239
91,000
91,050
91,100
91,150
91,200
91,050
91,100
91,150
91,200
91,250
4,569
4,571
4,574
4,576
4,579
4,386
4,389
4,392
4,394
4,397
94,000
94,050
94,100
94,150
94,200
94,050
94,100
94,150
94,200
94,250
4,726
4,729
4,731
4,734
4,737
4,544
4,546
4,549
4,552
4,554
88,500
88,550
88,600
88,650
88,700
88,750
88,550
88,600
88,650
88,700
88,750
88,800
4,437
4,440
4,443
4,445
4,448
4,450
4,255
4,258
4,260
4,263
4,266
4,268
91,500
91,550
91,600
91,650
91,700
91,550
91,600
91,650
91,700
91,750
4,595
4,597
4,600
4,603
4,605
4,413
4,415
4,418
4,420
4,423
94,500
94,550
94,600
94,650
94,700
94,550
94,600
94,650
94,700
94,750
4,752
4,755
4,758
4,760
4,763
4,570
4,573
4,575
4,578
4,581
88,250
88,300
88,350
88,400
88,450
88,800
88,850
88,900
88,950
88,300
88,350
88,400
88,450
88,500
88,850
88,900
88,950
89,000
$89,000
4,424
4,427
4,429
4,432
4,435
4,453
4,456
4,458
4,461
4,242
4,245
4,247
4,250
4,252
4,271
4,273
4,276
4,279
91,250
91,300
91,350
91,400
91,450
91,750
91,800
91,850
91,900
91,950
91,300
91,350
91,400
91,450
91,500
4,582
4,584
4,587
4,590
4,592
91,800
91,850
91,900
91,950
92,000
4,608
4,611
4,613
4,616
4,618
$92,000
4,399
4,402
4,405
4,407
4,410
4,426
4,428
4,431
4,434
4,436
94,250
94,300
94,350
94,400
94,450
94,750
94,800
94,850
94,900
94,950
94,300
94,350
94,400
94,450
94,500
94,800
94,850
94,900
94,950
95,000
$95,000
4,739
4,742
4,744
4,747
4,750
4,765
4,768
4,771
4,773
4,776
4,557
4,560
4,562
4,565
4,567
4,583
4,586
4,588
4,591
4,594
89,000
89,050
89,100
89,150
89,200
89,050
89,100
89,150
89,200
89,250
4,464
4,466
4,469
4,471
4,474
4,281
4,284
4,287
4,289
4,292
92,000
92,050
92,100
92,150
92,200
92,050
92,100
92,150
92,200
92,250
4,621
4,624
4,626
4,629
4,632
4,439
4,441
4,444
4,447
4,449
95,000
95,050
95,100
95,150
95,200
95,050
95,100
95,150
95,200
95,250
4,779
4,781
4,784
4,786
4,789
4,596
4,599
4,602
4,604
4,607
89,500
89,550
89,600
89,650
89,700
89,550
89,600
89,650
89,700
89,750
4,490
4,492
4,495
4,498
4,500
4,308
4,310
4,313
4,315
4,318
92,500
92,550
92,600
92,650
92,700
92,550
92,600
92,650
92,700
92,750
4,647
4,650
4,653
4,655
4,658
4,465
4,468
4,470
4,473
4,476
95,500
95,550
95,600
95,650
95,700
95,550
95,600
95,650
95,700
95,750
4,805
4,807
4,810
4,813
4,815
4,623
4,625
4,628
4,630
4,633
89,250
89,300
89,350
89,400
89,450
89,750
89,800
89,850
89,900
89,950
89,300
89,350
89,400
89,450
89,500
89,800
89,850
89,900
89,950
90,000
4,477
4,479
4,482
4,485
4,487
4,503
4,506
4,508
4,511
4,513
4,294
4,297
4,300
4,302
4,305
4,321
4,323
4,326
4,329
4,331
92,250
92,300
92,350
92,400
92,450
92,750
92,800
92,850
92,900
92,950
* This column must also be used by a Qualified Widow(er).
92,300
92,350
92,400
92,450
92,500
4,634
4,637
4,639
4,642
4,645
92,800
92,850
92,900
92,950
93,000
4,660
4,663
4,666
4,668
4,671
30
4,452
4,455
4,457
4,460
4,462
4,478
4,481
4,483
4,486
4,489
95,250
95,300
95,350
95,400
95,450
95,750
95,800
95,850
95,900
95,950
95,300
95,350
95,400
95,450
95,500
95,800
95,850
95,900
95,950
96,000
4,792
4,794
4,797
4,800
4,802
4,818
4,821
4,823
4,826
4,828
4,609
4,612
4,615
4,617
4,620
4,636
4,638
4,641
4,644
4,646
2014 Oklahoma Income Tax Table
If Oklahoma
taxable income is:
At
least
And you are:
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$96,000
96,000
96,050
96,100
96,150
96,200
96,050
96,100
96,150
96,200
96,250
4,831
4,834
4,836
4,839
4,842
4,649
4,651
4,654
4,657
4,659
96,500
96,550
96,600
96,650
96,700
96,550
96,600
96,650
96,700
96,750
4,857
4,860
4,863
4,865
4,868
4,675
4,678
4,680
4,683
4,686
96,250
96,300
96,350
96,400
96,450
96,750
96,800
96,850
96,900
96,950
96,300
96,350
96,400
96,450
96,500
4,844
4,847
4,849
4,852
4,855
96,800
96,850
96,900
96,950
97,000
4,870
4,873
4,876
4,878
4,881
4,662
4,665
4,667
4,670
4,672
4,688
4,691
4,693
4,696
4,699
Calculating Tax on Taxable
Income of $100,000
or more for Single
or Married Filing Separate
$5,040 plus 0.0525 over $100,000
1.
