2023 Form 511 Oklahoma Resident Individual Income Tax Forms Packet & Instructions

2023 Oklahoma

Resident Individual

Income Tax Forms

and Instructions

This packet contains:

• Instructions for completing the Oklahoma Resident Income Tax Return Form 511

• Oklahoma Resident Income Tax Return Form 511

• Sales Tax Relief Credit Form 538-S

• Instructions for the Direct Deposit option

• 2023 Income Tax Tables

Filing date:

• Generally, your return must be postmarked by April 15, 2024. For additional information,

see the “Due Date” section on page 4.

 •Thisformisalsousedtoleanamendedreturn.Seepage6.

Want your refund faster?

• See page 41 for direct deposit information.

2023 OKLAHOMA RESIDENT INDIVIDUAL INCOME TAX PACKET

TABLE OF CONTENTS

HELPFUL HINTS

• File your return by the same due date as your federal income tax return. See page 4 for information regarding extended

duedateforelectronicallyledreturns.

•Ifyouneedtoleforanextension,useForm504-IandthenlaterleaForm511.

• Be sure to provide copies of your Form(s) W-2, 1099 or other withholding statement with your return. Provide all federal

schedules as required.

• Important:IfyoulloutanyportionoftheSchedules511-Athrough511-IorForm538-S,youarerequiredtoprovide

those pages with your return. Failure to include the pages will result in a delay of your refund.

•Besuretosignanddatethereturn.Ifyouarelingajointreturn,bothyouandyourspouseneedtosign.

• Do not provide any correspondence other than those documents and schedules required for your return.

• If you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe use tax on

those items. For more information on use tax, see pages 13-14.

• Would you like your refund faster? Choose to have your refund direct deposited into your checking or savings account.

• When you complete the direct deposit section on the Form 511, verify the routing and account numbers are correct. If

the direct deposit fails to process, your refund will be mailed to you on a debit card.

•Afterling,ifyouhavequestionsregardingthestatusofyourrefund,useOkTAPattax.ok.gov to check your refund or

call405.521.3160.

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 26800

Oklahoma City, OK 73126-0800

Note: Any handwritten information will not be

captured when a return is processed using the

2-D barcode.

ResidentDened ..........................................................................3

Resident Income...........................................................................4

Due Date ......................................................................................4

Extensions ....................................................................................4

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

Determining Your Filing Requirement ...........................................5

Estimated Income Tax ..................................................................5

Net Operating Loss.......................................................................5

Refunds ........................................................................................6

Amended Returns.........................................................................6

Top of Form Instructions ........................................................... 7-9

Form 511: Select Line Instructions ......................................... 9-16

Schedule 511-A Instructions ................................................. 16-19

Schedule 511-B Instructions ................................................. 20-21

Schedule 511-C Instructions ................................................. 21-24

Schedule 511-D Instructions .......................................................24

Schedule 511-E Instructions .......................................................24

Schedule 511-F Instructions .......................................................25

Schedule 511-G Instructions ......................................................25

Schedule 511-H Instructions ................................................. 25-26

Schedule 511-I Instructions ........................................................26

When You Are Finished ..............................................................26

Tax Table .............................................................................. 27-38

Debit Card and Paper Check Information............................. 39-40

Direct Deposit Information ..........................................................41

Contact Information and Assistance ...........................................41

 Fast,free,24/7onlinelingservicesonOkTAPattax.ok.gov 2

COMMON ABBREVIATIONS

FOUND IN THIS PACKET

IRC - Internal Revenue Code

IRS - Internal Revenue Service

OAC - Oklahoma Administrative Code

OS - Oklahoma Statutes

OTC - Oklahoma Tax Commission

Sec. - Section(s)

WHAT’S NEW IN THE 2023 OKLAHOMA TAX PACKET?

• The Credit for Adoption Expenses, which replaced the Deduction for Adoption Expenses, was added to the Form 511-

CR. To obtain Form 511-CR, visit tax.ok.gov.

•TheCreditforQualiedClean-BurningMotorVehicleFuelPropertywasexpandedtoincludeequipmentinstalledto

modify a motor vehicle that is propelled by a hydrogen fuel cell, effective for property placed in service on or after July 1,

2023. The credit may be claimed on Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov.

• The option to receive a refund as a paper check was added to Form 511. A minimum refund of $10.00 is required to

receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued.

• A section for Dependents was added to the Form 511, page 1.

• AdeductionforbonusdepreciationonqualiedpropertyorqualiedimprovementpropertycoveredunderSection168

oftheInternalRevenueCodewasadded.Thequaliedpropertyiseligiblefor100%Oklahomabonusdepreciationand

may be deducted as an expense incurred by the taxpayer during the taxable year during which the property is placed in

service. See Form 511, Schedule 511-A, line 15; enter the number “99” in the box for the type of deduction.

• TheVeteransAutoandEducationImprovementActof2022changedexistingprovisionsonelectionofstateresidency

fortaxpurposesformilitaryservicemembersandtheirspouses.SeeResidentDenedsection.

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towheneveryouareaway(asonvacation

abroad, business assignment, educational leave or military assignment). A domicile, once established, remains until a

new one is adopted.

Part-Year Resident...

A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year.

Nonresident...

A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.

MembersoftheArmedForces...

Residency is established according to military domicile as established by the Servicemembers’ Civil Relief Act of 2003

(SCRA),formerlyknownastheSoldiers’andSailors’CivilReliefActof1940(SSCRA).TheVeteransAutoandEducation

ImprovementActof2022(VAEIA)changedexistingprovisionsundertheSCRAonelectionofstateresidencyfortax

purposes for military servicemembers and their spouses

If you were an Oklahoma resident at the time you entered military service, assignment to duty outside Oklahoma does

notofitselfchangeyourstateofresidence.YoumustleyourreturnasaresidentofOklahomauntilsuchtimeasyou

establish a permanent residence in another state and change your military records (as evidenced by the military’s Form

DD2058).SeethespecicinstructionsforSchedule511-C,lineC1-MilitaryPayExclusion.

When the spouse of a military member is a civilian and has the same legal residency as the military member, the spouse

mayretainsuchlegalresidency.Theyleajointresidenttaxreturninthemilitarymembers’StateofLegalResidency(if

required)andaretaxedjointlyundernonresidentrulesastheymovefromstatetostate.Ifthenon-militaryspousedoes

not have the same legal residency as the military member, the same residency rules apply as would apply to any other

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

UndertheVAEIA,foranytaxableyearofmarriage,theservicememberandtheirspousemayelectastateofresidence

for income tax purposes based on the servicemember’s residence, the spouse’s residence, or the servicemember’s

permanent duty station.

AnOklahomaresidentlingajointfederalreturnwithanonresidentspousemayhaveoptionsonhowtoletheOklahoma

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

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

WHAT IS “RESIDENT INCOME”?

An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and

tangible personal property located in another state, income from business activities in another state, or the gains/losses

from the sales or exchange of real property in another state.

Note: Residents are taxed on all income from non-business interest and dividends, salaries, commissions and other

pay for personal services regardless of where earned. Wages earned outside of Oklahoma must be included in your

Oklahomareturn,andcreditfortaxespaidto/inotherstatesclaimedonOklahomaForm511-TX.(SeeForm511,line16.)

DUE DATE

Generally, your Oklahoma income tax return is due April 15th, the same day as your federal return. However:

 • Ifyouleyourreturnelectronically(throughapreparerortheinternet),yourduedateisextendedtoApril20th.

Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the

balancedueonanelectronicallyledreturnisnotremittedelectronically,penaltyandinterestwillaccruefromthe

original due date.

• If the Internal Revenue Code (IRC) of the Internal Revenue Service (IRS) provides for a later due date, your

returnmaybeledbythelaterduedateandwillbeconsideredtimelyled.Youshouldwritetheappropriate

“disaster designation” as determined by the IRS at the top of the return, if applicable. If a bill is received for

delinquent penalty and interest, you should contact the Oklahoma Tax Commission (OTC) at the number on the

bill.

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

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

WHAT IS AN “EXTENSION”?

AvalidextensionoftimeinwhichtoleyourfederalreturnautomaticallyextendstheduedateofyourOklahomareturnif

no Oklahoma liability is owed. A copy of the federal extension must be provided with your Oklahoma return. If your federal

returnisnotextendedoranOklahomaliabilityisowed,anextensionoftimetoleyourOklahomareturncanbegranted

on Form 504-I.

90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late

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

WHO MUST FILE?

Resident...

Every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction

pluspersonalexemptionisrequiredtoleanOklahomaincometaxreturn.Ifyouareuncertainaboutyourling

requirement, see the charts on page 5.

Residentindividualsnotrequiredtoleafederalincometaxreturnmustattachacompletedfederalincometaxreturnto

theOklahomaincometaxreturntoshowhowadjustedgrossincome(AGI)anddeductionsweredetermined,iftheirgross

income is more than their AGI.

Ifyoudonothavealingrequirement,buthadOklahomataxwithheld,madeestimatedtaxpayments,qualifyforthe

NaturalDisasterTaxCreditorclaimotherrefundablecredits,youshouldleareturntogetyourrefund.

Part-Year Resident...

Everypart-yearresident,duringtheperiodofresidency,hasthesamelingrequirementsasaresident.Duringthe

period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from

Oklahoma sources of $1,000 or more. Use Form 511-NR.

Nonresident...

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

fromOklahomasourcesof$1,000ormoreisrequiredtoleanOklahomaincometaxreturn.UseForm511-NR.

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

DETERMINING YOUR FILING REQUIREMENT

IfyoudonotmeettheOklahomalingrequirementasshownineitherChartAorChartB,youarenotrequiredtolean

Oklahoma tax return. If you have withholding, made estimated tax payments or qualify for a refundable credit, you should

leareturntogetyourrefund.

ChartA:OklahomaFilingRequirements-Youmustleareturnifyourgrossincomeexceedstheamountshown.

ChartB:OklahomaFilingRequirementsforChildrenandOtherDependents

Ifyourparent(orsomeoneelse)canclaimyouasadependent,usethischarttoseeifyoumustleanOklahomareturn.

Youmustleareturnifyourgrossincomeexceedstheamountshown.

ESTIMATED INCOME TAX

You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your

withholding by $500 or more and you expect your withholding to be less than the smaller of:

 1.70%ofyourcurrentyear’staxliability,or

2. The tax liability shown on your return for the preceding taxable year of 12 months.

Taxpayerswhofailtomaketimelyestimatedtaxpaymentsmaybesubjecttointerestonunderpayment.FormOW-8-ES,

forlingestimatedtaxpayments,willbesuppliedonrequest.Ifatleast66.67%(ortwo-thirds)ofyourgrossincomefor

this year or last year is from farming, estimated payments are not required. If claiming this exception, see instructions for

line 22.

Estimated payments can be made online through OkTAP at tax.ok.gov.

* For purposes of determining the amount of tax due on any of the respective dates, taxpayers may compute the tax by

placing taxable income on an annualized basis. See Form OW-8-ES-SUP.

NET OPERATING LOSS

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

separatelydeterminedbyreferencetoIRCSection172asmodiedbytheOklahomaIncomeTaxActandshallbeallowed

without regard to the existence of a federal NOL. For tax years 2009 and subsequent, the years to which an NOL may be

carried shall be determined solely by reference to IRC Section 172. Provide a detailed schedule showing the origin and

NOL computation. Residents use Oklahoma 511-NOL Schedules. Also provide a copy of the federal NOL computation.

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return(excludingextensions).

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

The Oklahoma NOL(s) shall be subtracted on Schedule 511-A, line 9. There is also a space provided to enter the loss year(s).

The federal NOL(s) shall be added on Schedule 511-B, line 4.

Marital Status

SingleDependents $6,350

MarriedDependents $6,350

Gross Income

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

Filing Status

Single $7,350

Married Filing Joint $14,700

Married Filing Separate $7,350

Head of Household $10,350

Qualifying Widow(er) with a Dependent Child $13,700

Gross Income

ALL ABOUT REFUNDS

Taxpayers have two quick, convenient ways to check the status of their refund without speaking to an OTC representative.

 • VisitOkTAPattax.ok.gov and click on the “Where’s My Refund?” link under “Individuals”. You will be required

toenterthelastsevendigitsoftheprimaryler’ssocialsecuritynumber,theexactdollaramountoftherefundfor

which you are searching and the ZIP code on the return.

 • 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andpapercheck

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 may choose to receive

a debit card or a paper check. See pages 39 and 40 for information on debit cards and page 41 for more information on

direct deposit.

Adirectdeposit,debitcardorpapercheckarenotyouronlyoptionstoreceiveyourrefund.Iftimelyling,youmayhave

any amount of overpayment applied to your next year’s estimated tax. Overpayments applied to the following year’s Okla-

homaestimatedincometaxinerrormayberefundedtothetaxpayeruponrequest;however,thetaxpayermustlethe

refundrequestnolaterthanOctober15oftheyearinwhichtherefundwastobeapplied.OAC710:50-13-6(d).

AMENDED RETURNS

WHENTOFILEANAMENDEDRETURN

Anamendedreturncanbeledatanytime.Generally,anyclaimforrefundofanoverpaymentoftaxmustbemadewithin

threeyearsfromtheduedateofthereturn,includingtheperiodofanyextensionoftimeforlingareturn,ortwoyears

fromthepaymentofthetaxliability,whicheverperiodislater,or,ifnoreturnwasled,withintwoyearsofthetimethetax

was paid.

Ifyourfederalreturnforanyyearischanged,anamendedOklahomareturnshallbeledwithinoneyear.Ifyouamend

yourfederalreturn,itisrecommendedyouobtainconrmationtheIRSapprovedyourfederalamendmentbeforeling

youramendedOklahomareturn.FilinganamendedOklahomareturnwithoutsuchIRSconrmationmaydelaythe

processing of your return; however, this may be necessary to avoid the expiration of the statute of limitations.

File a separate amended return for each year you are amending. No amended return may encompass more than one

single year. Mail each year’s amended return in a separate envelope. Do not provide amendments from different years in

the same envelope.

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

insteadoflinganamendedreturn.Foradditionalinformation,contactourTaxpayerResourceCenterat405.521.3160.

HOWTOCOMPLETEANAMENDEDRETURN

Place an “X” in the Amended Return checkbox at the top of Form 511, page 1. Complete the amended return. Enter any

amount(s)paidwiththeoriginalreturnplusanyamount(s)paidafteritwasledonline29.Enteranyrefundpreviously

received or overpayment applied on line 31. Complete Schedule 511-I “Amended Return Information” on Form 511.

WHEN YOU ARE FINISHED

Provide a copy of the following supporting documents, if applicable. Failure to provide the supporting documents may

delay the processing of the return.

• Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),

 • ProofthatIRShasapprovedtheclaim,suchasthestatementofadjustment,IRStaxaccounttranscript,anycor-

respondence from IRS, or the deposit slip of your federal refund,

 • RevenueAgentReport(RAR),CP2000orothernoticationofanassessmentorachangemadebytheIRS,

• Additional Forms W-2 or 1099 not furnished with original return, and

• Forms, schedules or other documentation to substantiate any change made on the amended return.

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

Oklahoma Resident Income Tax Return

Your Social Security Number

NameandAddress-PleasePrintorType

Place an ‘X’ in this

box if this taxpayer

is deceased

Place an ‘X’ in this

box if this taxpayer

is deceased

Spouse’s Social Security Number

(jointreturnonly)

Place an ‘X’ in this box if

thisisanamended511.See

Schedule511-I.

AMENDEDRETURN!

Form511

2023

Filing Status

Name

SSN

(Please see instructions)

Yourself

Spouse

Regular

Number of dependents

Note: If you may be claimed as a dependent on another return, enter “0” in the

Total box for your regular exemption.

Exemptions

* Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet.

Special Blind

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

(a)

(b)

(c)

EntertheTOTALhere:

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

4 Head of household with qualifying person

5 Qualifying widow(er) with dependent child

Age65orOlder?

Yourself

Spouse

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

Mailing Address (Number and street, including apartment number, rural route or PO Box)

City State ZIP or Postal Code Country

Your First Name

1. First Name

If a Joint Return, Spouse’s First Name

Middle Initial Middle Initial

Last Name

2. Last Name 3. Social Security Number 4. Date of Birth 5. Relationship to You

Last Name

Dependents-

If more than four dependents, see instructions and place an ‘X’ here:

TOP OF FORM INSTRUCTIONS

 DONOTWRITEOUTSIDEDESIGNATEDAREAS

Thebarcodeneartheformnumbercontainsapagenotationsignifyingtherstpageofanewreturnforprocessing

equipment use. The blank areas are used for processing notations. Do not write in these areas.

SOCIALSECURITYNUMBER(SSN)

Enteryoursocialsecuritynumber.Ifyouaremarriedlingjoint,enteryourspouse’ssocialsecuritynumberinthespace

provided. Note:Ifyouaremarriedlingseparate,donotenteryourspouse’ssocialsecuritynumberhere.EnterinItemE.

Note: The request for your SSN is authorized by Section 405, Title 42, of the United States Code. You must provide this

information. It will be used to establish your identity for tax purposes only.

 WHATABOUTDECEASEDTAXPAYERS?

Ifataxpayerdiedbeforelingareturn,theexecutor,administratororsurvivingspousemayhavetoleareturnforthe

deceased. Place an ‘X’ in the appropriate box in the SSN area.

 AMENDEDRETURN

Placean‘X’intheboxifyouarelinganamendedreturn.Uselines29and31toreporttaxpreviouslypaidand/or

previous overpayments. Complete Schedule 511-I.

 NAMEANDADDRESS

Printortypetherstname,middleinitialandlastnameforbothyourselfandspouse,ifapplicable.Completetheaddress

portion including an apartment number and/or rural route, if applicable.

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

B B

TOP OF FORM INSTRUCTIONS

 FILINGSTATUS

ThelingstatusforOklahomapurposesisthesameasonthefederalincometaxreturn,withoneexception.Thisexception

appliestomarriedtaxpayerswholeajointfederalreturnwhereonespouseisafull-yearOklahomaresident(eithercivilian

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

 1. FileasOklahomamarriedlingseparate.TheOklahomaresident,lingajointfederalreturnwithanonresident

civilianspouse,mayleanOklahomareturnasmarriedlingseparate.TheresidentwillleonForm511using

themarriedlingseparateratesandreportingonlyhis/herincomeanddeductions.Ifthenonresidentcivilian

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

reportinghis/herincomeanddeductions.Form574“AllocationofIncomeandDeductions”mustbeledwiththe

return(s). You can obtain this form from our website at tax.ok.gov.

-OR-

2. File as if both the resident and the nonresident civilian were Oklahoma residents on Form 511. Use the “married

lingjoint”lingstatus,andreportall income. A tax credit (Form 511-TX) may be claimed for taxes paid to another

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

tax purposes only.

IfanOklahomaresident(eithercivilianormilitary)lesajointfederalreturnwithanonresidentmilitary spouse, they shall

usethesamelingstatusasonthefederalreturn.Iftheyleajointfederalreturn,theyshallcompleteForm511-NRand

include in the Oklahoma amount column, all Oklahoma source income of both the resident and the nonresident.

EXEMPTIONS

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

same for your spouse, if applicable.

Exemption Terms

Regular:

Yourself - You may claim an exemption for yourself if you can’t be claimed as a dependent on another person’s return.

If you can be claimed as a dependent on another return, enter “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jointreturnandyourspousecan’tbeclaimedasadependentonanother

person’s return.

-OR-

 2. Youweremarriedattheendofthetaxyear,yourlingstatusismarriedlingseparateorheadofhousehold,and

both of the following apply.

 a. Yourspousehadnoincomeandisn’tlingareturn.

b. Your spouse can’t be claimed as a dependent on another person’s return.

Ifyourlingstatusisheadofhouseholdandyouclaimedanexemptionforyourspouse,enteryourspouse’snameand

socialsecuritynumberintheFilingStatussectionunder‘3.Marriedlingseparate’.Ifyoubecamedivorcedorlegally

separated during the tax year, you can’t take an exemption for your former spouse.

If your spouse died during the tax year and you didn’t remarry by the end of the tax year, you may claim an exemption for

your spouse if you could have taken an exemption for your spouse on the date of death.

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

TOP OF FORM INSTRUCTIONS

 EXEMPTIONS(continued)

Special:Anadditionalexemptionmaybeclaimedforeachtaxpayerorspousewhomeetsthequalicationsbasedonling

status and Federal AGI limits** below andwhois65yearsofageorolderatthecloseofthetaxyear:

(1) Single return with line 1 equal to $15,000 or less.

(2) Joint return with line 1 equal to $25,000 or less.

 (3)Marriedlingseparatereturnwithline1equalto$12,500orless.

(4) Head of household return with line 1 equal to $19,000 or less.

**Note: If your Federal AGI includes income from the conversion of a traditional individual retirement account to a Roth

individual retirement account, this income shall be excluded in determining the Federal AGI limits. Provide a copy of your

federalreturnandForm8606.

Legally Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind.

