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• Includes Form 511NR (Nonresident and Part-Year Resident Return) This packet contains: • Instructions for completing the 511NR income tax form • 511NR income tax form • 2011 income tax table Filing date: • Generally, your return must be postmarked by April 15, 2012. For additional information, see the Due Date section in this packet. • This form is also used to file an amended return. See page 6. New Convenient Debit Card: • See page 24 for details. 2011 Oklahoma Individual Income Tax Forms and Instructions for Nonresidents and Part-Year Residents • The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were earned in Oklahoma, using Form 511NR. The Federal adjusted gross income (AGI) will be adjusted using the Oklahoma adjustments allowed in 68 Oklahoma Statutes (OS) Section 2358, to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. The tax is then calculated. At this point, the tax is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax. How nonresidents and part-year residents are taxed: What’s New in the 2011 Oklahoma Tax Booklet? 2 Residence Defined.................................................... 2-3 Who Must File?.......................................................... 3 Nonresident Spouse of United States Military Member............................... 3 Estimated Income Tax............................................... 4 What is Oklahoma Source Income?........................ 4 Due Date..................................................................... 5 Not Required to File ................................................. 5 What is an Extension?.............................................. 5 Net Operating Loss .................................................. 5-6 When to File an Amended Return ........................... 6 All About Refunds .................................................... 6 Top of Form Instructions.......................................... 7-8 Form 511NR: Select Line Instructions .................... 9-15 When You Are Finished ............................................ 15 Schedule 511NR-A Instructions............................... 16-17 Schedule 511NR-B Instructions............................... 18-21 Schedule 511NR-C Instructions............................... 21-24 Schedule 511NR-D Instructions............................... 24 Schedule 511NR-E Instructions .............................. 24 Schedule 511NR-F Instructions .............................. 24 2-D Barcode Information .......................................... 24 Tax Table ................................................................... 25-35 Direct Deposit Information....................................... 36 Assistance Information............................................. 36 Table of Contents • Individual refunds will be either directly deposited into a bank account or issued on a debit card. See page 6 “All About Refunds”. • The percentage for Federal Civil Service Retirement in Lieu of Social Security exclusion has increased. See Schedule 511NR-B, line B3 instructions on page 18. • The instructions for the Indian Employment Exclusion are included in the packet for 2011. See page 24 for further information. • When computing Oklahoma depletion, the 50% net income limit applies to any taxpayer whose fiscal year ends in 2012. See page 19. • Form 511CR - Credits have been added or amended. • The credit moratorium period has been reduced for the Credit for Employees in the Aerospace Sec-tor. See Form 511CR, line 39. • A Credit for Cancer Research Contributions has been added. See Form 511CR, line 44. • The Oklahoma Capital Investment Board Tax Credit has been added. This is not a new credit. See Form 511CR, line 45. See page 12 for information on how to obtain the Form 511CR. • Effective July 1, 2011 - Any credit claimed on Form 511CR which was received as a result of a transfer or allocation will be disallowed if Form 569 was not filed to report the transfer or allocation. For more information, see page 12 or Form 569 on our website at www.tax. ok.gov. • A donation from your refund may be made to Support Oklahoma Honor Flights or to the Eastern Red Cedar Re-volving Fund. For further information, see the instructions on Form 511NR, Schedule 511NR-F. A donation to the Eastern Red Cedar Revolving Fund may also be made if you have a balance due. See Form 511NR, line 54. Residence Defined Resident... An Oklahoma resident is a person domiciled in this state for the entire tax year. “Domicile” is the place established as a person’s true, fixed, and permanent home. It is the place you intend to return whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A domicile, once estab-lished, remains until a new one is adopted. Part-Year Resident... A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. Nonresident... A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year. Members of the Armed Forces... Residency is established according to military domicile as established by the Soldiers’ and Sailors’ Civil Relief Act. When the spouse of a military member is a civilian, most states, Oklahoma included, allow the spouse to retain the same legal residency as the military member. 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 wish to retain the allowed residency of the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living. (continued on page 3) Common Abbreviations Found in this Packet OTC - Oklahoma Tax Commission OS - Oklahoma Statutes Sec. - Section(s) IRC - Internal Revenue Code Who Must File? • Resident... Every Oklahoma resident who has sufficient gross in-come to require the filing of a Federal income tax return is required to file an Oklahoma return, regardless of the source of income. • Part-Year Resident... Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000 or more. • Nonresident... Every nonresident with Oklahoma source gross in-come of $1,000 or more is required to file an Oklahoma income tax return. Note: If you do not have an Oklahoma filing require-ment but had Oklahoma tax withheld or made estimated tax payments, see the section “Not Required to File” on page 5 for further instructions. If you do have an Oklahoma filing requirement, but do not have a Federal filing requirement because your Fed-eral gross income was not sufficient to meet the Federal filing requirement, complete line 19. Enter the amount of your gross income subject to the Federal filing require-ment; in most cases this will be the same as your Fed-eral Adjusted Gross Income. Write “not required to file” in the Federal amount column. In the Oklahoma amount column enter your income from Oklahoma sources. Then complete lines 40 through 57 that are applicable to you. Leave lines 25 through 39 blank. If you filed a Federal income tax return, please enclose a copy. 3 Nonresident Spouse of United States Military Servicemember On November 11, 2009, the President signed into law the Military Spouses Residency Relief Act (hereinafter, the “Act”) (S.475). The Act amends the Servicemember Civil Relief Act to provide protection for a servicemem-ber’s spouse. The Act is effective for taxable year 2009 and thereafter. It does not affect taxes imposed or paid for 2008 and earlier. Under the Act, a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true: • the servicemember is present in Oklahoma in compliance with military orders; • the spouse is in Oklahoma to be with the service-member; and • the spouse maintains the same domicile as the servicemember. The “What is Oklahoma Source Income?” section on page 4 shows examples of the types of income which may be considered from Oklahoma sources, therefore subject to tax by Oklahoma, and types of income which are protected under the Act and therefore not subject to tax by Oklahoma. If there is at least $1,000 of gross income from Oklaho-ma sources, such as Oklahoma rental or royalty income, complete the Oklahoma Form 511NR according to the “Select Line Instructions”. If all of the income earned in Oklahoma is protected under the Act, and Oklahoma taxes were withheld, com-plete the Oklahoma Form 511NR according to the “Not Required to File” instructions found on page 5. If the nonresident spouse of a United States Military Servicemember is claiming the exemption provided for under the Act, they must furnish copies of the service-member’s military W-2, the spouse’s W-2, the Leave and Earnings Statement (LES), and copies of their Federal income tax return and the resident state’s return to avoid delays in the processing of their Oklahoma income tax return. Frequently Ask Questions (FAQs) relating to Individual Income Tax Issues for Military can be found on our web-site at: www.tax.ok.gov. Members of the Armed Forces (continued)... A nonresident who is stationed in Oklahoma on active duty is exempt from Oklahoma Income Tax unless and until the military member chooses to establish a perma-nent residence in Oklahoma. This exemption applies only to military pay earned in Oklahoma by the service-member; it does not include income earned by per-forming other services in the state. The earnings of the spouse of the servicemember may be exempt; see the “Nonresident Spouse of United States Military Service-member” section. Resident/Nonresident... A nonresident filing a joint Federal return with an Okla-homa resident spouse may have options for filing the Oklahoma return(s). See “Filing Status” in the “Top of Form Instructions” on pages 7 and 8 for further informa-tion. Residence Defined (continued) now available for nonresident and part-year resident filers! Check it out at www.tax.ok.gov E-file! 4 Estimated Income Tax You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your withholding by $500 or more and expect your with-holding to be less than the smaller of: 1. 70% of your current year’s tax liability, or 2. The tax liability shown on your return for the preceding taxable year of 12 months. Taxpayers who fail to make timely estimated tax pay-ments may be subject to interest on underpayment. If at least 66-2/3% of your gross income for this year or last year is from farming, estimated payments are not required. If claiming this exception, please see line 44. Form OW-8-ES, for filing estimated tax payments, will be supplied on request. Estimated payments can be made through the Oklaho-ma Tax Commission (OTC) website by e-check or credit card. Visit the “Payment Options” section at www.tax. ok.gov. *For purposes of determining the amount of tax due on any of the respective dates, taxpayers may compute the tax by placing taxable income on an annualized basis. See Form OW-8-ES-SUP on our website at www.tax. ok.gov. What Is Oklahoma Source Income? The sources of income taxable to a nonresident are: (1) Salaries, wages and commissions for work per-formed in Oklahoma. (2) Income from an unincorporated business, pro-fession, enterprise or other activity as the result of work done, services rendered, or other busi-ness activities conducted in Oklahoma.* (3) Distributive share of the Oklahoma part of part-nership income, gains, losses or deductions.* (4) Distributive share from Sub-chapter S Corpora-tions doing business in Oklahoma.