2.
3.
Taxable
Income
Less - 100,000
Total: Subtract
Line 2 from Line 1
and enter here
4.
If Oklahoma
taxable income is:
6.
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$97,000
97,000
97,050
97,100
97,150
97,200
97,050
97,100
97,150
97,200
97,250
4,884
4,886
4,889
4,891
4,894
4,701
4,704
4,707
4,709
4,712
97,500
97,550
97,600
97,650
97,700
97,550
97,600
97,650
97,700
97,750
4,910
4,912
4,915
4,918
4,920
4,728
4,730
4,733
4,735
4,738
97,250
97,300
97,350
97,400
97,450
97,750
97,800
97,850
97,900
97,950
97,300
97,350
97,400
97,450
97,500
4,897
4,899
4,902
4,905
4,907
97,800
97,850
97,900
97,950
98,000
4,923
4,926
4,928
4,931
4,933
$98,000
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
98,050
98,100
98,150
98,200
98,250
4,936
4,939
4,941
4,944
4,947
98,300
98,350
98,400
98,450
98,500
4,949
4,952
4,954
4,957
4,960
98,550
98,600
98,650
98,700
98,750
4,962
4,965
4,968
4,970
4,973
98,800
98,850
98,900
98,950
99,000
4,975
4,978
4,981
4,983
4,986
4,714
4,717
4,720
4,722
4,725
4,741
4,743
4,746
4,749
4,751
If Oklahoma
taxable income is:
At
least
4,780
4,783
4,785
4,788
4,791
4,793
4,796
4,798
4,801
4,804
Multiply Line 3
by 0.0525
and enter here
Tax on
$100,000
5,040
Total Tax:
Add Line 4 to Line 5.
Enter total here.
This is your
Total Tax
=
* This column must also be used by a Qualified Widow(er).
Married*
filing
joint or
head of
household
Your tax is:
4,989
4,991
4,994
4,996
4,999
4,806
4,809
4,812
4,814
4,817
99,500
99,550
99,600
99,650
99,700
99,550
99,600
99,650
99,700
99,750
5,015
5,017
5,020
5,023
5,025
4,833
4,835
4,838
4,840
4,843
99,250
99,300
99,350
99,400
99,450
99,300
99,350
99,400
99,450
99,500
5,002
5,004
5,007
5,010
5,012
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000
5,028
5,031
5,033
5,036
5,038
4,819
4,822
4,825
4,827
4,830
4,846
4,848
4,851
4,854
4,856
Calculating Tax on Taxable
Income of $100,000
or more for Married Filing
Joint, Head of Household or
Qualified Widow(er)
$4,858 plus 0.0525 over $100,000
1.
Taxable
Income
2.
Less - 100,000
3.
Total: Subtract
Line 2 from Line 1
and enter here
For Single or Married
Filing Separate, use the
worksheet on the left.
31
Single or
married
filing
separate
99,050
99,100
99,150
99,200
99,250
If your Taxable Income
is $100,000 or more,
use the tax computation
worksheets.
For Married Filing Joint,
Head of Household or
Qualified Widow(er),
use the worksheet on the right.
But
less
than
99,000
99,050
99,100
99,150
99,200
4,754
4,756
4,759
4,762
4,764
4,767
4,770
4,772
4,775
4,777
And you are:
$99,000
=
5.
But
less
than
At
least
And you are:
4.
=
Multiply Line 3
by 0.0525
and enter here
5.
Tax on
$100,000
6.
Total Tax: Add Line 4 to Line 5.
Enter total here.
This is your Total Tax
4,858
=
Presort Standard
U.S. Postage Paid
Oklahoma Tax Commission
Oklahoma Tax Commission
Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Get Your Refund Faster - Use Direct Deposit!
Complete the direct deposit box on the tax return to have your refund directly deposited into your
account at a bank or other financial institution. If you do not have your refund deposited directly
into your bank account, you will receive a debit card.
1
Place an ‘X’ in the appropriate box as to whether the refund will be going into a checking or savings
account. Keep in mind you will not receive notification of the deposit.
2
Fill out the routing number. The routing number must be nine digits. Using the sample check shown
below, the routing number is 120120012. If the first two digits are not 01 through 12 or 21 through
32, the direct deposit will fail to process.
3
Enter your account number. The account number can be up to 17 characters (both numbers and
letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right
and leave any unused boxes blank. On the sample check shown below, the account number is
2020268620.
NOTE: Verify your routing and account numbers are correct. If the direct deposit fails to process, your refund
will be mailed to you on a debit card.
