PKT C1 511Pkt 14

User Manual: PKT C1

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2014 Oklahoma
Resident Individual
Income Tax Forms
and Instructions
• Includes Form 511 and Form 538-S
(Oklahoma Resident Income Tax Return
and Sales Tax Relief Credit Form)
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le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 ling
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?
Helpful Hints
• File your return by April 15, 2015. See page 4 for information
regardingextendedduedateforelectronicallyledreturns.
•Ifyouneedtoleforanextension,useForm504andthen
laterleaForm511.
• Be sure to enclose copies of your Form(s) W-2, 1099 or other
withholding statement with your return. Enclose all federal sched-
ules as required.
Table of Contents
2
Before You Begin
You must complete your federal income tax return before begin-
ning your Oklahoma income tax return. You will use the information
entered on your federal return to complete your Oklahoma return.
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
•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.
• There is a new deduction for individuals providing foster care.
See the instructions for Schedule 511-C, line C5 on page 17.
• 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.
Common Abbreviations
Found in this Packet
IRC - Internal Revenue Code
OS - Oklahoma Statutes
OTC - Oklahoma Tax Commission
Sec. - Section(s)
Important:Ifyoull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.
Determining Your Filing Requirement ................ 3
ResidenceDened ............................................ 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
• The Coal Credit and the Credit for Electricity Generated by Zero-
Emission Facilities may be refundable. See the instructions for
line 29 on page 12 and Forms 577 and 578.
• You may check the status of your refund on our website. For
more information, see All About Refunds on page 5.
Helpful Reminder - TheSchedule511-Cadjustmentsfor
Political Contributions and Interest Qualifying for Exclusion are
no longer available. Both were repealed.
•Besuretosignanddatethereturn.Ifyouarelingajoint
return, both you and your spouse need to sign.
•Afterling,ifyouhavequestionsregardingthestatusofyour
refund, call (405) 521-3160. The in-state toll-free number is (800)
522-8165.
• Do not enclose any correspondence other than those docu-
ments 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.
2-D Fill-in Forms with Online Calculations
•
Download Forms 24/7
•
View FAQs or Email the OTC a Question
www.tax.ok.gov
Oklahoma Taxpayer
Access Point
Chart A: Federal Filing Requirements for Most People
Chart B: Federal Filing Requirements for Children and Other Dependents
To use this chart, rst nd your ling status. Then read across to nd your age at the end of 2014. You must le a return if
your gross income was at least the amount shown in the last column.
If your Filing Status Is... And your Age Is*... And if your Gross Income Is...**
  Single     Under65   $10,150
       65orolder   $11,700
  MarriedFilingJoint***   Bothunder65   $20,300
       One65orolder   $21,500
       Both65orolder   $22,700
  MarriedFilingSeparate   Anyage   $3,950
  HeadofHousehold   Under65   $13,050
       65orolder   $14,600
  QualifyingWidow(er)   Under65   $16,350
  withaDependentChild   65orolder   $17,550
single dependents
Were you either age 65 or older or blind?
No.Youmustle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le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).
married dependents
Were you either age 65 or older or blind?
No.Youmustleareturnifanyofthefollowingapply...
 •Yourgrossincomewasatleast$5andyourspouseles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leareturnifanyofthefollowingapply...
 •Yourgrossincomewasatleast$5andyourspouseles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).
Ifyourparent(orsomeoneelse)canclaimyouasadependent,usethischarttoseeifyoumustle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benets,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.
IfyoudonotmeetthefederallingrequirementsasshownineitherChartAorChartBonthispage,youarenotrequiredtolean
Oklahomataxreturn.Ifyouhavewithholdingormadeestimatedtaxpaymentsyouwouldliketohaverefunded,followtheinstruc-
tionsonpage5,“NotRequiredtoFile”.
*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benetsunless(a)youaremarriedlingseparateandyoulivedwithyourspouseatanytimein2014or(b)one-halfof
yoursocialsecuritybenetsplusyourothergrossincomeandanyfederallytax-exemptinterestismorethan$25,000($32,000ifmarriedlingjointly).If(a)
or(b)applies,seetheinstructionsforFederalForm1040or1040Atogurethetaxablepartofsocialsecuritybenets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leareturn
regardlessofyourage.
Determining Your Filing Requirement
3
Residence Defined
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,xed,andpermanenthome.Itistheplaceyouintendto
returntowheneveryouareaway(asonvacationabroad,busi-
nessassignment,educationalleaveormilitaryassignment).A
domicile,onceestablished,remainsuntilanewoneisadopted.
Part-Year Resident...
Apart-yearresidentisanindividualwhosedomicilewasinOkla-
homaforaperiodoflessthan12monthsduringthetaxyear.
Nonresident...
AnonresidentisanindividualwhosedomicilewasnotinOkla-
homaforanyportionofthetaxyear.
Members of the Armed Forces...
Residencyisestablishedaccordingtomilitarydomicileasestab-
lished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leyourreturnasa
residentofOklahomauntilsuchtimeasyouestablishaperma-
nentresidenceinanotherstateandchangeyourmilitaryrecords
(asevidencedbythemilitary’sFormDD2058).Seethespecic
instructionsforSchedule511-C,lineC1-MilitaryPayExclusion.
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le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.
AnOklahomaresidentlingajointfederalreturnwithanon-
residentspousemayhaveoptionsonhowtoletheOklahoma
return(s).See“FilingStatus”inthe“TopofFormInstructions”on
page7forfurtherinformation.
Who Must File?
Resident...
EveryOklahomaresidentwhohassufcientgrossincometo
requirethelingofafederalincometaxreturnisrequiredtole
anOklahomareturn,regardlessofthesourceofincome.
Ifyoudonothavealingrequirement,buthadOklahomatax
withheld,madeestimatedtaxpayments,qualifyfortheNatural
Disaster Tax Credit, claim earned income credit or other refund-
ablecredits,seethenextsection“NotRequiredtoFile”forfurther
instructions.Ifyouareuncertainaboutyourlingrequirement,
seethechartsonpage3.
Part-Year Resident...
Everypart-yearresident,duringtheperiodofresidency,hasthe
samelingrequirementsasaresident.Duringtheperiodofnon-
residency, 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.
Nonresident...
EverynonresidentwithgrossincomefromOklahomasourcesof
$1,000ormoreisrequiredtoleanOklahomaincometaxreturn.
UseForm511NR.
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.
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)
Due Date
Generally,yourOklahomaincometaxreturnisdueApril15th,the
samedayasyourfederalreturn.However:
• Ifyouleyourreturnelectronically(throughaprepareror
theinternet),yourduedateisextendedtoApril20th.Anypay-
mentoftaxesdueonApril20thmustberemittedelectronically
inordertobeconsideredtimelypaid.Ifthebalancedueonan
electronicallyledreturnisnotremittedelectronically,penalty
andinterestwillaccruefromtheoriginalduedate.
• IftheInternalRevenueCode(IRC)oftheIRSprovidesfor
alaterduedate,yourreturnmaybeledbythelaterduedate
andwillbeconsideredtimelyled.Youshouldwritetheappropri-
ate“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.
• Iftheduedatefallsonaweekendorlegalholidaywhen
OTCofcesareclosed,yourreturnisduethenextbusinessday.
Yourreturnmustbepostmarkedbytheduedatetobeconsid-
eredtimelyled.
What Is an “Extension”?
Avalidextensionoftimeinwhichtole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leyourOklahomareturncanbegrantedonForm504.
90% of the tax liability must be paid by the original due date
of the return to avoid penalty charges for late payment. Inter-
est will be charged from the original due date of the return.
4
Estimated Income Tax
Youmustmakeequal*quarterlyestimatedtaxpaymentsifyou
canreasonablyexpectyourtaxliabilitytoexceedyourwithhold-
ing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.
Taxpayerswhofailtomaketimelyestimatedtaxpaymentsmay
besubjecttointerestonunderpayment.FormOW-8-ES,forling
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.
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.
Net Operating Loss
ThelossyearreturnmustbeledtoestablishtheOklahoma
NetOperatingLoss(NOL).OklahomaNOLshallbeseparately
determinedbyreferencetoIRCSection172asmodied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.
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.
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reected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.
Anelectionmaybemadetoforegothecarrybackperiod.A
writtenstatementoftheelectionmustbepartoftheoriginal
timelyledOklahomalossyearreturn.However,ifyouledyour
returnontimewithoutmakingtheelection,youmaystillmakethe
electiononanamendedreturnled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.
Did you have sufcient gross income to require you to le
a federal return?
Yes-YouarerequiredtoleanOklahomareturn.Followthe
instructionsonpages6-19tohelpyoucompleteyourOkla-
homareturn(Form511).
No-Gotostep2.
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 refund-
able credits?
Yes-Gotostep3.
No-YouarenotrequiredtoleanOklahomareturn(Form
511).Youmaystillqualifytoleforsalestaxrelief,seethe
instructionsonthebackofForm538-S.
You should le 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ling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.
Not Required to File
step one
step two
step three
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.
Note:Ifyourstatushasanapprovaldate,youshouldallowve
tosevenbusinessdaysfromthatdatetoreceiveyourrefund
debitcard,orvebusinessdaysifyouelecteddirectdeposit.
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.
Adebitcardordirectdepositarenotyouronlyoptionsto
receiveyourrefund.Iftimelyling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.
5
Top of Form Instructions
Amended Returns
Do Not Write in this Space
ASocial Security Number
B
Thebarcodeneartheformnumbercontainsapagenotationsignify-
ingtherstpageofanewreturnforprocessingequipmentuse.The
blankareaisusedforprocessingnotations.Donotwriteinthese
areas.
Enteryoursocialsecuritynumber.Ifyoulemarriedlingjoint,enter
yourspouse’ssocialsecuritynumberinthespaceprovided.Note:
Ifyouarelingmarriedlingseparate,donotenteryourspouse’s
socialsecuritynumberhere.EnterinItemD.
When to File an Amended Return How to Complete an Amended Return
When You Are Finished
Encloseacopyofthefollowingsupportdocuments,ifapplicable.
Failuretoprovidethesupportingdocumentsmaydelaytheprocess-
ing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state-
mentofadjustment,anycorrespondencefromIRS,orthe
depositslipofyourfederalrefund,
• RevenueAgentReport(RAR),CP2000orothernotication
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.
Generally,toclaimarefund,youramendedreturnmustbeled
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).
Ifyourfederalreturnforanyyearischanged,anamendedOkla-
homareturnshallbeledwithinoneyear.Ifyouamendyourfederal
return,itisrecommendedyouobtainconrmationtheIRSapproved
yourfederalamendmentbeforelingyouramendedOklahoma
return.FilinganamendedOklahomareturnwithoutsuchIRSconr-
mationmaydelaytheprocessingofyourreturn;however,thismay
benecessarytoavoidtheexpirationofthestatuteoflimitation.
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re-
turn,wemaybeabletohelpyoucorrecttheforminsteadoflingan
amendedreturn.Foradditionalinformation,contactourTaxpayer
AssistanceDivisionatoneofthenumbersshownonpage19.
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led
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.
Beginningwithtaxyear2013,theForm511willbeusedtoleanamendedresidentreturn.TheForm511Xwillonlybeusedfortaxyear
2012andprior.Part-yearandnonresidentsuseForm511NR.
6
C
Oklahoma Resident Income Tax Return
Your Social Security Number
Not Required to File
Place an ‘X’ in this box if you do not have sufcient gross
income to require you to le a Federal return. (see instructions)
Name and Address
Please Print or Type
Yourrstname,middleinitialandlastname
Mailingaddress(numberandstreet,includingapartmentnumber,ruralrouteorPOBox)
City,StateandZIP
Ifajointreturn,spouse’srstname,middleinitialandlastname
Regular
Yourself
Spouse
Number of dependent children
Number of other dependents
Add the Totals from
the 4 boxes.
Write the Total
in the box below.
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
Total
Exemptions
Place an ‘X’ in this
box if this taxpayer
is deceased
Place an ‘X’ in this
box if this taxpayer
is deceased
Spouse’s Social Security Number
(jointreturnonly)
=
* NOTE:IfclaimingSpecial Exemption,seeinstructionsonpage7of511Packet.
Special Blind
+
*
+
+ + =
=
=
=
Age 65 or Over?
(Please see instructions)
Y o u r s e l f Spouse
Place an ‘X’ in this
box if this is an
amended 511. See
Schedule
511-H.
AMENDED
RETURN!
Form 511
2014
Filing Status
1 Single
2 Marriedlingjointreturn(evenifonlyonehadincome)
3 Marriedlingseparate
• Ifspouseisalsoling,list
 nameandSSNintheboxes:
4 Headofhouseholdwithqualifyingperson
5 Qualifyingwidow(er)withdependentchild
 •Pleaselisttheyearspousediedinboxatright:
Name:
SSN:
B
B
D
E
G
H
F
A
Not Required to FileAmended Return GC
Exemptions
H
Placean‘X’inthebox,ifyoudonothavesufcientgrossincome
torequireyoutole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.
Finishthetopportionofthereturnbycompletingthe“Exemptions”
section(partHonthediagramonpage6).
Completeline1.Entertheamountofyourgrossincomesubjectto
thefederalling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thereturn.BesuretoincludeyourW-2,1099
orotherwithholdingstatementtosubstantiateanyOklahoma
withholding.
Note: If you do not have sufcient gross income to require you to le 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 le an Oklahoma
income tax return (Form 511).
Top of Form Instructions
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qualicationsbasedonling
statusandFederalAdjustedGrossIncomelimits**belowand who
is65yearsofageoroveratthecloseofthetaxyear:
(1)Singlereturnwithline1equalto$15,000orless.
(2)Jointreturnwithline1equalto$25,000orless.
(3)Marriedling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deter-
miningtheFederalAdjustedGrossIncomelimits.
EncloseacopyofyourfederalreturnandForm8606.
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lingrequirementandislingseparatelyonForm
511NR,thedependencyexemptionswillbeallocatedbetweenthe
resident’sandnonresident’sreturns.
*
NOTE:Ifyoumaybeclaimedasadependentonanotherreturn,
enterzeroforyourregularexemption.YoustillqualifyfortheOkla-
homastandarddeduction.
Sixty-five or Over
F
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.
ThelingstatusforOklahomapurposesisthesameasonthe
federalincometaxreturn,withoneexception.Thisexception
appliestomarriedtaxpayerswhole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(non-
military).Inthiscase,thetaxpayersmusteither:
1.FileasOklahomamarriedlingseparate.TheOklahoma
resident,lingajointfederalreturnwithanonresident
civilianspouse,mayleanOklahomareturnasmarriedling
separate.TheresidentwillleonForm511usingthemarried
lingseparateratesandreportingonlyhis/herincomeand
deductions.IfthenonresidentcivilianalsohasanOklahoma
lingrequirement,he/shewillleonForm511NR,usingmarried
lingseparateratesandreportinghis/herincomeanddeductions.
Form574“AllocationofIncomeandDeductions”mustbeled
withthereturn(s).Youcanobtainthisformfromourwebsiteat
www.tax.ok.gov.
-OR-
2.Fileasifboththeresidentandthenonresidentcivilianwere
OklahomaresidentsonForm511.Usethe“marriedlingjoint”
ling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lingasaresidentfortaxpurposesonly.
IfanOklahomaresident(eithercivilianormilitary)lesajoint
federal return with a nonresident militaryspouse,theyshalluse
thesamelingstatusasonthefederalreturn.Iftheyle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.
Filing Status
E
Printortypetherst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.
Placean‘X’intheboxifyouarelinganamendedreturn.Use
lines30and32toreporttaxpreviouslypaidand/orprevious
overpayments.CompleteSchedule511-H.
Name and Address
D
Ifataxpayerdiedbeforelingareturn,theexecutor,administra-
tororsurvivingspousemayhavetoleareturnforthedecedent.
Placean‘X’intheappropriateboxintheSSNarea.
What About Deceased Taxpayers?
7
Select Line Instructions
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.
If you do not have an Oklahoma ling requirement, see page 5.
Subtractions
Enter the total from Schedule 511-A, line 14. See Schedule 511-A
instructions on pages 13-15.
Out-of-State Income
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 reect to which state(s) the income is attribut-
able. Enclose the other state’s return and/or Schedule K-1, if
applicable.
Additions
Enter the total from Schedule 511-B, line 8. See Schedule 511-B
instructions on pages 15-16.
Adjustments
Enter the total from Schedule 511-C, line 7. See Schedule 511-C
instructions on pages 17-18.
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.
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your federal return.
If your ling status is “single” or “married ling separate”, your
Oklahoma standard deduction is $6,200.
If your ling status is “head of household”, your Oklahoma
standard deduction is $9,100.
If your ling status is “married ling 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.
• 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.)
Exemptions
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.
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
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.
Oklahoma Income Tax
Using Form 511, line 13, nd 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.
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.
* If you also used Form 573, add the 10% tax to the tax from
Form 573, line 22.
