Fill - Free fillable 2021 Form 511-NR Oklahoma Individual Income Form For Nonresidents And Part-Year Residents Packet & Instructions (State of Oklahoma) PDF form

2021 Oklahoma

Individual Income

Tax Forms and

Instructions for

Nonresidents and

Part-Year Residents

This packet contains:

• Instructions for Completing the 511-NR Income Tax Form

• Form 511-NR: Oklahoma Nonresident and Part-Year Resident Income Tax Return Form

• 2021 Income Tax Table

 •Thisformisalsousedtoleanamendedreturn.Seepage7.

Filing date:

• Generally, your return must be postmarkedbyApril15,2022.Foradditionalinformation,

seethe“DueDate”sectiononpage5.

Want your refund faster?

 •Seepage45fordirectdepositinformation.

2021 OKLAHOMA NONRESIDENT/PART-YEAR RESIDENT TAX PACKET

TABLE OF CONTENTS

2-D Barcode Information

If your return has a separate page with barcodes,

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! Provide this page

with your completed return

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

How Nonresident and Part-year Residents are Taxed...... 3

Who Must File?.................................................................. 4

NonresidentSpouseofUnitedStatesMilitaryMember..... 4

Estimated Income Tax....................................................... 4

WhatisOklahomaSourceIncome?.................................. 5

Due Date........................................................................... 5

Not Required to File .......................................................... 6

What is an Extension?....................................................... 6

Net Operating Loss ........................................................... 6

When to File an Amended Return .................................... 7

All About Refunds ............................................................. 7

Top of Form Instructions............................................... 8-10

Schedule511-NR-1Instructions................................. 10-12

Form511-NR:SelectLineInstructions...................... 12-19

Schedule511-NR-AInstructions................................. 19-21

Schedule511-NR-BInstructions................................ 21-25

Schedule511-NR-CInstructions................................ 25-28

Schedule511-NR-DInstructions..................................... 28

Schedule511-NR-EInstructions.................................... 28

Schedule511-NR-FInstructions..................................... 28

Schedule511-NR-GInstructions..................................... 29

Schedule511-NR-HInstructions..................................... 29

When You Are Finished .................................................. 29

Schedule511-NR-GInformation................................ 29-30

Tax Table ................................................................... 31-42

Debit Card Information............................................... 43-44

Direct Deposit Information............................................... 45

Assistance Information.................................................... 45

 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

PTE - Pass-Through Entity

Sec.- Section(s)

HELPFUL HINTS

•Fileyourreturnbythesameduedateasyourfederalincometaxreturn.Seepage5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-NR.

•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-NR-Athrough511-NR-H,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16-17.

•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-NR,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.

WHAT’S NEW IN THE 2021 OKLAHOMA TAX PACKET?

•TheCreditforEmployeesintheAerospaceSectorandtheCreditsforEmployersintheAerospaceSectoronthe511-

CRweremodiedtoincludecertainlicensedProfessionalEngineersandtoexpandthedenitionof“qualiedprogram”.

To obtain Form 511-CR, visit our website at tax.ok.gov.

•AnewdeductionisallowedforcontributionstoaccountsestablishedundertheAchievingaBetterLifeExperience

(ABLE)program.SeeSchedule511-NR-Conpage28.

•AdonationmaybemadefromyourrefundtosupporttheOklahomachapteroftheY.M.C.A.YouthandGovernment

program.SeetheinstructionsforSchedule511-NR-Gonpage29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

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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).

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, then the same residency rules apply as would apply to any

othercivilian.Thespousewouldthencomplywithallresidencyruleswhereliving.

A nonresident who is stationed in Oklahoma on active duty is exempt from Oklahoma Income Tax unless and until the

militarymemberchoosestoestablishapermanentresidenceinOklahoma.Thisexemptionappliesonlytomilitarypay

earnedinOklahomabytheservicemember;itdoesnotincludeincomeearnedbyperformingotherservicesinthestate.

Theearningsofthespouseoftheservicemembermaybeexempt;seethe“NonresidentSpouseofUnitedStatesMilitary

Servicemember”section.

Resident/Nonresident

AnonresidentlingajointfederalreturnwithanOklahomaresidentspousemayhaveoptionsforlingtheOklahoma

return(s).See“FilingStatus”inthe“TopofFormInstructions”onpages8-10forfurtherinformation.

HOW NONRESIDENTS AND PART-YEAR RESIDENTS ARE TAXED

The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were

earnedinOklahoma,usingForm511-NR.TheFederalAdjustedGrossIncome(AGI)willbeadjustedusingtheOklahoma

adjustments,allowedin68OklahomaStatutes(OS)Section2358,toarriveatAGIfromallsources.TheAGIfromall

sourcesisusedtodeterminethetaxableincome.Afterthetaxableincomeiscalculated,itisproratedusingapercentage

oftheAGIfromOklahomasourcesdividedbytheAGIfromallsources.ThisproratedtaxistheOklahomatax.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 3

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.

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

Oklahomasourcesof$1,000ormore.

Nonresident

Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, every nonresident with Oklahoma

source grossincomeof$1,000ormoreisrequiredtofileanOklahomaincometaxreturn.Anonresidentpartnermay

electtobeincludedinacompositepartnershipreturn;seeRule710:50-19-1.

Note:IfyoudonothaveanOklahomalingrequirementbuthadOklahomataxwithheldormadeestimatedtaxpayments,

seethesection“NotRequiredtoFile”onpage6forfurtherinstructions.

NONRESIDENT SPOUSE OF UNITED STATES MILITARY SERVICEMEMBER

UnderFederalMilitarySpousesResidencyRelief(MilitarySpousesResidencyReliefAct&VeteransBenetsand

TransitionActof2018[hereinafter,theAct]),anonresidentspouseofanonresidentservicemembermaybeexemptfrom

Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true:

• The servicemember is present in Oklahoma in compliance with military orders;

• The spouse is in Oklahoma to be with the servicemember; and

• The spouse maintains the same domicile as the servicemember or elects to use the same residence for tax

purposesastheservicememberinaccordancewithVeteransBenetsandTransitionActof2018.

The“WhatisOklahomaSourceIncome?”sectiononpage5showsexamplesofthetypesofincomethatmaybe

consideredfromOklahomasources,thereforesubjecttotaxbyOklahoma,andtypesofincomethatareprotectedunder

theActandthereforenotsubjecttotaxbyOklahoma.

If there is at least $1,000 of gross income from Oklahoma sources, such as Oklahoma rental or royalty income, complete

theOklahomaForm511-NRaccordingtothe“SelectLineInstructions”.

If all of the income earned in Oklahoma is protected under the Act, and Oklahoma taxes were withheld, complete the

OklahomaForm511-NRaccordingtothe“NotRequiredtoFile”sectionfoundonpage6.

IfthenonresidentspouseofaUnitedStatesMilitaryServicememberisclaimingtheexemptionprovidedforunderthe

Act,theymustfurnishcopiesoftheservicemember’smilitaryW-2,thespouse’sW-2,theLeaveandEarningsStatement

(LES),andcopiesoftheirfederalincometaxreturnandtheresidentstate’sreturntoavoiddelaysintheprocessingof

theirOklahomaincometaxreturn.

FrequentlyAskedQuestions(FAQs)relatingtoIndividualIncomeTaxIssuesforMilitarycanbefoundonourwebsiteat:

tax.ok.gov.

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 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.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line27instructionsonpage18.

FormOW-8-ES,forlingestimatedtaxpayments,isavailableonourwebsiteattax.ok.gov.

EstimatedpaymentscanbemadeonlinethroughOkTAP.

*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onourwebsiteattax.ok.gov.

Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 4

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 5

WHAT IS OKLAHOMA SOURCE INCOME?

The sources of income taxable to a nonresident are:

 (1) Salaries,wagesandcommissionsforworkperformedinOklahoma.

 (2) Incomefromanunincorporatedbusiness,profession,enterpriseorotheractivityastheresultofworkdone,

servicesrendered,orotherbusinessactivitiesconductedinOklahoma.*

 (3) DistributiveshareoftheOklahomapartofpartnership,estateortrustincome,gains,lossesordeductions.*

 (4) DistributivesharefromSub-chapterSCorporationsdoingbusinessinOklahoma.*

 (5) NetrentsandroyaltiesfromrealandtangiblepersonalpropertylocatedinOklahoma.

 (6) GainsfromthesalesorexchangesofrealandtangiblepersonalpropertylocatedinOklahoma.

 (7) Incomereceivedfromallsourcesofwagering,gamesofchanceoranyotherwinningsfromsourceswithinthis

state.Proceedsthatarenotmoneyshallbetakenintoaccountatfairmarketvalue.

*ThisincludesLimitedLiabilityCompanies(LLCs).

Note:Salaries,wagesandcommissionsforworkperformedinOklahomabyaqualifyingnonresidentspouseofamilitary

servicemembermaynotbesubjecttotaxinOklahomaandbeprotectedundertheMilitarySpousesResidentAct.(Civilian

incomeearnedinOklahomabytheservicememberisnotprotectedandissubjecttoOklahomatax.)Otherexamplesof

potentially protected income are:

 • Personalservicebusinessincomeearnedbythequalifyingnonresidentspouse.Examplesofpersonalservice

businessincomeincludethebusinessofadoctor,lawyer,accountant,carpenterorpainter(theseareexamples

only,andarenotintendedtobeexclusiveorexhaustive).Apersonalservicebusinessgenerallydoesnotinclude

anybusinessthatmakes,buys,orsellsgoodstoproduceincome.