WARNING! Due to electronic banking rules, the OTC will not allow direct deposits to or through foreign financial institutions. If you use a
foreign financial institution or have a foreign address on your income tax return you will be issued a paper check. If you have an address
with an APO, FPO or DPO you are not considered to have a foreign address; your refund is eligible for direct deposit.
1234
JOE SMITH
SUSIE SMITH
123 Main Street
Anyplace, OK 00000
Routing
Number
PAY TO THE
ORDER OF
15-0000/0000
SAMPLE
$
Account
Number
DOLLARS
ANYPLACE BANK
Anyplace, OK 00000
SAMPLE
For
:120120012 : 2020268620
1234
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
32
Note: The routing
and account numbers
may appear in
different places on
your check.
Form 511
2014
Oklahoma Resident Income Tax Return
Your Social Security Number
Spouse’s Social Security Number
(joint return only)
Place an ‘X’ in this
box if this taxpayer
is deceased
AMENDED
RETURN!
Place an ‘X’ in this
box if this is an
amended 511. See
Schedule
511-H.
Your first name, middle initial and last name
Name and Address
Please Print or Type
If a joint return, spouse’s first name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
Not Required to File
City, State and ZIP
1
2
3
4
5
Place an ‘X’ in this box if you do not have sufficient gross
income to require you to file a Federal return. (see instructions)
Single
Married filing joint return (even if only one had income)
Married filing separate
Name:
• If spouse is also filing, list
name and SSN in the boxes: SSN:
Head of household with qualifying person
Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
Age 65 or Over?
(Please see instructions)
Yourself
* NOTE: If claiming Special Exemption, see instructions on page 7 of 511 Packet.
* Special
Regular
Exemptions
Filing Status
Place an ‘X’ in this
box if this taxpayer
is deceased
Yourself
Spouse
Spouse
Blind
+
+
=
+
+
=
If line 7 is
different than
line 1, enclose
a copy of
your Federal
return.
Write the Total
in the box below.
Total
=
=
Number of dependent children
=
Number of other dependents
Part One: To Arrive at Oklahoma Adjusted Gross Income
If you are
not required
to file, see
page 5 of the
511 Packet.
Add the Totals from
the 4 boxes.
Round to Nearest Whole Dollar
1
Federal adjusted gross income (from Federal 1040, 1040A, or 1040EZ) . .
1
2
Oklahoma Subtractions (enclose Schedule 511-A) . . . . . . . . . . . . . . . . . . .
2
3
Line 1 minus line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Out-of-state income, except wages. Describe (4a)
5
Line 3 minus line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
Oklahoma Additions (enclose Schedule 511-B) . . . . . . . . . . . . . . . . . . . . . .
6
7
Oklahoma adjusted gross income (line 5 plus line 6) . . . . . . . . . . . . . . . .
7
(Enclose Federal schedule with detailed description; see instructions)
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
4b
00
00
00
00
00
00
00
Part Two: Oklahoma Taxable Income, Tax and Credits
Oklahoma
Standard
Deduction:
• Single or
Married Filing
Separate:
$6,200
• Married
Filing Joint
or Qualifying
Widow(er):
$12,400
• Head of
Household:
$9,100
Itemized
Deductions:
Enclose copy
of the Federal
Schedule A.
8
Oklahoma Adjustments (enclose Schedule 511-C) . . . . . . . . . . . . . . . . . . .
8
9
Oklahoma income after adjustments (line 7 minus line 8) . . . . . . . . . . . . . .
9
10
Oklahoma standard deduction or Federal itemized deductions . . . . . . . . . .
10
11
Exemptions ($1,000 x total number of exemptions claimed above). . . . . . . . 11
12
Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-D, line 5) .
13
14
Oklahoma Taxable Income (line 9 minus line 12) . . . . . . . . . . . . . . . . . . .
Oklahoma Income Tax from Tax Table (see pages 20-31 of instructions)
15
Oklahoma child care/child tax credit (see instructions) . . . . . . . . . . . . . . . .
15
16
Credit for taxes paid to another state (enclose Form 511TX). . . . . . . . . . . .
16
17
Form 511CR - Other Credits Form. List 511CR line number claimed here..
Income Tax (line 14 minus lines 15-17) Do not enter less than zero . . . .
00
00
STOP AND READ: If line 4b is zero, complete lines 10-11. If line 4b is more than zero, see Schedule 511-D and do not complete lines 10-11.
12
13
00
00
00
00
If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a “1” in box.
00
14
If paying the Health Savings Account additional 10% tax, add additional tax here and enter a “2” in box.
STOP AND READ: If line 7 is equal to or larger than line 1, complete line 15. If line 7 is smaller than line 1, complete Schedule 511-E.
18
DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 44.