Dependents:Youmayclaimanexemptionforeachindividualwhoisyourdependent,asdenedinIRCSec.152.Enterthe

number of dependents claimed; this usually equals the number of dependents listed on your federal return. If claiming an

individualwhoqualiesasyourdependentunderIRCSec.152butwhoisnotlistedasadependentonyourfederalreturn,

include a statement showing the dependent’s name, SSN/ITIN and the reason the individual is not on your federal return.

NoteforthoselingForm574“Resident/NonresidentAllocation”: If the nonresident spouse also has an Oklahoma

lingrequirementandislingseparatelyonForm511-NR,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ageis65orolderonorbeforeDecember31,2023.Ifyouturned

age65onJanuary1,2024,youareconsideredtobeage65attheendof2023.

 DEPENDENTS

If you have more than four dependents, check the box next to Dependents on page 1 of Form 511 or 511-NR and include

a statement showing the information required in columns (1) through (5) .

SELECT LINE INSTRUCTIONS

FederalAdjustedGrossIncome(AGI)

Enter your Federal AGI from your federal return Form 1040 or 1040-SR.

Subtractions

EnterthetotalfromSchedule511-A,line16.SeeSchedule511-Ainstructionsonpages16-19.

Out-of-State Income

This is income from real or tangible personal property or business income in another state. This includes partnership gains

and gains sustained by S corporations attributable to other states. It is not non-business interest or dividends, installment

sale interest, salary/wages, pensions, unemployment compensation, gambling or income from personal services.

(Seeinstructionsforline16.)Provide a brief description of the type of out-of-state income deducted. Provide detailed

schedule showing the type, nature and source of the income and copy of federal return. Documents submitted should

reecttowhichstate(s)theincomeisattributable.Provide the other state’s return and/or Schedule K-1, if applicable.

Additions

Enter the total from Schedule 511-B, line 9. See Schedule 511-B instructions on pages 20 and 21.

Adjustments

EnterthetotalfromSchedule511-C,line6.SeeSchedule511-Cinstructionsonpages21-24.

 Fast,free,24/7onlinelingservicesonOkTAPattax.ok.gov 9

SELECT LINE INSTRUCTIONS

Deductions

Complete line 10 unless you have out-of-state income (Form 511, line 4). If you have out-of-state income, complete

Schedule 511-E instead of line 10.

If you claimed the standard deduction on your federal return, you must claim the Oklahoma standard deduction. If you

claimed itemized deductions on your federal return, you must claim Oklahoma itemized deductions.

• Standard Deduction:

If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 10.

Ifyourlingstatusis“single”or“marriedlingseparate”,yourOklahomastandarddeductionis$6,350.

Ifyourlingstatusis“head of household”, your Oklahoma standard deduction is $9,350.

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

Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.

-OR-

• Itemized Deductions:

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

511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized deductions from

your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may not be used to

calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are limited to, and may

notexceed,$17,000.Charitablecontributionsandmedicalexpensesarenotsubjecttothe$17,000limit.(Provide a copy

of your Federal Schedule A.)

Exemptions

Complete line 11 unless you have out-of-state income (Form 511, line 4). If you have out-of-state income, complete

Schedule 511-E instead of line 11.

Oklahoma allows $1,000 for each exemption claimed on the top of the return.

TotalDeductionsandExemptions

If you completed lines 10 and 11, enter the total on line 12. If you instead completed Schedule 511-E, enter the total from

line 5 of Schedule 511-E.

Oklahoma Income Tax

(14a)

UsingForm511,line13,ndyourtaxintheTaxTable(pages27-38).EntertheresulthereunlessyouusedForm573

“Farm Income Averaging”. If you used Form 573, enter the amount from Form 573, line 22, and enter a “1” in the box.

(14b)

AmountswithdrawnfromaHealthSavingsAccountforanypurposeotherthanthosedescribedin36OSSec.6060.17

andwhichareincludedinyourFederalAGIaresubjecttoanadditional10%tax.Entertheadditional10%taxandentera

“2” in the box.

Recapture of the Oklahoma Affordable Housing Tax Credit - If under IRC Section 42, a portion of any federal low-income

housingcreditstakenonaqualiedprojectisrequiredtoberecapturedduringtherst10yearsafteraprojectisplaced

inservice,thetaxpayerclaimingOklahomaAffordableHousingTaxCreditswithrespecttosuchprojectshallalsobe

requiredtorecaptureaportionofsuchcredits.TheamountofOklahomaAffordableHousingTaxCreditssubjectto

recaptureisproportionallyequaltotheamountoffederallow-incomehousingcreditssubjecttorecapture.Enterthe

recaptured credit and enter a “3” in the box.

MakinganOklahomainstallmentpaymentpursuanttoIRCSection965(h)-Ifataxpayerelectedtomakeinstallment

paymentsoftaxduepursuanttotheprovisionsofsubsection(h)ofSection965oftheIRC,suchelectionmayalsoapply

to the payment of Oklahoma income tax, attributable to the income upon which such installment payments are based.

Enter the installment payment and enter a “4” in the box. Provideascheduleofthetaxcomputation.68OSSec.2368(K)

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Child Care/Child Tax Credit

Complete line 15 unless your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). If your

Oklahoma AGI is less than your Federal AGI, complete Schedule 511-F to determine the amount to enter on line 15.

If your Federal AGI is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit

on your federal return, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:

 • 20%ofthecreditforchildcareexpensesallowedbytheIRC.

-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.

CreditforTaxPaidtoAnotherState

If you receive income for personal services from another state, you must report the full amount of such income on your

Oklahoma return. If the other state also taxes the income, a credit is allowed on Form 511. Complete Oklahoma Form

511-TXandfurnishacopyoftheotherstate(s)return,orFormW-2Gifthetaxingstatedoesnotallowareturntobeled

for gambling winnings (example: Mississippi).

Note: Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not

qualify to claim this credit based on the same income.

Other Credits

The amount of other credits as claimed on Form 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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.

• CreditforVeriedBloodDonation

 68OSSec.2357.406.

• 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andRule710:50-15-117.

• CreditforTourismDevelopmentorQualiedMediaProductionFacility

 68OSSec.2357.34-2357.40.

• Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit

 68OSSec.2357.81.

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

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

• 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 Adoption Expenses

 68OSSec.2357.601.

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OtherCredits(continued)

• 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.

• CreditforStrategicIndustrialDevelopmentEnhancement(SIDE)Projects

 68OSSec.2357.105.

• 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.

• 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.

• Credit for Contributions to an Eligible Public School Foundation or Public School District

 68OSSec.2357.206.

• Credit for Oklahoma Rural Jobs

 68OSSec.3930-3937

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SELECT LINE INSTRUCTIONS

UseTaxWorksheetOne

ForTaxpayersWhoHaveRecordsofAllOut-of-StatePurchases

1 Enter the total amount of out-of-state purchases for 1/1/2023 through 12/31/2023 ......................

2 Multiplyline1by7%(.07)oryourlocalrate*andentertheamount .............................................

3 Enter the tax paid to another state on the purchases. This amount may not exceed the

amount on line 2 ............................................................................................................................

4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,

here and on Form 511, line 19 ......................................................................................................

UseTaxWorksheetTwo

ForTaxpayersWhoDoNotHaveRecordsofAllOut-of-StatePurchases

1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14

to establish the use tax due based on your Federal AGI from Form 511, line 1 ...........................

2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to

calculate the amount of use tax owed.

2a Enter the total amount of out-of-state purchases

of $1,000 or more for 1/1/2023 through 12/31/2023 ......

 2b Multiplyline2aby7%(.07)oryourlocalrate*

and enter the amount ....................................................

3 Add lines 1 and 2b and enter the total amount of use tax .............................................................

4 Enter the tax paid to another state on the purchases. This amount may not exceed the

amount on line 3 ...........................................................................................................................

5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,

here and on Form 511, line 19 .....................................................................................................

*Usetaxiscalculatedthesameassalestax.Yourlocalratewouldbethestatesalestaxrateof4.5%(.045)plustheapplicablecityand/

or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at tax.ok.gov.

OklahomaUseTax

Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called

“use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether

by mail order, catalog, television shopping networks, radio, internet, phone or in person, you owe Oklahoma use tax on

those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in

Oklahoma are responsible for paying use tax on their out-of-state purchases.

Examplesofitemsthataresubjecttosalestaxincludebooks,compactdiscs,computerequipment,computersoftware,

electronics,clothing,appliances,furniture,sportinggoodsandjewelry.Whenanout-of-stateretailerdoesnotcollect

Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser.

Usetaxiscalculatedatthesamerateassalestax,whichvariesbycityandcounty.Thestatesalestaxrateis4.5%(.045)

plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma use tax you owe based on

your city and county sales tax rate, you can either:

 1. Usethetaxtableonpage14ormultiplyyourAGIfromline1by0.056%(.00056),

-OR-

2. Use one of the worksheets below to calculate your Oklahoma use tax. Complete Worksheet One if you kept

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

out-of-state purchases.

WorksheetTwohastwoparts.Therstpartisacalculationoftheamountdueonitemsthatcostlessthan$1,000each,

andthesecondpartisacalculationoftheamountdueonitemsthatcost$1,000ormoreeach.Therstcalculationis

basedonaUseTaxTablethatreectstheestimatedamountofusetaxduebytaxpayerswithvaryingamountsofFederal

AGI.Theestimatedamountis0.056%(.00056)ofFederalAGI.Ifyoubelievethatestimatefromthetableistoohighfor

your out-of-state purchases, you may estimate what you think you owe.

If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Oklahoma use tax

due on that purchase.

Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on

yourreturn,youmaybesubjecttoanassessmentfortheadditionalusetax.

SeePage14fortheOklahomaUseTaxTable

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SELECT LINE INSTRUCTIONS

OKLAHOMAUSETAXTABLE

Atleast But less than

IfFederalAGI

(Form511,line1)is:

YourUseTaxAmountis:

0 2,090 1

 2,090 4,670 2

 4,670 6,420 3

 6,420 8,170 4

8,170 9,920 5

 9,920 11,795 6

11,795 13,545 7

13,545 15,295 8

15,295 17,170 9

17,170 18,920 10

 18,920 20,670 11

 20,670 22,420 12

22,420 24,295 13

 24,295 26,045 14

 26,045 27,795 15

 27,795 29,670 16

 29,670 31,420 17

31,420 33,170 18

33,170 34,920 19

 34,920 36,795 20

 36,795 38,545 21

38,545 40,295 22

40,295 42,170 23

42,170 43,920 24

 43,920 45,670 25

 45,670 47,420 26

47,420 49,295 27

49,295 51,045 28

51,045 52,795 29

 52,795 54,670 30

 54,670 andover multiplyFederalAGI

   times0.00056

Oklahoma Estimated Tax Payments

Enter any payments you made on your estimated Oklahoma income tax for 2023. Include any overpayment from your

2022 return you applied to your 2023 estimated tax.

Ifatleast66.67%(ortwo-thirds)ofyourgrossincomethisyearorlastyearisfromfarming,estimatedpaymentsarenot

required. If claiming this exception, you must mark the box on this line and provide a complete copy of your federal return.

For information regarding who is required to make estimated tax payments, refer to page 5, “Estimated Income Tax”.

Payment with Extension

IfyouledOklahomaextensionForm504-Ifor2023,enteranyamountyoupaidwiththatform.

Credit for Property Tax Relief

Anyperson65yearsofageorolderoranytotallydisabledpersonwhoisheadofahousehold,aresidentofanddomi-

ciled in this state during the entire preceding calendar year, and whose gross household income for such year does not

exceed$12,000,mayleaclaimforpropertytaxreliefontheamountofpropertytaxespaidonthehouseholdtheyoccu-

pied during the preceding calendar year. The credit may not exceed $200. Claim must be made on Form 538-H.

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SELECT LINE INSTRUCTIONS

Sales Tax Relief/Credit

IfyouarerequiredtoleanOklahomaincometaxreturn,yourreturnmustbeledbyApril15th.Anextensionoftimeto

leyourreturn,includingtheApril20thduedateforelectronicallyledreturns,does apply to this credit.

Toleforsalestaxrelief,youmustbeanOklahomaresidentfortheentireyear.Yourtotalgrosshouseholdincomecannot

exceed $20,000 unless one of the following applies:

• You can claim an exemption for your dependent, or

 • Youare65yearsofageorolderby12/31/2023,or

• You have a physical disability constituting a substantial handicap to employment (provide proof, see Form 538-S).

If any one of the above three items pertains to you, your total gross household income limit is increased to $50,000. Fill

out and provide Form 538-S if you qualify for this credit. The Form 538-S is included in this packet.

The Oklahoma Department of Human Services will make the sales tax refund to persons who have continuously received

aid to the aged, legally blind, disabled or Medicaid payments for nursing home care from January 1, 2023, to Decem-

ber 31, 2023. Persons who have received temporary assistance for needy families (TANF) for any month in the year of

2023 are not eligible for the sales tax refund.

Apersonconvictedofafelonyshallnotbepermittedtoleaclaimforsalestaxreliefforanyyearforwhichthatpersonis

an inmate in the custody of the Department of Corrections for any part of that year.

NaturalDisasterTaxCredit

This credit is for owners of residential real property whose primary residence was damaged or destroyed in a natural

disasterforwhichaPresidentialMajorDisasterDeclarationwasissued.Theamountofthecreditisthedifferencebetween

the ad valorem property tax paid on such property in the tax year prior to the damage or destruction and the tax paid the

rstyearafterthepropertyisrebuiltorrepaired.Theprimaryresidencemustberepairedorrebuiltandusedastheprimary

residencenolaterthan36monthsafteranynaturaldisaster.Toclaimthiscredit,provideForm576withyourreturn.

CreditfromForm578

If claiming the Refundable Credit for Electricity Generated by Zero-Emission Facilities, provide Form 578. Any cred-

its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.

Earned Income Credit

Complete Schedule 511-G to determine the amount to enter on line 28.

Youareallowedacreditequalto5%ofthefederalearnedincomecreditcalculatedusingthesamerequirementsfor

calculating the earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. Provide a

copy of your federal return and Oklahoma Form 511-EIC (available at tax.ok.gov).

Donations(Originalreturnonly)

Schedule511-HprovidesyouwiththeopportunitytomakeanancialgiftfromyourrefundtoavarietyofOklahoma

organizations. Note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropri-

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

refund,isfoundunder‘Schedule511-H’onpages25and26.

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

“99” in the box and attach the Schedule 511-H showing how you wish the donation to be divided.

AmounttobeRefunded

If you do not choose direct deposit, you may choose to receive your refund on a debit card or a paper check. If your direct

depositfailstoprocess,youwillbeissuedadebitcard.See“AllAboutRefunds”onpage6formoreinformation.

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UnderpaymentofEstimatedTaxInterest

Estimated tax payments were required during the year if your income tax liability exceeded your withholding by $500 or

more.Toavoidthe20%UnderpaymentofEstimatedTaxInterest,timelyledquarterlyestimatedtaxpaymentsandwith-

holding are required to be the smaller of:

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

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

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

and extension payments.

Note: No Underpayment of Estimated Tax Interest shall be imposed if the income tax liability shown on the return is less

than $1,000.

Ifyoudonotmeetoneoftheaboveexceptions,youmaycompleteFormOW-8-PortheOTCwillguretheinterestfor

you and send you a bill.

If you owe underpayment of estimated tax interest and you have an overpayment (line 33), enter the amount of underpay-

ment of estimated tax interest on this line (line 39) and reduce the amount you are applying to estimated tax (line 34) or

your refund (line 37) by that same amount (but not less than zero). You will be using your overpayment to pay your under-

payment of estimated tax interest. Check the box if using the annualized installment method. Do not provide a payment

unless you still have a balance due after applying all of your overpayment.

If an amended returnisledbeforetheduedateforlingtheoriginalreturn,includinganyextensions,thetaxshownon

theamendedreturnisusedtodeterminetheamountofunderpayment.Iftheamendedreturnisledaftertheduedate,

including extension, the tax shown on the amended return will not be used to compute the amount of underpayment.

DelinquentPenaltyandInterest

Aftertheoriginalduedateofthereturn,compute5%penaltyontheincometaxdue(line38minusline19).Compute

interestontheincometaxdueat1.25%permonthfromtheoriginalduedateofthereturn.Anextensiondoesnotextend

the date for payment of tax.

Note:

Ifyouhaveavalidextensionoftimetoleyourreturn,delinquentpenaltyisnotdueif90%ofyourincometaxwas

paid by the original due date of the return. Delinquent interest is due on any income tax not paid by the original due date

of the return.

Title68,OklahomaStatutes,providesthatanytermusedinthisActshallhavethesamemeaningaswhenused

inacomparablecontextintheIRC,exceptwhenspecicallyprovidedforintheOklahomaStatutesorrules.

SCHEDULE 511-A

 InterestonU.S.GovernmentObligations

If you report interest on bonds, notes and other obligations of the U.S. Government on your federal return, this income

may be excluded from your Oklahoma AGI if a detailed schedule is furnished, accompanied with 1099s showing the

amount of interest income and the name of the obligation from which the interest is earned. If the income is from a

mutual fund that invests in U.S. Government obligations, provide documentation from the mutual fund to substantiate

the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as FNMA and

GNMA does not qualify.

Note: The capital gain/loss from the sale of an U.S. Government obligation is exempt. Enter exempt gains on Schedule

511-A, line 11 and exempt losses on Schedule 511-B, line 8.

Social Security

SocialSecuritybenetsthatareincludedintheFederalAGIshallbesubtracted.Provide a copy of your federal return.

SELECT LINE INSTRUCTIONS

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SCHEDULE 511-A

Federal Civil Service Retirement in Lieu of Social Security

Eachindividualmayexclude100%oftheirretirementbenetsreceivedfromtheFederalCivilServiceRetirementSystem

(CSRS),includingsurvivorbenets,paidinlieuofSocialSecuritytotheextentsuchbenetsareincludedintheFederal

AGI. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A,

line 3. Provide a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your

name.

Note: RetirementbenetspaidundertheFederalEmployeesRetirementSystem(FERS)donotqualifyforthisexclusion,

except:

 • RetirementbenetscontainingbothaFERSandaCSRScomponent,theCSRScomponentwillqualifyforthe

exclusion.

• The FERS Annuity Supplement (as authorized by Chapter 84 of Title 5 of the United States Code) paid to certain

FERSretireesuntileligibleforsocialsecurityatage62,willqualifyfortheexclusion.

Provide substantiation for the CSRS component or FERS Annuity Supplement, such as a copy of your Notice of Annuity

Adjustment.

Military Retirement

Eachindividualmayexclude100%ofretirementbenetsfromanycomponentoftheArmedForcesoftheUnitedStates.

Oklahoma Government or Federal Civil Service Retirement

Eachindividualmayexcludetheirretirementbenetsupto$10,000,butnottoexceedtheamountincludedintheFederal

AGI.(Tobeeligible,youmusthaveretirementincomeinyourname.)Theretirementbenetsmustbereceivedfromthe

following:

• The Civil Service of the United States*,

• The Oklahoma Public Employees Retirement System of Oklahoma,

• The Oklahoma Teacher’s Retirement System,

• The Oklahoma Law Enforcement Retirement System,

 • TheOklahomaFireghtersPensionandRetirementSystem,

• The Oklahoma Police Pension and Retirement System,

• The employee retirement systems created by counties pursuant to 19 OS Sec. 951,

• The Uniform Retirement System for Justices and Judges,

• The Oklahoma Wildlife Conservation Department Retirement Fund,

• The Oklahoma Employment Security Commission Retirement Plan, or

• The employee retirement systems created by municipalities pursuant to 11 OS Sec. 48-101.

Provide a copy of Form 1099-R.

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

Note: An early distribution from a retirement fund due to termination of employment prior to your retirement or disability

does not qualify for the $10,000 retirement income exclusion. Generally, there is a “1” in box 7 of your Form 1099-R for this

type of distribution. This distribution may qualify for the “Other Retirement Income” exclusion on Schedule 511-A, line 6.

Other Retirement Income

Eachindividualmayexcludetheirretirementbenetsupto$10,000,butnottoexceedtheamountincludedintheFederal

AGI. For any individual who claims the exclusions for government retirees on Schedule 511-A, line 5, the amount of the

exclusion on this line cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, line 5 (if less than

zero, enter “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.

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

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

OklahomaDepletion

Oklahomadepletiononoilandgaswellproduction,attheoptionofthetaxpayer,maybecomputedat22%ofgross

income derived from each Oklahoma property during the taxable year. Any depletion deduction allowable is the amount

so computed minus the federal depletion claimed. If Oklahoma options are exercised, the federal depletion not used due

tothe65%limitationmaynotbecarriedoverforOklahomapurposes.Acompletedetailedschedulebypropertymustbe

furnished.

Note:Majoroilcompanies,asdenedin52OSSec.288.2,whencomputingOklahomadepletionshallbelimitedto50%

of the net income (computed without the allowance for depletion) from each property.

Leasebonusreceivedisconsideredincomesubjecttodepletion.Ifdepletionisclaimedonaleasebonusandnoincome

is received as a result of non-producing properties, see Schedule 511-B, line 5.

If you have federal depletion being carried over into this year, see Schedule 511-B, line 5.