• Income received from all sources of wagering, games of chance or any other winnings from sources within

Oklahomabythequalifyingnonresidentspouse.(Suchincomereceivedbytheservicememberisnotprotected

andissubjecttoOklahomatax.)

The Oklahoma source income of a part-year resident is the sum of the following:

 (1) AllincomereportedonyourfederalreturnfortheperiodyouarearesidentofOklahoma,exceptincomefromreal

and tangible personal property located in another state, income from business activities in another state, or the

gains/losses from the sales or exchange of real property in another state; and

 (2) TheOklahomasourceincomefortheperiodyouwereanonresidentofOklahoma.

The Oklahoma source income of a residentlingwithapart-yearresidentornonresidentspousewillincludeallincome

reported on your federal return except income from real or tangible personal property located in another state, income

frombusinessactivitiesinanotherstate,orthegains/lossesfromthesalesorexchangeofrealpropertyinanotherstate.

DUE DATE

Generally,yourOklahomaincometaxreturnisdueApril15th.However:

 • Ifyoule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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OTCatthenumberonthebill.

 • IftheduedatefallsonaweekendorlegalholidaywhentheOTCofcesareclosed,yourreturnisduethenext

businessday.Yourreturnmustbepostmarkedbytheduedatetobeconsideredtimelyled.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 6

NOT REQUIRED TO FILE

No Oklahoma Filing Requirement

NonresidentswhodonothaveanOklahomalingrequirement,asshowninthesection“WhoMustFile?”,buthad

OklahomataxwithheldormadeestimatedtaxpaymentsshouldcompletetheForm511-NR.

Complete the Form 511-NR as follows:

 1. FilloutthetopportionoftheForm511-NRaccordingtothe“TopofFormInstructions”onpages8-10.Besureto

placean‘X’inthebox“NotRequiredtoFile”.

 2. IfyouareanonresidentwhoisnotrequiredtolebecauseyourgrossOklahomasourceincomeislessthan

$1,000,completeSchedule511-NR-1,lines1-19ofthe“FederalAmount”columnasperyourfederalincometax

return.Thencompletelines1-18ofthe“OklahomaAmount”column;enteryourgrossincomefromOklahoma

sourcesandnotthenetincomeaswouldbereectedinyourFederalAGI.Returntopage1ofForm511-NRand

completelines1and2.

 3. Completelines24through43thatareapplicabletoyou.SignandmailinForm511-NR,pages1-4only.Donot

mailinpages5and6.Includepage7onlyifyouhaveanentryonline36“Donationsfromyourrefund”.Besure

toincludeyourW-2s,1099sorotherwithholdingstatementstosubstantiateanyOklahomawithholding.

Ifyouledafederalincometaxreturn,provideacopy.

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

payment.Interestwillbechargedfromtheoriginalduedateofthereturn.

NET OPERATING LOSS

ThelossyearreturnmustbeledtoestablishtheOklahomaNetOperatingLoss.

Usethe511-NR-NOLschedules.

Whenthereisafederalnetoperatingloss(NOL),anOklahomaNOLmustbecomputedasifalltheincomewereearned

inOklahoma.Theguresfromthe“FederalAmount”columnareusedforthiscomputation.Thelossiscarriedasan

OklahomaNOLanddeductibleinthe“FederalAmount”column.

ThetrueOklahomaNOLiscomputedusingtheguresfromthe“OklahomaAmount”columnandshallbeallowedwithout

regardtotheexistenceofaFederalNOL.ThelossiscarriedasanOklahomaNOLanddeductibleinthe“Oklahoma

Amount”column.

For tax years 2009 and subsequent, the years to which an NOL may be carried shall be determined solely by reference to

Section172oftheInternalRevenueCode(IRC.)

A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originalreturn(excludingextensions).Attach

theelectiontotheamendedreturn.Once made, the election is irrevocable.

TheFederalNOLallowedinthecurrenttaxyearreportedonSchedule511-NR-1,line15“otherincome”,shallbeadded

onSchedule511-NR-A,line3“Oklahomaadditions”intheappropriatecolumn.Enterasapositivenumber.TheOklahoma

NOL(s)shallbesubtractedonSchedule511-NR-B,line9“Oklahomasubtractions”intheappropriatecolumn.Thereis

alsoaspaceprovidedtoenterthelossyear(s).

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

WHEN TO FILE AN AMENDED RETURN

Generally,toclaimarefund,youramendedreturnmustbeledwithinthreeyearsfromthedatetax,penaltyandinterest

waspaid.Formosttaxpayers,thethree-yearperiodbeginsontheoriginalduedateoftheOklahomataxreturn.Estimated

taxandwithholdingsaredeemedpaidontheoriginalduedate(excludingextensions).

IfyournetincomeforanyyearischangedbytheIRS,anamendedreturnshallbeledwithinoneyear.Part-year

residentsandnonresidentsshalluseForm511-NR.Placean“X”intheboxatthetopoftheForm511-NRindicatingthe

returntobean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-NR-H

“AmendedReturnInformation”onForm511-NR,page7.Provide a copy of Federal Form 1040X, Form 1045, RAR, or

otherIRSnotice,correspondence,and/orotherdocumentation.

Important: ProvideacopyofIRSrefundcheckorstatementofadjustment.

IfyoudiscoveryouhavemadeanerroronyourOklahomareturn,wemaybeabletohelpyoucorrectthereturn.For

additionalinformation,contactourTaxpayerResourceCenterat405.521.3160.

ALL ABOUT REFUNDS

Taxpayers have two quick, convenient ways to check the status of their refund:

 • 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fourtosix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 an

Oklahomadebitcard.Seepages43-44forinformationonthedebitcardandpage45formoreinformationondirect

deposit.

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 8

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areaisusedforprocessingnotations.Donotwriteintheseareas.

SOCIAL SECURITY NUMBER

EnteryourSocialSecurityNumber.Ifyouaremarriedlingjoint,enteryourspouse’sSSNinthespaceprovided.Note: If

youaremarriedlingseparate,donotenteryourspouse’sSocialSecurityNumberhere.Enterit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

decedent.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-NR-H.

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.

Oklahoma Nonresident/Part-Year Income Tax Return

Form 511-NR

2021

Filing Status

1 Single

2 Married ling joint return

(even if only one had income)

3 Married ling separate

• Ifspouseisalsoling,list

nameandSSNintheboxes:

4 Head of household with qualifying person

5 Qualifying widow(er) with dependent child

• Pleaselisttheyearspousediedinboxatright:

Nonresident(s) State of Residence: ________________

Part-Year Resident(s) From ___________ to _________

Resident/Part-Year Resident/Nonresident

State of Residence: Yourself _________ Spouse _______

Residency

Status

Not Required to File -

Place an ‘X’ in this box if you are a nonresident whose gross income from Oklahoma sources is less than

$1,000. (see instructions)

Age 65 or Older?

(Please see instructions)

Yourself

Spouse

Name:

SSN:

Regular

Yourself

Spouse

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 10 of 511NR Packet.

Special Blind

Add the Totals from boxes (a), (b) and (c).

(a)

(b)

(c)

Enter the TOTAL here:

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-NR.

See Schedule 511-NR-H.

AMENDED RETURN!

City State ZIP Country

Your rst name If a joint return, spouse’s rst name

Middle initial Middle initial

Last name Last name

Complete Schedule 511-NR-1 “Income Allocation for Nonresidents and Part-Year Residents” to arrive at

Oklahoma Source Income (line 1) and Federal adjusted gross income (line 2). Round to nearest whole dollar.

Oklahoma AmountFederal Amount

1 Oklahoma source income (Schedule 511-NR-1, line 18) ......................................................................................

2 Federal adjusted gross income (Schedule 511-NR-1, line 19) .........................

3 Oklahoma additions: Schedule 511-NR-A, line 8 ................................................

4 Add lines (Federal 2 and 3) and then (Oklahoma 1 and 3) ..................................

5 Oklahoma subtractions: Schedule 511-NR-B, line 17 ..........................................

6 Adjusted gross income: Oklahoma Source (line 4 minus line 5) ............................................................................

7 Adjusted gross income: All Sources (line 4 minus line 5) Also enter on line 8..................

8 Adjusted gross income: All Sources (from line 7) ..................................................................................................

9 Oklahoma Adjustments (Schedule 511-NR-C, line 7) ..............................................................................................

10 Income after adjustments (line 8 minus line 9) .........................................................................................................

.00

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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anOklahomaresident(either

civilianormilitary),andtheotherisanonresidentcivilian(non-military).Inthiscasethetaxpayermusteither:

• 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has

anOklahomalingrequirement,he/shewillleonForm511-NR,usingmarriedlingseparateratesandreporting

his/herincomeanddeductions.Form574“Resident/NonresidentAllocation”mustbeledwiththereturn(s).You

can obtain this form from our website at tax.ok.gov.

