2020 Oklahoma
Resident Individual
Income Tax Forms
and Instructions
This packet contains:
Instructions for completing the Form 511: Oklahoma Resident Income Tax Return
Form 511: Oklahoma Resident Income Tax Return Form
Form 538-S: Sales Tax Relief Credit Form
Instructions for the Direct Deposit option
2020 Income Tax Tables
Filing date:
Generally, your return must be postmarked by April 15, 2021. 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 42 for direct deposit information.
2020 OKLAHOMA RESIDENT INDIVIDUAL INCOME TAX PACKET
TABLE OF CONTENTS
HELPFUL HINTS
• File your return by the same due date as your federal income tax return. See page 4 for information regarding extended
duedateforelectronicallyledreturns.
•Ifyouneedtoleforanextension,useForm504-IandthenlaterleaForm511.
• Be sure to provide copies of your Form(s) W-2, 1099 or other withholding statement with your return. Provide all federal
schedules as required.
Important:IfyoulloutanyportionoftheSchedules511-Athrough511-IorForm538-S,youarerequiredtoprovide
those pages with your return. Failure to include the pages will result in a delay of your refund.
•Besuretosignanddatethereturn.Ifyouarelingajointreturn,bothyouandyourspouseneedtosign.
• Do not provide any correspondence other than those documents and schedules required for your return.
• If you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe use tax on
those items. For more information on use tax, see pages 13-14.
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.
•Afterling,ifyouhavequestionsregardingthestatusofyourrefund,useOkTAPtocheckyourrefundorcall(405)521-
3160.
2-D Barcode Information
If your return has a barcode(s), it was prepared
using computer software utilizing 2-D barcoding.
This means your tax information will be processed
faster and more accurately and you will see your
refund faster!
The mailing address for 2-D income tax forms is:
Oklahoma Tax Commission
PO Box 269045
Oklahoma City, OK 73126-9045
Note: Any handwritten information will not be
captured when a return is processed using the
2-D barcode.
ResidentDened ..........................................................................3
Resident Income...........................................................................3
Due Date ......................................................................................4
Extensions ....................................................................................4
Who Must File...............................................................................4
Determining Your Filing Requirement ...........................................4
Estimated Income Tax ..................................................................5
Net Operating Loss.......................................................................5
Refunds ........................................................................................6
Amended Returns.........................................................................6
Top of Form Instructions ........................................................... 7-9
Form 511: Select Line Instructions ......................................... 9-16
Schedule 511-A Instructions ................................................. 16-19
Schedule 511-B Instructions ................................................. 20-21
Schedule 511-C Instructions ................................................. 21-24
Schedule 511-D Instructions .......................................................24
Schedule 511-E Instructions .......................................................24
Schedule 511-F Instructions ................................................. 24-25
Schedule 511-G Instructions ......................................................25
Schedule 511-H Instructions ................................................. 25-26
Schedule 511-I Instructions ........................................................27
When You Are Finished ..............................................................27
Tax Table .............................................................................. 28-39
Debit Card Information ......................................................... 40-41
Direct Deposit Information ..........................................................42
Contact Information and Assistance ...........................................42
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 2
COMMON ABBREVIATIONS
FOUND IN THIS PACKET
IRC - Internal Revenue Code
OS - Oklahoma Statutes
OTC - Oklahoma Tax Commission
Sec. - Section(s)
WHAT’S NEW IN THE 2020 OKLAHOMA TAX PACKET?
•TheCreditforQualiedSoftwareorCybersecurityEmployeeswasaddedtotheForm511CR.ToobtainForm511CR,
visit our website at tax.ok.gov.
•TheCreditforRailroadModernizationontheForm511CRwasmodiedtoincreaseboththeindividualcreditamount
and the total annual credit cap. To obtain Form 511CR, visit our website at tax.ok.gov.
• A new deduction is allowed for contributions to a home-buyer savings account. See Schedule 511-C on page 24.
• A donation may be made from your refund to support the Oklahoma Silver Haired Legislature and Alumni Association
Programs.SeetheinstructionsforSchedule511-Honpage26formoreinformation.
BEFORE YOU BEGIN
You must complete your federal income tax return before beginning your Oklahoma income tax return. You will use the
information entered on your federal return to complete your Oklahoma return.
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
RESIDENT DEFINED
You must complete your federal income tax return before beginning your Oklahoma income tax return. You will use the
information entered on your federal return to complete your Oklahoma return.
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, business 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 Oklahoma for a period of less than 12 months during the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.
MembersoftheArmedForces...
Residency is established according to military domicile as established by the Servicemembers’ Civil Relief Act of 2003
(SCRA), formerly known as the Soldiers’ and Sailors’ Civil Relief Act of 1940 (SSCRA).
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 permanent 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nonresidentspousemayhaveoptionsonhowtoletheOklahoma
return(s). See “Filing Status” in the “Top of Form Instructions” on page 8 for further information.
WHAT IS “RESIDENT INCOME”?
An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and tangi-
ble 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 to/in other states claimed on Oklahoma Form 511TX. (See Form 511, line 17)
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 3
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 payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the
balancedueonanelectronically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appropriate“disasterdesignation”asdetermined
by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should
contact the Oklahoma Tax Commission (OTC) at the number on the bill.
• IftheduedatefallsonaweekendorlegalholidaywhenOTCofcesareclosed,yourreturnisduethenextbusi-
nessday.Yourreturnmustbepostmarkedbytheduedatetobeconsidered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 provided 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-I.
90%ofthetaxliabilitymustbepaidbytheoriginalduedateofthereturntoavoidpenaltychargesforlatepay-
ment.Interestwillbechargedfromtheoriginalduedateofthereturn.
WHO MUST FILE?
Resident...
Every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction
pluspersonalexemptionisrequiredtoleanOklahomaincometaxreturn.Ifyouareuncertainaboutyourlingrequire-
ment, see the charts on pages 4-5.
Residentindividualsnotrequiredtoleafederalincometaxreturnmustattachacompletedfederalincometaxreturnto
theOklahomaincometaxreturntoshowhowadjustedgrossincome(AGI)anddeductionsweredetermined,iftheirgross
income is more than their AGI.
Ifyoudonothavealingrequirement,buthadOklahomataxwithheld,madeestimatedtaxpayments,qualifyfortheNat-
uralDisasterTaxCreditorclaimotherrefundablecredits,youshouldleareturntogetyourrefund.
Part-YearResident...
Everypart-yearresident,duringtheperiodofresidency,hasthesamelingrequirementsasaresident.Duringtheperiod
of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklaho-
ma sources of $1,000 or more. Use Form 511NR.
Nonresident...
Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, 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.
DETERMINING YOUR FILING REQUIREMENT
IfyoudonotmeettheOklahomalingrequirementasshownineitherChartAorChartB,youarenotrequiredtolean
Oklahoma tax return. If you have withholding, made estimated tax payments or qualify for a refundable credit, you should
leareturntogetyourrefund.
Chart A: Oklahoma Filing Requirements - Youmustleareturnifyourgrossincomeexceedstheamountshown.
Filing Status
Single $7,350
Married Filing Joint $14,700
Married Filing Separate $7,350
Head of Household $10,350
Qualifying Widow(er) with a Dependent Child $13,700
Gross Income
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 4
DETERMINING YOUR FILING REQUIREMENT (continued)
Chart B: Oklahoma Filing Requirements for Children and Other Dependents
Ifyourparent(orsomeoneelse)canclaimyouasadependent,usethischarttoseeifyoumustleanOklahomareturn.
Youmustleareturnifyourgrossincomeexceedstheamountshown.
ESTIMATED INCOME TAX
You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your
withholding by $500 or more and you expect your withholding to be less than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the preceding taxable year of 12 months.
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66.67%(ortwo-thirds)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 24.
Estimated payments can be made through the OTC website by e-check or credit card. Visit the “Online Services” section
at 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. For tax years 2009 and subsequent, the years to which an NOL may be
carried shall be determined solely by reference to IRC Section 172. Provide a detailed schedule showing the origin and
NOL computation. Residents use Oklahoma 511 NOL Schedules. Also provide a copy of the federal NOL computation.
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.
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.
Marital Status
SingleDependents $6,350
MarriedDependents $6,350
Gross Income
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 5
ALL ABOUT REFUNDS
Taxpayers have two quick, convenient ways to check the status of their refund without speaking to an OTC representative.
Visit the OTC website at 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returnwase-led,youcangenerallybegincheckingonyourrefundaboutfourdaysafterthereturnwas
acceptedbytheOTC.Ifyourreturnwaspaperled,youshouldallowthreeweekstobegincheckingonyourrefund.
Onceprocessed,allowvebusinessdaysforthedeposittobemadetoabankaccount.Fordebitcardrefunds,allowve
to seven business days for delivery.
Important: If you do not choose to have your refund deposited directly into your bank account, you will receive a debit
card. See pages 40 and 41 for information on debit cards and page 42 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.
AMENDED RETURNS
WHEN TO FILE AN AMENDED RETURN
Generally,toclaimarefund,youramendedreturnmustbeledwithinthreeyearsfromthedatethat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Oklahoma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rmationmaydelaythe
processing of your return; however, this may be necessary to avoid the expiration of the statute of limitations.
File a separate amended return for each year you are amending. No amended return may encompass more than one
single year. Mail each year’s amended return in a separate envelope. Do not provide amendments from different years in
the same envelope.
If you discover you have made an error only on your Oklahoma return, we may be able to help you correct the form
insteadoflinganamendedreturn.Foradditionalinformation,contactourTaxpayerAssistanceDivisionat(405)521-
3160.
HOW TO COMPLETE AN AMENDED RETURN
Place an “X” in the Amended Return checkbox 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-I“AmendedReturnInformation”onForm511,page6.
WHEN YOU ARE FINISHED
Provide a copy of the following support documents, if applicable. Failure to provide the supporting documents may delay
the processing of the return.
Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
• ProofthatIRShasapprovedtheclaim,suchasthestatementofadjustment,IRStaxaccounttranscript,anycor-
respondence 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.
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 6
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
15 Oklahoma child care/child tax credit (see instructions) ..............................................................................................15
16 Oklahoma earned income credit (see instructions) ....................................................................................................16
17 Credit for taxes paid to another state (provide Form 511TX) .....................................................................................17
18 Form 511CR - Other Credits Form. List 511CR line number claimed here: ............................................... 18
19 Income Tax (line 14 minus lines 15-18)
Do not enter less than zero .............................................................................
19
DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 43.
Oklahoma Resident Income Tax Return
Your Social Security Number
Name and Address - Please Print or Type
Mailing address (number and street, including apartment number, rural route or PO 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)
Draft
7/30/20
Place an ‘X’ in this box if
this is an amended 511. See
Schedule 511-I.
AMENDED RETURN!
Form 511
2020
Filing Status
Name
SSN
1 Federal adjusted gross income (from Federal 1040 or 1040-SR) ........................................................................... 1
2 Oklahoma Subtractions (provide Schedule 511-A) ...............................................................................................2
3 Line 1 minus line 2 ................................................................................................................................................3
4 Out-of-state income, except wages. Describe (4a)
(Provide Federal schedule with detailed description; see instructions)
____________________________________ ......4b
5 Line 3 minus line 4b .....................................................................................................................................................5
6 Oklahoma Additions (provide Schedule 511-B)............................................................................................................6
7 Oklahoma adjusted gross income (line 5 plus line 6) ..............................................................................................7
(If line 7 is different than line 1, provide a copy of your Federal return.)
PART ONE: TO ARRIVE AT OKLAHOMA ADJUSTED GROSS INCOME
PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS
Round to Nearest Whole Dollar
STOP AND READ: If line 4b is zero, complete lines 10-11. If line 4b is more than zero, see Schedule 511-E and do not complete lines 10-11.
8 Oklahoma Adjustments (provide Schedule 511-C) ......................................................................................................8
9 Oklahoma income after adjustments (line 7 minus line 8) ...........................................................................................9
10 Oklahoma itemized deductions (from Schedule 511-D, line 11) or Oklahoma standard deduction
(Single or Married Filing Separate: $6,350 • Married Filing Joint or Qualifying Widow(er): $12,700 •
Head of Household: $9,350) .................................................................................................................................10
11 Exemptions: Enter the total number of exemptions claimed above ......................... X $1,000 ...................11
12 Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-E, line 5) ......................................12
13 Oklahoma Taxable Income (line 9 minus line 12) ......................................................................................................13
14
(a) Oklahoma Income Tax from Tax Table (see pages 27-38 of instructions) or if using Farm Income Averaging,
enter tax from Form 573, line 22 and enter a “1” in box on line 14 ...................................
14a
(b) If paying the Health Savings Account additional 10% tax, add additional tax here
and enter a “2” in box on line 14. If recapturing the Oklahoma Affordable Housing
Tax Credit, add recaptured credit here and enter a “3” in box on line 14. If making
an Oklahoma installment payment pursuant to IRC Section 965(h) and 68 O.S. Sec.
2368(K), add the installment payment here and enter a “4” in the box on line 14 ............ 14b
Oklahoma Income Tax (line 14a plus line 14b) .................................................................................... 14
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
(Please see instructions)
Yourself
Spouse
Regular
Number of dependents
Note: If you may be claimed as a dependent on another return, enter “0” in the
Total box for your regular exemption.
Exemptions
* Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet.
Special Blind
*
Add the Totals from boxes (a), (b) and (c).
(a)
(b)
(c)
Enter the TOTAL here:
• Please list the year spouse died in box at right:
4 Head of household with qualifying person
5 Qualifying widow(er) with dependent child
STOP AND READ: If line 7 is equal to or larger than line 1, complete lines 15 and 16. If line 7 is smaller than line 1, complete Schedules 511-F and 511-G.
City State ZIP
Your rst name If a joint return, spouse’s rst name
Middle initial Middle initial
Last name Last name
00
00
00
Age 65 or Older?
Yourself
Spouse
TOP OF FORM INSTRUCTIONS
DO NOT WRITE OUTSIDE DESIGNATED AREAS
Thebarcodeneartheformnumbercontainsapagenotationsignifyingtherstpageofanewreturnforprocessing
equipment use. The blank areas are used for processing notations. Do not write in these areas.
SOCIAL SECURITY NUMBER (SSN)
Enteryoursocialsecuritynumber.Ifyouaremarriedlingjoint,enteryourspouse’ssocialsecuritynumberinthespace
provided. Note:Ifyouaremarriedlingseparate,donotenteryourspouse’ssocialsecuritynumberhere.EnterinItemE.
Note: 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.
WHAT ABOUT DECEASED TAXPAYERS?
Ifataxpayerdiedbeforelingareturn,theexecutor,administratororsurvivingspousemayhavetoleareturnforthe
deceased. Place an ‘X’ in the appropriate box in the SSN area.
AMENDED RETURN
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-I.
NAME AND ADDRESS
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.
B B
D
E
G
F
C
A
A
B
C
D
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 7
TOP OF FORM INSTRUCTIONS
E
F
G
FILING STATUS
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 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.
SIXTY-FIVE OR OLDER
Placean‘X’inthebox(es)ifyour,oryourspouse’s,ageis65onorbeforeDecember31,2020.Ifyouturnedage65on
January1,2021,youareconsideredtobeage65attheendof2020.
EXEMPTIONS
To the right of the word “Yourself” place a number “1” in all the boxes that apply to you. Next total the boxes. Then do the
same for your spouse if applicable.
Exemption Terms
Regular:
Yourself - You may claim an exemption for yourself if you can’t be claimed as a dependent on another person’s return. If
you can be claimed as a dependent on another return, enter zero for your exemption. You still qualify for the Oklahoma
Standard Deduction.
Spouse - You may claim an exemption for your spouse if either of the following applies:
1. Yourlingstatusismarriedlingjointlyandyourspousecan’tbeclaimedasadependentonanotherperson’sreturn.
-OR-
2. Youweremarriedattheendofthetaxyear,yourlingstatusismarriedlingseparatelyorheadofhousehold,
and both of the following apply.
a. Yourspousehadnoincomeandisn’tlingareturn.
b. Your spouse can’t be claimed as a dependent on another person’s return.
Ifyourlingstatusisheadofhouseholdandyouclaimedanexemptionforyourspouse,enteryourspouse’snameand
socialsecuritynumberintheFilingStatussectionunder‘3.Marriedlingseparate’.Ifyoubecamedivorcedorlegally
separated during the tax year, you can’t take an exemption for your former spouse.
If your spouse died during the tax year and you didn’t remarry by the end of the tax year, you may claim an exemption for
your spouse if you could have taken an exemption for your spouse on the date of death.
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 8
TOP OF FORM INSTRUCTIONS
G
1
2
4
6
8
EXEMPTIONS (continued)
Special:Anadditionalexemptionmaybeclaimedforeachtaxpayerorspousewhomeetsthequalicationsbasedonling
status and Federal AGI limits** below andwhois65yearsofageorolder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 AGI includes income from the conversion of a traditional individual retirement account to a Roth
individual retirement account this income shall be excluded in determining the Federal AGI limits. Provide a copy of your
federalreturnandForm8606.
Legally Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind.
Dependents:Youmayclaimanexemptionforeachindividualwhoisyourdependent,asdenedinIRCSec.152.Enterthe
number of dependents claimed; this usually equals the number of dependents listed on your federal return. If claiming an
individualwhoqualiesasyourdependentunderIRCSec.152butwhoisnotlistedasadependentonyourfederalreturn,
include a statement showing the dependent’s name, SSN/ITIN and the reason the individual is not on your federal return.
NoteforthoselingForm574“Resident/NonresidentAllocation”: 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.
SELECT LINE INSTRUCTIONS
Federal Adjusted Gross Income (AGI)
Enter your Federal AGI from your federal return Form 1040 or 1040-SR.
Subtractions
EnterthetotalfromSchedule511-A,line16.SeeSchedule511-Ainstructionsonpages16-19.
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 or dividends,
installment sale interest, salary/wages, pensions, unemployment compensation, gambling or income from personal
services. (See instructions for line 17.) 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attributable.Provide the other state’s return and/or Schedule K-1,
if applicable.
Additions
Enter the total from Schedule 511-B, line 9. See Schedule 511-B instructions on pages 20 and 21.
Adjustments
Enter the total from Schedule 511-C, line 7. See Schedule 511-C instructions on pages 21-24.
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 9
SELECT LINE INSTRUCTIONS
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-E instead of line 10.
