STOP!
Please read the following important information before
completing this form:
If you filed an amended Federal return, please enclose:
• A copy of IRS Form 1040X or 1045
• A copy of the IRS “Statement of Adjustment”,
IRS refund check, or deposit slip verifying IRS
approval of the Federal amendment.
Income Tax from Tax Table (see instructions) . . . . . .
A. Oklahoma child care credit . . . . . . . . . . . . . . . . . . .
B. Credit for taxes paid to another state (enclose 511TX)
C. Credit for biomedical research contributions (enclose proof)
D. Other credits. List Form 511CR line number here
E. Subtotal: Income tax (line 14 minus lines 15A-D) .
Federal adjusted gross income . . . . . . . . . . . . . . . . . .
Oklahoma subtractions (see instructions) . . . . . . . . . .
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . .
Out-of-state income (see instructions) . . . . . . . . . . . .
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . .
Oklahoma additions (see instructions) . . . . . . . . . . . .
Oklahoma adjusted gross income (add lines 5 and 6)
Adjustments to Oklahoma adjusted gross income
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . .
Deductions and exemptions . . . . . . . . . . . . . . . . . . . .
Percentage allowable (divide line 7 by line 3)
(not to exceed 100 percent) . . . . . . . . . . . . . . . . . . . .
Multiply line 10 by line 11 . . . . . . . . . . . . . . . . . . . . . . .
Oklahoma taxable income
subtract line 12 from 9 . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
3
4
5
6
78
9
10
11
12
13
Income and Deductions...
Tax Liability...
1
2
3
4
5
6
7
8
9
10
11
12
13
14
A
B
C
D
E
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
14
15
Oklahoma Amended Resident
Individual Income Tax Return
Filing status claimed: (Note: Generally, your filing status must be the same as on your Federal return. See Form 511 instructions.)
On original return: Single Married filing joint Married filing separate Head of Household Qualifying widow(er)
On this return: Single Married filing joint Married filing separate Head of Household Qualifying widow(er)
Number of Exemptions: Regular Special Blind Dependents Total
On original return: + + + =
On this return: + + + =
Part-year and nonresidents must use Form 511NR to amend.
Check if you or your spouse are 65 or over:
Check this box if you do not
have sufficient gross income
to require you to file a Federal Return.
Did you file an amended Federal return?
Enclose a copy of IRS Form 1040X or 1045 AND a copy of the “Statement of
Adjustment”, IRS check, or deposit slip. IRS documents submitted after filing
Form 511X may delay the processing of your return.
Not Required to File...
•
•
Yourself Spouse
Yes No
Form 511X Revised 2010
•
If using Farm Income Averaging, enter tax from Form 573 and
enter a “1” in the box. If paying Health Savings Account additional
10% tax, add additional tax here and enter a “2” in the box . . . . .
00
00
00
00
00
00
00
00
00
00
%
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
%
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
%
00
00
00
00
00
00
00
00
Your first name, middle initial and last name
Present home address (number and street, including apartment number or rural route)
City, State and Zip Phone Number
( )
If a joint return, spouse’s first name, middle initial and last name
Tax Year This version of Form 511X is to be used
for Tax Year 2006 and thereafter:
Your Social Security Number
If a Joint Return, Spouse’s
Social Security Number
Check box if
this taxpayer
is deceased
B
Taxpayer signature Date
Spouse’s signature (if filing jointly both must sign) Date
Preparer’s signature Date
Preparer’s Address
Preparer’s ID Number
Phone Number (if box is checked above)
( )
Daytime Phone Number (optional)
( )
Preparer’s printed name
20 Oklahoma income tax withheld......................................
21 Oklahoma estimated tax paid plus amount paid
with extension................................................................
22 Amount paid with original return plus additional paid
after it was filed..............................................................
23 Refundable credits (see instructions).............................
24 Total of lines 20 through 23............................................
Refund or Amount You Owe...
Payments...