-OR-

• 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(OklahomaForm511-TX)maybeclaimedfortaxespaid

totheotherstate,ifapplicable.Astatementshouldbeattachedtothereturnstatingthenonresidentislingasa

residentfortaxpurposesonly.

Theaboveexceptiondoesnotapplyif:1)eitherspouseisapart-yearresidentor2)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511-NRandincludeintheOklahomaamount

column,allOklahomasourceincomeofbothspouses.

RESIDENCY STATUS

Nonresident-Placean‘X’inthisboxonlyifanonresidenttheentireyear.Iflingajointreturn,bothmustbe

nonresidentstheentireyear.

Part-Year Resident-Placean‘X’inthisboxonlyifapart-yearresident.Iflingajointreturn,bothmustbepart-year

residents.Enterthedates,duringthetaxyear,ofyourOklahomaresidency.

Resident/Part-Year Resident/Nonresident-Placean‘X’inthisboxonlyiflingajointreturnandspouseshavedifferent

residencystatus.Enterthestate(s)ofresidenceforeachspouse.Ifeitherspouseisapart-yearresident,listallstatesof

residenceforthepart-yearresidentandenterthedatesofOklahomaresidencyaboveonthepart-yearresidentline.Do

notmarktheboxforpart-yearresident.

NOT REQUIRED TO FILE

IfyouareanonresidentwhosegrossincomefromOklahomasourcesislessthan$1,000,placean‘X’inthebox.Seethe

instructionsunder“NotRequiredtoFile”todeterminewhichlinesontherestoftheForm511-NRtocomplete.

EXEMPTIONS

Totherightoftheword“Yourself”placeanumber“1”inalltheboxesthatapplytoyou.Thentotaltheboxes.Thendothe

sameforyourspouse,ifapplicable.Thetermsforthissectionaredenedbelow.

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“0”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.

 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.

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EXEMPTIONS (CONTINUED)

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.

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2equalto$15,000orless.

 (2) Jointreturnwithline2equalto$25,000orless.

 (3) Marriedlingseparatereturnwithline2equalto$12,500orless.

 (4) Headofhouseholdreturnwithline2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 copy of federal

returnandForm8606.

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residentspousealsohasanOklahomaling

requirementandislingseparatelyonForm511,thedependencyexemptionswillbeallocatedbetweentheresident’sand

nonresident’sreturns.

SIXTY-FIVE OR OLDER

Placean‘X’inthebox(es)ifyourage,oryourspouse’s,is65onorbeforeDecember31,2021.Ifyouturnedage65on

January1,2022,youareconsideredtobeage65attheendof2021.

SCHEDULE 511-NR-1

Federal Amount Column - Lines 1 through 19, “Federal Amount” column are a summary of the items that make up your

FederalAGI.Completeyourfederalreturn,thenenterallincomeitemsandfederaladjustmentsexactlyasenteredon

yourfederalreturn.However,ifyouareanonresidentcivilian(non-military)lingajointfederalreturnwithanOklahoma

residentspouse,entertheamountsfromForm574“Resident/NonresidentAllocation”.

Provideacopyofyourfederalreturn.

Oklahoma Amount Column - Lines 1 through 18, “Oklahoma Amount” column will be used to determine income from

OklahomasourcesincludedinFederalAGI.

 Wages,Salaries,Tips,etc.

EnterthatpartofthefederalamountthatrepresentsservicesperformedinOklahomaasanonresident.

If you were a part-year resident, you must also add the part of the federal amount that was earned while you were a

resident.

Note:FormW-2incomeprotectedundertheMilitarySpousesResidencyReliefActshouldnotbeenteredinthe

“OklahomaAmount”column.EnteranyOklahomawithholdingonline26.Seethe“NonresidentSpouseofUnitedStates

MilitaryServicemember”sectiononpage4formoreinformation.

Taxable Interest Income

Enter that part of the federal amount that represents interest income earned as a nonresident or part-year resident that

ispartofthereceiptsofyourbusiness,includingpartnershipsandSubScorporations,carriedoninOklahomaandnot

otherwiseexemptfromOklahomaincometax.IfyoucarryonbusinessbothinandoutofOklahoma,seetheinstructions

forSchedule511-NR-1,line10.

If you were a part-year resident, you must also add the non-business part of the federal amount that was earned while a

resident.

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SCHEDULE 511-NR-1

Dividend Income

Enter dividend income, earned as a nonresident or part-year resident, that is part of the receipts of your business,

includingpartnershipsandSubScorporations,carriedoninOklahomaandnototherwiseexemptfromOklahomaincome

tax.IfyoucarryonbusinessbothinandoutofOklahoma,seetheinstructionsforSchedule511-NR-1,line10.

If you were a part-year resident, you must also add the non-business part of the federal amount that was earned while a

resident.

Taxable Amount of IRA Distribution

Ifyouareapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

Taxable Amount of Pensions and Annuities

Ifyouareapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

 SocialSecurityBenets

If you were a part-year resident, you must enter the part of the federal taxable amount that was received while you were a

resident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

Capital Gain or (loss)

As a nonresident or part-year resident, calculate the amount to be included in the “Oklahoma Amount” column as capital

gainor(loss)fromOklahomasources.Examplesincludegainor(loss)fromthesaleorexchangeofrealortangible

personal property located in Oklahoma regardless of residency andthegainor(loss)fromthesaleorexchangeof

intangiblepropertythatwassoldduringtheperiodofresidency.

 TaxableRefunds,Credits,orOffsetsofStateandLocalIncomeTaxes

Ifyouwereapart-yearresident,enterthatpartofthefederalamountthatwasreceivedwhileanOklahomaresident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

Alimony Received

If you were a part-year resident, enter that part of the federal amount that represents the total alimony received while an

Oklahomaresident.

Donotenteranyalimonyreceivedduringtheperiodyouwereanonresident.

Business Income or (loss)

Asanonresidentorpart-yearresident,enterthatpartofthefederalamountthatrepresentsbusinessincomeor(loss)

receivedfromabusinesscarriedoninOklahoma.

Business carried on in Oklahoma - Your business is considered to be carried on in Oklahoma if you maintain, operate

oroccupydeskspace,anofce,ashop,astore,awarehouse,afactory,anagencyorotherplacewhereyouraffairs

areregularlycarriedoninOklahoma.Thisdenitionisnotexclusive.Yourbusinessisconsideredtobecarriedonin

Oklahomaifitistransactedherewithafairmeasureofpermanencyandcontinuity.

BusinesscarriedonbothwithinandwithoutOklahoma-Netincomeor(loss)fromabusinessactivitythatiscarried

on both within and without Oklahoma of a non-unitary character shall be separately allocated to the state to which such

activityisconducted.Netincomeor(loss)fromabusinessactivitythatiscarriedonbothwithinandwithoutOklahomaof

aunitarycharactershallbeapportionedaccordingtoaprescribedformulaoranapprovedalternativemethod.

Note:IncomeprotectedundertheMilitarySpousesResidencyReliefActshouldnotbeenteredinthe“OklahomaAmount”

column.Seethe“NonresidentSpouseofUnitedStatesMilitaryServicemember”sectiononpage4formoreinformation.

 OtherGainsor(Losses)

Enterthatpartofthefederalamountthatrepresentsgainor(loss)fromthesaleorexchangeofnoncapitalassetsfrom

Oklahomasources.Anexampleincludesagainor(loss)fromthesaleofbusinesspropertylocatedinOklahoma.

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SCHEDULE 511-NR-1

 RentalRealEstate,Royalties,Partnerships,etc.

EnterthatpartofthefederalamountthatwasderivedfromorconnectedwithOklahomasources.See“WhatisOklahoma

SourceIncome?”onpage5.

PassivelossesareallowedinOklahomaduringthesametaxyearutilizedonthefederalreturn.

Report in the “Oklahoma Amount” column your share of any income from a partnership of which you are a member or an

estateortrustofwhichyouareabeneciaryiffromOklahomasources.

Farm Income or (loss)

Asanonresidentorpart-yearresident,enterthatpartofthefederalamountthatrepresentsincomeor(loss)fromfarming

carriedoninOklahoma.

Unemployment Compensation

Ifyouwereapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

Other Income

EnterthepartofthefederalamountfromorconnectedwithOklahomasourcesasanonresidentorpart-yearresident.

Ifyouwereapart-yearresident,youmustalsoaddthepartofthefederalamountwhilearesident.

IfyouhaveanetoperatinglossfromOklahomasources(withoutacorrespondingfederalnetoperatingloss)thatyouare

carryingforward,entertheamountofthelossonSchedule511-NR-B,line9,andprovide the applicable schedule from

Form511-NR-NOL.

Total Federal Adjustments to Income

Federal Amount column-EnterthetotaladjustmentstoincomereportedonyourFederalForm1040.Examplesinclude

penaltyonearlywithdrawalofsavings,IRAdeduction,deductionforself-employmenttax,andmovingdeduction.

Oklahoma Amount Column-Ifyouwereanonresidentorpart-yearresident,enteronlyadjustmentsattributableto

incometaxedbyOklahoma.Iftheadjustmentisnotattributabletoincome,theadjustmentshouldbeproratedbasedon

theamountpaidwhileanOklahomaresidenttototalamountpaid.