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 In-
come is less than your Federal Adjusted Gross Income, complete
Schedule 511-E to determine the amount to enter on line 15.
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 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 ad-
ditional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000
no credit is allowed.
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 Okla-
homa 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 led for gambling win-
nings (example: Mississippi).
Note: Taxpayers who have claimed credit for taxes paid to an-
other state on the other state’s income tax return do not qualify to
claim this credit based on the same income.
1
14
2
6
10
8
12
11
15
4
16
More information at www.tax.ok.gov
Oklahoma Tax Law requires you to pay a use tax on
certain items bought out-of-state for use in Oklahoma.
Pay your use tax!
It’s the law.
Use Tax Easy!
8
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corre-
sponds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leForm569willresultintheaffectedcred-
itsbeingdeniedbytheOTCpursuantto68OSSec.2357.1A-2.
• OklahomaInvestment/NewJobsCredit
Enclose Form 506.
 68OSSec.2357.4andRule710:50-15-74.
• Coal Credit
 68OSSec.2357.11andRule710:50-15-76.
• CreditforInvestmentinaClean-BurningMotorVehicleFuel
PropertyorInvestmentinQualiedElectricMotorVehicle
Property
 68OSSec.2357.22andRule710:50-15-81.
• CreditforQualiedRecyclingFacility
 68OSSec.2357.59andRule710:50-15-84.
• SmallBusinessCapitalCredit
Enclose Form 527-A.
 68OSSec.2357.60-2357.65andRule710:50-15-86.
• OklahomaAgriculturalProducersCredit
Enclose Form 520.
 68OSSec.2357.25andRule710:50-15-85.
• SmallBusinessGuarantyFeeCredit
Enclose Form 529.68OSSec.2357.30.
• CreditforEmployersProvidingChildCarePrograms
 68OSSec.2357.26andRule710:50-15-91.
• CreditforEntitiesintheBusinessofProviding
ChildCareServices
 68OSSec.2357.27.
• CreditforCommercialSpaceIndustries
 68OSSec.2357.13.
• CreditforTourismDevelopmentorQualiedMediaProduc-
tion 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QualiedRehabilitationExpenditures
68OSSec.2357.41andRule710:50-15-108.
• 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.
• CreditforQualied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FireghterCredit
Enclose the Council on Fireghter Training’s Form.
68OSSec.2385.7andRule710:50-15-94.
• CreditforQualiedBiodieselFacilities
 68OSSec.2357.67andRule710:50-15-98.
• FilmorMusicProjectCredit
Enclose Form 562.
 68OSSec.2357.101andRule710:50-15-101.
• CreditforBreedersofSpeciallyTrainedCanines
 68OSSec.2357.203andRule710:50-15-97.
• CreditforWagesPaidtoanInjuredEmployee
68OSSec.2357.47andRule710:50-15-107.
• CreditforModicationExpensesPaidforanInjuredEmployee
68OSSec.2357.47andRule710:50-15-107.
DryFireHydrantCredit
68OSSec.2357.102andRule710:50-15-99.
• CreditfortheConstructionofEnergyEfcientHomes
68OSSec.2357.46andRule710:50-15-104.
• CreditforRailroadModernization
68OSSec.2357.104andRule710:50-15-103.
• ResearchandDevelopmentNewJobsCredit
Enclose Form 563.
 68OSSec.54006andRule710:50-15-105.
• CreditforBiomedicalResearchContribution
 68OSSec.2357.45andRule710:50-15-113.
• CreditforEmployeesintheAerospaceSector
Enclose Form 564.
68OSSec.2357.301&2357.304andRule710:50-15-109.
• 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.
• 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
17
9
Select Line Instructions
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.
Examplesofitemsthataresubjecttosalestaxincludebooks,
compactdiscs,computerequipment,computersoftware,elec-
tronics,clothing,appliances,furniture,sportinggoodsandjewel-
ry.Whenanout-of-stateretailerdoesnotcollectOklahomasales
tax,theresponsibilityofpayingthetaxfallsonthepurchaser.
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. Usethetaxtableonpage11ormultiplyyour
  AdjustedGrossIncomefromline1by0.056%
  (.00056),
or
2. 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.
Oklahoma Use Tax - Worksheet #2 (continued)
WorksheetTwohastwoparts.Therst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rstcalculationisbasedonaUseTax
 Tablethatreects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.
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.
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.
20
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......................
2 Multiplyline1by7%(.07)oryourlocalrate*andentertheamount.............................................
3 Enterthetaxpaidtoanotherstateonthepurchases.Thisamountmaynotexceedthe
 amountonline2............................................................................................................................
4 Subtractline3fromline2andentertheresults,roundedtothenearestwholedollar,
 hereandonForm511,line20......................................................................................................
1
2
3
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 ...................................................................................................................
2 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
  of$1,000ormorefor1/1/2014through12/31/2014......
2b Multiplyline2aby7%(.07)oryourlocalrate*
and enter the amount ....................................................
3 Addlines1and2bandenterthetotalamountofusetax.............................................................
4 Enterthetaxpaidtoanotherstateonthepurchases.Thisamountmaynotexceedthe...........
 amountonline3...........................................................................................................................
5 Subtractline4fromline3andentertheresults,roundedtothenearestwholedollar,
 hereandonForm511,line20.....................................................................................................
1
3
4
5
2a
2b
See Page 11 for the
Oklahoma Use Tax Table
*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
Social Security Number (SSN)
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.
Select Line Instructions
Credit for Property Tax Relief
Anyperson65yearsofageorolderoranytotallydisabledper-
son 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le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.
Sales Tax Relief/Credit
IfyouarerequiredtoleanOklahomaincometaxreturn,your
returnmustbeledbyApril15th.Anextensionoftimetoleyour
return,includingtheApril20thduedateforelectronicallyled
returns, doesapplytothiscredit.
Tole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.Per-
sons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le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.
Natural Disaster Tax Credit
Thiscreditisforownersofresidentialrealpropertywhosepri-
mary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differ-
ence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rst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.
25
26
27
multiply
FederalAGItimes
0.00056
At least But less than
If Federal Adjusted Gross Income
(Form 511, line 1) is: Your Use Tax
Amount is:
Use Tax Table
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”.
Payment with Extension
IfyouledOklahomaextensionForm504for2014,enterany
amountyoupaidwiththatform.
24
 0 2,090 1
 2,090 4,670 2
 4,670 6,420 3
 6,420 8,170 4
 8,170 9,920 5
 9,920 11,795 6
 11,795 13,545 7
 13,545 15,295 8
 15,295 17,170 9
 17,170 18,920 10
 18,920 20,670 11
 20,670 22,420 12
 22,420 24,295 13
 24,295 26,045 14
 26,045 27,795 15
 27,795 29,670 16
 29,670 31,420 17
 31,420 33,170 18
 33,170 34,920 19
 34,920 36,795 20
 36,795 38,545 21
 38,545 40,295 22
 40,295 42,170 23
 42,170 43,920 24
 43,920 45,670 25
 45,670 47,420 26
 47,420 49,295 27
 49,295 51,045 28
 51,045 52,795 29
 52,795 54,670 30
 54,670 andover
11
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.
Ifyoudonotmeetoneoftheaboveexceptions,youmaycomplete
FormOW-8-PortheOTCwillguretheinterestforyouandsend
youabill.
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 an amended returnisledbeforetheduedateforlingtheorigi-
nalreturn,includinganyextensions,thetaxshownontheamended
returnisusedtodeterminetheamountofunderpayment.Ifthe
amendedreturnisledaftertheduedate,includingextension,the
taxshownontheamendedreturnwillnotbeusedtocomputethe
amountofunderpayment.
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.
Note:Ifyouhaveavalidextensionoftimetole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.
Title 68, Oklahoma Statutes, provides that any term used in this
Act shall have the same meaning as when used in a compara-
ble context in the Internal Revenue Code, except when speci-
cally provided for in the Oklahoma Statutes or rules.
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511-
F*todeterminetheamounttoenteronline28.
Youareallowedacreditequalto5%oftheearnedincomecredital-
lowedonyourfederalreturn.Encloseacopyofyourfederalreturn.
*Note:Ifyouarenotrequiredtole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).
Place an “X” in the box(es)online29toreportanycredit
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leaclaimfora
direct refund will allocate the credit to one or more of its sharehold-
ers,partnersormembers.
IfclaimingtheRefundable Credit for Electricity Generated by
Zero-Emission Facilities,encloseForm578.Anycreditsgenerat-
ed,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leaclaimforadirectrefundwillallocatethe
credittooneormoreofitsshareholders,partnersormembers.
Donations (Original return only)
Schedule511-Gprovidesyouwiththeopportunitytomakeanan-
cial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.
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.
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.
Eastern Red Cedar Revolving Fund (Original return only)
Adonationtothisfundmaybemadeonataxduereturn.Forinfor-
mationregardingthisfund,seeSchedule511-G:Information.
Public School Classroom Support Fund (Original return only)
Adonationtothisfundmaybemadeonataxduereturn.Forinfor-
mationregardingthisfund,seeSchedule511-G:Information.
Underpayment of Estimated Tax Interest
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ledquarterly
estimatedtaxpaymentsandwithholdingarerequiredtobethe
smaller of:
•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.
Select Line Instructions
28
29
36
43
38
41
42
•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.
•Forinformationregardingelectronicpaymentmethods,visitour
websiteatwww.tax.ok.gov.
•EncloseW-2s,1099sorotherwithholdingstatementstosubstan-
tiatewithholding.
•Do not staple your return.Useapaperclipifnecessary.
•Matherrorsarethemostcommoncauseofarefunddelay.Dou-
blecheckyourcalculations.
•Afterling,ifyouhaveanyquestionsregardingyourrefund,
contactusat(405)521-3160.Thein-statetoll-freenumberis(800)
522-8165.
When You Are Finished...
40
•Donotencloseanycorrespondenceotherthanthosedocuments
andschedulesrequiredforyourreturn.
•Ifforsomereasonyoudonothaveareturnenvelope,mailyour
return,alongwithanypaymentdue,to:
Oklahoma Tax Commission - Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Important:Ifyoull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.
12
Schedule 511-A
Interest on U.S. Government Obligations
Ifyoureportinterestonbonds,notesandotherobligationsofthe
U.S.governmentonyourfederalreturn,thisincomemaybeex-
cluded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 docu-
mentation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.
Social Security
SocialSecuritybenetsthatareincludedintheFederalAdjusted
GrossIncomeshallbesubtracted.Encloseacopyofyourfed-
eralreturn.
Federal Civil Service Retirement in Lieu of
Social Security
Eachindividualmayexclude100%oftheirretirementbenets
receivedfromtheFederalCivilServiceRetirementSystem
(CSRS),includingsurvivorbenets,paidinlieuofSocialSecurity
totheextentsuchbenets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.
Note:RetirementbenetspaidundertheFederalEmployees
RetirementSystem(FERS)donotqualifyforthisexclusion.
However,forretirementbenets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.
Military Retirement
Eachindividualmayexcludethegreaterof75%oftheirretirement
benetsor$10,000,butnottoexceedtheamountincludedinthe
FederalAdjustedGrossIncome.Theretirementbenetsmustbe
fromanycomponentoftheArmedForcesoftheUnitedStates.
Oklahoma Government or Federal Civil Service
Retirement
Eachindividualmayexcludetheirretirementbenets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benets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FireghtersPen-
sion 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Conser-
vationDepartmentRetirementFund,theOklahomaEmployment
SecurityCommissionRetirementPlan,ortheEmployeeretire-
mentsystemscreatedbymunicipalitiespursuantto11OSSec.
48-101.EncloseacopyofForm1099-R.
*DonotincludeonthislinetheCSRSretirementbenetsalready
excludedonSchedule511-A,line3.
Note:Anearlydistributionfromaretirementfundduetotermina-
tion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dis-
tribution.Thisdistributionmayqualifyforthe“OtherRetirement
Income”exclusiononSchedule511-A,line6.
Other Retirement Income
Eachindividualmayexcludetheirretirementbenets,upto
$10,000,butnottoexceedtheamountincludedintheFed-
eral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).
Theretirementbenetsmustbereceivedfromthefollowingand
satisfytherequirementsoftheIRC:anemployeepensionbenet
planunderIRCSection401,aneligibledeferredcompensation
planunderIRCSection457,anindividualretirementaccount,
annuityortrustorsimpliedemployeepensionunderIRCSec-
tion408,anemployeeannuityunderIRCSection403(a)or(b),
UnitedStatesRetirementBondsunderIRCSection86,orlump-
sumdistributionsfromaretirementplanunderIRCSection402
(e).EncloseacopyofForm1099-Rorotherdocumentation.
A1
A2
A3
A4
A5
A6
2-D Barcode Information
13
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Ofce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.
A8
Schedule 511-A continued
A7
U.S. Railroad Retirement Board Benets
AllqualiedU.S.RailroadRetirementBoardbenetsthatare
includedintheFederalAdjustedGrossIncomemaybeexcluded.
Oklahoma Depletion
Oklahomadepletiononoilandgaswellproduction,attheoption
ofthetaxpayer,maybecomputedat22%ofgrossincomede-
rived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.
Note:Majoroilcompanies,asdened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.
Leasebonusreceivedisconsideredincomesubjecttodeple-
tion.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.
Ifyouhavefederaldepletionbeingcarriedoverintothisyear,see
Schedule511-B,line5.
Oklahoma Net Operating Loss
Entercarryover(s)frompreviousyears.Alsoentertheloss
year(s).ThelossyearreturnmustbeledtoestablishtheOkla-
homaNetOperatingLoss.Seethe“NetOperatingLoss”section
onpage5.AlsoseeSchedule511-B,line4.
Exempt Tribal Income
Ifthetribalmember’sprincipalresidenceison“Indiancountry”as
dened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sufcientinformationtosup-
portthattheserequirementshavebeensatised.
Providethefollowinginformationfortaxyear2014:
a.Acopyofyourtribalmembershipcardorcerticationbyyour
tribeastoyourtribalmembershipduringthetaxyear;and
b.Acopyofthetrustdeed,orotherlegaldocument,whichde-
scribes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
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
A9
A10
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.
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.
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denedunderIRCSection1222(11).Thequalifying
gainmust:
1) Beearnedonrealortangiblepersonalpropertylocated
withinOklahomathatyouhaveownedforatleastve
uninterruptedyearspriortothedateofthesale.
2) 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uninter-
ruptedyearspriortothedateofthesale.
3) 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own-
ers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.
A12
A11
e le
Oklahoma
Go easy on yourself!
14
Low cost or sometimes even no cost...
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safest and most secure way to receive your
income tax refund. E-le today and in most
cases you’ll receive your Oklahoma refund in
7-10 days, even faster with direct deposit.
Check us out today to receive a speedy refund!
www.tax.ok.gov
Schedule 511-A continued
A13
Schedule 511-B
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.
 1) Incomefromallbonds,notesorotherobligationsissued
bytheStateofOklahoma,theOklahomaCapitalImprove-
ment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prot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excep-
tionsarethoseobligationsissuedforthepurposeofpro-
vidingnancingforprojectsfornonprotcorporations.Lo-
calgovernmentalobligationsshallincludebondsornotes
issuedby,oronbehalfof,orforthebenetofOklahoma
educationalinstitutions,cities,towns,orcountiesorby
publictrustsofwhichanyoftheforegoingisabeneciary.
 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.
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issu-
ance.EnterexemptgainsonSchedule511-A,line11andexempt
lossesonSchedule511-B,line7.
Out-of-State Losses
Ifyouincurredlossesfromtheoperationofanout-of-statebusi-
ness,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Sub-
chapterSCorporationsattributabletootherstates.
B1
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”.
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rstyear
inwhichsuchroyaltyisreceivedaslongasthemanufacturer
remainsinthisstate.Tosupportyourdeductionfurnish:
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)
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In-
come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
Need help with the math on your form?
Try using our 2-D ll-in forms
available at
www.tax.ok.gov
15
After ling your individual income tax return,
use OkTAP to check on your refund.
See page 16 for more information.
Where’s My Refund?
Schedule 511-B
B3
B4
B5
Lump-Sum Distributions
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.
Note:Thelump-sumdistribution,addedbackonthisline,may
qualifyforanexclusionofretirementbenetsfoundonSchedule
511-A.Thedistributionmustbereceivedfromaqualiedplan
andsatisfytherequirementsoftheexclusion.
Federal Net Operating Loss
Entercarryover(s)includedonFederalForm1040.See“NetOp-
eratingLoss”sectiononpage5.AlsoseeSchedule511-A,line9.
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.
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-by-
wellbasis.
FortheOklahomaoptionforcomputingdepletionseetheinstruc-
tionsforSchedule511-A,line8.Acompleteschedulebyproperty
mustbefurnished.
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roll-
over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.
•Anindividualwhomakesanon-qualiedwithdrawalofcon-
tributionsforwhichadeductionwastakenintaxyear2005or
later,suchnon-qualied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.