OklahomaNetOperatingLoss(NOL)

Entercarryover(s)frompreviousyears.Alsoenterthelossyear(s).Thelossyearreturnmustbeledtoestablishthe

Oklahoma NOL. See the “Net Operating Loss” section on page 5. Also see Schedule 511-B, line 4.

Exempt Tribal Income

Ifthetribalmember’sprincipalresidenceison“Indiancountry”asdenedin18U.S.C.Section1151,theincomeearned

onIndiancountrymaybededucted.LegallyacknowledgedIndiancountrymustbewithinthejurisdictionofthetribeof

whichheorsheisamember.Allclaimantsmustprovidesufcientinformationtosupportthattheserequirementshave

beensatised.

To deduct income earned on Indian country, provide the following information for tax year 2023:

 a. Acopyofyourtribalmembershipcardorcerticationbyyourtribeastoyourtribalmembershipduringthetax

year; and

b. A copy of the trust deed, or other legal document, that describes the real estate upon which you maintained your

principal place of residence and that was an Indian allotment, restricted, or held in trust by the United States

during the tax year. If your name does not appear on the deed, or other document, provide proof of residence on

such property; and

c. A copy of the trust deed, or other legal document, that describes the real estate upon which you were employed or

performed work or received income and that was held by the United States of America in trust for a tribal member

or an Indian tribe or that was allotted or restricted Indian land during the tax year. Also a copy of employment

or payroll records that show you are employed on that Indian country or an explanation of your work on Indian

country; and

d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from

income tax.

All information to support your claim for refund must be provided with your return.

Gains from the Sale of Exempt Government Obligations

See the “note” for Schedule 511-A, line 1 and Schedule 511-B, line 1 instructions. Provide Federal Schedule D and Form

8949.

OklahomaCapitalGainDeduction

You can deduct qualifying gains receiving capital treatment that are included in Federal AGI. “Qualifying gains receiving

capitaltreatment”meanstheamountofnetcapitalgains,asdenedunderIRCSection1222(11).Thequalifyinggain

must:

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

uninterrupted years prior to the date of the sale.

SCHEDULE 511-A

A10

A11

A12

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SCHEDULE 511-A

A13

A14

A15

OklahomaCapitalGainDeduction(continued)

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

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

uninterrupted years prior to the date of the sale.

3) Be earned on the sale of real property, tangible personal property or intangible personal property located within

Oklahoma as part of the sale of all or substantially all of the assets of an Oklahoma headquartered company,

limited liability company, or partnership or an Oklahoma proprietorship business enterprise or owned by the owners

of such entity or business enterprise for a period of at least two uninterrupted years prior to the date of the sale.

ProvideForm561andacopyofyourFederalScheduleDandForm8949.

Income Tax Refund

Beginningtaxyear2016,ifyouitemizedyourdeductionsonyourfederalreturn,youwererequiredtoaddbackstateor

local income tax to calculate Oklahoma itemized deductions. The refund of such taxes included on your federal return

(Form 1040 or 1040-SR, Schedule 1, line 1) may be deducted.

OklahomaIncomeDistributedbyanElectingPTE

If you are a member, either directly or indirectly, of an electing PTE, subtract the Oklahoma income covered by the

electionpursuanttotheprovisionsofthePass-ThroughEntityActof2019(68OSSec2355.1P-1etseq.).Provide

aschedulelistingtheelectingPTE,federalidenticationnumber,federaltaxableincome(loss)andOklahoma

taxable income in Form 511, line 1 that is covered by the election pursuant to this Act. Provide a copy of the OTC

acknowledgement letter.

Miscellaneous: Other Subtractions

Enter in the box the appropriate number as listed below that shows the type of deduction. If you are entitled to more than

one deduction type, enter the number “99”.

Enter the number “1” if the following applies:

Royalty income earned by an inventor from a product developed and manufactured in this state shall be exempt from

incometaxforaperiodofsevenyearsfromJanuary1oftherstyearinwhichsuchroyaltyisreceived,aslongasthe

manufacturer remains in this state. To support your deduction, provide:

1) Copy of the patent.

2) Copy of the royalty agreement with the manufacturer.

 3) CopyofregistrationformfromOCAST.(74OSSec.5064.7(A)(1))

Enter the number “2” if the following applies:

Manufacturer’sexclusion.(74OSSec.5064.7(A)(2))

Enter the number “3” if the following applies:

Payments received as a result of a military member being killed in a combat zone: Any payment made by the United

States Department of Defense as a result of the death of a member of the Armed Forces who has been killed in action in

a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is

declareddeceasedbytheArmedForces.(68OSSec.2358.1A)

Enter the number “4” if the following applies:

Income earned by an individual whose military spouse was killed in a combat zone: Any income earned by the spouse

of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall

be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed

Forces.(68OSSec.2358.1A)

Enterthenumber“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.” Specify

type of subtraction and Oklahoma Statute authorizing the subtraction.

Provide a detailed explanation and verifying documents.

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SCHEDULE 511-B

State and Municipal Bond Interest

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

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

AGI.

1) Income from all bonds, notes or other obligations issued by the State of Oklahoma, the Oklahoma Capital

Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the

OklahomaTransportationAuthority(formerlyTurnpikeAuthority)isexemptfromOklahomaincometax.Theprot

from the sale of such bond, note or other obligation shall be free from taxation.

2) Income from local Oklahoma governmental obligations issued after July 1, 2001, other than those provided for

in line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of

providingnancingforprojectsfornonprotcorporations.Localgovernmentalobligationsshallincludebondsor

notesissuedby,oronbehalfof,orforthebenetofOklahomaeducationalinstitutions,cities,towns,orcounties

orbypublictrustsofwhichanyoftheforegoingisabeneciary.

3) Income from Oklahoma Municipal Bonds issued prior to July 2, 2001, other than those provided for in line 1, is

exempt from Oklahoma income tax only if so provided by the statute authorizing their issuance.

4) Income on bonds issued by another state or political subdivision (non-Oklahoma) that is exempt from federal

taxationissubjecttoOklahomaincometax.

Provide a schedule of all municipal interest received by source and amount. If the income is from a mutual fund that

invests in state and local government obligations, provide documentation from the mutual fund to substantiate the

percentage of income derived from obligations exempt from Oklahoma tax.

Note: If the interest is exempt, the capital gain/loss from the sale of the bond may also be exempt. The gain/loss from

the sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute

authorizing its issuance. Enter exempt gains on Schedule 511-A, line 11 and exempt losses on Schedule 511-B, line 8.

Out-of-State Losses

If you incurred losses from the operation of an out-of-state business, or from the rental or sale of out-of-state property, any

such losses must be added back to Federal AGI. This includes partnership losses and losses sustained by Subchapter S

Corporations attributable to other states.

Lump-SumDistributions

Lump-sum distributions not included in the Federal AGI shall be added to the Federal AGI. Rollovers and IRA Conversions

are taxed in the same year as on the federal return. Provide a copy of Form 1099 and a complete copy of the federal

return.

Note:Thelump-sumdistribution,addedbackonthisline,mayqualifyforanexclusionofretirementbenetsfoundon

Schedule511-A.Thedistributionmustbereceivedfromaqualiedplanandsatisfytherequirementsoftheexclusion.

FederalNetOperatingLoss(NOL)

Enter carryover(s) included on Federal Form 1040 or 1040-SR. See “Net Operating Loss” section on page 5. Also see

Schedule 511-A, line 9.

RecaptureofDepletionClaimedonaLeaseBonusorAddBackofExcessFederalDepletion

Upon the expiration of the lease, depletion claimed must be restored to income in the case of non-producing properties.

Enter depletion claimed on a lease bonus if no income was received from the property due to its lease expiration. A

complete schedule by property must be furnished.

Ifthe22%Oklahomaoptionforcomputingdepletionwasusedinapreviousyearandthe65%federaldepletionlimitation

applied in that year, you must add back any unused federal depletion being carried over from such year and used in the

current year’s federal return. Applicable recapture is determined on a well-by-well basis.

For the Oklahoma option for computing depletion, see the instructions for Schedule 511-A, line 8. A complete schedule by

property must be furnished.

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SCHEDULE 511-B

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

• If an individual elects to take a rollover on a contribution within one year of the date of the contribution for which

a deduction was taken on the previous year’s return, the amount of such rollover is included in income. As

used in this paragraph, “rollover” means the transfer of funds from the Oklahoma 529 College Savings Plan or

OklahomaDream 529 accounts to any other plan under IRC Section 529.

 • Ifanindividualwhomakesanon-qualiedwithdrawalofcontributionsforwhichadeductionwastakenintax

year2005orlater,suchnon-qualiedwithdrawalandanyearningsthereonareincludedinincome.Ifanyofthe

earnings have already been included in your Federal AGI, do not include those earnings again on this line.

OklahomaLossDistributedbyanElectingPTE

If you are a member, either directly or indirectly, of an electing PTE, add the Oklahoma loss covered by the election

pursuanttotheprovisionsofthePass-ThroughEntityActof2019(68OSSec2355.1P-1etseq.).Provide a schedule

listingtheelectingPTE,federalidenticationnumber,federaltaxableincome(loss)andOklahomataxablelossinForm

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

Miscellaneous:OtherAdditions

Enter in the box the appropriate number as listed below that shows the type of addition. If you have more than one

addition, enter the number “99”.

Enter the number “1” if the following applies:

Losses from the sale of exempt government obligations: See the “note” in Schedule 511-A, line 1 and Schedule 511-B,

line 1 instructions. Provide Federal Schedule D and Form 8949.

Enter the number “2” if the following applies:

If you are a swine or poultry producer who has deducted depreciation on an accelerated basis on your Oklahoma

tax return in previous tax years (Schedule 511-C), the asset may be fully depreciated for Oklahoma purposes. Any

depreciation deducted on this year’s federal return, after the date the asset has been fully depreciated on your Oklahoma

return, must be added back to avoid a duplication of depreciation. Provide a copy of the federal depreciation schedule

showing the depreciation taken on the asset.

Enter the number “3” if the following applies:

IfaqualiedOklahomarenery,ofwhichyouareapartnerorshareholder,electedtoexpensethecostofqualiedrenery

property, such property is fully depreciated for Oklahoma purposes. For Oklahoma purposes, no depreciation expense

can be taken for this tax year on such property. Enter your pro-rata share of such depreciation. Include the partnership’s

or corporation’s name and ID number.

Enter the number “4” if the following applies:

You will have an amount on this line if a PTE, of which you are a member:

• Was required to add-back rents and interest expenses paid to a captive real estate investment trust when

determining Oklahoma distributable income; or

• Was a captive real estate trust that was required to add-back the dividends-paid deduction when determining

Oklahoma distributable income.

Enter your pro-rata share of such add-back. Include your PTE’s name and ID number.

Enterthenumber“5”ifthefollowingapplies:

Enter any additions not previously claimed. Provide a statement of explanation specifying the type of addition and

Oklahoma Statute authorizing the addition, and verifying documents.

SCHEDULE 511-C

Military Pay Exclusion

OklahomaresidentswhoaremembersofanycomponentoftheArmedServicesmayexclude100%oftheiractivemilitary

pay, including Reserve and National Guard pay, to the extent such pay is included in the Federal AGI. Retired military see

instructions for Schedule 511-A, line 4.

QualifyingDisabilityDeduction

If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred

to modify a motor vehicle, home, or work place necessary to compensate for the disability. Provide a schedule detailing

the expenses incurred and a description of the physical disability with documentation regarding the Social Security Admin-

istration recognition and/or allowance of this expense.

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SCHEDULE 511-C

ContributionstoOklahoma529CollegeSavingsPlanandOklahomaDream529account(s)

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

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

homaDream 529 accounts plus any contributions to such accounts for prior tax years after December 31, 2004, that were

notdeducted.Ifarollover*ornon-qualiedwithdrawalistakenwithinthesametaxyearasacontributionismade,the

deductionforsuchcontributionmustbereducedbytheamountoftherolloverornon-qualiedwithdrawal.Innoeventcan

thisdeductionexceed$10,000($20,000onajointreturn)pertaxyear.Anyamountofacontributionthatisnotdeducted

intheyearforwhichthecontributionismademaybecarriedforwardasadeductionfromincomeforthesucceedingve

years.Ifarollover*ornon-qualiedwithdrawalistakenduringthecarryoverperiod,thetaxdeductionotherwiseavailable

mustbereducedbytheamountoftherolloverornon-qualiedwithdrawal.Deductionsmaybetakenforcontributions

and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer’s state

income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for

two different tax years. Provideproofofyourcontributionincludingthenameofthebeneciaryandtheaccountnumber.

*For purposes of reducing the deduction, “rollover” means the transfer of funds from the Oklahoma 529 College Savings

Plan or OklahomaDream 529 accounts to any other plan under IRC Section 529.

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

made to another state’s college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma

529 College Savings Plan or OklahomaDream 529 account to another, may not be deducted.

Note: For information on setting up an Oklahoma 529 College Savings Plan, visit the following website: ok4saving.org or call

877.654.7284.ForinformationonsettingupanOklahomaDream529account,contactyournancialadvisor.

DeductionforProvidingFosterCare

Ifyoucontractwithachild-placingagency,asdenedin10OSSec.402,youmayqualifytodeductupto$5,000for

expenses incurred providing foster care. To qualify to deduct $5,000, you must have been under contract and providing

care for at least six months, regardless of the tax year during which the care occurs. If you were under contract and pro-

viding care for less than six months of the tax year, you may only claim a monthly pro rata share of the $5,000 deduction.

Marriedpersonslingseparatelyinayearinwhichtheycouldhaveledajointreturnmayeachclaimonlyone-halfofthe

deductionthatwouldhavebeenallowedforajointreturn.

Miscellaneous:OtherAdjustments

Enter in the box the appropriate number as listed below that shows the type of deduction. If you are entitled to more than

one deduction listed below, enter the number “99”.

Enter the number “1” if the following applies:

QualiedMedicalSavingsAccount/HealthSavingsAccount: Contributions made to, and interest earned from, an Okla-

homamedicalsavingsaccountestablishedinthisstate,pursuantto63OSSec.2621through2623,shallbeexempt

from taxation. In order to be eligible for this deduction, contributions must be made to a medical savings account program

approved by either the State Department of Health or the Insurance Commissioner. Astatement of the contributions

madeto,andinterestearnedon,theaccountmustbeprovidedbythetrusteeoftheplan,andprovidedaspartoftheled

return. This is not on your W-2. Provide a copy of your federal return.

Contributions made to, and interest earned from, an Oklahoma Health Savings Account established in this state, pursuant

to36OSSec.6060.14through6060.18,shallbeexemptfromtaxation.Astatement of the contributions made to, and

interestearnedon,theaccountmustbeprovidedbythetrusteeoftheplan,andprovidedaspartoftheledreturn.Thisis

not on your W-2. Provide a copy of your federal return.

Note: If you took a Health/Medical Savings Account Deduction to arrive at Federal AGI, you cannot take a deduction on

this line.

Enter the number “2” if the following applies:

Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facilities may exclude

15%oftheirinvestmentinaneworexpandedagriculturalcommodityprocessingfacilitylocatedwithinOklahoma(68OS

Sec.2358).Agriculturalcommodityprocessingfacilitymeansbuildings,structures,xturesandimprovementsusedor

operated primarily for the processing or production of agricultural commodities to marketable products. The investment

is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable

income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period

not to exceed six years.

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SCHEDULE 511-C

Miscellaneous:OtherAdjustments(continued)

Aschedulemustbeprovided showing the type of investment(s), the date placed in service, and the cost. If the total ex-

clusion available is not used, a copy of the schedule must be provided in the carryover year and show the total exclusion

available, the amount previously used and amount available in the carryover year. If the exclusion is through a partnership

or S corporation, the schedule must also include the partnership’s or S corporation’s name, federal ID number and your

pro-rata share of the exclusion.

Enter the number “3” if the following applies:

DepreciationAdjustmentforSwineorPoultryProducers: Individuals who are swine or poultry producers may deduct

depreciation on an accelerated basis for new construction or expansion costs. The same depreciation method elected for

federal income tax purposes will be used, except the assets will be deemed to have a seven-year life. Any depreciation

deduction allowable is the amount so computed minus the federal depreciation claimed. Provide a copy of the federal

depreciation schedule and a computation of the accelerated Oklahoma depreciation.

Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted

on your federal return, see Schedule 511-B, line 8.

Enter the number “4” if the following applies:

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

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

F and Form 1099-C or other substantiating documentation.

Enterthenumber“5”ifthefollowingapplies:

Oklahoma Police Corps Program Scholarship/Stipend: You may deduct any scholarship or stipend, received from par-

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

established under 47 OS Sec. 2-140.1 through 2-140.11. Provide documentation to support amount claimed and a copy

of your federal return.

Enter the number “6” if the following applies:

Deduction for Living Organ Donation: You may deduct up to $10,000 of unreimbursed expenses if you, or your dependent,

donates one or more human organs while living. “Human organs” mean all or part of a liver, pancreas, kidney, intestine,

lung, or bone marrow. The deduction is allowed only one time and may be claimed only for unreimbursed expenses that

are incurred by you and related to the organ donation of you or your dependent. The deduction may only be claimed in the

taxable year in which the transplant occurs. Provide a detailed schedule of expenses claimed.

Enter the number “7” if the following applies:

Safety Pays OSHA Consultation Service Exemption: An employer that is eligible for and utilizes the Safety Pays OSHA

Consultation Service provided by the Oklahoma Department of Labor shall receive a $1,000 exemption for the tax year

the service is utilized.

If this exemption is through a partnership or corporation, include the partnership’s or corporation’s name and federal ID

number and your pro-rata share of the exemption.

Enter the number “8” if the following applies:

QualiedReneryProperty:IfaqualiedOklahomareneryelectedtoexpensethecostofqualiedreneryproperty,

enter any of such expense allocated to you. Provideacopyofthewrittennoticereceivedfromthereneryindicatingthe

amount of the allocation. The notice should include the company’s name and federal ID number.

Enter the number “9” if the following applies:

Cost of Complying with Sulfur Regulations:Ifaqualiedreneryelectedtoallocatealloraportionofthecostofcomplying

with sulfur regulations to its owners, enter the portion of such cost allocated to you. Provide a copy of the written notice

receivedfromthereneryindicatingtheamountoftheallocation.Suchnoticeshouldincludethecompany’snameand

federal ID number.

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.

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SCHEDULE 511-C

Miscellaneous:OtherAdjustments(continued)

Enter the number “11” if the following applies:

CompetitiveLivestockShowAward:Youmaydeductanypaymentoflessthan$600receivedasanawardforparticipa-

tion in a competitive livestock show event if such award is included in your Federal AGI. You must be able to substantiate

this deduction upon request.

Enter the number “12” if the following applies:

Home-buyer Savings Account Deduction: Oklahoma residents may deduct amounts contributed to home-buyer savings

accounts, and the interest earned on these accounts will be excluded from Oklahoma taxable income. The amount eligible

fordeductionis$5,000foranaccountholderwholesanindividualtaxreturn,or$10,000forjointaccountholderswho

leajointtaxreturn.Thetotalamountofprincipaldeductedandearningsexcludedcannotexceed$50,000.Provide

Form 588 to support the 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OSSec.4001.1.

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

ward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-D

Complete Schedule 511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized

deductions from your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may

not be used to calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are lim-

itedto,andmaynotexceed,$17,000.Charitablecontributionsandmedicalexpensesarenotsubjecttothe$17,000limit.

Provide a copy of your Federal Schedule A.

Note: If you claimed itemized deductions on your federal return, you must claim itemized deductions on your Oklahoma

return. To claim the Oklahoma standard deduction, you must claim the standard deduction on your federal return.

SCHEDULE 511-E

Complete Schedule 511-E if you have out-of-state income (Form 511, line 4). Your exemptions and deductions must be

proratedontheratioofOklahomaAGItoFederalAGIreducedbyallowableadjustmentexceptout-of-stateincome.Ifyou

claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule.

Deductions

• Standard Deduction:

If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 1.

Ifyourlingstatusis“single”or“marriedlingseparate”,yourOklahomastandarddeductionis$6,350.

Ifyourlingstatusis“head of household”, your Oklahoma standard deduction is $9,350.

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

Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.

• Itemized Deductions:

If you claimed itemized deductions on your federal return, enter the amount from Schedule 511-D, line 11.

ExemptionsandDependents

Oklahoma allows $1,000 for each exemption claimed on the top of the return.

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Complete Schedule 511-F if your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). Your

Oklahoma child care/child tax credit must be prorated.

Child Care/Child Tax Credit

If your Federal AGI is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on

your federal return, you are allowed a credit against your Oklahoma income tax. Your Oklahoma credit is the greater of:

•20%ofthecreditforchildcareexpensesallowedbytheIRC.

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

additional child tax credit.

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

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

SCHEDULE 511-G

Complete Schedule 511-G. If your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1), your

Oklahoma earned income credit must be prorated.

Earned Income Credit

Youareallowedacreditequalto5%ofthefederalearnedincomecreditcalculatedusingthesamerequirementsfor

calculating the earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. Provide a

copy of your federal return and OTC Form 511-EIC.