IRAdeductionswillbeproratedonthebasisofOklahomaearnedincometototalearnedincomepertaxpayer.

Movingexpensedeductionisanallowableadjustmentinthe“OklahomaAmount”columnforpart-yearresidentsmoving

intoOklahoma.Provide FederalForm3903.

SELECT LINE INSTRUCTIONS

Additions

EnterthetotalfromSchedule511-NR-A,line8.SeeSchedule511-NR-Ainstructionsonpages19-21.

Subtractions

EnterthetotalfromSchedule511-NR-B,line17.SeeSchedule511-NR-Binstructionsonpages21-25.

 AdjustedGrossIncome-ALLSOURCES

ThisisyourFederalAGIafterOklahomaAdditionsandSubtractions,whichisyourAGIfromallsources.

Adjustments

EnterthetotalfromSchedule511-NR-C,line7.SeeSchedule511-NR-Cinstructionsonpages25-28.

Deductions

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11.

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.

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Deductions (continued)

Ifyourlingstatusismarriedlingjointor qualifyingwidow(er),yourOklahomastandarddeductionis$12,700.

-OR-

• Itemized Deductions:

Ifyouclaimeditemizeddeductionsonyourfederalreturn(Form1040or1040-SR,ScheduleA),completeSchedule511-

NR-DtodetermineyourOklahomaitemizeddeductions.Schedule511-NR-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 and dependents

Oklahomaallows$1,000foreachexemptionclaimedatthetopofpage1ofForm511-NR.

Tax from tax table

(15a)

UsingForm511-NR,line14,ndyourtaxintheTaxTable.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.

(15b)

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.

Child care/child tax credit

CompleteForm511-NR,line16unlessyourAGIfromallsources(Form511-NR,line7)islessthanyourFederalAGI

(Form511-NR,line2).IfyourAGIfromallsourcesislessthanyourFederalAGI,completeSchedule511-NR-Eto

determinetheamounttoenteronForm511-NR,line16.

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, then as a resident, part-year resident or nonresident military, 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.

-OR-

 • 5%ofthechildtaxcreditallowedbytheIRC.Thisincludesboththenonrefundablechildtaxcreditandthe

refundableadditionalchildtaxcredit.

IfyourFederalAGIisgreaterthan$100,000nocreditisallowed.

Provideacopyofyourfederalreturn,andifapplicable,theFederalChildCareCreditschedule.

Tax base

Thisistheamountoftaxcomputedonthetotalincomefromallsources.ThisisnotyourOklahomaincometax. To

determineyourOklahomaincometax,completelines18and19.

Tax percentage

Thetaxbase(line17)isproratedusingtheAGIfromOklahomasourcesdividedbytheAGIfromallsources.Thisprorated

taxisyourOklahomaincometax(line19).EntertheOklahomaAmountfromForm511-NR,“OklahomaColumn”,line6in

box“a”.EntertheFederalAmountfromForm511-NR,“FederalColumn”,line7inbox“b”.Divide“a”by“b”.Donotenter

morethan100%.

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This is Your Oklahoma Income Tax

TheOklahomapercentagefromForm511-NR,line18shallbemultipliedbytheamountofbasetax(Form511-NR,line

17)inordertodeterminetheamountofincometaxthatmustbepaidtotheStateofOklahoma.

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.Addthe

recapturedcredittotheOklahomaincometaxandentera“1”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.

AddtheinstallmentpaymenttotheOklahomaincometaxandentera“2”inthebox.Provide a schedule of the tax

computation.68O.S.Sec.2368(K)

Earned Income Credit

Residentsandpart-yearresidentsareallowedanEarnedIncomeCredit.EnterthetotalfromSchedule511-NR-F,line4.

Seeinstructionsonpage28.

Note:Nonresidentsdonotqualifyforthiscredit.

Credit for Tax Paid to/in Another State

A resident or part-year resident taxpayer who receives income for personal services performed in another state while a

residentofOklahomamustreportthefullamountofsuchincomeinthe“OklahomaAmount”column.Iftheotherstatealso

taxestheincome,acreditisallowedonForm511-NR.CompleteOklahomaForm511-TXandfurnishacopyoftheother

statereturn(s)orFormW-2Gifthetaxingstatedoesnotallowareturntobeledforgamblingwinnings(i.e.Mississippi).

Personalserviceincomenotincludedinthe“OklahomaAmount”columndoesnotqualifyforthiscredit.

Note:Nonresidenttaxpayersdonotqualifyforthiscredit.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 on the Oklahoma return based on the same

income.

Other Credits

TheamountofothercreditsasclaimedonForm511-CR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511-CR.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.

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Other credits (continued)

• CreditforQualiedRehabilitationExpenditures

68OSSec.2357.41andRule710:50-15-108.

• 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.2358.7andRule710:50-15-94.

• 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.

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

SELECT LINE INSTRUCTIONS

Oklahoma Use Tax

(FortaxpayerswholivedatleastpartofthetaxyearinOklahoma)

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.Complete

WorksheetTwoifyoudidnotkeeprecordsofallofyourout-of-statepurchases.

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 17ormultiplyyourAGIfromline7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.

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 the

amount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.

*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.

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 made while living in Oklahoma............................

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-NR,line24....................................................................................................

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17

 toestablishtheusetaxbasedonyourFederalAGIfromForm511-NR,line2.

Multiply the use tax from the table by the tax percentage from Form 511-NR, line 18.............................

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 made

while living in Oklahoma of $1,000 or more for

1/1/2021 through 12/31/2021...............................................

 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-NR,line24....................................................................................................

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

SELECT LINE INSTRUCTIONS

OKLAHOMAUSETAXTABLE

At least But less than

If Federal AGI

(Form 511-NR, line 2) 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 Income Tax Withheld

IfyouhaveForm(s)W-2showingOklahomaincometaxwithheld,youshouldalsohaveOklahomawagesonSchedule

511-NR-1,line1intheOklahomaAmountcolumn.ProvideForm(s)W-2tosubstantiateOklahomawithholding.

If your employer withheld Oklahoma taxes from your wages in error, you must le an Oklahoma return in order to receive

a refund even though you have no income from Oklahoma sources. A letter from your employer, on company letterhead,

and signed by an authorized company ofcial, explaining the error must accompany your return.

Oklahomaincometaxiswithheldfromroyaltypaymentspaidtononresidentroyaltyowners.Enterthewithholdingonthis

line.YoushouldhaveOklahomaroyaltyincomeonSchedule511-NR-1intheOklahomaamountcolumn.Provide Form

1099-MISC,Form500-A,FormK-1orotherdocumentationtosubstantiateOklahomawithholding.

Oklahomaincometaxiswithheldfromdistributionsmadebypass-throughentities(partnerships,Scorporations,limited

liabilitycompaniesortrusts)tononresidentmembers.Ifyouareanonresidentmemberofapass-throughentity(PTE),

OklahomaincometaxshouldhavebeenwithheldonanydistributionofOklahomataxableincome.EntertheOklahoma

incometaxwithheldonyourdistribution.ProvideForm500-BtosubstantiateOklahomawithholding.

Ifyouareenteringwithholdingonthisline,youshouldalsohavedistributiveincome/(loss)fromthePTEonSchedule511-

NR-1intheOklahomaAmountcolumn.Ifnot,provideanexplanation.

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

SELECT LINE INSTRUCTIONS

Oklahoma Income Tax Withheld (continued)

Note: If you are a nonresident partner and are electing to be included in a composite return or are a nonresident

shareholderwhohasnotledaForm512-SA,donotincludeyourwithholdingonthisline.ThepartnershiportheS

corporationwillclaimthewithholdingontheirreturn.

Oklahoma Estimated Tax Payment

EnteranypaymentsyoumadeonyourestimatedOklahomaincometaxfor2021.Includeanyoverpaymentfromyour

2020returnyouappliedtoyour2021estimatedtax.Ifatleast66.67%(ortwo-thirds)ofyourgrossincomeisfromfarming,

estimatedpaymentsarenotrequired.Ifclaimingthisexception,youmustplacean‘X’intheboxonthislineandprovide

acompletecopyofyourfederalreturn.

Note:Seepage4,“EstimatedIncomeTax”forinformationonwhoisrequiredtomakeestimatedtaxpayments.

Payments With Extension

IfyouledOklahomaextensionForm504-Ifor2021,enteranyamountyoupaidwiththatform.

Refundable Credits

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

occurringduringthetaxyearwillberefundedat85%ofthefaceamountofthecredits.Foranycreditcalculated,thecredit

allowedisequalto75%oftheamountotherwiseprovided.A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.

Amount Credited to 2021 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.

Donations (original return only)

Schedule511-NR-G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

appropriateagency.Informationregardingeachorganization,includingtheaddresstomailadonationifyouarenot

receivingarefund,isfoundunder“Schedule511-NR-GInformation”onpage29-30.

PlacethelinenumberoftheorganizationfromSchedule511-NR-Ginthebox.Ifgivingtomorethanoneorganization,put

a“99”inthebox.

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7formoreinformation.