* (5) Net rents and royalties from real and tangible personal property located in Oklahoma. (6) Gains from the sales or exchanges of real and tangible personal property located in Oklahoma. (7) Income received from all sources of wagering, games of chance or any other winnings from sources within this state. Proceeds which are not money shall be taken into account at fair market value. * This includes Limited Liability Companies (LLCs). Note: Salaries, wages and commissions for work per-formed in Oklahoma by a qualifying nonresident spouse of a military servicemember may not be subject to tax in Oklahoma and be protected under the Military Spouses Resident Act. (Civilian income earned in Oklahoma by the servicemember is not protected and is subject to Oklahoma tax.) Other examples of potentially protected income are: • Personal service business income earned by the qualifying nonresident spouse. Examples of personal service business income include the business of a doctor, lawyer, accountant, car-penter or painter (these are examples only, and are not intended to be exclusive or exhaustive). A personal service business generally does not include any business that makes, buys, or sells goods to produce income. • Income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma by the qualifying non-resident spouse. (Such income received by the servicemember is not protected and is subject to Oklahoma tax.) The Oklahoma source income of a part-year resident is the sum of the following: (1) All income reported on your Federal return for the period you are a resident of Oklahoma, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state; and (2) the Oklahoma source income for the period you were a nonresident of Oklahoma. The Oklahoma source income of a resident filing with a part-year resident or nonresident spouse will include all income reported on your Federal return except income from real or tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state. What Is Oklahoma Source Income? (continued) While living in Oklahoma, if you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe Oklahoma Use Tax on those items. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. USE TAXEasy File and Pay Today! www.tax.ok.gov For more information visit Due Date Generally, your Oklahoma income tax return is due April 15th. However: • If you file electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remit-ted electronically, penalty and interest will accrue from the original due date. • If the Internal Revenue Code of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate “disaster designation” as deter-mined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the OTC at the number on the bill. • If the due date falls on a weekend or legal holi-day when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed. 5 Not Required to File (continued) No Oklahoma Filing Requirement... Nonresident and part-year residents who do not have an Oklahoma filing requirement, as shown in the sec-tion “Who Must File?”, but had Oklahoma tax withheld or made estimated tax payments should complete the Form 511NR. Complete the Form 511NR as follows: 1. Fill out the top portion of the Form 511NR according to the “Top of Form Instructions” on pages 7 and 8. Be sure and check the box “Not Required to File”. 2. If you are a nonresident or part-year resident who is not required to file because your gross Oklahoma source income is less than $1,000, then complete lines 1-19 of the Federal amount column as per your Federal income tax return. However, in the Oklahoma amount column, enter your gross income from Oklahoma sources and not the net income as would be reflected in your Federal adjusted gross income. OR If you are a part-year resident who is not required to file because your Federal gross income was not sufficient to meet the Federal filing requirement, complete line 19. 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. Write “not required to file” in the Federal amount column. In the Oklahoma amount column enter your income from Oklahoma sources. What Is an Extension? A valid extension of time in which to file your Federal re-turn automatically extends the due date of your Oklaho-ma return if no Oklahoma liability is owed. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Okla-homa liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the origi-nal due date of the return. Not Required to File 3. Complete lines 40 through 57 that are applicable to you. Sign and mail in Form 511NR, pages 1 and 2 only. Do not mail in pages 3 and 4. Include page 5 only if you have an entry on line 50 “Donations from your refund”. Be sure to include your W-2s, 1099s or other withholding statements to substantiate any Oklahoma withholding. If you filed a Federal income tax return, please enclose a copy. Net Operating Loss The loss year return must be filed to establish the Oklahoma Net Operating Loss. Please use the 511NR-NOL schedules. When there is a Federal net operating loss (NOL), an Oklahoma NOL must be computed as if all the income were earned in Oklahoma. The figures from the “Federal Amount Column” are used for this computation. The loss is carried as an Oklahoma NOL and deductible in the “Federal Amount Column”. The true Oklahoma NOL is computed using the figures from the “Oklahoma Amount Column” and shall be al-lowed without regard to the existence of a Federal NOL. The loss is carried as an Oklahoma NOL and deductible in the “Oklahoma Amount Column”. For tax years 2001 – 2007 and tax years 2009 and subsequent, the years to which an NOL may be carried shall be determined solely by reference to Section 172 of the Internal Revenue Code (IRC.) For tax year 2008, the years to which an NOL may be carried back shall be limited to two years. An NOL resulting from a farming loss may be carried back in accordance with and to the extent of IRC Section 172(b)(G). However, the amount of the NOL carryback shall not exceed the lesser of: $60,000, or the loss prop-erly shown on the Federal Schedule F reduced by half of the income from all other sources other 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, the carryback period will be determined by reference to IRC Section 172 and the amount of the NOL carryback will not be limited. (continued on page 6) 6 When to File an Amended Return If your net income for any year is changed by the IRS, an amended return shall be filed within one year. Part-year residents and nonresidents shall use Form 511NR. Place an “X” in the box at the top of the Form 511NR in-dicating the return to be an amended return and enclose a copy of Federal Form 1040X, Form 1045, RAR, or other IRS notice, correspondence, and/or other documentation. Important: Enclose a copy of IRS refund check or statement of adjustment. When amending Form 511NR, you must adjust line 43 (Oklahoma Income Tax Withheld) by subtracting previ-ous overpayments or adding taxes previously paid. See the worksheet on page 5 of the Form 511NR. If you discover you have made an error on your Oklaho-ma return, we may be able to help you correct the return. For additional information, contact our Taxpayer Assis-tance Division at one of the numbers shown on page 36. You can check your refund status by telephone. Simply call us at (405) 521-3160 or in-state toll free at (800) 522- 8165, and select the option to “Check the Status of an Income Tax Refund”. By providing your SSN and amount of your refund, the system will provide you with the status of your refund. Please wait six weeks before calling. Should you have questions during your call, you will have the option to speak with an OTC representative. If you do not choose to have your refund deposited di-rectly into your bank account, you will receive an Okla-homa debit card. Taxpayers filing a joint return will each receive a card in their name. Each card will have access to the full amount of the refund. See page 36 for more information on Direct Deposit. A debit card or direct deposit are not your only options to receive your refund. If timely filing you may have any amount of overpayment applied to your next year’s estimated tax. Refunds applied to the following year’s Oklahoma estimated income tax (at the taxpayer’s re-quest) may not be adjusted after the original due date of the return. Before You Begin You must complete your Federal income tax return before beginning your Oklahoma income tax return. You will use the information entered on your Federal return to complete your Oklahoma return. Remember, when completing your Oklahoma return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 All About Refunds An election may be made to forego the carryback period. A written statement of the election must be part of the original timely filed Oklahoma loss year return. However, if you filed your return on time without making the elec-tion, you may still make the election on an amended re-turn filed within six months of the due date of the original return (excluding extensions). Attach the election to the amended return. Once made, the election is irrevocable. The Federal NOL allowed in the current tax year re-ported on Form 511NR, line 15 (other income), shall be added on Schedule 511NR-A, line 3 (Oklahoma addi-tions) in the appropriate column. Enter as a positive number. The Oklahoma NOL(s) shall be subtracted on Schedule 511NR-B, line 9 (Oklahoma subtractions) in the appropriate column. Net Operating Loss (continued) Helpful Hints • File your return by April 17, 2012, the same date as your Federal income tax return. If you need to file for an extension, use Form 504 and then later, file Form 511NR. For more information regarding due dates, please see page 5. • 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. • If you fill out any portion of Schedules 511NR-A through 511NR-F, you are required to enclose those pages with your return. Failure to include the pages will result in a delay of your refund. • Do not enclose any correspondence other than those documents and schedules required for your return. Credit Card Payments Accepted You can pay the balance due on any income tax return by credit card. Payments can be made for the current tax year and all years prior. Estimated income tax payments may also be made by credit card. A convenience fee will be added to credit and debit card transactions. For more information regarding this service, visit our website at www.tax.ok.gov or call our Taxpayer Assistance Office at (405) 521-3160. s r r TM Log on to our website at www.tax.ok.gov. Click on the “Payment Options” link and pay your balance due online. Check box if this is an amended 511NR: Wages, salaries, tips, etc.............................................................. Taxable interest income................................................................ Dividend income........................................................................... Taxable refunds (state income tax)............................................... Alimony received .......................................................................... Business income or (loss) (Federal Schedule C) ......................... Capital gains or losses (Federal Schedule D) .............................. Other gains or losses (Federal Form 4797).................................. Taxable IRA distribution................................................................ Taxable pensions and annuities ................................................... Rental real estate, royalties, partnerships, etc ............................. Farm income or (loss)................................................................... Unemployment compensation...................................................... Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) ....... Other income (identify: ________________________________) Add lines 1 through 15.................................................................. Total Federal adjustments to income (identify: ______________) Oklahoma source income (line 16 minus line 17)...................... Federal adjusted gross income (line 16 minus line 17) ............ Oklahoma additions: Schedule 511NR-A, line 8.......................... Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) .. Oklahoma subtractions: Schedule 511NR-B, line 15.................... Adjusted gross income: Okla. Source (line 21 minus line 22)......... Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25 To Arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the Federal column, enter the amounts from your Federal Tax Return. See the instructions to figure the amounts to report in the Oklahoma column. Please Round to Nearest Whole Dollar 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 511NR - 2011 Your Social Security Number Spouse’s Social Security Number (joint return only) Mailing address (number and street, including apartment number, rural route or PO Box) City, State and Zip AMENDED RETURN! 1 S i n g l e 2 Married filing joint return (even if only one had income) 3 Married filing separate • If spouse is also filing, list SSN and name in box: 4 Head of household with qualifying person 5 Qualifying widow(er) with dependent child • Please list the year spouse died in box at right: Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Husband _________ Wife _______ Check this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding. (see instructions) Note: If you may be claimed as a dependent on another return, enter “0” for your regular exemption. = (Please see instructions) Yourself Spouse 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 If a joint return, spouse’s first name, middle initial and last name #1695# * NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet. If filing an Amended Return, enclose a copy of your Federal Amended Return and IRS acceptance. * + + + + = = = = Check box if this taxpayer is deceased Check box if this taxpayer is deceased 7 Top of Form Instructions Social Security Number Enter your Social Security Number. If you file married filing joint, please enter your spouse’s Social Security Number in the space provided. Note: If you file married filing separate, do not enter your spouse’s Social Security Number here. Enter it in item D. Print or type the first name, middle initial and last name for both yourself and spouse, if applicable. Complete the address portion including an apartment number and/or rural route, if applicable. Name and Address If a taxpayer died before filing a return, the executor, ad-ministrator or surviving spouse may have to file a return for the decedent. Check the appropriate box in the SSN area. What About Deceased Taxpayers? Filing Status 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 an Oklahoma resident (either civilian or military), and the other is a nonresident civilian (non-military). In this case the tax-payer must either: • 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 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 at www.tax.ok.gov. OR • 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 (Oklahoma Form 511TX) may be used to claim B C D A Do Not Write in this Space The barcode near the form number contains a page notation signifying the first page of a new return for pro-cessing equipment use. The blank area is used for pro-cessing notations. Please do not write in these areas. A B B C D E F G H (continued on page 8) 8 Check the box(es) if your age, or your spouse’s, is 65 on or before December 31, 2011. If you turned age 65 on January 1, 2012, you are considered to be age 65 at the end of 2011. Sixty-five or Over * Top of Form Instructions Filing Status (continued) Nonresident - Check this box only if a nonresident the entire year. If filing a joint return, both must be nonresi-dents the entire year. Part-year Resident - Check this box only if a part-year resident. If filing a joint return, both must be part-year residents. Enter the dates, during the tax year, of your Oklahoma residency. Resident/Part-year Resident/Nonresident - Check this box only if filing a joint return and spouses have different residency status. Enter the state(s) of residence for each spouse. If either spouse is a part-year resident, list all states of residence for the part-year resident and enter the dates of Oklahoma residency above on the part-year resident line. Do not check the box for part-year resident. Residency Status Not Required to File If you are not required to file a return based on the filing requirements under the heading “Not Required to File” on page 5, check the box. See the instructions under “Not Required to File” to determine which lines on the rest of the Form 511NR to complete. To the right of the word “Yourself” place a number “1” in all the boxes that apply to you. Then total the boxes. Then do the same for your spouse if applicable. The terms for this section are defined below. Regular*: The same exemptions as claimed on your Federal return. Special: An additional exemption may be claimed for each taxpayer or spouse who meets the qualifica-tions based on filing status and Federal adjusted gross income limits** below and who is 65 years of age or over at the close of the tax year: (1) Single return with line 19 equal to $15,000 or less. (2) Joint return with line 19 equal to $25,000 or less. (3) Married filing separate return with line 19 equal to $12,500 or less. (4) Head of household return with line 19 equal to $19,000 or less. **Note: If your Federal adjusted gross income includes income from the conversion of a traditional individual re-tirement account to a Roth individual retirement account this income shall be excluded in determining the Federal adjusted gross income limits. Enclose copy of Federal return and Form 8606. Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. Dependents: If claiming dependents, please enter the same number as on your Federal return. However, if the resident spouse also has an Oklahoma filing requirement and is filing separately on Form 511, the dependency exemptions will be allocated between the resident’s and nonresident’s returns. Exemptions E F G H Want a Form that Does the Math? Electronic Payments Log on to www.tax.ok.gov and visit the “Payment Options” link to make a payment electronically. All electronic payment methods provide you with a confirmation number and the peace of mind in knowing your payment was received. Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself. credit for taxes paid to the other state, if applicable. A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only. The above exception does not apply if: 1) either spouse is a part-year resident or 2) an Oklahoma resident (either civilian or military) 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 the Oklahoma amount column, all Oklahoma source income of both spouses. The OTC has just the form for you. Visit our website at www.tax.ok.gov. Download the “2-D Calculating Form 511NR” from the income tax forms area of the website. As you fill in your form on your computer screen, this form will be doing the calculating for you. Once finished, simply print out two copies before closing the document. Mail one to the OTC and keep the other for your files. By using this form type, your return will have a 2-D barcode at the top and will be processed faster. Faster processing means a faster refund to you. Federal Amount column - Lines 1 through 19 “Federal Amount” column are a summary of the items that make up your Federal adjusted gross income. Complete your Federal return, then enter all income items and Federal adjustments exactly as entered on your Federal return. However, if you are a nonresident civilian (non-military) filing a joint Federal return with an Oklahoma resident spouse, enter the amounts from Form 574 “Allocation of Income and Deductions”. Enclose a copy of your Federal return. Oklahoma Amount column - Lines 1 through 18 “Okla-homa Amount” column will be used to determine income from Oklahoma sources included in Federal Adjusted Gross Income. Wages, salaries, tips, etc. Enter that part of the Federal amount that represents services performed in Oklahoma as a nonresident. If you were a part-year resident, you must also add the part of the Federal amount that was earned while you were a resident. Note: Form W-2 income protected under the Military Spouses Residency Relief Act should not be entered in the “Oklahoma Amount” column. Enter any Oklahoma withholding on line 43. See the “Nonresident Spouse of United States Military Servicemember” section on page 3 for more information. Taxable interest income Enter that part of the Federal amount that represents interest income earned as a nonresident or part-year resident that is part of the receipts of your business, in-cluding partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Form 511NR, line 6. If you were a part-year resident, you must also add the non-business part of the Federal amount that was earned while a resident. Dividend income Enter dividend income, earned as a nonresident or part-year resident, that is part of the receipts of your business, including partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Form 511NR, line 6. If you were a part-year resident, you must also add the non-business part of the Federal amount that was earned while a resident. Taxable refunds, credits, or offsets of state and local income taxes If you were a part-year resident, enter that part of the Federal amount that was received while an Oklahoma resident. Do not enter any amount received during the period you were a nonresident. Alimony received If you were a part-year resident, enter that part of the Federal amount which represents the total alimony received while an Oklahoma resident. Do not enter any alimony received during the period you were a nonresident. Business income or (loss) As a nonresident or part-year resident, enter that part of the Federal amount that represents business income or (loss) received from a business carried on in Oklahoma. Business carried on in Oklahoma - Your business is considered to be carried on in Oklahoma if you maintain, operate or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly carried on in Oklahoma. This definition is not exclusive. Your business is considered to be carried on in Oklahoma if it is transacted here with a fair measure of permanency and continuity. Business carried on both within and without Okla-homa - Net income or (loss) from a business activity which is carried on both within and without Oklahoma of a non-unitary character shall be separately allocated to the state to which such activity is conducted. Net income or (loss) from a business activity which is carried on both within and without Oklahoma of a unitary character shall be apportioned according to a prescribed formula or an approved alternative method. Note: Income protected under the Military Spouses Residency Relief Act should not be entered in the “Okla-homa Amount” column. See the “Nonresident Spouse of United States Military Servicemember” section on page 3 for more information. Capital gain or (loss) As a nonresident or part-year resident, calculate the amount to be included in the “Oklahoma Amount” col-umn as capital gain or (loss) from Oklahoma sources. Examples include gain or (loss) from the sale or ex-change of real or tangible personal property located in Oklahoma regardless of residency and the gain or (loss) from the sale or exchange of intangible property that was sold during the period of residency. 