17
18
00
00
00
00
2014 Form 511 - Resident Income Tax Return - Page 2
Your Social
Security Number:
Name(s) shown
on Form 511:
Part Three: Tax, Credits and Payments
19
20
Total from line 18.................................................................................................................... 19
Use tax due on Internet, mail order, or other out-of-state purchases..................................... 20
00
00
21
22
23
24
25
Balance (add lines 19 and 20)................................................................................................ 21
Oklahoma withholding (enclose all W-2s, 1099s or other withholding statements)... 22
00
00
2014 estimated tax payments (qualified farmer
)........................ 23
00
2014 payment with extension........................................................... 24
00
Low Income Property Tax Credit (enclose Form 538-H).........................25
Sales Tax Relief Credit (enclose Form 538-S)(see back of Form 538-S or
511 Packet for further information).................................................................. 26
00
00
Natural Disaster Tax Credit (enclose Form 576).............................. 27
Oklahoma Earned Income Credit (see instructions)(If line 7 is equal to or more
than line 1, complete line 28. If line 7 is smaller than line 1, complete Schedule 511-F. If you are not
00
required to file, see “Not Required to File” on page 5 of the 511 Packet for instructions)............... 28
00
Credits from Form..............................a)
577........ b)
578........ 29
Amount paid with original return plus additional paid after it was filed
00
(amended return only)...................................................................... 30
Payments and credits (add lines 22-30).............................................................................. 31
Overpayment, if any, as shown on original return and/or prior amended return(s) or
as previously adjusted by Oklahoma (amended return only)................................................. 32
Total payments and credits (line 31 minus 32).................................................................... 33
00
26
27
28
29
30
31
32
33
(For use tax table, see page 11 of the Packet) If you certify that no use tax is due, place an ‘X’ here:
00
00
00
Part Four: Refund
For further
information
regarding
estimated tax,
see page 5 of
the 511 Packet.
34
35
00
If line 33 is more than line 21, subtract line 21 from line 33. This is your overpayment.. 34
Amount of line 34 to be applied to 2015 estimated tax
00
(original return only)................................................... 35
Schedule 511-G provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma
organizations. Please place the line number of the organization from Schedule 511-G in the box below. If you give to
more than one organization, put a “99” in the box. Enclose Schedule 511-G.
36
37
38
Donations from your refund (total from Schedule 511-G).36
00
Total deductions from refund (add lines 35 and 36)............................................ 37
Amount to be refunded to you (line 34 minus line 37)........................................ 38
Direct Deposit Note:
Verify your account and routing numbers are correct. If your direct deposit
fails to process or you do not choose
direct deposit, you will receive a debit
card. See the 511 Packet for direct
deposit and debit card information.
Is this refund going to or through an account that is located outside of the United States?
Deposit my refund in my:
checking account
Routing
Number:
savings account
Account
Number:
00
00
Yes
No
Part Five: Amount You Owe
If you have an
underpayment
of estimated
tax (line 42) &
overpayment
(line 34), see
instructions.
39
40
41
42
43
44
If line 21 is more than line 33, subtract line 33 from line 21. This is your tax due..... 39
Donation: Eastern Red Cedar Revolving Fund (original return only)............................ 40
Donation: Public School Classroom Support Fund (original return only)...................... 41
Underpayment of estimated tax interest
(annualized installment method
)................. 42
For delinquent payment add penalty of 5%................. $__________________
plus interest of 1.25% per month.................................... $__________________ 43
Total tax, donation, penalty and interest (add lines 39-43)................................. 44
Under penalty of perjury, I declare the information contained in this document, and all
attachments and schedules, is true and correct to the best of my knowledge and belief.
Taxpayer’s signature
Date
Spouse’s
occupation
Daytime Phone
(optional)
Daytime Phone
(optional)
00
00
00
Place an ‘X’ in this box if the Oklahoma Tax Commission
may discuss this return with your tax preparer..................
Spouse’s signature
Taxpayer’s
occupation
00
00
00
Date
Do not staple documentation to this form. To attach items, please use a paper clip.
Mailing Address for this form: P.O. Box 26800, Oklahoma City, OK 73126-0800
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Paid Preparer’s signature
Date
Paid Preparer’s address and phone number
Paid Preparer’s PTIN
2014 Form 511 - Resident Income Tax Return - Page 3
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
Your Social
Security Number:
Name(s) shown
on Form 511:
Schedule 511-A
instructions for details on
Oklahoma Subtractions See
qualifications and required enclosures.
1
Interest on U.S. government obligations.......................................................................
1
2
Social Security benefits taxed on your Federal Form 1040 or 1040A...........................
2
3
Federal civil service retirement in lieu of social security................................................
3
Retirement Claim Number: Taxpayer
Military Retirement (see instructions for limitation)............................................................
4
5
Oklahoma government or Federal civil service retirement (see instructions for limitation).....
5
6
Other retirement income................................................................................................
6
7
U.S. Railroad Retirement Board benefits......................................................................
7
8
Oklahoma depletion......................................................................................................
8
9
Oklahoma net operating loss..................................Loss Year(s)
9
...
10
Exempt tribal income.....................................................................................................
10
11
Gains from the sale of exempt government obligations................................................
11
12
Oklahoma Capital Gain Deduction (enclose Form 561)................................................
12
13
Miscellaneous: Other subtractions (enter number in box for type of deduction) .
13
14
Total subtractions (add lines 1-13, enter total here and on line 2 of Form 511)..........
14
Oklahoma Additions
00
00
00
00
00
00
00
00
00
00
00
See instructions for details on
qualifications and required enclosures.
1
State and municipal bond interest................................................................................
1
2
Out-of-state losses (describe____________________________ ) Enter as a positive number .