Miscellaneous: Other Additions
EnterintheboxonSchedule511-B,line7,theappropriatenum-
beraslistedbelowwhichshowsthetypeofaddition.Ifyouhave
morethanoneaddition,enterthenumber“99”.
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.
Enter the number “2” if the following applies:
Ifyouareaswineorpoultryproducerwhohasdeducteddepre-
ciation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.
Enter the number “3” if the following applies:
IfaqualiedOklahomarenery,ofwhichyouareapartneror
shareholder,electedtoexpensethecostofqualiedrenery
property,suchpropertyisfullydepreciatedforOklahomapur-
poses.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.
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:
• wasrequiredtoadd-backrentsandinterestexpensespaid
toacaptiverealestateinvestmenttrustwhendetermining
Oklahomadistributableincome;or
• wasacaptiverealestatetrustthatwasrequiredtoadd-
backthedividends-paiddeductionwhendetermining
Oklahomadistributableincome.
Enteryourpro-ratashareofsuchadd-back.Includeyourpass-
through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Stat-
uteauthorizingtheaddition,andverifyingdocuments.
B6
B7
16
www.tax.ok.gov/OkTAP
After ling your
individual income
tax return,
check the status
of your refund by
visiting OkTAP.
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.
Oklahoma Taxpayer Access Point
Where’s My Refund?
Need a helping hand
ling your taxes?
Visit our website to nd out all the
information on the who, what, when and
where for free income tax assistance
through VITA and TCE programs.
www.tax.ok.gov
Schedule 511-C
C2
C3
C4
C1
C6
C5
continuedonpage18
Military Pay Exclusion
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.
Qualifying Disability Deduction
Ifyouhaveaphysicaldisabilityconstitutingasubstantialhandi-
cap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.
Qualied 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 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-qualiedwithdrawalistakenwithinthesametax
yearasacontributionismade,thedeductionforsuchcontribu-
tionmustbereducedbytheamountoftherolloverornon-qual-
iedwithdrawal.Innoeventcanthisdeductionexceed$10,000
($20,000onajointreturn)pertaxyear.Anyamountofacontribu-
tion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veyears.Ifarollover*ornon-qualiedwithdrawal
istakenduringthecarryoverperiod,thetaxdeductionotherwise
availablemustbereducedbytheamountoftherolloverornon-
qualied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beneciaryandtheaccountnumber.
*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.
Deduction for Providing Foster Care
Ifyoucontractwithachild-placingagency,asdenedin10OS
Sec.402,youmaydeduct$5,000forexpensesincurredprovid-
ingfostercare.Marriedpersonslingseparatelyinayearin
whichtheycouldhaveledajointreturnmayeachclaimonly
$2,500.
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”.
Enter the number “1” if the following applies:
Qualied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ledreturn.ThisisnotonyourW-2.
Encloseacopyofyourfederalreturn.
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ledreturn.Thisisnotonyour
W-2.Encloseacopyofyourfederalreturn.
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ex-
clude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,xturesandimprovementsusedoroperated
primarilyfortheprocessingorproductionofagriculturalcommod-
ities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avail-
able,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.
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fed-
eralincometaxpurposeswillbeused,excepttheassetswillbe
deemedtohavea7-yearlife.Anydepreciationdeductionallow-
ableistheamountsocomputedminusthefederaldepreciation
17
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ac-
count,contactyournancialadvisor.
Schedule 511-C continued
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Okla-
homareturn,youmustaddbackanydepreciationdeductedon
yourfederalreturn,seeSchedule511-B,line7.
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nance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.
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.
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Consulta-
tionServiceprovidedbytheOklahomaDepartmentofLaborshall
receivea$1,000exemptionforthetaxyeartheserviceisutilized.
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.
Enter the number “8” if the following applies:
QualiedReneryProperty:IfaqualiedOklahomarenery
electedtoexpensethecostofqualiedreneryproperty,enter
anyofsuchexpenseallocatedtoyou.Encloseacopyofthewrit-
tennoticereceivedfromthereneryindicatingtheamountofthe
allocation.Thenoticeshouldincludethecompany’snameand
FederalIDnumber.
Enter the number “9” if the following applies:
CostofComplyingwithSulfurRegulations:Ifaqualiedrenery
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renery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Benetexclusion:The
$5,000deathbenet,providedforin63OSSec.1-2505.1,paid
tothedesignatedbeneciaryofanemergencymedicaltechni-
cianoraregisteredemergencymedicalresponderwhosedeath
isaresultoftheirofcialdutiesperformedinthelineofdutyis
exempt.Deductthe$5,000deathbenetifsuchdeathbenetis
includedinyourFederalAdjustedGrossIncome.
Enter the number “11” if the following applies:
CompetitiveLivestockShowAward:Youmaydeductanypay-
ment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substanti-
atethisdeductionuponrequest.
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.
Ifyouaredeductingthisincomeasamemberofapass-through
entity,includesuchentity’snameandIDnumberandyourpro-
ratashareofthedeferredincome.
The Oklahoma Tax Refund
Debit Card!
If you do not choose direct deposit,
you will receive a debit card for you income tax refund.
Visit www.tax.ok.gov for detailed information and answers to your
frequently asked questions on the Oklahoma Tax Refund debit card.
• 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.
• Activating your card is easy, just call 1-888-929-
2460. 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.
• Deposit or cash your debit card free at banks or nancial
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.
• 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.
Way2Go Card
Oklahoma Tax Refund
5115 5801 2345 6789
OKLAHOMA CARDHOLDER
01/15
See page 32 for information
on direct deposit.
18
CompleteSchedule511-EifyourOklahomaAGI(Form511,line
7)islessthanyourFederalAGI(Form511,line1).YourOkla-
homachildcare/childtaxcreditmustbeprorated.
Child Care/Child Tax Credit
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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ad-
ditional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Fed-
eralChildCareCreditschedule.
E1
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Okla-
homaearnedincomecreditmustbeprorated.
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.
F1
Schedule 511-G
(Original return only)
Schedule 511-H
Schedule511-Gprovidesyouwiththeopportunitytomakeanan-
cialgiftfromyourrefundtoavarietyofOklahomaorganizations.
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organi-
zation,puta“99”intheboxatline36ofForm511.
Descriptionsoftheorganizationsandtheaddressestomailado-
nation,ifyouarenotreceivingarefund,areshownonSchedule
511-G:Information.
CompleteSchedule511-Hifyouarelinganamendedreturn.
Ifadditionalspaceisneededtoexplainthechanges,enclosea
separateschedule.
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ledonline30.Enteranyre-
fundpreviouslyreceivedoroverpaymentappliedonline32.
D2
Schedule 511-E
How to Contact the Oklahoma Tax Commission
Oklahoma City
2501NorthLincolnBoulevard
(405) 521-3160
Tulsa
440SouthHouston,5thFloor
(918) 581-2399
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.
Schedule 511-D
Deductions
•EntertheOklahomastandard deduction if you did not claim
itemizeddeductionsonyourfederalreturn.
Ifyourlingstatusis“single” or “married ling separate”, your
Oklahomastandarddeductionis$6,200.
Ifyourlingstatusis“head of household”, your Oklahoma
standarddeductionis$9,100.
Ifyourlingstatusis“married ling 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.
•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.)
Exemptions and Dependents
Oklahomaallows$1,000foreachexemptionclaimedonthetop
ofthereturn.
CompleteSchedule511-Difyouhaveout-of-stateincome
(Form511,line4).
D1
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.
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ndawealthofinformation
onourwebsite,includingdown-
loadabletaxforms,answersto
common questions, and online
lingoptionsforbothincomeand
businesstaxes!
www.tax.ok.gov
Office Locations! Give Us a Call!
One Site with Many
Oklahoma Filing Options
Online Filing of Your Income Taxes
2-D Fill-in Forms with Online Calculations
OkTap Tax Filing System
Download Forms 24/7
View FAQs or Email the OTC a Question
Latest Tax News
www.tax.ok.gov
19
Schedule 511-H
2014 Oklahoma Income Tax Table
Instructions...
Usethistableifyourtaxable
incomeislessthan$100,000.
Ifyourtaxableincomeis$100,000 
ormore,usethetaxcomputation 
onthelowerportionofpage31.
Foranexample,
seetheboxto
theright.
Example...
•Mr.andMrs.Jonesarelingajointreturn.
•TheirOklahomaTaxableIncomeis$14,793. 
•First,theyndthe$14,750 - $14,800
incomeline.
•Next,theyndthecolumnformarriedling
jointandreaddownthecolumn.
•The amount shown where the income line
andlingstatuscolumnmeetis$384 (see
example at right).Thisistheamountthey
mustwriteonthetaxlineontheirreturn.
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
14,700 14,750 563 381
14,750 14,800 565 384
14,800 14,850 568 386
 0 50 0 0
 50 100 0 0
 100 150 1 1
 150 200 1 1
 200 250 1 1
 250 300 1 1
 300 350 2 2
 350 400 2 2
 400 450 2 2
 450 500 2 2
 500 550 3 3
 550 600 3 3
 600 650 3 3
 650 700 3 3
 700 750 4 4
 750 800 4 4
 800 850 4 4
 850 900 4 4
 900 950 5 5
 950 1,000 5 5
 1,000 1,050 5 5
 1,050 1,100 6 5
 1,100 1,150 6 6
 1,150 1,200 7 6
 1,200 1,250 7 6
 1,250 1,300 8 6
 1,300 1,350 8 7
 1,350 1,400 9 7
 1,400 1,450 9 7
 1,450 1,500 10 7
 1,500 1,550 10 8
 1,550 1,600 11 8
 1,600 1,650 11 8
 1,650 1,700 12 8
 1,700 1,750 12 9
 1,750 1,800 13 9
 1,800 1,850 13 9
 1,850 1,900 14 9
 1,900 1,950 14 10
 1,950 2,000 15 10
 2,000 2,050 15 10
 2,050 2,100 16 11
 2,100 2,150 16 11
 2,150 2,200 17 12
 2,200 2,250 17 12
 2,250 2,300 18 13
 2,300 2,350 18 13
 2,350 2,400 19 14
 2,400 2,450 19 14
 2,450 2,500 20 15
 2,500 2,550 21 15
 2,550 2,600 22 16
 2,600 2,650 23 16
 2,650 2,700 24 17
 2,700 2,750 25 17
 2,750 2,800 26 18
 2,800 2,850 27 18
 2,850 2,900 28 19
 2,900 2,950 29 19
 2,950 3,000 30 20
 3,000 3,050 31 20
 3,050 3,100 32 21
 3,100 3,150 33 21
 3,150 3,200 34 22
 3,200 3,250 35 22
 3,250 3,300 36 23
 3,300 3,350 37 23
 3,350 3,400 38 24
 3,400 3,450 39 24
 3,450 3,500 40 25
 3,500 3,550 41 25
 3,550 3,600 42 26
 3,600 3,650 43 26
 3,650 3,700 44 27
 3,700 3,750 45 27
 3,750 3,800 46 28
 3,800 3,850 47 28
 3,850 3,900 49 29
 3,900 3,950 50 29
 3,950 4,000 52 30
 4,000 4,050 53 30
 4,050 4,100 55 31
 4,100 4,150 56 31
 4,150 4,200 58 32
 4,200 4,250 59 32
 4,250 4,300 61 33
 4,300 4,350 62 33
 4,350 4,400 64 34
 4,400 4,450 65 34
 4,450 4,500 67 35
 4,500 4,550 68 35
 4,550 4,600 70 36
 4,600 4,650 71 36
 4,650 4,700 73 37
 4,700 4,750 74 37
 4,750 4,800 76 38
 4,800 4,850 77 38
 4,850 4,900 79 39
 4,900 4,950 81 39
 4,950 5,000 83 40
 5,000 5,050 85 41
 5,050 5,100 87 42
 5,100 5,150 89 43
 5,150 5,200 91 44
 5,200 5,250 93 45
 5,250 5,300 95 46
 5,300 5,350 97 47
 5,350 5,400 99 48
 5,400 5,450 101 49
 5,450 5,500 103 50
 5,500 5,550 105 51
 5,550 5,600 107 52
 5,600 5,650 109 53
 5,650 5,700 111 54
 5,700 5,750 113 55
 5,750 5,800 115 56
 5,800 5,850 117 57
 5,850 5,900 119 58
 5,900 5,950 121 59
 5,950 6,000 123 60
$1,000
$2,000
$3,000
$4,000
$5,000
Up to $999
20
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
 9,000 9,050 264 136
 9,050 9,100 266 137
 9,100 9,150 269 139
 9,150 9,200 271 140
 9,200 9,250 274 142
 9,250 9,300 277 143
 9,300 9,350 279 145
 9,350 9,400 282 146
 9,400 9,450 285 148
 9,450 9,500 287 149
 9,500 9,550 290 151
 9,550 9,600 292 152
 9,600 9,650 295 154
 9,650 9,700 298 155
 9,700 9,750 300 157
 9,750 9,800 303 158
 9,800 9,850 306 160
 9,850 9,900 308 162
 9,900 9,950 311 164
 9,950 10,000 313 166
10,000 10,050 316 168
10,050 10,100 319 170
10,100 10,150 321 172
10,150 10,200 324 174
10,200 10,250 327 176
10,250 10,300 329 178
