Form 511 Packet Individual Resident Income Tax Return Packet (instructions, forms and tables)

20% of the credit for child care expenses allowed by the IRC Your allowed Federal credit cannot exceed the amount of yourFederal tax reported on your Federal return 20% of the credit for child care expenses allowed by the IRS Code 5% of the child tax credit allowed by the IRC This includesboth the nonrefundable child tax credit and the refundable ad ditional child tax credit 5% of the child tax credit allowed by the IRS Code Credit for Electricity Generated by Zero Emission Facilities68 OS Sec 2357 32A Credits for Employers in the Aerospace Sector Daytime Phone(optional) Due Date section on page 4 Enter the Oklahoma standard deduction if you did not claim itemized deductions on your Federal return Enter the Oklahoma standard deduction if you did not claimitemized deductions on your Federal return Generally your return must be homa for a period of less than 12 months during the tax year homa for any portion of the tax year homa return (Form 511) If the Internal Revenue Code (IRC) of the IRS provides for a later due date your return may be filed by the later due date ate disaster designation as determined by the IRS at the top of the return if applicable If a bill is received for delinquent penalty and interest you should contact the Oklahoma Tax Commission (OTC) at the number on the bill If you claimed itemized deductions on your Federal return (Form 1040 Schedule A) enter the amount of your allowable itemizeddeductions ( If you claimed itemized deductions on your Federal return (Form 1040 Schedule A) enter the amount of your allowable itemizeddeductions (Enclose a copy of your Federal Schedule A ) Inactivity fees of $1 50 per month will apply if your cardis not used for a period of 60 days To avoid these fees useyour card at least once every 60 days Your card is good forthree years from the date of issue Includes Form 511 and Form 538 S (Oklahoma Resident Income Tax Returnand Sales Tax Relief Credit Form) Instructions for completing the lished by the Soldiers and Sailors Civil Relief Act ments and schedules required for your return Oklahoma Agricultural Producers Credit Oklahoma Investment/New Jobs Credit Oklahoma Use Tax Every state with a sales tax has a companion tax for purchasesmade outside the state In Oklahoma that tax is called use tax If you have purchased items for use in Oklahoma from retailerswho do not collect Oklahoma sales tax whether by mail order catalog television shopping networks radio Internet phone orin person you owe Oklahoma use tax on those items Use taxis paid by the buyer when the Oklahoma sales tax has not beencollected by the seller Individuals in Oklahoma are responsiblefor paying use tax on their out of state purchases Paid Preparer s address and phone number resident spouse may have options on how to file the Oklahoma return(s) See Filing Status in the Top of Form Instructions on page 7 for further information Safe Convenient and Secure More information on page 18 of this packet Or visit www tax ok gov TM Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15 Savings Plan and OklahomaDream 529 Account(s) See page 32 for Direct Deposit information Spouse s occupation tion entered on your Federal return to complete your Oklahoma return Total Deductions and ExemptionsIf you completed lines 10 and 11 enter the total on line 12 If youinstead completed Schedule 511 D enter the total from line 5 ofSchedule 511 D Your Social Security Number: #1695# #1695# #1695# $10 000 but not to exceed the amount included in the Fed $10 000 but not to exceed the amount included in the Federal $2 $5 $2 $5 $2 $5 $2 $5 $2 $5 $2 $5 $2 $5 $2 $5 $2 $5 $2 01 to $2 49 round down to $2 00 $2 50 to $2 99 round up to $3 00 $24 000 $25 000 $26 000 If Oklahoma taxable income is: At least But less than 24 000 24 050 24 050 24 100 24 100 24 150 24 150 24 200 24 200 24 250 24 250 24 300 24 300 24 350 24 350 24 400 24 400 24 450 24 450 24 500 24 500 24 550 24 550 24 600 24 600 24 650 24 650 24 700 24 700 24 750 24 750 24 800 24 800 24 850 24 850 24 900 24 900 24 950 24 950 25 000 25 000 25 050 25 050 25 100 25 100 25 150 25 150 25 200 25 200 25 250 25 250 25 300 25 300 25 350 25 350 25 400 25 400 25 450 25 450 25 500 25 500 25 550 25 550 25 600 25 600 25 650 25 650 25 700 25 700 25 750 25 750 25 800 25 800 25 850 25 850 25 900 25 900 25 950 25 950 26 000 26 000 26 050 26 050 26 100 26 100 26 150 26 150 26 200 26 200 26 250 26 250 26 300 26 300 26 350 26 350 26 400 26 400 26 450 26 450 26 500 26 500 26 550 26 550 26 600 26 600 26 650 26 650 26 700 26 700 26 750 26 750 26 800 26 800 26 850 26 850 26 900 26 900 26 950 26 950 27 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 1 051 869 1 054 871 1 056 874 1 059 877 1 062 879 1 064 882 1 067 885 1 069 887 1 072 890 1 075 892 1 077 895 1 080 898 1 083 900 1 085 903 1 088 906 1 090 908 1 093 911 1 096 913 1 098 916 1 101 919 1 104 921 1 106 924 1 109 927 1 111 929 1 114 932 1 117 934 1 119 937 1 122 940 1 125 942 1 127 945 1 130 948 1 132 950 1 135 953 1 138 955 1 140 958 1 143 961 1 146 963 1 148 966 1 151 969 1 153 971 1 156 974 1 159 976 1 161 979 1 164 982 1 167 984 1 169 987 1 172 990 1 174 992 1 177 995 1 180 997 1 182 1 0001 185 1 0031 188 1 0051 190 1 0081 193 1 011 1 195 1 0131 198 1 0161 201 1 0181 203 1 0211 206 1 024 $27 000 $28 000 $29 000 If Oklahoma taxable income is: At least But less than 27 000 27 050 27 050 27 100 27 100 27 150 27 150 27 200 27 200 27 250 27 250 27 300 27 300 27 350 27 350 27 400 27 400 27 450 27 450 27 500 27 500 27 550 27 550 27 600 27 600 27 650 27 650 27 700 27 700 27 750 27 750 27 800 27 800 27 850 27 850 27 900 27 900 27 950 27 950 28 000 28 000 28 050 28 050 28 100 28 100 28 150 28 150 28 200 28 200 28 250 28 250 28 300 28 300 28 350 28 350 28 400 28 400 28 450 28 450 28 500 28 500 28 550 28 550 28 600 28 600 28 650 28 650 28 700 28 700 28 750 28 750 28 800 28 800 28 850 28 850 28 900 28 900 28 950 28 950 29 000 29 000 29 050 29 050 29 100 29 100 29 150 29 150 29 200 29 200 29 250 29 250 29 300 29 300 29 350 29 350 29 400 29 400 29 450 29 450 29 500 29 500 29 550 29 550 29 600 29 600 29 650 29 650 29 700 29 700 29 750 29 750 29 800 29 800 29 850 29 850 29 900 29 900 29 950 29 950 30 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 1 209 1 0261 211 1 0291 214 1 0321 216 1 0341 219 1 037 1 222 1 0391 224 1 0421 227 1 0451 230 1 0471 232 1 050 1 235 1 0531 237 1 0551 240 1 0581 243 1 0601 245 1 063 1 248 1 0661 251 1 0681 253 1 0711 256 1 0741 258 1 076 1 261 1 0791 264 1 0811 266 1 0841 269 1 0871 272 1 089 1 274 1 0921 277 1 0951 279 1 0971 282 1 1001 285 1 102 1 287 1 1051 290 1 1081 293 1 110 1 295 1 113 1 298 1 116 1 300 1 118 1 303 1 1211 306 1 1231 308 1 1261 311 1 129 1 314 1 1311 316 1 1341 319 1 1371 321 1 1391 324 1 142 1 327 1 1441 329 1 1471 332 1 1501 335 1 1521 337 1 155 1 340 1 1581 342 1 1601 345 1 1631 348 1 1651 350 1 168 1 353 1 1711 356 1 1731 358 1 1761 361 1 1791 363 1 181 If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: 1 366 1 1841 369 1 1861 371 1 1891 374 1 1921 377 1 194 1 379 1 1971 382 1 2001 384 1 2021 387 1 2051 390 1 207 1 392 1 2101 395 1 2131 398 1 2151 400 1 2181 403 1 221 1 405 1 2231 408 1 2261 411 1 2281 413 1 2311 416 1 234 1 419 1 2361 421 1 2391 424 1 2421 426 1 2441 429 1 247 1 432 1 2491 434 1 2521 437 1 2551 440 1 2571 442 1 260 1 445 1 2631 447 1 2651 450 1 2681 453 1 2701 455 1 273 1 458 1 2761 461 1 2781 463 1 2811 466 1 2841 468 1 286 1 471 1 2891 474 1 2911 476 1 2941 479 1 2971 482 1 299 1 484 1 3021 487 1 3051 489 1 3071 492 1 3101 495 1 312 1 497 1 3151 500 1 3181 503 1 3201 505 1 3231 508 1 326 1 510 1 3281 513 1 3311 516 1 3331 518 1 3361 521 1 339 $30 000 $31 000 $32 000 At least But less than 30 000 30 050 30 050 30 100 30 100 30 150 30 150 30 200 30 200 30 250 30 250 30 300 30 300 30 350 30 350 30 400 30 400 30 450 30 450 30 500 30 500 30 550 30 550 30 600 30 600 30 650 30 650 30 700 30 700 30 750 30 750 30 800 30 800 30 850 30 850 30 900 30 900 30 950 30 950 31 000 31 000 31 050 31 050 31 100 31 100 31 150 31 150 31 200 31 200 31 250 31 250 31 300 31 300 31 350 31 350 31 400 31 400 31 450 31 450 31 500 31 500 31 550 31 550 31 600 31 600 31 650 31 650 31 700 31 700 31 750 31 750 31 800 31 800 31 850 31 850 31 900 31 900 31 950 31 950 32 000 32 000 32 050 32 050 32 100 32 100 32 150 32 150 32 200 32 200 32 250 32 250 32 300 32 300 32 350 32 350 32 400 32 400 32 450 32 450 32 500 32 500 32 550 32 550 32 600 32 600 32 650 32 650 32 700 32 700 32 750 32 750 32 800 32 800 32 850 32 850 32 900 32 900 32 950 32 950 33 000 $33 000 $34 000 $35 000 If Oklahoma taxable income is: At least But less than 33 000 33 050 33 050 33 100 33 100 33 150 33 150 33 200 33 200 33 250 33 250 33 300 33 300 33 350 33 350 33 400 33 400 33 450 33 450 33 500 33 500 33 550 33 550 33 600 33 600 33 650 33 650 33 700 33 700 33 750 33 750 33 800 33 800 33 850 33 850 33 900 33 900 33 950 33 950 34 000 34 000 34 050 34 050 34 100 34 100 34 150 34 150 34 200 34 200 34 250 34 250 34 300 34 300 34 350 34 350 34 400 34 400 34 450 34 450 34 500 34 500 34 550 34 550 34 600 34 600 34 650 34 650 34 700 34 700 34 750 34 750 34 800 34 800 34 850 34 850 34 900 34 900 34 950 34 950 35 000 35 000 35 050 35 050 35 100 35 100 35 150 35 150 35 200 35 200 35 250 35 250 35 300 35 300 35 350 35 350 35 400 35 400 35 450 35 450 35 500 35 500 35 550 35 550 35 600 35 600 35 650 35 650 35 700 35 700 35 750 35 750 35 800 35 800 35 850 35 850 35 900 35 900 35 950 35 950 36 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 1 524 1 3411 526 1 3441 529 1 3471 531 1 3491 534 1 352 1 537 1 3541 539 1 3571 542 1 3601 545 1 3621 547 1 365 1 550 1 3681 552 1 3701 555 1 3731 558 1 3751 560 1 378 1 563 1 3811 566 1 3831 568 1 3861 571 1 3891 573 1 391 1 576 1 3941 579 1 3961 581 1 3991 584 1 4021 587 1 404 1 589 1 4071 592 1 4101 594 1 4121 597 1 4151 600 1 417 1 602 1 4201 605 1 4231 608 1 4251 610 1 4281 613 1 431 1 615 1 4331 618 1 4361 621 1 4381 623 1 4411 626 1 444 1 629 1 4461 631 1 4491 634 1 4521 636 1 4541 639 1 457 1 642 1 4591 644 1 4621 647 1 4651 650 1 4671 652 1 470 1 655 1 4731 657 1 4751 660 1 4781 663 1 4801 665 1 483 1 668 1 4861 671 1 4881 673 1 4911 676 1 4941 678 1 496 $36 000 $37 000 $38 000 If Oklahoma taxable income is: At least But less than 36 000 36 050 36 050 36 100 36 100 36 150 36 150 36 200 36 200 36 250 36 250 36 300 36 300 36 350 36 350 36 400 36 400 36 450 36 450 36 500 36 500 36 550 36 550 36 600 36 600 36 650 36 650 36 700 36 700 36 750 36 750 36 800 36 800 36 850 36 850 36 900 36 900 36 950 36 950 37 000 37 000 37 050 37 050 37 100 37 100 37 150 37 150 37 200 37 200 37 250 37 250 37 300 37 300 37 350 37 350 37 400 37 400 37 450 37 450 37 500 37 500 37 550 37 550 37 600 37 600 37 650 37 650 37 700 37 700 37 750 37 750 37 800 37 800 37 850 37 850 37 900 37 900 37 950 37 950 38 000 38 000 38 050 38 050 38 100 38 100 38 150 38 150 38 200 38 200 38 250 38 250 38 300 38 300 38 350 38 350 38 400 38 400 38 450 38 450 38 500 38 500 38 550 38 550 38 600 38 600 38 650 38 650 38 700 38 700 38 750 38 750 38 800 38 800 38 850 38 850 38 900 38 900 38 950 38 950 39 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 1 681 1 4991 684 1 5011 686 1 5041 689 1 5071 692 1 509 1 694 1 5121 697 1 5151 699 1 5171 702 1 5201 705 1 522 1 707 1 5251 710 1 5281 713 1 5301 715 1 5331 718 1 536 1 720 1 5381 723 1 5411 726 1 5431 728 1 5461 731 1 549 1 734 1 5511 736 1 5541 739 1 5571 741 1 5591 744 1 562 1 747 1 5641 749 1 5671 752 1 5701 755 1 5721 757 1 575 1 760 1 5781 762 1 5801 765 1 5831 768 1 5851 770 1 588 1 773 1 5911 776 1 5931 778 1 5961 781 1 5991 783 1 601 1 786 1 6041 789 1 6061 791 1 6091 794 1 6121 797 1 614 1 799 1 6171 802 1 6201 804 1 6221 807 1 6251 810 1 627 1 812 1 6301 815 1 6331 818 1 6351 820 1 6381 823 1 641 1 825 1 6431 828 1 6461 831 1 6481 833 1 6511 836 1 654 If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: 1 839 1 6561 841 1 6591 844 1 6621 846 1 6641 849 1 667 1 852 1 6691 854 1 6721 857 1 6751 860 1 6771 862 1 680 1 865 1 6831 867 1 6851 870 1 6881 873 1 6901 875 1 693 1 878 1 6961 881 1 6981 883 1 7011 886 1 7041 888 1 706 1 891 1 7091 894 1 711 1 896 1 7141 899 1 7171 902 1 719 1 904 1 7221 907 1 7251 909 1 7271 912 1 7301 915 1 732 1 917 1 7351 920 1 7381 923 1 7401 925 1 7431 928 1 746 1 930 1 7481 933 1 7511 936 1 7531 938 1 7561 941 1 759 1 944 1 7611 946 1 7641 949 1 7671 951 1 7691 954 1 772 1 957 1 7741 959 1 7771 962 1 7801 965 1 7821 967 1 785 1 970 1 7881 972 1 7901 975 1 7931 978 1 7951 980 1 798 1 983 1 8011 986 1 8031 988 1 8061 991 1 8091 993 1 811 $39 000 $40 000 $41 000 At least But less than 39 000 39 050 39 050 39 100 39 100 39 150 39 150 39 200 39 200 39 250 39 250 39 300 39 300 39 350 39 350 39 400 39 400 39 450 39 450 39 500 39 500 39 550 39 550 39 600 39 600 39 650 39 650 39 700 39 700 39 750 39 750 39 800 39 800 39 850 39 850 39 900 39 900 39 950 39 950 40 000 40 000 40 050 40 050 40 100 40 100 40 150 40 150 40 200 40 200 40 250 40 250 40 300 40 300 40 350 40 350 40 400 40 400 40 450 40 450 40 500 40 500 40 550 40 550 40 600 40 600 40 650 40 650 40 700 40 700 40 750 40 750 40 800 40 800 40 850 40 850 40 900 40 900 40 950 40 950 41 000 41 000 41 050 41 050 41 100 41 100 41 150 41 150 41 200 41 200 41 250 41 250 41 300 41 300 41 350 41 350 41 400 41 400 41 450 41 450 41 500 41 500 41 550 41 550 41 600 41 600 41 650 41 650 41 700 41 700 41 750 41 750 41 800 41 800 41 850 41 850 41 900 41 900 41 950 41 950 42 000 $42 000 $45 000 $48 000 $43 000 $46 000 $49 000 $44 000 $47 000 $50 000 $51 000 $52 000 $53 000 If Oklahoma taxable income is: At least But less than 51 000 51 050 51 050 51 100 51 100 51 150 51 150 51 200 51 200 51 250 51 250 51 300 51 300 51 350 51 350 51 400 51 400 51 450 51 450 51 500 51 500 51 550 51 550 51 600 51 600 51 650 51 650 51 700 51 700 51 750 51 750 51 800 51 800 51 850 51 850 51 900 51 900 51 950 51 950 52 000 52 000 52 050 52 050 52 100 52 100 52 150 52 150 52 200 52 200 52 250 52 250 52 300 52 300 52 350 52 350 52 400 52 400 52 450 52 450 52 500 52 500 52 550 52 550 52 600 52 600 52 650 52 650 52 700 52 700 52 750 52 750 52 800 52 800 52 850 52 850 52 900 52 900 52 950 52 950 53 000 53 000 53 050 53 050 53 100 53 100 53 150 53 150 53 200 53 200 53 250 53 250 53 300 53 300 53 350 53 350 53 400 53 400 53 450 53 450 53 500 53 500 53 550 53 550 53 600 53 600 53 650 53 650 53 700 53 700 53 750 53 750 53 800 53 800 53 850 53 850 53 900 53 900 53 950 53 950 54 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 2 469 2 2862 471 2 2892 474 2 2922 476 2 294 2 479 2 2972 482 2 2992 484 2 3022 487 2 3052 490 2 307 2 492 2 3102 495 2 3132 497 2 3152 500 2 3182 503 2 320 2 505 2 3232 508 2 3262 511 2 3282 513 2 3312 516 2 3342 518 2 336 2 521 2 3392 524 2 3412 526 2 3442 529 2 3472 532 2 349 2 534 2 3522 537 2 3552 539 2 3572 542 2 3602 545 2 362 2 547 2 3652 550 2 3682 553 2 3702 555 2 3732 558 2 376 2 560 2 3782 563 2 3812 566 2 3832 568 2 3862 571 2 389 2 574 2 3912 576 2 3942 579 2 3972 581 2 3992 584 2 402 2 587 2 4042 589 2 4072 592 2 4102 595 2 4122 597 2 415 2 600 2 4182 602 2 4202 605 2 4232 608 2 4252 610 2 428 2 613 2 4312 616 2 4332 618 2 4362 621 2 4392 623 2 441 $54 000 $55 000 $56 000 If Oklahoma taxable income is: At least But less than 54 000 54 050 54 050 54 100 54 100 54 150 54 150 54 200 54 200 54 250 54 250 54 300 54 300 54 350 54 350 54 400 54 400 54 450 54 450 54 500 54 500 54 550 54 550 54 600 54 600 54 650 54 650 54 700 54 700 54 750 54 750 54 800 54 800 54 850 54 850 54 900 54 900 54 950 54 950 55 000 55 000 55 050 55 050 55 100 55 100 55 150 55 150 55 200 55 200 55 250 55 250 55 300 55 300 55 350 55 350 55 400 55 400 55 450 55 450 55 500 55 500 55 550 55 550 55 600 55 600 55 650 55 650 55 700 55 700 55 750 55 750 55 800 55 800 55 850 55 850 55 900 55 900 55 950 55 950 56 000 56 000 56 050 56 050 56 100 56 100 56 150 56 150 56 200 56 200 56 250 56 250 56 300 56 300 56 350 56 350 56 400 56 400 56 450 56 450 56 500 56 500 56 550 56 550 56 600 56 600 56 650 56 650 56 700 56 700 56 750 56 750 56 800 56 800 56 850 56 850 56 900 56 900 56 950 56 950 57 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 2 626 2 4442 629 2 4462 631 2 4492 634 2 4522 637 2 454 2 639 2 4572 642 2 4602 644 2 4622 647 2 4652 650 2 467 2 652 2 4702 655 2 4732 658 2 4752 660 2 4782 663 2 481 2 665 2 4832 668 2 4862 671 2 4882 673 2 4912 676 2 494 2 679 2 4962 681 2 4992 684 2 5022 686 2 5042 689 2 507 2 692 2 5092 694 2 5122 697 2 5152 700 2 5172 702 2 520 2 705 2 5232 707 2 5252 710 2 5282 713 2 5302 715 2 533 2 718 2 5362 721 2 5382 723 2 5412 726 2 5442 728 2 546 2 731 2 5492 734 2 5512 736 2 5542 739 2 5572 742 2 559 2 744 2 5622 747 2 5652 749 2 5672 752 2 5702 755 2 572 2 757 2 5752 760 2 5782 763 2 5802 765 2 5832 768 2 586 2 770 2 5882 773 2 5912 776 2 5932 778 2 5962 781 2 599 If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: 2 784 2 6012 786 2 6042 789 2 6072 791 2 6092 794 2 612 2 797 2 6142 799 2 6172 802 2 6202 805 2 6222 807 2 625 2 810 2 6282 812 2 6302 815 2 6332 818 2 6352 820 2 638 2 823 2 6412 826 2 6432 828 2 6462 831 2 6492 833 2 651 2 836 2 6542 839 2 6562 841 2 6592 844 2 6622 847 2 664 2 849 2 6672 852 2 6702 854 2 6722 857 2 6752 860 2 677 2 862 2 6802 865 2 6832 868 2 6852 870 2 6882 873 2 691 2 875 2 6932 878 2 6962 881 2 6982 883 2 7012 886 2 704 2 889 2 7062 891 2 7092 894 2 7122 896 2 7142 899 2 717 2 902 2 7192 904 2 7222 907 2 7252 910 2 7272 912 2 730 2 915 2 7332 917 2 7352 920 2 7382 923 2 7402 925 2 743 2 928 2 7462 931 2 7482 933 2 7512 936 2 7542 938 2 756 $57 000 $58 000 $59 000 At least But less than 57 000 57 050 57 050 57 100 57 100 57 150 57 150 57 200 57 200 57 250 57 250 57 300 57 300 57 350 57 350 57 400 57 400 57 450 57 450 57 500 57 500 57 550 57 550 57 600 57 600 57 650 57 650 57 700 57 700 57 750 57 750 57 800 57 