Fill - Free fillable 2020 511 Packet Instructions (Oklahoma) PDF form

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 .............................................................................

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

(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

(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

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

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 7

TOP OF FORM INSTRUCTIONS

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

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)

 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

 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 ......................................................................................................

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 .....................................................................................................

* 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.

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 14

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.

 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

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 16

SCHEDULE 511-A

 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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 17

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

A10

A11

A12

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 18

SCHEDULE 511-A

A13

A14

A15

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 19

SCHEDULE 511-B

State and Municipal Bond Interest

If you received income on bonds issued by any state or political subdivision thereof that is exempt from federal taxation

but not exempt from taxation by the laws of the State of Oklahoma, the total of such income shall be added to Federal

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 20

SCHEDULE 511-B

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 21

SCHEDULE 511-C

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 22

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 23

SCHEDULE 511-C

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 24

SCHEDULE 511-F

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 25

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.

• 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

CASAAssociation,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.

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:

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:

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:

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:

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:

 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

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

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

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.

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 ..........................................................................

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

(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

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

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

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.)

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.

• 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 $

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

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

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) ..

1 2 Enter gross (positive) income from business and farm

(provide Federal return including schedules) .....

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.)

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

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

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

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:

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

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.

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

Download
Save PDF to desktop

Email
Email completed PDF

Send for Signing
Email for others to sign

Print
Print document

NAME

2020 511 Packet Instructions (Oklahoma)

View Audit Log
Print With Audit Log
Duplicate Document

Fill Online, Printable, Fillable, Blank 2020 511 Packet Instructions (Oklahoma) Form

Related forms

Fillable 2020 511 Packet Instructions (Oklahoma)

Fill Online, Printable, Fillable, Blank 2020 511 Packet Instructions (Oklahoma) Form

Related forms

First 20 documents completely FREE!