10,300 10,350 332 180
10,350 10,400 334 182
10,400 10,450 337 184
10,450 10,500 340 186
10,500 10,550 342 188
10,550 10,600 345 190
10,600 10,650 348 192
10,650 10,700 350 194
10,700 10,750 353 196
10,750 10,800 355 198
10,800 10,850 358 200
10,850 10,900 361 202
10,900 10,950 363 204
10,950 11,000 366 206
11,000 11,050 369 208
11,050 11,100 371 210
11,100 11,150 374 212
11,150 11,200 376 214
11,200 11,250 379 216
11,250 11,300 382 218
11,300 11,350 384 220
11,350 11,400 387 222
11,400 11,450 390 224
11,450 11,500 392 226
11,500 11,550 395 228
11,550 11,600 397 230
11,600 11,650 400 232
11,650 11,700 403 234
11,700 11,750 405 236
11,750 11,800 408 238
11,800 11,850 411 240
11,850 11,900 413 242
11,900 11,950 416 244
11,950 12,000 418 246
12,000 12,050 421 248
12,050 12,100 424 250
12,100 12,150 426 252
12,150 12,200 429 254
12,200 12,250 432 256
12,250 12,300 434 259
12,300 12,350 437 261
12,350 12,400 439 264
12,400 12,450 442 266
12,450 12,500 445 269
12,500 12,550 447 271
12,550 12,600 450 274
12,600 12,650 453 276
12,650 12,700 455 279
12,700 12,750 458 281
12,750 12,800 460 284
12,800 12,850 463 286
12,850 12,900 466 289
12,900 12,950 468 291
12,950 13,000 471 294
13,000 13,050 474 296
13,050 13,100 476 299
13,100 13,150 479 301
13,150 13,200 481 304
13,200 13,250 484 306
13,250 13,300 487 309
13,300 13,350 489 311
13,350 13,400 492 314
13,400 13,450 495 316
13,450 13,500 497 319
13,500 13,550 500 321
13,550 13,600 502 324
13,600 13,650 505 326
13,650 13,700 508 329
13,700 13,750 510 331
13,750 13,800 513 334
13,800 13,850 516 336
13,850 13,900 518 339
13,900 13,950 521 341
13,950 14,000 523 344
14,000 14,050 526 346
14,050 14,100 529 349
14,100 14,150 531 351
14,150 14,200 534 354
14,200 14,250 537 356
14,250 14,300 539 359
14,300 14,350 542 361
14,350 14,400 544 364
14,400 14,450 547 366
14,450 14,500 550 369
14,500 14,550 552 371
14,550 14,600 555 374
14,600 14,650 558 376
14,650 14,700 560 379
14,700 14,750 563 381
14,750 14,800 565 384
14,800 14,850 568 386
14,850 14,900 571 389
14,900 14,950 573 391
14,950 15,000 576 394
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
 6,000 6,050 125 61
 6,050 6,100 127 62
 6,100 6,150 129 63
 6,150 6,200 131 64
 6,200 6,250 133 65
 6,250 6,300 135 66
 6,300 6,350 137 67
 6,350 6,400 139 68
 6,400 6,450 141 69
 6,450 6,500 143 70
 6,500 6,550 145 71
 6,550 6,600 147 72
 6,600 6,650 149 73
 6,650 6,700 151 74
 6,700 6,750 153 75
 6,750 6,800 155 76
 6,800 6,850 157 77
 6,850 6,900 159 78
 6,900 6,950 161 79
 6,950 7,000 163 80
 7,000 7,050 165 81
 7,050 7,100 167 82
 7,100 7,150 169 83
 7,150 7,200 171 84
 7,200 7,250 173 85
 7,250 7,300 175 86
 7,300 7,350 178 87
 7,350 7,400 180 88
 7,400 7,450 183 89
 7,450 7,500 185 90
 7,500 7,550 188 91
 7,550 7,600 190 92
 7,600 7,650 193 94
 7,650 7,700 195 95
 7,700 7,750 198 97
 7,750 7,800 200 98
 7,800 7,850 203 100
 7,850 7,900 205 101
 7,900 7,950 208 103
 7,950 8,000 210 104
 8,000 8,050 213 106
 8,050 8,100 215 107
 8,100 8,150 218 109
 8,150 8,200 220 110
 8,200 8,250 223 112
 8,250 8,300 225 113
 8,300 8,350 228 115
 8,350 8,400 230 116
 8,400 8,450 233 118
 8,450 8,500 235 119
 8,500 8,550 238 121
 8,550 8,600 240 122
 8,600 8,650 243 124
 8,650 8,700 245 125
 8,700 8,750 248 127
 8,750 8,800 250 128
 8,800 8,850 253 130
 8,850 8,900 256 131
 8,900 8,950 258 133
 8,950 9,000 261 134
21
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
21,000 21,050 894 711
21,050 21,100 896 714
21,100 21,150 899 717
21,150 21,200 901 719
21,200 21,250 904 722
21,250 21,300 907 724
21,300 21,350 909 727
21,350 21,400 912 730
21,400 21,450 915 732
21,450 21,500 917 735
21,500 21,550 920 738
21,550 21,600 922 740
21,600 21,650 925 743
21,650 21,700 928 745
21,700 21,750 930 748
21,750 21,800 933 751
21,800 21,850 936 753
21,850 21,900 938 756
21,900 21,950 941 759
21,950 22,000 943 761
22,000 22,050 946 764
22,050 22,100 949 766
22,100 22,150 951 769
22,150 22,200 954 772
22,200 22,250 957 774
22,250 22,300 959 777
22,300 22,350 962 780
22,350 22,400 964 782
22,400 22,450 967 785
22,450 22,500 970 787
22,500 22,550 972 790
22,550 22,600 975 793
22,600 22,650 978 795
22,650 22,700 980 798
22,700 22,750 983 801
22,750 22,800 985 803
22,800 22,850 988 806
22,850 22,900 991 808
22,900 22,950 993 811
22,950 23,000 996 814
23,000 23,050 999 816
23,050 23,100 1,001 819
23,100 23,150 1,004 822
23,150 23,200 1,006 824
23,200 23,250 1,009 827
23,250 23,300 1,012 829
23,300 23,350 1,014 832
23,350 23,400 1,017 835
23,400 23,450 1,020 837
23,450 23,500 1,022 840
23,500 23,550 1,025 843
23,550 23,600 1,027 845
23,600 23,650 1,030 848
23,650 23,700 1,033 850
23,700 23,750 1,035 853
23,750 23,800 1,038 856
23,800 23,850 1,041 858
23,850 23,900 1,043 861
23,900 23,950 1,046 864
23,950 24,000 1,048 866
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
15,000 15,050 579 396
15,050 15,100 581 399
15,100 15,150 584 402
15,150 15,200 586 404
15,200 15,250 589 407
15,250 15,300 592 409
15,300 15,350 594 412
15,350 15,400 597 415
15,400 15,450 600 417
15,450 15,500 602 420
15,500 15,550 605 423
15,550 15,600 607 425
15,600 15,650 610 428
15,650 15,700 613 430
15,700 15,750 615 433
15,750 15,800 618 436
15,800 15,850 621 438
15,850 15,900 623 441
15,900 15,950 626 444
15,950 16,000 628 446
16,000 16,050 631 449
16,050 16,100 634 451
16,100 16,150 636 454
16,150 16,200 639 457
16,200 16,250 642 459
16,250 16,300 644 462
16,300 16,350 647 465
16,350 16,400 649 467
16,400 16,450 652 470
16,450 16,500 655 472
16,500 16,550 657 475
16,550 16,600 660 478
16,600 16,650 663 480
16,650 16,700 665 483
16,700 16,750 668 486
16,750 16,800 670 488
16,800 16,850 673 491
16,850 16,900 676 493
16,900 16,950 678 496
16,950 17,000 681 499
17,000 17,050 684 501
17,050 17,100 686 504
17,100 17,150 689 507
17,150 17,200 691 509
17,200 17,250 694 512
17,250 17,300 697 514
17,300 17,350 699 517
17,350 17,400 702 520
17,400 17,450 705 522
17,450 17,500 707 525
17,500 17,550 710 528
17,550 17,600 712 530
17,600 17,650 715 533
17,650 17,700 718 535
17,700 17,750 720 538
17,750 17,800 723 541
17,800 17,850 726 543
17,850 17,900 728 546
17,900 17,950 731 549
17,950 18,000 733 551
18,000 18,050 736 554
18,050 18,100 739 556
18,100 18,150 741 559
18,150 18,200 744 562
18,200 18,250 747 564
18,250 18,300 749 567
18,300 18,350 752 570
18,350 18,400 754 572
18,400 18,450 757 575
18,450 18,500 760 577
18,500 18,550 762 580
18,550 18,600 765 583
18,600 18,650 768 585
18,650 18,700 770 588
18,700 18,750 773 591
18,750 18,800 775 593
18,800 18,850 778 596
18,850 18,900 781 598
18,900 18,950 783 601
18,950 19,000 786 604
19,000 19,050 789 606
19,050 19,100 791 609
19,100 19,150 794 612
19,150 19,200 796 614
19,200 19,250 799 617
19,250 19,300 802 619
19,300 19,350 804 622
19,350 19,400 807 625
19,400 19,450 810 627
19,450 19,500 812 630
19,500 19,550 815 633
19,550 19,600 817 635
19,600 19,650 820 638
19,650 19,700 823 640
19,700 19,750 825 643
19,750 19,800 828 646
19,800 19,850 831 648
19,850 19,900 833 651
19,900 19,950 836 654
19,950 20,000 838 656
20,000 20,050 841 659
20,050 20,100 844 661
20,100 20,150 846 664
20,150 20,200 849 667
20,200 20,250 852 669
20,250 20,300 854 672
20,300 20,350 857 675
20,350 20,400 859 677
20,400 20,450 862 680
20,450 20,500 865 682
20,500 20,550 867 685
20,550 20,600 870 688
20,600 20,650 873 690
20,650 20,700 875 693
20,700 20,750 878 696
20,750 20,800 880 698
20,800 20,850 883 701
20,850 20,900 886 703
20,900 20,950 888 706
20,950 21,000 891 709
22
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
24,000 24,050 1,051 869
24,050 24,100 1,054 871
24,100 24,150 1,056 874
24,150 24,200 1,059 877
24,200 24,250 1,062 879
24,250 24,300 1,064 882
24,300 24,350 1,067 885
24,350 24,400 1,069 887
24,400 24,450 1,072 890
24,450 24,500 1,075 892
24,500 24,550 1,077 895
24,550 24,600 1,080 898
24,600 24,650 1,083 900
24,650 24,700 1,085 903
24,700 24,750 1,088 906
24,750 24,800 1,090 908
24,800 24,850 1,093 911
24,850 24,900 1,096 913
24,900 24,950 1,098 916
24,950 25,000 1,101 919
25,000 25,050 1,104 921
25,050 25,100 1,106 924
25,100 25,150 1,109 927
25,150 25,200 1,111 929
25,200 25,250 1,114 932
25,250 25,300 1,117 934
25,300 25,350 1,119 937
25,350 25,400 1,122 940
25,400 25,450 1,125 942
25,450 25,500 1,127 945
25,500 25,550 1,130 948
25,550 25,600 1,132 950
25,600 25,650 1,135 953
25,650 25,700 1,138 955
25,700 25,750 1,140 958
25,750 25,800 1,143 961
25,800 25,850 1,146 963
25,850 25,900 1,148 966
25,900 25,950 1,151 969
25,950 26,000 1,153 971
26,000 26,050 1,156 974
26,050 26,100 1,159 976
26,100 26,150 1,161 979
26,150 26,200 1,164 982
26,200 26,250 1,167 984
26,250 26,300 1,169 987
26,300 26,350 1,172 990
26,350 26,400 1,174 992
26,400 26,450 1,177 995
26,450 26,500 1,180 997
26,500 26,550 1,182 1,000
26,550 26,600 1,185 1,003
26,600 26,650 1,188 1,005
26,650 26,700 1,190 1,008
26,700 26,750 1,193 1,011
26,750 26,800 1,195 1,013
26,800 26,850 1,198 1,016
26,850 26,900 1,201 1,018
26,900 26,950 1,203 1,021
26,950 27,000 1,206 1,024
27,000 27,050 1,209 1,026
27,050 27,100 1,211 1,029
27,100 27,150 1,214 1,032
27,150 27,200 1,216 1,034
27,200 27,250 1,219 1,037
27,250 27,300 1,222 1,039
27,300 27,350 1,224 1,042
27,350 27,400 1,227 1,045
27,400 27,450 1,230 1,047
27,450 27,500 1,232 1,050
27,500 27,550 1,235 1,053
27,550 27,600 1,237 1,055
27,600 27,650 1,240 1,058
27,650 27,700 1,243 1,060
27,700 27,750 1,245 1,063
27,750 27,800 1,248 1,066
27,800 27,850 1,251 1,068
27,850 27,900 1,253 1,071
27,900 27,950 1,256 1,074
27,950 28,000 1,258 1,076
28,000 28,050 1,261 1,079
28,050 28,100 1,264 1,081
28,100 28,150 1,266 1,084
28,150 28,200 1,269 1,087
28,200 28,250 1,272 1,089
28,250 28,300 1,274 1,092
28,300 28,350 1,277 1,095
28,350 28,400 1,279 1,097
28,400 28,450 1,282 1,100
28,450 28,500 1,285 1,102
28,500 28,550 1,287 1,105
28,550 28,600 1,290 1,108
28,600 28,650 1,293 1,110
28,650 28,700 1,295 1,113
28,700 28,750 1,298 1,116
28,750 28,800 1,300 1,118
28,800 28,850 1,303 1,121
28,850 28,900 1,306 1,123
28,900 28,950 1,308 1,126
28,950 29,000 1,311 1,129
29,000 29,050 1,314 1,131
29,050 29,100 1,316 1,134
29,100 29,150 1,319 1,137
29,150 29,200 1,321 1,139
29,200 29,250 1,324 1,142
29,250 29,300 1,327 1,144
29,300 29,350 1,329 1,147
29,350 29,400 1,332 1,150
29,400 29,450 1,335 1,152
29,450 29,500 1,337 1,155
29,500 29,550 1,340 1,158
29,550 29,600 1,342 1,160
29,600 29,650 1,345 1,163
29,650 29,700 1,348 1,165
29,700 29,750 1,350 1,168
29,750 29,800 1,353 1,171
29,800 29,850 1,356 1,173
29,850 29,900 1,358 1,176
29,900 29,950 1,361 1,179
29,950 30,000 1,363 1,181
30,000 30,050 1,366 1,184
30,050 30,100 1,369 1,186
30,100 30,150 1,371 1,189
30,150 30,200 1,374 1,192
30,200 30,250 1,377 1,194
30,250 30,300 1,379 1,197
30,300 30,350 1,382 1,200
30,350 30,400 1,384 1,202
30,400 30,450 1,387 1,205
30,450 30,500 1,390 1,207
30,500 30,550 1,392 1,210
30,550 30,600 1,395 1,213
30,600 30,650 1,398 1,215
30,650 30,700 1,400 1,218
30,700 30,750 1,403 1,221
30,750 30,800 1,405 1,223
30,800 30,850 1,408 1,226
30,850 30,900 1,411 1,228
30,900 30,950 1,413 1,231
30,950 31,000 1,416 1,234
31,000 31,050 1,419 1,236
31,050 31,100 1,421 1,239
31,100 31,150 1,424 1,242
31,150 31,200 1,426 1,244
31,200 31,250 1,429 1,247
31,250 31,300 1,432 1,249
31,300 31,350 1,434 1,252
31,350 31,400 1,437 1,255
31,400 31,450 1,440 1,257
31,450 31,500 1,442 1,260
31,500 31,550 1,445 1,263
31,550 31,600 1,447 1,265
31,600 31,650 1,450 1,268
31,650 31,700 1,453 1,270
31,700 31,750 1,455 1,273
31,750 31,800 1,458 1,276
31,800 31,850 1,461 1,278
31,850 31,900 1,463 1,281
31,900 31,950 1,466 1,284
31,950 32,000 1,468 1,286
32,000 32,050 1,471 1,289
32,050 32,100 1,474 1,291
32,100 32,150 1,476 1,294
32,150 32,200 1,479 1,297
32,200 32,250 1,482 1,299
32,250 32,300 1,484 1,302
32,300 32,350 1,487 1,305
32,350 32,400 1,489 1,307
32,400 32,450 1,492 1,310
32,450 32,500 1,495 1,312
32,500 32,550 1,497 1,315
32,550 32,600 1,500 1,318
32,600 32,650 1,503 1,320
32,650 32,700 1,505 1,323
32,700 32,750 1,508 1,326
32,750 32,800 1,510 1,328
32,800 32,850 1,513 1,331
32,850 32,900 1,516 1,333
32,900 32,950 1,518 1,336
32,950 33,000 1,521 1,339
23
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$33,000
$34,000
$35,000
$36,000
$37,000
$38,000
$39,000
$40,000
$41,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
33,000 33,050 1,524 1,341
33,050 33,100 1,526 1,344
33,100 33,150 1,529 1,347
33,150 33,200 1,531 1,349
33,200 33,250 1,534 1,352
33,250 33,300 1,537 1,354