800 57 850 57 850 57 900 57 900 57 950 57 950 58 000 58 000 58 050 58 050 58 100 58 100 58 150 58 150 58 200 58 200 58 250 58 250 58 300 58 300 58 350 58 350 58 400 58 400 58 450 58 450 58 500 58 500 58 550 58 550 58 600 58 600 58 650 58 650 58 700 58 700 58 750 58 750 58 800 58 800 58 850 58 850 58 900 58 900 58 950 58 950 59 000 59 000 59 050 59 050 59 100 59 100 59 150 59 150 59 200 59 200 59 250 59 250 59 300 59 300 59 350 59 350 59 400 59 400 59 450 59 450 59 500 59 500 59 550 59 550 59 600 59 600 59 650 59 650 59 700 59 700 59 750 59 750 59 800 59 800 59 850 59 850 59 900 59 900 59 950 59 950 60 000 $6 000 If Oklahoma taxable income is: At least But less than And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household If Oklahoma taxable income is: At least But less than And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: $60 000 $61 000 $62 000 If Oklahoma taxable income is: At least But less than 60 000 60 050 60 050 60 100 60 100 60 150 60 150 60 200 60 200 60 250 60 250 60 300 60 300 60 350 60 350 60 400 60 400 60 450 60 450 60 500 60 500 60 550 60 550 60 600 60 600 60 650 60 650 60 700 60 700 60 750 60 750 60 800 60 800 60 850 60 850 60 900 60 900 60 950 60 950 61 000 61 000 61 050 61 050 61 100 61 100 61 150 61 150 61 200 61 200 61 250 61 250 61 300 61 300 61 350 61 350 61 400 61 400 61 450 61 450 61 500 61 500 61 550 61 550 61 600 61 600 61 650 61 650 61 700 61 700 61 750 61 750 61 800 61 800 61 850 61 850 61 900 61 900 61 950 61 950 62 000 62 000 62 050 62 050 62 100 62 100 62 150 62 150 62 200 62 200 62 250 62 250 62 300 62 300 62 350 62 350 62 400 62 400 62 450 62 450 62 500 62 500 62 550 62 550 62 600 62 600 62 650 62 650 62 700 62 700 62 750 62 750 62 800 62 800 62 850 62 850 62 900 62 900 62 950 62 950 63 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 2 941 2 7592 944 2 7612 946 2 7642 949 2 767 2 952 2 7692 954 2 7722 957 2 7752 959 2 7772 962 2 780 2 965 2 7822 967 2 7852 970 2 7882 973 2 7902 975 2 793 2 978 2 7962 980 2 7982 983 2 8012 986 2 8032 988 2 8062 991 2 809 2 994 2 811 2 996 2 8142 999 2 8173 001 2 8193 004 2 822 3 007 2 8243 009 2 8273 012 2 8303 015 2 8323 017 2 835 3 020 2 8383 022 2 8403 025 2 8433 028 2 8453 030 2 848 3 033 2 8513 036 2 8533 038 2 8563 041 2 8593 043 2 861 3 046 2 8643 049 2 8663 051 2 8693 054 2 8723 057 2 874 3 059 2 8773 062 2 8803 064 2 8823 067 2 8853 070 2 887 3 072 2 8903 075 2 8933 078 2 8953 080 2 8983 083 2 901 3 085 2 9033 088 2 9063 091 2 9083 093 2 911 3 096 2 914 $63 000 $64 000 $65 000 If Oklahoma taxable income is: At least But less than 63 000 63 050 63 050 63 100 63 100 63 150 63 150 63 200 63 200 63 250 63 250 63 300 63 300 63 350 63 350 63 400 63 400 63 450 63 450 63 500 63 500 63 550 63 550 63 600 63 600 63 650 63 650 63 700 63 700 63 750 63 750 63 800 63 800 63 850 63 850 63 900 63 900 63 950 63 950 64 000 64 000 64 050 64 050 64 100 64 100 64 150 64 150 64 200 64 200 64 250 64 250 64 300 64 300 64 350 64 350 64 400 64 400 64 450 64 450 64 500 64 500 64 550 64 550 64 600 64 600 64 650 64 650 64 700 64 700 64 750 64 750 64 800 64 800 64 850 64 850 64 900 64 900 64 950 64 950 65 000 65 000 65 050 65 050 65 100 65 100 65 150 65 150 65 200 65 200 65 250 65 250 65 300 65 300 65 350 65 350 65 400 65 400 65 450 65 450 65 500 65 500 65 550 65 550 65 600 65 600 65 650 65 650 65 700 65 700 65 750 65 750 65 800 65 800 65 850 65 850 65 900 65 900 65 950 65 950 66 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 3 099 2 9163 101 2 9193 104 2 9223 106 2 9243 109 2 927 3 112 2 9293 114 2 9323 117 2 9353 120 2 9373 122 2 940 3 125 2 9433 127 2 9453 130 2 9483 133 2 9503 135 2 953 3 138 2 9563 141 2 9583 143 2 9613 146 2 9643 148 2 966 3 151 2 9693 154 2 9713 156 2 9743 159 2 9773 162 2 979 3 164 2 9823 167 2 9853 169 2 9873 172 2 9903 175 2 992 3 177 2 9953 180 2 9983 183 3 0003 185 3 0033 188 3 006 3 190 3 0083 193 3 011 3 196 3 0133 198 3 0163 201 3 019 3 204 3 0213 206 3 0243 209 3 0273 211 3 0293 214 3 032 3 217 3 0343 219 3 0373 222 3 0403 225 3 0423 227 3 045 3 230 3 0483 232 3 0503 235 3 0533 238 3 0553 240 3 058 3 243 3 0613 246 3 0633 248 3 0663 251 3 0693 253 3 071 If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: 3 256 3 0743 259 3 0763 261 3 0793 264 3 0823 267 3 084 3 269 3 0873 272 3 0903 274 3 0923 277 3 0953 280 3 097 3 282 3 1003 285 3 1033 288 3 1053 290 3 1083 293 3 111 3 295 3 113 3 298 3 116 3 301 3 118 3 303 3 1213 306 3 124 3 309 3 1263 311 3 1293 314 3 1323 316 3 1343 319 3 137 3 322 3 1393 324 3 1423 327 3 1453 330 3 1473 332 3 150 3 335 3 1533 337 3 1553 340 3 1583 343 3 1603 345 3 163 3 348 3 1663 351 3 1683 353 3 1713 356 3 1743 358 3 176 3 361 3 1793 364 3 1813 366 3 1843 369 3 1873 372 3 189 3 374 3 1923 377 3 1953 379 3 1973 382 3 2003 385 3 202 3 387 3 2053 390 3 2083 393 3 2103 395 3 2133 398 3 216 3 400 3 2183 403 3 2213 406 3 2233 408 3 2263 411 3 229 $66 000 $67 000 $68 000 At least But less than 66 000 66 050 66 050 66 100 66 100 66 150 66 150 66 200 66 200 66 250 66 250 66 300 66 300 66 350 66 350 66 400 66 400 66 450 66 450 66 500 66 500 66 550 66 550 66 600 66 600 66 650 66 650 66 700 66 700 66 750 66 750 66 800 66 800 66 850 66 850 66 900 66 900 66 950 66 950 67 000 67 000 67 050 67 050 67 100 67 100 67 150 67 150 67 200 67 200 67 250 67 250 67 300 67 300 67 350 67 350 67 400 67 400 67 450 67 450 67 500 67 500 67 550 67 550 67 600 67 600 67 650 67 650 67 700 67 700 67 750 67 750 67 800 67 800 67 850 67 850 67 900 67 900 67 950 67 950 68 000 68 000 68 050 68 050 68 100 68 100 68 150 68 150 68 200 68 200 68 250 68 250 68 300 68 300 68 350 68 350 68 400 68 400 68 450 68 450 68 500 68 500 68 550 68 550 68 600 68 600 68 650 68 650 68 700 68 700 68 750 68 750 68 800 68 800 68 850 68 850 68 900 68 900 68 950 68 950 69 000 $69 000 $70 000 $71 000 If Oklahoma taxable income is: At least But less than 69 000 69 050 69 050 69 100 69 100 69 150 69 150 69 200 69 200 69 250 69 250 69 300 69 300 69 350 69 350 69 400 69 400 69 450 69 450 69 500 69 500 69 550 69 550 69 600 69 600 69 650 69 650 69 700 69 700 69 750 69 750 69 800 69 800 69 850 69 850 69 900 69 900 69 950 69 950 70 000 70 000 70 050 70 050 70 100 70 100 70 150 70 150 70 200 70 200 70 250 70 250 70 300 70 300 70 350 70 350 70 400 70 400 70 450 70 450 70 500 70 500 70 550 70 550 70 600 70 600 70 650 70 650 70 700 70 700 70 750 70 750 70 800 70 800 70 850 70 850 70 900 70 900 70 950 70 950 71 000 71 000 71 050 71 050 71 100 71 100 71 150 71 150 71 200 71 200 71 250 71 250 71 300 71 300 71 350 71 350 71 400 71 400 71 450 71 450 71 500 71 500 71 550 71 550 71 600 71 600 71 650 71 650 71 700 71 700 71 750 71 750 71 800 71 800 71 850 71 850 71 900 71 900 71 950 71 950 72 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 3 414 3 2313 416 3 2343 419 3 2373 421 3 2393 424 3 242 3 427 3 2443 429 3 2473 432 3 2503 435 3 2523 437 3 255 3 440 3 2583 442 3 2603 445 3 2633 448 3 2653 450 3 268 3 453 3 2713 456 3 2733 458 3 2763 461 3 2793 463 3 281 3 466 3 2843 469 3 2863 471 3 2893 474 3 2923 477 3 294 3 479 3 2973 482 3 3003 484 3 3023 487 3 3053 490 3 307 3 492 3 3103 495 3 3133 498 3 3153 500 3 3183 503 3 321 3 505 3 3233 508 3 3263 511 3 3283 513 3 3313 516 3 334 3 519 3 3363 521 3 3393 524 3 3423 526 3 3443 529 3 347 3 532 3 3493 534 3 3523 537 3 3553 540 3 3573 542 3 360 3 545 3 3633 547 3 3653 550 3 3683 553 3 3703 555 3 373 3 558 3 3763 561 3 3783 563 3 3813 566 3 3843 568 3 386 $72 000 $73 000 $74 000 If Oklahoma taxable income is: At least But less than 72 000 72 050 72 050 72 100 72 100 72 150 72 150 72 200 72 200 72 250 72 250 72 300 72 300 72 350 72 350 72 400 72 400 72 450 72 450 72 500 72 500 72 550 72 550 72 600 72 600 72 650 72 650 72 700 72 700 72 750 72 750 72 800 72 800 72 850 72 850 72 900 72 900 72 950 72 950 73 000 73 000 73 050 73 050 73 100 73 100 73 150 73 150 73 200 73 200 73 250 73 250 73 300 73 300 73 350 73 350 73 400 73 400 73 450 73 450 73 500 73 500 73 550 73 550 73 600 73 600 73 650 73 650 73 700 73 700 73 750 73 750 73 800 73 800 73 850 73 850 73 900 73 900 73 950 73 950 74 000 74 000 74 050 74 050 74 100 74 100 74 150 74 150 74 200 74 200 74 250 74 250 74 300 74 300 74 350 74 350 74 400 74 400 74 450 74 450 74 500 74 500 74 550 74 550 74 600 74 600 74 650 74 650 74 700 74 700 74 750 74 750 74 800 74 800 74 850 74 850 74 900 74 900 74 950 74 950 75 000 And you are: Your tax is: Single ormarried filing separate Married* filingjoint orhead of household 3 571 3 3893 574 3 3913 576 3 3943 579 3 3973 582 3 399 3 584 3 4023 587 3 4053 589 3 4073 592 3 4103 595 3 412 3 597 3 4153 600 3 4183 603 3 4203 605 3 4233 608 3 426 3 610 3 4283 613 3 4313 616 3 4333 618 3 4363 621 3 439 3 624 3 4413 626 3 4443 629 3 4473 631 3 4493 634 3 452 3 637 3 4543 639 3 4573 642 3 4603 645 3 4623 647 3 465 3 650 3 4683 652 3 4703 655 3 4733 658 3 4753 660 3 478 3 663 3 4813 666 3 4833 668 3 4863 671 3 4893 673 3 491 3 676 3 4943 679 3 4963 681 3 4993 684 3 5023 687 3 504 3 689 3 5073 692 3 5103 694 3 5123 697 3 5153 700 3 517 3 702 3 5203 705 3 5233 708 3 5253 710 3 5283 713 3 531 3 715 3 5333 718 3 5363 721 3 5383 723 3 5413 726 3 544 If Oklahoma taxable income is: And you are: Single ormarried filing separate Married* filingjoint orhead of household Your tax is: 3 729 3 5463 731 3 5493 734 3 5523 736 3 5543 739 3 557 3 742 3 5593 744 3 5623 747 3 5653 750 3 5673 752 3 570 3 755 3 5733 757 3 5753 760 3 5783 763 3 5803 765 3 583 3 768 3 5863 771 3 5883 773 3 5913 776 3 5943 778 3 596 3 781 3 5993 784 3 6013 786 3 6043 789 3 6073 792 3 609 3 794 3 6123 797 3 6153 799 3 6173 802 3 6203 805 3 622 3 807 3 6253 810 3 6283 813 3 6303 815 3 6333 818 3 636 3 820 3 6383 823 3 6413 826 3 6433 828 3 6463 831 3 649 3 834 3 6513 836 3 6543 839 3 6573 841 3 6593 844 3 662 3 847 3 6643 849 3 6673 852 3 6703 855 3 6723 857 3 675 3 860 3 6783 862 3 6803 865 3 6833 868 3 6853 870 3 688 3 873 3 6913 876 3 6933 878 3 6963 881 3 6993 883 3 701 $7 000 $10 000 $13 000 $75 000 $76 000 $77 000 At least But less than 75 000 75 050 75 050 75 100 75 100 75 150 75 150 75 200 75 200 75 250 75 250 75 300 75 300 75 350 75 350 75 400 75 400 75 450 75 450 75 500 75 500 75 550 75 550 75 600 75 600 75 650 75 650 75 700 75 700 75 750 75 750 75 800 75 800 75 850 75 850 75 900 75 900 75 950 75 950 76 000 76 000 76 050 76 050 76 100 76 100 76 150 76 150 76 200 76 200 76 250 76 250 76 300 76 300 76 350 76 350 76 400 76 400 76 450 76 450 76 500 76 500 76 550 76 550 76 600 76 600 76 650 76 650 76 700 76 700 76 750 76 750 76 800 76 800 76 850 76 850 76 900 76 900 76 950 76 950 77 000 77 000 77 050 77 050 77 100 77 100 77 150 77 150 77 200 77 200 77 250 77 250 77 300 77 300 77 350 77 350 77 400 77 400 77 450 77 450 77 500 77 500 77 550 77 550 77 600 77 600 77 650 77 650 77 700 77 700 77 750 77 750 77 800 77 800 77 850 77 850 77 900 77 900 77 950 77 950 78 000 $78 000 $81 000 $84 000 $79 000 $82 000 $85 000 $8 000 $11 000 $14 000 $80 000 $83 000 $86 000 $87 000 $90 000 $93 000 $88 000 $91 000 $94 000 $89 000 $92 000 $95 000 $9 000 ( 00056) (1) Single return with line 1 equal to $15 000 or less (A)(1)) (e) Enclose a copy of Form 1099 R or other documentation (example: child support) workmen s compensation school grants or scholarships veteran s disability compensation loss of time insur ance 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 (multiply line 2 by line 3 enter total here and on line 28 of Form 511) * For purposes of determining the amount of tax due on any of the respective ized basis See Form OW 8 ES SUP * If you also used Form 573 add the 10% tax to the tax fromForm 573 line 22 * Please note that if you may be claimed as a dependent on another return enter zero for your regular exemption You still qualify for the Oklahoma standard deduction * This column must also be used by a Qualified Widow(er) * This column must also be used by a Qualified Widow(er) 21 * This column must also be used by a Qualified Widow(er) 23 * This column must also be used by a Qualified Widow(er) 24 * This column must also be used by a Qualified Widow(er) 25 * This column must also be used by a Qualified Widow(er) 26 * This column must also be used by a Qualified Widow(er) 27 * This column must also be used by a Qualified Widow(er) 28 * This column must also be used by a Qualified Widow(er) 29 * This column must also be used by a Qualified Widow(er) 30 * Use tax is calculated the same as sales tax Your local rate would be the state sales tax rate of 4 5% ( 045) plus the applicable city and/or county rate based on where you lived when the purchase was made The rate charts can be found on the web at: www tax ok gov **Note:IfyourFederaladjustedgrossincomeincludesincome fromtheconversionofatraditionalindividualretirementaccountto aRothindividualretirementaccountthisincomeshallbeexcluded indeterminingtheFederaladjustedgrossincomelimits EncloseacopyofyourFederalreturnandForm8606 *Definitions for the purpose of this form: *Do not include on this line the CSRS retirement benefits already *For purposes of reducing the deduction rollover means thetransfer of funds from the Oklahoma 529 College Savings Planor OklahomaDream 529 accounts to any other plan under IRCSection 529 *Note: If you are not required to file an Oklahoma return but 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 9 1 Federal Adjusted Gross IncomeEnter your Federal Adjusted Gross Income from your Federalreturn This can be from any one of the following forms: 1040 1040A or 1040EZ 1 Oklahoma Wildlife Diversity Program 1 Retirement Claim Number: Taxpayer 1 Use the tax table on page 11 or multiply your 1) Be earned on real or tangible personal property locatedwithin Oklahoma that you have owned for at least fiveuninterrupted years prior to the date of the sale 1) copy of the patent 1) Income from all bonds notes or other obligations issuedby the State of Oklahoma the Oklahoma Capital Improve ment Authority the Oklahoma Municipal Power Authority the Oklahoma Student Loan Authority and the OklahomaTransportation Authority (formerly Turnpike Authority) isexempt from Oklahoma income tax The profit from thesale of such bond note or other obligation shall be freefrom taxation 10 Y M C A Youth and Government Program 100% of your prior year tax liability 11 Multiple Sclerosis Society Fund 12 Support Oklahoma Honor Flights 13 Eastern Red Cedar Revolving Fund 14 Support of Domestic Violence and Sexual Assault Services 15 Support of Volunteer Fire Departments 16 Credit for Tax Paid to Another State If you receive income for personal services from another state you must report the full amount of such income on your Okla homa return If the other state also taxes the income a credit is allowed on Form 511 Complete Oklahoma Form 511TX andfurnish a copy of the other state(s) return or Form W 2G if thetaxing state does not allow a return to be filed for gambling win nings (example: Mississippi) 16 Oklahoma Lupus Revolving Fund 17 Oklahoma Sports Eye Safety Program 18 Historic Greenwood District Music Festival Fund 19 Public School Classroom Support Fund 2 Low Income Health Care Fund 2 Use one of the worksheets below to calculate yourOklahoma use tax Complete Worksheet One if youkept records of all of your out of state purchases Complete Worksheet Two if you did not keep recordsof all of your out of state purchases 2) Be earned on the sale of stock or ownership interest inan Oklahoma headquartered company limited liabilitycompany or partnership where such stock or ownershipinterest has been owned by you for at least two uninter rupted years prior to the date of the sale 2) copy of the royalty agreement with the manufacturer 2) Income from local Oklahoma governmental obligationsissued after July 1 2001 other than those provided for inline 1 is exempt from Oklahoma income tax The excep tions are those obligations issued for the purpose of pro viding financing for projects for nonprofit corporations Lo cal governmental obligations shall include bonds or notesissued by or on behalf of or for the benefit of Oklahomaeducational institutions cities towns or counties or bypublic trusts of which any of the foregoing is a beneficiary 2012 Form 511 Resident Income Tax Return Page 2 2012 Form 511 Resident Income Tax Return Page 3 2012 Form 511 Resident Income Tax Return Page 5 2012 Form 511 Resident Income Tax Return Page 6 NOTE: Do NOT enclose this page with Form 511 2012 Form 538 S Page 2 2012 income tax tables 2012 Oklahoma 2012 Oklahoma Income Tax Table 2012 Oklahoma Income Tax Table 2012 Oklahoma Income Tax Table 2012 Oklahoma Income Tax Table 2012 Oklahoma Income Tax Table 3 Oklahoma Breast and Cervical Cancer Fund 3) Be earned on the sale of real property tangible personalproperty or intangible personal property located withinOklahoma as part of the sale of all or substantially allof the assets of an Oklahoma headquartered company limited liability company or partnership or an Oklahomaproprietorship business enterprise or owned by the own ers of such entity or business enterprise for a period ofat least two uninterrupted years prior to the date of thesale 3) copy of registration form from OCAST (74 OS Sec 5064 7 3) Income from Oklahoma Municipal Bonds issued prior toJuly 2 2001 other than those provided for in line 1 isexempt from Oklahoma income tax only if so provided bythe statute authorizing their issuance 4 Support for Programs for Volunteers to Act as Court Appoint ed Special Advocates for Abused or Neglected Children 4) Income on bonds issued by another state or politicalsubdivision thereof (non Oklahoma) exempt from Federaltaxation is taxable for Oklahoma income tax 42 000 42 050 42 050 42 100 42 100 42 150 1 996 1 8141 999 1 8162 001 1 819 45 000 45 050 45 050 45 100 45 100 45 150 2 154 1 9712 156 1 9742 159 1 977 48 000 48 050 48 050 48 100 48 100 48 150 2 311 2 1292 314 2 1312 316 2 134 42 200 42 250 42 150 42 200 2 007 1 8242 004 1 822 45 200 45 250 45 150 45 200 