If you claimed the standard deduction on your federal return, you must claim the Oklahoma standard deduction. If you
claimed itemized deductions on your federal return, you must claim Oklahoma itemized deductions.
• Standard Deduction:
If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 10.
Ifyourlingstatusis“single”or“marriedlingseparate”,yourOklahomastandarddeductionis$6,350.
Ifyourlingstatusis“headofhousehold”, your Oklahoma standard deduction is $9,350.
Ifyourlingstatusis“marriedlingjoint”or“qualifyingwidow(er)”, your Oklahoma standard deduction is $12,700.
Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.
-OR-
• Itemized Deductions:
If you claimed itemized deductions on your federal return (Form 1040 or 1040-SR, Schedule A), complete Schedule
511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized deductions from
your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may not be used to
calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are limited to, and may
notexceed,$17,000.Charitablecontributionsandmedicalexpensesarenotsubjecttothe$17,000limit.(Provide 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-E 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-E, enter the total from
line 5 of Schedule 511-E.
Oklahoma Income Tax
(14a)
UsingForm511,line13,ndyourtaxintheTaxTable(pages28-39).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.
(14b)
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AGIaresubjecttoanadditional10%tax.Entertheadditional10%taxandentera
“2” in the box.
Recapture of the Oklahoma Affordable Housing Tax Credit - If under IRC Section 42, a portion of any federal low-income
housingcreditstakenonaqualiedprojectisrequiredtoberecapturedduringtherst10yearsafteraprojectisplaced
inservice,thetaxpayerclaimingOklahomaAffordableHousingTaxCreditswithrespecttosuchprojectshallalsobe
requiredtorecaptureaportionofsuchcredits.TheamountofOklahomaAffordableHousingTaxCreditssubjectto
recaptureisproportionallyequaltotheamountoffederallow-incomehousingcreditssubjecttorecapture.Enterthe
recaptured credit and enter a “3” in the box.
MakinganOklahomainstallmentpaymentpursuanttoIRCSection965(h)-Ifataxpayerelectedtomakeinstallment
paymentsoftaxduepursuanttotheprovisionsofsubsection(h)ofSection965oftheIRC,suchelectionmayalsoapply
to the payment of Oklahoma income tax, attributable to the income upon which such installment payments are based.
Enter the installment payment and enter a “4” in the box. Provideascheduleofthetaxcomputation.68OSSec.2368(K)
10
11
12
14
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 10
Child Care/Child Tax Credit
Complete line 15 unless your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). If your
Oklahoma AGI is less than your Federal AGI, complete Schedule 511-F to determine the amount to enter on line 15.
If your Federal AGI 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 additional child tax credit.
If your Federal AGI is greater than $100,000, no credit is allowed.
Earned Income Credit
Completeline16unlessyourOklahomaAGI(Form511,line7)islessthanyourFederalAGI(Form511,line1).Ifyour
OklahomaAGIislessthanyourFederalAGI,completeSchedule511-Gtodeterminetheamounttoenteronline16.
You are allowed a credit equal to 5% of the earned income credit allowed on your federal return. Provide a copy of your
federal return.
Credit for Tax Paid to Another State
If you receive income for personal services from another state, you must report the full amount of such income on your
Oklahoma return. If the other state also taxes the income, a credit is allowed on Form 511. Complete Oklahoma Form
511TXandfurnishacopyoftheotherstate(s)return,orFormW-2Gifthetaxingstatedoesnotallowareturntobeled
for gambling winnings (example: Mississippi).
Note: Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not
qualify to claim this credit based on the same income.
Other Credits
The amount of other credits as claimed on Form 511CR should be entered on this line. Enter in the box the number that
corresponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter “99” in the box.
See below for a list of the credits available on Form 511CR. You can obtain this form from our website at 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
creditsbeingdeniedbytheOTCpursuantto68OSSec.2357.1A-2.
Oklahoma Investment/New Jobs Credit
Provide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
ProvideForm567-A.
68OSSec.2357.22andRule710:50-15-81.
CreditforQualiedSoftwareorCybersecurityEmployees
ProvideForm566.
68OSSec.2357.405.
CreditforTourismDevelopmentorQualiedMediaProductionFacility
68OSSec.2357.34-2357.40.
Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit
68OSSec.2357.81.
CreditforQualiedRehabilitationExpenditures
68OSSec.2357.41andRule710:50-15-108.
SELECT LINE INSTRUCTIONS
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Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 11
Other Credits (continued)
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.
VolunteerFireghterCredit
ProvidetheFireghterTrainingAdvisoryCommittee’sForm.
68OSSec.2385.7andRule710:50-15-94.
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
Provide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
ProvideForm564.
68OSSec.2357.301&2357.304andRule710:50-15-109.
Credits for Employers in the Aerospace Sector
Provide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 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.
Credit for Venture Capital Investment
ProvideForm518-Aor518-B.
68OSSec.2357.7&8andRule710:50-15-77&78.
Oklahoma Affordable Housing Tax Credit
68OSSec.2357.403.
Credit for Employees in the Vehicle Manufacturing Industry
ProvideForm584.
68OSSec.2357.404andRule710:50-15-116.
Credits for Employers in the Vehicle Manufacturing Industry
ProvideForm585.
68OSSec.2357.404andRule710:50-15-116.
SELECT LINE INSTRUCTIONS
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 12
SELECT LINE INSTRUCTIONS
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 1/1/2020 through 12/31/2020 ......................
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 21 ......................................................................................................
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 14
to establish the use tax due based on your Federal AGI
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 1/1/2020 through 12/31/2020 ......
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 21 .....................................................................................................
1
3
4
5
2a
2b
* 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 our website at: tax.ok.gov.
21
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,
electronics,clothing,appliances,furniture,sportinggoodsandjewelry.Whenanout-of-stateretailerdoesnotcollect
Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser.
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14ormultiplyyourAGI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.
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
AGI.Theestimatedamountis0.056%(.00056)ofFederalAGI.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.
See Page 14 for the Oklahoma Use Tax Table
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 13
SELECT LINE INSTRUCTIONS
OKLAHOMA USE TAX TABLE
At least But less than
If Federal AGI
(Form 511, line 1) is:
Your Use Tax Amount is:
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 mulitplyFederalAGI
times0.00056
Oklahoma Estimated Tax Payments
Enter any payments you made on your estimated Oklahoma income tax for 2020. Include any overpayment from your
2019 return you applied to your 2020 estimated tax.
Ifatleast66.67%(ortwo-thirds)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 provide 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-Ifor2020,enteranyamountyoupaidwiththatform.
Credit for Property Tax Relief
Anyperson65yearsofageorolderoranytotallydisabledpersonwhoisheadofahousehold,aresidentofanddomi-
ciled 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occu-
pied during the preceding calendar year. The credit may not exceed $200. Claim must be made on Form 538-H.
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26
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SELECT LINE INSTRUCTIONS
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12/31/2020,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 provide 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, legally blind, disabled or Medicaid payments for nursing home care from January 1, 2020, to Decem-
ber 31, 2020. Persons who have received temporary assistance for needy families (TANF) for any month in the year of
2020 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 primary residence was damaged or destroyed in a natural disas-
terforwhichaPresidentialMajorDisasterDeclarationwasissued.Theamountofthecreditisthedifferencebetweenthe
advalorempropertytaxpaidonsuchpropertyinthetaxyearpriortothedamageordestructionandthetaxpaidtherst
year after the property is rebuilt or repaired. The primary residence must be repaired or rebuilt and used as the primary res-
idencenolaterthan36monthsafteranynaturaldisaster.Toclaimthiscredit,Form576mustbeprovidedwithyourreturn.
Placean“X”inthebox(es) to report any credit from Form 577 or Form 578.
If claiming the Refundable Coal Credit, provide Form 577. Any credits earned, but not used, based upon activity occur-
ring during the tax year will be refunded at 85% of the face amount of the credits. For any credit calculated, the credit al-
lowedisequalto75%oftheamountotherwiseprovided.Apass-throughentity(PTE)thatdoesnotleaclaimforadirect
refund will allocate the credit to one or more of its shareholders, partners or members.
If claiming the Refundable Credit for Electricity Generated by Zero-Emission Facilities, provide Form 578. Any credits
earned, but not used, based on electricity generated during the tax year may be refunded to the taxpayer at 85% of the
faceamountofthecredits.APTEthatdoesnotleaclaimforadirectrefundmayallocatethecredittooneormoreofits
shareholders, partners or members.
Donations (Original return only)
Schedule511-Hprovidesyouwiththeopportunitytomakeanancial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 appropri-
ate agency. Information regarding each organization, including the address to mail a donation if you are not receiving a
refund,isfoundunder‘Schedule511-H’onpages25and26.
Place the line number of the organization from Schedule 511-H in the box. If giving to more than one organization, put a
“99” in the box and attach the Schedule 511-H showing how you wish the donation 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6formoreinformation.
SupporttheOklahomaGeneralRevenueFundandPublicSchoolClassroomSupportFund(Originalreturnonly)
A donation to these Funds may be made on a tax due return. For information regarding these Funds, see Schedule 511-H
onpages25and26.
27
28
29
36
38
40
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 15
Underpayment of Estimated Tax Interest
Estimated tax payments were required during the year if your income tax liability exceeded your withholding by $500 or
more.Toavoidthe20%UnderpaymentofEstimatedTaxInterest,timelyledquarterlyestimatedtaxpaymentsandwith-
holding 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.
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 under-
payment of estimated tax interest on this line (line 41) 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 provide 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originalreturn,includinganyextensions,thetaxshownon
theamendedreturnisusedtodeterminetheamountofunderpayment.Iftheamendedreturnis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 21). 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comparablecontextintheIRC,exceptwhenspecicallyprovidedforintheOklahomaStatutesorrules.
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 excluded from your Oklahoma AGI 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 that invests in U.S. Government obligations, provide documentation from the mutual fund to substantiate
the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as FNMA and
GNMA does not qualify.
Note: The capital gain/loss from the sale of an U.S. Government obligation is exempt. Enter exempt gains on Schedule
511-A, line 11 and exempt losses on Schedule 511-B, line 8.
Social Security
SocialSecuritybenetsthatareincludedintheFederalAGIshallbesubtracted.Provide a copy of your federal return.
SELECT LINE INSTRUCTIONS
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SCHEDULE 511-A
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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
AGI. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A,
line 3. Provide 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,
except:
• RetirementbenetscontainingbothaFERSandaCSRScomponent,theCSRScomponentwillqualifyforthe
exclusion.
The FERS Annuity Supplement (as authorized by Chapter 84 of Title 5 of the United States Code) paid to certain
FERSretireesuntileligibleforsocialsecurityatage62,willqualifyfortheexclusion.
Providesubstantiation for the CSRS component or FERS Annuity Supplement, 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AGI.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
AGI.(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PensionandRetirementSystem,
The Oklahoma Police Pension and Retirement System,
The Employee retirement systems created by counties pursuant to 19 OS Sec. 951,
The Uniform Retirement System for Justices and Judges,
The Oklahoma Wildlife Conservation Department Retirement Fund,
The Oklahoma Employment Security Commission Retirement Plan, or
The Employee retirement systems created by municipalities pursuant to 11 OS Sec. 48-101.
Provide 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 termination of employment prior to your retirement or disability
does not qualify for the $10,000 retirement income exclusion. Generally, there is a “1” in box 7 of your Form 1099-R for this
type of distribution. This distribution may qualify for the “Other Retirement Income” exclusion on Schedule 511-A, line 6.
Other Retirement Income
Eachindividualmayexcludetheirretirementbenetsupto$10,000,butnottoexceedtheamountincludedintheFederal
AGI. 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Section408,
• AnemployeeannuityunderIRCSection403(a)or(b),UnitedStatesRetirementBondsunderIRCSection86,or
Lump-sum distributions from a retirement plan under IRC Section 402 (e).
Provide a copy of Form 1099-R or other documentation.
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U.S.RailroadRetirementBoardBenets
AllqualiedU.S.RailroadRetirementBoardbenetsthatareincludedintheFederalAGI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 derived from each Oklahoma property during the taxable year. Any depletion deduction allowable is the amount
so computed minus the federal depletion claimed. If Oklahoma options are exercised, the federal depletion not used due
tothe65%limitationmaynotbecarriedoverforOklahomapurposes.Acompletedetailedschedulebypropertymustbe
furnished.
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depletion.Ifdepletionisclaimedonaleasebonusandnoincome
is received as a result of non-producing properties, see Schedule 511-B, line 5.
If you have federal depletion being carried over into this year, see Schedule 511-B, line 5.
Oklahoma Net Operating Loss (NOL)
Entercarryover(s)frompreviousyears.Alsoenterthelossyear(s).Thelossyearreturnmustbeledtoestablishthe
Oklahoma NOL. 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supportthattheserequirementshave
beensatised.
Provide the following information for tax year 2020:
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, that describes the real estate upon which you maintained your
principal place of residence and that 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, that describes the real estate upon which you were employed or
performed work or received income and that was held by the United States of America in trust for a tribal member
or an Indian tribe or that was allotted or restricted Indian land during the tax year. Also a copy of employment
or payroll records that show you are employed on that Indian country or an explanation of your work on Indian
country; and
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 provided 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. Provide Federal Schedule D and Form
8949.
Oklahoma Capital Gain Deduction
You can deduct qualifying gains receiving capital treatment that are included in Federal AGI. “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.
SCHEDULE 511-A
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SCHEDULE 511-A
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Oklahoma Capital Gain Deduction (continued)
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
uninterrupted 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 owners
of such entity or business enterprise for a period of at least two uninterrupted years prior to the date of the sale.
ProvideForm561andacopyofyourFederalScheduleDandForm8949.
Income Tax Refund
Beginningtaxyear2016,ifyouitemizedyourdeductionsonyourfederalreturn,youwererequiredtoaddbackstateor
local income tax to calculate Oklahoma itemized deductions. The refund of such taxes included on your federal return
(Form 1040 or 1040-SR, Schedule 1, line 1) may be deducted.
Oklahoma Income Distributed by an Electing PTE
If you are a member, either directly or indirectly, of an electing PTE, subtract the Oklahoma income covered by the
electionpursuanttotheprovisionsofthePass-ThroughEntityActof2019(68OSSec2355.1P-1etseq.).Provide
aschedulelistingtheelectingPTE,federalidenticationnumber,federaltaxableincome(loss)andOklahoma
taxable income in Form 511, line 1 that is covered by the election pursuant to this Act. Provide a copy of the OTC
acknowledgement letter.
Miscellaneous: Other Subtractions
Enter in the box the appropriate number as listed below that 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:
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“4”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 AGI to arrive
at Oklahoma AGI that were not previously claimed under this heading “Miscellaneous: Other Subtractions.” Specify
type of subtraction and Oklahoma Statute authorizing the subtraction.
Provide a detailed explanation and verifying documents.
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SCHEDULE 511-B
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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
AGI.
1) Income from all bonds, notes or other obligations issued by the State of Oklahoma, the Oklahoma Capital
Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the
OklahomaTransportationAuthority(formerlyTurnpikeAuthority)isexemptfromOklahomaincometax.The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 exceptions are those obligations issued for the purpose of
providingnancingforprojectsfornonprotcorporations.Local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 (non-Oklahoma) that is exempt from federal
taxationissubjecttoOklahomaincometax.
Provide a schedule of all municipal interest received by source and amount. If the income is from a mutual fund that
invests in state and local government obligations, provide documentation from the mutual fund to substantiate the
percentage of income derived from obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/loss from the sale of the bond may also be exempt. The gain/loss from
the sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute
authorizing its issuance. Enter exempt gains on Schedule 511-A, line 11 and exempt losses on Schedule 511-B, line 8.
Out-of-State Losses
If you incurred losses from the operation of an out-of-state business, or from the rental or sale of out-of-state property, any
such losses must be added back to Federal AGI. This includes partnership losses and losses sustained by Subchapter S
Corporations attributable to other states.
Lump-Sum Distributions
Lump-sum distributions not included in the Federal AGI shall be added to the Federal AGI. Rollovers and IRA Conversions
are taxed in the same year as on the federal return. Provide 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 (NOL)
Enter carryover(s) included on Federal Form 1040 or 1040-SR. See “Net Operating 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 instructions for Schedule 511-A, line 8. A complete schedule by
property must be furnished.
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SCHEDULE 511-B
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RecaptureofContributionstoOklahoma529CollegeSavingsPlanandOklahomaDream529Account(s)
If an individual elects to take a rollover on a contribution within one year of the date of the contribution, for which
a deduction was taken on the previous year’s return, the amount of such rollover is included in income. As
used in this paragraph, “rollover” means the transfer of funds from the Oklahoma 529 College Savings Plan or
OklahomaDream 529 accounts to any other plan under IRC Section 529.
• Ifanindividualwhomakesanon-qualiedwithdrawalofcontributions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 AGI, do not include those earnings again on this line.
Oklahoma Loss Distributed by an Electing PTE
If you are a member, either directly or indirectly, of an electing PTE, add the Oklahoma loss covered by the election
pursuanttotheprovisionsofthePass-ThroughEntityActof2019(68OSSec2355.1P-1etseq.).Provide a schedule
listingtheelectingPTE,federalidenticationnumber,federaltaxableincome(loss)andOklahomataxablelossinForm
511, line 1 that is covered by the election pursuant to this Act. Provide a copy of the OTC acknowledgement letter.
Miscellaneous: Other Additions
Enter in the box the appropriate number as listed below that 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. Provide 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 depreciation on an accelerated basis on your Oklahoma
tax return in previous tax years (Schedule 511-C), the asset may be fully depreciated for Oklahoma purposes. Any
depreciation deducted on this year’s federal return, after the date the asset has been fully depreciated on your Oklahoma
return, must be added back to avoid a duplication of depreciation. Provide 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 purposes. For Oklahoma purposes, no depreciation expense
can be taken for this tax year on such property. Enter your pro-rata share of such depreciation. Include the partnership’s
or corporation’s name and ID number.
Enterthenumber“4”ifthefollowingapplies:
You will have an amount on this line if a PTE, 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 PTE’s name and ID number.
Enterthenumber“5”ifthefollowingapplies:
Enter any additions not previously claimed. Provide a statement of explanation specifying the type of addition and
Oklahoma Statute authorizing the addition, and verifying documents.
SCHEDULE 511-C
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AGI.Retiredmilitarysee
instructions for Schedule 511-A, line 4.