16 Enter total tax from line 15E...........................................
17 Use Tax..........................................................................
18 Business Activity Tax (Beginning with Tax Year 2010)...
19 Total Tax: Add lines 16, 17 and 18. Enter total here.......
Explain below or attach a separate schedule, if necessary, explaining the
changes to income, deductions, and/or credits: (Enter the line reference number
for which you are reporting a change and give the reason for each change in column “B”)
Please check here if the Oklahoma Tax
Commission may discuss this return with
your tax preparer.
STOP If you are changing your Oklahoma return due to a change to your
Federal return, enclose proof that the IRS approved the change.
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
Remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, Oklahoma 73126-0800
Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.
Under penalties of perjury, I declare that I have filed an original return and that I have examined this return including accompanying schedules and statements, and to the best of my knowledge this
amended return is true, correct and complete.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Form 511X (B) - Page 2
25 Overpayment, if any, as shown on original return or as previously adjusted
by Oklahoma (see instructions).....................................................................
26 Subtract line 25 from line 24..........................................................................
27 Refund: If line 26 is more than line 19 enter difference.................................
28 Tax liability: If line 19 is more than line 26 enter difference............................
29 Interest: 1.25% per month from _______________ to ________________
30 Total amount due (add lines 28 and 29).Please pay in full with this return..
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Instructions for Form 511X
This form is for residents only. Part-year and nonresidents must use Form 511NR to amend.
When to File an Amended Return
Generally, to claim a refund your amended return must be filed within three years from the date tax, penalty and interest
was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated
tax and withholding are deemed paid on the original due date (excluding extensions).
If your Federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend
your Federal return, it is recommended you obtain confirmation the IRS approved your Federal amendment before filing
Oklahoma Form 511X. Filing Form 511X without such IRS confirmation may delay the processing of your return; however,
this may be necessary to avoid the expiration of the statute of limitation.
File a separate Form 511X for each year you are amending. No amended return may encompass more than one single
year.
If you discover you have made an error only on your Oklahoma return we may be able to help you correct the form instead
of filing Form 511X. For additional information, call our Taxpayer Assistance Division at (405) 521-3160. Within Oklahoma,
call toll-free (800) 522-8165. Operating hours are from (CST) 7:30 a.m. until 4:30 p.m.
When completing this form, it is recommended you have the Resident Individual Income Tax Instructions booklet (511
Packet) for the tax year you are amending. The packet will provide detailed explanation. If you do not have a copy, one
may be downloaded from our website at www.tax.ok.gov.
This version of Form 511X is for Tax Year 2006 and thereafter. If you need to amend for Tax Year 2005 or prior, visit our
website and download the Form 511X 2005 and Prior.
All entries in column “B” must be substantiated by an enclosed document or your refund may be delayed. After completing
your amended return, see the “When You Are Finished” section of the instructions for a complete list of necessary documents
you must enclose with this return.
Any additional forms, necessary to complete this amended return, can be downloaded from our website at www.tax.ok.gov.
Column A: Enter the amounts from your original return. However, if you previously amended that return or it
was changed by the Oklahoma Tax Commission, enter the adjusted amounts.
Column B: Enter the amended amounts and explain each change on Page 2. If you need more space, attach a
statement. Also, attach any schedule or form relating to the change. For any item you do not change,
enter the amount from Column A in Column B. All entries in Column B must be substantiated
by an enclosed document or your refund may be delayed.
Column C: Do not use. This column is for Oklahoma Tax Commission use only.
Enter the Federal adjusted gross income. Note: Enclose supporting documents for any adjustments to your Federal adjusted
gross income.
Enter subtractions to Federal adjusted gross income, such as interest from U.S. government obligations (no IRS interest), retirement
income, social security benefits and depletion. A complete list of subtractions can be found in the Schedule 511-A instructions
of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”, including any applicable depletion
spreadsheets.