2 164 1 9822 161 1 979 48 200 48 250 48 150 48 200 2 322 2 1392 319 2 137 42 250 42 300 42 300 42 350 42 350 42 400 42 400 42 450 2 009 1 8272 012 1 8302 014 1 8322 017 1 835 45 250 45 300 45 300 45 350 45 350 45 400 45 400 45 450 2 167 1 9842 169 1 9872 172 1 9902 175 1 992 48 250 48 300 48 300 48 350 48 350 48 400 48 400 48 450 2 324 2 1422 327 2 1452 329 2 1472 332 2 150 42 500 42 550 42 450 42 500 42 550 42 600 42 600 42 650 2 022 1 840 2 020 1 837 2 025 1 8432 028 1 845 45 500 45 550 45 450 45 500 45 550 45 600 45 600 45 650 2 180 1 9982 177 1 995 2 182 2 0002 185 2 003 48 500 48 550 48 450 48 500 48 550 48 600 48 600 48 650 2 337 2 155 2 335 2 152 2 340 2 1582 343 2 160 42 750 42 800 42 650 42 700 42 700 42 750 42 800 42 850 2 035 1 853 2 030 1 8482 033 1 851 2 038 1 856 45 750 45 800 45 650 45 700 45 700 45 750 45 800 45 850 2 193 2 011 2 188 2 0052 190 2 008 2 196 2 013 48 750 48 800 48 650 48 700 48 700 48 750 48 800 48 850 2 350 2 168 2 345 2 1632 348 2 166 2 353 2 171 42 950 43 000 42 850 42 900 42 900 42 950 2 046 1 864 2 041 1 8582 043 1 861 45 950 46 000 45 850 45 900 45 900 45 950 2 203 2 021 2 198 2 0162 201 2 019 48 950 49 000 48 850 48 900 48 900 48 950 2 361 2 179 2 356 2 1732 358 2 176 43 000 43 050 43 050 43 100 43 100 43 150 2 049 1 8662 051 1 8692 054 1 872 46 000 46 050 46 050 46 100 46 100 46 150 2 206 2 0242 209 2 0262 211 2 029 49 000 49 050 49 050 49 100 49 100 49 150 2 364 2 1812 366 2 1842 369 2 187 43 200 43 250 43 150 43 200 2 059 1 8772 056 1 874 46 200 46 250 46 150 46 200 2 217 2 0342 214 2 032 49 200 49 250 49 150 49 200 2 374 2 1922 371 2 189 43 250 43 300 43 300 43 350 43 350 43 400 2 062 1 8792 064 1 8822 067 1 885 46 250 46 300 46 300 46 350 46 350 46 400 2 219 2 0372 222 2 0402 224 2 042 49 250 49 300 49 300 49 350 49 350 49 400 2 377 2 1942 379 2 1972 382 2 200 43 450 43 500 43 400 43 450 2 072 1 8902 070 1 887 46 450 46 500 46 400 46 450 2 230 2 0472 227 2 045 49 450 49 500 49 400 49 450 2 387 2 2052 385 2 202 43 500 43 550 43 550 43 600 43 600 43 650 2 075 1 8932 077 1 8952 080 1 898 46 500 46 550 46 550 46 600 46 600 46 650 2 232 2 0502 235 2 0532 238 2 055 49 500 49 550 49 550 49 600 49 600 49 650 2 390 2 2082 392 2 2102 395 2 213 43 700 43 750 43 650 43 700 2 085 1 9032 083 1 900 46 700 46 750 46 650 46 700 2 243 2 0612 240 2 058 49 700 49 750 49 650 49 700 2 400 2 2182 398 2 215 43 750 43 800 43 800 43 850 43 850 43 900 2 088 1 9062 091 1 9082 093 1 911 46 750 46 800 46 800 46 850 46 850 46 900 2 245 2 0632 248 2 0662 251 2 068 49 750 49 800 49 800 49 850 49 850 49 900 2 403 2 2212 406 2 2232 408 2 226 43 950 44 000 43 900 43 950 2 098 1 9162 096 1 914 46 950 47 000 46 900 46 950 2 256 2 0742 253 2 071 49 950 50 000 49 900 49 950 2 413 2 2312 411 2 229 44 000 44 050 44 050 44 100 44 100 44 150 2 101 1 9192 104 1 9212 106 1 924 47 000 47 050 47 050 47 100 47 100 47 150 2 259 2 0762 261 2 0792 264 2 082 50 000 50 050 50 050 50 100 50 100 50 150 2 416 2 2342 419 2 2362 421 2 239 44 200 44 250 44 150 44 200 44 250 44 300 44 300 44 350 2 112 1 9292 109 1 927 2 114 1 9322 117 1 935 47 200 47 250 47 150 47 200 47 250 47 300 47 300 47 350 2 269 2 0872 266 2 084 2 272 2 0892 274 2 092 50 200 50 250 50 150 50 200 50 250 50 300 50 300 50 350 2 427 2 244 2 424 2 242 2 429 2 2472 432 2 250 44 450 44 500 44 350 44 400 44 400 44 450 44 500 44 550 44 550 44 600 2 125 1 942 2 119 1 9372 122 1 940 2 127 1 9452 130 1 948 47 450 47 500 47 350 47 400 47 400 47 450 47 500 47 550 47 550 47 600 2 282 2 100 2 277 2 0952 280 2 097 2 285 2 1032 287 2 105 50 450 50 500 50 350 50 400 50 400 50 450 50 500 50 550 50 550 50 600 2 440 2 257 2 434 2 2522 437 2 255 2 442 2 2602 445 2 263 44 700 44 750 44 600 44 650 44 650 44 700 44 750 44 800 44 800 44 850 2 138 1 956 2 133 1 9502 135 1 953 2 140 1 9582 143 1 961 47 700 47 750 47 600 47 650 47 650 47 700 47 750 47 800 47 800 47 850 2 295 2 113 2 290 2 1082 293 2 110 2 298 2 116 2 301 2 118 50 700 50 750 50 600 50 650 50 650 50 700 50 750 50 800 50 800 50 850 2 453 2 271 2 448 2 2652 450 2 268 2 455 2 2732 458 2 276 44 950 45 000 44 850 44 900 44 900 44 950 2 151 1 969 2 146 1 9632 148 1 966 47 950 48 000 47 850 47 900 47 900 47 950 2 308 2 126 2 303 2 1212 306 2 124 50 950 51 000 50 850 50 900 50 900 50 950 2 466 2 284 2 461 2 2782 463 2 281 48 101 Enclose a copy of Form 1099 R 5 Oklahoma Pet Overpopulation Fund 511) You may still qualify to file for sales tax relief see the 6 000 6 050 6 050 6 100 6 100 6 150 125 61 127 62 129 63 9 000 9 050 9 050 9 100 9 100 9 150 264 136 266 137 269 139 12 000 12 050 12 050 12 100 12 100 12 150 421 248 424 250 426 252 6 200 6 250 6 150 6 200 133 65 131 64 9 200 9 250 9 150 9 200 274 142 271 140 12 200 12 250 12 150 12 200 432 256 429 254 6 250 6 300 6 300 6 350 6 350 6 400 135 66 137 67 139 68 9 250 9 300 9 300 9 350 9 350 9 400 277 143 279 145 282 146 12 250 12 300 12 300 12 350 12 350 12 400 434 259 437 261 439 264 6 450 6 500 6 400 6 450 143 70 141 69 9 450 9 500 9 400 9 450 287 149 285 148 12 450 12 500 12 400 12 450 445 269 442 266 6 500 6 550 6 550 6 600 6 600 6 650 145 71 147 72 149 73 9 500 9 550 9 550 9 600 9 600 9 650 290 151 292 152 295 154 12 500 12 550 12 550 12 600 12 600 12 650 447 271 450 274 453 276 6 700 6 750 6 650 6 700 153 75 151 74 9 700 9 750 9 650 9 700 300 157 298 155 12 700 12 750 12 650 12 700 458 281 455 279 6 750 6 800 6 800 6 850 6 850 6 900 155 76 157 77 159 78 9 750 9 800 9 800 9 850 9 850 9 900 303 158 306 160 308 162 12 750 12 800 12 800 12 850 12 850 12 900 460 284 463 286 466 289 6 950 7 000 6 900 6 950 163 80 161 79 9 950 10 000 9 900 9 950 313 166 311 164 12 950 13 000 12 900 12 950 471 294 468 291 6 Support of the Oklahoma National Guard 68 OS Sec 1219 and Rule 710:95 19 6 68 OS Sec 2357 101 and Rule 710:50 15 101 68 OS Sec 2357 25 and Rule 710:50 15 85 68 OS Sec 2357 301 & 2357 304 and Rule 710:50 15 109 68 OS Sec 2357 301 2357 302 and 2357 303 and Rule710:50 15 109 68 OS Sec 2357 34 2357 40 68 OS Sec 2357 4 and Rule 710:50 15 74 68 OS Sec 2357 60 2357 65 and Rule 710:50 15 86 68 OS Sec 2357 71 2357 76 and Rule 710:50 15 87 68 OS Sec 2385 7 and Rule 710:50 15 94 68 OS Sec 54006 and Rule 710:50 15 105 7 000 7 050 7 050 7 100 7 100 7 150 165 81 167 82 169 83 10 000 10 050 10 050 10 100 10 100 10 150 316 168 319 170 321 172 13 000 13 050 13 050 13 100 13 100 13 150 474 296 476 299 479 301 7 200 7 250 7 150 7 200 173 85 171 84 10 200 10 250 10 150 10 200 327 176 324 174 13 200 13 250 13 150 13 200 484 306 481 304 7 250 7 300 7 300 7 350 7 350 7 400 175 86 178 87 180 88 10 250 10 300 10 300 10 350 10 350 10 400 329 178 332 180 334 182 13 250 13 300 13 300 13 350 13 350 13 400 487 309 489 311 492 314 7 450 7 500 7 400 7 450 185 90 183 89 10 450 10 500 10 400 10 450 340 186 337 184 13 450 13 500 13 400 13 450 497 319 495 316 7 500 7 550 7 550 7 600 7 600 7 650 188 91 190 92 193 94 10 500 10 550 10 550 10 600 10 600 10 650 342 188 345 190 348 192 13 500 13 550 13 550 13 600 13 600 13 650 500 321 502 324 505 326 7 700 7 750 7 650 7 700 198 97 195 95 10 700 10 750 10 650 10 700 353 196 350 194 13 700 13 750 13 650 13 700 510 331 508 329 7 750 7 800 7 800 7 850 7 850 7 900 200 98 203 100 205 101 10 750 10 800 10 800 10 850 10 850 10 900 355 198 358 200 361 202 13 750 13 800 13 800 13 850 13 850 13 900 513 334 516 336 518 339 7 950 8 000 7 900 7 950 210 104 208 103 10 950 11 000 10 900 10 950 366 206 363 204 13 950 14 000 13 900 13 950 523 344 521 341 7 Oklahoma Leukemia and Lymphoma Fund 70% of the current year tax liability or 70% of your current year s tax liability or 78 000 78 050 78 050 78 100 78 100 78 150 3 886 3 7043 889 3 7063 891 3 709 81 000 81 050 81 050 81 100 81 100 81 150 4 044 3 8614 046 3 8644 049 3 867 84 000 84 050 84 050 84 100 84 100 84 150 4 201 4 0194 204 4 0214 206 4 024 78 200 78 250 78 150 78 200 3 897 3 7143 894 3 712 81 200 81 250 81 150 81 200 4 054 3 8724 051 3 869 84 200 84 250 84 150 84 200 4 212 4 0294 209 4 027 78 250 78 300 78 300 78 350 78 350 78 400 3 899 3 7173 902 3 7203 904 3 722 81 250 81 300 81 300 81 350 81 350 81 400 4 057 3 8744 059 3 8774 062 3 880 84 250 84 300 84 300 84 350 84 350 84 400 4 214 4 0324 217 4 0354 219 4 037 78 450 78 500 78 400 78 450 3 910 3 7273 907 3 725 81 450 81 500 81 400 81 450 4 067 3 8854 065 3 882 84 450 84 500 84 400 84 450 4 225 4 0424 222 4 040 78 500 78 550 78 550 78 600 78 600 78 650 3 912 3 7303 915 3 7333 918 3 735 81 500 81 550 81 550 81 600 81 600 81 650 4 070 3 8884 072 3 8904 075 3 893 84 500 84 550 84 550 84 600 84 600 84 650 4 227 4 0454 230 4 0484 233 4 050 78 700 78 750 78 650 78 700 3 923 3 7413 920 3 738 81 700 81 750 81 650 81 700 4 080 3 8984 078 3 895 84 700 84 750 84 650 84 700 4 238 4 0564 235 4 053 78 750 78 800 78 800 78 850 78 850 78 900 3 925 3 7433 928 3 7463 931 3 748 81 750 81 800 81 800 81 850 81 850 81 900 4 083 3 9014 086 3 9034 088 3 906 84 750 84 800 84 800 84 850 84 850 84 900 4 240 4 0584 243 4 0614 246 4 063 78 950 79 000 78 900 78 950 3 936 3 7543 933 3 751 81 950 82 000 81 900 81 950 4 093 3 911 4 091 3 909 84 950 85 000 84 900 84 950 4 251 4 0694 248 4 066 79 000 79 050 79 050 79 100 79 100 79 150 3 939 3 7563 941 3 7593 944 3 762 82 000 82 050 82 050 82 100 82 100 82 150 4 096 3 9144 099 3 9164 101 3 919 85 000 85 050 85 050 85 100 85 100 85 150 4 254 4 0714 256 4 0744 259 4 077 79 200 79 250 79 150 79 200 3 949 3 7673 946 3 764 82 200 82 250 82 150 82 200 4 107 3 9244 104 3 922 85 200 85 250 85 150 85 200 4 264 4 0824 261 4 079 79 250 79 300 79 300 79 350 79 350 79 400 3 952 3 7693 954 3 7723 957 3 775 82 250 82 300 82 300 82 350 82 350 82 400 4 109 3 9274 112 3 9304 114 3 932 85 250 85 300 85 300 85 350 85 350 85 400 4 267 4 0844 269 4 0874 272 4 090 79 450 79 500 79 400 79 450 3 962 3 7803 960 3 777 82 450 82 500 82 400 82 450 4 120 3 9374 117 3 935 85 450 85 500 85 400 85 450 4 277 4 0954 275 4 092 79 500 79 550 79 550 79 600 79 600 79 650 3 965 3 7833 967 3 7853 970 3 788 82 500 82 550 82 550 82 600 82 600 82 650 4 122 3 9404 125 3 9434 128 3 945 85 500 85 550 85 550 85 600 85 600 85 650 4 280 4 0984 282 4 1004 285 4 103 79 700 79 750 79 650 79 700 3 975 3 7933 973 3 790 82 700 82 750 82 650 82 700 4 133 3 9514 130 3 948 85 700 85 750 85 650 85 700 4 290 4 1084 288 4 105 79 750 79 800 79 800 79 850 79 850 79 900 3 978 3 7963 981 3 7983 983 3 801 82 750 82 800 82 800 82 850 82 850 82 900 4 135 3 9534 138 3 9564 141 3 958 85 750 85 800 85 800 85 850 85 850 85 900 4 293 4 111 4 296 4 113 4 298 4 116 79 950 80 000 79 900 79 950 3 988 3 8063 986 3 804 82 950 83 000 82 900 82 950 4 146 3 9644 143 3 961 85 950 86 000 85 900 85 950 4 303 4 1214 301 4 119 8 000 8 050 8 050 8 100 8 100 8 150 213 106 215 107 218 109 11 000 11 050 11 050 11 100 11 100 11 150 369 208 371 210 374 212 14 000 14 050 14 050 14 100 14 100 14 150 526 346 529 349 531 351 8 200 8 250 8 150 8 200 223 112 220 110 11 200 11 250 11 150 11 200 379 216 376 214 14 200 14 250 14 150 14 200 537 356 534 354 8 250 8 300 8 300 8 350 8 350 8 400 225 113 228 115 230 116 11 250 11 300 11 300 11 350 11 350 11 400 382 218 384 220 387 222 14 250 14 300 14 300 14 350 14 350 14 400 539 359 542 361 544 364 8 450 8 500 8 400 8 450 235 119 233 118 11 450 11 500 11 400 11 450 392 226 390 224 14 450 14 500 14 400 14 450 550 369 547 366 8 500 8 550 8 550 8 600 8 600 8 650 238 121 240 122 243 124 11 500 11 550 11 550 11 600 11 600 11 650 395 228 397 230 400 232 14 500 14 550 14 550 14 600 14 600 14 650 552 371 555 374 558 376 8 700 8 750 8 650 8 700 248 127 245 125 11 700 11 750 11 650 11 700 405 236 403 234 14 700 14 750 14 650 14 700 563 381 560 379 8 750 8 800 8 800 8 850 8 850 8 900 250 128 253 130 256 131 11 750 11 800 11 800 11 850 11 850 11 900 408 238 411 240 413 242 14 750 14 800 14 800 14 850 14 850 14 900 565 384 568 386 571 389 8 950 9 000 8 900 8 950 261 134 258 133 11 950 12 000 11 900 11 950 418 246 416 244 14 950 15 000 14 900 14 950 576 394 573 391 8 AdjustmentsEnter the total from Schedule 511 C line 8 See Schedule 511 C instructions on pages 17 18 8 Support of Programs for Regional Food Banks 80 000 80 050 80 050 80 100 80 100 80 150 3 991 3 8093 994 3 811 3 996 3 814 83 000 83 050 83 050 83 100 83 100 83 150 4 149 3 9664 151 3 9694 154 3 972 86 000 86 050 86 050 86 100 86 100 86 150 4 306 4 1244 309 4 1264 311 4 129 80 200 80 250 80 150 80 200 4 002 3 8193 999 3 817 83 200 83 250 83 150 83 200 4 159 3 9774 156 3 974 86 200 86 250 86 150 86 200 4 317 4 1344 314 4 132 80 250 80 300 80 300 80 350 80 350 80 400 4 004 3 8224 007 3 8254 009 3 827 83 250 83 300 83 300 83 350 83 350 83 400 4 162 3 9794 164 3 9824 167 3 985 86 250 86 300 86 300 86 350 86 350 86 400 4 319 4 1374 322 4 1404 324 4 142 80 450 80 500 80 400 80 450 4 015 3 8324 012 3 830 83 450 83 500 83 400 83 450 4 172 3 9904 170 3 987 86 450 86 500 86 400 86 450 4 330 4 1474 327 4 145 80 500 80 550 80 550 80 600 80 600 80 650 4 017 3 8354 020 3 8384 023 3 840 83 500 83 550 83 550 83 600 83 600 83 650 4 175 3 9934 177 3 9954 180 3 998 86 500 86 550 86 550 86 600 86 600 86 650 4 332 4 1504 335 4 1534 338 4 155 80 700 80 750 80 650 80 700 4 028 3 8464 025 3 843 83 700 83 750 83 650 83 700 4 185 4 0034 183 4 000 86 700 86 750 86 650 86 700 4 343 4 1614 340 4 158 80 750 80 800 80 800 80 850 80 850 80 900 4 030 3 8484 033 3 8514 036 3 853 83 750 83 800 83 800 83 850 83 850 83 900 4 188 4 0064 191 4 0084 193 4 011 86 750 86 800 86 800 86 850 86 850 86 900 4 345 4 1634 348 4 1664 351 4 168 80 950 81 000 80 900 80 950 4 041 3 8594 038 3 856 83 950 84 000 83 900 83 950 4 198 4 0164 196 4 014 86 950 87 000 86 900 86 950 4 356 4 1744 353 4 171 87 000 87 050 87 050 87 100 87 100 87 150 4 359 4 1764 361 4 1794 364 4 182 90 000 90 050 90 050 90 100 90 100 90 150 4 516 4 3344 519 4 3364 521 4 339 93 000 93 050 93 050 93 100 93 100 93 150 4 674 4 4914 676 4 4944 679 4 497 87 200 87 250 87 150 87 200 4 369 4 1874 366 4 184 90 200 90 250 90 150 90 200 4 527 4 3444 524 4 342 93 200 93 250 93 150 93 200 4 684 4 5024 681 4 499 87 250 87 300 87 300 87 350 87 350 87 400 4 372 4 1894 374 4 1924 377 4 195 90 250 90 300 90 300 90 350 90 350 90 400 4 529 4 3474 532 4 3504 534 4 352 93 250 93 300 93 300 93 350 93 350 93 400 4 687 4 5044 689 4 5074 692 4 510 87 450 87 500 87 400 87 450 4 382 4 2004 380 4 197 90 450 90 500 90 400 90 450 4 540 4 3574 537 4 355 93 450 93 500 93 400 93 450 4 697 4 5154 695 4 512 87 500 87 550 87 550 87 600 87 600 87 650 4 385 4 2034 387 4 2054 390 4 208 90 500 90 550 90 550 90 600 90 600 90 650 4 542 4 3604 545 4 3634 548 4 365 93 500 93 550 93 550 93 600 93 600 93 650 4 700 4 5184 702 4 5204 705 4 523 87 700 87 750 87 650 87 700 4 395 4 2134 393 4 210 90 700 90 750 90 650 90 700 4 553 4 3714 550 4 368 93 700 93 750 93 650 93 700 4 710 4 5284 708 4 525 87 750 87 800 87 800 87 850 87 850 87 900 4 398 4 2164 401 4 2184 403 4 221 90 750 90 800 90 800 90 850 90 850 90 900 4 555 4 3734 558 4 3764 561 4 378 93 750 93 800 93 800 93 850 93 850 93 900 4 713 4 5314 716 4 5334 718 4 536 87 950 88 000 87 900 87 950 4 408 4 2264 406 4 224 90 950 91 000 90 900 90 950 4 566 4 3844 563 4 381 93 950 94 000 93 900 93 950 4 723 4 5414 721 4 539 88 000 88 050 88 050 88 100 88 100 88 150 4 411 4 2294 414 4 2314 416 4 234 91 000 91 050 91 050 91 100 91 100 91 150 4 569 4 3864 571 4 3894 574 4 392 94 000 94 050 94 050 94 100 94 100 94 150 4 726 4 5444 729 4 5464 731 4 549 88 200 88 250 88 150 88 200 4 422 4 2394 419 4 237 91 200 91 250 91 150 91 200 4 579 4 3974 576 4 394 94 200 94 250 94 150 94 200 4 737 4 5544 734 4 552 88 250 88 300 88 300 88 350 88 350 88 400 4 424 4 2424 427 4 2454 429 4 247 91 250 91 300 91 300 91 350 91 350 91 400 4 582 4 3994 584 4 4024 587 4 405 94 250 94 300 94 300 94 350 94 350 94 400 4 739 4 5574 742 4 5604 744 4 562 88 450 88 500 88 400 88 450 4 435 4 2524 432 4 250 91 450 91 500 91 400 91 450 4 592 4 4104 590 4 407 94 450 94 500 94 400 94 450 4 750 4 5674 747 4 565 88 500 88 550 88 550 88 600 88 600 88 650 88 650 88 700 4 437 4 2554 440 4 2584 443 4 2604 445 4 263 91 500 91 550 91 550 91 600 91 600 91 650 91 650 91 700 4 595 4 4134 597 4 4154 600 4 4184 603 4 420 94 500 94 550 94 550 94 600 94 600 94 650 94 650 94 700 4 752 4 5704 755 4 5734 758 4 5754 760 4 578 88 750 88 800 88 700 88 750 88 800 88 850 4 450 4 2684 448 4 266 4 453 4 271 91 750 91 800 91 700 91 750 91 800 91 850 4 608 4 426 4 605 4 423 4 611 4 428 94 750 94 800 94 700 94 750 94 800 94 850 4 765 4 583 4 763 4 581 4 768 4 586 88 950 89 000 88 850 88 900 88 900 88 950 4 461 4 279 4 456 4 2734 458 4 276 91 950 92 000 91 850 91 900 91 900 91 950 4 618 4 436 4 613 4 4314 616 4 434 94 950 95 000 94 850 94 900 94 900 94 950 4 776 4 594 4 771 4 5884 773 4 591 89 000 89 050 89 050 89 100 89 100 89 150 4 464 4 2814 466 4 2844 469 4 287 92 000 92 050 92 050 92 100 92 100 92 150 4 621 4 4394 624 4 4414 626 4 444 95 000 95 050 95 050 95 100 95 100 95 150 4 779 4 5964 781 4 5994 784 4 602 89 200 89 250 89 150 89 200 4 474 4 2924 471 4 289 92 200 92 250 92 150 92 200 4 632 4 4494 629 4 447 95 200 95 250 95 150 95 200 4 789 4 6074 786 4 604 89 250 89 300 89 300 89 350 89 350 89 400 4 477 4 2944 479 4 2974 482 4 300 92 250 92 300 92 300 92 350 92 350 92 400 4 634 4 4524 637 4 4554 639 4 457 95 250 95 300 95 300 95 350 95 350 95 400 4 792 4 6094 794 4 6124 797 4 615 89 450 89 500 89 400 89 450 4 487 4 3054 485 4 302 92 450 92 500 92 400 92 450 4 645 4 4624 642 4 460 95 450 95 500 95 400 95 450 4 802 4 6204 800 4 617 89 500 89 550 89 550 89 600 89 600 89 650 4 490 4 3084 492 4 3104 495 4 313 92 500 92 550 92 550 92 600 92 600 92 650 4 647 4 4654 650 4 4684 653 4 470 95 500 95 550 95 550 95 600 95 600 95 650 4 805 4 6234 807 4 6254 810 4 628 89 700 89 750 89 650 89 700 4 500 4 3184 498 4 315 92 700 92 750 92 650 92 700 4 658 4 4764 655 4 473 95 700 95 750 95 650 95 700 4 815 4 6334 813 4 630 89 750 89 800 89 800 89 850 89 850 89 900 4 503 4 3214 506 4 3234 508 4 326 92 750 92 800 92 800 92 850 92 850 92 900 4 660 4 4784 663 4 4814 666 4 483 95 750 95 800 95 800 95 850 95 850 95 900 4 818 4 6364 821 4 6384 823 4 641 89 950 90 000 89 900 89 950 4 513 4 3314 511 4 329 92 950 93 000 92 900 92 950 4 671 4 4894 668 4 486 95 950 96 000 95 900 95 950 4 828 4 6464 826 4 644 9 Support of Folds of Honor Scholarship Program 90% of the tax liability must be paid by the original due dateof the return to avoid penalty charges for late payment Inter est will be charged from the original due date of the return A copy of the trust deed or other legal document which de scribes the real estate upon which you maintained your principalplace of residence and which was an Indian allotment restricted or held in trust by the United States during the tax year If yourname does not appear on the deed or other document provideproof of residence on such property; and A copy of the trust deed or other legal document whichdescribes the real estate upon which you were employed orperformed work or received income and which was held by theUnited States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the taxyear Also a copy of employment or payroll records which showyou are employed on that Indian country or an explanation ofyour work on Indian country; and A copy of your tribal membership card or certification by yourtribe as to your tribal membership during the tax year; and A debit card or direct deposit are not your only options toreceive your refund If timely filing you may have any amount ofoverpayment applied to your next year s estimated tax Refunds applied to the following year s Oklahoma estimated income tax (at the taxpayer s request) may not be adjusted after the originaldue date of the return A donation may be made from your tax refund to the following: a Federal return? 