SCHEDULE 511-H

Schedule511-HprovidesyouwiththeopportunitytomakeanancialgiftfromyourrefundtoavarietyofOklahoma

organizations.

Place the line number of the organization from Schedule 511-H in the box at line 35 of Form 511. If you give to more than

one organization, put a “99” in the box at line 35 of Form 511.

1-SupportforProgramsforVolunteerstoActasCourtAppointedSpecialAdvocatesforAbusedorNeglected

Children

You may donate from your tax refund to support programs for volunteers to act as Court Appointed Special Advocates for

abused or neglected children. Donations will be placed in the Income Tax Checkoff Revolving Fund for Court Appointed

SpecialAdvocates.MonieswillbeexpendedbytheOfceoftheAttorneyGeneralforthepurposeofprovidinggrantstothe

Oklahoma CASA Association. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma

CASAAssociation,Inc.,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.

3-SupporttheWildlifeDiversityFund

Youmaydonatefromyourtaxrefundtosupporthelpingconserverareordecliningshandwildlifealongwithcommon

speciesnothuntedorshed.DonationstotheOklahomaDepartmentofWildlifeConservation’sWildlifeDiversityprogram

supportseldsurveysofanimalsconsideredtobeofgreatestconservationneed,aswellaseducationalwildlifeprograms

for all Oklahomans. Tax deductible donations to the Wildlife Diversity Fund also can be made at wildlifedepartment.com

orbymail:OklahomaDepartmentofWildlifeConservation,Re:WildlifeDiversityFund,POBox53465,OklahomaCity,

Oklahoma 73152.

SCHEDULE 511-F

SCHEDULE 511-H

4-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.

SCHEDULE 511-I

CompleteSchedule511-Iifyouarelinganamendedreturn.Ifadditionalspaceisneededtoexplainthechanges,provide

a separate schedule.

Place an “X” in the “Amended Return” checkbox at the top of Form 511, page 1. Enter any amount(s) paid with the original

returnplusanyamount(s)paidafteritwasledonline29.Enteranyrefundpreviouslyreceivedoroverpaymentapplied

on line 31.

Note:Seepage6forspecicinstructionsonlingamendedreturns.

WHEN YOU ARE FINISHED

Important:IfyoulloutanyportionoftheSchedules511-Athrough511-IorForm538-S,youarerequiredtoprovidethose

pages with your return. Failure to include the pages will result in a delay of your refund.

• If you owe taxes, provide a check or money order payable to Oklahoma Tax Commission. Do not send cash.

• For information regarding electronic payment methods, visit our website at tax.ok.gov.

• Provide W-2s, 1099s or other withholding statements to substantiate withholding.

• For amended returns, if you marked “yes” on Schedule 511-I, provide a copy of the federal 1040X or 1045, and a copy

oftheIRS“StatementofAdjustment”orotherIRSdocumentationtoverifyapprovalofthefederalamendment.

• Donotstapleyourreturn. Use a paper clip if necessary.

• Math errors are the most common cause of a refund delay. Double check your calculations.

• Afterling,youcancheckthestatusofyourrefundonlinebyvisitingOkTAPattax.ok.gov and clicking on “Where’s My

Refund?”. 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

 Fast,free,24/7onlinelingservicesonOkTAPattax.ok.gov 26

2023 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 38.

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$347(see

exampleatright). This is the amount they

must write on the tax line on their return.

Andyouare:

At

least

But

less

than

Single or

married

ling

separate

Married*

ling

jointor

head of

household

If Oklahoma

taxable income is:

Your tax is:

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

Andyouare:

At

least

But

less

than

Single or

married

ling

separate

Married*

ling

jointor

head of

household

If Oklahoma

taxable income is:

Your tax is:

Andyouare:

At

least

But

less

than

Single or

married

ling

separate

Married*

ling

jointor

head of

household

If Oklahoma

taxable income is:

Your tax is:

Andyouare:

At

least

But

less

than

Single or

married

ling

separate

Married*

ling

jointor

head of

household

If Oklahoma

taxable income is:

Your tax is:

14,700 14,750 511 344

14,750 14,800 513 347

14,800 14,850 516 349

0 50 0 0

50 100 0 0

100 150 0 0

150 200 0 0

200 250 1 1

250 300 1 1

300 350 1 1

350 400 1 1

400 450 1 1

450 500 1 1

500 550 1 1

 550 600 1 1

 600 650 2 2

 650 700 2 2

700 750 2 2

750 800 2 2

800 850 2 2

850 900 2 2

900 950 2 2

950 1,000 2 2

1,000 1,050 3 3

1,050 1,100 3 3

1,100 1,150 3 3

1,150 1,200 4 3

1,200 1,250 4 3

1,250 1,300 5 3

1,300 1,350 5 3

1,350 1,400 5 3

 1,400 1,450 6 4

 1,450 1,500 6 4

 1,500 1,550 6 4

 1,550 1,600 7 4

 1,600 1,650 7 4

 1,650 1,700 8 4

1,700 1,750 8 4

1,750 1,800 8 4

1,800 1,850 9 5

1,850 1,900 9 5

1,900 1,950 9 5

1,950 2,000 10 5

2,000 2,050 10 5

 2,050 2,100 11 6

 2,100 2,150 11 6

 2,150 2,200 11 6

2,200 2,250 12 7

2,250 2,300 12 7

2,300 2,350 12 7

2,350 2,400 13 8

2,400 2,450 13 8

2,450 2,500 14 9

2,500 2,550 14 9

 2,550 2,600 15 9

 2,600 2,650 16 10

 2,650 2,700 17 10

2,700 2,750 18 10

2,750 2,800 19 11

2,800 2,850 19 11

2,850 2,900 20 12

2,900 2,950 21 12

2,950 3,000 22 12

3,000 3,050 23 13

3,050 3,100 24 13

3,100 3,150 25 13

 3,150 3,200 26 14

 3,200 3,250 26 14

3,250 3,300 27 15

3,300 3,350 28 15

3,350 3,400 29 15

 3,400 3,450 30 16

 3,450 3,500 31 16

 3,500 3,550 32 16

 3,550 3,600 33 17

 3,600 3,650 33 17

 3,650 3,700 34 18

3,700 3,750 35 18

 3,750 3,800 36 18

3,800 3,850 38 19

3,850 3,900 39 19

3,900 3,950 40 19

3,950 4,000 42 20

4,000 4,050 43 20

4,050 4,100 45 21

 4,100 4,150 46 21

4,150 4,200 47 21

4,200 4,250 49 22

4,250 4,300 50 22

4,300 4,350 51 22

4,350 4,400 53 23

4,400 4,450 54 23

 4,450 4,500 56 24

4,500 4,550 57 24

 4,550 4,600 58 24

 4,600 4,650 60 25

 4,650 4,700 61 25

 4,700 4,750 62 25

 4,750 4,800 64 26

 4,800 4,850 65 26

 4,850 4,900 67 27

 4,900 4,950 68 27

4,950 5,000 70 27

5,000 5,050 72 28

5,050 5,100 74 29

 5,100 5,150 76 30

5,150 5,200 78 31

5,200 5,250 79 31

5,250 5,300 81 32

5,300 5,350 83 33

5,350 5,400 85 34

5,400 5,450 87 35

 5,450 5,500 89 36

5,500 5,550 91 37

 5,550 5,600 93 38

 5,600 5,650 94 38

 5,650 5,700 96 39

5,700 5,750 98 40

5,750 5,800 100 41

5,800 5,850 102 42

5,850 5,900 104 43

 5,900 5,950 106 44

 5,950 6,000 108 45

$1,000

$2,000

$3,000

$4,000

$5,000

Up to $999

 Fast,free,24/7onlinelingservicesonOkTAPattax.ok.gov 27

2023 OKLAHOMA INCOME TAX TABLE

Andyouare:

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

Andyouare:

9,000 9,050 240 113

9,050 9,100 243 115

 9,100 9,150 245 116

9,150 9,200 247 117

9,200 9,250 250 119

9,250 9,300 252 120

9,300 9,350 254 121

9,350 9,400 257 123

9,400 9,450 259 124

 9,450 9,500 262 126

 9,500 9,550 264 127

 9,550 9,600 266 128

 9,600 9,650 269 130

 9,650 9,700 271 131

9,700 9,750 273 132

 9,750 9,800 276 134

9,800 9,850 278 135

9,850 9,900 281 137

9,900 9,950 283 139

9,950 10,000 285 141

10,000 10,050 288 143

10,050 10,100 290 145

10,100 10,150 292 147

10,150 10,200 295 149

10,200 10,250 297 150

10,250 10,300 300 152

10,300 10,350 302 154

10,350 10,400 304 156

10,400 10,450 307 158

10,450 10,500 309 160

10,500 10,550 311 162

10,550 10,600 314 164

10,600 10,650 316 165

10,650 10,700 319 167

10,700 10,750 321 169

10,750 10,800 323 171

10,800 10,850 326 173

10,850 10,900 328 175

10,900 10,950 330 177

10,950 11,000 333 179

11,000 11,050 335 180

11,050 11,100 338 182

11,100 11,150 340 184

11,150 11,200 342 186

11,200 11,250 345 188

11,250 11,300 347 190

11,300 11,350 349 192

11,350 11,400 352 194

11,400 11,450 354 195

11,450 11,500 357 197

11,500 11,550 359 199

11,550 11,600 361 201

11,600 11,650 364 203

11,650 11,700 366 205

11,700 11,750 368 207

11,750 11,800 371 209

11,800 11,850 373 210

11,850 11,900 376 212

11,900 11,950 378 214

11,950 12,000 380 216

12,000 12,050 383 218

12,050 12,100 385 220

12,100 12,150 387 222

12,150 12,200 390 224

12,200 12,250 392 226

12,250 12,300 395 228

12,300 12,350 397 230

12,350 12,400 399 233

12,400 12,450 402 235

12,450 12,500 404 238

12,500 12,550 406 240

12,550 12,600 409 242

12,600 12,650 411 245

12,650 12,700 414 247

12,700 12,750 416 249

12,750 12,800 418 252

12,800 12,850 421 254

12,850 12,900 423 257

12,900 12,950 425 259

12,950 13,000 428 261

13,000 13,050 430 264

13,050 13,100 433 266

13,100 13,150 435 268

13,150 13,200 437 271

13,200 13,250 440 273

13,250 13,300 442 276

13,300 13,350 444 278

13,350 13,400 447 280

13,400 13,450 449 283

13,450 13,500 452 285

13,500 13,550 454 287

13,550 13,600 456 290

13,600 13,650 459 292

13,650 13,700 461 295

13,700 13,750 463 297

13,750 13,800 466 299

13,800 13,850 468 302

13,850 13,900 471 304

13,900 13,950 473 306

13,950 14,000 475 309

14,000 14,050 478 311

14,050 14,100 480 314

14,100 14,150 482 316

14,150 14,200 485 318

14,200 14,250 487 321

14,250 14,300 490 323

14,300 14,350 492 325

14,350 14,400 494 328

14,400 14,450 497 330

14,450 14,500 499 333

14,500 14,550 501 335

14,550 14,600 504 337

14,600 14,650 506 340

14,650 14,700 509 342

14,700 14,750 511 344

14,750 14,800 513 347

14,800 14,850 516 349

14,850 14,900 518 352

14,900 14,950 520 354

14,950 15,000 523 356

$7,000

$8,000

$9,000

$10,000

$11,000

$12,000

$13,000

$14,000

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

$6,000

 6,000 6,050 109 45

 6,050 6,100 111 46

 6,100 6,150 113 47

 6,150 6,200 115 48

 6,200 6,250 117 49

 6,250 6,300 119 50

 6,300 6,350 121 51

 6,350 6,400 123 52

 6,400 6,450 124 52

 6,450 6,500 126 53

 6,500 6,550 128 54

 6,550 6,600 130 55

 6,600 6,650 132 56

 6,650 6,700 134 57

 6,700 6,750 136 58

 6,750 6,800 138 59

 6,800 6,850 139 59

 6,850 6,900 141 60

 6,900 6,950 143 61

 6,950 7,000 145 62

 7,000 7,050 147 63

 7,050 7,100 149 64

 7,100 7,150 151 65

 7,150 7,200 153 66

 7,200 7,250 155 66

 7,250 7,300 157 67

 7,300 7,350 159 68

 7,350 7,400 162 69

 7,400 7,450 164 70

 7,450 7,500 167 71

 7,500 7,550 169 72

 7,550 7,600 171 73

 7,600 7,650 174 75

 7,650 7,700 176 76

7,700 7,750 178 77

7,750 7,800 181 79

7,800 7,850 183 80

 7,850 7,900 186 82

7,900 7,950 188 83

7,950 8,000 190 84

 8,000 8,050 193 86

8,050 8,100 195 87

8,100 8,150 197 88

8,150 8,200 200 90

8,200 8,250 202 91

8,250 8,300 205 93

8,300 8,350 207 94

8,350 8,400 209 95

8,400 8,450 212 97

8,450 8,500 214 98

 8,500 8,550 216 99

 8,550 8,600 219 101

 8,600 8,650 221 102

 8,650 8,700 224 104

 8,700 8,750 226 105

 8,750 8,800 228 106

8,800 8,850 231 108

8,850 8,900 233 109

8,900 8,950 235 110

8,950 9,000 238 112

2023 OKLAHOMA INCOME TAX TABLE

$16,000

$17,000

$19,000

$20,000

$21,000

$22,000

$23,000

21,000 21,050 810 644

21,050 21,100 813 646

21,100 21,150 815 648

21,150 21,200 817 651

21,200 21,250 820 653

21,250 21,300 822 656

21,300 21,350 824 658

21,350 21,400 827 660

21,400 21,450 829 663

21,450 21,500 832 665

21,500 21,550 834 667

21,550 21,600 836 670

21,600 21,650 839 672

21,650 21,700 841 675

21,700 21,750 843 677

21,750 21,800 846 679

21,800 21,850 848 682

21,850 21,900 851 684

21,900 21,950 853 686

21,950 22,000 855 689

22,000 22,050 858 691

22,050 22,100 860 694

22,100 22,150 862 696

22,150 22,200 865 698

22,200 22,250 867 701

22,250 22,300 870 703

22,300 22,350 872 705

22,350 22,400 874 708

22,400 22,450 877 710

22,450 22,500 879 713

22,500 22,550 881 715

22,550 22,600 884 717

22,600 22,650 886 720

22,650 22,700 889 722

22,700 22,750 891 724

22,750 22,800 893 727

22,800 22,850 896 729

22,850 22,900 898 732

22,900 22,950 900 734

22,950 23,000 903 736

23,000 23,050 905 739

23,050 23,100 908 741

23,100 23,150 910 743

23,150 23,200 912 746

23,200 23,250 915 748

23,250 23,300 917 751

23,300 23,350 919 753

23,350 23,400 922 755

23,400 23,450 924 758

23,450 23,500 927 760

23,500 23,550 929 762

23,550 23,600 931 765

23,600 23,650 934 767

23,650 23,700 936 770

23,700 23,750 938 772

23,750 23,800 941 774

23,800 23,850 943 777

23,850 23,900 946 779

23,900 23,950 948 781

23,950 24,000 950 784

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$18,000$15,000

18,000 18,050 668 501

18,050 18,100 670 504

18,100 18,150 672 506

18,150 18,200 675 508

18,200 18,250 677 511

18,250 18,300 680 513

18,300 18,350 682 515

18,350 18,400 684 518

18,400 18,450 687 520

18,450 18,500 689 523

18,500 18,550 691 525

18,550 18,600 694 527

18,600 18,650 696 530

18,650 18,700 699 532

18,700 18,750 701 534

18,750 18,800 703 537

18,800 18,850 706 539

18,850 18,900 708 542

18,900 18,950 710 544

18,950 19,000 713 546

19,000 19,050 715 549

19,050 19,100 718 551

19,100 19,150 720 553

19,150 19,200 722 556

19,200 19,250 725 558

19,250 19,300 727 561

19,300 19,350 729 563

19,350 19,400 732 565

19,400 19,450 734 568

19,450 19,500 737 570

19,500 19,550 739 572

19,550 19,600 741 575

19,600 19,650 744 577

19,650 19,700 746 580

19,700 19,750 748 582

19,750 19,800 751 584

19,800 19,850 753 587

19,850 19,900 756 589

19,900 19,950 758 591

19,950 20,000 760 594

20,000 20,050 763 596

20,050 20,100 765 599

20,100 20,150 767 601

20,150 20,200 770 603

20,200 20,250 772 606

20,250 20,300 775 608

20,300 20,350 777 610

20,350 20,400 779 613

20,400 20,450 782 615

20,450 20,500 784 618

20,500 20,550 786 620

20,550 20,600 789 622

20,600 20,650 791 625

20,650 20,700 794 627

20,700 20,750 796 629

20,750 20,800 798 632

20,800 20,850 801 634

20,850 20,900 803 637

20,900 20,950 805 639

20,950 21,000 808 641

15,000 15,050 525 359

15,050 15,100 528 361

15,100 15,150 530 363

15,150 15,200 532 366

15,200 15,250 535 368

15,250 15,300 537 371

15,300 15,350 539 373

15,350 15,400 542 375

15,400 15,450 544 378

15,450 15,500 547 380

15,500 15,550 549 382

15,550 15,600 551 385

15,600 15,650 554 387

15,650 15,700 556 390

15,700 15,750 558 392

15,750 15,800 561 394

15,800 15,850 563 397

15,850 15,900 566 399

15,900 15,950 568 401

15,950 16,000 570 404

16,000 16,050 573 406

16,050 16,100 575 409

16,100 16,150 577 411

16,150 16,200 580 413

16,200 16,250 582 416

16,250 16,300 585 418

16,300 16,350 587 420

16,350 16,400 589 423

16,400 16,450 592 425

16,450 16,500 594 428

16,500 16,550 596 430

16,550 16,600 599 432

16,600 16,650 601 435

16,650 16,700 604 437

16,700 16,750 606 439

16,750 16,800 608 442

16,800 16,850 611 444

16,850 16,900 613 447

16,900 16,950 615 449

16,950 17,000 618 451

17,000 17,050 620 454

17,050 17,100 623 456

17,100 17,150 625 458

17,150 17,200 627 461

17,200 17,250 630 463

17,250 17,300 632 466

17,300 17,350 634 468

17,350 17,400 637 470

17,400 17,450 639 473

17,450 17,500 642 475

17,500 17,550 644 477

17,550 17,600 646 480

17,600 17,650 649 482

17,650 17,700 651 485

17,700 17,750 653 487

17,750 17,800 656 489

17,800 17,850 658 492

17,850 17,900 661 494

17,900 17,950 663 496

17,950 18,000 665 499

2023 OKLAHOMA INCOME TAX TABLE

$25,000

$26,000

$28,000

$29,000

$30,000

$31,000

$32,000

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$24,000 $27,000

24,000 24,050 953 786

24,050 24,100 955 789

24,100 24,150 957 791

24,150 24,200 960 793

24,200 24,250 962 796

24,250 24,300 965 798

24,300 24,350 967 800

24,350 24,400 969 803

24,400 24,450 972 805

24,450 24,500 974 808

24,500 24,550 976 810

24,550 24,600 979 812

24,600 24,650 981 815

24,650 24,700 984 817

24,700 24,750 986 819

24,750 24,800 988 822

24,800 24,850 991 824

24,850 24,900 993 827

24,900 24,950 995 829

24,950 25,000 998 831

25,000 25,050 1,000 834

25,050 25,100 1,003 836

25,100 25,150 1,005 838

25,150 25,200 1,007 841

25,200 25,250 1,010 843

25,250 25,300 1,012 846

25,300 25,350 1,014 848

25,350 25,400 1,017 850

25,400 25,450 1,019 853

25,450 25,500 1,022 855

25,500 25,550 1,024 857

25,550 25,600 1,026 860

25,600 25,650 1,029 862

25,650 25,700 1,031 865

25,700 25,750 1,033 867

25,750 25,800 1,036 869

25,800 25,850 1,038 872

25,850 25,900 1,041 874

25,900 25,950 1,043 876

25,950 26,000 1,045 879

26,000 26,050 1,048 881

26,050 26,100 1,050 884

26,100 26,150 1,052 886

26,150 26,200 1,055 888

26,200 26,250 1,057 891

26,250 26,300 1,060 893

26,300 26,350 1,062 895

26,350 26,400 1,064 898

26,400 26,450 1,067 900

26,450 26,500 1,069 903

26,500 26,550 1,071 905

26,550 26,600 1,074 907

26,600 26,650 1,076 910

26,650 26,700 1,079 912

26,700 26,750 1,081 914

26,750 26,800 1,083 917

26,800 26,850 1,086 919

26,850 26,900 1,088 922

26,900 26,950 1,090 924

26,950 27,000 1,093 926

27,000 27,050 1,095 929

27,050 27,100 1,098 931

27,100 27,150 1,100 933

27,150 27,200 1,102 936

27,200 27,250 1,105 938

27,250 27,300 1,107 941

27,300 27,350 1,109 943

27,350 27,400 1,112 945

27,400 27,450 1,114 948

27,450 27,500 1,117 950

27,500 27,550 1,119 952

27,550 27,600 1,121 955

27,600 27,650 1,124 957

27,650 27,700 1,126 960

27,700 27,750 1,128 962

27,750 27,800 1,131 964

27,800 27,850 1,133 967

27,850 27,900 1,136 969

27,900 27,950 1,138 971

27,950 28,000 1,140 974

28,000 28,050 1,143 976

28,050 28,100 1,145 979

28,100 28,150 1,147 981

28,150 28,200 1,150 983

28,200 28,250 1,152 986

28,250 28,300 1,155 988

28,300 28,350 1,157 990

28,350 28,400 1,159 993

28,400 28,450 1,162 995

28,450 28,500 1,164 998

28,500 28,550 1,166 1,000

28,550 28,600 1,169 1,002

28,600 28,650 1,171 1,005

28,650 28,700 1,174 1,007

28,700 28,750 1,176 1,009

28,750 28,800 1,178 1,012

28,800 28,850 1,181 1,014

28,850 28,900 1,183 1,017

28,900 28,950 1,185 1,019

28,950 29,000 1,188 1,021

29,000 29,050 1,190 1,024

29,050 29,100 1,193 1,026

29,100 29,150 1,195 1,028

29,150 29,200 1,197 1,031

29,200 29,250 1,200 1,033

29,250 29,300 1,202 1,036

29,300 29,350 1,204 1,038

29,350 29,400 1,207 1,040

29,400 29,450 1,209 1,043

29,450 29,500 1,212 1,045

29,500 29,550 1,214 1,047

29,550 29,600 1,216 1,050

29,600 29,650 1,219 1,052

29,650 29,700 1,221 1,055

29,700 29,750 1,223 1,057

29,750 29,800 1,226 1,059

29,800 29,850 1,228 1,062

29,850 29,900 1,231 1,064

29,900 29,950 1,233 1,066

29,950 30,000 1,235 1,069

30,000 30,050 1,238 1,071

30,050 30,100 1,240 1,074

30,100 30,150 1,242 1,076

30,150 30,200 1,245 1,078

30,200 30,250 1,247 1,081

30,250 30,300 1,250 1,083

30,300 30,350 1,252 1,085

30,350 30,400 1,254 1,088

30,400 30,450 1,257 1,090

30,450 30,500 1,259 1,093

30,500 30,550 1,261 1,095

30,550 30,600 1,264 1,097

30,600 30,650 1,266 1,100

30,650 30,700 1,269 1,102

30,700 30,750 1,271 1,104

30,750 30,800 1,273 1,107

30,800 30,850 1,276 1,109

30,850 30,900 1,278 1,112

30,900 30,950 1,280 1,114

30,950 31,000 1,283 1,116

31,000 31,050 1,285 1,119

31,050 31,100 1,288 1,121

31,100 31,150 1,290 1,123

31,150 31,200 1,292 1,126

31,200 31,250 1,295 1,128

31,250 31,300 1,297 1,131

31,300 31,350 1,299 1,133

31,350 31,400 1,302 1,135

31,400 31,450 1,304 1,138

31,450 31,500 1,307 1,140

31,500 31,550 1,309 1,142

31,550 31,600 1,311 1,145

31,600 31,650 1,314 1,147

31,650 31,700 1,316 1,150

31,700 31,750 1,318 1,152

31,750 31,800 1,321 1,154

31,800 31,850 1,323 1,157

31,850 31,900 1,326 1,159

31,900 31,950 1,328 1,161

31,950 32,000 1,330 1,164

32,000 32,050 1,333 1,166

32,050 32,100 1,335 1,169

32,100 32,150 1,337 1,171

32,150 32,200 1,340 1,173

32,200 32,250 1,342 1,176

32,250 32,300 1,345 1,178

32,300 32,350 1,347 1,180

32,350 32,400 1,349 1,183

32,400 32,450 1,352 1,185

32,450 32,500 1,354 1,188

32,500 32,550 1,356 1,190

32,550 32,600 1,359 1,192

32,600 32,650 1,361 1,195

32,650 32,700 1,364 1,197

32,700 32,750 1,366 1,199

32,750 32,800 1,368 1,202

32,800 32,850 1,371 1,204

32,850 32,900 1,373 1,207

32,900 32,950 1,375 1,209

32,950 33,000 1,378 1,211

2023 OKLAHOMA INCOME TAX TABLE

$34,000

$35,000

$37,000

$38,000

$39,000

$40,000

$41,000

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$33,000 $36,000

33,000 33,050 1,380 1,214

33,050 33,100 1,383 1,216

33,100 33,150 1,385 1,218

33,150 33,200 1,387 1,221

33,200 33,250 1,390 1,223

33,250 33,300 1,392 1,226

33,300 33,350 1,394 1,228

33,350 33,400 1,397 1,230

33,400 33,450 1,399 1,233

33,450 33,500 1,402 1,235

33,500 33,550 1,404 1,237

33,550 33,600 1,406 1,240

33,600 33,650 1,409 1,242

33,650 33,700 1,411 1,245

33,700 33,750 1,413 1,247

33,750 33,800 1,416 1,249

33,800 33,850 1,418 1,252

33,850 33,900 1,421 1,254

33,900 33,950 1,423 1,256

33,950 34,000 1,425 1,259

34,000 34,050 1,428 1,261

34,050 34,100 1,430 1,264

34,100 34,150 1,432 1,266

34,150 34,200 1,435 1,268

34,200 34,250 1,437 1,271

34,250 34,300 1,440 1,273

34,300 34,350 1,442 1,275

34,350 34,400 1,444 1,278

34,400 34,450 1,447 1,280

34,450 34,500 1,449 1,283

34,500 34,550 1,451 1,285

34,550 34,600 1,454 1,287

34,600 34,650 1,456 1,290

34,650 34,700 1,459 1,292

34,700 34,750 1,461 1,294

34,750 34,800 1,463 1,297

34,800 34,850 1,466 1,299

34,850 34,900 1,468 1,302

34,900 34,950 1,470 1,304

34,950 35,000 1,473 1,306

35,000 35,050 1,475 1,309

35,050 35,100 1,478 1,311

35,100 35,150 1,480 1,313

35,150 35,200 1,482 1,316

35,200 35,250 1,485 1,318

35,250 35,300 1,487 1,321

35,300 35,350 1,489 1,323

35,350 35,400 1,492 1,325

35,400 35,450 1,494 1,328

35,450 35,500 1,497 1,330

35,500 35,550 1,499 1,332

35,550 35,600 1,501 1,335

35,600 35,650 1,504 1,337

35,650 35,700 1,506 1,340

35,700 35,750 1,508 1,342

35,750 35,800 1,511 1,344

35,800 35,850 1,513 1,347

35,850 35,900 1,516 1,349

35,900 35,950 1,518 1,351

35,950 36,000 1,520 1,354

36,000 36,050 1,523 1,356

36,050 36,100 1,525 1,359

36,100 36,150 1,527 1,361

36,150 36,200 1,530 1,363

36,200 36,250 1,532 1,366

36,250 36,300 1,535 1,368

36,300 36,350 1,537 1,370

36,350 36,400 1,539 1,373

36,400 36,450 1,542 1,375

36,450 36,500 1,544 1,378

36,500 36,550 1,546 1,380

36,550 36,600 1,549 1,382

36,600 36,650 1,551 1,385

36,650 36,700 1,554 1,387

36,700 36,750 1,556 1,389

36,750 36,800 1,558 1,392

36,800 36,850 1,561 1,394

36,850 36,900 1,563 1,397

36,900 36,950 1,565 1,399

36,950 37,000 1,568 1,401

37,000 37,050 1,570 1,404

37,050 37,100 1,573 1,406

37,100 37,150 1,575 1,408

37,150 37,200 1,577 1,411

37,200 37,250 1,580 1,413

37,250 37,300 1,582 1,416

37,300 37,350 1,584 1,418

37,350 37,400 1,587 1,420

37,400 37,450 1,589 1,423

37,450 37,500 1,592 1,425

37,500 37,550 1,594 1,427

37,550 37,600 1,596 1,430

37,600 37,650 1,599 1,432

37,650 37,700 1,601 1,435

37,700 37,750 1,603 1,437

37,750 37,800 1,606 1,439

37,800 37,850 1,608 1,442

37,850 37,900 1,611 1,444

37,900 37,950 1,613 1,446

37,950 38,000 1,615 1,449

38,000 38,050 1,618 1,451

38,050 38,100 1,620 1,454

38,100 38,150 1,622 1,456

38,150 38,200 1,625 1,458

38,200 38,250 1,627 1,461

38,250 38,300 1,630 1,463

38,300 38,350 1,632 1,465

38,350 38,400 1,634 1,468

38,400 38,450 1,637 1,470

38,450 38,500 1,639 1,473

38,500 38,550 1,641 1,475

38,550 38,600 1,644 1,477

38,600 38,650 1,646 1,480

38,650 38,700 1,649 1,482

38,700 38,750 1,651 1,484

38,750 38,800 1,653 1,487

38,800 38,850 1,656 1,489

38,850 38,900 1,658 1,492

38,900 38,950 1,660 1,494

38,950 39,000 1,663 1,496

39,000 39,050 1,665 1,499

39,050 39,100 1,668 1,501

39,100 39,150 1,670 1,503

39,150 39,200 1,672 1,506

39,200 39,250 1,675 1,508

39,250 39,300 1,677 1,511

39,300 39,350 1,679 1,513

39,350 39,400 1,682 1,515

39,400 39,450 1,684 1,518

39,450 39,500 1,687 1,520

39,500 39,550 1,689 1,522

39,550 39,600 1,691 1,525

39,600 39,650 1,694 1,527

39,650 39,700 1,696 1,530

39,700 39,750 1,698 1,532

39,750 39,800 1,701 1,534

39,800 39,850 1,703 1,537

39,850 39,900 1,706 1,539

39,900 39,950 1,708 1,541

39,950 40,000 1,710 1,544

40,000 40,050 1,713 1,546

40,050 40,100 1,715 1,549

40,100 40,150 1,717 1,551

40,150 40,200 1,720 1,553

40,200 40,250 1,722 1,556

40,250 40,300 1,725 1,558

40,300 40,350 1,727 1,560

40,350 40,400 1,729 1,563

40,400 40,450 1,732 1,565

40,450 40,500 1,734 1,568

40,500 40,550 1,736 1,570

40,550 40,600 1,739 1,572

40,600 40,650 1,741 1,575

40,650 40,700 1,744 1,577

40,700 40,750 1,746 1,579

40,750 40,800 1,748 1,582

40,800 40,850 1,751 1,584

40,850 40,900 1,753 1,587

40,900 40,950 1,755 1,589

40,950 41,000 1,758 1,591

41,000 41,050 1,760 1,594

41,050 41,100 1,763 1,596

41,100 41,150 1,765 1,598

41,150 41,200 1,767 1,601

41,200 41,250 1,770 1,603

41,250 41,300 1,772 1,606

41,300 41,350 1,774 1,608

41,350 41,400 1,777 1,610

41,400 41,450 1,779 1,613

41,450 41,500 1,782 1,615

41,500 41,550 1,784 1,617

41,550 41,600 1,786 1,620

41,600 41,650 1,789 1,622

41,650 41,700 1,791 1,625

41,700 41,750 1,793 1,627

41,750 41,800 1,796 1,629

41,800 41,850 1,798 1,632

41,850 41,900 1,801 1,634

41,900 41,950 1,803 1,636

41,950 42,000 1,805 1,639

2023 OKLAHOMA INCOME TAX TABLE

$43,000

$44,000

$46,000

$47,000

$49,000

$50,000

48,000 48,050 2,093 1,926

48,050 48,100 2,095 1,929

48,100 48,150 2,097 1,931

48,150 48,200 2,100 1,933

48,200 48,250 2,102 1,936

48,250 48,300 2,105 1,938

48,300 48,350 2,107 1,940

48,350 48,400 2,109 1,943

48,400 48,450 2,112 1,945

48,450 48,500 2,114 1,948

48,500 48,550 2,116 1,950

48,550 48,600 2,119 1,952

48,600 48,650 2,121 1,955

48,650 48,700 2,124 1,957

48,700 48,750 2,126 1,959

48,750 48,800 2,128 1,962

48,800 48,850 2,131 1,964

48,850 48,900 2,133 1,967

48,900 48,950 2,135 1,969

48,950 49,000 2,138 1,971

49,000 49,050 2,140 1,974

49,050 49,100 2,143 1,976

49,100 49,150 2,145 1,978

49,150 49,200 2,147 1,981

49,200 49,250 2,150 1,983

49,250 49,300 2,152 1,986

49,300 49,350 2,154 1,988

49,350 49,400 2,157 1,990

49,400 49,450 2,159 1,993

49,450 49,500 2,162 1,995

49,500 49,550 2,164 1,997

49,550 49,600 2,166 2,000

49,600 49,650 2,169 2,002

49,650 49,700 2,171 2,005

49,700 49,750 2,173 2,007

49,750 49,800 2,176 2,009

49,800 49,850 2,178 2,012

49,850 49,900 2,181 2,014

49,900 49,950 2,183 2,016

49,950 50,000 2,185 2,019

50,000 50,050 2,188 2,021

50,050 50,100 2,190 2,024

50,100 50,150 2,192 2,026

50,150 50,200 2,195 2,028