Qualifying Disability Deduction
If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred
to modify a motor vehicle, home, or work place necessary to compensate for the disability. Provide a schedule detailing
the expenses incurred and a description of the physical disability with documentation regarding the Social Security Admin-
istration recognition and/or allowance of this expense.
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SCHEDULE 511-C
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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 ex-
penses, attorney fees and expenses that are directly related to the legal process of adoption of a child. Provide a sched-
ule 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 Okla-
homaDream 529 accounts plus any contributions to such accounts for prior tax years after December 31, 2004, that 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contributionmustbereducedbytheamountoftherolloverornon-qualiedwithdrawal.Innoeventcan
thisdeductionexceed$10,000($20,000onajointreturn)pertaxyear.Anyamountofacontributionthatisnotdeducted
intheyearforwhichthecontributionismademaybecarriedforwardasadeductionfromincomeforthesucceeding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. Provide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.
Note: For information on setting up an Oklahoma 529 College Savings Plan, visit the following website: www.ok4saving.org
orcall(877)654-7284.ForinformationonsettingupanOklahomaDream529account,contactyournancialadvisor.
DeductionforProvidingFosterCare
Ifyoucontractwithachild-placingagency,asdenedin10OSSec.402,youmayqualifytodeductupto$5,000for
expenses incurred providing foster care. To qualify to deduct $5,000, you must have been under contract and providing
care for at least six months, regardless of the tax year during which the care occurs. If you were under contract and pro-
viding care for less than six months of the tax year, you may only claim a monthly pro rata share of the $5,000 deduction.
Marriedpersonslingseparatelyinayearinwhichtheycouldhaveledajointreturnmayeachclaimonlyone-halfofthe
deductionthatwouldhavebeenallowedforajointreturn.
Miscellaneous: Other Adjustments
Enter in the box the appropriate number as listed below that 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 Okla-
homa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providedaspartoftheled
return. This is not on your W-2. Provide 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providedaspartoftheledreturn.Thisis
not on your W-2. Provide a copy of your federal return.
Note: If you took a Health/Medical Savings Account Deduction to arrive at Federal AGI, you cannot take a deduction on
this line.
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SCHEDULE 511-C
Miscellaneous: Other Adjustments (continued)
Enterthenumber“2”ifthefollowingapplies:
Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facilities may exclude
15%oftheirinvestmentinaneworexpandedagriculturalcommodityprocessingfacilitylocatedwithinOklahoma(68OS
Sec.2358).Agriculturalcommodityprocessingfacilitymeansbuildings,structures,xturesandimprovementsusedor
operated primarily for the processing or production of agricultural commodities to marketable products. The investment
is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable
income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period
not to exceed six years.
Aschedulemustbeprovided showing the type of investment(s), the date placed in service, and the cost. If the total ex-
clusion available is not used, a copy of the schedule must be provided in the carryover year and show the total exclusion
available, the amount previously used and amount available in the carryover year. If the exclusion is through a partnership
or S corporation, the schedule must also include the partnership’s or S corporation’s name, federal ID number and your
pro-rata share of the exclusion.
Enterthenumber“3”ifthefollowingapplies:
DepreciationAdjustmentforSwineorPoultryProducers: Individuals who are swine or poultry producers may deduct
depreciation on an accelerated basis for new construction or expansion costs. The same depreciation method elected for
federal income tax purposes will be used, except the assets will be deemed to have a seven-year life. Any depreciation
deduction allowable is the amount so computed minus the federal depreciation claimed. Provide a copy of the federal
depreciation schedule and a computation of the accelerated Oklahoma depreciation.
Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted
on your federal return, see Schedule 511-B, line 8.
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.Provide 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 par-
ticipation in the Oklahoma Police Corps Program, that is included in your Federal AGI. The Oklahoma Police Corps was
established under 47 OS Sec. 2-140.1 through 2-140.11. Provide 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. Provide 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
Consultation 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. Provideacopyofthewritten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. Provide 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.
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SCHEDULE 511-C
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Miscellaneous: Other Adjustments (continued)
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technician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AGI.
Enterthenumber“11”ifthefollowingapplies:
CompetitiveLivestockShowAward:Youmaydeductanypaymentoflessthan$600receivedasanawardforparticipa-
tion in a competitive livestock show event if such award is included in your Federal AGI. You must be able to substantiate
this deduction upon request.
Enterthenumber“12”ifthefollowingapplies:
Home-buyer Savings Account Deduction: Oklahoma residents may deduct amounts contributed to home-buyer savings
accounts, and the interest earned on these accounts will be excluded from Oklahoma taxable income. The amount eligible
fordeductionis$5,000foranaccountholderwholesanindividualtaxreturn,or$10,000forjointaccountholderswho
leajointtaxreturn.Thetotalamountofprincipaldeductedandearningsexcludedcannotexceed$50,000.Provide
Form 588 to support amount claimed.
Enterthenumber“13”ifthefollowingapplies:
IndianEmploymentExclusion:AllqualiedwagesequaltotheFederalIndianEmploymentCredit,setforthinIRCSection
45A, shall be deducted from taxable income. Deduct on your Oklahoma return, an amount equal to the reduction of salaries
and wages reported on your federal return as a result of your Form 8845 “Indian Employment Credit”. The deduction shall
only be permitted for the tax years in which the federal credit is allowed, even if not used in such year because of your tax
liability limit. Provide a copy of the federal return, Form 8845 and if applicable, Form 3800.
If the exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and ID number and
your pro-rata share of the exclusion.
SCHEDULE 511-D
Complete Schedule 511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized
deductions from your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may
not be used to calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are lim-
itedto,andmaynotexceed,$17,000.Charitablecontributionsandmedicalexpensesarenotsubjecttothe$17,000limit.
(Provide a copy of your Federal Schedule A.)
Note: If you claimed itemized deductions on your federal return, you must claim itemized deductions on your Oklahoma
return. To claim the Oklahoma standard deduction, you must claim the standard deduction on your federal return.
SCHEDULE 511-E
Complete Schedule 511-E if you have out-of-state income (Form 511, line 4). Your exemptions and deductions must be
proratedontheratioofOklahomaAGItoFederalAGIreducedbyallowableadjustmentexceptout-of-stateincome.Ifyou
claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule.
Deductions
• Standard Deduction:
If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 1.
Ifyourlingstatusis“single”or“marriedlingseparate”,yourOklahomastandarddeductionis$6,350.
Ifyourlingstatusis“headofhousehold”, your Oklahoma standard deduction is $9,350.
Ifyourlingstatusis“marriedlingjoint”or“qualifyingwidow(er)”, your Oklahoma standard deduction is $12,700.
Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.
• Itemized Deductions:
If you claimed itemized deductions on your federal return, enter the amount from Schedule 511-D, line 11.
Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed on the top of the return.
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SCHEDULE 511-F
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Complete Schedule 511-F if your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). Your
Oklahoma child care/child tax credit must be prorated.
Child Care/Child Tax Credit
If your Federal AGI 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 income 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
additional child tax credit.
If your Federal AGI is greater than $100,000, no credit is allowed.
Provide a copy of your federal return and, if applicable, the Federal Child Care Credit schedule.
SCHEDULE 511-G
Complete Schedule 511-G if your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). Your
Oklahoma earned income credit must be prorated.
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. Provide a copy of your federal return.
SCHEDULE 511-H
Schedule511-HprovidesyouwiththeopportunitytomakeanancialgiftfromyourrefundtoavarietyofOklahoma
organizations.
PlacethelinenumberoftheorganizationfromSchedule511-Hintheboxatline36ofForm511.Ifyougivetomorethan
oneorganization,puta“99”intheboxatline36ofForm511.
1-SupportforProgramsforVolunteerstoActasCourtAppointedSpecialAdvocatesforAbusedorNeglected
Children
You may donate from your tax refund to support programs for volunteers to act as Court Appointed Special Advocates for
abused or neglected children. Donations will be placed in the Income Tax Checkoff Revolving Fund for Court Appointed
SpecialAdvocates.Monieswillbeexpendedbythe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
CASAAssociation,Inc.,P.O.Box54946,OklahomaCity,OK73154.
2- Indigent Veteran Burial Program
You may donate from your tax refund to support the Oklahoma Department of Veterans Affairs Indigent Veteran Burial
Program. Monies will be expended by the Oklahoma Department of Veterans Affairs to provide reimbursement to a cemetery
or funeral home for costs incurred burying an indigent veteran; provided, the maximum reimbursement shall not exceed
$500 per veteran. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Department of
VeteransAffairs,P.O.Box53067,OklahomaCity,OK73152.
3-SupporttheOklahomaGeneralRevenueFund
You may donate from your tax refund to support the General Revenue Fund of the State of Oklahoma. Appropriation of such
fundswillbesubjecttotheprovisionsofSection23ofArticleXoftheOklahomaConstitution.ExpendituresfromtheFund
willbemadeuponwarrantsissuedbytheStateTreasureragainstclaimsledasprescribedbylawwiththeDirectorofthe
OfceofManagementandEnterpriseServicesforapprovalandpayment.
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SCHEDULE 511-H
4- Oklahoma Emergency Responders Assistance Program
You may donate from your tax refund to support the Oklahoma Emergency Responders Assistance Program. Monies will
be expended by the Department of Public Safety for the purpose of providing grants to the Program for post critical incident
caretoallemergencyrstrespondersandtheirfamilieswhoareexperiencingemotionaltrauma.Ifyouarenotreceivinga
refund, you may still donate. Mail your contribution to: Oklahoma Department of Public Safety, Finance Department, Re:
OklahomaEmergencyRespondersAssistanceProgram,P.O.Box11415,OklahomaCity,OK73136-0415.
5- Support of Folds of Honor Scholarship Program
You may donate from your tax refund to support the Folds of Honor Foundation. Folds of Honor is a 501(c)(3) charitable
organization that provides scholarships for K through 12 and post-secondary education for children and spouses of military
service men and women fallen or disabled while serving on active duty. If you are not receiving a refund, you may still donate
to Folds of Honor. Mail your contribution to: Folds of Honor Foundation, 5800 North Patriot Drive, Owasso, OK 74055.
6-SupporttheWildlifeDiversityFund
Youmaydonatefromyourtaxrefundtosupporthelpingconserverareordecliningshandwildlifealongwithcommon
speciesnothuntedorshed.DonationstotheOklahomaDepartmentofWildlifeConservation’sWildlifeDiversityprogram
supportseldsurveysofanimalsconsideredtobeofgreatestconservationneed,aswellaseducationalwildlifeprograms
for all Oklahomans. Tax deductible donations to the Wildlife Diversity Fund also can be made at www.wildlifedepartment.
com orbymail:P.O.Box53465,OklahomaCity,Oklahoma73152.
7- Support of Programs for Regional Food Banks in Oklahoma
You may donate from your tax refund to support 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. Mail your contribution to: Oklahoma Department of Human Services, Revenue
Processing Unit, Re: Programs for OK Food Banks, P.O. Box 248893, Oklahoma City, OK 73124.
8-PublicSchoolClassroomSupportFund
You may donate from your tax refund to support the Public School Classroom Support Revolving Fund. It 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LincolnBoulevard,Room415,OklahomaCity,
OK 73105-4599.
9-OklahomaPetOverpopulationFund
You may donate from your tax refund to support the Oklahoma Pet Overpopulation Fund. Monies placed in this Fund will
be expended for the purpose of developing educational programs on pet overpopulation and for implementing spay/neuter
efforts in this state. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Department of
Agriculture, Food and Forestry, Animal Industry Division, 2800 North Lincoln Blvd., Oklahoma City, OK 73105.
10- Support the Oklahoma AIDS Care Fund
You may donate from your tax refund to support the Oklahoma AIDS Care Fund. Monies will be expended by the
Department of Human Services for the purpose of providing grants to the Fund for purposes of emergency assistance,
advocacy, education, prevention and collaboration with other entities. If you are not receiving a refund, you may still donate.
Mail your contribution to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: OK Aids Care Fund, PO
Box 248893, Oklahoma City, OK 73124.
11-OklahomaSilverHairedLegislatureandAlumniAssociationPrograms
You may donate from your tax refund to support the Oklahoma Silver Haired Legislature and their Alumni Association
activities. The Oklahoma Silver Haired Legislature was created in 1981 as a forum to educate senior citizens in the
legislative process and to highlight the needs of older persons to the Oklahoma State Legislature. Monies generated from
donations will be used to fund expenses of the Silver Haired Legislators, training sessions, interim studies and advocacy
activities. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Silver Haired
Legislature and Alumni, P.O. Box 25352, Oklahoma City, OK 73125.
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 26
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 27
SCHEDULE 511-I
CompleteSchedule511-Iifyouarelinganamendedreturn.Ifadditionalspaceisneededtoexplainthechanges,provide
a separate schedule.
Place an “X” in the “Amended Return” checkbox 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refundpreviouslyreceivedoroverpaymentapplied
on line 32.
Note:Seepage6forspecicinstructionsonlingamendedreturns.
WHEN YOU ARE FINISHED
Important:IfyoulloutanyportionoftheSchedules511-Athrough511-IorForm538-S,youarerequiredtoprovidethose
pages with your return. Failure to include the pages will result in a delay of your refund.
• If you owe taxes, provide a check or money order payable to “Oklahoma Tax Commission”. Do not send cash.
• For information regarding electronic payment methods, visit our website at tax.ok.gov.
• Provide W-2s, 1099s or other withholding statements to substantiate withholding.
• For amended returns, if you marked “yes” on Schedule 511-I, provide a copy of the federal 1040X or 1045, and a copy
oftheIRS“StatementofAdjustment”orotherIRSdocumentationtoverifyapprovalofthefederalamendment.
Donotstapleyourreturn. Use a paper clip if necessary.
• Math errors are the most common cause of a refund delay. Double check your calculations.
• Afterling,ifyouhaveanyquestionsregardingyourrefund,contactusat(405)521-3160.
• Do not provide any correspondence other than those documents and schedules required for your return.
• Mail your return, along with any payment due, to:
Oklahoma Tax Commission - Income Tax
POBox26800
OklahomaCity,OK73126-0800
2020 OKLAHOMA INCOME TAX TABLE
Schedule 511-H
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 39.