1 2 3 4 6 5 7 Select Line Instructions 9 10 11 12 13 14 15 17 20 25 22 26 Other gains or (losses) Enter that part of the Federal amount that represents gain or (loss) from the sale or exchange of noncapital assets from Oklahoma sources. An example includes a gain or (loss) from the sale of business property located in Oklahoma. Taxable amount of IRA Distribution If you are a part-year resident, you must enter the part of the Federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. Taxable amount of pensions and annuities If you are a part-year resident, you must enter the part of the Federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. Rental real estate, royalties, partnerships, etc. Enter that part of the Federal amount that was derived from or connected with Oklahoma sources. See “What is Oklahoma Source Income?” on page 4. Passive losses are allowed in Oklahoma during the same tax year utilized on the Federal return. Report in the “Oklahoma Amount” column your share of any income from a partnership of which you are a mem-ber or an estate or trust of which you are a beneficiary if from Oklahoma sources. Farm income or (loss) As a nonresident or part-year resident, enter that part of the Federal amount that represents income or (loss) from farming carried on in Oklahoma. Unemployment compensation If you were a part-year resident, you must enter the part of the Federal amount that was received while a resi-dent. Do not enter any amount received during the period you were a nonresident. Note: You are required to add back the up to $2,400 of unemployment compensation exempt from Federal tax under IRC Section 85(c). See the instructions for Sched-ule 511NR-A, line 7, number 6. Social Security Benefits If you were a part-year resident, you must enter the part of the Federal taxable amount that was received while you were a resident. Do not enter any amount received during the period you were a nonresident. Other income Enter the part of the Federal amount from or connected with Oklahoma sources as a nonresident or part-year resident. If you were a part-year resident, you must also add the part of the Federal amount while a resident. If you have a net operating loss from Oklahoma sources (without a corresponding Federal net operating loss) that you are carrying forward, enter the amount of the loss on Schedule 511NR-B, line 9, and enclose the applicable schedule from Form 511NR-NOL. Total Federal adjustments to income Federal Amount column - Enter the total adjustments to income reported on your Federal Form 1040. Ex-amples include penalty on early withdrawal of savings, IRA deduction, deduction for self-employment tax, and moving deduction. Oklahoma Amount column - If you were a nonresident or part-year resident, enter only adjustments attribut-able to income taxed by Oklahoma. If the adjustment is not attributable to income, the adjustment should be prorated based on the amount paid while an Oklahoma resident to total amount paid. IRA deductions will be prorated on the basis of Oklaho-ma earned income to total earned income per taxpayer. Moving expense deduction is an allowable adjustment in the “Oklahoma Amount” column for part-year residents moving into Oklahoma. Additions Enter the total from Schedule 511NR-A, line 8. See Schedule 511NR-A instructions on pages 16-17. Subtractions Enter the total from Schedule 511NR-B, line 15. See Schedule 511NR-B instructions on pages 18-21. Adjusted Gross Income - ALL SOURCES Enter the amount from page 1, Form 511NR, line 24. This is your Federal Adjusted Gross Income after Okla-homa Additions and Subtractions, which is your Adjusted Gross Income from all sources. Adjustments Enter the total from Schedule 511NR-C, line 8. See Schedule 511NR-C instructions on pages 21-24. Select Line Instructions 8 9 10 11 35 34 37 36 Deductions • Enter the Oklahoma standard deduction if you did not claim itemized deductions on your Federal return. If your filing status is single or married filing separate. your Oklahoma standard deduction is $5,800. If your filing status is head of household, your Okla-homa standard deduction is $8,500. If your filing status is married filing joint or qualify-ing widow(er), your Oklahoma standard deduction is $11,600. • If you claimed itemized deductions on your Federal re-turn (Form 1040, Schedule A), enter the amount of your allowable itemized deductions. (Enclose a copy of your Federal Schedule A.) Exemptions and Dependents Oklahoma allows $1,000 for each exemption claimed at the top of the form of page 1 of Form 511NR. Tax From Tax Table Using Form 511NR, line 31, find your tax in the Tax Table. Enter the result here, unless you used Form 573 “Farm Income Averaging”. If you used Form 573, enter the amount from Form 573, line 22, and enter a “1” in the box. Amounts withdrawn from a Health Savings Account for any purpose other than those described in 36 OS Sec. 6060.17 and which are included in your Federal adjusted gross income are subject to an additional 10% tax. Add the additional 10% tax to your tax from the tax table* and enter a “2” in the box. * If you also used Form 573, add the 10% tax to the tax from Form 573, line 22. Child Care/Child Tax Credit Complete Form 511NR, line 33 unless your adjusted gross income from all sources (Form 511NR, line 24) is less than your Federal adjusted gross income (Form 511NR, line 19). If your adjusted gross income from all sources is less than your Federal adjusted gross income, complete Schedule 511NR-D to determine the amount to enter on Form 511NR, line 33. If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the Internal Revenue Code. Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return. or • 5% of the child tax credit allowed by the Internal Rev-enue Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal Adjusted Gross Income is greater than $100,000 no credit is allowed. Enclose a copy of your Federal return, and if applicable, the Federal Child Care Credit schedule. Tax Base This is the amount of tax computed on the total income from all sources. This is not your Oklahoma income tax. To determine your Oklahoma income tax, complete Form 511NR, lines 35 and 36. Tax Percentage The tax base (line 34) is prorated using the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is your Oklahoma income tax (line 36). Enter the Oklahoma Amount from Form 511NR, “Okla-homa Column”, line 23 in box “a”. Enter the Federal Amount from Form 511NR, “Federal Column”, line 24 in box “b”. Divide “a” by “b”. Do not enter more than 100%. This is your Oklahoma Income Tax The Oklahoma Percentage from Form 511NR, line 35 shall be multiplied by the amount of base tax (Form 511NR, line 34) in order to determine the amount of in-come tax which must be paid to the State of Oklahoma. Credit for Tax Paid another State A resident or part-year resident taxpayer who receives income for personal services performed in another state while a resident of Oklahoma must report the full amount of such income in the “Oklahoma Amount” column. If the other state also taxes the income, a credit is allowed on Form 511NR. Complete Oklahoma Form 511TX and furnish a copy of the other state(s) return or Form W-2G if the taxing state does not allow a return to be filed for gambling winnings (i.e. Mississippi). Personal service income not included in the “Oklahoma Amount” column does not qualify for this credit. Note: Nonresident taxpayers do not qualify for this credit. Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not qualify to claim this credit on the Okla-homa return based on the same income. Select Line Instructions 28 29 32 33 e file Go easy on yourself... make our website your starting point for e-filing both your state and federal income tax returns! www.tax.ok.gov Oklahoma 12 38 Select Line Instructions Other Credits The amount of other credits as claimed on Form 511CR should be entered on this line. Enter in the box the number that corre-sponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter “99” in the box. See below for a list of the credits available on Form 511CR. You can obtain this form from our website at www.tax.ok.gov. Effective July 1, 2011 - Tax credits transferred or allocated must be reported on Oklahoma Tax Commission Form 569. Failure to file Form 569 will result in the affected credits being denied by the Oklahoma Tax Commission pursuant to 68 OS Sec. 2357.1A-2. • Oklahoma Investment/New Jobs Credit Enclose Form 506. 68 OS Sec. 2357.4 and Rule 710:50-15-74. • Coal Credit 68 OS Sec. 2357.11 and Rule 710:50-15-76. • Credit for Energy Assistance Fund Contribution 68 OS Sec. 2357.6. • Venture Capital Credit 68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78. • Credit for Investment in a Clean-Burning Motor Vehicle Fuel Property or Investment in Qualified Electric Motor Vehicle Property 68 OS Sec. 2357.22 and Rule 710:50-15-81. • Credit for Hazardous Waste Disposal 27A OS Sec. 2-11-303 and Rule 710:50-15-75. • Credit for Qualified Recycling Facility 68 OS Sec. 2357.59 and Rule 710:50-15-84. • Small Business Capital Credit Enclose Form 527-A. 68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86. • Oklahoma Agricultural Producers Credit Enclose Form 520. 68 OS Sec. 2357.25 and Rule 710:50-15-85. • Small Business Guaranty Fee Credit Enclose Form 529. 68 OS Sec. 2357.30. • Credit for Employers Providing Child Care Programs 68 OS Sec. 2357.26 and Rule 710:50-15-91. • Credit for Entities in the Business of Providing Child Care Services 68 OS Sec. 2357.27. • Credit for Food Service Establishments that Pay for Hepatitis A Vaccination for their Employees 68 OS Sec. 2357.33. • Credit for Commercial Space Industries 68 OS Sec. 2357.13. • Credit for Tourism Development or Qualified Media Produc-tion Facility 68 OS Sec. 2357.34 - 2357.40. • Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit 68 OS Sec. 2357.81. • Credit for Qualified Rehabilitation Expenditures 68 OS Sec. 2357.41 and Rule 710:50-15-108. • Credit for Space Transportation Vehicle Provider 68 OS Sec. 2357.42 and Rule 710:50-15-93. • Rural Small Business Capital Credit Enclose Form 526-A. 68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87. • Credit for Electricity Generated by Zero-Emission Facilities 68 OS Sec. 2357.32A. • Credit for Financial Institutions Making Loans under the Rural Economic Development Loan Act 68 OS Sec. 2370.1. • Credit for Manufacturers of Small Wind Turbines 68 OS Sec. 2357.32B and Rule 710:50-15-92. • Credit for Qualified Ethanol Facilities 68 OS Sec. 2357.66 and Rule 710:50-15-106. • Poultry Litter Credit 68 OS Sec. 2357.100 and Rule 710:50-15-95. • Volunteer Firefighter Credit Enclose the Council on Firefighter Training’s Form. 68 OS Sec. 2385.7 and Rule 710:50-15-94. • Credit for Qualified Biodiesel Facilities 68 OS Sec. 2357.67 and Rule 710:50-15-98. • Film or Music Project Credit Enclose Form 562. 