50,200 50,250 2,197 2,031

50,250 50,300 2,200 2,033

50,300 50,350 2,202 2,035

50,350 50,400 2,204 2,038

50,400 50,450 2,207 2,040

50,450 50,500 2,209 2,043

50,500 50,550 2,211 2,045

50,550 50,600 2,214 2,047

50,600 50,650 2,216 2,050

50,650 50,700 2,219 2,052

50,700 50,750 2,221 2,054

50,750 50,800 2,223 2,057

50,800 50,850 2,226 2,059

50,850 50,900 2,228 2,062

50,900 50,950 2,230 2,064

50,950 51,000 2,233 2,066

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

 Fast,free,24/7onlinelingservicesonOkTAPattax.ok.gov 32

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

42,000 42,050 1,808 1,641

42,050 42,100 1,810 1,644

42,100 42,150 1,812 1,646

42,150 42,200 1,815 1,648

42,200 42,250 1,817 1,651

42,250 42,300 1,820 1,653

42,300 42,350 1,822 1,655

42,350 42,400 1,824 1,658

42,400 42,450 1,827 1,660

42,450 42,500 1,829 1,663

42,500 42,550 1,831 1,665

42,550 42,600 1,834 1,667

42,600 42,650 1,836 1,670

42,650 42,700 1,839 1,672

42,700 42,750 1,841 1,674

42,750 42,800 1,843 1,677

42,800 42,850 1,846 1,679

42,850 42,900 1,848 1,682

42,900 42,950 1,850 1,684

42,950 43,000 1,853 1,686

43,000 43,050 1,855 1,689

43,050 43,100 1,858 1,691

43,100 43,150 1,860 1,693

43,150 43,200 1,862 1,696

43,200 43,250 1,865 1,698

43,250 43,300 1,867 1,701

43,300 43,350 1,869 1,703

43,350 43,400 1,872 1,705

43,400 43,450 1,874 1,708

43,450 43,500 1,877 1,710

43,500 43,550 1,879 1,712

43,550 43,600 1,881 1,715

43,600 43,650 1,884 1,717

43,650 43,700 1,886 1,720

43,700 43,750 1,888 1,722

43,750 43,800 1,891 1,724

43,800 43,850 1,893 1,727

43,850 43,900 1,896 1,729

43,900 43,950 1,898 1,731

43,950 44,000 1,900 1,734

44,000 44,050 1,903 1,736

44,050 44,100 1,905 1,739

44,100 44,150 1,907 1,741

44,150 44,200 1,910 1,743

44,200 44,250 1,912 1,746

44,250 44,300 1,915 1,748

44,300 44,350 1,917 1,750

44,350 44,400 1,919 1,753

44,400 44,450 1,922 1,755

44,450 44,500 1,924 1,758

44,500 44,550 1,926 1,760

44,550 44,600 1,929 1,762

44,600 44,650 1,931 1,765

44,650 44,700 1,934 1,767

44,700 44,750 1,936 1,769

44,750 44,800 1,938 1,772

44,800 44,850 1,941 1,774

44,850 44,900 1,943 1,777

44,900 44,950 1,945 1,779

44,950 45,000 1,948 1,781

45,000 45,050 1,950 1,784

45,050 45,100 1,953 1,786

45,100 45,150 1,955 1,788

45,150 45,200 1,957 1,791

45,200 45,250 1,960 1,793

45,250 45,300 1,962 1,796

45,300 45,350 1,964 1,798

45,350 45,400 1,967 1,800

45,400 45,450 1,969 1,803

45,450 45,500 1,972 1,805

45,500 45,550 1,974 1,807

45,550 45,600 1,976 1,810

45,600 45,650 1,979 1,812

45,650 45,700 1,981 1,815

45,700 45,750 1,983 1,817

45,750 45,800 1,986 1,819

45,800 45,850 1,988 1,822

45,850 45,900 1,991 1,824

45,900 45,950 1,993 1,826

45,950 46,000 1,995 1,829

46,000 46,050 1,998 1,831

46,050 46,100 2,000 1,834

46,100 46,150 2,002 1,836

46,150 46,200 2,005 1,838

46,200 46,250 2,007 1,841

46,250 46,300 2,010 1,843

46,300 46,350 2,012 1,845

46,350 46,400 2,014 1,848

46,400 46,450 2,017 1,850

46,450 46,500 2,019 1,853

46,500 46,550 2,021 1,855

46,550 46,600 2,024 1,857

46,600 46,650 2,026 1,860

46,650 46,700 2,029 1,862

46,700 46,750 2,031 1,864

46,750 46,800 2,033 1,867

46,800 46,850 2,036 1,869

46,850 46,900 2,038 1,872

46,900 46,950 2,040 1,874

46,950 47,000 2,043 1,876

47,000 47,050 2,045 1,879

47,050 47,100 2,048 1,881

47,100 47,150 2,050 1,883

47,150 47,200 2,052 1,886

47,200 47,250 2,055 1,888

47,250 47,300 2,057 1,891

47,300 47,350 2,059 1,893

47,350 47,400 2,062 1,895

47,400 47,450 2,064 1,898

47,450 47,500 2,067 1,900

47,500 47,550 2,069 1,902

47,550 47,600 2,071 1,905

47,600 47,650 2,074 1,907

47,650 47,700 2,076 1,910

47,700 47,750 2,078 1,912

47,750 47,800 2,081 1,914

47,800 47,850 2,083 1,917

47,850 47,900 2,086 1,919

47,900 47,950 2,088 1,921

47,950 48,000 2,090 1,924

2023 OKLAHOMA INCOME TAX TABLE

$52,000

$53,000

$55,000

$56,000

$57,000

$58,000

$59,000

57,000 57,050 2,520 2,354

57,050 57,100 2,523 2,356

57,100 57,150 2,525 2,358

57,150 57,200 2,527 2,361

57,200 57,250 2,530 2,363

57,250 57,300 2,532 2,366

57,300 57,350 2,534 2,368

57,350 57,400 2,537 2,370

57,400 57,450 2,539 2,373

57,450 57,500 2,542 2,375

57,500 57,550 2,544 2,377

57,550 57,600 2,546 2,380

57,600 57,650 2,549 2,382

57,650 57,700 2,551 2,385

57,700 57,750 2,553 2,387

57,750 57,800 2,556 2,389

57,800 57,850 2,558 2,392

57,850 57,900 2,561 2,394

57,900 57,950 2,563 2,396

57,950 58,000 2,565 2,399

58,000 58,050 2,568 2,401

58,050 58,100 2,570 2,404

58,100 58,150 2,572 2,406

58,150 58,200 2,575 2,408

58,200 58,250 2,577 2,411

58,250 58,300 2,580 2,413

58,300 58,350 2,582 2,415

58,350 58,400 2,584 2,418

58,400 58,450 2,587 2,420

58,450 58,500 2,589 2,423

58,500 58,550 2,591 2,425

58,550 58,600 2,594 2,427

58,600 58,650 2,596 2,430

58,650 58,700 2,599 2,432

58,700 58,750 2,601 2,434

58,750 58,800 2,603 2,437

58,800 58,850 2,606 2,439

58,850 58,900 2,608 2,442

58,900 58,950 2,610 2,444

58,950 59,000 2,613 2,446

59,000 59,050 2,615 2,449

59,050 59,100 2,618 2,451

59,100 59,150 2,620 2,453

59,150 59,200 2,622 2,456

59,200 59,250 2,625 2,458

59,250 59,300 2,627 2,461

59,300 59,350 2,629 2,463

59,350 59,400 2,632 2,465

59,400 59,450 2,634 2,468

59,450 59,500 2,637 2,470

59,500 59,550 2,639 2,472

59,550 59,600 2,641 2,475

59,600 59,650 2,644 2,477

59,650 59,700 2,646 2,480

59,700 59,750 2,648 2,482

59,750 59,800 2,651 2,484

59,800 59,850 2,653 2,487

59,850 59,900 2,656 2,489

59,900 59,950 2,658 2,491

59,950 60,000 2,660 2,494

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$51,000 $54,000

51,000 51,050 2,235 2,069

51,050 51,100 2,238 2,071

51,100 51,150 2,240 2,073

51,150 51,200 2,242 2,076

51,200 51,250 2,245 2,078

51,250 51,300 2,247 2,081

51,300 51,350 2,249 2,083

51,350 51,400 2,252 2,085

51,400 51,450 2,254 2,088

51,450 51,500 2,257 2,090

51,500 51,550 2,259 2,092

51,550 51,600 2,261 2,095

51,600 51,650 2,264 2,097

51,650 51,700 2,266 2,100

51,700 51,750 2,268 2,102

51,750 51,800 2,271 2,104

51,800 51,850 2,273 2,107

51,850 51,900 2,276 2,109

51,900 51,950 2,278 2,111

51,950 52,000 2,280 2,114

52,000 52,050 2,283 2,116

52,050 52,100 2,285 2,119

52,100 52,150 2,287 2,121

52,150 52,200 2,290 2,123

52,200 52,250 2,292 2,126

52,250 52,300 2,295 2,128

52,300 52,350 2,297 2,130

52,350 52,400 2,299 2,133

52,400 52,450 2,302 2,135

52,450 52,500 2,304 2,138

52,500 52,550 2,306 2,140

52,550 52,600 2,309 2,142

52,600 52,650 2,311 2,145

52,650 52,700 2,314 2,147

52,700 52,750 2,316 2,149

52,750 52,800 2,318 2,152

52,800 52,850 2,321 2,154

52,850 52,900 2,323 2,157

52,900 52,950 2,325 2,159

52,950 53,000 2,328 2,161

53,000 53,050 2,330 2,164

53,050 53,100 2,333 2,166

53,100 53,150 2,335 2,168

53,150 53,200 2,337 2,171

53,200 53,250 2,340 2,173

53,250 53,300 2,342 2,176

53,300 53,350 2,344 2,178

53,350 53,400 2,347 2,180

53,400 53,450 2,349 2,183

53,450 53,500 2,352 2,185

53,500 53,550 2,354 2,187

53,550 53,600 2,356 2,190

53,600 53,650 2,359 2,192

53,650 53,700 2,361 2,195

53,700 53,750 2,363 2,197

53,750 53,800 2,366 2,199

53,800 53,850 2,368 2,202

53,850 53,900 2,371 2,204

53,900 53,950 2,373 2,206

53,950 54,000 2,375 2,209

54,000 54,050 2,378 2,211

54,050 54,100 2,380 2,214

54,100 54,150 2,382 2,216

54,150 54,200 2,385 2,218

54,200 54,250 2,387 2,221

54,250 54,300 2,390 2,223

54,300 54,350 2,392 2,225

54,350 54,400 2,394 2,228

54,400 54,450 2,397 2,230

54,450 54,500 2,399 2,233

54,500 54,550 2,401 2,235

54,550 54,600 2,404 2,237

54,600 54,650 2,406 2,240

54,650 54,700 2,409 2,242

54,700 54,750 2,411 2,244

54,750 54,800 2,413 2,247

54,800 54,850 2,416 2,249

54,850 54,900 2,418 2,252

54,900 54,950 2,420 2,254

54,950 55,000 2,423 2,256

55,000 55,050 2,425 2,259

55,050 55,100 2,428 2,261

55,100 55,150 2,430 2,263

55,150 55,200 2,432 2,266

55,200 55,250 2,435 2,268

55,250 55,300 2,437 2,271

55,300 55,350 2,439 2,273

55,350 55,400 2,442 2,275

55,400 55,450 2,444 2,278

55,450 55,500 2,447 2,280

55,500 55,550 2,449 2,282

55,550 55,600 2,451 2,285

55,600 55,650 2,454 2,287

55,650 55,700 2,456 2,290

55,700 55,750 2,458 2,292

55,750 55,800 2,461 2,294

55,800 55,850 2,463 2,297

55,850 55,900 2,466 2,299

55,900 55,950 2,468 2,301

55,950 56,000 2,470 2,304

56,000 56,050 2,473 2,306

56,050 56,100 2,475 2,309

56,100 56,150 2,477 2,311

56,150 56,200 2,480 2,313

56,200 56,250 2,482 2,316

56,250 56,300 2,485 2,318

56,300 56,350 2,487 2,320

56,350 56,400 2,489 2,323

56,400 56,450 2,492 2,325

56,450 56,500 2,494 2,328

56,500 56,550 2,496 2,330

56,550 56,600 2,499 2,332

56,600 56,650 2,501 2,335

56,650 56,700 2,504 2,337

56,700 56,750 2,506 2,339

56,750 56,800 2,508 2,342

56,800 56,850 2,511 2,344

56,850 56,900 2,513 2,347

56,900 56,950 2,515 2,349

56,950 57,000 2,518 2,351

2023 OKLAHOMA INCOME TAX TABLE

$61,000

$62,000

$64,000

$65,000

$66,000

$67,000

$68,000

66,000 66,050 2,948 2,781

66,050 66,100 2,950 2,784

66,100 66,150 2,952 2,786

66,150 66,200 2,955 2,788

66,200 66,250 2,957 2,791

66,250 66,300 2,960 2,793

66,300 66,350 2,962 2,795

66,350 66,400 2,964 2,798

66,400 66,450 2,967 2,800

66,450 66,500 2,969 2,803

66,500 66,550 2,971 2,805

66,550 66,600 2,974 2,807

66,600 66,650 2,976 2,810

66,650 66,700 2,979 2,812

66,700 66,750 2,981 2,814

66,750 66,800 2,983 2,817

66,800 66,850 2,986 2,819

66,850 66,900 2,988 2,822

66,900 66,950 2,990 2,824

66,950 67,000 2,993 2,826

67,000 67,050 2,995 2,829

67,050 67,100 2,998 2,831

67,100 67,150 3,000 2,833

67,150 67,200 3,002 2,836

67,200 67,250 3,005 2,838

67,250 67,300 3,007 2,841

67,300 67,350 3,009 2,843

67,350 67,400 3,012 2,845

67,400 67,450 3,014 2,848

67,450 67,500 3,017 2,850

67,500 67,550 3,019 2,852

67,550 67,600 3,021 2,855

67,600 67,650 3,024 2,857

67,650 67,700 3,026 2,860

67,700 67,750 3,028 2,862

67,750 67,800 3,031 2,864

67,800 67,850 3,033 2,867

67,850 67,900 3,036 2,869

67,900 67,950 3,038 2,871

67,950 68,000 3,040 2,874

68,000 68,050 3,043 2,876

68,050 68,100 3,045 2,879

68,100 68,150 3,047 2,881

68,150 68,200 3,050 2,883

68,200 68,250 3,052 2,886

68,250 68,300 3,055 2,888

68,300 68,350 3,057 2,890

68,350 68,400 3,059 2,893

68,400 68,450 3,062 2,895

68,450 68,500 3,064 2,898

68,500 68,550 3,066 2,900

68,550 68,600 3,069 2,902

68,600 68,650 3,071 2,905

68,650 68,700 3,074 2,907

68,700 68,750 3,076 2,909

68,750 68,800 3,078 2,912

68,800 68,850 3,081 2,914

68,850 68,900 3,083 2,917

68,900 68,950 3,085 2,919

68,950 69,000 3,088 2,921

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$60,000 $63,000

60,000 60,050 2,663 2,496

60,050 60,100 2,665 2,499

60,100 60,150 2,667 2,501

60,150 60,200 2,670 2,503

60,200 60,250 2,672 2,506

60,250 60,300 2,675 2,508

60,300 60,350 2,677 2,510

60,350 60,400 2,679 2,513

60,400 60,450 2,682 2,515

60,450 60,500 2,684 2,518

60,500 60,550 2,686 2,520

60,550 60,600 2,689 2,522

60,600 60,650 2,691 2,525

60,650 60,700 2,694 2,527

60,700 60,750 2,696 2,529

60,750 60,800 2,698 2,532

60,800 60,850 2,701 2,534

60,850 60,900 2,703 2,537

60,900 60,950 2,705 2,539

60,950 61,000 2,708 2,541

61,000 61,050 2,710 2,544

61,050 61,100 2,713 2,546

61,100 61,150 2,715 2,548

61,150 61,200 2,717 2,551

61,200 61,250 2,720 2,553

61,250 61,300 2,722 2,556

61,300 61,350 2,724 2,558

61,350 61,400 2,727 2,560

61,400 61,450 2,729 2,563

61,450 61,500 2,732 2,565

61,500 61,550 2,734 2,567

61,550 61,600 2,736 2,570

61,600 61,650 2,739 2,572

61,650 61,700 2,741 2,575

61,700 61,750 2,743 2,577

61,750 61,800 2,746 2,579

61,800 61,850 2,748 2,582

61,850 61,900 2,751 2,584

61,900 61,950 2,753 2,586

61,950 62,000 2,755 2,589

62,000 62,050 2,758 2,591

62,050 62,100 2,760 2,594

62,100 62,150 2,762 2,596

62,150 62,200 2,765 2,598

62,200 62,250 2,767 2,601

62,250 62,300 2,770 2,603

62,300 62,350 2,772 2,605

62,350 62,400 2,774 2,608

62,400 62,450 2,777 2,610

62,450 62,500 2,779 2,613

62,500 62,550 2,781 2,615

62,550 62,600 2,784 2,617

62,600 62,650 2,786 2,620

62,650 62,700 2,789 2,622

62,700 62,750 2,791 2,624

62,750 62,800 2,793 2,627

62,800 62,850 2,796 2,629

62,850 62,900 2,798 2,632

62,900 62,950 2,800 2,634

62,950 63,000 2,803 2,636

63,000 63,050 2,805 2,639

63,050 63,100 2,808 2,641

63,100 63,150 2,810 2,643

63,150 63,200 2,812 2,646

63,200 63,250 2,815 2,648

63,250 63,300 2,817 2,651

63,300 63,350 2,819 2,653

63,350 63,400 2,822 2,655

63,400 63,450 2,824 2,658

63,450 63,500 2,827 2,660

63,500 63,550 2,829 2,662

63,550 63,600 2,831 2,665

63,600 63,650 2,834 2,667

63,650 63,700 2,836 2,670

63,700 63,750 2,838 2,672

63,750 63,800 2,841 2,674

63,800 63,850 2,843 2,677

63,850 63,900 2,846 2,679

63,900 63,950 2,848 2,681

63,950 64,000 2,850 2,684

64,000 64,050 2,853 2,686

64,050 64,100 2,855 2,689

64,100 64,150 2,857 2,691

64,150 64,200 2,860 2,693

64,200 64,250 2,862 2,696

64,250 64,300 2,865 2,698

64,300 64,350 2,867 2,700

64,350 64,400 2,869 2,703

64,400 64,450 2,872 2,705

64,450 64,500 2,874 2,708

64,500 64,550 2,876 2,710

64,550 64,600 2,879 2,712

64,600 64,650 2,881 2,715

64,650 64,700 2,884 2,717

64,700 64,750 2,886 2,719

64,750 64,800 2,888 2,722

64,800 64,850 2,891 2,724

64,850 64,900 2,893 2,727

64,900 64,950 2,895 2,729

64,950 65,000 2,898 2,731

65,000 65,050 2,900 2,734

65,050 65,100 2,903 2,736

65,100 65,150 2,905 2,738

65,150 65,200 2,907 2,741

65,200 65,250 2,910 2,743

65,250 65,300 2,912 2,746

65,300 65,350 2,914 2,748

65,350 65,400 2,917 2,750

65,400 65,450 2,919 2,753

65,450 65,500 2,922 2,755

65,500 65,550 2,924 2,757

65,550 65,600 2,926 2,760

65,600 65,650 2,929 2,762

65,650 65,700 2,931 2,765

65,700 65,750 2,933 2,767

65,750 65,800 2,936 2,769

65,800 65,850 2,938 2,772

65,850 65,900 2,941 2,774

65,900 65,950 2,943 2,776

65,950 66,000 2,945 2,779

2023 OKLAHOMA INCOME TAX TABLE

$70,000

$71,000

$73,000

$74,000

$75,000

$76,000

$77,000

75,000 75,050 3,375 3,209

75,050 75,100 3,378 3,211

75,100 75,150 3,380 3,213

75,150 75,200 3,382 3,216

75,200 75,250 3,385 3,218

75,250 75,300 3,387 3,221

75,300 75,350 3,389 3,223

75,350 75,400 3,392 3,225

75,400 75,450 3,394 3,228

75,450 75,500 3,397 3,230

75,500 75,550 3,399 3,232

75,550 75,600 3,401 3,235

75,600 75,650 3,404 3,237

75,650 75,700 3,406 3,240

75,700 75,750 3,408 3,242

75,750 75,800 3,411 3,244

75,800 75,850 3,413 3,247

75,850 75,900 3,416 3,249

75,900 75,950 3,418 3,251

75,950 76,000 3,420 3,254

76,000 76,050 3,423 3,256

76,050 76,100 3,425 3,259

76,100 76,150 3,427 3,261

76,150 76,200 3,430 3,263

76,200 76,250 3,432 3,266

76,250 76,300 3,435 3,268

76,300 76,350 3,437 3,270

76,350 76,400 3,439 3,273

76,400 76,450 3,442 3,275

76,450 76,500 3,444 3,278

76,500 76,550 3,446 3,280

76,550 76,600 3,449 3,282

76,600 76,650 3,451 3,285

76,650 76,700 3,454 3,287

76,700 76,750 3,456 3,289

76,750 76,800 3,458 3,292

76,800 76,850 3,461 3,294

76,850 76,900 3,463 3,297

76,900 76,950 3,465 3,299

76,950 77,000 3,468 3,301

77,000 77,050 3,470 3,304

77,050 77,100 3,473 3,306

77,100 77,150 3,475 3,308

77,150 77,200 3,477 3,311

77,200 77,250 3,480 3,313

77,250 77,300 3,482 3,316

77,300 77,350 3,484 3,318

77,350 77,400 3,487 3,320

77,400 77,450 3,489 3,323

77,450 77,500 3,492 3,325

77,500 77,550 3,494 3,327

77,550 77,600 3,496 3,330

77,600 77,650 3,499 3,332

77,650 77,700 3,501 3,335

77,700 77,750 3,503 3,337

77,750 77,800 3,506 3,339

77,800 77,850 3,508 3,342

77,850 77,900 3,511 3,344

77,900 77,950 3,513 3,346

77,950 78,000 3,515 3,349

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$69,000 $72,000

69,000 69,050 3,090 2,924

69,050 69,100 3,093 2,926

69,100 69,150 3,095 2,928

69,150 69,200 3,097 2,931

69,200 69,250 3,100 2,933

69,250 69,300 3,102 2,936

69,300 69,350 3,104 2,938

69,350 69,400 3,107 2,940

69,400 69,450 3,109 2,943

69,450 69,500 3,112 2,945

69,500 69,550 3,114 2,947

69,550 69,600 3,116 2,950

69,600 69,650 3,119 2,952

69,650 69,700 3,121 2,955

69,700 69,750 3,123 2,957

69,750 69,800 3,126 2,959

69,800 69,850 3,128 2,962

69,850 69,900 3,131 2,964

69,900 69,950 3,133 2,966

69,950 70,000 3,135 2,969

70,000 70,050 3,138 2,971

70,050 70,100 3,140 2,974

70,100 70,150 3,142 2,976

70,150 70,200 3,145 2,978

70,200 70,250 3,147 2,981

70,250 70,300 3,150 2,983

70,300 70,350 3,152 2,985

70,350 70,400 3,154 2,988

70,400 70,450 3,157 2,990

70,450 70,500 3,159 2,993

70,500 70,550 3,161 2,995

70,550 70,600 3,164 2,997

70,600 70,650 3,166 3,000

70,650 70,700 3,169 3,002

70,700 70,750 3,171 3,004

70,750 70,800 3,173 3,007

70,800 70,850 3,176 3,009

70,850 70,900 3,178 3,012

70,900 70,950 3,180 3,014

70,950 71,000 3,183 3,016

71,000 71,050 3,185 3,019

71,050 71,100 3,188 3,021

71,100 71,150 3,190 3,023

71,150 71,200 3,192 3,026

71,200 71,250 3,195 3,028

71,250 71,300 3,197 3,031

71,300 71,350 3,199 3,033

71,350 71,400 3,202 3,035

71,400 71,450 3,204 3,038

71,450 71,500 3,207 3,040

71,500 71,550 3,209 3,042

71,550 71,600 3,211 3,045

71,600 71,650 3,214 3,047

71,650 71,700 3,216 3,050

71,700 71,750 3,218 3,052

71,750 71,800 3,221 3,054

71,800 71,850 3,223 3,057

71,850 71,900 3,226 3,059

71,900 71,950 3,228 3,061

71,950 72,000 3,230 3,064

72,000 72,050 3,233 3,066

72,050 72,100 3,235 3,069

72,100 72,150 3,237 3,071

72,150 72,200 3,240 3,073

72,200 72,250 3,242 3,076

72,250 72,300 3,245 3,078

72,300 72,350 3,247 3,080

72,350 72,400 3,249 3,083

72,400 72,450 3,252 3,085

72,450 72,500 3,254 3,088

72,500 72,550 3,256 3,090

72,550 72,600 3,259 3,092

72,600 72,650 3,261 3,095

72,650 72,700 3,264 3,097

72,700 72,750 3,266 3,099

72,750 72,800 3,268 3,102

72,800 72,850 3,271 3,104

72,850 72,900 3,273 3,107

72,900 72,950 3,275 3,109

72,950 73,000 3,278 3,111

73,000 73,050 3,280 3,114

73,050 73,100 3,283 3,116

73,100 73,150 3,285 3,118

73,150 73,200 3,287 3,121

73,200 73,250 3,290 3,123

73,250 73,300 3,292 3,126

73,300 73,350 3,294 3,128

73,350 73,400 3,297 3,130

73,400 73,450 3,299 3,133

73,450 73,500 3,302 3,135

73,500 73,550 3,304 3,137

73,550 73,600 3,306 3,140

73,600 73,650 3,309 3,142

73,650 73,700 3,311 3,145

73,700 73,750 3,313 3,147

73,750 73,800 3,316 3,149

73,800 73,850 3,318 3,152

73,850 73,900 3,321 3,154

73,900 73,950 3,323 3,156

73,950 74,000 3,325 3,159

74,000 74,050 3,328 3,161

74,050 74,100 3,330 3,164

74,100 74,150 3,332 3,166

74,150 74,200 3,335 3,168

74,200 74,250 3,337 3,171

74,250 74,300 3,340 3,173

74,300 74,350 3,342 3,175

74,350 74,400 3,344 3,178

74,400 74,450 3,347 3,180

74,450 74,500 3,349 3,183

74,500 74,550 3,351 3,185

74,550 74,600 3,354 3,187

74,600 74,650 3,356 3,190

74,650 74,700 3,359 3,192

74,700 74,750 3,361 3,194

74,750 74,800 3,363 3,197

74,800 74,850 3,366 3,199

74,850 74,900 3,368 3,202

74,900 74,950 3,370 3,204

74,950 75,000 3,373 3,206

2023 OKLAHOMA INCOME TAX TABLE

$79,000

$80,000

$82,000

$83,000

$85,000

$86,000

84,000 84,050 3,803 3,636

84,050 84,100 3,805 3,639

84,100 84,150 3,807 3,641

84,150 84,200 3,810 3,643

84,200 84,250 3,812 3,646

84,250 84,300 3,815 3,648

84,300 84,350 3,817 3,650

84,350 84,400 3,819 3,653

84,400 84,450 3,822 3,655

84,450 84,500 3,824 3,658

84,500 84,550 3,826 3,660

84,550 84,600 3,829 3,662

84,600 84,650 3,831 3,665

84,650 84,700 3,834 3,667

84,700 84,750 3,836 3,669

84,750 84,800 3,838 3,672

84,800 84,850 3,841 3,674

84,850 84,900 3,843 3,677

84,900 84,950 3,845 3,679