Support the Public School Classroom Support Fund (original return only)

AdonationtothisFundmaybemadeonataxduereturn.ForinformationregardingthisFund,seeSchedule511-NR-G

information.

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estimatedtaxpaymentsandwithholdingare

required to be the smaller of:

 • 70%ofthecurrentyeartaxliability,

-OR-

 • 100%ofyourprioryeartaxliability.

The income tax liability is the Oklahoma income tax due less all credits except amounts paid on withholding, estimated tax

andextensionpayments.Check the boxifusingtheannualizedinstallmentmethod.

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andsendyouabill.

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

SELECT LINE INSTRUCTIONS

Delinquent Penalty and Interest

Aftertheoriginalduedateofthereturn,compute5%penaltyontheincometaxdue(line39minusline24).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tax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.

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.

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-NR-A

The“FederalAmount”columnisasummaryofyourOklahomaallowableadditionsandsubtractionsfromALLSOURCES,

asthoughallincomeanddeductionsarefromOklahomasources.

State and Municipal Bond Interest

Federal Amount column

If you received income on bonds issued by any state or political subdivision thereof, 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Oklahoma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,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StateandMunicipalBondsissuedpriortoJuly2,2001,otherthanthoseprovidedforin

line1,isexemptfromOklahomaincometaxonlyifsoprovidedbythestatuteauthorizingtheirissuance.

 4)Incomeonbondsissuedbyanotherstateorpoliticalsubdivisionthereof(non-Oklahoma),exemptfromfederal

taxation,istaxableforOklahomaincometax.

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

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-NR-B,line11andexemptlossesonSchedule511-NR-A,

line7.

Oklahoma Amount column

Enterthatpartofthe“FederalAmount”columnreceivedwhilearesidentofOklahoma.

 Lump-SumDistributions

Federal Amount column

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completecopyoffederalreturn.

Note:Thelump-sumdistributionmayqualifyfortheSchedule511-NR-B,line6“OtherRetirementIncomeExclusion.”

ItmustbereceivedfromaqualiedplanandsatisfytherequirementsoftheIRCasspeciedintheinstructionsforthe

exclusion.

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SCHEDULE 511-NR-A

 Lump-SumDistributions(continued)

Oklahoma Amount column

Enter that part of the “Federal Amount” column that represents the lump-sum distribution received while a resident of

Oklahoma.

 FederalNetOperatingLoss

Entercarryover(s)includedonFederalForm1040or1040-SRandonSchedule511-NR-1,line15.Seethe“Net

OperatingLoss”sectiononpage6.

Recapture of Depletion and Add Back of Excess Federal Depletion

Federal Amount column

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-NR-B,line8.Acompleteschedule

bypropertymustbefurnished.

Oklahoma Amount column

Enterthatpartofthe“FederalAmount”columnthatrepresentstherecaptureofdepletiononOklahomaproperties.

Enter that part of the “Federal Amount” column that represents the add back of excess federal depletion on Oklahoma

properties.

Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)

Federal Amount column -

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.

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 Amount column -

Enterthatpartofthe“FederalAmount”columnthatrepresentstherollovertakenornon-qualiedwithdrawalreceived

whilearesidentofOklahoma.

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-NR,line1thatiscoveredbytheelectionpursuanttothisAct.ProvideacopyoftheOTCacknowledgementletter.

Oklahoma Amount column -

Enter that part of the “Federal Amount” column that represents the electing PTE’s loss included in the “Oklahoma Amount”

columnonForm511-NR-1.

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”.

Federal Amount column

Enterthenumber“1”ifthefollowingapplies:

Lossesfromthesaleofexemptgovernmentobligations:SeethenoteintheinstructionsforSchedule511-NR-A,line1

andSchedule511-NR-B,line1.ProvideFederalScheduleDandForm8949.

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SCHEDULE 511-NR-A

Other Additions (continued)

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-NR-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and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 detailed explanation specifying the type of addition and Oklahoma

Statuteauthorizingtheaddition,andverifyingdocuments.

Oklahoma Amount column

Enter the part of the “Federal Amount” column that represented:

 1. LossesfromthesaleofexemptgovernmentobligationsincurredwhilearesidentofOklahoma,

 2. ThedepreciationonOklahomapropertyaddedback,

 3&4. Theamountoftheadd-backincludedinyourpro-ratashareoftheOklahomadistributableincome,

 5. Theapplicableportionofanyadditionnotpreviouslyclaimed.

SCHEDULE 511-NR-B

 InterestonU.S.Obligations

Federal Amount column-Ifyoureportinterestonbonds,notesandotherobligationsoftheU.S.governmentonyour

federal return, this income may be excluded 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&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-NR-B,line11,andexemptlossesonSchedule511-NR-A,line7.

Oklahoma Amount column-Enterthatpartofthe“FederalAmount”columnthatrepresentsU.S.governmentinterest

includedonSchedule511-NR-1,line2,inthe“OklahomaAmount”column.

Taxable Social Security

Federal Amount column-SocialSecuritybenetsreceivedbyanindividualshallbeexemptfromtaxableincome,tothe

extentsuchbenetsareincludedintheFederalAGI.

Oklahoma Amount column-Enterthatpartofthe“FederalAmount”columnthatrepresentsSocialSecuritybenets

exemptbystatuteincludedonSchedule511-NR-1,line6,inthe“OklahomaAmount”column.

 FederalCivilServiceRetirementinLieuofSocialSecurity

Federal Amount column-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-NR-B,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.

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SCHEDULE 511-NR-B

 FederalCivilServiceRetirementinLieuofSocialSecurity(continued)

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.

Oklahoma Amount column-Eachindividualmayexclude100%oftheirCSRSretirementbenetsincludedonSchedule

511-NR-1,line5,inthe“OklahomaAmount”column.

Military Retirement

Federal Amount column-Eachindividualmayexcludethegreaterof75%oftheirmilitaryretirementbenetsor

$10,000,butnottoexceedtheamountincludedintheFederalAGI.Militaryretirementbenetsarethosebenetsreceived

byanindividualfromanycomponentoftheArmedForcesoftheUnitedStates.

Oklahoma Amount column-Eachindividualmayexclude75%oftheirmilitaryretirementbenetssourcedtoOklahoma

or$10,000,whicheverisgreater.“SourcedtoOklahoma”meansthemilitaryretirementbenetsenteredonSchedule511-

NR-1,line5,inthe“OklahomaAmount”column.Militaryretirementbenetsarethosebenetsreceivedbyanindividual

fromanycomponentoftheArmedForcesoftheUnitedStates.

Oklahoma Government or Federal Civil Service Retirement

Federal Amount column -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,retirementincomemustbe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oftheOklahomaStatutes.ProvideacopyofForm1099-R.

*DonotincludeonthislinetheCSRSretirementbenetsalreadyexcludedonSchedule511-NR-B,line3.

Note: An early distribution from a retirement fund due to termination of employment prior to 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-NR-B,line6.

Oklahoma Amount column - Enter all or part of the amount reported in the “Federal Amount” column that represents the

incomethatisincludedonSchedule511-NR-1,line5,inthe“OklahomaAmount”column.Thisexclusionisnotprorated.

Other Retirement Income

Federal Amount column-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retirementexclusiononSchedule511-NR-B,line5,

theamountoftheexclusiononthislinecannotexceed$10,000minustheamountalreadyclaimedonSchedule511-NR-

B,line5,inthe“FederalAmount”column(iflessthanzero,enter“0”).

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.

Oklahoma Amount column-Youmayexcludeupto$10,000,butnottoexceedtheamountofqualiedretirement

benetsreportedinthe“OklahomaAmount”columnonSchedule511-NR-1.Foranyindividualwhoclaimstheretirement

exclusiononSchedule511-NR-B,line5,theamountoftheexclusiononthislinecannotexceed$10,000minusthe

amountalreadyclaimedonSchedule511-NR-B,line5,inthe“OklahomaAmount”column(iflessthanzero,enter“0”).

ProvideacopyofForm1099-Rorothersupportingdocumentation.

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SCHEDULE 511-NR-B

U.S.RailroadRetirementBoardBenets

Federal Amount column -AllqualiedU.S.RailroadRetirementBoardbenetsthatareincludedintheFederalAGImay

beexcluded.

Oklahoma Amount column - Enterthatpartofthe“FederalAmount”columnthatrepresentsU.S.RailroadRetirement

benetsexemptbystatuteincludedinthe“OklahomaAmount”column.

Additional Depletion

Federal Amount column - Depletion on oil and gas well production, at the option of the taxpayer, may be computed

at22%ofgrossincomederivedfromeachproperty(regardlesswherelocated)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Section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 nonproducing properties, upon expiration of the lease, such depletion must be restored on

Schedule511-NR-A,line4,intheyeartheleaseexpires.

Ifyouhavefederaldepletionbeingcarriedoverintothisyear,seeSchedule511-NR-A,line4.

Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents additional depletion only

fromOklahomaproperties,thenetincomeofwhichisincludedinthe“OklahomaAmount”columnonSchedule511-NR-1.

 OklahomaNetOperatingLoss

ThelossyearreturnmustbeledtoestablishtheOklahomaNOL.