33,300 33,350 1,539 1,357
33,350 33,400 1,542 1,360
33,400 33,450 1,545 1,362
33,450 33,500 1,547 1,365
33,500 33,550 1,550 1,368
33,550 33,600 1,552 1,370
33,600 33,650 1,555 1,373
33,650 33,700 1,558 1,375
33,700 33,750 1,560 1,378
33,750 33,800 1,563 1,381
33,800 33,850 1,566 1,383
33,850 33,900 1,568 1,386
33,900 33,950 1,571 1,389
33,950 34,000 1,573 1,391
34,000 34,050 1,576 1,394
34,050 34,100 1,579 1,396
34,100 34,150 1,581 1,399
34,150 34,200 1,584 1,402
34,200 34,250 1,587 1,404
34,250 34,300 1,589 1,407
34,300 34,350 1,592 1,410
34,350 34,400 1,594 1,412
34,400 34,450 1,597 1,415
34,450 34,500 1,600 1,417
34,500 34,550 1,602 1,420
34,550 34,600 1,605 1,423
34,600 34,650 1,608 1,425
34,650 34,700 1,610 1,428
34,700 34,750 1,613 1,431
34,750 34,800 1,615 1,433
34,800 34,850 1,618 1,436
34,850 34,900 1,621 1,438
34,900 34,950 1,623 1,441
34,950 35,000 1,626 1,444
35,000 35,050 1,629 1,446
35,050 35,100 1,631 1,449
35,100 35,150 1,634 1,452
35,150 35,200 1,636 1,454
35,200 35,250 1,639 1,457
35,250 35,300 1,642 1,459
35,300 35,350 1,644 1,462
35,350 35,400 1,647 1,465
35,400 35,450 1,650 1,467
35,450 35,500 1,652 1,470
35,500 35,550 1,655 1,473
35,550 35,600 1,657 1,475
35,600 35,650 1,660 1,478
35,650 35,700 1,663 1,480
35,700 35,750 1,665 1,483
35,750 35,800 1,668 1,486
35,800 35,850 1,671 1,488
35,850 35,900 1,673 1,491
35,900 35,950 1,676 1,494
35,950 36,000 1,678 1,496
36,000 36,050 1,681 1,499
36,050 36,100 1,684 1,501
36,100 36,150 1,686 1,504
36,150 36,200 1,689 1,507
36,200 36,250 1,692 1,509
36,250 36,300 1,694 1,512
36,300 36,350 1,697 1,515
36,350 36,400 1,699 1,517
36,400 36,450 1,702 1,520
36,450 36,500 1,705 1,522
36,500 36,550 1,707 1,525
36,550 36,600 1,710 1,528
36,600 36,650 1,713 1,530
36,650 36,700 1,715 1,533
36,700 36,750 1,718 1,536
36,750 36,800 1,720 1,538
36,800 36,850 1,723 1,541
36,850 36,900 1,726 1,543
36,900 36,950 1,728 1,546
36,950 37,000 1,731 1,549
37,000 37,050 1,734 1,551
37,050 37,100 1,736 1,554
37,100 37,150 1,739 1,557
37,150 37,200 1,741 1,559
37,200 37,250 1,744 1,562
37,250 37,300 1,747 1,564
37,300 37,350 1,749 1,567
37,350 37,400 1,752 1,570
37,400 37,450 1,755 1,572
37,450 37,500 1,757 1,575
37,500 37,550 1,760 1,578
37,550 37,600 1,762 1,580
37,600 37,650 1,765 1,583
37,650 37,700 1,768 1,585
37,700 37,750 1,770 1,588
37,750 37,800 1,773 1,591
37,800 37,850 1,776 1,593
37,850 37,900 1,778 1,596
37,900 37,950 1,781 1,599
37,950 38,000 1,783 1,601
38,000 38,050 1,786 1,604
38,050 38,100 1,789 1,606
38,100 38,150 1,791 1,609
38,150 38,200 1,794 1,612
38,200 38,250 1,797 1,614
38,250 38,300 1,799 1,617
38,300 38,350 1,802 1,620
38,350 38,400 1,804 1,622
38,400 38,450 1,807 1,625
38,450 38,500 1,810 1,627
38,500 38,550 1,812 1,630
38,550 38,600 1,815 1,633
38,600 38,650 1,818 1,635
38,650 38,700 1,820 1,638
38,700 38,750 1,823 1,641
38,750 38,800 1,825 1,643
38,800 38,850 1,828 1,646
38,850 38,900 1,831 1,648
38,900 38,950 1,833 1,651
38,950 39,000 1,836 1,654
39,000 39,050 1,839 1,656
39,050 39,100 1,841 1,659
39,100 39,150 1,844 1,662
39,150 39,200 1,846 1,664
39,200 39,250 1,849 1,667
39,250 39,300 1,852 1,669
39,300 39,350 1,854 1,672
39,350 39,400 1,857 1,675
39,400 39,450 1,860 1,677
39,450 39,500 1,862 1,680
39,500 39,550 1,865 1,683
39,550 39,600 1,867 1,685
39,600 39,650 1,870 1,688
39,650 39,700 1,873 1,690
39,700 39,750 1,875 1,693
39,750 39,800 1,878 1,696
39,800 39,850 1,881 1,698
39,850 39,900 1,883 1,701
39,900 39,950 1,886 1,704
39,950 40,000 1,888 1,706
40,000 40,050 1,891 1,709
40,050 40,100 1,894 1,711
40,100 40,150 1,896 1,714
40,150 40,200 1,899 1,717
40,200 40,250 1,902 1,719
40,250 40,300 1,904 1,722
40,300 40,350 1,907 1,725
40,350 40,400 1,909 1,727
40,400 40,450 1,912 1,730
40,450 40,500 1,915 1,732
40,500 40,550 1,917 1,735
40,550 40,600 1,920 1,738
40,600 40,650 1,923 1,740
40,650 40,700 1,925 1,743
40,700 40,750 1,928 1,746
40,750 40,800 1,930 1,748
40,800 40,850 1,933 1,751
40,850 40,900 1,936 1,753
40,900 40,950 1,938 1,756
40,950 41,000 1,941 1,759
41,000 41,050 1,944 1,761
41,050 41,100 1,946 1,764
41,100 41,150 1,949 1,767
41,150 41,200 1,951 1,769
41,200 41,250 1,954 1,772
41,250 41,300 1,957 1,774
41,300 41,350 1,959 1,777
41,350 41,400 1,962 1,780
41,400 41,450 1,965 1,782
41,450 41,500 1,967 1,785
41,500 41,550 1,970 1,788
41,550 41,600 1,972 1,790
41,600 41,650 1,975 1,793
41,650 41,700 1,978 1,795
41,700 41,750 1,980 1,798
41,750 41,800 1,983 1,801
41,800 41,850 1,986 1,803
41,850 41,900 1,988 1,806
41,900 41,950 1,991 1,809
41,950 42,000 1,993 1,811
24
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$42,000
$43,000
$44,000
$45,000
$46,000
$47,000
$48,000
$49,000
$50,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
42,000 42,050 1,996 1,814
42,050 42,100 1,999 1,816
42,100 42,150 2,001 1,819
42,150 42,200 2,004 1,822
42,200 42,250 2,007 1,824
42,250 42,300 2,009 1,827
42,300 42,350 2,012 1,830
42,350 42,400 2,014 1,832
42,400 42,450 2,017 1,835
42,450 42,500 2,020 1,837
42,500 42,550 2,022 1,840
42,550 42,600 2,025 1,843
42,600 42,650 2,028 1,845
42,650 42,700 2,030 1,848
42,700 42,750 2,033 1,851
42,750 42,800 2,035 1,853
42,800 42,850 2,038 1,856
42,850 42,900 2,041 1,858
42,900 42,950 2,043 1,861
42,950 43,000 2,046 1,864
43,000 43,050 2,049 1,866
43,050 43,100 2,051 1,869
43,100 43,150 2,054 1,872
43,150 43,200 2,056 1,874
43,200 43,250 2,059 1,877
43,250 43,300 2,062 1,879
43,300 43,350 2,064 1,882
43,350 43,400 2,067 1,885
43,400 43,450 2,070 1,887
43,450 43,500 2,072 1,890
43,500 43,550 2,075 1,893
43,550 43,600 2,077 1,895
43,600 43,650 2,080 1,898
43,650 43,700 2,083 1,900
43,700 43,750 2,085 1,903
43,750 43,800 2,088 1,906
43,800 43,850 2,091 1,908
43,850 43,900 2,093 1,911
43,900 43,950 2,096 1,914
43,950 44,000 2,098 1,916
44,000 44,050 2,101 1,919
44,050 44,100 2,104 1,921
44,100 44,150 2,106 1,924
44,150 44,200 2,109 1,927
44,200 44,250 2,112 1,929
44,250 44,300 2,114 1,932
44,300 44,350 2,117 1,935
44,350 44,400 2,119 1,937
44,400 44,450 2,122 1,940
44,450 44,500 2,125 1,942
44,500 44,550 2,127 1,945
44,550 44,600 2,130 1,948
44,600 44,650 2,133 1,950
44,650 44,700 2,135 1,953
44,700 44,750 2,138 1,956
44,750 44,800 2,140 1,958
44,800 44,850 2,143 1,961
44,850 44,900 2,146 1,963
44,900 44,950 2,148 1,966
44,950 45,000 2,151 1,969
45,000 45,050 2,154 1,971
45,050 45,100 2,156 1,974
45,100 45,150 2,159 1,977
45,150 45,200 2,161 1,979
45,200 45,250 2,164 1,982
45,250 45,300 2,167 1,984
45,300 45,350 2,169 1,987
45,350 45,400 2,172 1,990
45,400 45,450 2,175 1,992
45,450 45,500 2,177 1,995
45,500 45,550 2,180 1,998
45,550 45,600 2,182 2,000
45,600 45,650 2,185 2,003
45,650 45,700 2,188 2,005
45,700 45,750 2,190 2,008
45,750 45,800 2,193 2,011
45,800 45,850 2,196 2,013
45,850 45,900 2,198 2,016
45,900 45,950 2,201 2,019
45,950 46,000 2,203 2,021
46,000 46,050 2,206 2,024
46,050 46,100 2,209 2,026
46,100 46,150 2,211 2,029
46,150 46,200 2,214 2,032
46,200 46,250 2,217 2,034
46,250 46,300 2,219 2,037
46,300 46,350 2,222 2,040
46,350 46,400 2,224 2,042
46,400 46,450 2,227 2,045
46,450 46,500 2,230 2,047
46,500 46,550 2,232 2,050
46,550 46,600 2,235 2,053
46,600 46,650 2,238 2,055
46,650 46,700 2,240 2,058
46,700 46,750 2,243 2,061
46,750 46,800 2,245 2,063
46,800 46,850 2,248 2,066
46,850 46,900 2,251 2,068
46,900 46,950 2,253 2,071
46,950 47,000 2,256 2,074
47,000 47,050 2,259 2,076
47,050 47,100 2,261 2,079
47,100 47,150 2,264 2,082
47,150 47,200 2,266 2,084
47,200 47,250 2,269 2,087
47,250 47,300 2,272 2,089
47,300 47,350 2,274 2,092
47,350 47,400 2,277 2,095
47,400 47,450 2,280 2,097
47,450 47,500 2,282 2,100
47,500 47,550 2,285 2,103
47,550 47,600 2,287 2,105
47,600 47,650 2,290 2,108
47,650 47,700 2,293 2,110
47,700 47,750 2,295 2,113
47,750 47,800 2,298 2,116
47,800 47,850 2,301 2,118
47,850 47,900 2,303 2,121
47,900 47,950 2,306 2,124
47,950 48,000 2,308 2,126
48,000 48,050 2,311 2,129
48,050 48,100 2,314 2,131
48,100 48,150 2,316 2,134
48,150 48,200 2,319 2,137
48,200 48,250 2,322 2,139
48,250 48,300 2,324 2,142
48,300 48,350 2,327 2,145
48,350 48,400 2,329 2,147
48,400 48,450 2,332 2,150
48,450 48,500 2,335 2,152
48,500 48,550 2,337 2,155
48,550 48,600 2,340 2,158
48,600 48,650 2,343 2,160
48,650 48,700 2,345 2,163
48,700 48,750 2,348 2,166
48,750 48,800 2,350 2,168
48,800 48,850 2,353 2,171
48,850 48,900 2,356 2,173
48,900 48,950 2,358 2,176
48,950 49,000 2,361 2,179
49,000 49,050 2,364 2,181
49,050 49,100 2,366 2,184
49,100 49,150 2,369 2,187
49,150 49,200 2,371 2,189
49,200 49,250 2,374 2,192
49,250 49,300 2,377 2,194
49,300 49,350 2,379 2,197
49,350 49,400 2,382 2,200
49,400 49,450 2,385 2,202
49,450 49,500 2,387 2,205
49,500 49,550 2,390 2,208
49,550 49,600 2,392 2,210
49,600 49,650 2,395 2,213
49,650 49,700 2,398 2,215
49,700 49,750 2,400 2,218
49,750 49,800 2,403 2,221
49,800 49,850 2,406 2,223
49,850 49,900 2,408 2,226
49,900 49,950 2,411 2,229
49,950 50,000 2,413 2,231
50,000 50,050 2,416 2,234
50,050 50,100 2,419 2,236
50,100 50,150 2,421 2,239
50,150 50,200 2,424 2,242
50,200 50,250 2,427 2,244
50,250 50,300 2,429 2,247
50,300 50,350 2,432 2,250
50,350 50,400 2,434 2,252
50,400 50,450 2,437 2,255
50,450 50,500 2,440 2,257
50,500 50,550 2,442 2,260
50,550 50,600 2,445 2,263
50,600 50,650 2,448 2,265
50,650 50,700 2,450 2,268
50,700 50,750 2,453 2,271
50,750 50,800 2,455 2,273
50,800 50,850 2,458 2,276
50,850 50,900 2,461 2,278
50,900 50,950 2,463 2,281
50,950 51,000 2,466 2,284
25
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$51,000
$52,000
$53,000
$54,000
$55,000
$56,000
$57,000
$58,000
$59,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
51,000 51,050 2,469 2,286
51,050 51,100 2,471 2,289
51,100 51,150 2,474 2,292
51,150 51,200 2,476 2,294
51,200 51,250 2,479 2,297
51,250 51,300 2,482 2,299
51,300 51,350 2,484 2,302
51,350 51,400 2,487 2,305
51,400 51,450 2,490 2,307
51,450 51,500 2,492 2,310
51,500 51,550 2,495 2,313
51,550 51,600 2,497 2,315
51,600 51,650 2,500 2,318
51,650 51,700 2,503 2,320
51,700 51,750 2,505 2,323
51,750 51,800 2,508 2,326
51,800 51,850 2,511 2,328
51,850 51,900 2,513 2,331
51,900 51,950 2,516 2,334
51,950 52,000 2,518 2,336
52,000 52,050 2,521 2,339
52,050 52,100 2,524 2,341
52,100 52,150 2,526 2,344
52,150 52,200 2,529 2,347
52,200 52,250 2,532 2,349
52,250 52,300 2,534 2,352
52,300 52,350 2,537 2,355
52,350 52,400 2,539 2,357
52,400 52,450 2,542 2,360
52,450 52,500 2,545 2,362
52,500 52,550 2,547 2,365
52,550 52,600 2,550 2,368
52,600 52,650 2,553 2,370
52,650 52,700 2,555 2,373
52,700 52,750 2,558 2,376
52,750 52,800 2,560 2,378
52,800 52,850 2,563 2,381
52,850 52,900 2,566 2,383
52,900 52,950 2,568 2,386
52,950 53,000 2,571 2,389
53,000 53,050 2,574 2,391
53,050 53,100 2,576 2,394
53,100 53,150 2,579 2,397
53,150 53,200 2,581 2,399
53,200 53,250 2,584 2,402
53,250 53,300 2,587 2,404
53,300 53,350 2,589 2,407
53,350 53,400 2,592 2,410
53,400 53,450 2,595 2,412
53,450 53,500 2,597 2,415
53,500 53,550 2,600 2,418
53,550 53,600 2,602 2,420
53,600 53,650 2,605 2,423
53,650 53,700 2,608 2,425
53,700 53,750 2,610 2,428
53,750 53,800 2,613 2,431
53,800 53,850 2,616 2,433
53,850 53,900 2,618 2,436
53,900 53,950 2,621 2,439
53,950 54,000 2,623 2,441
54,000 54,050 2,626 2,444
54,050 54,100 2,629 2,446
54,100 54,150 2,631 2,449
54,150 54,200 2,634 2,452
54,200 54,250 2,637 2,454
54,250 54,300 2,639 2,457
54,300 54,350 2,642 2,460
54,350 54,400 2,644 2,462
54,400 54,450 2,647 2,465
54,450 54,500 2,650 2,467
54,500 54,550 2,652 2,470
54,550 54,600 2,655 2,473
54,600 54,650 2,658 2,475
54,650 54,700 2,660 2,478
54,700 54,750 2,663 2,481
54,750 54,800 2,665 2,483
54,800 54,850 2,668 2,486
54,850 54,900 2,671 2,488
54,900 54,950 2,673 2,491
54,950 55,000 2,676 2,494
55,000 55,050 2,679 2,496
55,050 55,100 2,681 2,499
55,100 55,150 2,684 2,502
55,150 55,200 2,686 2,504
55,200 55,250 2,689 2,507
55,250 55,300 2,692 2,509
55,300 55,350 2,694 2,512
55,350 55,400 2,697 2,515
55,400 55,450 2,700 2,517
55,450 55,500 2,702 2,520
55,500 55,550 2,705 2,523
55,550 55,600 2,707 2,525
55,600 55,650 2,710 2,528
55,650 55,700 2,713 2,530
55,700 55,750 2,715 2,533
55,750 55,800 2,718 2,536
55,800 55,850 2,721 2,538
55,850 55,900 2,723 2,541
55,900 55,950 2,726 2,544
55,950 56,000 2,728 2,546
56,000 56,050 2,731 2,549
56,050 56,100 2,734 2,551
56,100 56,150 2,736 2,554
56,150 56,200 2,739 2,557
56,200 56,250 2,742 2,559
56,250 56,300 2,744 2,562
56,300 56,350 2,747 2,565
56,350 56,400 2,749 2,567
56,400 56,450 2,752 2,570
56,450 56,500 2,755 2,572