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 file a claim for the sales tax relief A person convicted of a felony shall not be permitted to file 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 A schedule must be enclosed showing the type ofinvestment(s) the date placed in service and the cost If thetotal exclusion available is not used a copy of the schedule mustbe enclosed in the carryover year and show the total exclusionavailable the amount previously used and amount available inthe carryover year If the exclusion is through a Partnership orS corporation the schedule must also include the Partnership sor S corporation s name Federal ID number and your pro ratashare of the exclusion A valid extension of time in which to file your Federal return A1 Interest on U S Government Obligations A2 Social Security A3 Federal Civil Service Retirement in Lieu of Social Security A5 Oklahoma Government or Federal Civil Service A7 U S Railroad Retirement Board Benefits All qualified U S Railroad Retirement Board benefits that areincluded in the Federal Adjusted Gross Income may be excluded Activating your card is easy just call 1 888 929 2460 Only you have the information to do it Detailed information oncard activation along with all the information you need foryour Oklahoma Tax Refund debit card will be included with your card Additions Enter the total from Schedule 511 B line 9 See Schedule 511 B instructions on pages 15 16 Adjusted Gross Income (To be eligible you must have retirement Adjusted Gross Income from line 1 by 0 056% After filing if you have any questions regarding your refund please contact us at (405) 521 3160 The in state toll free num ber is (800) 522 8165 After filing if you have questions regarding the status of your refund please call (405) 521 3160 The in state toll free number is (800) 522 8165 Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facilities may ex clude 15% of their investment in a new or expanded agriculturalcommodity processing facility located within Oklahoma (68 OSSec 2358) Agricultural commodity processing facility meansbuildings structures fixtures and improvements used or operatedprimarily for the processing or production of agricultural commod ities to marketable products The investment is deemed madewhen the property is placed in service Under no circumstancesshall this exclusion lower your taxable income below zero In theevent the exclusion does exceed income any unused portionmay be carried over for a period not to exceed six years All information to support your claim for refund must be enclosedwith your return allocated between the resident s and nonresident s returns Allowable deductions not included in (1) through (6): Enter anyallowable Oklahoma deductions from Federal Adjusted Gross In come to arrive at Oklahoma Adjusted Gross Income that were notpreviously claimed under this heading Miscellaneous: Other Subtractions Specify type of subtraction and Oklahoma Statuteauthorizing the subtraction Enclose a detailed explanation and verifying documents Amended Returns 6 Amount to be Refunded If you do not choose direct deposit you will be issued a debitcard See All About Refunds on page 5 for more information amounts to the nearest dollar Amounts withdrawn from a Health Savings Account for anypurpose other than those described in 36 OS Sec 6060 17 andwhich are included in your Federal adjusted gross income aresubject to an additional 10% tax Add the additional 10% tax toyour tax from the tax table* and enter a 2 in the box An amended return cannot be filed to claim this credit after the due date The claim must be filed on or before the due date including extensions An election may be made to forego the carryback period Awritten statement of the election must be part of the originaltimely filed Oklahoma loss year return However if you filed yourreturn on time without making the election you may still make theelection on an amended return filed 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 An individual who makes a non qualified withdrawal of con tributions for which a deduction was taken in tax year 2005 orlater such non qualified withdrawal and any earnings thereonare included in income If any of the earnings have already beenincluded in your Federal adjusted gross income do not includethose earnings again on this line An NOL resulting from a farming loss may be carried back inaccordance with and to the extent of IRC Section 172(b)(G) However the amount of the NOL carryback shall not exceed thelesser of: $60 000 or the loss properly shown on the FederalSchedule F reduced by half of the income from all other sourcesother than reflected on Schedule F You can choose to treat the NOL as if it were not a farming loss If you make this choice thecarryback period will be determined by reference to IRC Section 172 and the amount of the NOL carryback will not be limited 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 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 fixed and permanent home It is the place you intend to ness assignment educational leave or military assignment) A domicile once established remains until a new one is adopted and county sales tax rate you can either: and form are printed on recycled papers and Instructions and OklahomaDream 529 account(s)Each individual may deduct contributions made to accountsestablished 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 OklahomaDream529 accounts plus any contributions to such accounts for priortax years after December 31 2004 which were not deducted If arollover* or non qualified withdrawal is taken within the same taxyear as a contribution is made the deduction for such contribu tion must be reduced by the amount of the rollover or non qual ified withdrawal In no event can this deduction exceed $10 000($20 000 on a joint return) per tax year Any amount of a contribu tion that is not deducted in the year for which the contribution ismade may be carried forward as a deduction from income for thesucceeding five years If a rollover* or non qualified withdrawalis taken during the carryover period the tax deduction otherwiseavailable must be reduced by the amount of the rollover or non qualified withdrawal Deductions may be taken for contributionsand rollovers made during a taxable year and up to April 15 ofthe succeeding year or the due date of a taxpayer s state income tax return excluding extensions whichever is later A deductionfor the same contributions may not be taken for two different tax years Enclose proof of your contribution including the name ofthe beneficiary and the account number and sacrifice If you are not receiving a refund you may still donate Mail and the distribution of earnings from a Roth IRA Note: Do not include income deferred for Federal Income Tax purposes for example: tax annuity or trust or simplified employee pension under IRC Sec Any other evidence which you believe supports your claim thatyou meet all of the criteria for exemption from income tax are responsible for paying use tax on their out of state purchases as Court Appointed Special Advocates Asks simple questions puts your answers on the right forms Assault Services At But At But At least But less than $12 000 automatically extends the due date of your Oklahoma return if no available at B1 State and Municipal Bond Interest Bank of Oklahoma and the Community Food Bank of Eastern Oklahoma(Oklahoma Food Banks) The Oklahoma Food Banks are the largesthunger relief organizations in the state distributing food to charitable and faith based feeding programs throughout all 77 counties in Oklahoma Your donation will be used to help provide food to the more than 500 000 Oklahomans at risk of hunger on a daily basis If you are not receivinga refund you may still donate by mailing your contribution to: Oklahoma Department of Human Services Revenue Processing Unit Re: Programsfor OK Food Banks P O Box 248893 Oklahoma City OK 73124 be entered on this line Enter in the box the number that corre sponds with the credit to which you are entitled If you qualify formore than one type of credit enter 99 in the box See below fora list of the credits available on Form 511CR You can obtain this form from our website at www tax ok gov be expended by the Office of the Attorney General for the purpose of Be sure to enclose copies of your Form(s) W 2 1099 or other withholding statement with your return Enclose all Federal schedules as required Be sure to sign and date the return If you are filing a joint return both you and your spouse need to sign Blind: An additional exemption may be claimed for each taxpayer Bonus or Add Back of Excess Federal DepletionUpon the expiration of the lease depletion claimed must berestored to income in the case of non producing properties Enterdepletion claimed on a lease bonus if no income was receivedfrom the property due to its lease expiration A complete scheduleby property must be furnished both the resident and the nonresident boxes that apply to you Next total the boxes Then do the same Business Activity Tax Credit by counties pursuant to 19 OS Sec 951 the Uniform Retirement by the extension Enclose a copy of the extension C6 Contributions to Oklahoma 529 College Savings Plan calculation of the amount due on items that cost less celebration of Tulsa s and Oklahoma s musical heritage You may also Chart A: Federal Filing Requirements for Most People Chart B: Federal Filing Requirements for Children and Other Dependents To use this chart first find your filing status Then read across to find your age at the end of 2012 You must file a return if your gross income was at least the amount shown in the last column If your Filing Status Is And your Age Is* And if your Gross Income Is ** Single Under 65 $ 9 750 65 or older $11 200 Married Filing Joint*** Both under 65 $19 500 One 65 or older $20 650 Both 65 or older $21 800 Married Filing Separate Any age $ 3 800 Head of Household Under 65 $12 500 65 or older $13 950 Qualifying Widow(er) Under 65 $15 700 with a Dependent Child 65 or older $16 850 single dependentsWere you either age 65 or older or blind? No You must file a return if any of the following apply Your unearned income was over $950 Your earned income was over $5 950 The total of your gross income was more than the larger of: $950 or Your earned income (up to $5 650) plus $300 Yes You must file a return if any of the following apply Your unearned income was over $2 400 ($3 850 if 65 or older and blind) Your earned income was over $7 400 ($8 850 if 65 or older and blind) Your gross income was more than the larger of: $2 400 ($3 850 if 65 or older and blind) or Your earned income (up to $5 650) plus $1 750 ($3 500 if 65 or older and blind) married dependentsWere you either age 65 or older or blind? No You must file a return if any of the following apply Your gross income was at least $5 and your spouse files a separate return and itemizes deductions Your unearned income was over $950 Your earned income was over $5 950 The total of your gross income was more than the larger of: $950 or Your earned income (up to $5 650) plus $300 Yes You must file a return if any of the following apply Your gross income was at least $5 and your spouse files a separate return and itemizes deductions Your unearned income was over $2 100 ($3 250 if 65 or older and blind) Your earned income was over $7 100 ($8 250 if 65 or older and blind) Your gross income was more than the Child Care/Child Tax CreditComplete line 15 unless your Oklahoma Adjusted Gross Income(Form 511 line 7) is less than your Federal Adjusted GrossIncome (Form 511 line 1) If your Oklahoma Adjusted Gross In come is less than your Federal Adjusted Gross Income completeSchedule 511 E to determine the amount to enter on line 15 Child Care/Child Tax CreditIf your Federal Adjusted Gross Income is $100 000 or less andyou are allowed either a credit for child care expenses or the childtax credit on your Federal return you are allowed a credit againstyour Oklahoma tax Your Oklahoma credit is the greater of: Claim for Credit/Refund of Sales Tax Coal Credit 68 OS Sec 2357 11 and Rule 710:50 15 76 Common Abbreviations Found in this Packet Competitive Livestock Show Award: You may deduct any pay ment of less than $600 received as an award for participation in acompetitive livestock show event if such award is included in yourFederal Adjusted Gross Income You must be able to substanti ate this deduction upon request Complete line 1 Enter the amount of your gross income subject to the Federal filing requirement In most cases this will be the same as your Federal Adjusted Gross Income (Do not complete lines 2 19 ) Complete line 1 Enter the amount of your gross incomesubject to the Federal filing requirement In most cases this willbe the same as your Federal Adjusted Gross Income (Do notcomplete lines 2 19) Complete lines 20 through 40 that are applicable to you Complete lines 20 through 40 that are applicable toyou If you qualify for the Federal earned income credit youqualify for the Oklahoma earned income credit Enter 5% ofthe Federal earned income credit on Form 511 line 28 (do notcomplete Schedule 511 F) Complete Schedule 511 D if you have out of state income(Form 511 line 4) Complete Schedule 511 E if your Oklahoma AGI (Form 511 line7) is less than your Federal AGI (Form 511 line 1) Your Okla homa child care/child tax credit must be prorated Complete Schedule 511 F if your Oklahoma AGI (Form 511 line7) is less than your Federal AGI (Form 511 line 1) Your Okla homa earned income credit must be prorated Contact Information and Assistance 19 continued on page 18 Contributions made to and interest earned from an OklahomaHealth Savings Account established in this state pursuant to36 OS Sec 6060 14 through 6060 18 shall be exempt fromtaxation A statement of the contributions made to and interestearned on the account must be provided by the trustee of theplan and enclosed as part of the filed return This is not on yourW 2 Enclose a copy of your Federal return Contributions must be made to Oklahoma 529 College SavingsPlan or OklahomaDream 529 account(s) Contributions made toanother state s college savings plans the Coverdell EducationSavings Account or transfers from one Oklahoma 529 CollegeSavings Plan or OklahomaDream 529 account to another maynot be deducted Contributions to Oklahoma 529 College Savings Plan and Cost of Complying with Sulfur Regulations: If a qualified refineryelected to allocate all or a portion of the cost of complying withsulfur regulations to its owners enter the portion of such costallocated to you Enclose a copy of the written notice receivedfrom the refinery indicating the amount of the allocation Suchnotice should include the company s name and Federal ID number Credit for Biomedical Research Contribution 68 OS Sec 2357 45 and Rule 710:50 15 113 Credit for Breeders of Specially Trained Canines68 OS Sec 2357 203 and Rule 710:50 15 97 Credit for Cancer Research Contribution 68 OS Sec 2357 45 and Rule 710:50 15 113 Credit for Commercial Space Industries68 OS Sec 2357 13 Credit for Employees in the Aerospace Sector Credit for Employers Providing Child Care Programs68 OS Sec 2357 26 and Rule 710:50 15 91 Credit for Energy Assistance Fund Contribution68 OS Sec 2357 6 Credit for Entities in the Business of ProvidingChild Care Services 68 OS Sec 2357 27 Credit for Financial Institutions Making Loans underthe Rural Economic Development Loan Act68 OS Sec 2370 1 Credit for Food Service Establishments that Pay forHepatitis A Vaccination for their Employees68 OS Sec 2357 33 Credit for Hazardous Waste Disposal27A OS Sec 2 11 303 and Rule 710:50 15 75 Credit for Investment in a Clean Burning Motor Vehicle FuelProperty or Investment in Qualified Electric Motor VehicleProperty68 OS Sec 2357 22 and Rule 710:50 15 81 Credit for Manufacturers of Electric Vehicles 68 OS Sec 2357 402 and Rule 710:50 15 112 Credit for Manufacturers of Small Wind Turbines 68 OS Sec 2357 32B and Rule 710:50 15 92 Credit for Modification Expenses Paid for an Injured