84,950 85,000 3,848 3,681

85,000 85,050 3,850 3,684

85,050 85,100 3,853 3,686

85,100 85,150 3,855 3,688

85,150 85,200 3,857 3,691

85,200 85,250 3,860 3,693

85,250 85,300 3,862 3,696

85,300 85,350 3,864 3,698

85,350 85,400 3,867 3,700

85,400 85,450 3,869 3,703

85,450 85,500 3,872 3,705

85,500 85,550 3,874 3,707

85,550 85,600 3,876 3,710

85,600 85,650 3,879 3,712

85,650 85,700 3,881 3,715

85,700 85,750 3,883 3,717

85,750 85,800 3,886 3,719

85,800 85,850 3,888 3,722

85,850 85,900 3,891 3,724

85,900 85,950 3,893 3,726

85,950 86,000 3,895 3,729

86,000 86,050 3,898 3,731

86,050 86,100 3,900 3,734

86,100 86,150 3,902 3,736

86,150 86,200 3,905 3,738

86,200 86,250 3,907 3,741

86,250 86,300 3,910 3,743

86,300 86,350 3,912 3,745

86,350 86,400 3,914 3,748

86,400 86,450 3,917 3,750

86,450 86,500 3,919 3,753

86,500 86,550 3,921 3,755

86,550 86,600 3,924 3,757

86,600 86,650 3,926 3,760

86,650 86,700 3,929 3,762

86,700 86,750 3,931 3,764

86,750 86,800 3,933 3,767

86,800 86,850 3,936 3,769

86,850 86,900 3,938 3,772

86,900 86,950 3,940 3,774

86,950 87,000 3,943 3,776

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

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

78,000 78,050 3,518 3,351

78,050 78,100 3,520 3,354

78,100 78,150 3,522 3,356

78,150 78,200 3,525 3,358

78,200 78,250 3,527 3,361

78,250 78,300 3,530 3,363

78,300 78,350 3,532 3,365

78,350 78,400 3,534 3,368

78,400 78,450 3,537 3,370

78,450 78,500 3,539 3,373

78,500 78,550 3,541 3,375

78,550 78,600 3,544 3,377

78,600 78,650 3,546 3,380

78,650 78,700 3,549 3,382

78,700 78,750 3,551 3,384

78,750 78,800 3,553 3,387

78,800 78,850 3,556 3,389

78,850 78,900 3,558 3,392

78,900 78,950 3,560 3,394

78,950 79,000 3,563 3,396

79,000 79,050 3,565 3,399

79,050 79,100 3,568 3,401

79,100 79,150 3,570 3,403

79,150 79,200 3,572 3,406

79,200 79,250 3,575 3,408

79,250 79,300 3,577 3,411

79,300 79,350 3,579 3,413

79,350 79,400 3,582 3,415

79,400 79,450 3,584 3,418

79,450 79,500 3,587 3,420

79,500 79,550 3,589 3,422

79,550 79,600 3,591 3,425

79,600 79,650 3,594 3,427

79,650 79,700 3,596 3,430

79,700 79,750 3,598 3,432

79,750 79,800 3,601 3,434

79,800 79,850 3,603 3,437

79,850 79,900 3,606 3,439

79,900 79,950 3,608 3,441

79,950 80,000 3,610 3,444

80,000 80,050 3,613 3,446

80,050 80,100 3,615 3,449

80,100 80,150 3,617 3,451

80,150 80,200 3,620 3,453

80,200 80,250 3,622 3,456

80,250 80,300 3,625 3,458

80,300 80,350 3,627 3,460

80,350 80,400 3,629 3,463

80,400 80,450 3,632 3,465

80,450 80,500 3,634 3,468

80,500 80,550 3,636 3,470

80,550 80,600 3,639 3,472

80,600 80,650 3,641 3,475

80,650 80,700 3,644 3,477

80,700 80,750 3,646 3,479

80,750 80,800 3,648 3,482

80,800 80,850 3,651 3,484

80,850 80,900 3,653 3,487

80,900 80,950 3,655 3,489

80,950 81,000 3,658 3,491

81,000 81,050 3,660 3,494

81,050 81,100 3,663 3,496

81,100 81,150 3,665 3,498

81,150 81,200 3,667 3,501

81,200 81,250 3,670 3,503

81,250 81,300 3,672 3,506

81,300 81,350 3,674 3,508

81,350 81,400 3,677 3,510

81,400 81,450 3,679 3,513

81,450 81,500 3,682 3,515

81,500 81,550 3,684 3,517

81,550 81,600 3,686 3,520

81,600 81,650 3,689 3,522

81,650 81,700 3,691 3,525

81,700 81,750 3,693 3,527

81,750 81,800 3,696 3,529

81,800 81,850 3,698 3,532

81,850 81,900 3,701 3,534

81,900 81,950 3,703 3,536

81,950 82,000 3,705 3,539

82,000 82,050 3,708 3,541

82,050 82,100 3,710 3,544

82,100 82,150 3,712 3,546

82,150 82,200 3,715 3,548

82,200 82,250 3,717 3,551

82,250 82,300 3,720 3,553

82,300 82,350 3,722 3,555

82,350 82,400 3,724 3,558

82,400 82,450 3,727 3,560

82,450 82,500 3,729 3,563

82,500 82,550 3,731 3,565

82,550 82,600 3,734 3,567

82,600 82,650 3,736 3,570

82,650 82,700 3,739 3,572

82,700 82,750 3,741 3,574

82,750 82,800 3,743 3,577

82,800 82,850 3,746 3,579

82,850 82,900 3,748 3,582

82,900 82,950 3,750 3,584

82,950 83,000 3,753 3,586

83,000 83,050 3,755 3,589

83,050 83,100 3,758 3,591

83,100 83,150 3,760 3,593

83,150 83,200 3,762 3,596

83,200 83,250 3,765 3,598

83,250 83,300 3,767 3,601

83,300 83,350 3,769 3,603

83,350 83,400 3,772 3,605

83,400 83,450 3,774 3,608

83,450 83,500 3,777 3,610

83,500 83,550 3,779 3,612

83,550 83,600 3,781 3,615

83,600 83,650 3,784 3,617

83,650 83,700 3,786 3,620

83,700 83,750 3,788 3,622

83,750 83,800 3,791 3,624

83,800 83,850 3,793 3,627

83,850 83,900 3,796 3,629

83,900 83,950 3,798 3,631

83,950 84,000 3,800 3,634

2023 OKLAHOMA INCOME TAX TABLE

$88,000

$89,000

$91,000

$92,000

$93,000

$94,000

$95,000

93,000 93,050 4,230 4,064

93,050 93,100 4,233 4,066

93,100 93,150 4,235 4,068

93,150 93,200 4,237 4,071

93,200 93,250 4,240 4,073

93,250 93,300 4,242 4,076

93,300 93,350 4,244 4,078

93,350 93,400 4,247 4,080

93,400 93,450 4,249 4,083

93,450 93,500 4,252 4,085

93,500 93,550 4,254 4,087

93,550 93,600 4,256 4,090

93,600 93,650 4,259 4,092

93,650 93,700 4,261 4,095

93,700 93,750 4,263 4,097

93,750 93,800 4,266 4,099

93,800 93,850 4,268 4,102

93,850 93,900 4,271 4,104

93,900 93,950 4,273 4,106

93,950 94,000 4,275 4,109

94,000 94,050 4,278 4,111

94,050 94,100 4,280 4,114

94,100 94,150 4,282 4,116

94,150 94,200 4,285 4,118

94,200 94,250 4,287 4,121

94,250 94,300 4,290 4,123

94,300 94,350 4,292 4,125

94,350 94,400 4,294 4,128

94,400 94,450 4,297 4,130

94,450 94,500 4,299 4,133

94,500 94,550 4,301 4,135

94,550 94,600 4,304 4,137

94,600 94,650 4,306 4,140

94,650 94,700 4,309 4,142

94,700 94,750 4,311 4,144

94,750 94,800 4,313 4,147

94,800 94,850 4,316 4,149

94,850 94,900 4,318 4,152

94,900 94,950 4,320 4,154

94,950 95,000 4,323 4,156

95,000 95,050 4,325 4,159

95,050 95,100 4,328 4,161

95,100 95,150 4,330 4,163

95,150 95,200 4,332 4,166

95,200 95,250 4,335 4,168

95,250 95,300 4,337 4,171

95,300 95,350 4,339 4,173

95,350 95,400 4,342 4,175

95,400 95,450 4,344 4,178

95,450 95,500 4,347 4,180

95,500 95,550 4,349 4,182

95,550 95,600 4,351 4,185

95,600 95,650 4,354 4,187

95,650 95,700 4,356 4,190

95,700 95,750 4,358 4,192

95,750 95,800 4,361 4,194

95,800 95,850 4,363 4,197

95,850 95,900 4,366 4,199

95,900 95,950 4,368 4,201

95,950 96,000 4,370 4,204

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

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

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

$87,000 $90,000

87,000 87,050 3,945 3,779

87,050 87,100 3,948 3,781

87,100 87,150 3,950 3,783

87,150 87,200 3,952 3,786

87,200 87,250 3,955 3,788

87,250 87,300 3,957 3,791

87,300 87,350 3,959 3,793

87,350 87,400 3,962 3,795

87,400 87,450 3,964 3,798

87,450 87,500 3,967 3,800

87,500 87,550 3,969 3,802

87,550 87,600 3,971 3,805

87,600 87,650 3,974 3,807

87,650 87,700 3,976 3,810

87,700 87,750 3,978 3,812

87,750 87,800 3,981 3,814

87,800 87,850 3,983 3,817

87,850 87,900 3,986 3,819

87,900 87,950 3,988 3,821

87,950 88,000 3,990 3,824

88,000 88,050 3,993 3,826

88,050 88,100 3,995 3,829

88,100 88,150 3,997 3,831

88,150 88,200 4,000 3,833

88,200 88,250 4,002 3,836

88,250 88,300 4,005 3,838

88,300 88,350 4,007 3,840

88,350 88,400 4,009 3,843

88,400 88,450 4,012 3,845

88,450 88,500 4,014 3,848

88,500 88,550 4,016 3,850

88,550 88,600 4,019 3,852

88,600 88,650 4,021 3,855

88,650 88,700 4,024 3,857

88,700 88,750 4,026 3,859

88,750 88,800 4,028 3,862

88,800 88,850 4,031 3,864

88,850 88,900 4,033 3,867

88,900 88,950 4,035 3,869

88,950 89,000 4,038 3,871

89,000 89,050 4,040 3,874

89,050 89,100 4,043 3,876

89,100 89,150 4,045 3,878

89,150 89,200 4,047 3,881

89,200 89,250 4,050 3,883

89,250 89,300 4,052 3,886

89,300 89,350 4,054 3,888

89,350 89,400 4,057 3,890

89,400 89,450 4,059 3,893

89,450 89,500 4,062 3,895

89,500 89,550 4,064 3,897

89,550 89,600 4,066 3,900

89,600 89,650 4,069 3,902

89,650 89,700 4,071 3,905

89,700 89,750 4,073 3,907

89,750 89,800 4,076 3,909

89,800 89,850 4,078 3,912

89,850 89,900 4,081 3,914

89,900 89,950 4,083 3,916

89,950 90,000 4,085 3,919

90,000 90,050 4,088 3,921

90,050 90,100 4,090 3,924

90,100 90,150 4,092 3,926

90,150 90,200 4,095 3,928

90,200 90,250 4,097 3,931

90,250 90,300 4,100 3,933

90,300 90,350 4,102 3,935

90,350 90,400 4,104 3,938

90,400 90,450 4,107 3,940

90,450 90,500 4,109 3,943

90,500 90,550 4,111 3,945

90,550 90,600 4,114 3,947

90,600 90,650 4,116 3,950

90,650 90,700 4,119 3,952

90,700 90,750 4,121 3,954

90,750 90,800 4,123 3,957

90,800 90,850 4,126 3,959

90,850 90,900 4,128 3,962

90,900 90,950 4,130 3,964

90,950 91,000 4,133 3,966

91,000 91,050 4,135 3,969

91,050 91,100 4,138 3,971

91,100 91,150 4,140 3,973

91,150 91,200 4,142 3,976

91,200 91,250 4,145 3,978

91,250 91,300 4,147 3,981

91,300 91,350 4,149 3,983

91,350 91,400 4,152 3,985

91,400 91,450 4,154 3,988

91,450 91,500 4,157 3,990

91,500 91,550 4,159 3,992

91,550 91,600 4,161 3,995

91,600 91,650 4,164 3,997

91,650 91,700 4,166 4,000

91,700 91,750 4,168 4,002

91,750 91,800 4,171 4,004

91,800 91,850 4,173 4,007

91,850 91,900 4,176 4,009

91,900 91,950 4,178 4,011

91,950 92,000 4,180 4,014

92,000 92,050 4,183 4,016

92,050 92,100 4,185 4,019

92,100 92,150 4,187 4,021

92,150 92,200 4,190 4,023

92,200 92,250 4,192 4,026

92,250 92,300 4,195 4,028

92,300 92,350 4,197 4,030

92,350 92,400 4,199 4,033

92,400 92,450 4,202 4,035

92,450 92,500 4,204 4,038

92,500 92,550 4,206 4,040

92,550 92,600 4,209 4,042

92,600 92,650 4,211 4,045

92,650 92,700 4,214 4,047

92,700 92,750 4,216 4,049

92,750 92,800 4,218 4,052

92,800 92,850 4,221 4,054

92,850 92,900 4,223 4,057

92,900 92,950 4,225 4,059

92,950 93,000 4,228 4,061

2023 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 0.0475

and enter here

5. Tax on

 $100,000 4,562

6. TotalTax:

Add Line 4 to Line 5.

Enter total here.

This is your

Total Tax

$4,562plus0.0475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 0.0475

and enter here

5. Tax on

$100,000 4,395

6. TotalTax:AddLine4toLine5.

Enter total here.

This is your Total Tax

$4,395plus0.0475over$100,000

99,000 99,050 4,515 4,349

99,050 99,100 4,518 4,351

99,100 99,150 4,520 4,353

99,150 99,200 4,522 4,356

99,200 99,250 4,525 4,358

99,250 99,300 4,527 4,361

99,300 99,350 4,529 4,363

99,350 99,400 4,532 4,365

99,400 99,450 4,534 4,368

99,450 99,500 4,537 4,370

99,500 99,550 4,539 4,372

99,550 99,600 4,541 4,375

99,600 99,650 4,544 4,377

99,650 99,700 4,546 4,380

99,700 99,750 4,548 4,382

99,750 99,800 4,551 4,384

99,800 99,850 4,553 4,387

99,850 99,900 4,556 4,389

99,900 99,950 4,558 4,391

99,950 100,000 4,560 4,394

Andyouare:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

If Oklahoma

taxable income is:

At

least

At

least

At

least

But

less

than

But

less

than

But

less

than

Single or

married

ling

separate

Single or

married

ling

separate

Single or

married

ling

separate

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Married*

ling

jointor

head of

household

Your tax is: Your tax is: Your tax is:

96,000 96,050 4,373 4,206

96,050 96,100 4,375 4,209

96,100 96,150 4,377 4,211

96,150 96,200 4,380 4,213

96,200 96,250 4,382 4,216

96,250 96,300 4,385 4,218

96,300 96,350 4,387 4,220

96,350 96,400 4,389 4,223

96,400 96,450 4,392 4,225

96,450 96,500 4,394 4,228

96,500 96,550 4,396 4,230

96,550 96,600 4,399 4,232

96,600 96,650 4,401 4,235

96,650 96,700 4,404 4,237

96,700 96,750 4,406 4,239

96,750 96,800 4,408 4,242

96,800 96,850 4,411 4,244

96,850 96,900 4,413 4,247

96,900 96,950 4,415 4,249

96,950 97,000 4,418 4,251

97,000 97,050 4,420 4,254

97,050 97,100 4,423 4,256

97,100 97,150 4,425 4,258

97,150 97,200 4,427 4,261

97,200 97,250 4,430 4,263

97,250 97,300 4,432 4,266

97,300 97,350 4,434 4,268

97,350 97,400 4,437 4,270

97,400 97,450 4,439 4,273

97,450 97,500 4,442 4,275

97,500 97,550 4,444 4,277

97,550 97,600 4,446 4,280

97,600 97,650 4,449 4,282

97,650 97,700 4,451 4,285

97,700 97,750 4,453 4,287

97,750 97,800 4,456 4,289

97,800 97,850 4,458 4,292

97,850 97,900 4,461 4,294

97,900 97,950 4,463 4,296

97,950 98,000 4,465 4,299

98,000 98,050 4,468 4,301

98,050 98,100 4,470 4,304

98,100 98,150 4,472 4,306

98,150 98,200 4,475 4,308

98,200 98,250 4,477 4,311

98,250 98,300 4,480 4,313

98,300 98,350 4,482 4,315

98,350 98,400 4,484 4,318

98,400 98,450 4,487 4,320

98,450 98,500 4,489 4,323

98,500 98,550 4,491 4,325

98,550 98,600 4,494 4,327

98,600 98,650 4,496 4,330

98,650 98,700 4,499 4,332

98,700 98,750 4,501 4,334

98,750 98,800 4,503 4,337

98,800 98,850 4,506 4,339

98,850 98,900 4,508 4,342

98,900 98,950 4,510 4,344

98,950 99,000 4,513 4,346

$98,000

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

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

$96,000 $97,000

Oklahoma Tax Refund Prepaid Card issued by Comerica

You have several options to receive your payments: direct deposit to your bank account;

direct 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 and paper checks.

Please be aware that if you do not choose direct deposit, you can choose to receive a debit card or a paper check for your

income tax refund. Your options for receiving your refund are:

1. Providing direct deposit information. Make sure the

banking information entered is correct. If your direct deposit

fails to process, you will be issued a debit card.

2. Debitcard. You can choose to receive your refund as a

debit card. 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.

3. Paper check. A minimum refund of $10.00 is required to receive a paper check. If you request a paper check for an

amount less than $10.00, a debit card will be issued.

Note: If none of the available options are chosen, you will receive a debit card.

The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica

debit cards.

DEBIT CARD AND PAPER CHECK INFORMATION

Way2Go Card

Oklahoma Tax Refund

5115580123456789

OKLAHOMA CARDHOLDER

01/15

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

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onOkTAPattax.ok.gov 40

GETYOURREFUNDFASTER.USEDIRECTDEPOSIT!

JOE SMITH

SUSIESMITH

123 Main Street

Anyplace, OK 00000

1234

ANYPLACEBANK

Anyplace, OK 00000

For

PAY TO THE

ORDER OF

15-0000/0000

DOLLARS

:120120012:2020268620  1234

Routing

Number

Account

Number

SAMPLE

Note: The routing

and account numbers

may appear in

different places on

your check.

Place an ‘X’ in the appropriate box as to whether the refund will be going into a checking or savings

account.Keepinmindyouwillnotreceivenoticationofthedeposit.

Enter your routing number. The routing number must be nine digits. Using the sample check shown

below, the routing number is 120120012.Ifthersttwodigitsarenot01through12or21through

32, the direct deposit will fail to process.

Enter your account number. The account number can be up to 17 characters (both numbers and

letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right.

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 can choose to receive a debit card or a paper check.

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

Location

Oklahoma City:

300 North Broadway Ave.

Monday - Friday 7:30 a.m. - 4:30 p.m.

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

tax.ok.gov

Taxpayer Resource Center

Monday - Friday 8:00 a.m. - 5:30 p.m.

405.521.3160

Stay Connected

Oklahoma Resident Income Tax Return

Your Social Security Number

Name and Address - Please Print or Type

Place an ‘X’ in this

box if this taxpayer

is deceased

Place an ‘X’ in this

box if this taxpayer

is deceased

Spouse’s Social Security Number

(joint return only)

Place an ‘X’ in this box if

this is an amended 511. See

Schedule 511-I.

AMENDED RETURN!

Form 511

2023

1 Federal adjusted gross income (from Federal 1040 or 1040-SR) ........................................................................... 1

2 Oklahoma Subtractions (provide Schedule 511-A) ................................................................................................. 2

3 Line 1 minus line 2 .................................................................................................................................................. 3

4 Out-of-state income, except wages. Describe: ___________________________________________________

(Provide Federal schedule with detailed description; see instructions)

............................................................................ 4

5 Line 3 minus line 4 .................................................................................................................................................. 5

6 Oklahoma Additions (provide Schedule 511-B)....................................................................................................... 6

7 Oklahoma adjusted gross income (line 5 plus line 6) ......................................................................................... 7

(If line 7 is different than line 1, provide a copy of your Federal return.)

PART ONE: TO ARRIVE AT OKLAHOMA ADJUSTED GROSS INCOME

Round to Nearest Whole Dollar

Filing Status

Name

SSN

(Please see instructions)

Yourself

Spouse

Regular

Number of dependents

Note: If you may be claimed as a dependent on another return, enter “0” in the

Total box for your regular exemption.

Exemptions

* Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet.

Special Blind

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

(a)

(b)

(c)

Enter the TOTAL here:

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

4 Head of household with qualifying person

5 Qualifying widow(er) with dependent child

Age 65 or Older?

Yourself

Spouse

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)

PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS

8 Oklahoma Adjustments (provide Schedule 511-C) ................................................................................................. 8

9 Oklahoma income after adjustments (line 7 minus line 8) ...................................................................................... 9

Mailing Address (Number and street, including apartment number, rural route or PO Box)

City State ZIP or Postal Code Country

Your First Name

1. First Name

If a Joint Return, Spouse’s First Name

Middle Initial Middle Initial

Last Name

2. Last Name 3. Social Security Number 4. Date of Birth 5. Relationship to You

Last Name

Dependents - If more than four dependents, see instructions and place an ‘X’ here:

2023 Form 511 - Resident Income Tax Return - Page 2

10 Oklahoma itemized deductions (from Schedule 511-D, line 11) or Oklahoma standard deduction

(Single or Married Filing Separate: $6,350 • Married Filing Joint or Qualifying Widow(er): $12,700 •

Head of Household: $9,350) .............................................................................................................................. 10

11 Exemptions: Enter the total number of exemptions claimed on page 1 ................... X $1,000 ................ 11

12 Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-E, line 5) ................................... 12

13 Oklahoma Taxable Income (line 9 minus line 12) ................................................................................................... 13

14 (a) Oklahoma Income Tax from Tax Table (see pages 27-38 of instructions)

or if using Farm Income Averaging, enter tax from Form 573, line 22 and

enter a “1” in box on line 14 ........................................................................