56,500 56,550 2,757 2,575
56,550 56,600 2,760 2,578
56,600 56,650 2,763 2,580
56,650 56,700 2,765 2,583
56,700 56,750 2,768 2,586
56,750 56,800 2,770 2,588
56,800 56,850 2,773 2,591
56,850 56,900 2,776 2,593
56,900 56,950 2,778 2,596
56,950 57,000 2,781 2,599
57,000 57,050 2,784 2,601
57,050 57,100 2,786 2,604
57,100 57,150 2,789 2,607
57,150 57,200 2,791 2,609
57,200 57,250 2,794 2,612
57,250 57,300 2,797 2,614
57,300 57,350 2,799 2,617
57,350 57,400 2,802 2,620
57,400 57,450 2,805 2,622
57,450 57,500 2,807 2,625
57,500 57,550 2,810 2,628
57,550 57,600 2,812 2,630
57,600 57,650 2,815 2,633
57,650 57,700 2,818 2,635
57,700 57,750 2,820 2,638
57,750 57,800 2,823 2,641
57,800 57,850 2,826 2,643
57,850 57,900 2,828 2,646
57,900 57,950 2,831 2,649
57,950 58,000 2,833 2,651
58,000 58,050 2,836 2,654
58,050 58,100 2,839 2,656
58,100 58,150 2,841 2,659
58,150 58,200 2,844 2,662
58,200 58,250 2,847 2,664
58,250 58,300 2,849 2,667
58,300 58,350 2,852 2,670
58,350 58,400 2,854 2,672
58,400 58,450 2,857 2,675
58,450 58,500 2,860 2,677
58,500 58,550 2,862 2,680
58,550 58,600 2,865 2,683
58,600 58,650 2,868 2,685
58,650 58,700 2,870 2,688
58,700 58,750 2,873 2,691
58,750 58,800 2,875 2,693
58,800 58,850 2,878 2,696
58,850 58,900 2,881 2,698
58,900 58,950 2,883 2,701
58,950 59,000 2,886 2,704
59,000 59,050 2,889 2,706
59,050 59,100 2,891 2,709
59,100 59,150 2,894 2,712
59,150 59,200 2,896 2,714
59,200 59,250 2,899 2,717
59,250 59,300 2,902 2,719
59,300 59,350 2,904 2,722
59,350 59,400 2,907 2,725
59,400 59,450 2,910 2,727
59,450 59,500 2,912 2,730
59,500 59,550 2,915 2,733
59,550 59,600 2,917 2,735
59,600 59,650 2,920 2,738
59,650 59,700 2,923 2,740
59,700 59,750 2,925 2,743
59,750 59,800 2,928 2,746
59,800 59,850 2,931 2,748
59,850 59,900 2,933 2,751
59,900 59,950 2,936 2,754
59,950 60,000 2,938 2,756
26
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$60,000
$61,000
$62,000
$63,000
$64,000
$65,000
$66,000
$67,000
$68,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
60,000 60,050 2,941 2,759
60,050 60,100 2,944 2,761
60,100 60,150 2,946 2,764
60,150 60,200 2,949 2,767
60,200 60,250 2,952 2,769
60,250 60,300 2,954 2,772
60,300 60,350 2,957 2,775
60,350 60,400 2,959 2,777
60,400 60,450 2,962 2,780
60,450 60,500 2,965 2,782
60,500 60,550 2,967 2,785
60,550 60,600 2,970 2,788
60,600 60,650 2,973 2,790
60,650 60,700 2,975 2,793
60,700 60,750 2,978 2,796
60,750 60,800 2,980 2,798
60,800 60,850 2,983 2,801
60,850 60,900 2,986 2,803
60,900 60,950 2,988 2,806
60,950 61,000 2,991 2,809
61,000 61,050 2,994 2,811
61,050 61,100 2,996 2,814
61,100 61,150 2,999 2,817
61,150 61,200 3,001 2,819
61,200 61,250 3,004 2,822
61,250 61,300 3,007 2,824
61,300 61,350 3,009 2,827
61,350 61,400 3,012 2,830
61,400 61,450 3,015 2,832
61,450 61,500 3,017 2,835
61,500 61,550 3,020 2,838
61,550 61,600 3,022 2,840
61,600 61,650 3,025 2,843
61,650 61,700 3,028 2,845
61,700 61,750 3,030 2,848
61,750 61,800 3,033 2,851
61,800 61,850 3,036 2,853
61,850 61,900 3,038 2,856
61,900 61,950 3,041 2,859
61,950 62,000 3,043 2,861
62,000 62,050 3,046 2,864
62,050 62,100 3,049 2,866
62,100 62,150 3,051 2,869
62,150 62,200 3,054 2,872
62,200 62,250 3,057 2,874
62,250 62,300 3,059 2,877
62,300 62,350 3,062 2,880
62,350 62,400 3,064 2,882
62,400 62,450 3,067 2,885
62,450 62,500 3,070 2,887
62,500 62,550 3,072 2,890
62,550 62,600 3,075 2,893
62,600 62,650 3,078 2,895
62,650 62,700 3,080 2,898
62,700 62,750 3,083 2,901
62,750 62,800 3,085 2,903
62,800 62,850 3,088 2,906
62,850 62,900 3,091 2,908
62,900 62,950 3,093 2,911
62,950 63,000 3,096 2,914
63,000 63,050 3,099 2,916
63,050 63,100 3,101 2,919
63,100 63,150 3,104 2,922
63,150 63,200 3,106 2,924
63,200 63,250 3,109 2,927
63,250 63,300 3,112 2,929
63,300 63,350 3,114 2,932
63,350 63,400 3,117 2,935
63,400 63,450 3,120 2,937
63,450 63,500 3,122 2,940
63,500 63,550 3,125 2,943
63,550 63,600 3,127 2,945
63,600 63,650 3,130 2,948
63,650 63,700 3,133 2,950
63,700 63,750 3,135 2,953
63,750 63,800 3,138 2,956
63,800 63,850 3,141 2,958
63,850 63,900 3,143 2,961
63,900 63,950 3,146 2,964
63,950 64,000 3,148 2,966
64,000 64,050 3,151 2,969
64,050 64,100 3,154 2,971
64,100 64,150 3,156 2,974
64,150 64,200 3,159 2,977
64,200 64,250 3,162 2,979
64,250 64,300 3,164 2,982
64,300 64,350 3,167 2,985
64,350 64,400 3,169 2,987
64,400 64,450 3,172 2,990
64,450 64,500 3,175 2,992
64,500 64,550 3,177 2,995
64,550 64,600 3,180 2,998
64,600 64,650 3,183 3,000
64,650 64,700 3,185 3,003
64,700 64,750 3,188 3,006
64,750 64,800 3,190 3,008
64,800 64,850 3,193 3,011
64,850 64,900 3,196 3,013
64,900 64,950 3,198 3,016
64,950 65,000 3,201 3,019
65,000 65,050 3,204 3,021
65,050 65,100 3,206 3,024
65,100 65,150 3,209 3,027
65,150 65,200 3,211 3,029
65,200 65,250 3,214 3,032
65,250 65,300 3,217 3,034
65,300 65,350 3,219 3,037
65,350 65,400 3,222 3,040
65,400 65,450 3,225 3,042
65,450 65,500 3,227 3,045
65,500 65,550 3,230 3,048
65,550 65,600 3,232 3,050
65,600 65,650 3,235 3,053
65,650 65,700 3,238 3,055
65,700 65,750 3,240 3,058
65,750 65,800 3,243 3,061
65,800 65,850 3,246 3,063
65,850 65,900 3,248 3,066
65,900 65,950 3,251 3,069
65,950 66,000 3,253 3,071
66,000 66,050 3,256 3,074
66,050 66,100 3,259 3,076
66,100 66,150 3,261 3,079
66,150 66,200 3,264 3,082
66,200 66,250 3,267 3,084
66,250 66,300 3,269 3,087
66,300 66,350 3,272 3,090
66,350 66,400 3,274 3,092
66,400 66,450 3,277 3,095
66,450 66,500 3,280 3,097
66,500 66,550 3,282 3,100
66,550 66,600 3,285 3,103
66,600 66,650 3,288 3,105
66,650 66,700 3,290 3,108
66,700 66,750 3,293 3,111
66,750 66,800 3,295 3,113
66,800 66,850 3,298 3,116
66,850 66,900 3,301 3,118
66,900 66,950 3,303 3,121
66,950 67,000 3,306 3,124
67,000 67,050 3,309 3,126
67,050 67,100 3,311 3,129
67,100 67,150 3,314 3,132
67,150 67,200 3,316 3,134
67,200 67,250 3,319 3,137
67,250 67,300 3,322 3,139
67,300 67,350 3,324 3,142
67,350 67,400 3,327 3,145
67,400 67,450 3,330 3,147
67,450 67,500 3,332 3,150
67,500 67,550 3,335 3,153
67,550 67,600 3,337 3,155
67,600 67,650 3,340 3,158
67,650 67,700 3,343 3,160
67,700 67,750 3,345 3,163
67,750 67,800 3,348 3,166
67,800 67,850 3,351 3,168
67,850 67,900 3,353 3,171
67,900 67,950 3,356 3,174
67,950 68,000 3,358 3,176
68,000 68,050 3,361 3,179
68,050 68,100 3,364 3,181
68,100 68,150 3,366 3,184
68,150 68,200 3,369 3,187
68,200 68,250 3,372 3,189
68,250 68,300 3,374 3,192
68,300 68,350 3,377 3,195
68,350 68,400 3,379 3,197
68,400 68,450 3,382 3,200
68,450 68,500 3,385 3,202
68,500 68,550 3,387 3,205
68,550 68,600 3,390 3,208
68,600 68,650 3,393 3,210
68,650 68,700 3,395 3,213
68,700 68,750 3,398 3,216
68,750 68,800 3,400 3,218
68,800 68,850 3,403 3,221
68,850 68,900 3,406 3,223
68,900 68,950 3,408 3,226
68,950 69,000 3,411 3,229
27
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$69,000
$70,000
$71,000
$72,000
$73,000
$74,000
$75,000
$76,000
$77,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
69,000 69,050 3,414 3,231
69,050 69,100 3,416 3,234
69,100 69,150 3,419 3,237
69,150 69,200 3,421 3,239
69,200 69,250 3,424 3,242
69,250 69,300 3,427 3,244
69,300 69,350 3,429 3,247
69,350 69,400 3,432 3,250
69,400 69,450 3,435 3,252
69,450 69,500 3,437 3,255
69,500 69,550 3,440 3,258
69,550 69,600 3,442 3,260
69,600 69,650 3,445 3,263
69,650 69,700 3,448 3,265
69,700 69,750 3,450 3,268
69,750 69,800 3,453 3,271
69,800 69,850 3,456 3,273
69,850 69,900 3,458 3,276
69,900 69,950 3,461 3,279
69,950 70,000 3,463 3,281
70,000 70,050 3,466 3,284
70,050 70,100 3,469 3,286
70,100 70,150 3,471 3,289
70,150 70,200 3,474 3,292
70,200 70,250 3,477 3,294
70,250 70,300 3,479 3,297
70,300 70,350 3,482 3,300
70,350 70,400 3,484 3,302
70,400 70,450 3,487 3,305
70,450 70,500 3,490 3,307
70,500 70,550 3,492 3,310
70,550 70,600 3,495 3,313
70,600 70,650 3,498 3,315
70,650 70,700 3,500 3,318
70,700 70,750 3,503 3,321
70,750 70,800 3,505 3,323
70,800 70,850 3,508 3,326
70,850 70,900 3,511 3,328
70,900 70,950 3,513 3,331
70,950 71,000 3,516 3,334
71,000 71,050 3,519 3,336
71,050 71,100 3,521 3,339
71,100 71,150 3,524 3,342
71,150 71,200 3,526 3,344
71,200 71,250 3,529 3,347
71,250 71,300 3,532 3,349
71,300 71,350 3,534 3,352
71,350 71,400 3,537 3,355
71,400 71,450 3,540 3,357
71,450 71,500 3,542 3,360
71,500 71,550 3,545 3,363
71,550 71,600 3,547 3,365
71,600 71,650 3,550 3,368
71,650 71,700 3,553 3,370
71,700 71,750 3,555 3,373
71,750 71,800 3,558 3,376
71,800 71,850 3,561 3,378
71,850 71,900 3,563 3,381
71,900 71,950 3,566 3,384
71,950 72,000 3,568 3,386
72,000 72,050 3,571 3,389
72,050 72,100 3,574 3,391
72,100 72,150 3,576 3,394
72,150 72,200 3,579 3,397
72,200 72,250 3,582 3,399
72,250 72,300 3,584 3,402
72,300 72,350 3,587 3,405
72,350 72,400 3,589 3,407
72,400 72,450 3,592 3,410
72,450 72,500 3,595 3,412
72,500 72,550 3,597 3,415
72,550 72,600 3,600 3,418
72,600 72,650 3,603 3,420
72,650 72,700 3,605 3,423
72,700 72,750 3,608 3,426
72,750 72,800 3,610 3,428
72,800 72,850 3,613 3,431
72,850 72,900 3,616 3,433
72,900 72,950 3,618 3,436
72,950 73,000 3,621 3,439
73,000 73,050 3,624 3,441
73,050 73,100 3,626 3,444
73,100 73,150 3,629 3,447
73,150 73,200 3,631 3,449
73,200 73,250 3,634 3,452
73,250 73,300 3,637 3,454
73,300 73,350 3,639 3,457
73,350 73,400 3,642 3,460
73,400 73,450 3,645 3,462
73,450 73,500 3,647 3,465
73,500 73,550 3,650 3,468
73,550 73,600 3,652 3,470
73,600 73,650 3,655 3,473
73,650 73,700 3,658 3,475
73,700 73,750 3,660 3,478
73,750 73,800 3,663 3,481
73,800 73,850 3,666 3,483
73,850 73,900 3,668 3,486
73,900 73,950 3,671 3,489
73,950 74,000 3,673 3,491
74,000 74,050 3,676 3,494
74,050 74,100 3,679 3,496
74,100 74,150 3,681 3,499
74,150 74,200 3,684 3,502
74,200 74,250 3,687 3,504
74,250 74,300 3,689 3,507
74,300 74,350 3,692 3,510
74,350 74,400 3,694 3,512
74,400 74,450 3,697 3,515
74,450 74,500 3,700 3,517
74,500 74,550 3,702 3,520
74,550 74,600 3,705 3,523
74,600 74,650 3,708 3,525
74,650 74,700 3,710 3,528
74,700 74,750 3,713 3,531
74,750 74,800 3,715 3,533
74,800 74,850 3,718 3,536
74,850 74,900 3,721 3,538
74,900 74,950 3,723 3,541
74,950 75,000 3,726 3,544
75,000 75,050 3,729 3,546
75,050 75,100 3,731 3,549
75,100 75,150 3,734 3,552
75,150 75,200 3,736 3,554
75,200 75,250 3,739 3,557
75,250 75,300 3,742 3,559
75,300 75,350 3,744 3,562
75,350 75,400 3,747 3,565
75,400 75,450 3,750 3,567
75,450 75,500 3,752 3,570
75,500 75,550 3,755 3,573
75,550 75,600 3,757 3,575
75,600 75,650 3,760 3,578
75,650 75,700 3,763 3,580
75,700 75,750 3,765 3,583
75,750 75,800 3,768 3,586
75,800 75,850 3,771 3,588
75,850 75,900 3,773 3,591
75,900 75,950 3,776 3,594
75,950 76,000 3,778 3,596
76,000 76,050 3,781 3,599
76,050 76,100 3,784 3,601
76,100 76,150 3,786 3,604
76,150 76,200 3,789 3,607
76,200 76,250 3,792 3,609
76,250 76,300 3,794 3,612
76,300 76,350 3,797 3,615
76,350 76,400 3,799 3,617
76,400 76,450 3,802 3,620
76,450 76,500 3,805 3,622
76,500 76,550 3,807 3,625
76,550 76,600 3,810 3,628
76,600 76,650 3,813 3,630
76,650 76,700 3,815 3,633
76,700 76,750 3,818 3,636
76,750 76,800 3,820 3,638
76,800 76,850 3,823 3,641
76,850 76,900 3,826 3,643
76,900 76,950 3,828 3,646
76,950 77,000 3,831 3,649
77,000 77,050 3,834 3,651
77,050 77,100 3,836 3,654
77,100 77,150 3,839 3,657
77,150 77,200 3,841 3,659
77,200 77,250 3,844 3,662
77,250 77,300 3,847 3,664
77,300 77,350 3,849 3,667
77,350 77,400 3,852 3,670
77,400 77,450 3,855 3,672
77,450 77,500 3,857 3,675
77,500 77,550 3,860 3,678
77,550 77,600 3,862 3,680
77,600 77,650 3,865 3,683
77,650 77,700 3,868 3,685
77,700 77,750 3,870 3,688
77,750 77,800 3,873 3,691
77,800 77,850 3,876 3,693
77,850 77,900 3,878 3,696
77,900 77,950 3,881 3,699
77,950 78,000 3,883 3,701
28
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$78,000
$79,000
$80,000
$81,000
$82,000
$83,000
$84,000
$85,000
$86,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
78,000 78,050 3,886 3,704
78,050 78,100 3,889 3,706
78,100 78,150 3,891 3,709
78,150 78,200 3,894 3,712
78,200 78,250 3,897 3,714
78,250 78,300 3,899 3,717
78,300 78,350 3,902 3,720
78,350 78,400 3,904 3,722
78,400 78,450 3,907 3,725
78,450 78,500 3,910 3,727
78,500 78,550 3,912 3,730
78,550 78,600 3,915 3,733
78,600 78,650 3,918 3,735
78,650 78,700 3,920 3,738
78,700 78,750 3,923 3,741
78,750 78,800 3,925 3,743
78,800 78,850 3,928 3,746
78,850 78,900 3,931 3,748
78,900 78,950 3,933 3,751
78,950 79,000 3,936 3,754
79,000 79,050 3,939 3,756
79,050 79,100 3,941 3,759
79,100 79,150 3,944 3,762
79,150 79,200 3,946 3,764
79,200 79,250 3,949 3,767
79,250 79,300 3,952 3,769
79,300 79,350 3,954 3,772