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 14,750 548 381
14,750 14,800 550 384
14,800 14,850 553 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
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 28
2020 OKLAHOMA INCOME TAX TABLE
And you are:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
And you are:
And you are:
9,000 9,050 263 136
9,050 9,100 265 137
9,100 9,150 268 139
9,150 9,200 270 140
9,200 9,250 273 142
9,250 9,300 275 143
9,300 9,350 278 145
9,350 9,400 280 146
9,400 9,450 283 148
9,450 9,500 285 149
9,500 9,550 288 151
9,550 9,600 290 152
9,600 9,650 293 154
9,650 9,700 295 155
9,700 9,750 298 157
9,750 9,800 300 158
9,800 9,850 303 160
9,850 9,900 305 162
9,900 9,950 308 164
9,950 10,000 310 166
10,000 10,050 313 168
10,050 10,100 315 170
10,100 10,150 318 172
10,150 10,200 320 174
10,200 10,250 323 176
10,250 10,300 325 178
10,300 10,350 328 180
10,350 10,400 330 182
10,400 10,450 333 184
10,450 10,500 335 186
10,500 10,550 338 188
10,550 10,600 340 190
10,600 10,650 343 192
10,650 10,700 345 194
10,700 10,750 348 196
10,750 10,800 350 198
10,800 10,850 353 200
10,850 10,900 355 202
10,900 10,950 358 204
10,950 11,000 360 206
11,000 11,050 363 208
11,050 11,100 365 210
11,100 11,150 368 212
11,150 11,200 370 214
11,200 11,250 373 216
11,250 11,300 375 218
11,300 11,350 378 220
11,350 11,400 380 222
11,400 11,450 383 224
11,450 11,500 385 226
11,500 11,550 388 228
11,550 11,600 390 230
11,600 11,650 393 232
11,650 11,700 395 234
11,700 11,750 398 236
11,750 11,800 400 238
11,800 11,850 403 240
11,850 11,900 405 242
11,900 11,950 408 244
11,950 12,000 410 246
12,000 12,050 413 248
12,050 12,100 415 250
12,100 12,150 418 252
12,150 12,200 420 254
12,200 12,250 423 256
12,250 12,300 425 259
12,300 12,350 428 261
12,350 12,400 430 264
12,400 12,450 433 266
12,450 12,500 435 269
12,500 12,550 438 271
12,550 12,600 440 274
12,600 12,650 443 276
12,650 12,700 445 279
12,700 12,750 448 281
12,750 12,800 450 284
12,800 12,850 453 286
12,850 12,900 455 289
12,900 12,950 458 291
12,950 13,000 460 294
13,000 13,050 463 296
13,050 13,100 465 299
13,100 13,150 468 301
13,150 13,200 470 304
13,200 13,250 473 306
13,250 13,300 475 309
13,300 13,350 478 311
13,350 13,400 480 314
13,400 13,450 483 316
13,450 13,500 485 319
13,500 13,550 488 321
13,550 13,600 490 324
13,600 13,650 493 326
13,650 13,700 495 329
13,700 13,750 498 331
13,750 13,800 500 334
13,800 13,850 503 336
13,850 13,900 505 339
13,900 13,950 508 341
13,950 14,000 510 344
14,000 14,050 513 346
14,050 14,100 515 349
14,100 14,150 518 351
14,150 14,200 520 354
14,200 14,250 523 356
14,250 14,300 525 359
14,300 14,350 528 361
14,350 14,400 530 364
14,400 14,450 533 366
14,450 14,500 535 369
14,500 14,550 538 371
14,550 14,600 540 374
14,600 14,650 543 376
14,650 14,700 545 379
14,700 14,750 548 381
14,750 14,800 550 384
14,800 14,850 553 386
14,850 14,900 555 389
14,900 14,950 558 391
14,950 15,000 560 394
$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:
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 8,900 255 131
8,900 8,950 258 133
8,950 9,000 260 134
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 29
$6,000
2020 OKLAHOMA INCOME TAX TABLE
$16,000
$17,000
$19,000
$20,000
$21,000
$22,000
$23,000
21,000 21,050 863 696
21,050 21,100 865 699
21,100 21,150 868 701
21,150 21,200 870 704
21,200 21,250 873 706
21,250 21,300 875 709
21,300 21,350 878 711
21,350 21,400 880 714
21,400 21,450 883 716
21,450 21,500 885 719
21,500 21,550 888 721
21,550 21,600 890 724
21,600 21,650 893 726
21,650 21,700 895 729
21,700 21,750 898 731
21,750 21,800 900 734
21,800 21,850 903 736
21,850 21,900 905 739
21,900 21,950 908 741
21,950 22,000 910 744
22,000 22,050 913 746
22,050 22,100 915 749
22,100 22,150 918 751
22,150 22,200 920 754
22,200 22,250 923 756
22,250 22,300 925 759
22,300 22,350 928 761
22,350 22,400 930 764
22,400 22,450 933 766
22,450 22,500 935 769
22,500 22,550 938 771
22,550 22,600 940 774
22,600 22,650 943 776
22,650 22,700 945 779
22,700 22,750 948 781
22,750 22,800 950 784
22,800 22,850 953 786
22,850 22,900 955 789
22,900 22,950 958 791
22,950 23,000 960 794
23,000 23,050 963 796
23,050 23,100 965 799
23,100 23,150 968 801
23,150 23,200 970 804
23,200 23,250 973 806
23,250 23,300 975 809
23,300 23,350 978 811
23,350 23,400 980 814
23,400 23,450 983 816
23,450 23,500 985 819
23,500 23,550 988 821
23,550 23,600 990 824
23,600 23,650 993 826
23,650 23,700 995 829
23,700 23,750 998 831
23,750 23,800 1,000 834
23,800 23,850 1,003 836
23,850 23,900 1,005 839
23,900 23,950 1,008 841
23,950 24,000 1,010 844
15,000 15,050 563 396
15,050 15,100 565 399
15,100 15,150 568 401
15,150 15,200 570 404
15,200 15,250 573 406
15,250 15,300 575 409
15,300 15,350 578 411
15,350 15,400 580 414
15,400 15,450 583 416
15,450 15,500 585 419
15,500 15,550 588 421
15,550 15,600 590 424
15,600 15,650 593 426
15,650 15,700 595 429
15,700 15,750 598 431
15,750 15,800 600 434
15,800 15,850 603 436
15,850 15,900 605 439
15,900 15,950 608 441
15,950 16,000 610 444
16,000 16,050 613 446
16,050 16,100 615 449
16,100 16,150 618 451
16,150 16,200 620 454
16,200 16,250 623 456
16,250 16,300 625 459
16,300 16,350 628 461
16,350 16,400 630 464
16,400 16,450 633 466
16,450 16,500 635 469
16,500 16,550 638 471
16,550 16,600 640 474
16,600 16,650 643 476
16,650 16,700 645 479
16,700 16,750 648 481
16,750 16,800 650 484
16,800 16,850 653 486
16,850 16,900 655 489
16,900 16,950 658 491
16,950 17,000 660 494
17,000 17,050 663 496
17,050 17,100 665 499
17,100 17,150 668 501
17,150 17,200 670 504
17,200 17,250 673 506
17,250 17,300 675 509
17,300 17,350 678 511
17,350 17,400 680 514
17,400 17,450 683 516
17,450 17,500 685 519
17,500 17,550 688 521
17,550 17,600 690 524
17,600 17,650 693 526
17,650 17,700 695 529
17,700 17,750 698 531
17,750 17,800 700 534
17,800 17,850 703 536
17,850 17,900 705 539
17,900 17,950 708 541
17,950 18,000 710 544
18,000 18,050 713 546
18,050 18,100 715 549
18,100 18,150 718 551
18,150 18,200 720 554
18,200 18,250 723 556
18,250 18,300 725 559
18,300 18,350 728 561
18,350 18,400 730 564
18,400 18,450 733 566
18,450 18,500 735 569
18,500 18,550 738 571
18,550 18,600 740 574
18,600 18,650 743 576
18,650 18,700 745 579
18,700 18,750 748 581
18,750 18,800 750 584
18,800 18,850 753 586
18,850 18,900 755 589
18,900 18,950 758 591
18,950 19,000 760 594
19,000 19,050 763 596
19,050 19,100 765 599
19,100 19,150 768 601
19,150 19,200 770 604
19,200 19,250 773 606
19,250 19,300 775 609
19,300 19,350 778 611
19,350 19,400 780 614
19,400 19,450 783 616
19,450 19,500 785 619
19,500 19,550 788 621
19,550 19,600 790 624
19,600 19,650 793 626
19,650 19,700 795 629
19,700 19,750 798 631
19,750 19,800 800 634
19,800 19,850 803 636
19,850 19,900 805 639
19,900 19,950 808 641
19,950 20,000 810 644
20,000 20,050 813 646
20,050 20,100 815 649
20,100 20,150 818 651
20,150 20,200 820 654
20,200 20,250 823 656
20,250 20,300 825 659
20,300 20,350 828 661
20,350 20,400 830 664
20,400 20,450 833 666
20,450 20,500 835 669
20,500 20,550 838 671
20,550 20,600 840 674
20,600 20,650 843 676
20,650 20,700 845 679
20,700 20,750 848 681
20,750 20,800 850 684
20,800 20,850 853 686
20,850 20,900 855 689
20,900 20,950 858 691
20,950 21,000 860 694
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 30
$18,000$15,000
2020 OKLAHOMA INCOME TAX TABLE
$25,000
$26,000
$28,000
$29,000
$30,000
$31,000
$32,000
24,000 24,050 1,013 846
24,050 24,100 1,015 849
24,100 24,150 1,018 851
24,150 24,200 1,020 854
24,200 24,250 1,023 856
24,250 24,300 1,025 859
24,300 24,350 1,028 861
24,350 24,400 1,030 864
24,400 24,450 1,033 866
24,450 24,500 1,035 869
24,500 24,550 1,038 871
24,550 24,600 1,040 874
24,600 24,650 1,043 876
24,650 24,700 1,045 879
24,700 24,750 1,048 881
24,750 24,800 1,050 884
24,800 24,850 1,053 886
24,850 24,900 1,055 889
24,900 24,950 1,058 891
24,950 25,000 1,060 894
25,000 25,050 1,063 896
25,050 25,100 1,065 899
25,100 25,150 1,068 901
25,150 25,200 1,070 904
25,200 25,250 1,073 906
25,250 25,300 1,075 909
25,300 25,350 1,078 911
25,350 25,400 1,080 914
25,400 25,450 1,083 916
25,450 25,500 1,085 919
25,500 25,550 1,088 921
25,550 25,600 1,090 924
25,600 25,650 1,093 926
25,650 25,700 1,095 929
25,700 25,750 1,098 931
25,750 25,800 1,100 934
25,800 25,850 1,103 936
25,850 25,900 1,105 939
25,900 25,950 1,108 941
25,950 26,000 1,110 944
26,000 26,050 1,113 946
26,050 26,100 1,115 949
26,100 26,150 1,118 951
26,150 26,200 1,120 954
26,200 26,250 1,123 956
26,250 26,300 1,125 959
26,300 26,350 1,128 961
26,350 26,400 1,130 964
26,400 26,450 1,133 966
26,450 26,500 1,135 969
26,500 26,550 1,138 971
26,550 26,600 1,140 974
26,600 26,650 1,143 976
26,650 26,700 1,145 979
26,700 26,750 1,148 981
26,750 26,800 1,150 984
26,800 26,850 1,153 986
26,850 26,900 1,155 989
26,900 26,950 1,158 991
26,950 27,000 1,160 994
27,000 27,050 1,163 996
27,050 27,100 1,165 999
27,100 27,150 1,168 1,001
27,150 27,200 1,170 1,004
27,200 27,250 1,173 1,006
27,250 27,300 1,175 1,009
27,300 27,350 1,178 1,011
27,350 27,400 1,180 1,014
27,400 27,450 1,183 1,016
27,450 27,500 1,185 1,019
27,500 27,550 1,188 1,021
27,550 27,600 1,190 1,024
27,600 27,650 1,193 1,026
27,650 27,700 1,195 1,029
27,700 27,750 1,198 1,031
27,750 27,800 1,200 1,034
27,800 27,850 1,203 1,036
27,850 27,900 1,205 1,039
27,900 27,950 1,208 1,041
27,950 28,000 1,210 1,044
28,000 28,050 1,213 1,046
28,050 28,100 1,215 1,049
28,100 28,150 1,218 1,051
28,150 28,200 1,220 1,054
28,200 28,250 1,223 1,056
28,250 28,300 1,225 1,059
28,300 28,350 1,228 1,061
28,350 28,400 1,230 1,064
28,400 28,450 1,233 1,066
28,450 28,500 1,235 1,069
28,500 28,550 1,238 1,071
28,550 28,600 1,240 1,074
28,600 28,650 1,243 1,076
28,650 28,700 1,245 1,079
28,700 28,750 1,248 1,081
28,750 28,800 1,250 1,084
28,800 28,850 1,253 1,086
28,850 28,900 1,255 1,089
28,900 28,950 1,258 1,091
28,950 29,000 1,260 1,094
29,000 29,050 1,263 1,096
29,050 29,100 1,265 1,099
29,100 29,150 1,268 1,101
29,150 29,200 1,270 1,104
29,200 29,250 1,273 1,106
29,250 29,300 1,275 1,109
29,300 29,350 1,278 1,111
29,350 29,400 1,280 1,114
29,400 29,450 1,283 1,116
29,450 29,500 1,285 1,119
29,500 29,550 1,288 1,121
29,550 29,600 1,290 1,124
29,600 29,650 1,293 1,126
29,650 29,700 1,295 1,129
29,700 29,750 1,298 1,131
29,750 29,800 1,300 1,134
29,800 29,850 1,303 1,136
29,850 29,900 1,305 1,139
29,900 29,950 1,308 1,141
29,950 30,000 1,310 1,144
30,000 30,050 1,313 1,146
30,050 30,100 1,315 1,149
30,100 30,150 1,318 1,151
30,150 30,200 1,320 1,154
30,200 30,250 1,323 1,156
30,250 30,300 1,325 1,159
30,300 30,350 1,328 1,161
30,350 30,400 1,330 1,164
30,400 30,450 1,333 1,166
30,450 30,500 1,335 1,169
30,500 30,550 1,338 1,171
30,550 30,600 1,340 1,174
30,600 30,650 1,343 1,176
30,650 30,700 1,345 1,179
30,700 30,750 1,348 1,181
30,750 30,800 1,350 1,184
30,800 30,850 1,353 1,186
30,850 30,900 1,355 1,189
30,900 30,950 1,358 1,191
30,950 31,000 1,360 1,194
31,000 31,050 1,363 1,196
31,050 31,100 1,365 1,199
31,100 31,150 1,368 1,201
31,150 31,200 1,370 1,204
31,200 31,250 1,373 1,206
31,250 31,300 1,375 1,209
31,300 31,350 1,378 1,211
31,350 31,400 1,380 1,214
31,400 31,450 1,383 1,216
31,450 31,500 1,385 1,219
31,500 31,550 1,388 1,221
31,550 31,600 1,390 1,224
31,600 31,650 1,393 1,226
31,650 31,700 1,395 1,229
31,700 31,750 1,398 1,231
31,750 31,800 1,400 1,234
31,800 31,850 1,403 1,236
31,850 31,900 1,405 1,239
31,900 31,950 1,408 1,241
31,950 32,000 1,410 1,244
32,000 32,050 1,413 1,246
32,050 32,100 1,415 1,249
32,100 32,150 1,418 1,251
32,150 32,200 1,420 1,254
32,200 32,250 1,423 1,256
32,250 32,300 1,425 1,259
32,300 32,350 1,428 1,261
32,350 32,400 1,430 1,264
32,400 32,450 1,433 1,266
32,450 32,500 1,435 1,269
32,500 32,550 1,438 1,271
32,550 32,600 1,440 1,274
32,600 32,650 1,443 1,276
32,650 32,700 1,445 1,279
32,700 32,750 1,448 1,281
32,750 32,800 1,450 1,284
32,800 32,850 1,453 1,286
32,850 32,900 1,455 1,289
32,900 32,950 1,458 1,291
32,950 33,000 1,460 1,294
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 31
$24,000 $27,000
2020 OKLAHOMA INCOME TAX TABLE
$34,000
$35,000
$37,000
$38,000
$39,000
$40,000
$41,000
33,000 33,050 1,463 1,296
33,050 33,100 1,465 1,299
33,100 33,150 1,468 1,301
33,150 33,200 1,470 1,304
33,200 33,250 1,473 1,306
33,250 33,300 1,475 1,309
33,300 33,350 1,478 1,311
33,350 33,400 1,480 1,314
33,400 33,450 1,483 1,316
33,450 33,500 1,485 1,319
33,500 33,550 1,488 1,321
33,550 33,600 1,490 1,324
33,600 33,650 1,493 1,326
33,650 33,700 1,495 1,329
33,700 33,750 1,498 1,331
33,750 33,800 1,500 1,334
33,800 33,850 1,503 1,336
33,850 33,900 1,505 1,339
33,900 33,950 1,508 1,341
33,950 34,000 1,510 1,344
34,000 34,050 1,513 1,346
34,050 34,100 1,515 1,349
34,100 34,150 1,518 1,351
34,150 34,200 1,520 1,354
34,200 34,250 1,523 1,356
34,250 34,300 1,525 1,359
34,300 34,350 1,528 1,361
34,350 34,400 1,530 1,364
34,400 34,450 1,533 1,366
34,450 34,500 1,535 1,369
34,500 34,550 1,538 1,371
34,550 34,600 1,540 1,374
34,600 34,650 1,543 1,376
34,650 34,700 1,545 1,379
34,700 34,750 1,548 1,381
34,750 34,800 1,550 1,384
34,800 34,850 1,553 1,386
34,850 34,900 1,555 1,389
34,900 34,950 1,558 1,391
34,950 35,000 1,560 1,394
35,000 35,050 1,563 1,396
35,050 35,100 1,565 1,399
35,100 35,150 1,568 1,401
35,150 35,200 1,570 1,404
35,200 35,250 1,573 1,406
35,250 35,300 1,575 1,409
35,300 35,350 1,578 1,411
35,350 35,400 1,580 1,414
35,400 35,450 1,583 1,416
35,450 35,500 1,585 1,419
35,500 35,550 1,588 1,421
35,550 35,600 1,590 1,424
35,600 35,650 1,593 1,426
35,650 35,700 1,595 1,429
35,700 35,750 1,598 1,431
35,750 35,800 1,600 1,434
35,800 35,850 1,603 1,436
35,850 35,900 1,605 1,439
35,900 35,950 1,608 1,441
35,950 36,000 1,610 1,444
36,000 36,050 1,613 1,446
36,050 36,100 1,615 1,449
36,100 36,150 1,618 1,451
36,150 36,200 1,620 1,454
36,200 36,250 1,623 1,456
36,250 36,300 1,625 1,459
36,300 36,350 1,628 1,461
36,350 36,400 1,630 1,464
36,400 36,450 1,633 1,466
36,450 36,500 1,635 1,469
36,500 36,550 1,638 1,471
36,550 36,600 1,640 1,474
36,600 36,650 1,643 1,476
36,650 36,700 1,645 1,479
36,700 36,750 1,648 1,481
36,750 36,800 1,650 1,484
36,800 36,850 1,653 1,486
36,850 36,900 1,655 1,489
36,900 36,950 1,658 1,491
36,950 37,000 1,660 1,494
37,000 37,050 1,663 1,496
37,050 37,100 1,665 1,499
37,100 37,150 1,668 1,501
37,150 37,200 1,670 1,504
37,200 37,250 1,673 1,506