Employee68 OS Sec 2357 47 and Rule 710:50 15 107 Credit for Property Tax Relief Any person 65 years of age or older or any totally disabled per son who is head of a household a resident of and domiciled in this state during the entire preceding calendar year and whose gross household income for such year does not exceed $12 000 may file a claim for property tax relief on the amount of property taxes paid on the household they occupied during the preceding calendar year The credit may not exceed $200 Claim must be made on Form 538 H Credit for Qualified Biodiesel Facilities68 OS Sec 2357 67 and Rule 710:50 15 98 Credit for Qualified Ethanol Facilities68 OS Sec 2357 66 and Rule 710:50 15 106 Credit for Qualified Recycling Facility68 OS Sec 2357 59 and Rule 710:50 15 84 Credit for Qualified Rehabilitation Expenditures68 OS Sec 2357 41 and Rule 710:50 15 108 Credit for Railroad Modernization 68 OS Sec 2357 104 and Rule 710:50 15 103 Credit for the Construction of Energy Efficient Homes68 OS Sec 2357 46 and Rule 710:50 15 104 Credit for Tourism Development or Qualified Media Produc Credit for Wages Paid to an Injured Employee68 OS Sec 2357 47 and Rule 710:50 15 107 credit see the next section Not Required to File for further Daytime Phone(optional) deductible contributions to a 401K or to a traditional IRA This income will be included when distributed and taxed on your Federal return 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 orbone marrow The deduction is allowed only one time and maybe claimed only for unreimbursed expenses that are incurred byyou and related to the organ donation of you or your dependent The deduction may only be claimed in the taxable year in whichthe transplant occurs Enclose a detailed schedule of expenses claimed Deductions 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 Dinstead of line 10 Delinquent Penalty and InterestAfter the original due date of the return compute 5% penalty onthe income tax due (line 35 minus lines 20 and 21) Computeinterest on the income tax due at 1 25% per month from the origi nal due date of the return An extension does not extend the date for payment of tax departments in Oklahoma Your donation will be used to provide grants to volunteer fire departments in this state for the purpose of purchasing bun ker gear wildland gear and other protective clothing If you are not receiv ing a refund you may still donate Mail your contribution to: OklahomaState Fire Marshal Attn: Volunteer Fire Department Fund 2401 NW 23rd Street Suite 4 Oklahoma City OK 73107 Dependents: Dependents: If claiming dependents please enter the same Deposit or cash your debit card free at banks or financial Depreciation Adjustment for Swine or Poultry Producers: Individuals who are swine or poultry producers may deductdepreciation on an accelerated basis for new construction orexpansion costs The same depreciation method elected for Fed eral income tax purposes will be used except the assets will bedeemed to have a 7 year life Any depreciation deduction allow able is the amount so computed minus the Federal depreciationclaimed Enclose a copy of the Federal depreciation scheduleand a computation of the accelerated Oklahoma depreciation Descriptions of the organizations and the addresses to mail a do nation if you are not receiving a refund are shown on Schedule511 G: Information detection public education and research Your donation will be placed in a fund to be used for the purpose of funding programs toincrease knowledge of breast and cervical cancer risk and preventionand provide mammograms pap tests and biopsies for low income women If you are not receiving a refund you may still donate Mailyour contribution to: Oklahoma State Department of Health Breastand Cervical Cancer Revolving Fund 1000 NE 10th Street Okla homa City OK 73152 Determining Your Filing Requirement Determining Your Filing Requirement 3 Did you have any Oklahoma withholding make Oklahomaestimated tax payments or claim earned income credit? Did you have sufficient gross income to require you to file Direct Deposit Information 32 directly into your bank account you will receive a debit card Discharge of Indebtedness for Farmers: An individual engagedin production of agriculture may exclude income resulting fromthe discharge of indebtedness incurred to finance the productionof agricultural products Enclose Federal Schedule F and Form 1099 C or other substantiating documentation Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511 Do not enclose any correspondence other than those docu ments and schedules required for your return do not file an Oklahoma income tax return (Form 511) Do not staple documentation to this form To attach items please use a paper clip Mailing Address for this form: P O Box 26800 Oklahoma City OK 73126 0800 Paid Preparer s PTIN Do not staple your return Use a paper clip if necessary Does the math for you Donations Schedule 511 G provides you with the opportunity to make afinancial gift from your refund to a variety of Oklahoma organiza tions Please note that this reduces your refund if you chooseto donate The donation will be forwarded to the appropriateagency See Schedule 511 G for more information Donations to the Public School Classroom Support Revolving Fund willbe used by the State Board of Education to provide one or more grantsannually to public school classroom teachers Grants will be used by theclassroom teacher for supplies materials or equipment for the class orclasses taught by the teacher Grant applications will be considered on astatewide competitive basis You may also mail a donation to: Oklahoma Dry Fire Hydrant Credit68 OS Sec 2357 102 and Rule 710:50 15 99 Due Date 4 Each individual may exclude 100% of their retirement benefitsreceived from the Federal Civil Service Retirement System(CSRS) including survivor benefits paid in lieu of Social Securityto the extent such benefits are included in the Federal AdjustedGross Income Enter your Retirement Claim Number from yourForm CSA 1099 R or CSF 1099 R in the box on Schedule 511 A line 3 Enclose a copy of Form CSA 1099 R or CSF 1099 R withyour return To be eligible such 1099 R must be in your name Each individual may exclude their retirement benefits up to Earned Income Credit Complete line 28 unless your Oklahoma adjusted gross income(Form 511 line 7) is less than your Federal adjusted grossincome (Form 511 line 1) If your Oklahoma adjusted gross in come is less than your Federal adjusted gross income completeSchedule 511 F* to determine the amount to enter on line 28 Earned Income Credit You are allowed a credit equal to 5% of the earned income creditallowed on your Federal return The credit must be prorated onthe ratio of Oklahoma AGI to Federal AGI Enclose a copy of your Federal return Eastern Red Cedar Revolving Fund Eastern Red Cedar Revolving FundA donation to this fund may be made on a tax due return Forinformation regarding this fund see Schedule 511 G: Information Emergency Medical Personnel Death Benefit exclusion: The$5 000 death benefit provided for in 63 OS Sec 1 2505 1 paidto the designated beneficiary of an emergency medical techni cian or a registered emergency medical responder whose deathis a result of their official duties performed in the line of duty isexempt Deduct the $5 000 death benefit if such death benefit isincluded in your Federal Adjusted Gross Income Enclose a copy of your Federal return and if applicable the Federal child care credit schedule Enclose a copy of your Federal return and if applicable theFederal Child Care Credit schedule Enclose a copy of your Federal Schedule A ) Enclose a schedule of all municipal interest received by sourceand amount If the income is from a mutual fund which invests in state and local government obligations enclose documentation from the mutual fund to substantiate the percentage of incomederived from obligations exempt from Oklahoma tax Enclose Form 506 Enclose Form 511 BAT Enclose Form 520 Enclose Form 526 A Enclose Form 527 A Enclose Form 561 and a copy of your Federal Schedule D Enclose Form 562 Enclose Form 563 Enclose Form 564 Enclose Form 565 Enclose the Council on Firefighter Training s Form Enclose W 2s 1099s or other withholding statements to sub stantiate withholding Enforcement Retirement System the Oklahoma Firefighters Pen Enter any additions not previously claimed Enclose a statement Enter the number 1 if the following applies: Enter the number 1 if the following applies: Enter the number 10 if the following applies: Enter the number 11 if the following applies: Enter the number 2 if the following applies: Enter the number 2 if the following applies: Enter the number 3 if the following applies: Enter the number 4 if the following applies: Enter the number 4 if the following applies: Enter the number 5 if the following applies: Enter the number 5 if the following applies: Enter the number 6 if the following applies: Enter the number 7 if the following applies: Enter the number 8 if the following applies: Enter the number 9 if the following applies: Enter the number 99 if the following applies: Enter the percentage from the above calculation here (do not enter more than 100%) 3 Enter your account number The account number can be up to 17 characters (both numbers andletters) Include hyphens but omit spaces and special symbols Enter the number from left to rightand leave any unused boxes blank On the sample check shown below the account number is2020268620 Enter your pro rata share of such add back Include your pass Enter your social security number If you file married filing joint If a taxpayer died before filing a return the executor administra please enter your spouse s social security number in the spacetor or surviving spouse may have to file a return for the decedent eral Adjusted Gross Income For any individual who claims the Estimated Income Tax 5 Estimated payments can be made through the OTC website bye check or credit card Visit the Online Services section at www tax ok gov estimated tax interest on this line (line 38) and reduce theamount you are applying to estimated tax (line 31) or your refund(line 34) by that same amount (but not less than zero) You will beusing your overpayment to pay your underpayment of estimatedtax interest Do not enclose a payment unless you still have abalance due after applying all of your overpayment estimated tax payments or qualify for Oklahoma earned income credit Every nonresident with gross income from Oklahoma sources of $1 000 or more is required to file an Oklahoma income tax return Use Form 511NR Every Oklahoma resident who has sufficient gross income to require the filing of a Federal income tax return is required to file an Oklahoma return regardless of the source of income Every part year resident during the period of residency has the Every sole proprietor or farmer except single member limited liability companies (LLCs) doing business in Oklahoma is re quired to file a Form 511 BAT All LLCs including those that are disregarded entities for Federal income tax purposes are now required to file Form BT 190 If filing a joint income tax return and both spouses are doing business in Oklahoma complete only one Form 511 BAT Example: Examples of items that are subject to sales tax include books compact discs computer equipment computer software elec tronics clothing appliances furniture sporting goods and jewel ry When an out of state retailer does not collect Oklahoma salestax the responsibility of paying the tax falls on the purchaser Exceptions: excluded on Schedule 511 A line 3 exclusions for government retirees on Schedule 511 A line 5 Exempt Tribal Income (continued) Exempt Tribal IncomeIf the tribal member s principal residence is on Indian country asdefined in 18 U S C Section 1151 the income earned on Indian country may be deducted Legally acknowledged Indian countrymust be within the jurisdiction of the tribe of which he or she is amember All claimants must provide sufficient information to sup port that these requirements have been satisfied Exemption Terms Exemptions and DependentsOklahoma allows $1 000 for each exemption claimed on the topof the return ExemptionsComplete line 11 unless you have out of state income (Form 511 line 4) If you have out of state income complete Schedule 511 Dinstead of line 11 Expenses Incurred to Provide Child Care ProgramsEmployers incurring expenses to provide accredited child care pro grams for children of their employees may be allowed a credit If the credit is allowed the eligible expenses upon which the creditis based must be added back to arrive at Oklahoma taxable income See Form 511CR line 12 for the credit Enclose a schedule of eligible expenses and the computation of the credit Extensions 6 Eye Safety Program Your donation will be used by the State Department of Health to establish a sports eye safety grant program for the purchaseand distribution of sports eye safety programs and materials to Okla homa classrooms and sports eye safety protective wear to children age18 and under Monies will also be used to explore opportunities to utilize Fast Safe & Secure Federal earned income credit 1 Federal Net Operating LossEnter carryover(s) included on Federal Form 1040 See Net Op erating Loss section on page 5 Also see Schedule 511 A line 9 File and Pay Today! File as if both the resident and the nonresident civilian were Oklahoma residents on Form 511 Use the married filing joint filing status and report all income A tax credit (Form 511TX) may be used to claim credit for taxes paid to another state if applicable A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only File as Oklahoma married filing separate The Oklahoma resident filing a joint Federal return with a nonresident civilian spouse may file an Oklahoma return as married filing separate The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions If the nonresident civilian also has an Oklahoma filing requirement he/she will file on Form 511NR using married filing separate rates and reporting his/her income and deductions Form 574 Allocation of Income and Deductions must be filed with the return(s) You can obtain this form from our website atwww tax ok gov File your return by April 15 2013 See page 4 for information regarding extended due date for electronically filed returns Filing date: Filing instructions and due date: Fill out the routing number The routing number must be nine digits If the first two digits are not 01through 12 or 21 through 32 the direct deposit will be rejected and the refund will be mailed instead Using the sample check shown below the routing number is 120120012 Fill out the top portion of the Form 511 according to the Top of Form Instructions on pages 6 and 7 Be sure and placean X in the box Not Required to File Film or Music Project Credit Finish the top portion of the return by completing the Exemp tions section (part G on the diagram on page 6) Follow the steps below to determine if you (or your spouse) are eligible to claim the Sales Tax Relief/Credit for Abused or Neglected Children For additional information see the for example: nontaxable sources of income on your W 2 (such as a dependent care reimbursement account) military housing assistance for filing options For information on setting up an Oklahoma 529College Savings Plan visit the following website:www ok4saving org or call (877) 654 7284 Forinformation on setting up an OklahomaDream 529 ac count contact your financial advisor For information regarding electronic payment methods please visit our website at www tax ok gov For information regarding who is required to make estimated tax payments refer to page 5 Estimated Income Tax Payment with Extension If you filed Oklahoma extension Form 504 for 2012 enter any amount you paid with that form for profit organization that transports Oklahoma World War II veterans to For tax years 2001 2007 and tax years 2009 and subsequent the years to which an NOL may be carried shall be determinedsolely by reference to IRC Section 172 For tax year 2008 theyears to which an NOL may be carried back shall be limited to two years for the Oklahoma earned income credit Enter 5% of the Federal earned income credit on Form 511 line 28 (do not complete schedule 511 F) For the Oklahoma option for computing depletion see the instruc tions for Schedule 511 A line 8 A complete schedule by propertymust be furnished for use in Oklahoma for your spouse if applicable Form 511 as follows: Form 511: Oklahoma resident income tax return Form 511: Select Line Instructions 8 12 Form 538 S Instructions Free File is e file only better since it s free for qualifying taxpayers from the following: the civil service of the United States* the Gains from the Sale of Exempt Government Obligations Gas Used in Manufacturing68 OS Sec 2357(C) Generally to claim a refund your amended return must be filedwithin three years from the date tax penalty and interest was paid For most taxpayers the three year period begins on the original duedate of the Oklahoma tax return Estimated tax and withholdings aredeemed paid on the original due date (excluding extensions) government as having a service connected disability shall constitute proof Guard and their families Donations will be placed in the Income Tax Checkoff Revolving Fund for the Support of the Oklahoma National Guard Relief Program Monies to assist Oklahoma National Guardmembers and their families with approved hardship expenses will be ex pended by the Military Department If you are not receiving a refund youmay still donate Please mail your contribution to: Operation HomefrontTask Force 3501 Military Circle Oklahoma City OK 73111 4398 Head of household return with line 1 equal to $19 000 or less Help stimulate rural development improve public health and enhancewildlife habitat by