Federal Amount column - Enter the Oklahoma NOL, computed based on the “Federal Amount” column carried over from

previousyears.Provide a detailed schedule showing origin and NOL computation and provide a copy of Federal NOL

computation.Seethe“NetOperatingLoss”sectiononpage6.(AlsoseeSchedule511-NR-A,line3.)

Oklahoma Amount column - Enter the Oklahoma NOL, which was computed on the “Oklahoma Amount Column” carried

overfrompreviousyears.Alsoenterthelossyear(s).ProvideadetailedscheduleshowingoriginandNOLcomputation.

Seethe“NetOperatingLoss”sectiononpage6.(AlsoseeSchedule511-NR-A,line3.)

Exempt Tribal Income

Federal Amount column-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.

To deduct income earned on Indian country, provide the following information for tax year 2021:

 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that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,

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that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.

Oklahoma Amount column - Enter the part of the “Federal Amount” column that represents tribal income exempt by

statuteandincludedinthe“OklahomaAmount”column.

B10

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SCHEDULE 511-NR-B

Gains from Sale of Exempt Government Obligations

Federal Amount column - SeethenoteintheinstructionsforSchedule511-NR-A,line1,andSchedule511-NR-B,line1.

ProvideFederalScheduleDandForm8949.

Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents gains from the sale of

exemptgovernmentobligationsincurredwhilearesidentofOklahoma.

Nonresident Active Duty Military Wages

Nonresidentactivedutymilitarypay,coveredundertheprovisionsoftheSoldiers’andSailors’CivilReliefAct,shouldbe

deductedfromFederalAGIbeforethecalculationoftaxunder68OSSec.2362.Enternonresidentactivedutymilitary

payonlytotheextentsuchpayisincludedonSchedule511-NR-1,line1,inthe“FederalAmount”column.Provide a

copyofthemilitaryFormW-2.

Oklahoma Capital Gain Deduction

Federal Amount column – 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theIRCSection

1222(11).Thequalifyinggainmust:

 1) BeearnedonrealortangiblepersonalpropertylocatedwithinOklahomathatyouhaveownedforatleastve

uninterrupted years prior to the date of the sale;

 2) BeearnedonthesaleofstockorownershipinterestinanOklahomaheadquarteredcompany,limitedliability

company, or partnership where such stock or ownership interest has been owned by you for at least two

uninterrupted years prior to the date of the sale; or

 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 where such property

has been owned by such entity or 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.

EntertheamountfromForm561-NR,ColumnF,line10.ProvideForm561-NRandacopyofyourFederalScheduleD

andForm(s)8949.

Oklahoma Amount column – EntertheamountfromForm561-NR,ColumnG,line10.

Income Tax Refund

Federal Amount column - 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Schedule511-NR-1,line8inthe“FederalAmount”columnmaybededucted.

Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents an income tax refund

includedonSchedule511-NR-1,line8inthe“OklahomaAmount”column.

Oklahoma Income Distributed by an Electing PTE

Federal Amount column - 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-NR,line2thatiscoveredbytheelectionpursuanttothisAct.Provide a copy of

theOTCacknowledgementletter.

Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents the electing PTE’s income

includedinthe“OklahomaAmount”columnonForm511-NR-1.

Miscellaneous: Other Subtractions

Enterinthebox,theappropriatenumberaslistedbelowthatshowsthetypeofincomeyouaresubtracting.Ifyouare

entitledtomorethanonetypeofdeduction,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.(74OSSec.5064.7(A)(1))

B11

B12

B13

B14

B15

B16

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SCHEDULE 511-NR-B

Miscellaneous: Other Subtractions (continued)

To support your deduction, provide:

 1) Copyofthepatent.

 2) CopyoftheroyaltyagreementwiththeOklahomamanufacturer.

 3) CopyofregistrationformfromOklahomaDepartmentofCommerceorOklahomaCenterfortheAdvancementof

ScienceandTechnology(OCAST).

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“5”ifthefollowingapplies:

SmallBusinessIncubatorexclusion:Exemptionforincomeearnedbythetenant.(74OSSec.5078)

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”.Provide

adetailedexplanationspecifyingthetypeofsubtractionandOklahomaStatuteauthorizingthesubtraction,andverifying

documents.

SCHEDULE 511-NR-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andNationalGuardpay,receivedduringthetimetheywerearesident.Themilitarypaymustbe

includedonSchedule511-NR-1,line1inthe“OklahomaAmount”columntoqualifyforthisexclusion.Retiredmilitarysee

instructionsforSchedule511-NR-B,line4.

Qualifying Disability Deduction

If you are a resident or part-year resident individual with a physical disability constituting a substantial handicap to

employment, you may deduct the expense incurred while you were a resident 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orVeteransAdministrationrecognitionand/or

allowanceofthisexpense.

 QualiedAdoptionExpense

During the period of residency, residents and part-year residents may deduct “Nonrecurring adoption expenses” not to

exceed$20,000percalendaryear.Expensesaretobedeductedintheyearincurred.“Nonrecurringadoptionexpenses”

means adoption fees, court costs, medical expenses, attorney fees and expenses that are directly related to the legal

processofadoptionofachild.Provideascheduledescribingtheexpensesclaimed.

B16

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SCHEDULE 511-NR-C

Contributions to an Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)

EachindividualmaydeductcontributionsmadetoaccountsestablishedpursuanttotheOklahomaCollegeSavings

PlanAct.ThemaximumannualdeductionistheamountofcontributionstoallOklahoma529CollegeSavingsPlanor

OklahomaDream529accountsplusanycontributionstosuchaccountsforpriortaxyearsafterDecember31,2004,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toanyotherplanunderIRCSection529.

ContributionsmustbemadetoanOklahoma529CollegeSavingsPlanorOklahomaDream529account(s).Contributions

madetoother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.

ForinformationonsettingupanOklahoma529CollegeSavingsPlanvisitwww.ok4saving.orgorcalltoll-free(877)654-

7284.ForinformationonsettingupanOklahomaDream529account,contactyournancialadvisor.

Deductions 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providing

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 by an Oklahoma resident to an Oklahoma

medicalsavingsaccountandtheinterestearnedonsuchaccountshallbeexemptfromtaxation.Themedicalsavings

accountmustbeestablishedinthisstatepursuantto63OSSec.2621through2623.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.Provide a copy of the front page of your

federalreturn.ThisisnotonyourW-2.

Contributions made by an Oklahoma resident to an Oklahoma health savings account and the interest earned on such

accountshallbeexemptfromtaxation.Thehealthsavingsaccountmustbeestablishedinthisstatepursuantto36OSSec.

6060.14through6060.18.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.

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.

“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.Thisincludeseachpartofthe

facility that is used in the processing of agricultural commodities, including receiving, storing, transporting and packaging

orotherwisepreparingtheproductforsaleorshipment.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

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SCHEDULE 511-NR-C

Miscellaneous: Other Adjustments (continued)

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ofeachinvestment.Ifthetotalexclusion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corporation,

the schedule must also include the partnership’s or 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/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-NR-A,line7.

Enterthenumber“4”ifthefollowingapplies:

Discharge of Indebtedness for Farmers: An individual, engaged in production of agriculture, may exclude income resulting

fromthedischargeofindebtednessincurredtonancetheproductionofagriculturalproducts.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

participationintheOklahomaPoliceCorpsProgram,thatisincludedinyourFederalAGI.TheOklahomaPoliceCorpswas

establishedunder47OSSection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 exclusion 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exclusion.

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.Such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.

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participation

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.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 28

SCHEDULE 511-NR-C

Miscellaneous: Other Adjustments (continued)

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.

Enterthenumber“14”ifthefollowingapplies:

AchievingaBetterLife(ABLE)Deduction:Ataxdeduction($10,000perindividualtaxpayeror$20,000fortaxpayerslinga

jointreturn)isallowedforcontributionstoaccountsestablishedundertheABLEprogrampursuantto56O.S.Sec.4001.1.

Amounts contributed but not deducted by the taxpayer in the tax year for which the contribution is made may be carried

forwardasadeductionfromincomeforuptovetaxyears.Deductionsmaybetakenforcontributionsmadeduringthetax

year and through April 15 of the succeeding tax year, or through the due date of a taxpayer’s state income tax return excluding

extensions,whicheverislater.Provideproofofyourcontribution.

SCHEDULE 511-NR-D

CompleteSchedule511-NR-DtodetermineyourOklahomaitemizeddeductions.Schedule511-NR-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.

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youfederalreturn.

SCHEDULE 511-NR-E

IfyourAGIfromallsources(Form511-NR,line7)islessthanyourFederalAGI(Form511-NR,line2),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, then as a resident, part-year resident or nonresident military, 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.

-OR-

 • 5%ofthechildtaxcreditallowedbytheIRC.Thisincludesboththenonrefundablechildtaxcreditandthe

refundableadditionalchildtaxcredit.

IfyourFederalAGIisgreaterthan$100,000,nocreditisallowed.

Provideacopyofyourfederalreturnand,ifapplicable,theFederalChildCareCreditschedule.

SCHEDULE 511-NR-F

Residentsandpart-yearresidentscompleteSchedule511-NR-FtodeterminetheamountofOklahomaearnedincome

credittoenteronline20.