68 OS Sec. 2357.101 and Rule 710:50-15-101. • Credit for Breeders of Specially Trained Canines 68 OS Sec. 2357.203 and Rule 710:50-15-97. • Credit for Wages Paid to an Injured Employee 68 OS Sec. 2357.47 and Rule 710:50-15-107. • Credit for Modification Expenses Paid for an Injured Employee 68 OS Sec. 2357.47 and Rule 710:50-15-107. • Dry Fire Hydrant Credit 68 OS Sec. 2357.102 and Rule 710:50-15-99. • Credit for the Construction of Energy Efficient Homes 68 OS Sec. 2357.46 and Rule 710:50-15-104. • Credit for Railroad Modernization 68 OS Sec. 2357.104 and Rule 710:50-15-103. • Research and Development New Jobs Credit Enclose Form 563. 68 OS Sec. 54006 and Rule 710:50-15-105. • Gas Used in Manufacturing 68 OS Sec. 2357(C). • Credit for Biomedical Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Credit for Employees in the Aerospace Sector Enclose Form 564. 68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109. • Credits for Employers in the Aerospace Sector Enclose Form 565. 68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule 710:50-15-109. • Wire Transfer Fee Credit 68 OS Sec. 2357.401 and Rule 710:50-15-111. • Credit for Manufacturers of Electric Vehicles 68 OS Sec. 2357.402 and Rule 710:50-15-112. • Business Activity Tax Credit Enclose Form 511-BAT. 68 OS Sec. 1219 and Rule 710:95-19-6. • Credit for Cancer Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Oklahoma Capital Investment Board Tax Credit 74 OS Sec. 5085.7 13 * Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at: www.tax.ok.gov. Oklahoma Use Tax (For taxpayers who lived at least part of 2011 in Oklahoma) Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether by mail order, catalog, television shopping networks, radio, Internet, phone or in person, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. Examples of items that are subject to sales tax include books, compact discs, computer equipment, computer software, electronics, clothing, appliances, furniture, sporting goods and jewelry. When an out-of-state retailer does not collect Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser. Use tax is calculated at the same rate as sales tax, which varies by city and county. The state sales tax rate is 4.5% (.045) plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma use tax you owe based on your city and county sales tax rate, you can either: 1. Use the tax table on page 14 or multiply your Adjusted Gross Income from line 1 by 0.056% (.00056). or Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases 1 Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . . 2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter the tax paid to another state on the purchases. This amount may not exceed the amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar, here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases 1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14 to establish the use tax based on your Federal adjusted gross income from Form 511NR, line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . . 2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to calculate the amount of use tax owed. 2a Enter the total amount of out-of-state purchases made while living in Oklahoma of $1,000 or more for 1/1/2011 through 12/31/2011 . . . . . . . . . . . . . . . . . . . . . . . 2b Multiply line 2a by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the tax paid to another state on the purchases. This amount may not exceed the amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar, here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 4 5 2a 2b Oklahoma Use Tax (continued) 2. Use one of the worksheets below to calculate your Oklahoma use tax. Complete Worksheet One if you kept records of all of your out-of-state purchases. Com-plete Worksheet Two if you did not keep records of all of your out-of-state purchases. Worksheet Two has two parts. The first part is a calcu-lation of the amount due on items that cost less than $1,000 each and the second part is a calculation of the amount due on items that cost $1,000 or more each. The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of Federal Adjusted Gross Income. The estimated amount is 0.056% (.00056) of Federal adjusted gross income. If you believe that estimate from the table is too high for your out-of-state purchases, you may estimate the amount you owe. If you paid another state’s sales or use tax on any pur-chase, that amount may be credited against the Okla-homa use tax due on that purchase. Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on your return, you may be subject to an assessment for the additional use tax. 40 See Page 14 for the Oklahoma Use Tax Table Select Line Instructions 14 Use Tax Table At least But less than Your Use Tax Amount is: 0 2,090 1 2,090 4,670 2 4,670 6,420 3 6,420 8,170 4 8,170 9,920 5 9,920 11,795 6 11,795 13,545 7 13,545 15,295 8 15,295 17,170 9 17,170 18,920 10 18,920 20,670 11 20,670 22,420 12 22,420 24,295 13 24,295 26,045 14 26,045 27,795 15 27,795 29,670 16 29,670 31,420 17 31,420 33,170 18 33,170 34,920 19 34,920 36,795 20 36,795 38,545 21 38,545 40,295 22 40,295 42,170 23 42,170 43,920 24 43,920 45,670 25 45,670 47,420 26 47,420 49,295 27 49,295 51,045 28 51,045 52,795 29 52,795 54,670 30 54,670 and over Business Activity Tax Every sole proprietor or farmer, except single-member limited liability companies (LLCS), doing business in Oklahoma is required 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. If you began doing business in Oklahoma prior to Janu-ary 1, 2011, you are subject to an annual Business Activ-ity 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 downloaded from our website at www.tax.ok.gov. 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 511NR, line 38. Oklahoma Income Tax Withheld • If you have Form(s) W-2 showing Oklahoma income tax withheld, you should also have Oklahoma wages on the front page, Form 511NR, line 1 in the Oklahoma Amount column. Enclose Form(s) W-2 to substantiate Oklahoma withholding. If your employer withheld Oklahoma taxes from your wages in error, you must file an Oklahoma return in or-der to receive a refund even though you have no income from Oklahoma sources. A letter from your employer, on company letterhead, and signed by an authorized company official, explaining the error must accompany your return. • Oklahoma income tax is withheld from royalty payments paid to nonresident royalty owners. Enter the withholding on this line. You should have Oklahoma royalty income on the front page of Form 511NR in the Oklahoma amount column. Enclose Form 1099-MISC, Form 500-A, Form K-1 or other documentation to sub-stantiate Oklahoma withholding. • Oklahoma income tax is withheld from distribu-tions made by pass-through entities (partnerships, S corporations, limited liability companies or trusts) to nonresident members. If you are a nonresident member of a pass-through entity, Oklahoma income tax should have been withheld on any distribution of Oklahoma tax-able income. Enter the Oklahoma income tax withheld on your distribution. Enclose Form 500-B to substantiate Oklahoma withholding. If you are entering withholding on this line, you should also have distributive income/(loss) from the pass-through entity on the front page of Form 511NR in the Oklahoma Amount Column. If not, enclose an explanation. Note: If you are a nonresident partner and are electing to be included in a composite return or are a nonresident shareholder who has not filed a Form 512SA, do not include your withholding on this line. The partnership or the S corporation will claim the withholding on their return. For Amended Returns Only • When amending Form 511NR you must adjust Form 511NR, line 43 (Oklahoma Income Tax Withheld) by subtracting any previous overpayments or adding any tax previously paid. See the worksheet on page 5 of Form 511NR. Note: For amended returns the total amount of overpay-ment must be refunded. None can be placed in estimat-ed tax for the following year. Oklahoma Estimated Tax Payment Enter any payments you made on your estimated Oklahoma income tax for 2011. Include any overpay-ment from your 2010 return you applied to your 2011 estimated tax. If at least 66-2/3% of your gross income 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. Note: See page 4, “Estimated Income Tax” for informa-tion on who is required to make estimated tax payments. 43 44 Select Line Instructions 41 multiply Federal AGI times 0.00056 If Federal Adjusted Gross Income (Form 511NR, line 19) is: 15 • Please enclose a check or money order payable to “Oklahoma Tax Commission” for any balance due. Elec-tronic payment options are available on our website at www.tax.ok.gov. Should you choose to pay by check or money order, please write your SSN and tax year on the payment to ensure proper credit. • Enclose copy of Federal return and W-2s, 1099s or other withholding statements to substantiate income tax withholdings. • If you do not have a return envelope, please mail the originals, along with any payment due, to the address below: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800 When You Are Finished... Select Line Instructions Payments With Extension If you filed Oklahoma extension Form 504 for 2011, enter any amount you paid with that form. Earned Income Credit Residents and part-year residents are allowed an Earned Income Credit. Enter the total from Schedule 511NR-E, line 4. See instructions on page 24. Note: Nonresidents do not qualify for this credit. Amount Credited to 2012 Estimated Tax Refunds applied to the following year’s Oklahoma Esti-mated Income Tax (at the taxpayer’s request) may not be adjusted after the original due date of the return. Donations Schedule 511NR-F provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Please note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropriate agency. Descriptive information for Schedule 511NR-F is on page 6 of the Form 511NR. Place the line number of the organization from Schedule 511NR-F in the box on line 50. If giving to more than one organization, put a “99” in the box on line 50. Amount to be Refunded If you do not choose direct deposit, you will be issued a debit card. See “All About Refunds” on page 6 for more information. Eastern Red Cedar Revolving Fund A donation to this fund may be made on a tax due return. For information regarding this fund, please see Schedule 511NR-F: Information. Underpayment of Estimated Tax Interest You were required to make estimated tax payments if your income tax liability exceeds your withholding by $500 or more. To avoid the 20% Underpayment of Esti-mated Tax Interest, timely filed estimated tax payments and withholding are required to be the smaller of: • 70% of the current year tax liability, or • 100% of your prior year tax liability. 