donating to the Eastern Red Cedar Revolving Fund The Fund was established to promote the harvesting and utilization ofeastern red cedar trees and to promote the marketing research and edu cation efforts concerning the tree and eastern red cedar products Monies donated may be expended by the State Board of Agriculture as directed by the Eastern Red Cedar Registry Board You can also mail a contribu tion to: Eastern Red Cedar Revolving Fund Oklahoma Department ofAgriculture Food and Forestry 2800 North Lincoln Boulevard Oklahoma City OK 73105 Historic Greenwood District Music Festival Fund Historical Battle Sites: There shall be a deduction limited to 50% of the capital gain if you sell to the State of Oklahoma anyreal property which was the site of a historic battle during thenineteenth century and has been designated a National HistoricLandmark (68 OS Sec 2357 24) Household means any house dwelling or other type of living quarters How to Contact the Oklahoma Tax Commission If a qualified Oklahoma refinery of which you are a partner orshareholder elected to expense the cost of qualified refineryproperty such property is fully depreciated for Oklahoma pur poses For Oklahoma purposes no depreciation expense can betaken for this tax year on such property Enter your pro rata shareof such depreciation Include the partnership s or corporation sname and ID Number 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 2012 but before this tax form was filed 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 If an individual elects to take a rollover on a contribution within one year of the date of the contribution for which a deductionwas taken on the previous year s return the amount of such roll over is included in income As used in this paragraph rollover means the transfer of funds from the Oklahoma 529 CollegeSavings Plan or OklahomaDream 529 accounts to any other planunder IRC Section 529 If an Oklahoma resident (either civilian or military) files a joint Federal return with a nonresident military spouse they shall use the same filing status as on the Federal return If they file a joint Federal return they shall complete Form 511NR and include in If any one of the above three items pertains to you your total gross household income limit is increased to $50 000 Fill out and enclose Form 538 S if you qualify for this credit The Form 538 S is included in this packet If at least 66 2/3% of your gross income this year or last year is from farming estimated payments are not required If claiming this exception you must mark the box on this line and enclose a complete copy of your Federal return If for some reason you do not have a return envelope please mail your return along with any payment due to the address: If Oklahoma taxable income is: At But And you are: Single or Married* If Oklahoma taxable income is: At But And you are: Single or Married* If Oklahoma taxable income is: And you are: Single or Married* If Oklahoma taxable income is: At But And you are: Single or Married* If Oklahoma taxable income is: At But And you are: Single or Married* If Oklahoma taxable income is: And you are: Single or Married* If the 22% Oklahoma option for computing depletion was used ina previous year and the 65% Federal depletion limitation appliedin that year you must add back any unused Federal depletionbeing carried over from such year and used in the current year s Federal return Applicable recapture is determined on a well by well basis If the due date falls on a weekend or legal holiday when OTC offices are closed your return is due the next business day ered timely filed If this exemption is through a partnership or corporation includethe partnership s or corporation s name and Federal ID numberand your pro rata share of the exemption If you are a swine or poultry producer who has deducted depre ciation on an accelerated basis on your Oklahoma tax return inprevious tax years (Schedule 511 C line 7 number 3 ) the assetmay be fully depreciated for Oklahoma purposes Any deprecia tion deducted on this year s Federal return after the date the asset has been fully depreciated on your Oklahoma return mustbe added back to avoid a duplication of depreciation Enclose a copy of the Federal depreciation schedule showing the deprecia tion taken on the asset If you are not filing a Form 511 and would like to have the amount shown on line 15 deposited directly into your checking or savings account complete the Direct Deposit Option section (If you are filing a Form 511 you will complete the Direct Deposit section on the Form 511) If you do not choose direct deposit you will receive a debit card If you are not receiving a refund you may still donate Mail your contribu tion to: State Department of Health Sports Eye Safety Fund P O Box 268823 Oklahoma City OK 73152 8823 If you are not required to file an Oklahoma Income Tax Return this form must be filed no later than July 1st If you have withholding or made estimated payments and are filing for a refund on Form 511 you must claim the sales tax credit on your return and enclose this signed form If you are not filing an income tax return mail this completed and signed form to: Oklahoma Tax Commission Post Office Box 26800 Okla homa City OK 73126 0800 If you are required to file an Oklahoma Income Tax Return claim the sales tax refund as a credit on your tax return Form 511 and enclose this signed form Your return claiming the sales tax credit must be filed no later than April 15th (See note at bottom of page) If you began doing business in Oklahoma prior to January 1 2012 you are subject to an annual Business Activity Tax of $25 The Form 511 BAT must be enclosed with your income tax return whether or not the $25 is due The Form 511 BAT can be down loaded from our website at www tax ok gov If you discover an error made on your Oklahoma return we maybe able to help you correct the return For additional information please call our Taxpayer Assistance Division at (405) 521 3160 Within Oklahoma call toll free (800) 522 8165 If you do not choose direct deposit you will receive a debit card for you income tax refund If you do not have a filing requirement but had Oklahoma tax withheld made estimated tax payments or claim earned income If you do not have an Oklahoma filing requirement see page 5 If you do not meet one of the above exceptions you may com plete Form OW 8 P or the OTC will figure the interest for you andsend you a bill If you file your return electronically (through a preparer or ment of taxes due on April 20th must be remitted electronically in order to be considered timely paid If the balance due on an electronically filed return is not remitted electronically penalty and interest will accrue from the original due date If you have Federal depletion being carried over into this year see Schedule 511 B line 5 If you have income from out of state your exemptions and deductionsmust be prorated on the ratio of Oklahoma AGI to Federal AGIreduced by allowable adjustments except out of state income If you incurred losses from the operation of an out of state busi ness or from the rental or sale of out of state property any suchlosses must be added back to Federal Adjusted Gross Income This includes partnership losses and losses sustained by Sub chapter S Corporations attributable to other states If you need to file for an extension use Form 504 and then later file a Form 511 If you owe taxes please enclose a check or money order pay able to Oklahoma Tax Commission Your Social Security Num ber and the tax year should be on your check or money order for your payment to be properly credited Do not send cash If you owe underpayment of estimated tax interest and you havean overpayment (line 30) enter the amount of underpayment of If you paid another state s sales or use tax on any purchase thatamount may be credited against the Oklahoma use tax due onthat purchase If you purchased items for use in Oklahoma from If you qualify for the Federal earned income credit you qualify If you received income on bonds issued by any state or politicalsubdivision thereof that is exempt from Federal taxation but notexempt from taxation by the laws of the State of Oklahoma thetotal of such income shall be added to Federal Adjusted GrossIncome If you report interest on bonds notes and other obligations of the 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 file your return as a nent residence in another state and change your military records (as evidenced by the military s Form DD2058) See the specific instructions for Schedule 511 C line C1 Military Pay Exclusion 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: If your Federal Adjusted Gross Income is $100 000 or less and youare allowed either a credit for child care expenses or the child taxcredit on your Federal return you are allowed a credit against yourOklahoma tax Your Oklahoma credit is the greater of: If your Federal Adjusted Gross Income is greater than $100 000 no credit is allowed If your Federal Adjusted Gross Income is greater than $100 000no credit is allowed If your Federal return for any year is changed an amended Okla homa return shall be filed within one year File Oklahoma Form 511X and enclose a copy of the Federal Form 1040X 1045 RARor other IRS notice correspondence and/or documentation Form511X can be downloaded from the website at www tax ok gov Part year and nonresidents shall use Form 511NR Please en close a copy of the IRS refund or statement of adjustment If your filing status is head of household your Oklahomastandard deduction is $8 700 If your filing status is married filing joint or qualifyingwidow(er) your Oklahoma standard deduction is $11 900 If your filing status is single or married filing separate yourOklahoma standard deduction is $5 950 Important: If you fill out any portion of theSchedules 511 A through 511 G or Form 538 S you are required to enclose those pages with Important: If you fill out any portion of theSchedules 511 A through 511 G or Form 538 S you are required to enclose those pages with your in Oklahoma Income earned by an individual whose Military spouse waskilled in a combat zone: Any income earned by the spouse of amember of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exemptfrom Oklahoma income tax during the taxable year in which theindividual is declared deceased by the Armed Forces (68 OSSec 2358 1A) income in your name ) The retirement benefits must be received Income Tax Forms Income Tax U S Postage Paid Individuals living in Oklahoma under a visa do not qualify for the sales tax relief Individuals who timely pay the $25 Business Activity Tax are entitled to a $25 nonrefundable income tax credit The $25 is entered on Form 511CR line 43 and carried to Form 511 line 17 information on the who what when andwhere for free income tax assistance through VITA and TCE programs institutions that accept MasterCard; or go online towww goprogram com and transfer your refund to yourchecking/savings account for a fee of 75 cents Instructions for the direct deposit option instructions If you are uncertain about your filing requirement please see the charts on page 3 instructions on the back of Form 538 S Interest Qualifying for ExclusionYou may partially exclude interest received from a bank creditunion or savings and loan association located in Oklahoma Totalexclusion for interest claimed on your State return cannot exceed$100 ($200 if filing jointly even if only one spouse received inter est income) into your account at a bank or other financial institution If you do not have your refund deposited IRC OS OTC Sec Internal Revenue Code Oklahoma Statutes Oklahoma Tax Commission Section(s) is 65 years of age or over at the close of the tax year: is deceased Is your total gross household income* (defined below) $50 000 or less and at least one of the following applies? Joint return with line 1 equal to $25 000 or less larger of: $2 100 ($3 250 if 65 or older and blind) or Your earned income (up to $5 650) plus $1 450 ($2 600 if 65 or older and blind) If your parent (or someone else) can claim you as a dependent use this chart to see if you must file a Federal return In these charts unearned income includes taxable interest and dividends Earned income includes wages tips and taxablescholarships and fellowships Gross income is the total of your unearned and earned income If you do not meet the Federal filing requirements as shown in either Chart A or Chart B on this page you are not required to file an Oklahoma tax return If you have withholding or made estimated tax payments you would like to have refunded please follow theinstructions on page 5 Not Required to File *If you turned age 65 on January 1 2013 you are considered to be 65 at the end of 2012 **Gross income means all the income you received in the form of money goods property and services that is not exempt from Federal tax Do not include any social security benefits unless (a) you are married filing separate and you lived with your spouse at any time in 2012 or (b) one half ofyour social security benefits plus your other gross income and any Federal tax exempt interest is more than $25 000 ($32 000 is married filing jointly) If (a)or (b) applies see the instructions for Federal Form 1040 or 1040A to figure the taxable part of social security benefits you must include in gross income ***If you did not live with your spouse at the end of 2012 (or on the date your spouse died) and your gross income was at least $3 800 you must file a returnregardless of your age Lease bonus received is considered income subject to deple tion If depletion is claimed on a lease bonus and no income isreceived as a result of non producing properties see Schedule511 B line 5 least less married filing least less married filing least less married filing least less married filing least less married filing least less married filing less than zero enter zero) life of patients and their families If you are not receiving a refund youmay still donate Please mail your contribution to: State Department ofHealth Oklahoma Leukemia and Lymphoma Revolving Fund 228 P O Box 268823 Oklahoma City OK 73152 8823 Line C7 Miscellaneous: Other Adjustments (continued)Enter the number 3 if the following applies: Losses from the sale of exempt government obligations: Seethe note in Schedule 511 A line 1 and Schedule 511 B line 1 instructions Enclose Federal Schedule D Low Income Health Care Fund Lump Sum DistributionsLump sum distributions not included in the Federal AdjustedGross Income shall be added to the Federal AGI Rollovers and IRA Conversions are taxed in the same year as on the Federal return Enclose a copy of Form 1099 and a complete copy of the Federal return mail your contributions to: Greenwood District Music Festival Fund Okla homa Historical Society 800 Nazih Zuhdi Dr Oklahoma City OK 73105 Manufacturer s exclusion (74 OS Sec 5064 7 (A)(2)) Married filing separate return with line 1 equal to $12 500 or less Math errors are the most common cause of a refund delay Please double check your calculations Members of the Armed Forces ment Program Office of the Comptroller 2500 North Lincoln Boulevard ment systems created by municipalities pursuant to 11 OS Sec Military Pay ExclusionOklahoma residents who are members of any component of theArmed Services may exclude 100% of their active military pay including Reserve & National Guard pay to the extent such payis included in the Federal Adjusted Gross Income Retired militarysee instructions for Schedule 511 A line 4 Military RetirementEach individual may exclude the greater of 75% of their retire ment benefits or $10 000 but not to exceed the amount included in the Federal Adjusted Gross Income The retirement benefitsmust be from any component of the Armed Forces of the UnitedStates minus the amounts already claimed on Schedule 511 A line 5 (if Miscellaneous: Other Additions Enter in the box on Schedule 511 B line 8 the appropriate num ber as listed below which shows the type of addition If you havemore than one addition enter the number 99 Miscellaneous: Other AdjustmentsEnter in the box on Schedule 511 C line 7 the appropriatenumber as listed below which shows the type of deduction If youare entitled to more than one deduction listed below enter thenumber 99 Miscellaneous: Other Subtractions Enter in the box on Schedule 511 A line 13 the appropriatenumber as listed below which shows the type of deduction If youare entitled to more than one deduction type enter the number 99 Multiple Sclerosis Society Fund Multiply line 1 by 5% 2 Name(s) shownon Form 511: Need a helping hand filing your taxes? Need help with the math on your form? Net Operating Loss 5 No (go to step 3) No (you do not qualify to file this form) No Go to step 2 No You are not required to file an Oklahoma return (Form nonprofit organizations to provide such safety information or equipment Nonresident Not Required to File 5 NOTE: Enclose this page ONLY if you have an amount shown on a schedule Note: Extensions do apply to this form If you have been granted an extension of time in order to file your income tax return (includ ing the April 20th due date for electronically filed returns) file this form with your income tax return on or before the due date granted Note: If the interest is exempt the capital gain/loss from the saleof the bond may also be exempt The gain/loss from the sale ofa state or municipal bond other than those provided for in line 1 is exempt only if so provided by the statute authorizing its issu ance Enter exempt gains on Schedule 511 A line 11 and exemptlosses on Schedule 511 B line 8 Note: If you are filing married filing separate do not enter your Note: If you do not have sufficient gross income to require you to file a Federal return and did not have Oklahoma tax withheld