14a

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

add additional tax here and enter a “2” in box on line 14. If recapturing the

Oklahoma Affordable Housing Tax Credit, add recaptured credit here

and enter a “3” in box on line 14. If making an Oklahoma installment

payment pursuant to IRC Section 965(h) and 68 OS Sec. 2368(K),

add the installment payment here and enter a “4” in the box on line 14 .....

14b

Oklahoma Income Tax (line 14a plus line 14b) .................................................................................... 14

15 Oklahoma child care/child tax credit (see instructions) ........................................................................................... 15

16 Credit for taxes paid to another state (provide Form 511TX) .................................................................................. 16

17 Form 511CR - Other Credits Form. List 511CR line number claimed here: ............................................... 17

18 Income Tax (line 14 minus lines 15-17)

Do not enter less than zero ..........................................................................

DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 41.

PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS continued

STOP AND READ: If line 7 is equal to or larger than line 1, complete line 15. If line 7 is smaller than line 1, complete Schedules 511-F and 511-G.

PART THREE: TAX, CREDITS AND PAYMENTS

19 Use tax due on Internet, mail order, or other out-of-state purchases ...................................................................... 19

(For use tax table, see page 14 of the Packet)

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

20 Balance (add lines 18 and 19) ................................................................................................................................ 20

21 Oklahoma withholding

(provide all W-2s, 1099s or other withholding statements)

.. 21

22 2023 estimated tax payments ............. (qualied farmer ) .................... 22

23 2023 payment with extension .......................................................................... 23

24 Low Income Property Tax Credit (provide Form 538-H) ................................... 24

25 Sales Tax Relief Credit (provide Form 538-S) .................................................. 25

26 Natural Disaster Tax Credit (provide Form 576) ............................................... 26

27 Credit from Form 578 ....................................................................................... 27

28 Oklahoma earned income credit (see instructions) .......................................... 28

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

(amended return only) ...................................................................................... 29

Name(s) Shown

on Form 511:

Your Social

Security Number:

STOP AND READ: If line 4 on page 1 is zero, complete lines 10-11. If line 4 is more than zero, see Schedule 511-E and do not complete lines 10-11.

30 Payments and credits (add lines 21-29 from page 2) ........................................................................................... 30

31 Overpayment, if any, as shown on original return and/or prior amended return(s) or

as previously adjusted by Oklahoma (amended return only) .................................................................................. 31

32 Total payments and credits (line 30 minus 31) .................................................................................................... 32

PART THREE: TAX, CREDITS AND PAYMENTS continued

Taxpayer’s Signature Date

Taxpayer’s

Occupation

Under penalty of perjury, I declare the information contained in this document, and all

attachments and schedules, is true and correct to the best of my knowledge and belief.

Spouse’s Signature Date

Spouse’s Occupation

Paid Preparer’s PTIN

Paid Preparer’s Address and Phone Number

Paid Preparer’s Signature Date

PART FOUR: REFUND

Daytime Phone

(optional)

Daytime Phone

(optional)

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

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

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

Is this refund going to or through an account that is located outside of the United States?

Yes No

Routing

Number:

Checking Account

Savings Account

Debit Card

Paper Check

Account

Number:

Direct Deposit my refund in my:

Send my refund as a:

Refund Note:

For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit

card. You can also choose to receive either a debit card or a paper check by placing an ‘X’ in the appropriate box below. Note: A minimum refund of

$10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. If no options are

selected, you will receive a debit card. See the 511 Packet for direct deposit, debit card and paper check information. 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.

Name(s) Shown

on Form 511:

Your Social

Security Number:

Schedule 511-H provides you with the opportunity to make a nancial gift from

your refund to a variety of Oklahoma organizations. Please place the line number

of the organization from Schedule 511-H in the box below. If you give to more

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

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

2023 Form 511 - Resident Income Tax Return - Page 3

PART FIVE: AMOUNT YOU OWE

38 If line 20 is more than line 32, subtract line 32 from line 20. This is your tax due ................................................... 38

39 Underpayment of estimated tax interest (annualized installment method .............................................. ) .. 39

(If you have an underpayment of estimated tax (line 39) & overpayment (line 33), see instructions.)

40 For delinquent payment add penalty of 5% .............................................. $ _____________________________

plus interest of 1.25% per month .............................................................. $ _____________________________ 40

41 Total tax, penalty and interest (add lines 38-40) ..................................................................................................... 41

33 If line 32 is more than line 20, subtract line 20 from line 32. This is your overpayment .......................................... 33

Amount of line 33 to be applied to 2024 estimated tax (original return only)

(For further information regarding estimated tax, see page 5 of the 511 Packet.)

35 Donations from your refund (total from Schedule 511-H)................................. 35

36 Total deductions from refund (add lines 34 and 35) ................................................................................................ 36

37 Amount to be refunded to you (line 33 minus line 36) ............................................................................................ 37

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

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

2 Out-of-state losses (describe ____________________________________ ) Enter as a positive number 2

3 Lump sum distributions (not included in your Federal Adjusted Gross Income) .......................................... 3

4 Federal net operating loss - Enter as a positive number .............................................................................. 4

5 Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion ....................... 5

6 Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) 6

7 Oklahoma loss distributed by an electing PTE ............................................................................................. 7

8 Miscellaneous: Other additions (enter number in box for type of addition) ..................................... 8

9 Total additions (add lines 1-8, enter total here and on line 6 of Form 511) ................................................. 9

Schedule 511-A: Oklahoma Subtractions

See instructions on pages 16-19.

Schedule 511-B: Oklahoma Additions

See instructions on pages 20-21.

2023 Form 511 - Resident Income Tax Return - Page 4

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

2 Social Security benets taxed on your Federal Form 1040 or 1040-SR ....................................................... 2

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

Retirement Claim Number: Taxpayer Spouse

4 Military Retirement ........................................................................................................................................ 4

5 Oklahoma government or Federal civil service retirement (see instructions for limitation) ........................... 5

6 Other retirement income (see instructions for limitation) .............................................................................. 6

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

8 Oklahoma depletion ...................................................................................................................................... 8

9 Oklahoma net operating loss (provide schedules) ........................ Loss Year(s) 9

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

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

12 Oklahoma Capital Gain Deduction (provide Form 561) ............................................................................... 12

13 Income Tax Refund (Federal Form 1040 or 1040-SR, Schedule 1, line 1) ................................................... 13

14 Oklahoma income distributed by an electing PTE ........................................................................................ 14

15 Miscellaneous: Other subtractions (enter number in box for type of deduction) ............................. 15

16 Total subtractions (add lines 1-15, enter total here and on line 2 of Form 511) ......................................... 16

Name(s) Shown

on Form 511:

Your Social

Security Number:

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

2023 Form 511 - Resident Income Tax Return - Page 5

Name(s) Shown

on Form 511:

Your Social

Security Number:

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

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

2 Qualifying disability deduction ....................................................................................................................... 2

3 Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..................... 3

4 Deduction for providing foster care ............................................................................................................... 4

5 Miscellaneous: Other adjustments (enter number in box for type of deduction) ............................. 5

6 Total adjustments (add lines 1-5, enter total here and on line 8 of Form 511) ............................................ 6

Schedule 511-C: Oklahoma Adjustments

See instructions on pages 21-24.

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

1 Federal itemized deductions from Federal Sch. A, line 17 ............ 1

2 State and local sales or income taxes from

Federal Sch. A, line 5a (If Federal Sch A, line 5e is limited,

enter that portion of Federal Sch A, line 5a included in line 5e) .... 2

3 Line 1 minus line 2 ......................................................................................................................................... 3

4 Medical and Dental expenses from Federal Sch. A, line 4 ........... 4

5 Gifts to Charity from Federal Sch. A, line 14 ................................. 5

6 Line 3 minus lines 4 and 5 ............................................................................................................................. 6

7 Is line 6 more than $17,000?

YES. Your itemized deductions are limited. Complete lines 9-11.

NO. Your itemized deductions are not limited. Skip lines 9 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

Enter your Oklahoma Itemized Deductions on line 10 of Form 511 unless you have income from out-of-state on line 4 of Form 511. If

you have an amount on line 4 of Form 511, complete Schedule 511-E “Deductions and Exemptions” to determine the amount to enter

on line 12 of Form 511.

Schedule 511-D: Oklahoma Itemized Deductions

See instructions on page 24.

17,000

2023 Form 511 - Resident Income Tax Return - Page 6

Name(s) Shown

on Form 511:

Your Social

Security Number:

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

1 Enter your Federal child care credit .............................................. 1

2 Multiply line 1 by 20% ................................................................... 2

3 Enter your Federal child tax credit

(total of child tax credit & additional child tax credit) ..................... 3

4 Multiply line 3 by 5% ..................................................................... 4

5 Enter the larger of line 2 or line 4 ................................................................................................................... 5

6 Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%) ............................. 6

7 Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.

Enter total here and on line 15 of Form 511 ................................................................................................... 7

If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax

credit on your Federal return, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:

• 20% of the credit for child care expenses allowed by the IRS Code.

• 5% of the child tax credit allowed by the IRS Code.

This includes both the nonrefundable child tax credit and the refundable additional child tax credit.

The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income.

If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed.

Provide a copy of your Federal return and, if applicable, the Federal child care credit schedule.

Use this schedule if you have income from out-of-state (Form 511, line 4). Your exemptions and deductions must be prorated on the

ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income reduced by allowable adjustments except out-of-state

income. If you claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule.

1 Oklahoma itemized deductions (Schedule 511-D, line 11)

or Oklahoma standard deduction ................................................................................................................... 1

2 Exemptions ($1,000 x number of exemptions claimed at top of Form 511) ................................................... 2

3 Total (add lines 1 and 2) ................................................................................................................................. 3

4 Divide the amount on line 7 of Form 511 by the amount on line 3 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%) ............................. 4

5 Total allowable deductions and exemptions. Multiply line 3 by percentage on line 4,

enter total here and on line 12 of Form 511. (Leave lines 10 - 11 of Form 511 blank.) ............................... 5

•

Schedule 511-E: Deductions and Exemptions

See instructions on page 24.

Schedule 511-F: Child Care/Child Tax Credit

See instructions on page 25.

•

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 Oklahoma Silver Haired Legislature and Alumni

Association Program ............................................................. $2 $5 $ 4

5 Total donations (add lines 1-4, enter total here and on line 35 of Form 511) .............................................. 5

2023 Form 511 - Resident Income Tax Return - Page 7

Name(s) Shown

on Form 511:

Your Social

Security Number:

You are allowed a credit equal to 5% of the federal earned income credit calculated using the same requirements for calculating the

earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. The credit must be prorated on the ratio

of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income. Provide a copy of your Federal return and OTC Form 511-EIC.

Schedule 511-G: Earned Income Credit

See instructions on page 25.

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

1 Federal earned income credit ........................................................................................................................ 1

2 Multiply line 1 by 5% ...................................................................................................................................... 2

3 Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%) ............................. 3

4 Oklahoma earned income credit

(multiply line 2 by line 3, enter total here and on line 28 of Form 511)........................................................... 4

•

This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each

program, its mission, how funds are utilized, and mailing addresses are shown in Schedule 511-H Information. If you are not receiving

a refund, but would like to make a donation to one of these organizations, Schedule 511-H Information lists the mailing address to mail

your donation to the organization.

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 35 of Form 511, please list the line

number of the organization to which you donated. If you donate to more than one organization, please write a “99” in the box at line 35

of Form 511.

See Packet 511, pages 25-26 for Schedule 511-H Information.

Schedule 511-H: Donations from Refund (Original Return Only)

2023 Form 511 - Resident Income Tax Return - Page 8

Note: Provide this page ONLY if you are ling an amended return.

Your Social

Security Number:

Name(s) Shown

on Form 511:

Did you le an amended Federal return? Yes No

If Yes, provide a copy of the IRS Form 1040X or 1045 AND proof of IRS acceptance, such as a copy of the IRS “Statement of

Adjustment,” IRS check or deposit slip. IRS documents submitted after ling this Oklahoma amended return may delay processing.

Explain the changes to income, deductions, and/or credits below. Enter the line reference number for which you are reporting a change

and give the reason. If more space is needed, provide a separate schedule.

___________________________________________________________________________________________________________

________________________________________________________________________________________________

___________________________________________________________________________________________________________

________________________________________________________________________________________________

Schedule 511-I: Amended Return Information

See instructions on page 26.

A. Yourself .......................

B. Spouse .......................

C. Number of

dependents .................

D. Total exemptions

claimed (add A-C) .......

Instructions on page 3.

Please read carefully as

an incomplete form may

delay your refund.

1. Dependents

(rst name, middle initial, last name) If you have

additional dependents, provide schedule.

2. Age

3. Social Security Number

5.Yearly

Income

PART 3: GROSS INCOME:

Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2023.

See Instructions

PART 2: DEPENDENT

Note: Do not enter the taxpayer or spouse as a dependent.

1 Enter total wages, salaries, fees, commissions, bonuses, and tips

(including nontaxable income from your W-2s) ................................................................................... 1

2 Enter total interest and dividend income received ................................................................................ 2

3 Total of all dependents’ income (from Part 2, column 5) ....................................................................... 3

4 Social Security payments (total including Medicare) ............................................................................ 4

5 Railroad Retirement benets ................................................................................................................ 5

6 Other pensions, annuities and IRAs ..................................................................................................... 6

7 Alimony ................................................................................................................................................. 7

8 Unemployment benets ........................................................................................................................ 8

See “Total gross household income” denition on page 3 for examples of income.

Claim for Credit/Refund of Sales Tax

Taxpayer’s Social

Security Number:

Spouse’s Social

Security Number:

FORM

EXEMPTION INFORMATION

QUALIFIED EXEMPTIONS...

538-S

Relationship

YEARLY INCOME

YOU MAY NOT ENTER NEGATIVE AMOUNTS.

State of Oklahoma

PART 1: TAXPAYER INFORMATION

Place an ‘X’ if you or your spouse have a physical disability constituting a substantial handicap to employment (submit proof)

Place an ‘X’ if you or your spouse are 65 years of age or over

Physical Address in 2023 (If different than shown in mailing address section):

If died in 2023 or 2024,

enter date of death:

If died in 2023 or 2024,

enter date of death:

Mailing Address (Number and street, including apartment number, or rural route)

City State ZIP

Taxpayer’s First Name Spouse’s First Name (If a Joint Return)

Middle Initial Middle Initial

Last Name Last Name

Oklahoma resident for the entire year? yes no

2023 Form 538-S - Claim for Credit/Refund of Sales Tax - Page 2

Under penalty of perjury, I declare the information contained in this document and any attachments is true and correct to the best of my knowledge and belief.

Taxpayer’s Signature and Date

Preparer’s Signature and Date

PART 4: SALES TAX CREDIT COMPUTATION

(For households with gross income below allowable limits, see steps 2 and 3 on page 3.)

If you are ling a Form 511, carry the

credit to Form 511, line 25.

If the OTC may discuss this return with your tax preparer, place an ‘X’ here:

Occupation

15 Total qualied exemptions claimed in Box D on page 1 x $40 (credit claimed) ......... 15

DIRECT DEPOSIT OPTION:

For those NOT ling a Form 511. See page 3 for Refund Information.

Name(s) Shown on Form 538-S: Your Social Security Number:

9 Earned Income Credit (EIC) received in 2023 ....................................................................................... 9

10 Nontaxable sources of income (specify) ________________________________________ ........... 10

11 Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains

from the sale or exchange of property (taxable & nontaxable) (provide Federal return including schedules) .... 11

12 Enter gross (positive) income from business and farm (provide Federal return including schedules) .......... 12

13 Other income-including income of others living in your household (specify) ____________________ 13

14 Total gross household income (Add lines 1-13) ................................................................................ 14

YEARLY INCOME

YOU MAY NOT ENTER NEGATIVE AMOUNTS.

See “Total gross household income” denition on page 3 for examples of income.

Spouse’s Signature and Date

If line 14 is over income limits shown in steps 2 and 3 on page 3, no credit is allowed.

PART 3: GROSS INCOME:

Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2023.

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

Debit Card

Paper Check

Account

Number:

Direct Deposit my refund in my:

Send my refund as a:

Refund Note:

For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit

card. You can also choose to receive either a debit card or a paper check by placing an ‘X’ in the appropriate box below. Note: A minimum refund of

$10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. If no options are

selected, you will receive a debit card. Due to electronic banking rules, the Oklahoma Tax Commission (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.

Form 538-S Instructions

Follow the steps below to determine if you (or your spouse) are eligible to claim the Sales Tax Relief/Credit.

Step 1 Were you a resident of Oklahoma* (dened below) for the entire year?

Yes (go to step 2) No (you do not qualify to le this form)

Step 2 Is your total gross household income* (dened below) $20,000 or less?

Yes (File Form 538-S) No (go to step 3)

Step 3 Is your total gross household income* (dened below) $50,000 or less and at least one of the following applies?

• You can claim an exemption for your dependent.

• You and/or your spouse are 65 years of age or older by 12/31/2023.

• You have a physical disability constituting handicap to employment (provide proof* as dened in the section below)

Yes (File Form 538-S) No (you do not qualify to le this form)

Note:

• If the Internal Revenue Code (IRC) of the IRS provides for a later due date, this form may be led by the later due date.

• If the due date falls on a weekend or legal holiday when the OTC ofces are closed, this form is due the next business day.

• Extensions do apply to this form. If you have been granted an extension of time in order to le your income tax return (including

the April 20th due date for electronically led returns), le this form with your income tax return on or before the due date granted

by the extension. Provide a copy of the extension.

Notice

• Persons who have received Temporary Assistance for Needy Families (TANF) for any month in the year of 2023 will not be

eligible for the sales tax credit or refund. Your monthly TANF benet included Sales Tax Relief money.

• The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged,

blind, disabled or Medicaid payment for nursing home care from January 1, 2023 to December 31, 2023.

GOGO

STOP

*Denitions for the purpose of this form:

Resident of Oklahoma is dened as a person legally domiciled in this state for the entire tax year.

Household means any house, dwelling or other type of living quarters.

Total gross household income means the total amount of gross income received by ALL persons living in the same household whether

the income was taxable or not for income tax purposes. This includes, but is not limited to, public assistance payments, support money

(example: child support), workers’ compensation, school grants or scholarships, veterans disability compensation, loss-of-time insurance

payments and all of the types of income shown on the front of this form. Income that is exempt must be included in the year received, for

example: nontaxable sources of income on your W-2 (such as a dependent care reimbursement account), military housing assistance,

and the distribution of earnings from a Roth IRA. Note: Do not include income deferred for Federal Income Tax purposes, for example: tax

deductible contributions to a 401K or to a traditional IRA. This income will be included when distributed and taxed on your Federal return.

Proof of disability may be established by certication by an agency of State Government, an insurance company or a physician, or by

eligibility to receive disability benets under the Federal Social Security Act. A veteran certied by the Veterans Administration of the Federal

government as having a service-connected disability shall constitute proof.

Filing instructions and due date:

If you are required to le an Oklahoma Income Tax Return, claim the sales tax refund as a credit on your tax return, Form 511, and provide

this signed form. Your return claiming the sales tax credit must be led no later than April 15th. (See note at bottom of page)

If you are not required to le an Oklahoma Income Tax Return, this form must be led no later than June 30. If you have withholding or

made estimated payments and are ling for a refund on Form 511, you must claim the sales tax credit on your return and provide this signed

form. If you are not ling an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, PO Box 26800,

Oklahoma City, OK 73126-0800.

An amended return cannot be led to claim this credit after the due date. The claim must be led on or before the due date, including extensions.

Refund Information for those Not Filing a Form 511:

• If you are NOT ling a Form 511, and would like to have the amount shown on line 15 deposited directly into your checking or savings

account, complete the “Direct Deposit Option” section. If you do not choose direct deposit, you can choose to receive a debit card or a

paper check. (If you are ling a Form 511, you will complete the Direct Deposit section on the Form 511.)

• WARNING! The OTC will not allow direct deposits to or through foreign nancial institutions. If you use a foreign nancial institution, your

refund will be mailed to the address shown on your return.

Exceptions:

• A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not

eligible to le a claim for the sales tax relief.

• Individuals living in Oklahoma under a visa do not qualify for the sales tax relief.

• If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax credit. If the death occurred after December 31,

2023, but before this tax form was led, the sales tax credit or refund for the deceased will be issued to their estate. Enter the date of

death in the box next to the taxpayer and/or spouse’s Social Security Number.

Dependents:

To qualify as a dependent for the sales tax credit or refund, your listed dependent must qualify and be claimed as a dependent for Federal

income tax purposes. The name, social security number, age, relationship and yearly income (if any) must be entered for all dependents.

All of the other sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year).

Do not enter the taxpayer or spouse as a dependent. If you have more than four dependents, include a statement showing the information

required in columns (1) through (5).

2023 Form 538-S - Page 3