Earned Income Credit

Residentsandpart-yearresidentsareallowedacreditequalto5%oftheearnedincomecreditallowedonthefederal

return.ThecreditmustbeproratedontheratioofAGI-Oklahomasources(line6)toFederalAGI(line2).Provide a copy

ofyourfederalreturn.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 29

SCHEDULE 511-NR-G

Schedule511-NR-G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-NR-Gintheboxonline36ofForm511-NR.Ifyougiveto

morethanoneorganization,puta“99”intheboxonline36ofForm511-NR.

Descriptions of the organizations and the addresses to mail a donation if you are not receiving a refund, are shown on

page29-30,Schedule511-NR-GInformation.

SCHEDULE 511-NR-H

CompleteSchedule511-NR-H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check-boxatthetopofForm511-NR,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7forspecicinstructionsonlingamendedreturns.

WHEN YOU ARE FINISHED

Important:IfyoulloutanyportionoftheSchedules511-NR-1through511-NR-H,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copiesoffederalreturn,W-2s,1099sorotherwithholdingstatementstosubstantiatewithholding.

• Foramendedreturns,ifyoumarked“yes”onSchedule511-NR-H,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,youcancheckthestatusofyourrefundonlineusingourWhere’sMyRefund?toolatoktap.tax.ok.gov.For

additionalassistanceregardingyourrefund,contactourTaxpayerResourceCenter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

 POBox26800

 OklahomaCity,OK73126-0800

SCHEDULE 511-NR-G INFORMATION (ORIGINAL RETURN ONLY)

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.,POBox54946,OklahomaCity,OK73154.

2-Y.M.C.A.YouthandGovernmentProgram

YoumaydonatefromyourtaxrefundtosupporttheOklahomachapteroftheY.M.C.A.YouthandGovernmentprogram.

MoniesdonatedwillbeexpendedbytheStateDepartmentofEducationforthepurposeofprovidinggrantstotheProgram

soyoungpeoplemaybeeducatedregardinggovernmentandthelegislativeprocess.Ifyouarenotreceivingarefund,

youmaystilldonate.Mailyourcontributionto:OklahomaStateDepartmentofEducation,Y.M.C.A.YouthandGovernment

Program,OfceoftheComptroller,2500NorthLincolnBoulevard,Room415,OklahomaCity,OK73105-4599

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 30

SCHEDULE 511-NR-G INFORMATION (ORIGINAL RETURN ONLY)

3 - Support the Wildlife Diversity Fund

You may donate from your tax refund to support the

conservationof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wildlifedepartment.com

or by mail:

OklahomaDepartmentofWildlifeConservation,Re:WildlifeDiverstiyFund,POBox53465,OklahomaCity,

Oklahoma73152

4- 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,POBox248893,OklahomaCity,OK73124.

5- 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.

6- 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.

7- 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.

8-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,POBox25352,OklahomaCity,OK73125.

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 31

2021 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42.

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:

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

*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

2021 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:

$6,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 33

2021 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).

$18,000$15,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 34

2021 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).

$24,000 $27,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 35

2021 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).

$33,000 $36,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 36

2021 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).

$42,000 $45,000 $48,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 37

2021 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).

$51,000 $54,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 38

2021 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).

$60,000 $63,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 39

2021 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).

$69,000 $72,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 40

2021 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).

$78,000 $81,000 $84,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 41

2021 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).

$87,000 $90,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 42

2021 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

*ThiscolumnmustalsobeusedbyaQualiedWidow(er).

$96,000 $97,000

 Fast,free,24/7onlinelingservicesatoktap.tax.ok.gov 43

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 44

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 45

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.

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:

300NorthBroadwayAve.

Tulsa: 440SouthHouston,5thFloor

(Thislocationacceptsonlineelectronicpaymentsonly)

tax.ok.gov

Taxpayer Resource Center

Monday-Friday8:00a.m.-5:30p.m.

405.521.3160

Stay Connected

GET YOUR REFUND FASTER. USE DIRECT DEPOSIT!

Oklahoma Nonresident/Part-Year Income Tax Return

Form 511-NR

2021

Filing Status

1 Single

2 Married ling joint return (even if only one had income)

3 Married ling separate

• Ifspouseisalsoling,list

  nameandSSNintheboxes:

4 Head of household with qualifying person

5 Qualifying widow(er) with dependent child

 •Pleaselisttheyearspousediedinboxatright:

Nonresident(s) State of Residence: ________________

Part-Year Resident(s) From ___________ to _________

Resident/Part-Year Resident/Nonresident

State of Residence: Yourself _________ Spouse _______

Residency

Status

Not Required to File - Place an ‘X’ in this box if you are a nonresident whose gross income from Oklahoma sources is less than

$1,000. (see instructions)

Age 65 or Older?

(Please see instructions)

Yourself

Spouse

Name:

SSN:

Regular

Yourself

Spouse

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 10 of 511NR Packet.

Special Blind

Add the Totals from boxes (a), (b) and (c).

(a)

(b)

(c)

Enter the TOTAL here:

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-NR.

See Schedule 511-NR-H.

AMENDED RETURN!

City State ZIP or Postal Code Country

Your rst name If a joint return, spouse’s rst name

Middle initial Middle initial

Last name Last name

Complete Schedule 511-NR-1 “Income Allocation for Nonresidents and Part-Year Residents” to arrive at

Oklahoma Source Income (line 1) and Federal adjusted gross income (line 2). Round to nearest whole dollar.

Oklahoma AmountFederal Amount

1 Oklahoma source income (Schedule 511-NR-1, line 18) ...................................................................................... 1

2 Federal adjusted gross income (Schedule 511-NR-1, line 19) ......................... 2

3 Oklahoma additions: Schedule 511-NR-A, line 8 ................................................ 3

4 Add lines (Federal 2 and 3) and then (Oklahoma 1 and 3) .................................. 4

5 Oklahoma subtractions: Schedule 511-NR-B, line 17 .......................................... 5

6 Adjusted gross income: Oklahoma Source (line 4 minus line 5) ............................................................................ 6

7 Adjusted gross income: All Sources (line 4 minus line 5) Also enter on line 8.................. 7

8 Adjusted gross income: All Sources (from line 7) .................................................................................................. 8

9 Oklahoma Adjustments (Schedule 511-NR-C, line 7) .............................................................................................. 9

10 Income after adjustments (line 8 minus line 9) ......................................................................................................... 10

.00

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 2

Name(s) shown

on Form 511NR:

Your Social

Security Number:

STOP AND READ: If line 7 is equal to or larger than line 2, complete line 16. If line 7 is smaller than line 2, see Schedule 511-NR-E.

16 Oklahoma child care/child tax credit (see instructions) ............................................................................................ 16

17 Subtract line 16 from line 15 (This is your tax base) (Do not enter less than zero) ............................................... 17

.00

Amount from line 10 on page 1

11 Oklahoma itemized deductions (Schedule 511-NR-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) ..

12 Exemptions: Enter the total number of exemptions claimed on page 1 X $1,000 ............................ 12

13 Total deductions and exemptions (add lines 11 and 12) .......................................................................................... 13

14 Oklahoma Taxable Income: (line 10 minus line 13) ............................................................................................... 14

15 (a) Oklahoma Income Tax from Tax Table or if using Farm Income Averaging,

enter tax from Form 573, line 22 and enter a “1” in box on line 15 .................

15a

(b) If paying the Health Savings Account additional 10% tax,

add additional tax here and enter a “2” in box on line 15 ................................ 15b

Oklahoma Income Tax (line 15a plus line 15b) ............................................................................................. 15

.00

18 Tax percentage:

................ 18

19 Oklahoma Income Tax. Multiply line 17 by line 18

If recapturing the Oklahoma Affordable Housing Tax Credit, add recaptured credit here and enter a “1” in box. 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 “2” in the box) ............................................................................. 19

20 Oklahoma earned income credit (Sch. 511-NR-F, line 4) ......................................................................................... 20

21 Credit for taxes paid to another state (provide Form 511-TX) nonresidents do not qualify ..................................... 21

22 Form 511-CR - Other Credits Form - List 511-CR line number claimed here: ............................. 22

23 Line 19 minus lines 20, 21 and 22 ...........................................................................(Do not enter less than zero) 23

24 Use tax due on Internet, mail order, or other out-of-state purchases while living in Oklahoma

If you certify that no use tax is due, place an ‘X’ here: ............................................................................. 24

25 Balance (add lines 23 and 24) .................................................................................................................................. 25

Oklahoma withholding (provide W-2s, 1099s or withholding statement)

................. 26

27 2021 Oklahoma estimated tax payments

If you are a qualied farmer, place an ‘X’ here: ................................... 27

28 2021 payment with extension ............................................................................... 28

29 Credits from Form ...................................a) 577 ...... b) 578 .............. 29

30 Amount paid with original return plus additional paid after it was led

(amended return only) .......................................................................................... 30

31 Payments and credits (add lines 26-30) ................................................................................................................ 31

Oklahoma Amount (from line 6) Federal Amount (from line 7)

•

.00

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 3

Name(s) shown

on Form 511NR:

Your Social

Security Number:

39 If line 25 is more than line 33, subtract line 33 from line 25. This is your tax due ................................................... 39

40 Donation: Public School Classroom Support Fund (original return only) ..............................................................