37,250 37,300 1,675 1,509
37,300 37,350 1,678 1,511
37,350 37,400 1,680 1,514
37,400 37,450 1,683 1,516
37,450 37,500 1,685 1,519
37,500 37,550 1,688 1,521
37,550 37,600 1,690 1,524
37,600 37,650 1,693 1,526
37,650 37,700 1,695 1,529
37,700 37,750 1,698 1,531
37,750 37,800 1,700 1,534
37,800 37,850 1,703 1,536
37,850 37,900 1,705 1,539
37,900 37,950 1,708 1,541
37,950 38,000 1,710 1,544
38,000 38,050 1,713 1,546
38,050 38,100 1,715 1,549
38,100 38,150 1,718 1,551
38,150 38,200 1,720 1,554
38,200 38,250 1,723 1,556
38,250 38,300 1,725 1,559
38,300 38,350 1,728 1,561
38,350 38,400 1,730 1,564
38,400 38,450 1,733 1,566
38,450 38,500 1,735 1,569
38,500 38,550 1,738 1,571
38,550 38,600 1,740 1,574
38,600 38,650 1,743 1,576
38,650 38,700 1,745 1,579
38,700 38,750 1,748 1,581
38,750 38,800 1,750 1,584
38,800 38,850 1,753 1,586
38,850 38,900 1,755 1,589
38,900 38,950 1,758 1,591
38,950 39,000 1,760 1,594
39,000 39,050 1,763 1,596
39,050 39,100 1,765 1,599
39,100 39,150 1,768 1,601
39,150 39,200 1,770 1,604
39,200 39,250 1,773 1,606
39,250 39,300 1,775 1,609
39,300 39,350 1,778 1,611
39,350 39,400 1,780 1,614
39,400 39,450 1,783 1,616
39,450 39,500 1,785 1,619
39,500 39,550 1,788 1,621
39,550 39,600 1,790 1,624
39,600 39,650 1,793 1,626
39,650 39,700 1,795 1,629
39,700 39,750 1,798 1,631
39,750 39,800 1,800 1,634
39,800 39,850 1,803 1,636
39,850 39,900 1,805 1,639
39,900 39,950 1,808 1,641
39,950 40,000 1,810 1,644
40,000 40,050 1,813 1,646
40,050 40,100 1,815 1,649
40,100 40,150 1,818 1,651
40,150 40,200 1,820 1,654
40,200 40,250 1,823 1,656
40,250 40,300 1,825 1,659
40,300 40,350 1,828 1,661
40,350 40,400 1,830 1,664
40,400 40,450 1,833 1,666
40,450 40,500 1,835 1,669
40,500 40,550 1,838 1,671
40,550 40,600 1,840 1,674
40,600 40,650 1,843 1,676
40,650 40,700 1,845 1,679
40,700 40,750 1,848 1,681
40,750 40,800 1,850 1,684
40,800 40,850 1,853 1,686
40,850 40,900 1,855 1,689
40,900 40,950 1,858 1,691
40,950 41,000 1,860 1,694
41,000 41,050 1,863 1,696
41,050 41,100 1,865 1,699
41,100 41,150 1,868 1,701
41,150 41,200 1,870 1,704
41,200 41,250 1,873 1,706
41,250 41,300 1,875 1,709
41,300 41,350 1,878 1,711
41,350 41,400 1,880 1,714
41,400 41,450 1,883 1,716
41,450 41,500 1,885 1,719
41,500 41,550 1,888 1,721
41,550 41,600 1,890 1,724
41,600 41,650 1,893 1,726
41,650 41,700 1,895 1,729
41,700 41,750 1,898 1,731
41,750 41,800 1,900 1,734
41,800 41,850 1,903 1,736
41,850 41,900 1,905 1,739
41,900 41,950 1,908 1,741
41,950 42,000 1,910 1,744
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 32
$33,000 $36,000
2020 OKLAHOMA INCOME TAX TABLE
$43,000
$44,000
$46,000
$47,000
$49,000
$50,000
42,000 42,050 1,913 1,746
42,050 42,100 1,915 1,749
42,100 42,150 1,918 1,751
42,150 42,200 1,920 1,754
42,200 42,250 1,923 1,756
42,250 42,300 1,925 1,759
42,300 42,350 1,928 1,761
42,350 42,400 1,930 1,764
42,400 42,450 1,933 1,766
42,450 42,500 1,935 1,769
42,500 42,550 1,938 1,771
42,550 42,600 1,940 1,774
42,600 42,650 1,943 1,776
42,650 42,700 1,945 1,779
42,700 42,750 1,948 1,781
42,750 42,800 1,950 1,784
42,800 42,850 1,953 1,786
42,850 42,900 1,955 1,789
42,900 42,950 1,958 1,791
42,950 43,000 1,960 1,794
43,000 43,050 1,963 1,796
43,050 43,100 1,965 1,799
43,100 43,150 1,968 1,801
43,150 43,200 1,970 1,804
43,200 43,250 1,973 1,806
43,250 43,300 1,975 1,809
43,300 43,350 1,978 1,811
43,350 43,400 1,980 1,814
43,400 43,450 1,983 1,816
43,450 43,500 1,985 1,819
43,500 43,550 1,988 1,821
43,550 43,600 1,990 1,824
43,600 43,650 1,993 1,826
43,650 43,700 1,995 1,829
43,700 43,750 1,998 1,831
43,750 43,800 2,000 1,834
43,800 43,850 2,003 1,836
43,850 43,900 2,005 1,839
43,900 43,950 2,008 1,841
43,950 44,000 2,010 1,844
44,000 44,050 2,013 1,846
44,050 44,100 2,015 1,849
44,100 44,150 2,018 1,851
44,150 44,200 2,020 1,854
44,200 44,250 2,023 1,856
44,250 44,300 2,025 1,859
44,300 44,350 2,028 1,861
44,350 44,400 2,030 1,864
44,400 44,450 2,033 1,866
44,450 44,500 2,035 1,869
44,500 44,550 2,038 1,871
44,550 44,600 2,040 1,874
44,600 44,650 2,043 1,876
44,650 44,700 2,045 1,879
44,700 44,750 2,048 1,881
44,750 44,800 2,050 1,884
44,800 44,850 2,053 1,886
44,850 44,900 2,055 1,889
44,900 44,950 2,058 1,891
44,950 45,000 2,060 1,894
45,000 45,050 2,063 1,896
45,050 45,100 2,065 1,899
45,100 45,150 2,068 1,901
45,150 45,200 2,070 1,904
45,200 45,250 2,073 1,906
45,250 45,300 2,075 1,909
45,300 45,350 2,078 1,911
45,350 45,400 2,080 1,914
45,400 45,450 2,083 1,916
45,450 45,500 2,085 1,919
45,500 45,550 2,088 1,921
45,550 45,600 2,090 1,924
45,600 45,650 2,093 1,926
45,650 45,700 2,095 1,929
45,700 45,750 2,098 1,931
45,750 45,800 2,100 1,934
45,800 45,850 2,103 1,936
45,850 45,900 2,105 1,939
45,900 45,950 2,108 1,941
45,950 46,000 2,110 1,944
46,000 46,050 2,113 1,946
46,050 46,100 2,115 1,949
46,100 46,150 2,118 1,951
46,150 46,200 2,120 1,954
46,200 46,250 2,123 1,956
46,250 46,300 2,125 1,959
46,300 46,350 2,128 1,961
46,350 46,400 2,130 1,964
46,400 46,450 2,133 1,966
46,450 46,500 2,135 1,969
46,500 46,550 2,138 1,971
46,550 46,600 2,140 1,974
46,600 46,650 2,143 1,976
46,650 46,700 2,145 1,979
46,700 46,750 2,148 1,981
46,750 46,800 2,150 1,984
46,800 46,850 2,153 1,986
46,850 46,900 2,155 1,989
46,900 46,950 2,158 1,991
46,950 47,000 2,160 1,994
47,000 47,050 2,163 1,996
47,050 47,100 2,165 1,999
47,100 47,150 2,168 2,001
47,150 47,200 2,170 2,004
47,200 47,250 2,173 2,006
47,250 47,300 2,175 2,009
47,300 47,350 2,178 2,011
47,350 47,400 2,180 2,014
47,400 47,450 2,183 2,016
47,450 47,500 2,185 2,019
47,500 47,550 2,188 2,021
47,550 47,600 2,190 2,024
47,600 47,650 2,193 2,026
47,650 47,700 2,195 2,029
47,700 47,750 2,198 2,031
47,750 47,800 2,200 2,034
47,800 47,850 2,203 2,036
47,850 47,900 2,205 2,039
47,900 47,950 2,208 2,041
47,950 48,000 2,210 2,044
48,000 48,050 2,213 2,046
48,050 48,100 2,215 2,049
48,100 48,150 2,218 2,051
48,150 48,200 2,220 2,054
48,200 48,250 2,223 2,056
48,250 48,300 2,225 2,059
48,300 48,350 2,228 2,061
48,350 48,400 2,230 2,064
48,400 48,450 2,233 2,066
48,450 48,500 2,235 2,069
48,500 48,550 2,238 2,071
48,550 48,600 2,240 2,074
48,600 48,650 2,243 2,076
48,650 48,700 2,245 2,079
48,700 48,750 2,248 2,081
48,750 48,800 2,250 2,084
48,800 48,850 2,253 2,086
48,850 48,900 2,255 2,089
48,900 48,950 2,258 2,091
48,950 49,000 2,260 2,094
49,000 49,050 2,263 2,096
49,050 49,100 2,265 2,099
49,100 49,150 2,268 2,101
49,150 49,200 2,270 2,104
49,200 49,250 2,273 2,106
49,250 49,300 2,275 2,109
49,300 49,350 2,278 2,111
49,350 49,400 2,280 2,114
49,400 49,450 2,283 2,116
49,450 49,500 2,285 2,119
49,500 49,550 2,288 2,121
49,550 49,600 2,290 2,124
49,600 49,650 2,293 2,126
49,650 49,700 2,295 2,129
49,700 49,750 2,298 2,131
49,750 49,800 2,300 2,134
49,800 49,850 2,303 2,136
49,850 49,900 2,305 2,139
49,900 49,950 2,308 2,141
49,950 50,000 2,310 2,144
50,000 50,050 2,313 2,146
50,050 50,100 2,315 2,149
50,100 50,150 2,318 2,151
50,150 50,200 2,320 2,154
50,200 50,250 2,323 2,156
50,250 50,300 2,325 2,159
50,300 50,350 2,328 2,161
50,350 50,400 2,330 2,164
50,400 50,450 2,333 2,166
50,450 50,500 2,335 2,169
50,500 50,550 2,338 2,171
50,550 50,600 2,340 2,174
50,600 50,650 2,343 2,176
50,650 50,700 2,345 2,179
50,700 50,750 2,348 2,181
50,750 50,800 2,350 2,184
50,800 50,850 2,353 2,186
50,850 50,900 2,355 2,189
50,900 50,950 2,358 2,191
50,950 51,000 2,360 2,194
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 33
$42,000 $45,000 $48,000
2020 OKLAHOMA INCOME TAX TABLE
$52,000
$53,000
$55,000
$56,000
$57,000
$58,000
$59,000
51,000 51,050 2,363 2,196
51,050 51,100 2,365 2,199
51,100 51,150 2,368 2,201
51,150 51,200 2,370 2,204
51,200 51,250 2,373 2,206
51,250 51,300 2,375 2,209
51,300 51,350 2,378 2,211
51,350 51,400 2,380 2,214
51,400 51,450 2,383 2,216
51,450 51,500 2,385 2,219
51,500 51,550 2,388 2,221
51,550 51,600 2,390 2,224
51,600 51,650 2,393 2,226
51,650 51,700 2,395 2,229
51,700 51,750 2,398 2,231
51,750 51,800 2,400 2,234
51,800 51,850 2,403 2,236
51,850 51,900 2,405 2,239
51,900 51,950 2,408 2,241
51,950 52,000 2,410 2,244
52,000 52,050 2,413 2,246
52,050 52,100 2,415 2,249
52,100 52,150 2,418 2,251
52,150 52,200 2,420 2,254
52,200 52,250 2,423 2,256
52,250 52,300 2,425 2,259
52,300 52,350 2,428 2,261
52,350 52,400 2,430 2,264
52,400 52,450 2,433 2,266
52,450 52,500 2,435 2,269
52,500 52,550 2,438 2,271
52,550 52,600 2,440 2,274
52,600 52,650 2,443 2,276
52,650 52,700 2,445 2,279
52,700 52,750 2,448 2,281
52,750 52,800 2,450 2,284
52,800 52,850 2,453 2,286
52,850 52,900 2,455 2,289
52,900 52,950 2,458 2,291
52,950 53,000 2,460 2,294
53,000 53,050 2,463 2,296
53,050 53,100 2,465 2,299
53,100 53,150 2,468 2,301
53,150 53,200 2,470 2,304
53,200 53,250 2,473 2,306
53,250 53,300 2,475 2,309
53,300 53,350 2,478 2,311
53,350 53,400 2,480 2,314
53,400 53,450 2,483 2,316
53,450 53,500 2,485 2,319
53,500 53,550 2,488 2,321
53,550 53,600 2,490 2,324
53,600 53,650 2,493 2,326
53,650 53,700 2,495 2,329
53,700 53,750 2,498 2,331
53,750 53,800 2,500 2,334
53,800 53,850 2,503 2,336
53,850 53,900 2,505 2,339
53,900 53,950 2,508 2,341
53,950 54,000 2,510 2,344
54,000 54,050 2,513 2,346
54,050 54,100 2,515 2,349
54,100 54,150 2,518 2,351
54,150 54,200 2,520 2,354
54,200 54,250 2,523 2,356
54,250 54,300 2,525 2,359
54,300 54,350 2,528 2,361
54,350 54,400 2,530 2,364
54,400 54,450 2,533 2,366
54,450 54,500 2,535 2,369
54,500 54,550 2,538 2,371
54,550 54,600 2,540 2,374
54,600 54,650 2,543 2,376
54,650 54,700 2,545 2,379
54,700 54,750 2,548 2,381
54,750 54,800 2,550 2,384
54,800 54,850 2,553 2,386
54,850 54,900 2,555 2,389
54,900 54,950 2,558 2,391
54,950 55,000 2,560 2,394
55,000 55,050 2,563 2,396
55,050 55,100 2,565 2,399
55,100 55,150 2,568 2,401
55,150 55,200 2,570 2,404
55,200 55,250 2,573 2,406
55,250 55,300 2,575 2,409
55,300 55,350 2,578 2,411
55,350 55,400 2,580 2,414
55,400 55,450 2,583 2,416
55,450 55,500 2,585 2,419
55,500 55,550 2,588 2,421
55,550 55,600 2,590 2,424
55,600 55,650 2,593 2,426
55,650 55,700 2,595 2,429
55,700 55,750 2,598 2,431
55,750 55,800 2,600 2,434
55,800 55,850 2,603 2,436
55,850 55,900 2,605 2,439
55,900 55,950 2,608 2,441
55,950 56,000 2,610 2,444
56,000 56,050 2,613 2,446
56,050 56,100 2,615 2,449
56,100 56,150 2,618 2,451
56,150 56,200 2,620 2,454
56,200 56,250 2,623 2,456
56,250 56,300 2,625 2,459
56,300 56,350 2,628 2,461
56,350 56,400 2,630 2,464
56,400 56,450 2,633 2,466
56,450 56,500 2,635 2,469
56,500 56,550 2,638 2,471
56,550 56,600 2,640 2,474
56,600 56,650 2,643 2,476
56,650 56,700 2,645 2,479
56,700 56,750 2,648 2,481
56,750 56,800 2,650 2,484
56,800 56,850 2,653 2,486
56,850 56,900 2,655 2,489
56,900 56,950 2,658 2,491
56,950 57,000 2,660 2,494
57,000 57,050 2,663 2,496
57,050 57,100 2,665 2,499
57,100 57,150 2,668 2,501
57,150 57,200 2,670 2,504
57,200 57,250 2,673 2,506
57,250 57,300 2,675 2,509
57,300 57,350 2,678 2,511
57,350 57,400 2,680 2,514
57,400 57,450 2,683 2,516
57,450 57,500 2,685 2,519
57,500 57,550 2,688 2,521
57,550 57,600 2,690 2,524
57,600 57,650 2,693 2,526
57,650 57,700 2,695 2,529
57,700 57,750 2,698 2,531
57,750 57,800 2,700 2,534
57,800 57,850 2,703 2,536
57,850 57,900 2,705 2,539
57,900 57,950 2,708 2,541
57,950 58,000 2,710 2,544
58,000 58,050 2,713 2,546
58,050 58,100 2,715 2,549
58,100 58,150 2,718 2,551
58,150 58,200 2,720 2,554
58,200 58,250 2,723 2,556
58,250 58,300 2,725 2,559
58,300 58,350 2,728 2,561
58,350 58,400 2,730 2,564
58,400 58,450 2,733 2,566
58,450 58,500 2,735 2,569
58,500 58,550 2,738 2,571
58,550 58,600 2,740 2,574
58,600 58,650 2,743 2,576
58,650 58,700 2,745 2,579
58,700 58,750 2,748 2,581
58,750 58,800 2,750 2,584
58,800 58,850 2,753 2,586
58,850 58,900 2,755 2,589
58,900 58,950 2,758 2,591
58,950 59,000 2,760 2,594
59,000 59,050 2,763 2,596
59,050 59,100 2,765 2,599
59,100 59,150 2,768 2,601
59,150 59,200 2,770 2,604
59,200 59,250 2,773 2,606
59,250 59,300 2,775 2,609
59,300 59,350 2,778 2,611
59,350 59,400 2,780 2,614
59,400 59,450 2,783 2,616
59,450 59,500 2,785 2,619
59,500 59,550 2,788 2,621
59,550 59,600 2,790 2,624
59,600 59,650 2,793 2,626
59,650 59,700 2,795 2,629
59,700 59,750 2,798 2,631
59,750 59,800 2,800 2,634
59,800 59,850 2,803 2,636
59,850 59,900 2,805 2,639
59,900 59,950 2,808 2,641
59,950 60,000 2,810 2,644
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 34
$51,000 $54,000
2020 OKLAHOMA INCOME TAX TABLE
$61,000
$62,000
$64,000
$65,000
$66,000
$67,000
$68,000
60,000 60,050 2,813 2,646
60,050 60,100 2,815 2,649
60,100 60,150 2,818 2,651
60,150 60,200 2,820 2,654
60,200 60,250 2,823 2,656
60,250 60,300 2,825 2,659
60,300 60,350 2,828 2,661
60,350 60,400 2,830 2,664
60,400 60,450 2,833 2,666
60,450 60,500 2,835 2,669
60,500 60,550 2,838 2,671
60,550 60,600 2,840 2,674
60,600 60,650 2,843 2,676
60,650 60,700 2,845 2,679
60,700 60,750 2,848 2,681
60,750 60,800 2,850 2,684
60,800 60,850 2,853 2,686
60,850 60,900 2,855 2,689
60,900 60,950 2,858 2,691
60,950 61,000 2,860 2,694
61,000 61,050 2,863 2,696
61,050 61,100 2,865 2,699
61,100 61,150 2,868 2,701
61,150 61,200 2,870 2,704
61,200 61,250 2,873 2,706
61,250 61,300 2,875 2,709
61,300 61,350 2,878 2,711
61,350 61,400 2,880 2,714
61,400 61,450 2,883 2,716
61,450 61,500 2,885 2,719
61,500 61,550 2,888 2,721
61,550 61,600 2,890 2,724
61,600 61,650 2,893 2,726
61,650 61,700 2,895 2,729
61,700 61,750 2,898 2,731
61,750 61,800 2,900 2,734
61,800 61,850 2,903 2,736
61,850 61,900 2,905 2,739
61,900 61,950 2,908 2,741
61,950 62,000 2,910 2,744
62,000 62,050 2,913 2,746
62,050 62,100 2,915 2,749
62,100 62,150 2,918 2,751
62,150 62,200 2,920 2,754
62,200 62,250 2,923 2,756
62,250 62,300 2,925 2,759
62,300 62,350 2,928 2,761
62,350 62,400 2,930 2,764
62,400 62,450 2,933 2,766
62,450 62,500 2,935 2,769
62,500 62,550 2,938 2,771
62,550 62,600 2,940 2,774
62,600 62,650 2,943 2,776
62,650 62,700 2,945 2,779
62,700 62,750 2,948 2,781
62,750 62,800 2,950 2,784
62,800 62,850 2,953 2,786
62,850 62,900 2,955 2,789
62,900 62,950 2,958 2,791
62,950 63,000 2,960 2,794
63,000 63,050 2,963 2,796
63,050 63,100 2,965 2,799
63,100 63,150 2,968 2,801
63,150 63,200 2,970 2,804
63,200 63,250 2,973 2,806
63,250 63,300 2,975 2,809
63,300 63,350 2,978 2,811
63,350 63,400 2,980 2,814
63,400 63,450 2,983 2,816
63,450 63,500 2,985 2,819
63,500 63,550 2,988 2,821
63,550 63,600 2,990 2,824
63,600 63,650 2,993 2,826
63,650 63,700 2,995 2,829
63,700 63,750 2,998 2,831
63,750 63,800 3,000 2,834
63,800 63,850 3,003 2,836
63,850 63,900 3,005 2,839