2
3
Lump sum distributions (not included in your Federal Adjusted Gross Income).........
3
4
Federal net operating loss - Enter as a positive number...........................................................
4
5
Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion......
5
6
Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)...
6
7
Miscellaneous: Other additions (enter number in box for type of addition)........
7
8
Total additions (add lines 1-7, enter total here and on line 6 of Form 511)................
8
Schedule 511-C
00
00
Spouse
4
Schedule 511-B
00
00
00
00
00
00
00
00
00
instructions for details on
Oklahoma Adjustments See
qualifications and required enclosures.
1
Military pay exclusion - Active Duty, Reserve and National Guard (not retirement income)....
1
2
Qualifying disability deduction......................................................................................
2
3
Qualified adoption expense..........................................................................................
3
4
Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)...
4
5
Deduction for providing foster care..............................................................................
5
6
Miscellaneous: Other adjustments (enter number in box for type of deduction)
6
7
Total adjustments (add lines 1-6, enter total here and on line 8 of Form 511)...........
7
00
00
00
00
00
00
00
2014 Form 511 - Resident Income Tax Return - Page 4
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
Your Social
Security Number:
Name(s) shown
on Form 511:
Schedule 511-D
Deductions and Exemptions
See instructions for details on qualifications and required enclosures.
Use this schedule if you have income from out-of-state (Form 511, line 4). Your exemptions and deductions must be prorated on the
ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income reduced by allowable adjustments except out-of-state
income. If you do not have out-of-state income on Form 511, line 4, do not use this schedule. Instead complete Form 511, lines 10-11.
1
2
3
4
5
Oklahoma standard deduction or Federal itemized deductions claim.............................
Exemptions ($1,000 x number of exemptions claimed at top of Form 511)....................
Total (add lines 1 and 2)..................................................................................................
Divide the amount on line 7 of Form 511 by the amount on line 3 of Form 511
•
•
Enter the percentage from the above calculation here (do not enter more than 100%)............
Total allowable deductions and exemptions (multiply line 3 by percentage on line 4,
enter total here and on line 12 of Form 511) (Leave lines 10 and 11 of Form 511 blank)......
Schedule 511-E
1
2
3
4
5
Child Care/Child Tax Credit
00
00
00
%
00
See instructions for details on qualifications and required enclosures.
If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax
credit on your Federal return, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by the IRS Code.
Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return.
or
• 5% of the child tax credit allowed by the IRS Code.
This includes both the nonrefundable child tax credit and the refundable additional child tax credit.
The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income.
If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed.
Enclose a copy of your Federal return and, if applicable, the Federal child care credit schedule.
00
00
4
Enter your Federal child care credit............................... 1
Multiply line 1 by 20%..................................................... 2
Enter your Federal child tax credit
(total of child tax credit & additional child tax credit)...... 3
Multiply line 3 by 5%....................................................... 4
5
Enter the larger of line 2 or line 4.................................................................................... 5
00
6
Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511
•
•
Enter the percentage from the above calculation here (do not enter more than 100%)......... 6
Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.
Enter total here and on line 15 of Form 511.................................................................... 7
%
1
2
3
7
Schedule 511-F
Earned Income Credit
00
00
00
See instructions for details on
qualifications and required enclosures.
You are allowed a credit equal to 5% of the Earned Income Credit allowed on your Federal return. The credit must be prorated on the
ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income. Enclose a copy of your Federal return. If you are not
required to file, see “Not Required to File” on page 5 of the 511 Packet for instructions.
1
2
3
4
Federal earned income credit.........................................................................................
Multiply line 1 by 5%.......................................................................................................
Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511
•
•
Enter the percentage from the above calculation here (do not enter more than 100%)........
Oklahoma earned income credit....................................................................................
(multiply line 2 by line 3, enter total here and on line 28 of Form 511)
1
2
3
4
00
00
%
00
2014 Form 511 - Resident Income Tax Return - Page 5
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
Your Social
Security Number:
Name(s) shown
on Form 511:
Schedule 511-G
Donations from Refund (Original return only)
This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each
program, its mission, how funds are utilized, and mailing addresses are shown in Schedule 511-G Information. If you are not receiving
a refund, but would like to make a donation to one of these organizations, Schedule 511-G Information lists the mailing address to mail
your donation to the organization. If you are not receiving a refund and wish to donate to the Eastern Red Cedar Revolving Fund or the
Public School Classroom Support Fund, please see line 40 or 41 of Form 511.
Place an ‘X’ in the box associated with the dollar amount you wish to have deducted from your refund and donated to that organization.
Then carry that figure over into the column at the right. When you carry your figure back to line 36 of Form 511, please list the line
number of the organization to which you donated. If you donate to more than one organization, please write a “99” in the box at line 36
of Form 511.
1
2
3
4
5
6
7
8
9
10
11
12
Support of Programs for Volunteers to Act
as Court Appointed Special Advocates
for Abused or Neglected Children.....................
$2
$5
$
.... 1
Support of the Oklahoma National Guard.........
$2
$5
$
.... 2
Support of Programs for Regional Food Banks
in Oklahoma......................................................
$2
$5
$
.... 3
Support Oklahoma Honor Flights......................