79,350 79,400 3,957 3,775
79,400 79,450 3,960 3,777
79,450 79,500 3,962 3,780
79,500 79,550 3,965 3,783
79,550 79,600 3,967 3,785
79,600 79,650 3,970 3,788
79,650 79,700 3,973 3,790
79,700 79,750 3,975 3,793
79,750 79,800 3,978 3,796
79,800 79,850 3,981 3,798
79,850 79,900 3,983 3,801
79,900 79,950 3,986 3,804
79,950 80,000 3,988 3,806
80,000 80,050 3,991 3,809
80,050 80,100 3,994 3,811
80,100 80,150 3,996 3,814
80,150 80,200 3,999 3,817
80,200 80,250 4,002 3,819
80,250 80,300 4,004 3,822
80,300 80,350 4,007 3,825
80,350 80,400 4,009 3,827
80,400 80,450 4,012 3,830
80,450 80,500 4,015 3,832
80,500 80,550 4,017 3,835
80,550 80,600 4,020 3,838
80,600 80,650 4,023 3,840
80,650 80,700 4,025 3,843
80,700 80,750 4,028 3,846
80,750 80,800 4,030 3,848
80,800 80,850 4,033 3,851
80,850 80,900 4,036 3,853
80,900 80,950 4,038 3,856
80,950 81,000 4,041 3,859
81,000 81,050 4,044 3,861
81,050 81,100 4,046 3,864
81,100 81,150 4,049 3,867
81,150 81,200 4,051 3,869
81,200 81,250 4,054 3,872
81,250 81,300 4,057 3,874
81,300 81,350 4,059 3,877
81,350 81,400 4,062 3,880
81,400 81,450 4,065 3,882
81,450 81,500 4,067 3,885
81,500 81,550 4,070 3,888
81,550 81,600 4,072 3,890
81,600 81,650 4,075 3,893
81,650 81,700 4,078 3,895
81,700 81,750 4,080 3,898
81,750 81,800 4,083 3,901
81,800 81,850 4,086 3,903
81,850 81,900 4,088 3,906
81,900 81,950 4,091 3,909
81,950 82,000 4,093 3,911
82,000 82,050 4,096 3,914
82,050 82,100 4,099 3,916
82,100 82,150 4,101 3,919
82,150 82,200 4,104 3,922
82,200 82,250 4,107 3,924
82,250 82,300 4,109 3,927
82,300 82,350 4,112 3,930
82,350 82,400 4,114 3,932
82,400 82,450 4,117 3,935
82,450 82,500 4,120 3,937
82,500 82,550 4,122 3,940
82,550 82,600 4,125 3,943
82,600 82,650 4,128 3,945
82,650 82,700 4,130 3,948
82,700 82,750 4,133 3,951
82,750 82,800 4,135 3,953
82,800 82,850 4,138 3,956
82,850 82,900 4,141 3,958
82,900 82,950 4,143 3,961
82,950 83,000 4,146 3,964
83,000 83,050 4,149 3,966
83,050 83,100 4,151 3,969
83,100 83,150 4,154 3,972
83,150 83,200 4,156 3,974
83,200 83,250 4,159 3,977
83,250 83,300 4,162 3,979
83,300 83,350 4,164 3,982
83,350 83,400 4,167 3,985
83,400 83,450 4,170 3,987
83,450 83,500 4,172 3,990
83,500 83,550 4,175 3,993
83,550 83,600 4,177 3,995
83,600 83,650 4,180 3,998
83,650 83,700 4,183 4,000
83,700 83,750 4,185 4,003
83,750 83,800 4,188 4,006
83,800 83,850 4,191 4,008
83,850 83,900 4,193 4,011
83,900 83,950 4,196 4,014
83,950 84,000 4,198 4,016
84,000 84,050 4,201 4,019
84,050 84,100 4,204 4,021
84,100 84,150 4,206 4,024
84,150 84,200 4,209 4,027
84,200 84,250 4,212 4,029
84,250 84,300 4,214 4,032
84,300 84,350 4,217 4,035
84,350 84,400 4,219 4,037
84,400 84,450 4,222 4,040
84,450 84,500 4,225 4,042
84,500 84,550 4,227 4,045
84,550 84,600 4,230 4,048
84,600 84,650 4,233 4,050
84,650 84,700 4,235 4,053
84,700 84,750 4,238 4,056
84,750 84,800 4,240 4,058
84,800 84,850 4,243 4,061
84,850 84,900 4,246 4,063
84,900 84,950 4,248 4,066
84,950 85,000 4,251 4,069
85,000 85,050 4,254 4,071
85,050 85,100 4,256 4,074
85,100 85,150 4,259 4,077
85,150 85,200 4,261 4,079
85,200 85,250 4,264 4,082
85,250 85,300 4,267 4,084
85,300 85,350 4,269 4,087
85,350 85,400 4,272 4,090
85,400 85,450 4,275 4,092
85,450 85,500 4,277 4,095
85,500 85,550 4,280 4,098
85,550 85,600 4,282 4,100
85,600 85,650 4,285 4,103
85,650 85,700 4,288 4,105
85,700 85,750 4,290 4,108
85,750 85,800 4,293 4,111
85,800 85,850 4,296 4,113
85,850 85,900 4,298 4,116
85,900 85,950 4,301 4,119
85,950 86,000 4,303 4,121
86,000 86,050 4,306 4,124
86,050 86,100 4,309 4,126
86,100 86,150 4,311 4,129
86,150 86,200 4,314 4,132
86,200 86,250 4,317 4,134
86,250 86,300 4,319 4,137
86,300 86,350 4,322 4,140
86,350 86,400 4,324 4,142
86,400 86,450 4,327 4,145
86,450 86,500 4,330 4,147
86,500 86,550 4,332 4,150
86,550 86,600 4,335 4,153
86,600 86,650 4,338 4,155
86,650 86,700 4,340 4,158
86,700 86,750 4,343 4,161
86,750 86,800 4,345 4,163
86,800 86,850 4,348 4,166
86,850 86,900 4,351 4,168
86,900 86,950 4,353 4,171
86,950 87,000 4,356 4,174
29
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$87,000
$88,000
$89,000
$90,000
$91,000
$92,000
$93,000
$94,000
$95,000
2014 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
87,000 87,050 4,359 4,176
87,050 87,100 4,361 4,179
87,100 87,150 4,364 4,182
87,150 87,200 4,366 4,184
87,200 87,250 4,369 4,187
87,250 87,300 4,372 4,189
87,300 87,350 4,374 4,192
87,350 87,400 4,377 4,195
87,400 87,450 4,380 4,197
87,450 87,500 4,382 4,200
87,500 87,550 4,385 4,203
87,550 87,600 4,387 4,205
87,600 87,650 4,390 4,208
87,650 87,700 4,393 4,210
87,700 87,750 4,395 4,213
87,750 87,800 4,398 4,216
87,800 87,850 4,401 4,218
87,850 87,900 4,403 4,221
87,900 87,950 4,406 4,224
87,950 88,000 4,408 4,226
88,000 88,050 4,411 4,229
88,050 88,100 4,414 4,231
88,100 88,150 4,416 4,234
88,150 88,200 4,419 4,237
88,200 88,250 4,422 4,239
88,250 88,300 4,424 4,242
88,300 88,350 4,427 4,245
88,350 88,400 4,429 4,247
88,400 88,450 4,432 4,250
88,450 88,500 4,435 4,252
88,500 88,550 4,437 4,255
88,550 88,600 4,440 4,258
88,600 88,650 4,443 4,260
88,650 88,700 4,445 4,263
88,700 88,750 4,448 4,266
88,750 88,800 4,450 4,268
88,800 88,850 4,453 4,271
88,850 88,900 4,456 4,273
88,900 88,950 4,458 4,276
88,950 89,000 4,461 4,279
89,000 89,050 4,464 4,281
89,050 89,100 4,466 4,284
89,100 89,150 4,469 4,287
89,150 89,200 4,471 4,289
89,200 89,250 4,474 4,292
89,250 89,300 4,477 4,294
89,300 89,350 4,479 4,297
89,350 89,400 4,482 4,300
89,400 89,450 4,485 4,302
89,450 89,500 4,487 4,305
89,500 89,550 4,490 4,308
89,550 89,600 4,492 4,310
89,600 89,650 4,495 4,313
89,650 89,700 4,498 4,315
89,700 89,750 4,500 4,318
89,750 89,800 4,503 4,321
89,800 89,850 4,506 4,323
89,850 89,900 4,508 4,326
89,900 89,950 4,511 4,329
89,950 90,000 4,513 4,331
90,000 90,050 4,516 4,334
90,050 90,100 4,519 4,336
90,100 90,150 4,521 4,339
90,150 90,200 4,524 4,342
90,200 90,250 4,527 4,344
90,250 90,300 4,529 4,347
90,300 90,350 4,532 4,350
90,350 90,400 4,534 4,352
90,400 90,450 4,537 4,355
90,450 90,500 4,540 4,357
90,500 90,550 4,542 4,360
90,550 90,600 4,545 4,363
90,600 90,650 4,548 4,365
90,650 90,700 4,550 4,368
90,700 90,750 4,553 4,371
90,750 90,800 4,555 4,373
90,800 90,850 4,558 4,376
90,850 90,900 4,561 4,378
90,900 90,950 4,563 4,381
90,950 91,000 4,566 4,384
91,000 91,050 4,569 4,386
91,050 91,100 4,571 4,389
91,100 91,150 4,574 4,392
91,150 91,200 4,576 4,394
91,200 91,250 4,579 4,397
91,250 91,300 4,582 4,399
91,300 91,350 4,584 4,402
91,350 91,400 4,587 4,405
91,400 91,450 4,590 4,407
91,450 91,500 4,592 4,410
91,500 91,550 4,595 4,413
91,550 91,600 4,597 4,415
91,600 91,650 4,600 4,418
91,650 91,700 4,603 4,420
91,700 91,750 4,605 4,423
91,750 91,800 4,608 4,426
91,800 91,850 4,611 4,428
91,850 91,900 4,613 4,431
91,900 91,950 4,616 4,434
91,950 92,000 4,618 4,436
92,000 92,050 4,621 4,439
92,050 92,100 4,624 4,441
92,100 92,150 4,626 4,444
92,150 92,200 4,629 4,447
92,200 92,250 4,632 4,449
92,250 92,300 4,634 4,452
92,300 92,350 4,637 4,455
92,350 92,400 4,639 4,457
92,400 92,450 4,642 4,460
92,450 92,500 4,645 4,462
92,500 92,550 4,647 4,465
92,550 92,600 4,650 4,468
92,600 92,650 4,653 4,470
92,650 92,700 4,655 4,473
92,700 92,750 4,658 4,476
92,750 92,800 4,660 4,478
92,800 92,850 4,663 4,481
92,850 92,900 4,666 4,483
92,900 92,950 4,668 4,486
92,950 93,000 4,671 4,489
93,000 93,050 4,674 4,491
93,050 93,100 4,676 4,494
93,100 93,150 4,679 4,497
93,150 93,200 4,681 4,499
93,200 93,250 4,684 4,502
93,250 93,300 4,687 4,504
93,300 93,350 4,689 4,507
93,350 93,400 4,692 4,510
93,400 93,450 4,695 4,512
93,450 93,500 4,697 4,515
93,500 93,550 4,700 4,518
93,550 93,600 4,702 4,520
93,600 93,650 4,705 4,523
93,650 93,700 4,708 4,525
93,700 93,750 4,710 4,528
93,750 93,800 4,713 4,531
93,800 93,850 4,716 4,533
93,850 93,900 4,718 4,536
93,900 93,950 4,721 4,539
93,950 94,000 4,723 4,541
94,000 94,050 4,726 4,544
94,050 94,100 4,729 4,546
94,100 94,150 4,731 4,549
94,150 94,200 4,734 4,552
94,200 94,250 4,737 4,554
94,250 94,300 4,739 4,557
94,300 94,350 4,742 4,560
94,350 94,400 4,744 4,562
94,400 94,450 4,747 4,565
94,450 94,500 4,750 4,567
94,500 94,550 4,752 4,570
94,550 94,600 4,755 4,573
94,600 94,650 4,758 4,575
94,650 94,700 4,760 4,578
94,700 94,750 4,763 4,581
94,750 94,800 4,765 4,583
94,800 94,850 4,768 4,586
94,850 94,900 4,771 4,588
94,900 94,950 4,773 4,591
94,950 95,000 4,776 4,594
95,000 95,050 4,779 4,596
95,050 95,100 4,781 4,599
95,100 95,150 4,784 4,602
95,150 95,200 4,786 4,604
95,200 95,250 4,789 4,607
95,250 95,300 4,792 4,609
95,300 95,350 4,794 4,612
95,350 95,400 4,797 4,615
95,400 95,450 4,800 4,617
95,450 95,500 4,802 4,620
95,500 95,550 4,805 4,623
95,550 95,600 4,807 4,625
95,600 95,650 4,810 4,628
95,650 95,700 4,813 4,630
95,700 95,750 4,815 4,633
95,750 95,800 4,818 4,636
95,800 95,850 4,821 4,638
95,850 95,900 4,823 4,641
95,900 95,950 4,826 4,644
95,950 96,000 4,828 4,646
30
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
And you are:
At
least
But
less
than
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Your tax is:
$96,000 $97,000
$98,000
$99,000
Calculating Tax on Taxable
Income of $100,000
or more for Single
or Married Filing Separate
If your Taxable Income
is $100,000 or more,
use the tax computation
worksheets.
For Single or Married
Filing Separate, use the
worksheet on the left.
For Married Filing Joint,
Head of Household or
Qualied Widow(er),
use the worksheet on the right.
1. Taxable
Income
2. Less-100,000
3. Total:Subtract
 Line2fromLine1
and enter here
=
4. MultiplyLine3
 by0.0525
and enter here
5. Taxon
$100,000 5,040
6. TotalTax:
 AddLine4toLine5.
 Entertotalhere.
This is your
Total Tax
=
$5,040 plus 0.0525 over $100,000
Calculating Tax on Taxable
Income of $100,000
or more for Married Filing
Joint, Head of Household or
Qualied Widow(er)
1. Taxable
Income
2. Less-100,000
3. Total:Subtract
 Line2fromLine1
and enter here
=
4. MultiplyLine3
 by0.0525
and enter here
5. Taxon
$100,000 4,858
6. TotalTax:AddLine4toLine5.
 Entertotalhere.
This is your Total Tax
=
$4,858 plus 0.0525 over $100,000
2014 Oklahoma Income Tax Table
96,000 96,050 4,831 4,649
96,050 96,100 4,834 4,651
96,100 96,150 4,836 4,654
96,150 96,200 4,839 4,657
96,200 96,250 4,842 4,659
96,250 96,300 4,844 4,662
96,300 96,350 4,847 4,665
96,350 96,400 4,849 4,667
96,400 96,450 4,852 4,670
96,450 96,500 4,855 4,672
96,500 96,550 4,857 4,675
96,550 96,600 4,860 4,678
96,600 96,650 4,863 4,680
96,650 96,700 4,865 4,683
96,700 96,750 4,868 4,686
96,750 96,800 4,870 4,688
96,800 96,850 4,873 4,691
96,850 96,900 4,876 4,693
96,900 96,950 4,878 4,696
96,950 97,000 4,881 4,699
97,000 97,050 4,884 4,701
97,050 97,100 4,886 4,704
97,100 97,150 4,889 4,707
97,150 97,200 4,891 4,709
97,200 97,250 4,894 4,712
97,250 97,300 4,897 4,714
97,300 97,350 4,899 4,717
97,350 97,400 4,902 4,720
97,400 97,450 4,905 4,722
97,450 97,500 4,907 4,725
97,500 97,550 4,910 4,728
97,550 97,600 4,912 4,730
97,600 97,650 4,915 4,733
97,650 97,700 4,918 4,735
97,700 97,750 4,920 4,738
97,750 97,800 4,923 4,741
97,800 97,850 4,926 4,743
97,850 97,900 4,928 4,746
97,900 97,950 4,931 4,749
97,950 98,000 4,933 4,751
98,000 98,050 4,936 4,754
98,050 98,100 4,939 4,756
98,100 98,150 4,941 4,759
98,150 98,200 4,944 4,762
98,200 98,250 4,947 4,764
98,250 98,300 4,949 4,767
98,300 98,350 4,952 4,770
98,350 98,400 4,954 4,772
98,400 98,450 4,957 4,775
98,450 98,500 4,960 4,777
98,500 98,550 4,962 4,780
98,550 98,600 4,965 4,783
98,600 98,650 4,968 4,785
98,650 98,700 4,970 4,788
98,700 98,750 4,973 4,791
98,750 98,800 4,975 4,793
98,800 98,850 4,978 4,796
98,850 98,900 4,981 4,798
98,900 98,950 4,983 4,801
98,950 99,000 4,986 4,804
99,000 99,050 4,989 4,806
99,050 99,100 4,991 4,809
99,100 99,150 4,994 4,812
99,150 99,200 4,996 4,814
99,200 99,250 4,999 4,817
99,250 99,300 5,002 4,819
99,300 99,350 5,004 4,822
99,350 99,400 5,007 4,825
99,400 99,450 5,010 4,827
99,450 99,500 5,012 4,830
99,500 99,550 5,015 4,833
99,550 99,600 5,017 4,835
99,600 99,650 5,020 4,838
99,650 99,700 5,023 4,840
99,700 99,750 5,025 4,843
99,750 99,800 5,028 4,846
99,800 99,850 5,031 4,848
99,850 99,900 5,033 4,851
99,900 99,950 5,036 4,854
99,950 100,000 5,038 4,856
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
31
Oklahoma Tax Commission
Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Presort Standard
U.S. Postage Paid
Oklahoma Tax Commission
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Get Your Refund Faster - Use Direct Deposit!