63,900 63,950 3,008 2,841
63,950 64,000 3,010 2,844
64,000 64,050 3,013 2,846
64,050 64,100 3,015 2,849
64,100 64,150 3,018 2,851
64,150 64,200 3,020 2,854
64,200 64,250 3,023 2,856
64,250 64,300 3,025 2,859
64,300 64,350 3,028 2,861
64,350 64,400 3,030 2,864
64,400 64,450 3,033 2,866
64,450 64,500 3,035 2,869
64,500 64,550 3,038 2,871
64,550 64,600 3,040 2,874
64,600 64,650 3,043 2,876
64,650 64,700 3,045 2,879
64,700 64,750 3,048 2,881
64,750 64,800 3,050 2,884
64,800 64,850 3,053 2,886
64,850 64,900 3,055 2,889
64,900 64,950 3,058 2,891
64,950 65,000 3,060 2,894
65,000 65,050 3,063 2,896
65,050 65,100 3,065 2,899
65,100 65,150 3,068 2,901
65,150 65,200 3,070 2,904
65,200 65,250 3,073 2,906
65,250 65,300 3,075 2,909
65,300 65,350 3,078 2,911
65,350 65,400 3,080 2,914
65,400 65,450 3,083 2,916
65,450 65,500 3,085 2,919
65,500 65,550 3,088 2,921
65,550 65,600 3,090 2,924
65,600 65,650 3,093 2,926
65,650 65,700 3,095 2,929
65,700 65,750 3,098 2,931
65,750 65,800 3,100 2,934
65,800 65,850 3,103 2,936
65,850 65,900 3,105 2,939
65,900 65,950 3,108 2,941
65,950 66,000 3,110 2,944
66,000 66,050 3,113 2,946
66,050 66,100 3,115 2,949
66,100 66,150 3,118 2,951
66,150 66,200 3,120 2,954
66,200 66,250 3,123 2,956
66,250 66,300 3,125 2,959
66,300 66,350 3,128 2,961
66,350 66,400 3,130 2,964
66,400 66,450 3,133 2,966
66,450 66,500 3,135 2,969
66,500 66,550 3,138 2,971
66,550 66,600 3,140 2,974
66,600 66,650 3,143 2,976
66,650 66,700 3,145 2,979
66,700 66,750 3,148 2,981
66,750 66,800 3,150 2,984
66,800 66,850 3,153 2,986
66,850 66,900 3,155 2,989
66,900 66,950 3,158 2,991
66,950 67,000 3,160 2,994
67,000 67,050 3,163 2,996
67,050 67,100 3,165 2,999
67,100 67,150 3,168 3,001
67,150 67,200 3,170 3,004
67,200 67,250 3,173 3,006
67,250 67,300 3,175 3,009
67,300 67,350 3,178 3,011
67,350 67,400 3,180 3,014
67,400 67,450 3,183 3,016
67,450 67,500 3,185 3,019
67,500 67,550 3,188 3,021
67,550 67,600 3,190 3,024
67,600 67,650 3,193 3,026
67,650 67,700 3,195 3,029
67,700 67,750 3,198 3,031
67,750 67,800 3,200 3,034
67,800 67,850 3,203 3,036
67,850 67,900 3,205 3,039
67,900 67,950 3,208 3,041
67,950 68,000 3,210 3,044
68,000 68,050 3,213 3,046
68,050 68,100 3,215 3,049
68,100 68,150 3,218 3,051
68,150 68,200 3,220 3,054
68,200 68,250 3,223 3,056
68,250 68,300 3,225 3,059
68,300 68,350 3,228 3,061
68,350 68,400 3,230 3,064
68,400 68,450 3,233 3,066
68,450 68,500 3,235 3,069
68,500 68,550 3,238 3,071
68,550 68,600 3,240 3,074
68,600 68,650 3,243 3,076
68,650 68,700 3,245 3,079
68,700 68,750 3,248 3,081
68,750 68,800 3,250 3,084
68,800 68,850 3,253 3,086
68,850 68,900 3,255 3,089
68,900 68,950 3,258 3,091
68,950 69,000 3,260 3,094
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 35
$60,000 $63,000
2020 OKLAHOMA INCOME TAX TABLE
$70,000
$71,000
$73,000
$74,000
$75,000
$76,000
$77,000
69,000 69,050 3,263 3,096
69,050 69,100 3,265 3,099
69,100 69,150 3,268 3,101
69,150 69,200 3,270 3,104
69,200 69,250 3,273 3,106
69,250 69,300 3,275 3,109
69,300 69,350 3,278 3,111
69,350 69,400 3,280 3,114
69,400 69,450 3,283 3,116
69,450 69,500 3,285 3,119
69,500 69,550 3,288 3,121
69,550 69,600 3,290 3,124
69,600 69,650 3,293 3,126
69,650 69,700 3,295 3,129
69,700 69,750 3,298 3,131
69,750 69,800 3,300 3,134
69,800 69,850 3,303 3,136
69,850 69,900 3,305 3,139
69,900 69,950 3,308 3,141
69,950 70,000 3,310 3,144
70,000 70,050 3,313 3,146
70,050 70,100 3,315 3,149
70,100 70,150 3,318 3,151
70,150 70,200 3,320 3,154
70,200 70,250 3,323 3,156
70,250 70,300 3,325 3,159
70,300 70,350 3,328 3,161
70,350 70,400 3,330 3,164
70,400 70,450 3,333 3,166
70,450 70,500 3,335 3,169
70,500 70,550 3,338 3,171
70,550 70,600 3,340 3,174
70,600 70,650 3,343 3,176
70,650 70,700 3,345 3,179
70,700 70,750 3,348 3,181
70,750 70,800 3,350 3,184
70,800 70,850 3,353 3,186
70,850 70,900 3,355 3,189
70,900 70,950 3,358 3,191
70,950 71,000 3,360 3,194
71,000 71,050 3,363 3,196
71,050 71,100 3,365 3,199
71,100 71,150 3,368 3,201
71,150 71,200 3,370 3,204
71,200 71,250 3,373 3,206
71,250 71,300 3,375 3,209
71,300 71,350 3,378 3,211
71,350 71,400 3,380 3,214
71,400 71,450 3,383 3,216
71,450 71,500 3,385 3,219
71,500 71,550 3,388 3,221
71,550 71,600 3,390 3,224
71,600 71,650 3,393 3,226
71,650 71,700 3,395 3,229
71,700 71,750 3,398 3,231
71,750 71,800 3,400 3,234
71,800 71,850 3,403 3,236
71,850 71,900 3,405 3,239
71,900 71,950 3,408 3,241
71,950 72,000 3,410 3,244
72,000 72,050 3,413 3,246
72,050 72,100 3,415 3,249
72,100 72,150 3,418 3,251
72,150 72,200 3,420 3,254
72,200 72,250 3,423 3,256
72,250 72,300 3,425 3,259
72,300 72,350 3,428 3,261
72,350 72,400 3,430 3,264
72,400 72,450 3,433 3,266
72,450 72,500 3,435 3,269
72,500 72,550 3,438 3,271
72,550 72,600 3,440 3,274
72,600 72,650 3,443 3,276
72,650 72,700 3,445 3,279
72,700 72,750 3,448 3,281
72,750 72,800 3,450 3,284
72,800 72,850 3,453 3,286
72,850 72,900 3,455 3,289
72,900 72,950 3,458 3,291
72,950 73,000 3,460 3,294
73,000 73,050 3,463 3,296
73,050 73,100 3,465 3,299
73,100 73,150 3,468 3,301
73,150 73,200 3,470 3,304
73,200 73,250 3,473 3,306
73,250 73,300 3,475 3,309
73,300 73,350 3,478 3,311
73,350 73,400 3,480 3,314
73,400 73,450 3,483 3,316
73,450 73,500 3,485 3,319
73,500 73,550 3,488 3,321
73,550 73,600 3,490 3,324
73,600 73,650 3,493 3,326
73,650 73,700 3,495 3,329
73,700 73,750 3,498 3,331
73,750 73,800 3,500 3,334
73,800 73,850 3,503 3,336
73,850 73,900 3,505 3,339
73,900 73,950 3,508 3,341
73,950 74,000 3,510 3,344
74,000 74,050 3,513 3,346
74,050 74,100 3,515 3,349
74,100 74,150 3,518 3,351
74,150 74,200 3,520 3,354
74,200 74,250 3,523 3,356
74,250 74,300 3,525 3,359
74,300 74,350 3,528 3,361
74,350 74,400 3,530 3,364
74,400 74,450 3,533 3,366
74,450 74,500 3,535 3,369
74,500 74,550 3,538 3,371
74,550 74,600 3,540 3,374
74,600 74,650 3,543 3,376
74,650 74,700 3,545 3,379
74,700 74,750 3,548 3,381
74,750 74,800 3,550 3,384
74,800 74,850 3,553 3,386
74,850 74,900 3,555 3,389
74,900 74,950 3,558 3,391
74,950 75,000 3,560 3,394
75,000 75,050 3,563 3,396
75,050 75,100 3,565 3,399
75,100 75,150 3,568 3,401
75,150 75,200 3,570 3,404
75,200 75,250 3,573 3,406
75,250 75,300 3,575 3,409
75,300 75,350 3,578 3,411
75,350 75,400 3,580 3,414
75,400 75,450 3,583 3,416
75,450 75,500 3,585 3,419
75,500 75,550 3,588 3,421
75,550 75,600 3,590 3,424
75,600 75,650 3,593 3,426
75,650 75,700 3,595 3,429
75,700 75,750 3,598 3,431
75,750 75,800 3,600 3,434
75,800 75,850 3,603 3,436
75,850 75,900 3,605 3,439
75,900 75,950 3,608 3,441
75,950 76,000 3,610 3,444
76,000 76,050 3,613 3,446
76,050 76,100 3,615 3,449
76,100 76,150 3,618 3,451
76,150 76,200 3,620 3,454
76,200 76,250 3,623 3,456
76,250 76,300 3,625 3,459
76,300 76,350 3,628 3,461
76,350 76,400 3,630 3,464
76,400 76,450 3,633 3,466
76,450 76,500 3,635 3,469
76,500 76,550 3,638 3,471
76,550 76,600 3,640 3,474
76,600 76,650 3,643 3,476
76,650 76,700 3,645 3,479
76,700 76,750 3,648 3,481
76,750 76,800 3,650 3,484
76,800 76,850 3,653 3,486
76,850 76,900 3,655 3,489
76,900 76,950 3,658 3,491
76,950 77,000 3,660 3,494
77,000 77,050 3,663 3,496
77,050 77,100 3,665 3,499
77,100 77,150 3,668 3,501
77,150 77,200 3,670 3,504
77,200 77,250 3,673 3,506
77,250 77,300 3,675 3,509
77,300 77,350 3,678 3,511
77,350 77,400 3,680 3,514
77,400 77,450 3,683 3,516
77,450 77,500 3,685 3,519
77,500 77,550 3,688 3,521
77,550 77,600 3,690 3,524
77,600 77,650 3,693 3,526
77,650 77,700 3,695 3,529
77,700 77,750 3,698 3,531
77,750 77,800 3,700 3,534
77,800 77,850 3,703 3,536
77,850 77,900 3,705 3,539
77,900 77,950 3,708 3,541
77,950 78,000 3,710 3,544
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 36
$69,000 $72,000
2020 OKLAHOMA INCOME TAX TABLE
$79,000
$80,000
$82,000
$83,000
$85,000
$86,000
78,000 78,050 3,713 3,546
78,050 78,100 3,715 3,549
78,100 78,150 3,718 3,551
78,150 78,200 3,720 3,554
78,200 78,250 3,723 3,556
78,250 78,300 3,725 3,559
78,300 78,350 3,728 3,561
78,350 78,400 3,730 3,564
78,400 78,450 3,733 3,566
78,450 78,500 3,735 3,569
78,500 78,550 3,738 3,571
78,550 78,600 3,740 3,574
78,600 78,650 3,743 3,576
78,650 78,700 3,745 3,579
78,700 78,750 3,748 3,581
78,750 78,800 3,750 3,584
78,800 78,850 3,753 3,586
78,850 78,900 3,755 3,589
78,900 78,950 3,758 3,591
78,950 79,000 3,760 3,594
79,000 79,050 3,763 3,596
79,050 79,100 3,765 3,599
79,100 79,150 3,768 3,601
79,150 79,200 3,770 3,604
79,200 79,250 3,773 3,606
79,250 79,300 3,775 3,609
79,300 79,350 3,778 3,611
79,350 79,400 3,780 3,614
79,400 79,450 3,783 3,616
79,450 79,500 3,785 3,619
79,500 79,550 3,788 3,621
79,550 79,600 3,790 3,624
79,600 79,650 3,793 3,626
79,650 79,700 3,795 3,629
79,700 79,750 3,798 3,631
79,750 79,800 3,800 3,634
79,800 79,850 3,803 3,636
79,850 79,900 3,805 3,639
79,900 79,950 3,808 3,641
79,950 80,000 3,810 3,644
80,000 80,050 3,813 3,646
80,050 80,100 3,815 3,649
80,100 80,150 3,818 3,651
80,150 80,200 3,820 3,654
80,200 80,250 3,823 3,656
80,250 80,300 3,825 3,659
80,300 80,350 3,828 3,661
80,350 80,400 3,830 3,664
80,400 80,450 3,833 3,666
80,450 80,500 3,835 3,669
80,500 80,550 3,838 3,671
80,550 80,600 3,840 3,674
80,600 80,650 3,843 3,676
80,650 80,700 3,845 3,679
80,700 80,750 3,848 3,681
80,750 80,800 3,850 3,684
80,800 80,850 3,853 3,686
80,850 80,900 3,855 3,689
80,900 80,950 3,858 3,691
80,950 81,000 3,860 3,694
81,000 81,050 3,863 3,696
81,050 81,100 3,865 3,699
81,100 81,150 3,868 3,701
81,150 81,200 3,870 3,704
81,200 81,250 3,873 3,706
81,250 81,300 3,875 3,709
81,300 81,350 3,878 3,711
81,350 81,400 3,880 3,714
81,400 81,450 3,883 3,716
81,450 81,500 3,885 3,719
81,500 81,550 3,888 3,721
81,550 81,600 3,890 3,724
81,600 81,650 3,893 3,726
81,650 81,700 3,895 3,729
81,700 81,750 3,898 3,731
81,750 81,800 3,900 3,734
81,800 81,850 3,903 3,736
81,850 81,900 3,905 3,739
81,900 81,950 3,908 3,741
81,950 82,000 3,910 3,744
82,000 82,050 3,913 3,746
82,050 82,100 3,915 3,749
82,100 82,150 3,918 3,751
82,150 82,200 3,920 3,754
82,200 82,250 3,923 3,756
82,250 82,300 3,925 3,759
82,300 82,350 3,928 3,761
82,350 82,400 3,930 3,764
82,400 82,450 3,933 3,766
82,450 82,500 3,935 3,769
82,500 82,550 3,938 3,771
82,550 82,600 3,940 3,774
82,600 82,650 3,943 3,776
82,650 82,700 3,945 3,779
82,700 82,750 3,948 3,781
82,750 82,800 3,950 3,784
82,800 82,850 3,953 3,786
82,850 82,900 3,955 3,789
82,900 82,950 3,958 3,791
82,950 83,000 3,960 3,794
83,000 83,050 3,963 3,796
83,050 83,100 3,965 3,799
83,100 83,150 3,968 3,801
83,150 83,200 3,970 3,804
83,200 83,250 3,973 3,806
83,250 83,300 3,975 3,809
83,300 83,350 3,978 3,811
83,350 83,400 3,980 3,814
83,400 83,450 3,983 3,816
83,450 83,500 3,985 3,819
83,500 83,550 3,988 3,821
83,550 83,600 3,990 3,824
83,600 83,650 3,993 3,826
83,650 83,700 3,995 3,829
83,700 83,750 3,998 3,831
83,750 83,800 4,000 3,834
83,800 83,850 4,003 3,836
83,850 83,900 4,005 3,839
83,900 83,950 4,008 3,841
83,950 84,000 4,010 3,844
84,000 84,050 4,013 3,846
84,050 84,100 4,015 3,849
84,100 84,150 4,018 3,851
84,150 84,200 4,020 3,854
84,200 84,250 4,023 3,856
84,250 84,300 4,025 3,859
84,300 84,350 4,028 3,861
84,350 84,400 4,030 3,864
84,400 84,450 4,033 3,866
84,450 84,500 4,035 3,869
84,500 84,550 4,038 3,871
84,550 84,600 4,040 3,874
84,600 84,650 4,043 3,876
84,650 84,700 4,045 3,879
84,700 84,750 4,048 3,881
84,750 84,800 4,050 3,884
84,800 84,850 4,053 3,886
84,850 84,900 4,055 3,889
84,900 84,950 4,058 3,891
84,950 85,000 4,060 3,894
85,000 85,050 4,063 3,896
85,050 85,100 4,065 3,899
85,100 85,150 4,068 3,901
85,150 85,200 4,070 3,904
85,200 85,250 4,073 3,906
85,250 85,300 4,075 3,909
85,300 85,350 4,078 3,911
85,350 85,400 4,080 3,914
85,400 85,450 4,083 3,916
85,450 85,500 4,085 3,919
85,500 85,550 4,088 3,921
85,550 85,600 4,090 3,924
85,600 85,650 4,093 3,926
85,650 85,700 4,095 3,929
85,700 85,750 4,098 3,931
85,750 85,800 4,100 3,934
85,800 85,850 4,103 3,936
85,850 85,900 4,105 3,939
85,900 85,950 4,108 3,941
85,950 86,000 4,110 3,944
86,000 86,050 4,113 3,946
86,050 86,100 4,115 3,949
86,100 86,150 4,118 3,951
86,150 86,200 4,120 3,954
86,200 86,250 4,123 3,956
86,250 86,300 4,125 3,959
86,300 86,350 4,128 3,961
86,350 86,400 4,130 3,964
86,400 86,450 4,133 3,966
86,450 86,500 4,135 3,969
86,500 86,550 4,138 3,971
86,550 86,600 4,140 3,974
86,600 86,650 4,143 3,976
86,650 86,700 4,145 3,979
86,700 86,750 4,148 3,981
86,750 86,800 4,150 3,984
86,800 86,850 4,153 3,986
86,850 86,900 4,155 3,989
86,900 86,950 4,158 3,991
86,950 87,000 4,160 3,994
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 37
$78,000 $81,000 $84,000
2020 OKLAHOMA INCOME TAX TABLE
$88,000
$89,000
$91,000
$92,000
$93,000
$94,000
$95,000
87,000 87,050 4,163 3,996
87,050 87,100 4,165 3,999
87,100 87,150 4,168 4,001
87,150 87,200 4,170 4,004
87,200 87,250 4,173 4,006
87,250 87,300 4,175 4,009
87,300 87,350 4,178 4,011
87,350 87,400 4,180 4,014
87,400 87,450 4,183 4,016
87,450 87,500 4,185 4,019
87,500 87,550 4,188 4,021
87,550 87,600 4,190 4,024
87,600 87,650 4,193 4,026
87,650 87,700 4,195 4,029
87,700 87,750 4,198 4,031
87,750 87,800 4,200 4,034
87,800 87,850 4,203 4,036
87,850 87,900 4,205 4,039
87,900 87,950 4,208 4,041
87,950 88,000 4,210 4,044
88,000 88,050 4,213 4,046
88,050 88,100 4,215 4,049
88,100 88,150 4,218 4,051
88,150 88,200 4,220 4,054
88,200 88,250 4,223 4,056
88,250 88,300 4,225 4,059
88,300 88,350 4,228 4,061
88,350 88,400 4,230 4,064
88,400 88,450 4,233 4,066
88,450 88,500 4,235 4,069
88,500 88,550 4,238 4,071
88,550 88,600 4,240 4,074
88,600 88,650 4,243 4,076
88,650 88,700 4,245 4,079
88,700 88,750 4,248 4,081
88,750 88,800 4,250 4,084
88,800 88,850 4,253 4,086
88,850 88,900 4,255 4,089
88,900 88,950 4,258 4,091
88,950 89,000 4,260 4,094
89,000 89,050 4,263 4,096
89,050 89,100 4,265 4,099
89,100 89,150 4,268 4,101
89,150 89,200 4,270 4,104
89,200 89,250 4,273 4,106
89,250 89,300 4,275 4,109
89,300 89,350 4,278 4,111
89,350 89,400 4,280 4,114
89,400 89,450 4,283 4,116
89,450 89,500 4,285 4,119
89,500 89,550 4,288 4,121
89,550 89,600 4,290 4,124
89,600 89,650 4,293 4,126
89,650 89,700 4,295 4,129
89,700 89,750 4,298 4,131
89,750 89,800 4,300 4,134
89,800 89,850 4,303 4,136
89,850 89,900 4,305 4,139
89,900 89,950 4,308 4,141
89,950 90,000 4,310 4,144
93,000 93,050 4,463 4,296
93,050 93,100 4,465 4,299
93,100 93,150 4,468 4,301
93,150 93,200 4,470 4,304
93,200 93,250 4,473 4,306
93,250 93,300 4,475 4,309
93,300 93,350 4,478 4,311
93,350 93,400 4,480 4,314
93,400 93,450 4,483 4,316
93,450 93,500 4,485 4,319