$2
$5
$
.... 4
Eastern Red Cedar Revolving Fund..................
$2
$5
$
.... 5
Support of Domestic Violence and Sexual
Assault Services................................................
$2
$5
$
.... 6
Support of Volunteer Fire Departments.............
$2
$5
$
.... 7
Oklahoma Lupus Revolving Fund.....................
$2
$5
$
.... 8
Oklahoma Sports Eye Safety Program.............
$2
$5
$
.... 9
Historic Greenwood District Music Festival Fund...
$2
$5
$
.. 10
Public School Classroom Support Fund............
$2
$5
$
.. 11
Total donations (add lines 1-11, enter total here and on line 36 of Form 511)........... 12
00
00
00
00
00
00
00
00
00
00
00
00
Schedule 511-H: Amended Return Information
Did you file an amended Federal return?
Yes
No
If Yes, enclose a copy of the IRS Form 1040X or 1045 AND a copy of the “Statement of Adjustment”, IRS check or deposit slip. IRS
documents submitted after filing this Oklahoma amended return may delay processing.
Explain the changes to income, deductions, and/or credits below. Enter the line reference number for which you are reporting a change
and give the reason. If more space is needed, enclose a separate schedule.
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
Information for Schedule 511-G
1- Support for Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected Children
You may donate from your tax refund to support programs for volunteers to act as Court Appointed Special Advocates for abused or neglected children. Donations will be placed in the Income Tax Checkoff
Revolving Fund for Court Appointed Special Advocates. Monies will
be expended by the Office of the Attorney General for the purpose of
providing grants to the Oklahoma CASA Association. If you are not
receiving a refund, you may still donate. Mail your contribution to:
Oklahoma CASA Association, Inc., P.O. Box 54946, Oklahoma City,
OK 73154.
2- Support of the Oklahoma National Guard
You have the opportunity to donate from your tax refund for the benefit of providing financial relief to qualified members of the Oklahoma
National Guard and their families. Donations will be placed in the Income Tax Checkoff Revolving Fund for the Support of the Oklahoma
National Guard Relief Program. Monies, to assist Oklahoma National
Guard members and their families with approved hardship expenses,
will be expended by the Military Department. If you are not receiving a refund, you may still donate. Please mail your contribution to:
Operation Homefront Task Force, 3501 Military Circle, Oklahoma City,
OK 73111-4398.
2014 Form 511 - Resident Income Tax Return - Page 6
NOTE: Do NOT enclose this page with Form 511.
Information for Schedule 511-G - continued
3- Support of Programs for Regional Food Banks in Oklahoma
You may donate from your tax refund for the benefit of the Regional
Food Bank of Oklahoma and the Community Food Bank of Eastern
Oklahoma (Oklahoma Food Banks). The Oklahoma Food Banks
are the largest hunger-relief organizations in the state - distributing
food to charitable and faith-based feeding programs throughout all
77 counties in Oklahoma. Your donation will be used to help provide
food to the more than 500,000 Oklahomans at risk of hunger on a
daily basis. If you are not receiving a refund, you may still donate by
mailing your contribution to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: Programs for OK Food Banks,
P.O. Box 248893, Oklahoma City, OK 73124.
4- Support Oklahoma Honor Flights
You have the opportunity to donate any amount of your tax refund to
support Oklahoma Honor Flights. Oklahoma Honor Flights is a 501(c)
(3) not-for-profit organization that transports Oklahoma World War II
veterans to Washington, D.C. to visit the memorial dedicated to honor
their service and sacrifice. If you are not receiving a refund, you may
still donate. Mail your contribution to: Oklahoma Honor Flights, P.O.
Box 10492, Midwest City, OK 73140.
5- Eastern Red Cedar Revolving Fund
Help stimulate rural development, improve public health and enhance
wildlife habitat by donating to the Eastern Red Cedar Revolving Fund.
The Fund was established to promote the harvesting and utilization of
eastern red cedar trees and to promote the marketing, research and
education efforts concerning the tree and eastern red cedar products.
Monies donated may be expended by the State Board of Agriculture
as directed by the Eastern Red Cedar Registry Board. You may also
mail a contribution to: Eastern Red Cedar Revolving Fund, Oklahoma
Department of Agriculture, Food and Forestry, 2800 North Lincoln
Boulevard, Oklahoma City, OK 73105.
6- Support of Domestic Violence and Sexual Assault Services
You may donate from your tax refund for the benefit of domestic
violence and sexual assault services in Oklahoma that have been
certified by the Attorney General. Your donation will be used to provide grants to domestic violence and sexual assault service providers
for the purpose of providing domestic violence and sexual assault
services in Oklahoma. The term “services” includes but is not limited
to programs, shelters or a combination thereof. If you are not receiving a refund, you may still donate. Mail your contribution to: Attorney
General, Domestic Violence and Sexual Assault Services Fund, 313
NE 21st Street, Oklahoma City, OK 73105.
7- Support of Volunteer Fire Departments
You may donate from your tax refund for the benefit of volunteer
fire departments in Oklahoma. Your donation will be used to provide
grants to volunteer fire departments in this state for the purpose of
purchasing bunker gear, wildland gear and other protective clothing. If
you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma State Fire Marshal, Attn: Volunteer Fire Department Fund, 2401 NW 23rd Street, Suite 4, Oklahoma City, OK 73107.