make Note: If you have a valid extension of time to file your return delinquent penalty is not due if 90% of your income tax was paidby the original due date of the return Delinquent interest is dueon any income tax not paid by the original due date of the return Note: If you took a Health/Medical Savings Account Deductionto arrive at Federal adjusted gross income you cannot take adeduction on this line Note: No Underpayment of Estimated Tax Interest shall be im posed if the income tax liability shown on the return is less than$1 000 Note: Once you have fully depreciated an asset on your Okla homa return you must add back any depreciation deducted onyour Federal return see Schedule 511 B line 8 Note: Residents are taxed on all income from non business interest and dividends salaries commissions and other pay for personal services regardless of where earned Wages earned outside of Oklahoma must be included in your Oklahoma return and credit for taxes paid other states claimed on Oklahoma Form 511TX (See Form 511 line 16) Generally your Oklahoma income tax return is due April 15th the same day as your Federal return However: Note: Retirement benefits paid under the Federal EmployeesRetirement System (FERS) do not qualify for this exclusion However for retirement benefits containing both a FERS anda CSRS component the CSRS component will qualify for theexclusion Provide substantiation for the CSRS component Note: Taxpayers who have claimed credit for taxes paid to an other state on the other state s income tax return do not qualify toclaim this credit based on the same income Note: The capital gain/loss from the sale of an U S GovernmentObligation is exempt Enter exempt gains on Schedule 511 A line 11 and exempt losses on Schedule 511 B line 8 Note: The lump sum distribution added back on this line mayqualify for an exclusion of retirement benefits found on Schedule511 A The distribution must be received from a qualified planand satisfy the requirements of the exclusion Note: The military wages of an enrolled member of a federallyrecognized Indian tribe shall be exempt from Oklahoma individualincome tax when the income is compensation paid to an activemember of the Armed Forces if the member was residing withinhis tribe s Indian Country at the time of entering service andthe member has not elected to abandon such residence per Rule710:50 15 2 Provide a copy of your Form DD2058 2 NativeAmerican State Income Tax Withholding Exemption Certificate along with the information requested in paragraphs a and b Note: You qualify for the Oklahoma standard deduction evenwhen claimed as a dependent on another return Note: Your use tax worksheets may be reviewed If it is determined that Note:Anearlydistributionfromaretirementfundduetotermina tionofemploymentpriortoyourretirementordisabilitydoesnotqualifyforthe$10 000retirementincomeexclusion Generally thereisa 1 inbox7ofyourForm1099 Rforthistypeofdis tribution Thisdistributionmayqualifyforthe OtherRetirementIncome exclusiononSchedule511 A line6 Notice number as on your Federal return However if the nonresident of explanation specifying the type of addition and Oklahoma Stat ute authorizing the addition and verifying documents of the Comptroller 2500 North Lincoln Boulevard Room 415 Oklahoma City OK 73105 4599 Oklahoma Additions See instructions for details on qualifications and required enclosures Oklahoma Adjustments See instructions for details on qualifications and required enclosures Oklahoma allows $1 000 for each exemption claimed on the topof the return Oklahoma Breast and Cervical Cancer Fund Oklahoma Capital Gain Deduction Oklahoma Capital Investment Board Tax Credit74 OS Sec 5085 7 Oklahoma City OK 73126 0800 Oklahoma DepletionOklahoma depletion on oil and gas well production at the op tion of the taxpayer may be computed at 22% of gross incomederived from each Oklahoma property during the taxable year When computing Oklahoma depletion you are limited to 50%of the net income from each property computed without the al lowance for depletion Any depletion deduction allowable is theamount so computed minus the Federal depletion claimed IfOklahoma options are exercised the Federal depletion not useddue to the 65% limitation may not be carried over for Oklahomapurposes A complete detailed schedule by property must befurnished Oklahoma earned income credit 4 Oklahoma earned income credit Enter 5% of the Federal earned income credit (do not complete Schedule 511 F) Oklahoma Estimated Tax Payments Enter any payments you made on your estimated Oklahoma income tax for 2012 Include any overpayment from your 2011 return you applied to your 2012 estimated tax Oklahoma Free File Oklahoma Income Tax Using Form 511 line 13 find your tax in the Tax Table (pages20 31) Enter the result here unless you used Form 573 FarmIncome Averaging If you used Form 573 enter the amount fromForm 573 line 22 and enter a 1 in the box Oklahoma Leukemia and Lymphoma Fund Oklahoma liability is owed A copy of the Federal extension mustbe enclosed with your Oklahoma return If your Federal return isnot extended or an Oklahoma liability is owed an extension oftime to file your Oklahoma return can be granted on Form 504 Oklahoma Local Development and Enterprise ZoneIncentive Leverage Act Credit68 OS Sec 2357 81 Oklahoma Lupus Revolving Fund Oklahoma Net Operating LossEnter carryover(s) from previous years The loss year return mustbe filed to establish the Oklahoma Net Operating Loss See the Net Operating Loss section on page 5 Also see Schedule 511 B line 4 Oklahoma Pet Overpopulation Fund Oklahoma Police Corps Program Scholarship/Stipend: You may deduct any scholarship or stipend received from partici pation in the Oklahoma Police Corps Program that is included inyour Federal adjusted gross income The Oklahoma Police Corpswas established under 74 OS Sec 2 140 1 through 2 140 11 Enclose documentation to support amount claimed and a copyof your Federal return Oklahoma Public Employees Retirement System of Oklahoma Oklahoma Resident Income Tax Return Form 511 2012 Oklahoma Sports Eye Safety Program Oklahoma Tax Commission Income Tax Oklahoma Tax Commission Presort Standard Oklahoma Use Tax Table Oklahoma Use Tax Worksheet #2 (continued) Oklahoma Wildlife Diversity Program OklahomaDream 529 account(s) (continued) Oklahomans helping each other is what the Indigent (Low Income)Health Care Fund is all about Donations made to the fund are used to help provide medical and dental care for needy children andfamilies Every dollar you donate goes directly for health care costs If you are not receiving a refund you may contribute toward indigenthealth care by sending a donation to: Oklahoma Department of Hu man Services Revenue Processing Unit Re: Indigent Health CareRevolving Fund P O Box 248893 Oklahoma City OK 73124 One return envelope Online mail order/catalog or purchases made or spouse who is legally blind Other Credits Other Retirement Income Out of State Income This is income from real or tangible personal property or businessincome in another state This includes partnership gains andgains sustained by S corporations attributable to other states It is not non business interest installment sale interest non business dividends salary/wages pensions gambling or income frompersonal services (See instructions for line 16 ) On line 4a entera brief description of the type of out of state income deductedon 4b Furnish detailed schedule showing the type nature andsource of the income and copy of Federal return Documentssubmitted should reflect to which state(s) the income is attribut able Enclose the other state s return and/or Schedule K 1 if applicable Out of State Losses out of state: Oklahoma Tax Law requires you to Overpopulation Fund Monies placed in this fund will be expended for thepurpose of developing educational programs on pet overpopulation andfor implementing spay/neuter efforts in this state If you are not receiv ing a refund you may still donate Mail your contribution to: OklahomaDepartment of Agriculture Food and Forestry Animal Industry Division 2800 North Lincoln Blvd Oklahoma City OK 73105 P O Box 26800 Oklahoma City OK 73126 0800 P O Box 26800 Oklahoma Tax Commission Part Year Resident part year resident has gross income from Oklahoma sources of $1 000 or more Use Form 511NR pay a use tax on certain items bought out of state Payments received as a result of a Military member being killedin a combat zone: Any payment made by the United StatesDepartment of Defense as a result of the death of a member ofthe Armed Forces who has been killed in action in a designatedcombat zone shall be exempt from Oklahoma income tax duringthe taxable year in which the individual is declared deceased bythe Armed Forces (68 OS Sec 2358 1A) Persons who have received TANF (Temporary Assistance for Needy Families) for any month in the year of 2012 will not be eligible for the sales tax credit or refund Your monthly TANF benefit included Sales Tax Relief money phoma Hodgkin s Disease and Myeloma and to improving the quality of Place an X in the appropriate box as to whether the refund will be going into a checking or savingsaccount Please keep in mind you will not receive notification of the deposit 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 figure over into the column at the right When you carry your figure back to line 32 of Form 511 please list the line number of the organization to which Place an X in the box if you do not have sufficient gross income to require you to file a Federal return and you had Oklahoma tax withheld made estimated tax payments or qualify for Oklahoma earned income credit Place an X in the box(es) if your or your spouse s age is 65 on or before December 31 2012 If you turned age 65 on January 1 2013 you are considered to be age 65 at the end of 2012 Place the line number of the organization from Schedule 511 G inthe box at line 32 If giving to more than one organization put a 99 in the box at line 32 and attach the Schedule 511 G showinghow you wish the donations to be divided plan under IRC Section 401 an eligible deferred compensation plan under IRC Section 457 an individual retirement account Please complete the direct deposit box on the tax return to have your refund directly deposited Please Note: The OTC is not responsible if a financial institution refuses a direct deposit If a direct deposit is refused the refundwill be mailed to the address shown on your tax return Please place the line number of the organization from Schedule511 G in the box at line 32 of Form 511 If you give to more thanone organization please put a 99 in the box at line 32 of Form Political Contribution If you contributed money to a political party or candidate forpolitical office you may deduct the amount contributed up to amaximum of $100 ($200 if a joint return is filed) postmarked by April 15 2013 Poultry Litter Credit68 OS Sec 2357 100 and Rule 710:50 15 95 preceding taxable year of 12 months Proof of disability may be established by certification by an agency of State Government an insurance company or a physician or by eli gibility to receive disability benefits under the Federal Social Security Act A veteran certified by the Veterans Administration of the Federal Provide the following information for tax year 2012: provided Place an X in the appropriate box in the SSN area providing grants to the Oklahoma CASA Association If you are not receiving a refund you may still donate Mail your contribution to:Oklahoma CASA Association Inc P O Box 54946 Oklahoma City OK 73154 Public School Classroom Fund Public School Classroom Support Fund Public School Classroom Support FundA donation to this fund may be made on a tax due return Forinformation regarding this fund see Schedule 511 G: Information Qualified Adoption ExpenseAn Oklahoma resident may deduct nonrecurring adoptionexpenses not to exceed $20 000 per calendar year (68 OS Sec 2358) Expenses are to be deducted in the year incurred Non recurring adoption expenses means adoption fees court costs medical expenses attorney fees and expenses which are directlyrelated to the legal process of adoption of a child Enclose a schedule describing the expenses claimed Qualified Medical Savings Account/Health Savings Account: Contributions made to and interest earned from an Oklahomamedical savings account established in this state pursuant to63 OS Sec 2621 through 2623 shall be exempt from taxation In order to be eligible for this deduction contributions must bemade to a medical savings account program approved by eitherthe State Department of Health or the Insurance Commissioner A statement of the contributions made to and interest earnedon the account must be provided by the trustee of the plan and enclosed as part of the filed return This is not on your W 2 Enclose a copy of your Federal return Qualified Refinery Property: If a qualified Oklahoma refineryelected to expense the cost of qualified refinery property enterany of such expense allocated to you Enclose a copy of the writ ten notice received from the refinery indicating the amount of theallocation The notice should include the company s name andFederal ID number Qualifying Disability DeductionIf you have a physical disability constituting a substantial handi cap to employment you may deduct the expense incurred tomodify a motor vehicle home or work place necessary to com pensate for the disability Please enclose a schedule detailingthe expenses incurred and a description of the physical disabilitywith documentation regarding the Social Security Administrationrecognition and/or allowance of this expense Recapture of Contributions to Oklahoma 529 College Recapture of Depletion Claimed on a Lease Refund Information for those Not Filing a Form 511: Refunds 5 Regular*: The same exemptions as claimed on your Federal Remember when completing your Oklahoma return round all required to file see Not Required to File on page 5 of the 511 Packet for instructions Research and Development New Jobs Credit Residence Defined 4 residency an Oklahoma return is also required if the Oklahoma Resident Resident Income 4 Resident Individual Resident of Oklahoma is defined as a person legally domiciled in this state for the entire tax year retailers who do not collect Oklahoma sales tax Retirement Retirement System the Employee retirement systems created return return Failure to include the pages will result in adelay of your refund Revolving Fund Monies from the fund will be used by the State Depart ment of Health to provide grants to the Oklahoma Medical ResearchFoundation for the purpose of funding research into treating and curinglupus in this state If you are not receiving a refund you may still donate Mail your contribution to: State Department of Health Lupus RevolvingFund P O Box 268823 Oklahoma City OK 73152 8823 Room 415 Oklahoma City OK 73105 4599 Royalty income earned by an inventor from a product developedand manufactured in this state shall be exempt from incometax for a period of seven years from January 1 of the first yearin which such royalty is received as long as the manufacturerremains in this state To support your deduction please furnish: rules Rural Small Business Capital Credit Safe convenient and secure choose to receive a debit card which can be used at your favorite stores and ATM sthat accept MasterCard debit cards In some cases a feemay apply at ATM s Safety Pays OSHA Consultation Service Exemption: An employerthat is eligible for and utilizes the Safety Pays OSHA Consulta tion Service provided by the Oklahoma Department of Labor shallreceive a $1 000 exemption for the tax year the service is utilized Sales Tax Relief/Credit If you are required to file an Oklahoma income tax return your return must be filed by April 15th An extension of time to file your return including the April 20th due date for electronically filed returns does apply to this credit satisfy the requirements of the IRC: an employee pension benefit Schedule 511 A Instructions 13 15 Schedule 511 B Schedule 511 B Instructions 15 16 Schedule 511 C Schedule 511 C Instructions 17 18 Schedule 511 D Instructions 19 Schedule 511 E Instructions 19 Schedule 511 F Instructions 19 Schedule 511 G Donations from Refund Schedule 511 G Instructions 19 Schedule 511 G provides you with the opportunity to make afinancial gift from your refund to a variety of Oklahoma organiza tions Sclerosis Your donation will be placed in a fund for the purpose of provid ing grants to the Multiple Sclerosis Society for purposes of mobilizingpeople and resources to drive research for a cure and to address thechallenges of everyone affected by multiple sclerosis If you are not receiving a refund you may still donate Mail your contribution to: Okla homa State Department of Health Multiple Sclerosis Society RevolvingFund P O Box 268823 Oklahoma City OK 73126 8823 Security Commission Retirement Plan or the Employee retire See Page 11 for the See pages 10 & 11 of the 511 Packet for more information See the instructions on Form 511 pages 5 and 6 for moreinformation A donation to the Public School Classroom Fund mayalso be made if you have a balance due See Form 511 line 37 See the note for Schedule 511 A line 1 and Schedule 511 B line 1 instructions Enclose Federal Schedule D separately on Form 511NR the dependency exemptions will be Sign and mail Form 511 pages 1 and 2 only Do not mail pages 3 and 4 Only send in page 5 if you have completedSchedule 511 G Be sure to include your W 2 1099 or otherwithholding statement to substantiate any Oklahoma withholding Sign and mail the return Be sure to include your W 2 1099 or other withholding statement to substantiate any Oklahoma withholding sion and Retirement System the Oklahoma Police Pension and Small Business Capital Credit Small Business Guaranty Fee