93,500 93,550 4,488 4,321
93,550 93,600 4,490 4,324
93,600 93,650 4,493 4,326
93,650 93,700 4,495 4,329
93,700 93,750 4,498 4,331
93,750 93,800 4,500 4,334
93,800 93,850 4,503 4,336
93,850 93,900 4,505 4,339
93,900 93,950 4,508 4,341
93,950 94,000 4,510 4,344
94,000 94,050 4,513 4,346
94,050 94,100 4,515 4,349
94,100 94,150 4,518 4,351
94,150 94,200 4,520 4,354
94,200 94,250 4,523 4,356
94,250 94,300 4,525 4,359
94,300 94,350 4,528 4,361
94,350 94,400 4,530 4,364
94,400 94,450 4,533 4,366
94,450 94,500 4,535 4,369
94,500 94,550 4,538 4,371
94,550 94,600 4,540 4,374
94,600 94,650 4,543 4,376
94,650 94,700 4,545 4,379
94,700 94,750 4,548 4,381
94,750 94,800 4,550 4,384
94,800 94,850 4,553 4,386
94,850 94,900 4,555 4,389
94,900 94,950 4,558 4,391
94,950 95,000 4,560 4,394
95,000 95,050 4,563 4,396
95,050 95,100 4,565 4,399
95,100 95,150 4,568 4,401
95,150 95,200 4,570 4,404
95,200 95,250 4,573 4,406
95,250 95,300 4,575 4,409
95,300 95,350 4,578 4,411
95,350 95,400 4,580 4,414
95,400 95,450 4,583 4,416
95,450 95,500 4,585 4,419
95,500 95,550 4,588 4,421
95,550 95,600 4,590 4,424
95,600 95,650 4,593 4,426
95,650 95,700 4,595 4,429
95,700 95,750 4,598 4,431
95,750 95,800 4,600 4,434
95,800 95,850 4,603 4,436
95,850 95,900 4,605 4,439
95,900 95,950 4,608 4,441
95,950 96,000 4,610 4,444
90,000 90,050 4,313 4,146
90,050 90,100 4,315 4,149
90,100 90,150 4,318 4,151
90,150 90,200 4,320 4,154
90,200 90,250 4,323 4,156
90,250 90,300 4,325 4,159
90,300 90,350 4,328 4,161
90,350 90,400 4,330 4,164
90,400 90,450 4,333 4,166
90,450 90,500 4,335 4,169
90,500 90,550 4,338 4,171
90,550 90,600 4,340 4,174
90,600 90,650 4,343 4,176
90,650 90,700 4,345 4,179
90,700 90,750 4,348 4,181
90,750 90,800 4,350 4,184
90,800 90,850 4,353 4,186
90,850 90,900 4,355 4,189
90,900 90,950 4,358 4,191
90,950 91,000 4,360 4,194
91,000 91,050 4,363 4,196
91,050 91,100 4,365 4,199
91,100 91,150 4,368 4,201
91,150 91,200 4,370 4,204
91,200 91,250 4,373 4,206
91,250 91,300 4,375 4,209
91,300 91,350 4,378 4,211
91,350 91,400 4,380 4,214
91,400 91,450 4,383 4,216
91,450 91,500 4,385 4,219
91,500 91,550 4,388 4,221
91,550 91,600 4,390 4,224
91,600 91,650 4,393 4,226
91,650 91,700 4,395 4,229
91,700 91,750 4,398 4,231
91,750 91,800 4,400 4,234
91,800 91,850 4,403 4,236
91,850 91,900 4,405 4,239
91,900 91,950 4,408 4,241
91,950 92,000 4,410 4,244
92,000 92,050 4,413 4,246
92,050 92,100 4,415 4,249
92,100 92,150 4,418 4,251
92,150 92,200 4,420 4,254
92,200 92,250 4,423 4,256
92,250 92,300 4,425 4,259
92,300 92,350 4,428 4,261
92,350 92,400 4,430 4,264
92,400 92,450 4,433 4,266
92,450 92,500 4,435 4,269
92,500 92,550 4,438 4,271
92,550 92,600 4,440 4,274
92,600 92,650 4,443 4,276
92,650 92,700 4,445 4,279
92,700 92,750 4,448 4,281
92,750 92,800 4,450 4,284
92,800 92,850 4,453 4,286
92,850 92,900 4,455 4,289
92,900 92,950 4,458 4,291
92,950 93,000 4,460 4,294
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 38
$87,000 $90,000
2020 OKLAHOMA INCOME TAX TABLE
$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 0.05
and enter here
5. Tax on
$100,000 4,812
6. TotalTax:
Add Line 4 to Line 5.
Enter total here.
This is your
Total Tax
=
$4,812plus0.05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 0.05
and enter here
5. Tax on
$100,000 4,645
6. TotalTax:AddLine4toLine5.
Enter total here.
This is your Total Tax
=
$4,645plus0.05over$100,000
99,000 99,050 4,763 4,596
99,050 99,100 4,765 4,599
99,100 99,150 4,768 4,601
99,150 99,200 4,770 4,604
99,200 99,250 4,773 4,606
99,250 99,300 4,775 4,609
99,300 99,350 4,778 4,611
99,350 99,400 4,780 4,614
99,400 99,450 4,783 4,616
99,450 99,500 4,785 4,619
99,500 99,550 4,788 4,621
99,550 99,600 4,790 4,624
99,600 99,650 4,793 4,626
99,650 99,700 4,795 4,629
99,700 99,750 4,798 4,631
99,750 99,800 4,800 4,634
99,800 99,850 4,803 4,636
99,850 99,900 4,805 4,639
99,900 99,950 4,808 4,641
99,950 100,000 4,810 4,644
And you are:
And you are:
And you are:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
At
least
At
least
But
less
than
But
less
than
But
less
than
Single or
married
ling
separate
Single or
married
ling
separate
Single or
married
ling
separate
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Married*
ling
joint or
head of
household
Your tax is: Your tax is: Your tax is:
96,000 96,050 4,613 4,446
96,050 96,100 4,615 4,449
96,100 96,150 4,618 4,451
96,150 96,200 4,620 4,454
96,200 96,250 4,623 4,456
96,250 96,300 4,625 4,459
96,300 96,350 4,628 4,461
96,350 96,400 4,630 4,464
96,400 96,450 4,633 4,466
96,450 96,500 4,635 4,469
96,500 96,550 4,638 4,471
96,550 96,600 4,640 4,474
96,600 96,650 4,643 4,476
96,650 96,700 4,645 4,479
96,700 96,750 4,648 4,481
96,750 96,800 4,650 4,484
96,800 96,850 4,653 4,486
96,850 96,900 4,655 4,489
96,900 96,950 4,658 4,491
96,950 97,000 4,660 4,494
97,000 97,050 4,663 4,496
97,050 97,100 4,665 4,499
97,100 97,150 4,668 4,501
97,150 97,200 4,670 4,504
97,200 97,250 4,673 4,506
97,250 97,300 4,675 4,509
97,300 97,350 4,678 4,511
97,350 97,400 4,680 4,514
97,400 97,450 4,683 4,516
97,450 97,500 4,685 4,519
97,500 97,550 4,688 4,521
97,550 97,600 4,690 4,524
97,600 97,650 4,693 4,526
97,650 97,700 4,695 4,529
97,700 97,750 4,698 4,531
97,750 97,800 4,700 4,534
97,800 97,850 4,703 4,536
97,850 97,900 4,705 4,539
97,900 97,950 4,708 4,541
97,950 98,000 4,710 4,544
98,000 98,050 4,713 4,546
98,050 98,100 4,715 4,549
98,100 98,150 4,718 4,551
98,150 98,200 4,720 4,554
98,200 98,250 4,723 4,556
98,250 98,300 4,725 4,559
98,300 98,350 4,728 4,561
98,350 98,400 4,730 4,564
98,400 98,450 4,733 4,566
98,450 98,500 4,735 4,569
98,500 98,550 4,738 4,571
98,550 98,600 4,740 4,574
98,600 98,650 4,743 4,576
98,650 98,700 4,745 4,579
98,700 98,750 4,748 4,581
98,750 98,800 4,750 4,584
98,800 98,850 4,753 4,586
98,850 98,900 4,755 4,589
98,900 98,950 4,758 4,591
98,950 99,000 4,760 4,594
$98,000
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 39
*ThiscolumnmustalsobeusedbyaQualiedWidow(er).
$96,000 $97,000
Oklahoma Tax Refund Prepaid Card issued by Comerica
You have several options to receive your payments: direct deposit to your bank account; di-
rect deposit to your own prepaid account; or this prepaid card. You do not have to accept this
prepaid card. Ask about other ways to receive your funds.
ATM balance inquiry $0
Customer service (automated or live agent) $0 or $0.25 per call
Inactivity (after 12 months with no transactions) $2.00 per month
Wecharge3othertypesoffees. Here are some of them:
Card replacement fee (regular or expedited delivery) $0 or $15.00
Int’l transaction (excl. ATM withdrawal and balance inquiry fee) 2% of the transaction
amount
* This fee can be lower depending on how and where this card is used. See separate
disclosure for ways to access your funds and balance information for no fee.
Nooverdraft/creditfeature.
Your funds are eligible for FDIC insurance.
For general information about prepaid accounts, visit cfpb.gov/prepaid.
Find details and conditions for all fees and services in the cardholder agreement.
Monthly fee Per purchase ATM withdrawal Cash reload
$0 $0 $0 in-network N/A
$0.95 out-of-network
OTC’sstatementregardingrefunddebitcards.
Please be aware that if you do not choose direct deposit, you will receive a debit card for your income tax refund. The
OTC does not offer paper checks as a refund option. Your options for receiving your refund are:
1. Providingdirectdepositinformation. Make sure the
information entered is correct, or a debit card will be issued.
2. Debit card. State law requires disbursements from the
State Treasury to be in electronic form. If direct deposit
information is not provided, or is incorrect, a debit card will
be issued. Once you receive and activate your card, the
balance can be transferred to your bank account or used
anywhere MasterCard is accepted. After a debit card has
been issued, the OTC cannot convert the card into a direct
deposit or a credit to the taxpayer account.
Should you choose to receive a debit card, it can be used at your
favorite stores and ATMs that accept MasterCard debit cards. In some cases a fee may apply at ATMs.
The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica
debit cards.
DEBIT CARD INFORMATION
Way2Go Card
Oklahoma Tax Refund
5115580123456789
OKLAHOMA CARDHOLDER
01/15
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 40
DEBIT CARD INFORMATION (continued)
List of all fees for Oklahoma Tax Refund Way2Go Card Prepaid Card
All Fees
Get Started
Card Purchase $0.00 There is no fee to obtain a card account.
Point-of-sale (POS) $0.00 There is no fee for POS purchase transactions conducted in the U.S.
using your signature or PIN number.
ATM balance inquiry $0.00 There is no fee for ATM balance inquiries. You may be assessed
(in-network and out-of-network) a fee by ATM operator for out-of-network balance inquiries.
Customer service (automated or live agent)* $0.25 This is our fee. You are allowed two (2) calls for no fee each month to the
automated customer service number. A fee is charged for each additional call.
International ATM withdrawals $0.95 This is our fee. You will be assessed a fee for each ATM withdrawal
conducted outside of the U.S. You may also be charged a fee by the ATM
operator, even if you do not complete the transaction. International trans-
action fee also applies.
International transaction fee 2% Conversion rate is a Mastercard fee for each transaction amount conduct-
ed outside of the U.S.
Card replacement $0.00 There is no fee to replace your card when sent by regular mail. Standard
delivery (7 to 10 calendar days).
Expedited card delivery $15.00 If you request your replacement card to be expedited rather than receiving
it by regular mail, you will be assessed the expedited card delivery fee, in
addition to any applicable card replacement fee. Expedited card delivery
can be expected within 3 to 5 calendar days.
Funds transfer via Interactive Voice $0.00 There is no fee for you to transfer funds from your card account
Response (IVR-phone) or web portal to a U.S. bank account owned by you.
Inactivity Fee $2.00 This is our fee. After 12 consecutive months of inactivity, following the
activation of your card, we will assess the fee in the month following the
12th month period of inactivity, and each consecutive month of inactivity,
thereafter.Inactivityisdenedasnodeposits,purchases,callstothe
automated or live customer service, cash withdrawals, ATM balance inqui-
ries, or fund transfers for 12 consecutive months. The inactivity fee will not
be charged after the card account balance reaches zero ($0.00) or after
the card account begins to have activity.
ATM withdrawal (in-network) $0.00 There is no fee for ATM withdrawals conducted at MoneyPass and Comer-
ica Bank ATM locations. In-network locations can be found at moneypass.
com/atm-locator.htmlandlocations.comerica.com/location/atm-x0680021.
When using your card at an ATM, the maximum amount that can be with-
drawn from your card account per calendar day is $500.00.
ATM withdrawal (out-of-network)* $0.95 This is our fee. You will be assessed a fee for each ATM withdrawal you
conduct at an out of network ATM. Out-of-network refers to any ATMs
not in the MoneyPass or Comerica Bank ATM Network. You may also be
charged a fee by the ATM operator, even if you do not complete a transac-
tion. When using your card at an ATM, the maximum amount that can be
withdrawn from your card account per calendar day is $500.00.
Teller-assisted cash withdrawal (OTC) $0.00 There is no fee for cash withdrawals conducted at Mastercard Member
Bank or Credit Union teller windows.
Amount Details
Spend money
Get cash
Information
UsingyourcardoutsidetheU.S.
Other
* “No Fee” transactions expire at the end of each calendar month if not used.
Your funds are eligible for FDIC insurance and will be held at or transferred to Comerica Bank, an FDIC-insured institution. Once there, your funds are
insuredupto$250,000bytheFDICintheeventComericaBankfails,ifspecicdepositinsurancerequirementsaremet.Seefdic.gov/deposit/depos-
its/prepaid.html for details.
No overdraft/credit feature.
• ContactGoProgramCustomerServicebycalling1-888-929-2460,bymailatP.O.Box245997,SanAntonio,TX78224-5997orvisitwww.GoPro-
gram.com.
For general information about prepaid accounts, visit cfpb.gov/prepaid.
If you have a complaint about a prepaid account, call the Consumer Financial Protection Bureau at 1-855-411-2372 or visit cfpb.gov/complaint.
The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica
debit cards.
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 41
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.
Enter your 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youwillbeissuedapapercheck.
Completethedirectdepositboxonyour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.
THE OKLAHOMA TAX COMMISSION IS JUST ONE CLICK AWAY
FOR YOUR CONVENIENCE, 24/7
Locations
Oklahoma City:
2501 North Lincoln Boulevard
Tulsa: 440 South Houston, 5th Floor
(This location accepts online electronic payments only)
Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 42
tax.ok.gov
TaxpayerServiceCenter
Monday - Friday 8:00 a.m. - 5:30 p.m.
(405)521-3160
Stay Connected
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
15 Oklahoma child care/child tax credit (see instructions) ........................................................................................... 15
16 Oklahoma earned income credit (see instructions) ................................................................................................. 16
17 Credit for taxes paid to another state (provide Form 511TX) .................................................................................. 17
18 Form 511CR - Other Credits Form. List 511CR line number claimed here: ............................................... 18
19 Income Tax (line 14 minus lines 15-18)
Do not enter less than zero ..........................................................................
19
DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 43.
Oklahoma Resident Income Tax Return
Your Social Security Number
Name and Address - Please Print or Type
Mailing address (number and street, including apartment number, rural route or PO 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)
Place an ‘X’ in this box if
this is an amended 511. See
Schedule 511-I.
AMENDED RETURN!