Enter out-of-state income and identify as to type and site location. Out-of-state income is income from real or tangible personal
property or business income in another state. This includes partnership gains and gains sustained by S-corporations attributable
to other states. This does not include non-business interest, installment sale interest, non-business dividends, salary/wages, pensions
or income from personal services. Note: Enclose supporting documents for Column “B”, including any applicable oil
& gas spreadsheets.
Enter additions to Federal adjusted gross income, such as out-of-state losses, state and municipal bond interest (not specifically
exempt), and lump sum distributions not included in your Federal adjusted gross income. A complete list of additions can be found
in the Schedule 511-B instructions of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”.
Before You Begin
1
2
4
6
Select Line Instructions
Enclose a copy of the following support documents, if applicable:
• Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
• Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or
the deposit slip of your Federal refund,
• Revenue Agent Report (RAR), CP2000 or other notification of an assessment or a change made by the IRS,
• Additional Forms W-2 or 1099 not furnished with original return, and
• Forms, schedules or other documentation to substantiate any of the entries in Column B of Form 511X, as indicated
in the Select Line Instructions.
Do not enclose any correspondence other than those documents required for your amended return.
Do not enclose amendments from different years in the same envelope. Use a separate envelope for each tax year.
Sign your return and mail it, along with all required documents to:
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
When You are Finished
8 Enter all adjustments to your Oklahoma adjusted gross income, such as military pay exclusion, political contributions, interest
qualifying for exclusion and Indian employment exclusion. A complete list of adjustments can be found in the Schedule 511-C
instructions of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”.
Enter the total amount of your deductions and exemptions. Add your “Oklahoma standard deduction or Federal itemized deductions”
and your Oklahoma “exemption amounts”.
Use the tax table in the applicable 511 Packet.
If you have farm income, you may elect to figure your tax by averaging your farm income over the previous three years. If you
choose this option, you must use Form 573 to compute the tax and enter a “1” in the box. Note: Enclose Form 573.
Beginning in tax year 2007: If you are paying the additional 10% tax on nonqualified withdrawals from a Health Savings Account,
add the additional 10% tax to your tax from the tax table and enter a “2” in the box.
A-D. Enter all non-refundable credits to Oklahoma tax, such as child care, taxes paid another state, biomedical research contributions
and credits listed on the Form 511CR. A complete list of other credits can be found in the 511 packet instructions.
Note: Enclose supporting Oklahoma and IRS forms or documents for entries in column “B”.
E. Enter the subtotal (line 14 minus lines 15A-D).
You have the ability to remit “use tax” with your income tax return. Use tax is due on purchases from out-of-state retailers who do
not collect Oklahoma sales tax. See the instructions in the 511 packet for more information on use tax and for the tables to help
you compute the amount due. If you did not have any use tax on your original return and you are not amending to pay use tax,
enter zero.
Every sole proprietor or farmer doing business in Oklahoma is required to file a Form 511-BAT. If filing a joint return and both
spouses are doing business in Oklahoma, complete only one Form 511-BAT. If you began doing business in Oklahoma prior to
January 1, 2010 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. If Form 511-BAT was filed with the original return and is not amended, you do not need to
re-submit it with this amended return.
Enclose a schedule of payments by amount and date paid. Underpayment interest is based on the tax on the original return.
Do not include underpayment interest in your calculations.
Oklahoma refundable credits, such as low income property tax credit (enclose Form 538-H), sales tax relief credit (enclose
Form 538-S), tornado tax credits (enclose Form 509, 510 or 575), and earned income credit (enclose Federal return). Note:
Forms 538-S and 538-H have different due dates. Refer to those forms for information regarding their due dates and the availability
of the credit.
This includes all amounts refunded to you, applied to next year’s estimated tax and donated from your refund (for example, a
donation to the Wildlife Diversity Program).
If you originally filed a Form 511, enter the amount from line 31.
Total amount of overpayment must be refunded. None can be placed in estimated tax for the following year.
Compute interest on your income tax liability only. Do not compute interest on the portion of your tax liability that represents use
tax.
15
22
23
25
27
29
10
14
17
18