JOE SMITH
SUSIE SMITH
123MainStreet
Anyplace,OK00000
1234
ANYPLACE BANK
Anyplace,OK00000
For
PAYTOTHE
ORDEROF $
15-0000/0000
DOLLARS
:120120012 : 2020268620 1234
Routing
Number
Account
Number
SAMPLE
SAMPLE Note:Therouting
andaccountnumbers
mayappearin
differentplaceson
yourcheck.
 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noticationofthedeposit.
 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rsttwodigitsarenot01through12or21through
32,thedirectdepositwillfailtoprocess.
 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.
1
2
3
WARNING!Duetoelectronicbankingrules,theOTCwillnotallowdirectdepositstoorthroughforeignnancialinstitutions.Ifyouusea
foreignnancial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.
Complete the direct deposit box on the tax return to have your refund directly deposited into your
account at a bank or other nancial institution. If you do not have your refund deposited directly
into your bank account, you will receive a debit card.
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.
32
10
11
12
13
14
Federal adjusted gross income (from Federal 1040, 1040A, or 1040EZ) . .
Oklahoma Subtractions (enclose Schedule 511-A) . . . . . . . . . . . . . . . . . . .
Line 1 minus line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Out-of-state income, except wages. Describe (4a)
Line 3 minus line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Oklahoma Additions (enclose Schedule 511-B) . . . . . . . . . . . . . . . . . . . . . .
Oklahoma adjusted gross income (line 5 plus line 6) . . . . . . . . . . . . . . . .
Part One: To Arrive at Oklahoma Adjusted Gross Income
Part Two: Oklahoma Taxable Income, Tax and Credits
Round to Nearest Whole Dollar
1
2
3
4
5
6
7
Oklahoma Resident Income Tax Return
Your Social Security Number
Not Required to File
Place an ‘X’ in this box if you do not have sufcient gross
income to require you to le a Federal return. (see instructions)
Name and Address
Please Print or Type
Your rst name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and ZIP
If a joint return, spouse’s rst name, middle initial and last name
Regular
Yourself
Spouse
Number of dependent children
Number of other dependents
Add the Totals from
the 4 boxes.
Write the Total
in the box below.
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
Total
If you are
not required
to le, see
page 5 of the
511 Packet.
If line 7 is
different than
line 1, enclose
a copy of
your Federal
return.
Exemptions
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.
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.
If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a “1” in box.
If paying the Health Savings Account additional 10% tax, add additional tax here and enter a “2” in box.
Place an ‘X’ in this
box if this taxpayer
is deceased
Place an ‘X’ in this
box if this taxpayer
is deceased
Spouse’s Social Security Number
(joint return only)
=
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.
(Enclose Federal schedule with detailed description; see instructions)
00
00
00
00
00
00
Oklahoma Adjustments (enclose Schedule 511-C) . . . . . . . . . . . . . . . . . . .
Oklahoma income after adjustments (line 7 minus line 8) . . . . . . . . . . . . . .
1
2
3
4b
5
6
7
15
16
17
18
Oklahoma standard deduction or Federal itemized deductions . . . . . . . . . .
Exemptions ($1,000 x total number of exemptions claimed above). . . . . . . .
Total deductions and exemptions
(add lines 10 and 11 or amount from Sch. 511-D, line 5)
.
Oklahoma Taxable Income (line 9 minus line 12) . . . . . . . . . . . . . . . . . . .
Oklahoma Income Tax from Tax Table
(see pages 20-31 of instructions)
15
16
17
18
00
00
Oklahoma child care/child tax credit (see instructions) . . . . . . . . . . . . . . . .
Credit for taxes paid to another state (enclose Form 511TX). . . . . . . . . . . .
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
00
00
00
8
9
8
9
10
11
12
13
14
00
00
00
00
00
* NOTE: If claiming Special Exemption, see instructions on page 7 of 511 Packet.
Special Blind
+
*
+
+ + =
=
=
=
Age 65 or Over?
(Please see instructions) Y o u r s e l f Spouse
Place an ‘X’ in this
box if this is an
amended 511. See
Schedule
511-H.
AMENDED
RETURN!
Form 511
2014
Filing Status
1 Single
2 Married ling joint return (even if only one had income)
3 Married ling separate
• Ifspouseisalsoling,list
 nameandSSNintheboxes:
4 Head of household with qualifying person
5 Qualifying widow(er) with dependent child
 •Pleaselisttheyearspousediedinboxatright:
Name:
SSN:
DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 44.
Total from line 18 ................................................................................................................... 19
Use tax due on Internet, mail order, or other out-of-state purchases .................................... 20
(For use tax table, see page 11 of the Packet)
If you certify that no use tax is due, place an ‘X’ here:
Balance (add lines 19 and 20) ............................................................................................... 21
Oklahoma withholding
(enclose all W-2s, 1099s or other withholding statements)
..22
2014 estimated tax payments (qualied farmer ) .......................23
2014 payment with extension .......................................................... 24
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
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
required to le, see “Not Required to File” on page 5 of the 511 Packet for instructions) .............. 28
Credits from Form .............................a) 577 .......b) 578 .......
29
Amount paid with original return plus additional paid after it was led
(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
2014 Form 511 - Resident Income Tax Return - Page 2
Part Three: Tax, Credits and Payments
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
I
f 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
(original return only) ..................................................
35
Donations from your refund (total from Schedule 511-G)
36
Total deductions from refund (add lines 35 and 36) ...........................................
37
Amount to be refunded to you (line 34 minus line 37) .......................................
38
Taxpayer’s signature Date
Taxpayer’s
occupation
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.
Part Five: Amount You Owe
Spouse’s signature Date
Spouse’s
occupation
Paid Preparer’s PTIN
Paid Preparer’s address and phone number
Paid Preparer’s signature Date
34
35
36
37
38
Part Four: Refund
39
40
41
42
43
44
Daytime Phone
(optional)
Daytime Phone
(optional)
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
Schedule 511-G provides you with the opportunity to make a nancial 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.
For further
information
regarding
estimated tax,
see page 5 of
the 511 Packet.
If you have an
underpayment
of estimated
tax (line 42) &
overpayment
(line 34), see
instructions.
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
00
00
00
00
00
00
00
00
Place an ‘X’ in this box if the Oklahoma Tax Commission
may discuss this return with your tax preparer..................
00
00
Is this refund going to or through an account that is located outside of the United States?
Yes No
Routing
Number:
checking account
savings account Account
Number:
Deposit my refund in my:
Direct Deposit Note:
Verify your account and routing num-
bers 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.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Name(s) shown
on Form 511:
Your Social
Security Number:
Oklahoma Subtractions
State and municipal bond interest ...............................................................................
Out-of-state losses (describe ___________________________ ) Enter as a positive number .
Lump sum distributions (not included in your Federal Adjusted Gross Income) ........
Federal net operating loss - Enter as a positive number ..........................................................
Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion .....
Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..
Miscellaneous: Other additions (enter number in box for type of addition) .......
Total additions (add lines 1-7, enter total here and on line 6 of Form 511) ...............
1
2
3
4
5
6
7
8
Schedule 511-A
Military pay exclusion - Active Duty, Reserve and National Guard (not retirement income) ...
Qualifying disability deduction .....................................................................................
Qualied adoption expense .........................................................................................
Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..
Deduction for providing foster care..............................................................................
Miscellaneous: Other adjustments (enter number in box for type of deduction)
Total adjustments (add lines 1-6, enter total here and on line 8 of Form 511) ..........
1
2
3
4
5
6
7
Oklahoma Additions
Schedule 511-B
Oklahoma Adjustments
Schedule 511-C See instructions for details on
qualications and required enclosures.
2014 Form 511 - Resident Income Tax Return - Page 3
Interest on U.S. government obligations ......................................................................
Social Security benets taxed on your Federal Form 1040 or 1040A ..........................
Federal civil service retirement in lieu of social security ...............................................
Retirement Claim Number: Taxpayer Spouse
Military Retirement (see instructions for limitation)............................................................
Oklahoma government or Federal civil service retirement (see instructions for limitation) ....
Other retirement income ...............................................................................................
U.S. Railroad Retirement Board benets .....................................................................
Oklahoma depletion......................................................................................................
Oklahoma net operating loss .................................Loss Year(s) ..
Exempt tribal income ....................................................................................................
Gains from the sale of exempt government obligations ...............................................
Oklahoma Capital Gain Deduction (enclose Form 561) ...............................................
Miscellaneous: Other subtractions (enter number in box for type of deduction) .
Total subtractions (add lines 1-13, enter total here and on line 2 of Form 511) .........
00
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Name(s) shown
on Form 511:
Your Social
Security Number:
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
See instructions for details on
qualications and required enclosures.
See instructions for details on
qualications and required enclosures.
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
1
2
3
4
5
6
7
8
1
2
3
4
5
6
7
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
Enter the larger of line 2 or line 4 ................................................................................... 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%) ........ 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
4
5
6
7
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) .....
1
2
3
4
5
•
•
Deductions and Exemptions
Child Care/Child Tax Credit
Earned Income Credit
Schedule 511-D
Schedule 511-E
Schedule 511-F
See instructions for details on qualications and required enclosures.
See instructions for details on qualications and required enclosures.
See instructions for details on
qualications 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.
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.
2014 Form 511 - Resident Income Tax Return - Page 4
Name(s) shown
on Form 511:
Your Social
Security Number:
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
00
%
00
00
00
00
00
00
00
00
%
00
00
00
00
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
1
2
3
4
%
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 le, see “Not Required to File” on page 5 of the 511 Packet for instructions.
•
•
•
•
1
2
3
4
5
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
2014 Form 511 - Resident Income Tax Return - Page 5
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
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 gure over into the column at the right. When you carry your gure 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.
Donations from Refund (Original return only)
Schedule 511-G
Name(s) shown
on Form 511:
Your Social
Security Number:
00
00
00
00
00
00
00
00
00
00
00
1
2
3
4
5
6
7
8
9
10
11
12 00
Schedule 511-H: Amended Return Information
Information for Schedule 511-G
Did you le 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 ling 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.
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________________________________
1- Support for Programs for Volunteers to Act as Court Appoint-
ed Special Advocates for Abused or Neglected Children
You may donate from your tax refund to support programs for volun-
teers to act as Court Appointed Special Advocates for abused or ne-
glected children. Donations will be placed in the Income Tax Checkoff
Revolving Fund for Court Appointed Special Advocates. Monies will
be expended by the Ofce 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 ben-
et of providing nancial relief to qualied members of the Oklahoma
National Guard and their families. Donations will be placed in the In-
come 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 receiv-
ing a refund, you may still donate. Please mail your contribution to:
Operation Homefront Task Force, 3501 Military Circle, Oklahoma City,
OK 73111-4398.
Information for Schedule 511-G - continued
2014 Form 511 - Resident Income Tax Return - Page 6 NOTE: Do NOT enclose this page with Form 511.
3- Support of Programs for Regional Food Banks in Oklahoma
You may donate from your tax refund for the benet 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 Ser-
vices, 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-prot organization that transports Oklahoma World War II
veterans to Washington, D.C. to visit the memorial dedicated to honor
their service and sacrice. 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 benet of domestic
violence and sexual assault services in Oklahoma that have been
certied by the Attorney General. Your donation will be used to pro-
vide 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 receiv-
ing 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 benet of volunteer
re departments in Oklahoma. Your donation will be used to provide
grants to volunteer re 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 contri-
bution to: Oklahoma State Fire Marshal, Attn: Volunteer Fire Depart-
ment Fund, 2401 NW 23rd Street, Suite 4, Oklahoma City, OK 73107.
8- Oklahoma Lupus Revolving Fund
You may donate from your refund for the benet of the Oklahoma Lu-
pus 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 treat-
ing 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 benet 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 protec-
tive wear to children age 18 and under. Monies will also be used to
explore opportunities to utilize nonprot 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, Ofce of the Comptroller, 2500 North Lin-
coln Boulevard, Room 415, Oklahoma City, OK 73105-4599.
A. Yourself ............................
B. Spouse .............................
C. Number of your
dependent children...
D. Number of other
dependents ..............
E. Total exemptions
claimed (add A-D) ....
Instructions on page 2.
Please read carefully as
an incomplete form may
delay your refund.
1. Dependents
(rst name, middle initial, last name) If you have
additional dependents, please attach schedule.
2. Age
3. Social Security Number
5.Yearly
Income
Part 3: Gross Income:
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
Preparer’s Signature and Date
See Instructions
Part 2: Dependent Qualified Exemptions...
1. Enter total wages, salaries, fees, commissions, bonuses, and tips
(including nontaxable income from your W-2s) ......................................................................
2. Enter total interest and dividend income received ...................................................................
3. Total of all dependents’ income (from Part 2, column 5) ..........................................................
4. Social Security payments (total including Medicare) ...............................................................
5. Railroad Retirement benets ...................................................................................................
6. Other pensions, annuities and IRAs ........................................................................................
7. Alimony ....................................................................................................................................
8. Unemployment benets ...........................................................................................................
9. Earned Income Credit (EIC) received in 2014..........................................................................
10. Nontaxable sources of income (specify) _________________________________ ..............
11.
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) .......
12. Enter gross (positive) income from business and farm
(enclose Federal return including schedules) .........
13. Other income-including income of others living in your household (specify) _____________
14. Total gross household income (Add lines 1-13) ...................................................................
Part 4: Sales Tax Credit Computation
I
f you are ling a Form 511, carry the credit to Form 511, line 26.
If the Oklahoma Tax Commission may discuss this return
with your tax preparer, place an ‘X’ here:
Occupation Occupation
Part 1: Taxpayer Information
15. Total qualied exemptions claimed in Box E above x $40 (credit claimed) ..........
If line 14 is over income limits shown in steps 2 and 3 on back of this form, no credit is allowed.
00
00
See “Total gross household income” denition on page 2 for examples of income.
Claim for Credit/Refund of Sales Tax
Taxpayer Social
Security Number
Spouse’s Social
Security Number
FORM
2
0
1
4
Taxpayer rst name, middle initial and last name
Mailing address (number and street, including apartment number, or rural route)
City, State and ZIP
Spouse’s rst 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)
Place an ‘X’ if you or your spouse are 65 years of age or over
Oklahoma resident for the entire year? yes no
Direct Deposit Option: For those NOT ling a Form 511.
See page 2 for Refund Information.
Physical address in 2014 (if different than shown in mailing address section)
Exemption Information
538 S
4.
Relationship
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Yearly Income
You may not enter negative amounts.
You may not enter negative amounts.
15
Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2014.
Note: Do not enter the taxpayer or spouse as a dependent.
00
00
00
00
00
00
00
00
00
00
00
00
00
(For households with gross income below allowable limits, see steps 2 and 3 on back of form.)
Routing
Number:
checking account
savings account Account
Number:
Deposit my refund in my:
State of Oklahoma
Is this refund going to or through an
account that is located outside of
the United States?
Yes No
If died in 2014 or 2015,
enter date of death:
If died in 2014 or 2015,
enter date of death:
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* (dened below) for the entire year?
Yes (go to step 2) No (you do not qualify to le this form)
Step 2 Is your total gross household income* (dened below) $20,000 or less?
Yes (File Form 538-S) No (go to step 3)
Step 3 Is your total gross household income* (dened 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 dened in the section below)
Yes (File Form 538-S) No (you do not qualify to le this form)
Note: Extensions do apply to this form. If you have been granted an extension of time in order to le your income tax return (includ-
ing the April 20th due date for electronically led returns), le this form with your income tax return on or before the due date granted
by the extension. Enclose a copy of the extension.
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 benet 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.
GO
STOP
GO
GO
STOP
STOP
*Denitions for the purpose of this form:
Resident of Oklahoma is dened 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 de-
ductible 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 certication by an agency of State Government, an insurance company or a physician, or by eli-
gibility to receive disability benets under the Federal Social Security Act. A veteran certied 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 le 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 led no later than April 15th. (See note at bottom of page).
If you are not required to le an Oklahoma Income Tax Return, this form must be led no later than June 30. If you have withholding or
made estimated payments and are ling 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 ling an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, Post Ofce Box
26800, Oklahoma City, OK 73126-0800.
An amended return cannot be led to claim this credit after the due date. The claim must be led on or before the due date, including extensions.
Refund Information for those Not Filing a Form 511:
• If you are not ling 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 ling 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 nancial institutions. If you use a foreign
nancial 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.
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 le 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 led, 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 pur-
poses. 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.
2014 Form 538-S - Page 2

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