41 Underpayment of estimated tax interest (annualized installment method ) .............................................. 41

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

Taxpayer’s signature Date

Taxpayer’s occupation Spouse’s occupation

Paid Preparer’s signature Date

Daytime Phone Number (optional)

Paid Preparer’s PTIN

A COPY OF FEDERAL RETURN

MUST BE PROVIDED.

Paid Preparer’s address and phone number

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 knowl-

edge and belief.

Place an ‘X’ in this box if the Oklahoma Tax Commission

may discuss this return with your tax preparer..................

Spouse’s signature Date

.00

Schedule 511-NR-G 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-NR-G in the box. If you give to

more than one organization, put a “99” in the box. Provide Schedule 511-NR-G .......................

Amount from line 31 on page 2

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 line 32) ............................................................................................... 33

34 If line 33 is more than line 25, subtract line 25 from line 33. This is your overpayment ......................................... 34

35 Amount of line 34 to be applied to 2022 estimated tax (original return only)

(see page 4 of 511NR Packet for further information) ......................................... 35

36 Donations from your refund (total from Schedule 511NR-G) .............................. 36

37 Total deductions from refund (add lines 35 and 36) ................................................................................................. 37

38 Amount to be refunded (line 34 minus line 37) ....................................................................................................... 38

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 511NR Packet for direct deposit

and debit card information.

Do not staple documentation to this form. To attach items, please use a paper clip.

Mailing Address for this form: PO Box 26800, Oklahoma City, OK 73126-0800

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 4

Note: Provide this page with your return.

Name(s) shown

on Form 511NR:

Your Social

Security Number:

Schedule 511-NR-1: Income Allocation for Nonresidents and

Part-Year Residents

Federal Amount Oklahoma Amount

Lines 1-19: In the Federal column, enter the amounts from your Federal tax return. See the instructions to gure

the amounts to report in the Oklahoma column.

Schedule 511-NR-A: Oklahoma Additions

See instructions for details on qualications and

required documents.

Federal Amount Oklahoma Amount

0000

1 State and municipal bond interest ............................................... 1

2 Lump sum distributions (not included in your Federal AGI) .......... 2

3 Federal net operating loss ............................................................ 3

4 Recapture depletion claimed on a lease bonus or

add back of excess Federal depletion .......................................... 4

5 Recapture of contributions to Oklahoma 529 College

Savings Plan and OklahomaDream 529 Account(s) .................... 5

6 Oklahoma loss distributed by an electing PTE ............................. 6

7 Miscellaneous: Other additions

(enter number in box for the type of addition ) ............ 7

8 Total additions

(add lines 1-7, enter total here and on line 3 of Form 511-NR) .... 8

1 Wages, salaries, tips, etc .............................................................. 1

2 Taxable interest income ................................................................ 2

3 Dividend income ........................................................................... 3

4 Taxable IRA distribution ................................................................ 4

5 Taxable pensions and annuities ................................................... 5

6 Taxable Social Security benets (also enter on line 2 of Sch. 511-NR-B) . . 6

7 Capital gains or losses (Federal Schedule D) .............................. 7

8 Taxable refunds (state income tax)............................................... 8

9 Alimony received .......................................................................... 9

10 Business income or (loss) (Federal Schedule C) ......................... 10

11 Other gains or losses (Federal Form 4797).................................. 11

12 Rental real estate, royalties, partnerships, etc ............................. 12

13 Farm income or (loss) ................................................................... 13

14 Unemployment compensation ...................................................... 14

15 Other income

(identify: _________________________________________ ) 15

16 Add lines 1 through 15.................................................................. 16

17 Total Federal adjustments to income

(identify: _________________________________________ ) 17

18 Oklahoma source income (line 16 minus line 17)

Enter here and on page 1, line 1 ............................................................................................................. 18

19 Federal adjusted gross income (line 16 minus line 17)

Enter here and on page 1, line 2............................................... 19

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 5

Note: Provide this page ONLY if you have an amount shown on a schedule.

Name(s) shown

on Form 511NR:

Your Social

Security Number:

1 Interest on U.S. government obligations ...................................... 1

2 Taxable Social Security (from Schedule 511-NR-1, line 6) ........... 2

3 Federal civil service retirement in lieu of social security ............... 3

4 Military Retirement (see instructions for limitation) ....................... 4

5 Oklahoma government or Federal civil service retirement ........... 5

6 Other retirement income ............................................................... 6

7 U.S. Railroad Retirement Board Benets ..................................... 7

8 Additional depletion ...................................................................... 8

Oklahoma net operating loss (Loss Year[s]

)

(provide Schedules)

10 Exempt tribal income (see instructions for qualications)............ 10

11 Gains from the sale of exempt government obligations ............... 11

12 Nonresident military wages (provide W-2) .................................. 12

13 Oklahoma Capital Gain Deduction (provide Form 561-NR) ........ 13

14 Income Tax Refund (Federal Form 1040 or 1040-SR,

Schedule 1, line 1) ........................................................................ 14

15 Oklahoma income distributed by an electing PTE ........................ 15

16 Miscellaneous: Other subtractions

(enter number in box for the type of deduction ..... ) .... 16

17 Total subtractions .......................................................................

(add lines 1-16, enter total here and on line 5 of Form 511-NR) 17

Schedule 511-NR-B: Oklahoma Subtractions

See instructions for details on qualications

and required documents.

Federal Amount Oklahoma Amount

- Retirement

Claim Number:

Taxpayer Number Spouse Number

1 Military pay exclusion - Active Duty, Reserve and National Guard (not retirement) ...................... 1

2 Qualifying disability deduction (residents and part-year residents only)......................................... 2

3 Qualied adoption expense ............................................................................................................ 3

4 Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..... 4

5 Deductions for providing foster care ............................................................................................... 5

6 Miscellaneous: Other adjustments (enter number in box for the type of deduction ) ..... 6

7 Total Adjustments (add lines 1-6, enter total here and on line 9 of Form 511-NR) ...................... 7

Schedule 511-NR-C: Oklahoma Adjustments

See instructions for details on qualications

and required documents.

Name(s) shown

on Form 511NR:

Your Social

Security Number:

Schedule 511-NR-E:

Child Care/Child Tax Credit

See instructions for details on

qualications and required documents.

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, then as a resident, part-year resident or nonresident military, 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.

• 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 Adjusted Gross Income: All sources 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.

•

If you claimed itemized deductions on your Federal return, you must claim Oklahoma Itemized Deductions.

Enter your Oklahoma Itemized Deductions on line 11 of Form 511-NR.

Schedule 511-NR-D:

Oklahoma Itemized Deductions

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-NR by the amount on line 2 of Form 511-NR

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 16 of Form 511-NR ............................................................................. 7

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 and 10. Go to line 11.

8 Maximum amount allowed for itemized deductions. (Exception, lines 9 and 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

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 6

Note: Provide this page ONLY if you have an amount shown on a schedule.

17,000

Name(s) shown

on Form 511NR:

Your Social

Security Number:

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-NR-H: Amended Return Information

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-NR-G Information on pages 29-30 of the

511-NR Packet. If you are not receiving a refund but would like to make a donation to one of these organizations, Schedule 511-NR-G

Information lists the mailing address to mail your donation to the organization. If you are not receiving a refund and wish to donate to the

Public School Classroom Fund, see line 40 of Form 511-NR.

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-NR, 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-NR.

Schedule 511-NR-G: Donations from Refund (Original return only)

Schedule 511-NR-F: Earned Income Credit

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 6 of Form 511NR by the amount on line 2 of Form 511NR

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 20 of Form 511-NR) ..................................................................................................................... 4

Residents and part-year residents are allowed a credit equal to 5% of the Earned Income Credit allowed on the Federal return.

The credit must be prorated on the ratio of Oklahoma source AGI to Federal AGI. Provide a copy of your Federal return.

Nonresidents do not qualify.

•

2021 Form 511-NR - Nonresident/Part-Year Income Tax Return - Page 7

Note: Provide this page ONLY if you have an amount shown on a schedule.

1 Support of Programs for Volunteers to Act

as Court Appointed Special Advocates

for Abused or Neglected Children.......................................... $2 $5 $ 1

2 Y.M.C.A. Youth and Government Program ............................ $2 $5 $ 2

3 Support Wildlife Diversity Fund ............................................. $2 $5 $ 3

4 Support of Programs for Regional Food Banks

in Oklahoma .......................................................................... $2 $5 $ 4

5 Public School Classroom Support Fund ................................ $2 $5 $ 5

6 Oklahoma Pet Overpopulation Fund ..................................... $2 $5 $ 6

7 Support the Oklahoma AIDS Care Fund ............................... $2 $5 $

8 Support Oklahoma Silver Haired Legislature and Alumni

Association Program ............................................................... $2 $5 $ 8

9 Total donations (add lines 1-8, enter total here and on line 36 of Form 511-NR) ........................................ 9

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2021 Form 511-NR Oklahoma Individual Income Form For Nonresidents And Part-Year Residents Packet & Instructions (State of Oklahoma)

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