45 46 50 Underpayment of Estimated Tax Interest (continued) The income tax liability is the Oklahoma income tax due less all credits except amounts paid on withholding, esti-mated tax and extension payments. Note: No underpayment of estimated tax interest shall be imposed if the income tax liability shown on the return is less than $1,000. If you do not meet one of the above exceptions, you may complete Form OW-8-P or the OTC will figure the interest and send you a bill. Delinquent Penalty and Interest After the original due date of the return, compute 5% penalty on the income tax due (line 53 minus lines 40 and 41). Compute interest on the income tax due at 1 1/4% per month from the original due date of the re-turn. An extension does not extend the date for payment of tax. Note: If you have a valid extension of time to file your tax return, delinquent penalty is not due if 90% of your income tax was paid by the original due date of the return. Delinquent interest is due on any income tax not paid by the original due date of the return. 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 when specifically provided 52 for in the Oklahoma Statutes or rules. 54 49 56 55 Oklahoma’s Newest Way to Receive Your Refund... The Oklahoma Tax Refund Debit Card Safe, Convenient and Secure More information on page 24 of this packet Or visit www.tax.ok.gov TM Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15 16 Schedule 511NR-A The “Federal Amount” column is a summary of your Oklahoma allowable additions and subtractions from ALL SOURCES, as though all income and deductions are from Oklahoma sources. State and Municipal Bond Interest Federal Amount column If you received income on bonds issued by any state or political subdivision thereof, exempt from Federal taxation but not exempt from taxation by the laws of the State of Oklahoma, the total of such income shall be added to Federal Adjusted Gross Income. 1) Income from all bonds, notes or other obligations issued by the State of Oklahoma, the Oklahoma Capital Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the Oklahoma Transportation Authority (formerly Turnpike Authority) is exempt from Oklahoma income tax. The profit from the sale of such bond, note or other obligation shall be free from Oklahoma taxation. 2) Income from local Oklahoma governmental obligations issued after July 1, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of providing financing for projects for nonprofit corporations. Local governmental obligations shall include bonds or notes issued by, on behalf of, or for the benefit of Oklahoma educational institutions, cities, towns, or counties or by public trusts of which any of the foregoing is a beneficiary. 3) Income from Oklahoma State and Municipal Bonds issued prior to July 2, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax only if so provided by the statute authorizing their issuance. 4) Income on bonds issued by another state or political subdivision thereof (non-Oklahoma), exempt from Federal taxation, is taxable for Oklahoma income tax. Enclose a schedule of all municipal interest received by source and 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 income derived from obligations exempt from Oklahoma tax. Note: If the interest is exempt, the capital gain/(loss) from the sale of the bond may also be exempt. The gain/(loss) from sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute authorizing its issuance. Enter exempt gains on Schedule 511NR-B, line 11 and exempt losses on Schedule 511NR-A, line 7. Oklahoma Amount column Enter that part of the “Federal Amount” column received while a resident of Oklahoma. A1 Lump-Sum Distributions Federal Amount column Lump-sum distributions not included in the Federal Ad-justed Gross Income shall be added to the Federal AGI. Rollovers are taxed in the same year as on the Federal return. Enclose a copy of Form 1099, and complete copy of Federal return. Note: The lump-sum distribution may qualify for the Schedule 511NR-B, line 6 “Other Retirement Income exclusion.” It must be received from a qualified plan and satisfy the requirements of the Internal Revenue Code as specified in the instructions for the exclusion. Oklahoma Amount column Enter that part of the “Federal Amount” column that represents the lump-sum distribution received while a resident of Oklahoma. Federal Net Operating Loss Enter carryover(s) included on Federal Form 1040 and on Form 511NR, line 15. See “Net Operating Loss” instructions on pages 5 and 6. Recapture of Depletion and Add Back of Excess Federal Depletion Federal Amount column Upon the expiration of the lease, depletion claimed must be restored to income in the case of non-producing properties. Enter depletion claimed on a lease bonus if no income was received from the property due to its lease expiration. A complete schedule by property must be furnished. If the 22% Oklahoma option for computing depletion was used in a previous year and the 65% Federal depletion limitation applied in that year, you must add back any unused Federal depletion being carried over from such year and used in the current year’s Federal return. Ap-plicable recapture is determined on a well-by-well basis. For the Oklahoma option for computing depletion see the instructions for Schedule 511NR-B, line 8. A com-plete schedule by property must be furnished Oklahoma Amount column Enter that part of the “Federal Amount” column that repre-sents the recapture of depletion on Oklahoma properties. Enter that part of the “Federal Amount” column that represents the add back of excess Federal depletion on Oklahoma properties. A2 A3 A4 A5 17 A6 Schedule 511NR-A Expenses Incurred to Provide Child Care Programs Federal Amount column Employers incurring expenses to provide accredited Oklahoma child care programs for children of their em-ployees may be allowed a credit. If the credit is allowed, the eligible expenses upon which the credit is based must be added back to arrive at Oklahoma taxable in-come. See Form 511CR, line 12 for the credit. Enclose a schedule of eligible expenses and the computation of the credit. Oklahoma Amount column Enter the amount from the “Federal Amount” column. Recapture of Contributions to Oklahoma 529 College Savings Plan Federal Amount column - • If an individual elects to take a rollover on a contribu-tion within one year of the date of the contribution, for which a deduction was taken on the previous year’s return, the amount of such rollover is included in income. As used in this paragraph, “rollover” means the transfer of funds from the Oklahoma College Savings Plan to any other plan under IRC Section 529 • An individual who makes a non-qualified withdrawal of contributions for which a deduction was taken in tax year 2005 or later, such non-qualified withdrawal and any earnings thereon are included in income. If any of the earnings have already been included in your Federal adjusted gross income, do not include those earnings again on this line. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents the rollover taken or non-qualified withdrawal received while a resident of Oklahoma. Other Additions Enter in the box on Schedule 511NR-A, line 7, the ap-propriate number as listed below which shows the type of addition. If you have more than one addition, enter the number “99”. Federal Amount column Enter the number “1” if the following applies: Losses from the sale of exempt government obligations: See the note in the instructions for Schedule 511NR-A, line 1 and Schedule 511NR-B, line 1. Enclose Federal Schedule D. Enter the number “2” if the following applies: If you are a swine or poultry producer who has deducted depreciation on an accelerated basis on your Oklahoma tax return in previous tax years (Schedule 511NR-C, line 7, Number “3”), the asset may be fully depreciated for Oklahoma purposes. Any depreciation deducted on this year’s Federal return, after the date the asset has been fully depreciated on your Oklahoma return, must be add-ed back to avoid a duplication of depreciation. Enclose a copy of the Federal depreciation schedule showing the depreciation taken on the asset. Other Additions - Federal Amount column (continued) Enter the number “3” if the following applies: If a qualified Oklahoma refinery, of which you are a partner or shareholder, elected to expense the cost of qualified refinery property, such property is fully depreci-ated for Oklahoma purposes. For Oklahoma purposes, no depreciation expense can be taken for this tax year on such property. Enter your pro-rata share of such depreciation. Include the partnership’s or corporation’s name and ID number. Enter the number “4” if the following applies: You will have an amount on this line if a pass-through entity, of which you are a member: • was required to add-back rents and interest expenses paid to a captive real estate investment trust when determining Oklahoma distributable income; or • was a captive real estate trust that was required to add-back the dividends-paid deduction when determin-ing Oklahoma distributable income. Enter your pro-rata share of such add-back. Include your pass-through entity’s name and ID number. Enter the number “5” if the following applies: Enter any additions not previously claimed. Enclose a detailed explanation specifying the type of addition and Oklahoma Statute authorizing the addition, and verifying documents. Oklahoma Amount column Enter the part of the “Federal Amount” column that rep-resented: 1. losses from the sale of exempt government obliga-tions incurred while a resident of Oklahoma, 2. the depreciation on Oklahoma property added back, 3&4. the amount of the add-back included in your pro-rata share of the Oklahoma distributable income, 5. the applicable portion of any addition not previously claimed. A7 Oklahoma Low cost or sometimes e ven no cost... E-filing your return is simply the speediest, safest and most secure way to receive your income tax refund. E-file today and in most cases you’ll receive your Oklahoma refund in 7-10 days, even faster with direct deposit. *To e-file your state return for free, you must prepare and e-file both your Federal and Oklahoma returns at the same time. See more information regarding your Free File Options at www.tax.ok.gov. Check us out today to receive a speedy refund! www.tax.ok.gov e file Schedule 511NR-B Interest on U.S. Obligations Federal Amount column - If you report interest on bonds, notes and other obligations of the U.S. govern-ment on your Federal return, this income may be exclud-ed if a detailed schedule is furnished, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the income is from a mutual fund which invests in U.S. government obligations, enclose documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as FNMA & GNMA does not qualify. Note: The capital gain/loss from the sale of an U.S. Government Obligation is exempt. Enter exempt gains on Schedule 511NR-B, line 11, and exempt losses on Schedule 511NR-A, line 7. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents U.S. Govern-ment interest included on Form 511NR, line 2, in the “Oklahoma Amount” column. Taxable Social Security Federal Amount column - Social Security benefits received by an individual shall be exempt from taxable income, to the extent such benefits are included in the Federal Adjusted Gross Income. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents Social Security benefits exempt by statute included on Form 511NR, line 14, in the “Oklahoma Amount” column. Federal Civil Service Retirement in Lieu of Social Security Federal Amount column - Each individual may ex-clude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), includ-ing survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal Adjusted Gross Income. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511NR-B, line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name. Note: Retirement benefits paid under the Federal Em-ployees Retirement System (FERS) do not qualify for this exclusion. However, for retirement benefits contain-ing both a FERS component and a CSRS component, the CSRS component will qualify for the exclusion. Provide substantiation for the CSRS component. Oklahoma Amount column - Each individual may ex-clude 100% of their CSRS retirement benefits included on Form 511NR, line 10, in the “Oklahoma Amount” column. Military Retirement Federal Amount column - Each individual may exclude the greater of 75% of their military retirement benefits or $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. Military retirement benefits are those benefits received by an individual from any component of the Armed Forces of the United States. Oklahoma Amount column - Each individual may exclude 75% of their military retirement benefits sourced to Oklahoma or $10,000, whichever is greater. “Sourced to Oklahoma” means the military retirement benefits entered on Form 511NR, line 10, in the “Oklahoma Amount” column. Military retirement benefits are those benefits received by an individual from any component of the Armed Forces of the United States. Oklahoma Government or Federal Civil Service Retirement Federal Amount column - Each individual may exclude their retirement benefits up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. (To be eligible retirement income must be in your name.) The retirement benefits must be received from the follow-ing: the civil service of the United States*, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher’s Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursuant to 19 OS Sec. 951, the Uniform Retirement System for Justices and Judges, the Oklahoma Wildlife Conservation Department Retirement Fund, the Oklahoma Employment Security Commission Retirement Plan, or the Employee retirement systems created by municipalities pursuant to 11 OS Sec. 48-101 of the Oklahoma Statutes. (Enclose a copy of Form 1099-R.) * Do not include on this line the CSRS retirement benefits already excluded on Schedule 511NR-B, line 3. Note: An early distribution from a retirement fund due to termination of employment prior to retirement or disability does not qualify for the $10,000 retirement income exclu-sion. Generally, there is a “1” in box 7 of your Form 1099-R for this type of distribution. This distribution may qualify for the “Other Retirement Income” exclusion on Schedule 511NR-B, line 6. Oklahoma Amount column - Enter all or part of the amount reported in the “Federal Amount” column that represents the income that is included on Form 511NR, line 10, in the “Oklahoma Amount” column. This exclusion is not prorated. B1 18 B2 B3 B4 B5 (continued on page 19) 19 B6 Other Retirement Income Federal Amount Column - Each individual may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. For any individual who claims the retirement exclusion on Schedule 511NR-B, line 5, the amount of the exclusion on this line cannot exceed $10,000 minus the amount already claimed on Schedule 511NR-B, line 5, in the “Federal Amount” column (if less than zero, enter zero). The retirement benefits must be received from the follow-ing and satisfy the requirements of the Internal Revenue Code (IRC): an employee pension benefit plan under IRC Section 401, an eligible deferred compensation plan under IRC Section 457, an individual retirement account, annuity or trust or simplified employee pension under IRC Section 408, an employee annuity under IRC Section 403 (a) or (b), United States Retirement Bonds under IRC Section 86, or lump-sum distributions from a retirement plan under IRC Section 402 (e). Enclose a copy of Form 1099-R or other documentation. Oklahoma Amount Column - You may exclude up to $10,000, but not to exceed the amount of qualified retire-ment benefits reported in the “Oklahoma Amount” column on the front of Form 511NR. For any individual who claims the retirement exclusion on Schedule 511NR-B, line 5, the amount of the exclusion on this line cannot exceed $10,000 minus the amount already claimed on Schedule 511NR-B, line 5, in the “Oklahoma Amount” column (if less than zero, enter zero). Enclose a copy of Form 1099 or other supporting docu-mentation. U.S. Railroad Retirement Board Benefits Federal Amount column - All qualified U.S. Railroad Retirement Board benefits that are included in the Fed-eral Adjusted Gross Income may be excluded. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents U.S. Railroad Retirement benefits exempt by statute included in the “Oklahoma Amount” column. Additional Depletion Federal Amount column - Depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each property (regardless where located) during the taxable year. Any depletion deduction allowable is the amount so computed minus the Federal depletion claimed. If Okla-homa Options are exercised, the Federal depletion not used due to the 65% limitation may not be carried over for Oklahoma purposes. A complete detailed schedule by property must be furnished. Additional Depletion (continued) Note: Taxpayers whose fiscal year ends in 2012 and major oil companies, as defined by 52 OS Sec. 288.2, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of nonproducing prop-erties, upon expiration of the lease, such depletion must be restored on Schedule 511NR-A, line 4, in the year the lease expires. If you have Federal depletion being carried over into this year, see Schedule 511NR-A, line 4. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents additional depletion only from Oklahoma properties, the net income of which is included in the “Oklahoma Amount” column on the front of Form 511NR. Oklahoma Net Operating Loss The loss year return must be filed to establish the Okla-homa Net Operating Loss. Federal Amount column - Enter the Oklahoma net operating loss, computed based on the “Federal Amount Column” carried over from previous years. Enclose a detailed schedule showing origin and NOL computation and enclose a copy of Federal NOL computation. See “Net Operating Loss” instructions on pages 5 and 6. (Also see Schedule 511NR-A, line 3.) Oklahoma Amount column - Enter the Oklahoma net operating loss, which was computed on the “Oklahoma Amount Column” carried over from previous years. Enclose a detailed schedule showing origin and NOL computation. See “Net Operating Loss” instructions on pages 5 and 6. (Also see Schedule 511NR-A, line 3.) Schedule 511NR-B B7 B8 B9 Online Filing of Your Income Taxes 2-D Fill-in Forms with Online Calculations QuickTax: Business Tax Filing System Download Forms 24/7 View FAQs or Email the OTC a Question Latest Tax News www.tax.ok.gov One Site with Many Oklahoma Filing Options www.tax.ok.gov B10 20 Exempt Tribal Income Federal Amount Column - If the tribal member’s principal residence is on “Indian country” as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. Legally acknowledged Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied. Provide the following information for tax year 2011: a. A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax year; and b. A copy of the trust deed, or other legal document, which describes the real estate upon which you main-tained your principal place of residence and which was an Indian allotment, restricted, or held in trust by the United States during the tax year. If your name does not appear on the deed, or other document, provide proof of residence on such property; and c. A copy of the trust deed, or other legal document, which describes the real estate upon which you were employed, performed work or received income and which was held by the United States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the tax year. Also a copy of employment or payroll records which show you are employed on that Indian country or an explanation of your work on Indian country; and d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax. All information to support your claim for refund must be enclosed with your return. Note: The military wages of an enrolled member of a federally recognized Indian tribe shall be exempt from Oklahoma individual tax when the income is compensa-tion paid to an active member of the Armed Forces, if the member was residing within his tribe’s “Indian Country” at the time of entering service, and the member has not elected to abandon such residence per Rule 710:50- 15-2. Provide a copy of your DD Form 2058-2: Native American State Income Tax Withholding Exemption Certificate, along with the information requested in para-graphs a and b above. Oklahoma Amount column - Enter the part of the “Fed-eral Amount” column that represents tribal income ex-empt by statute and included in the “Oklahoma Amount” column. Gains from Sale of Exempt Gov’t Obligations Federal Amount Column- Gains from the sale of exempt government obligations: see the note in the instructions for Schedule 511NR-A, line 1, and Schedule 511NR-B, line1. Enclose Federal Schedule D. Oklahoma Amount Column- Enter that part of the “Federal Amount” column that represents gains from the sale of exempt government obligations incurred while a resident of Oklahoma. Nonresident Active Duty Military Wages Nonresident active duty military pay, covered under the provisions of the Soldiers’ and Sailors’ Civil Relief Act, should be deducted from Federal Adjusted Gross Income before the calculation of tax under 68 OS Sec. 2362. Enter nonresident active duty military pay only to the extent such pay is included on Form 511NR, line 1, in the “Federal Amount” column. Enclose a copy of the military Form W-2. Oklahoma Capital Gain Deduction Federal Amount Column – You can deduct qualifying gains receiving capital treatment which are included in Federal Adjusted Gross Income. “Qualifying gains re-ceiving capital treatment” means the amount of net capi-tal gains, as defined under the IRC Section 1222(11). The qualifying gain must: 1) Be earned on real or tangible personal property located within Oklahoma that you have owned for at least five uninterrupted years prior to the date of the sale; 2) Be earned on the sale of stock or ownership in-terest in an Oklahoma headquartered company, limited liability company, or partnership where such stock or ownership interest has been owned by you for at least two uninterrupted years prior to the date of the sale; or 3) Be earned on the sale of real property, tangible personal property or intangible personal property located within Oklahoma as part of the sale of all or substantially all of the assets of an Oklahoma headquartered company, limited liability compa-ny, or partnership or an Oklahoma proprietorship business enterprise where such property has been owned by such entity or business enter-prise or owned by the owners of such entity or business enterprise for a period of at least two uninterrupted years prior to the date of the sale. Enter the amount from Form 561NR, Column F, line 10. Enclose Form 561NR and a copy of your Federal Schedule D. Oklahoma Amount Column – Enter the amount from Form 561NR, Column G, line 10. Schedule 511NR-B B12 B13 B11 B14 21 Miscellaneous: Other Subtractions Enter in the box on Schedule 511NR-B, line 14, the ap-propriate number as listed below, which shows the type of income you are subtracting. If you are entitled to more than one type of deduction, enter the number “99”. • Enter the number “1” if the following applies: Royalty income earned by an inventor from a product de-veloped and manufactured in this state shall be exempt from income tax for a period of seven years from Janu-ary 1 of the first year in which such royalty is received as long as the manufacturer remains in this state. (74 OS Sec. 5064.7 (A)(1)) To support your deduction please furnish: 1) copy of the patent. 