Form 511
2020
Filing Status
Name
SSN
1 Federal adjusted gross income (from Federal 1040 or 1040-SR) ........................................................................... 1
2 Oklahoma Subtractions (provide Schedule 511-A) ................................................................................................. 2
3 Line 1 minus line 2 .................................................................................................................................................. 3
4 Out-of-state income, except wages. Describe (4a)
(Provide Federal schedule with detailed description; see instructions)
____________________________________ ... 4b
5 Line 3 minus line 4b ................................................................................................................................................ 5
6 Oklahoma Additions (provide Schedule 511-B)....................................................................................................... 6
7 Oklahoma adjusted gross income (line 5 plus line 6) ......................................................................................... 7
(If line 7 is different than line 1, provide a copy of your Federal return.)
PART ONE: TO ARRIVE AT OKLAHOMA ADJUSTED GROSS INCOME
PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS
Round to Nearest Whole Dollar
STOP AND READ: If line 4b is zero, complete lines 10-11. If line 4b is more than zero, see Schedule 511-E and do not complete lines 10-11.
8 Oklahoma Adjustments (provide Schedule 511-C) ................................................................................................. 8
9 Oklahoma income after adjustments (line 7 minus line 8) ...................................................................................... 9
10 Oklahoma itemized deductions (from Schedule 511-D, line 11) or Oklahoma standard deduction
(Single or Married Filing Separate: $6,350 • Married Filing Joint or Qualifying Widow(er): $12,700 •
Head of Household: $9,350) .............................................................................................................................. 10
11 Exemptions: Enter the total number of exemptions claimed above ......................... X $1,000 ................ 11
12 Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-E, line 5) ................................... 12
13 Oklahoma Taxable Income (line 9 minus line 12) ................................................................................................... 13
14 (a) Oklahoma Income Tax from Tax Table (see pages 27-38 of instructions) or if using Farm Income Averaging,
enter tax from Form 573, line 22 and enter a “1” in box on line 14 ...................................
14a
(b) If paying the Health Savings Account additional 10% tax, add additional tax here
and enter a “2” in box on line 14. If recapturing the Oklahoma Affordable Housing
Tax Credit, add recaptured credit here and enter a “3” in box on line 14. If making
an Oklahoma installment payment pursuant to IRC Section 965(h) and 68 O.S. Sec.
2368(K), add the installment payment here and enter a “4” in the box on line 14 ............ 14b
Oklahoma Income Tax (line 14a plus line 14b) .................................................................................... 14
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
(Please see instructions)
Yourself
Spouse
Regular
Number of dependents
Note: If you may be claimed as a dependent on another return, enter “0” in the
Total box for your regular exemption.
Exemptions
* Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet.
Special Blind
*
Add the Totals from boxes (a), (b) and (c).
(a)
(b)
(c)
Enter the TOTAL here:
• Please list the year spouse died in box at right:
4 Head of household with qualifying person
5 Qualifying widow(er) with dependent child
STOP AND READ: If line 7 is equal to or larger than line 1, complete lines 15 and 16. If line 7 is smaller than line 1, complete Schedules 511-F and 511-G.
City State ZIP
Your rst name If a joint return, spouse’s rst name
Middle initial Middle initial
Last name Last name
00
00
00
Age 65 or Older?
Yourself
Spouse
20 Total from line 19 ..................................................................................................................................................... 20
21 Use tax due on Internet, mail order, or other out-of-state purchases ...................................................................... 21
(For use tax table, see page 14 of the Packet)
If you certify that no use tax is due, place an ‘X’ here:
22 Balance (add lines 20 and 21) ................................................................................................................................ 22
23 Oklahoma withholding
(provide all W-2s, 1099s or other withholding statements)
.. 23
24 2020 estimated tax payments ............. (qualied farmer ) .................... 24
25 2020 payment with extension .......................................................................... 25
26 Low Income Property Tax Credit (provide Form 538-H) ................................... 26
27 Sales Tax Relief Credit (provide Form 538-S) .................................................. 27
28 Natural Disaster Tax Credit (provide Form 576) ............................................... 28
29 Credits from Form ........................................... a) 577 ............b) 578
29
30 Amount paid with original return plus additional paid after it was led
(amended return only) ...................................................................................... 30
31 Payments and credits (add lines 23-30) ............................................................................................................... 31
32 Overpayment, if any, as shown on original return and/or prior amended return(s) or
as previously adjusted by Oklahoma (amended return only) .................................................................................. 32
33 Total payments and credits (line 31 minus 32) .................................................................................................... 33
PART THREE: TAX, CREDITS AND PAYMENTS
34 If line 33 is more than line 22, subtract line 22 from line 33. This is your overpayment .......................................... 34
35
Amount of line 34 to be applied to 2021 estimated tax (original return only)
(For further information regarding estimated tax, see page 5 of the 511 Packet.)
35
36 Donations from your refund (total from Schedule 511-H)................................. 36
37 Total deductions from refund (add lines 35 and 36) ................................................................................................ 37
38 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
PART FOUR: REFUND
Daytime Phone
(optional)
Daytime Phone
(optional)
39 If line 22 is more than line 33, subtract line 33 from line 22. This is your tax due ................................................... 39
40 a) Donation: Support the Oklahoma General Revenue Fund (original return only) .............................................
40a
b) Donation: Public School Classroom Support Fund (original return only) ........................................................
40b
41 Underpayment of estimated tax interest (annualized installment method .............................................. ) .. 41
(If you have an underpayment of estimated tax (line 41) & overpayment (line 34), see instructions.)
42 For delinquent payment add penalty of 5% .............................................. $ _____________________________
plus interest of 1.25% per month .............................................................. $ _____________________________ 42
43 Total tax, donation, penalty and interest (add lines 39-42) ..................................................................................... 43
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
Place an ‘X’ in this box if the Oklahoma Tax Commission
may discuss this return with your tax preparer....................
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 numbers
are correct. If your direct deposit fails
to process or you do not choose direct
deposit, you will receive a debit card.
See the 511 Packet for direct deposit and
debit card information.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Name(s) shown
on Form 511:
Your Social
Security Number:
Schedule 511-H 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-H in the box below. If you give to
more than one organization, put a “99” in the box. Provide Schedule 511-H ..
2020 Form 511 - Resident Income Tax Return - Page 2
1 State and municipal bond interest ................................................................................................................. 1
2 Out-of-state losses (describe ____________________________________ ) Enter as a positive number 2
3 Lump sum distributions (not included in your Federal Adjusted Gross Income) .......................................... 3
4 Federal net operating loss - Enter as a positive number .............................................................................. 4
5 Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion ....................... 5
6 Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) 6
7 Oklahoma loss distributed by an electing PTE ............................................................................................. 7
8 Miscellaneous: Other additions (enter number in box for type of addition) ..................................... 8
9 Total additions (add lines 1-8, enter total here and on line 6 of Form 511) ................................................. 9
Schedule 511-A: Oklahoma Subtractions
Schedule 511-B: Oklahoma Additions
Schedule 511-C: Oklahoma Adjustments
1 Military pay exclusion - Active Duty, Reserve and National Guard (not retirement income) ......................... 1
2 Qualifying disability deduction ....................................................................................................................... 2
3 Qualied adoption expense .......................................................................................................................... 3
4 Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..................... 4
5 Deduction for providing foster care ............................................................................................................... 5
6 Miscellaneous: Other adjustments (enter number in box for type of deduction) ............................. 6
7 Total adjustments (add lines 1-6, enter total here and on line 8 of Form 511) ............................................ 7
2020 Form 511 - Resident Income Tax Return - Page 3
1 Interest on U.S. government obligations ....................................................................................................... 1
2 Social Security benets taxed on your Federal Form 1040 or 1040-SR ....................................................... 2
3 Federal civil service retirement in lieu of social security ............................................................................... 3
Retirement Claim Number: Taxpayer Spouse
4 Military Retirement (see instructions for limitation) ....................................................................................... 4
5 Oklahoma government or Federal civil service retirement (see instructions for limitation) ........................... 5
6 Other retirement income (see instructions for limitation) .............................................................................. 6
7 U.S. Railroad Retirement Board benets ...................................................................................................... 7
8 Oklahoma depletion ...................................................................................................................................... 8
9 Oklahoma net operating loss (provide schedules) ......................... Loss Year(s) 9
10 Exempt tribal income (see instructions for qualications) ............................................................................. 10
11 Gains from the sale of exempt government obligations ................................................................................ 11
12 Oklahoma Capital Gain Deduction (provide Form 561) ................................................................................ 12
13 Income Tax Refund (Federal Form 1040 or 1040-SR, Schedule 1, line 1) ................................................... 13
14 Oklahoma income distributed by an electing PTE ........................................................................................ 14
15 Miscellaneous: Other subtractions (enter number in box for type of deduction) ............................. 15
16 Total subtractions (add lines 1-15, enter total here and on line 2 of Form 511) ......................................... 16
Name(s) shown
on Form 511:
Your Social
Security Number:
Note: Provide this page ONLY if you have an amount shown on a schedule.
See instructions for details on qualications
and required documents.
See instructions for details on qualications and
required documents.
See instructions for details on qualications and
required documents.
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 claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule.
1 Oklahoma itemized deductions (Schedule 511-D, line 11)
or Oklahoma standard deduction ................................................................................................................... 1
2 Exemptions ($1,000 x number of exemptions claimed at top of Form 511) ................................................... 2
3 Total (add lines 1 and 2) ................................................................................................................................. 3
4 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%) ............................. 4
5 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 - 11 of Form 511 blank)................................ 5
If you claimed itemized deductions on your Federal return, you must claim Oklahoma Itemized Deductions.
1 Federal itemized deductions from Federal Sch. A, line 17 ......................... 1
2 State and local sales or income taxes from Federal Sch. A, line 5a
(If Federal Sch A, line 5e is limited, enter that portion of Federal Sch A,
line 5a included in line 5e) ......................................................................... 2
3 Line 1 minus line 2 ......................................................................................................................................... 3
4 Medical and Dental expenses from Federal Sch. A, line 4 ........................ 4
5 Gifts to Charity from Federal Sch. A, line 14 .............................................. 5
6 Line 3 minus lines 4 and 5 ............................................................................................................................. 6
7 Is line 6 more than $17,000?
YES. Your itemized deductions are limited. Complete lines 9-11.
NO. Your itemized deductions are not limited. Skip lines 9 & 10. Go to line 11.
8 Maximum amount allowed for itemized deductions. (exception, lines 9 & 10) ............................................... 8
9 Medical and Dental expenses from Federal Sch. A, line 4 ............................................................................ 9
10 Gifts to Charity from Federal Sch. A, line 14 .................................................................................................. 10
11 Oklahoma Itemized Deductions
If you responded YES on line 7: Add lines 8, 9 and 10
If you responded NO on line 7: enter the amount from line 3 ................................................................ 11
Enter your Oklahoma Itemized Deductions on line 10 of Form 511 unless you have income from out-of-state on line 4 of Form 511. If
you have an amount on line 4 of Form 511, complete Schedule 511-E “Deductions and Exemptions” to determine the amount to enter
on line 12 of Form 511.
17,000 00
2020 Form 511 - Resident Income Tax Return - Page 4
Name(s) shown
on Form 511:
Your Social
Security Number:
Note: Provide this page ONLY if you have an amount shown on a schedule.
Schedule 511-D: Oklahoma Itemized Deductions
Schedule 511-E: Deductions and Exemptions
See instructions for details on
qualications and required documents.
See instructions for details on
qualications and required documents.
%
1 Federal earned income credit ..................................................................................................... 1
2 Multiply line 1 by 5% ................................................................................................................... 2
3 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%)........... 3
4 Oklahoma earned income credit
(multiply line 2 by line 3, enter total here and on line 16 of Form 511) ........................................ 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. Provide a copy of your Federal return.
1 Enter your Federal child care credit .................................. 1
2 Multiply line 1 by 20% ....................................................... 2
3 Enter your Federal child tax credit
(total of child tax credit & additional child tax credit) ......... 3
4 Multiply line 3 by 5% ......................................................... 4
5 Enter the larger of line 2 or line 4 ................................................................................................ 5
6 Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511
Enter the percentage from the above calculation here (do not enter more than 100%)........... 6
7 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
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.
Provide a copy of your Federal return and, if applicable, the Federal child care credit schedule.
2020 Form 511 - Resident Income Tax Return - Page 5
Name(s) shown
on Form 511:
Your Social
Security Number:
Note: Provide this page ONLY if you have an amount shown on a schedule.
Schedule 511-F:
Child Care/Child Tax Credit
Schedule 511-G:
Earned Income Credit
See instructions for details on qualications
and required documents.
See instructions for details on qualications and
required documents.
%
%
2020 Form 511 - Resident Income Tax Return - Page 6 - Note: Provide this page ONLY if you have
an amount shown on a schedule or are ling an amended return.
Name(s) shown
on Form 511:
Your Social
Security Number:
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-H Information. If you are not receiving
a refund, but would like to make a donation to one of these organizations, Schedule 511-H Information lists the mailing address to mail
your donation to the organization. If you are not receiving a refund and wish to donate to Support the Oklahoma General Revenue Fund
or Public School Classroom Support Fund, see line 40a or 40b 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.
See Packet 511, pages 25 and 26 for Schedule 511-H Information.
1 Support of Programs for Volunteers to Act
as Court Appointed Special Advocates
for Abused or Neglected Children.......................................... $2 $5 $ 1
2 Indigent Veteran Burial Program ........................................... $2 $5 $ 2
3 Support the Oklahoma General Revenue Fund .................... $2 $5 $ 3
4 Oklahoma Emergency Responders Assistance
Program ................................................................................. $2 $5 $ 4
5 Support of Folds of Honor Scholarship Program
.................... $2 $5 $ 5
6 Support Wildlife Diversity Fund ............................................. $2 $5 $ 6
7 Support of Programs for Regional Food Banks
in Oklahoma .......................................................................... $2 $5 $ 7
8 Public School Classroom Support Fund ................................ $2 $5 $ 8
9 Oklahoma Pet Overpopulation Fund ..................................... $2 $5 $ 9
10 Support the Oklahoma AIDS Care Fund ............................... $2 $5 $
10
11 Support Oklahoma Silver Haired Legislature and Alumni
Association Program ............................................................... $2 $5 $ 11
12 Total donations (add lines 1-11, enter total here and on line 36 of Form 511) ............................................ 12
00
00
00
00
00
00
00
00
00
00
00
00
Schedule 511-H:
Donations from Refund
Did you le an amended Federal return? Yes No
If Yes, provide a copy of the IRS Form 1040X or 1045 AND proof of IRS acceptance, such as a copy of the IRS “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, provide a separate schedule.
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
Schedule 511-I: Amended Return Information
(Original return only)
A. Yourself ...................
B. Spouse ....................
C. Number of
dependents .............
D. Total exemptions
claimed (add A-C) ...
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:
Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2020.
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
Note: Do not enter the taxpayer or spouse as a dependent.
1 Enter total wages, salaries, fees, commissions, bonuses, and tips
(including nontaxable income from your W-2s) ................................................................. 1
2 Enter total interest and dividend income received .............................................................. 2
3 Total of all dependents’ income (from Part 2, column 5) ..................................................... 3
4 Social Security payments (total including Medicare) .......................................................... 4
5 Railroad Retirement benets .............................................................................................. 5
6 Other pensions, annuities and IRAs ................................................................................... 6
7 Alimony ............................................................................................................................... 7
8 Unemployment benets ...................................................................................................... 8
9 Earned Income Credit (EIC) received in 2020..................................................................... 9
10 Nontaxable sources of income (specify) _________________________________ ......... 10
11
Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains
from the sale or exchange of property
(taxable & nontaxable) (provide Federal return including schedules) ..
11
1 2 Enter gross (positive) income from business and farm
(provide Federal return including schedules) .....
12
13
Other income-including income of others living in your household (specify)
_________________ 13
14 Total gross household income (Add lines 1-13) .............................................................. 14
PART 4: SALES TAX CREDIT COMPUTATION
(For households with gross income below allowable limits, see steps 2 and 3 on back of form.)
I
f you are ling a Form 511, carry the credit to
Form 511, line 27.
If the Oklahoma Tax Commission may discuss this return
with your tax preparer, place an ‘X’ here:
Occupation
Occupation
15 Total qualied exemptions claimed in Box D above x $40 (credit claimed) ... 15
If line 14 is over income limits shown in steps 2 and 3 on back of this form, no credit is allowed.
See “Total gross household income” denition on page 2 for examples of income.
Claim for Credit/Refund of Sales Tax
Taxpayer’s Social
Security Number:
Spouse’s Social
Security Number:
FORM
2
0
2
0
Mailing address (number and street, including apartment number, or rural route)
City State ZIP
Spouse’s rst name, middle initial and last name (if a joint return)
DIRECT DEPOSIT OPTION: For those NOT ling a Form 511. See page 2 for Refund Information.
EXEMPTION INFORMATION
QUALIFIED EXEMPTIONS...
538-S
4.
Relationship
YEARLY INCOME
You may not enter negative amounts.
YOU MAY NOT ENTER NEGATIVE AMOUNTS
Routing
Number:
checking account
savings account
Account
Number:
Deposit my refund in my:
State of Oklahoma
PART 1: TAXPAYER INFORMATION
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
Physical address in 2020 (if different than shown in mailing address section)
Is this refund going to or through an
account that is located outside of
the United States?
Yes No
If died in 2020 or 2021,
enter date of death:
If died in 2020 or 2021,
enter date of death:
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Taxpayer’s rst name, middle initial and last name
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 12/31/2020.
• 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:
If the Internal Revenue Code (IRC) of the IRS provides for a later due date, this form may be led by the later due date.
If the due date falls on a weekend or legal holiday when OTC ofces are closed, this form is due the next business day.
• Extensions do apply to this form. If you have been granted an extension of time in order to le your income tax return (including
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. Provide a copy of the extension.
Notice
Persons who have received TANF (Temporary Assistance for Needy Families) for any month in the year of 2020 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, 2020 to December 31, 2020.
GOGO
GOGO
GOGO
STOP
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), workers’ 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 provide
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 provide this signed
form. If you are not ling an income tax return, mail this completed and signed form to: Oklahoma T
ax Commission, PO Box 26800, Okla-
homa 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, your refund will be mailed to the address shown on your return.
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,
2020, 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, your listed dependent must qualify and be claimed as a dependent for Federal
income tax purposes. The name, social security number, age, relationship and yearly income (if any) must be entered for all dependents.
All of the other sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year).
Do not enter the taxpayer or spouse as a dependent.
2020 Form 538-S - Page 2