8- Oklahoma Lupus Revolving Fund
You may donate from your refund for the benefit of the Oklahoma Lupus Revolving Fund. Monies from the fund will be used by the State
Department of Health to provide grants to the Oklahoma Medical
Research Foundation for the purpose of funding research into treating and curing lupus in this state. If you are not receiving a refund,
you may still donate. Mail your contribution to: State Department of
Health, Lupus Revolving Fund, P.O. Box 268823, Oklahoma City, OK
73152-8823.
9- Oklahoma Sports Eye Safety Program
You may donate from your refund for the benefit of the Oklahoma
Sports Eye Safety Program. Your donation will be used by the State
Department of Health to establish a sports eye safety grant program
for the purchase and distribution of sports eye safety programs and
materials to Oklahoma classrooms and sports eye safety protective wear to children age 18 and under. Monies will also be used to
explore opportunities to utilize nonprofit organizations to provide such
safety information or equipment. If you are not receiving a refund,
you may still donate. Mail your contribution to: State Department of
Health, Sports Eye Safety Fund, P.O. Box 268823, Oklahoma City,
OK 73152-8823.
10 - Historic Greenwood District Music Festival Fund
With part of your tax refund you can support music festivals in the
Historic Greenwood District of Tulsa. Your donation will be used
by the Oklahoma Historical Society to assist with music education,
public concerts, and a celebration of Tulsa’s and Oklahoma’s musical
heritage. You may also mail your contributions to: Greenwood District
Music Festival Fund, Oklahoma Historical Society, 800 Nazih Zuhdi
Dr., Oklahoma City, OK 73105.
11 - Public School Classroom Support Fund
Donations to the Public School Classroom Support Revolving Fund
will be used by the State Board of Education to provide one or more
grants annually to public school classroom teachers. Grants will be
used by the classroom teacher for supplies, materials, or equipment
for the class or classes taught by the teacher. Grant applications will
be considered on a statewide competitive basis. You may also mail
a donation to: Oklahoma State Board of Education, Public School
Classroom Support Fund, Office of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma City, OK 73105-4599.
State of Oklahoma
If died in 2014 or 2015,
enter date of death:
Spouse’s Social
Security Number
If died in 2014 or 2015,
enter date of death:
Instructions on page 2.
Please read carefully as
an incomplete form may
delay your refund.
538 S
FORM
Claim for Credit/Refund of Sales Tax
Taxpayer Social
Security Number
Part 1: Taxpayer Information
Taxpayer first name, middle initial and last name
2
0
1
4
Physical address in 2014 (if different than shown in mailing address section)
Spouse’s first name, middle initial and last name (if a joint return)
Place an ‘X’ if you or your spouse have a physical disability
constituting a substantial handicap to employment (submit proof)
Mailing address (number and street, including apartment number, or rural route)
Place an ‘X’ if you or your spouse are 65 years of age or over
City, State and ZIP
Part 2: Dependent
Oklahoma resident for the entire year?
(first name, middle initial, last name) If you have
additional dependents, please attach schedule.
See Instructions
2. Age 3. Social Security Number
4. Relationship
no
Exemption Information
Qualified Exemptions...
Note: Do not enter the taxpayer or spouse as a dependent.
1. Dependents
yes
5.Yearly
Income
A. Yourself.............................
B. Spouse..............................
C. Number of your
dependent children...
D. Number of other
dependents...............
E. Total exemptions
claimed (add A-D).....
Part 3: Gross Income: Enter taxable and nontaxable
gross income and assistance received by ALL members of your household in the year 2014.
Yearly Income
See “Total gross household income” definition on page 2 for examples of income.
1. Enter total wages, salaries, fees, commissions, bonuses, and tips
(including nontaxable income from your W-2s) .......................................................................
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Enter total interest and dividend income received ...................................................................
Total of all dependents’ income (from Part 2, column 5)...........................................................
Social Security payments (total including Medicare) ................................................................
Railroad Retirement benefits ....................................................................................................
Other pensions, annuities and IRAs .........................................................................................
Alimony ....................................................................................................................................
Unemployment benefits ...........................................................................................................
Earned Income Credit (EIC) received in 2014..........................................................................
Nontaxable sources of income (specify) __________________________________...............
Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains
from the sale or exchange of property (taxable & nontaxable) (enclose Federal return including schedules)........
Enter gross (positive) income from business and farm (enclose Federal return including schedules) ..........
Other income-including income of others living in your household (specify)______________
Total gross household income (Add lines 1-13)....................................................................
If line 14 is over income limits shown in steps 2 and 3 on back of this form, no credit is allowed.
Part 4: Sales Tax Credit Computation
Is this refund going to or through an
account that is located outside of
the United States?
Yes
No
2
3
4
5
6
7
8
9
10
11
12
13
14
00
00
00
00
00
00
00
00
00
00
You may not enter negative amounts.
00
00
00
00
(For households with gross income below allowable limits, see steps 2 and 3 on back of form.)