CreditEnclose Form 529 68 OS Sec 2357 30 Small Business Incubator exclusion: Exemption for incomeearned by the sponsor (74 OS Sec 5075) Exemption for incomeearned by the tenant (74 OS Sec 5078) Social Security benefits that are included in the Federal AdjustedGross Income shall be subtracted Enclose a copy of your Fed eral return Special: An additional exemption may be claimed for each Spouse 1 2 3 4 5 6 7 8 9 10 11 12 13 14 spouse also has an Oklahoma filing requirement and is filing Spouse s Social Security Number (joint return only) Place an X in this spouse s social security number here Enter in Item D State Board of Education Public School Classroom Support Fund Office State of Oklahoma status and Federal adjusted gross income limits** below and who Step 1 Were you a resident of Oklahoma* (defined below) for the entire year? Step 2 Is your total gross household income* (defined below) $20 000 or less? Step 3 step one step three step two Subtractions Enter the total from Schedule 511 A line 14 See Schedule 511 A instructions on pages 13 15 sum distributions from a retirement plan under IRC Section 402 Support of Domestic Violence and Sexual Support of Domestic Violence and Sexual Assault Services Support of Folds of Honor Scholarship Program Support of Programs for Regional Food Banks Support of Programs for Volunteers to Act Support of the Oklahoma National Guard Support of Volunteer Fire Departments Support Oklahoma Honor Flights System for Justices and Judges the Oklahoma Wildlife Conser Tax credits transferred or allocated must be reported on OTCForm 569 Failure to file Form 569 will result in the affected cred its being denied by the OTC pursuant to 68 OS Sec 2357 1A 2 Tax Table 20 31 taxpayer or spouse as a dependent taxpayer or spouse who meets the qualifications based on filing Taxpayer s occupation Taxpayer s signature Date Spouse s signature Date Paid Preparer s signature Date Taxpayers who fail to make timely estimated tax payments maybe subject to interest on underpayment Form OW 8 ES for filingestimated tax payments will be supplied on request If at least66 2/3% of your gross income for this year or last year is fromfarming estimated payments are not required If claiming thisexception please see instructions for line 24 than $1 000 each and the second part is a calculationof the amount due on items that cost $1 000 or more each The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of FederalAdjusted Gross Income The estimated amount is0 056% ( 00056) of Federal adjusted gross income Ifyou believe that estimate from the table is too highfor your out of state purchases you may estimatewhat you think you owe than the smaller of: than Your tax is: filing separate joint orhead of household than Your tax is: filing separate joint orhead of household than filing separate joint orhead of household Your tax is: than Your tax is: filing separate joint orhead of household than Your tax is: filing separate joint orhead of household than filing separate joint orhead of household Your tax is: The amount of other credits as claimed on Form 511CR should the amount of the exclusion on this line cannot exceed $10 000 the Attorney General Your donation will be used to provide grants to domestic violence and sexual assault service providers for the purposeof providing domestic violence and sexual assault services in Oklahoma The term services includes but is not limited to programs shelters ora combination thereof If you are not receiving a refund you may stilldonate Mail your contribution to: Attorney General Domestic Violence and Sexual Assault Services Fund 313 NE 21st Street Oklahoma City OK 73105 The barcode near the form number contains a page notationPrint or type the first name middle initial and last name for bothsignifying the first page of a new return for processing equipmentyourself and spouse if applicable Complete the address portionuse The blank area is used for processing notations Please doincluding an apartment number and/or rural route if applicable not write in these areas The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income 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 2012 to December 31 2012 The Federal NOL(s) shall be added on Schedule 511 B line 4 orForm 511X line 6 The filing status for Oklahoma purposes is the same as on the Federal income tax return with one exception This exception applies to married taxpayers who file 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: The income tax liability is the Oklahoma income tax due less allcredits except amounts paid on withholding estimated tax andextension payments the income was taxable or not for income tax purposes This includes but is not limited to public assistance payments support money The loss year return must be filed to establish the OklahomaNet Operating Loss (NOL) Oklahoma NOL shall be separatelydetermined by reference to IRC Section 172 as modified bythe Oklahoma Income Tax Act and shall be allowed without regard to the existence of a Federal NOL Enclose a detailedschedule showing the origin and NOL computation Residents use Oklahoma 511 NOL Schedules Also enclose a copy of theFederal NOL computation the Oklahoma amount column all Oklahoma source income of the Oklahoma chapter of the Y M C A Youth and Government program Monies donated will be expended by the State Department of Educationfor the purpose of providing grants to the Program so young people maybe educated regarding government and the legislative process If youare not receiving a refund you may still donate Mail your contribution to:Oklahoma State Department of Education Y M C A Youth and Govern The Oklahoma Department of Human Services will make the sales tax refund to persons who have continuously received aid to the aged blind disabled or Medicaid payments for nursing home care from January 1 2012 to December 31 2012 Per sons who have received temporary assistance for needy families (TANF) for any month in the year of 2012 are not eligible for the sales tax refund the Oklahoma Leukemia and Lymphoma Revolving Fund Monies from the fund will be used by the State Department of Health for the purpose of supporting voluntary health agencies dedicated to curing Leukemia Lym The Oklahoma NOL(s) shall be subtracted on Schedule 511 A line 9 or Form 511X line 2 The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law The Oklahoma Tax Refund Debit Card the Oklahoma Teacher s Retirement System the Oklahoma Law The Oklahoma Wildlife Diversity Program is funded primarily by con cerned Oklahomans All donations provide for a variety of projects including research on Texas horned lizards and other rare wildlife wildlife observation activities such as statewide educational work shops informational brochures and posters and management of abat cave purchased with previous program donations If you are notreceiving a refund you may still support Oklahoma wildlife by send ing a donation to: Wildlife Diversity Program 1801 North Lincoln Oklahoma City OK 73105 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 The retirement benefits must be received from the following and The tax liability shown on your return for the This includes both the nonrefundable child tax credit and the refundable additional child tax credit This packet contains: This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations Information regarding each program theirmission how funds are utilized and their mailing address are shown in Schedule 511 G Information If you are not receiving a refund but would like to make a donation to one of these organizations Schedule 511 G Information lists the mailing address to mail your donation to the organization If you are not receiving a refund and wish to donate to the Eastern Red Cedar Revolving Fund or the Public School Classroom Support Fund please see line 36 or37 of Form 511 through entity s name and ID number tion 408 an employee annuity under IRC Section 403 (a) or (b) tion Facility 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 Internal Revenue Code except To e file your state return free you must prepare & e file both the Federal and Oklahoma returns at the same time To file 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: To qualify as a dependent for the sales tax credit or refund you must qualify and be claimed as a dependent for Federal income tax pur poses The name social security number age relationship and yearly income (if any) must be entered for all dependents All of the other sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year) Do not enter the To the right of the word Yourself place a number 1 in all the Top of Form Instructions 6 7 Total donations (add lines 1 19 enter total here and on line 32 of Form 511) 20 Total gross household income means the total amount of gross income received by ALL persons living in the same household whether Try using our 2 D fill in forms Two Form 511 income tax forms Two Form 538 S: Sales Tax Relief Credit U S government on your Federal return this income may be ex cluded from your Oklahoma Adjusted Gross Income if a detailedschedule is furnished accompanied with 1099s showing theamount of interest income and the name of the obligation fromwhich the interest is earned If the income is from a mutual fund which invests in U S government obligations enclose docu mentation from the mutual fund to substantiate the percentageof income derived from obligations exempt from Oklahoma tax Interest from entities such as FNMA and GNMA does not qualify Under penalty of perjury I declare the information contained in this document and all Place an X in this box if the Oklahoma Tax Commission attachments and schedules is true and correct to the best of my knowledge and belief may discuss this return with your tax preparer Underpayment of Estimated Tax Interest (continued) Underpayment of Estimated Tax InterestYou were required to make estimated tax payments if yourincome tax liability exceeds your withholding by $500 or more To avoid the 20% Underpayment of Estimated Tax Interest timely filed quarterly estimated tax payments and withholding arerequired to be the smaller of: United States Retirement Bonds under IRC Section 86 or lump 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) plusthe applicable city and/or county rates If you do not know theexact amount of Oklahoma use tax you owe based on your city Use this schedule if you have income from out of state (Form 511 line 4) Your exemptions and deductions must be prorated on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income reduced by allowable adjustments except out of state income If you do not have out of state income on Form 511 line 4 do not use this schedule Instead complete Form 511 lines 10 11 vation Department Retirement Fund the Oklahoma Employment Visit our website to find out all the Visit Us on the Web! You ll find a wealth of information on our website including down loadable tax forms answers to common questions and onlinefiling options for both income andbusiness taxes! www tax ok gov Oklahoma City2501 North Lincoln Boulevard (405) 521 3160 Tulsa 440 South Houston 5th Floor(918) 581 2399 Office Locations! The Oklahoma Tax Commission can be reached at (405) 521 3160 The in state toll free number is (800) 522 8165 Press 0 to speak toa representative Give Us a Call! Visit w ww tax ok gov for detailed information a nd a nswers to yo u r fre q uently asked questions on the Okla h oma Tax Refu nd debit card Volunteer Firefighter Credit Want your refund faster? WARNING! Due to electronic banking rules the OTC will not allow direct deposits to or through foreign financial institutions If you use a foreign financial institution or have a foreign address on your income tax return you will be issued a papercheck If you have an address with an APO FPO or DPO you are not considered to have a foreign address; your refund iseligible for direct deposit WARNING! The Oklahoma Tax Commission will not allow direct deposits to or through foreign financial institutions If you use a foreign financial institution or have a foreign address on your income tax return your refund will be mailed to the address shown on your return If you have an address with an APO FPO or DPO you are not considered to have a foreign address; your refund is eligible for direct deposit was a captive real estate trust that was required to add back the dividends paid deduction when determiningOklahoma distributable income was required to add back rents and interest expenses paidto a captive real estate investment trust when determiningOklahoma distributable income; or Washington D C to visit the memorial dedicated to honor their service When computing depletion you are limited to 50% of the netincome per well See the instructions for Schedule 511 A line 8on page 14 when specifically provided for in the Oklahoma Statutes or 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 file 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 When You Are Finished 12 Whether you need a tax form have a question or need further information there are many ways to reach us Who Must File 4 Wire Transfer Fee Credit 68 OS Sec 2357 401 and Rule 710:50 15 111 With part of your tax refund you can support music festivals in the HistoricGreenwood District of Tulsa Your donation will be used by the Oklahoma Historical Society to assist with music education public concerts and a Worksheet Two has two parts The first part is a www tax ok gov Y M C A Youth and Government Program Yes (File Form 538 S) Yes (go to step 2) Yes Go to step 3 Yes You are required to file an Oklahoma return Follow the You and/or your spouse are 65 years of age or older by 12/31/2012 You are 65 years of age or older by 12/31/2012 or You are allowed a credit equal to 5% of the Earned Income Credit allowed on your Federal return The credit must be prorated on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income Enclose a copy of your Federal return If you are not You are allowed a credit equal to 5% of the earned income creditallowed on your Federal return Enclose a copy of your Federal return You can check your refund status by telephone Simply call usat (405) 521 3160 or in state toll free at (800) 522 8165 andselect the option Check the Status of an Income Tax Refund By providing your SSN and amount of your refund the systemwill provide you with the status of your refund For electronicallyfiled returns please wait 10 days before calling For paper filedreturns please wait six weeks before calling Should you havequestions during your call you will have the option to speak withan OTC representative You can claim an exemption for your dependent You can claim an exemption for your dependent or You can deduct qualifying gains receiving capital treatment whichare included in Federal Adjusted Gross Income Qualifying gainsreceiving capital treatment means the amount of net capitalgains as defined under IRC Section 1222(11) The qualifyinggain must: you donated If you donate to more than one organization please write a 99 in the box at line 32 of Form 511 You have a physical disability constituting a substantial handicap to employment (provide proof see Form 538 S) You have a physical disability constituting handicap to employment (provide proof* as defined in the section below) You have the opportunity to donate any amount of your tax refund to sup port Oklahoma Honor Flights Oklahoma Honor Flights is a 501(c)(3) not You have the opportunity to donate from your tax refund for the benefit of You have the opportunity to donate from your tax refund for the benefit of providing financial relief to qualified members of the Oklahoma National You have the opportunity to donate from your tax refund to support the Folds of Honor Foundation Folds of Honor is a 501(c)(3) charitable orga nization that provides post secondary educational scholarships for chil dren and spouses of military service men and women killed or disabledwhile serving in the war in Iraq or Afghanistan If you are not receiving a refund you may still donate Mail your contribution to: Folds of HonorFoundation 5800 North Patriot Drive Owasso OK 74055 You may donate for the benefit of breast and cervical cancer early You may donate for the benefit of research toward a cure for Multiple You may donate from your refund for the benefit of the Oklahoma Lupus You may donate from your refund for the benefit of the Oklahoma Sports You may donate from your tax refund for the benefit of domestic violence and sexual assault services in Oklahoma that have been certified by You may donate from your tax refund for the benefit of the Oklahoma Pet You may donate from your tax refund for the benefit of the Regional Food You may donate from your tax refund for the benefit of volunteer fire You may donate from your tax refund to support programs for volun teers to act as Court Appointed Special Advocates for abused or ne glected children Donations will be placed in the Income Tax Checkoff Revolving Fund for Court Appointed Special Advocates Monies will You must make equal* quarterly estimated tax payments if you ing by $500 or more and you expect your withholding to be less you owe more use tax than what is shown on your return you may besubject to an assessment for the additional use tax you owe Oklahoma Use Tax on those items Individuals in Oklahoma you qualify for the Federal earned income credit you qualify for You should file an Oklahoma tax return Complete the You will have an amount on this line if a pass through entity ofwhich you are a member: Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return your contribution to: Oklahoma Honor Flights P O Box 10492 Midwest City OK 73140 your return Failure to include the pages will result in adelay of your refund Your Social Security Number