15. Total qualified exemptions claimed in Box E above
Direct Deposit Option:
1
You may not enter negative amounts.
x $40 (credit claimed) .......... 15
For those NOT filing a Form 511.
See page 2 for Refund Information.
00
If you are filing a Form 511, carry the credit to Form 511, line 26.
Deposit my refund in my: Routing
checking account
savings account
Number:
Account
Number:
Under penalty of perjury, I declare the information contained in this document and any attachments is true and correct to the best of my knowledge and belief.
Taxpayer’s Signature and Date
Spouse’s Signature and Date
Occupation
Occupation
If the Oklahoma Tax Commission may discuss this return
with your tax preparer, place an ‘X’ here:
Preparer’s Signature and Date
2014 Form 538-S - Page 2
Notice
• Persons who have received TANF (Temporary Assistance for Needy Families) for any month in the year of 2014 will not be
eligible for the sales tax credit or refund. Your monthly TANF benefit included Sales Tax Relief money.
• The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged,
blind, disabled or Medicaid payment for nursing home care from January 1, 2014 to December 31, 2014.
Form 538-S Instructions
Follow the steps below to determine if you (or your spouse) are eligible to claim the Sales Tax Relief/Credit.
Step 1
Were you a resident of Oklahoma* (defined below) for the entire year?
STOP No (you do not qualify to file this form)
GO Yes (go to step 2)
Step 2
Is your total gross household income* (defined below) $20,000 or less?
GO Yes (File Form 538-S)
STOP
No (go to step 3)
Step 3
Is your total gross household income* (defined below) $50,000 or less and at least one of the following applies?
• You can claim an exemption for your dependent.
• You and/or your spouse are 65 years of age or older by 12/31/2014.
• You have a physical disability constituting handicap to employment (provide proof* as defined in the section below)
GO Yes (File Form 538-S)
STOP
No (you do not qualify to file this form)
Exceptions:
•
A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not
eligible to file a claim for the sales tax relief.
•
Individuals living in Oklahoma under a visa do not qualify for the sales tax relief.
•
If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax credit. If the death occurred after December 31,
2014, but before this tax form was filed, the sales tax credit or refund for the deceased will be issued to their estate. Enter the date of
death in the box next to the taxpayer and/or spouse’s Social Security Number.
Dependents:
To qualify as a dependent for the sales tax credit or refund, you must qualify and be claimed as a dependent for Federal income tax purposes. The name, social security number, age, relationship and yearly income (if any) must be entered for all dependents. All of the other
sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year). Do not enter the
taxpayer or spouse as a dependent.
Refund Information for those Not Filing a Form 511:
• If you are not filing a Form 511, and would like to have the amount shown on line 15 deposited directly into your checking or savings
account, complete the “Direct Deposit Option” section. (If you are filing a Form 511, you will complete the Direct Deposit section on the
Form 511). If you do not choose direct deposit, you will receive a debit card.
• WARNING! The Oklahoma Tax Commission will not allow direct deposits to or through foreign financial institutions. If you use a foreign
financial institution or have a foreign address on your income tax return, your refund will be mailed to the address shown on your return. If
you have an address with an APO, FPO or DPO, you are not considered to have a foreign address; your refund is eligible for direct deposit.
*Definitions for the purpose of this form:
Resident of Oklahoma is defined as a person legally domiciled in this state for the entire tax year.
Household means any house, dwelling or other type of living quarters.
Total gross household income means the total amount of gross income received by ALL persons living in the same household whether
the income was taxable or not for income tax purposes. This includes, but is not limited to, public assistance payments, support money
(example: child support), worker’s compensation, school grants or scholarships, veterans disability compensation, loss-of-time insurance
payments and all of the types of income shown on the front of this form. Income that is exempt must be included in the year received, for
example: nontaxable sources of income on your W-2 (such as a dependent care reimbursement account), military housing assistance, and
the distribution of earnings from a Roth IRA. Note: Do not include income deferred for Federal Income Tax purposes, for example: tax deductible contributions to a 401K or to a traditional IRA. This income will be included when distributed and taxed on your Federal return.
Proof of disability may be established by certification by an agency of State Government, an insurance company or a physician, or by eligibility to receive disability benefits under the Federal Social Security Act. A veteran certified by the Veterans Administration of the Federal
government as having a service-connected disability shall constitute proof.
Filing instructions and due date:
If you are required to file an Oklahoma Income Tax Return, claim the sales tax refund as a credit on your tax return, Form 511, and enclose
this signed form. Your return claiming the sales tax credit must be filed no later than April 15th. (See note at bottom of page).
If you are not required to file an Oklahoma Income Tax Return, this form must be filed no later than June 30. If you have withholding or
made estimated payments and are filing for a refund on Form 511, you must claim the sales tax credit on your return and enclose this
signed form. If you are not filing an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, Post Office Box
26800, Oklahoma City, OK 73126-0800.
An amended return cannot be filed to claim this credit after the due date. The claim must be filed on or before the due date, including extensions.
Note: Extensions do apply to this form. If you have been granted an extension of time in order to file your income tax return (including the April 20th due date for electronically filed returns), file this form with your income tax return on or before the due date granted
by the extension. Enclose a copy of the extension.
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