2) copy of the royalty agreement with the Okla-homa manufacturer. 3) copy of registration form from Oklahoma De-partment of Commerce or Oklahoma Center for the Advancement of Science and Technology (OCAST). • Enter the number “2” if the following applies: Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2)) • Enter the number “3” if the following applies: Historical Battle Sites: There shall be a deduction, limited to 50% of the capital gain, if you sell to the State of Oklahoma any real property which was the site of a historic battle during the nineteenth century and has been designated a National Historic Landmark. (68 OS Sec. 2357.24) Miscellaneous: Other Subtractions (continued) • Enter the number “4” if the following applies: Small Business Incubator exclusion: Exemption for income earned by the sponsor. (74 OS Sec. 5075) Ex-emption for income earned by the tenant. (74 OS Sec. 5078) • Enter the number “5” if the following applies: Payments received as a result of a Military member be-ing killed in a combat zone: Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) • Enter the number “6” if the following applies: Income earned by an individual whose Military spouse was killed in a combat zone: Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) • Enter the number “99” if the following applies: Allowable deductions not included in (1) through (6): Enter any allowable Oklahoma deductions from Federal Adjusted Gross Income to arrive at Oklahoma Adjusted Gross Income that were not previously claimed under this heading “Miscellaneous: Other Subtractions”. Enclose a detailed explanation specifying the type of subtraction and Oklahoma Statute authorizing the sub-traction, and verifying documents. Schedule 511NR-B Schedule 511NR-C C1 Military Pay Exclusion Oklahoma residents who are members of any compo-nent of the Armed Services may exclude 100% of their active military pay, including Reserve & National Guard pay, received during the time they were a resident. The military pay must be included in line 1 of the “Oklahoma Amount” column to qualify for this exclusion. Retired military see instructions for Schedule 511NR-B, line 4. Qualifying Disability Deduction If you are a resident or part-year resident individual with a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred while you were a resident to modify a motor vehicle, home, or work place necessary to compensate for the disability. Please enclose a schedule detailing the expenses incurred and a description of the physical dis-ability with documentation regarding the Social Security or Veterans Administration recognition and/or allowance of this expense. Political Contribution If you contributed money to a political party or candidate for political office, you may deduct the amount contrib-uted up to a maximum of $100 ($200 if a joint return is filed). Interest Qualifying for Exclusion During the period of residency, residents and part-year residents may partially exclude interest received from a bank, credit union or savings and loan association located in Oklahoma. The total exclusion for interest claimed on your state return cannot exceed the inter-est received from an Oklahoma bank, credit union or savings and loan association included on Form 511NR, line 2, of the “Oklahoma Amount” column or $100 [$200 if filing jointly even if only one spouse received interest income], whichever is less. C4 C3 C2 C5 22 Schedule 511NR-C C6 C7 (continued on page 23) Qualified Adoption Expense During the period of residency, residents and part-year residents may deduct “Nonrecurring adoption expenses” not to exceed $20,000 per calendar year (68 OS Sec. 2358). Expenses are to be deducted in the year incurred. “Nonrecurring adoption expenses” means adoption fees, court costs, medical expenses, attorney fees and ex-penses which are directly related to the legal process of adoption of a child. Enclose a schedule describing the expenses claimed. Contributions to an Oklahoma 529 College Savings Plan account(s) Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The maximum annual deduction is the amount of contributions to all Oklahoma 529 College Savings Plan accounts plus any contributions to such accounts for prior tax years after December 31, 2004, which were not deducted. If a rollover* or non-qualified withdrawal is taken within the same tax year as a contribution is made, the deduction for such contribution must be reduced by the amount of the rollover or non-qualified withdrawal. In no event can this deduction exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding 5 years. If a rollover* or non-qualified withdrawal is taken during the carryover period, the tax deduction otherwise available must be reduced by the amount of the rollover or non-qualified withdrawal. Deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer’s state income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for two different tax years. Enclose proof of your contribution including the name of the beneficiary and the account number. * For purposes of reducing the deduction, “rollover” means the transfer of funds from the Oklahoma College Savings Plan to any other plan under IRC Section 529. Contributions must be made to an Oklahoma 529 Col-lege Savings Plan account(s). Contributions made to other state’s college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan account to an-other may not be deducted. For information on setting up an Oklahoma College Sav-ings Plan visit www.ok4savings.org or call toll-free (877) 654-7284. Miscellaneous: Other Adjustments Enter in the box on Schedule 511NR-C, line 7, the ap-propriate number as listed below which shows the type of deduction. If you are entitled to more than one deduc-tion listed below, enter the number “99”. Enter the number “1” if the following applies: Qualified Medical Savings Account/Health Savings Ac-count: Contributions made by an Oklahoma resident to an Oklahoma medical savings account and the interest earned on such account shall be exempt from taxation. The medical savings account must be established in this state pursuant to 63 OS Sec. 2621 through 2623. In order to be eligible for this deduction, contributions must be made to a medical savings account program approved by either the State Department of Health or the Insurance Commissioner. A statement of the contribu-tions made to and interest earned on the account must be provided by the trustee of the plan, and enclosed as part of the filed return. Enclose a copy of the front page of your Federal return. This is not on your W-2. Contributions made by an Oklahoma resident to an Okla-homa health savings account and the interest earned on such account shall be exempt from taxation. The health savings account must be established in this state pursu-ant to 36 OS Sec. 6060.14 through 6060.18. A statement of the contributions made to and interest earned on the account must be provided by the trustee of the plan, and enclosed as part of the filed return. This is not on your W-2. Enclose a copy of your Federal return. Note: If you took a Health/Medical Savings Account Deduction to arrive at Federal adjusted gross income, you cannot take a deduction on this line. Enter the number “2” if the following applies: Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facili-ties may exclude 15% of their investment in a new or expanded agricultural commodity processing facil-ity located within Oklahoma. “Agricultural commodity processing facility” means buildings, structures, fixtures and improvements used or operated primarily for the processing or production of agricultural commodities to marketable products. This includes each part of the facil-ity which is used in the processing of agricultural com-modities, including receiving, storing, transporting and packaging or otherwise preparing the product for sale or shipment. The investment is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period not to exceed six years. A schedule must be enclosed showing the type of investment(s), the date placed in service, and the cost of each investment. If the total 23 Schedule 511NR-C (continued on page 24) Miscellaneous: Other Adjustments - Enter the num-ber “2” if the following applies (continued) exclusion available is not used, a copy of the schedule must be enclosed in the carryover year and show the total exclusion available, the amount previously used and amount available in the carryover year. If the exclu-sion is through a partnership or corporation, the sched-ule must also include the partnership’s or corporation’s name, Federal ID number and your pro-rata share of the exclusion. Enter the number “3” if the following applies: Depreciation Adjustment for Swine/Poultry Producers: Individuals who are swine or poultry producers may deduct depreciation on an accelerated basis for new construction or expansion costs. The same deprecia-tion method elected for Federal income tax purposes will be used, except the assets will be deemed to have a seven year life. Any depreciation deduction allowable is the amount so computed minus the Federal deprecia-tion claimed. Enclose a copy of the Federal depreciation schedule and a computation of the accelerated Okla-homa depreciation. Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted on your Federal return. See Schedule 511NR-A, line 7. Enter the number “4” if the following applies: Discharge of Indebtedness for Farmers: An individual, engaged in production of agriculture, may exclude income resulting from the discharge of indebtedness in-curred to finance the production of agricultural products. Enclose Federal Schedule F and Form 1099-C or other substantiating documentation. Enter the number “5” if the following applies: Oklahoma Police Corps Program Scholarship/Stipend: You may deduct any scholarship or stipend, received from participation in the Oklahoma Police Corps Pro-gram, that is included in your Federal adjusted gross income. The Oklahoma Police Corps was established under Title 74 OS Section 2-140.1 through 2-140.11. Enclose documentation to support amount claimed and a copy of your Federal return. Enter the number “6” if the following applies: Deduction for Living Organ Donation: You may deduct up to $10,000 of unreimbursed expenses if you, or your dependent, donates one or more human organs while living. “Human organs” mean all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The deduction is allowed only one time and may be claimed only for unreimbursed expenses that are incurred by you and related to the organ donation of you or your depen-dent. The deduction may only be claimed in the taxable year in which the transplant occurs. Enclose a detailed schedule of expenses claimed. Enter the number “7” if the following applies: Safety Pays OSHA Consultation Service exemption: An employer that is eligible for and utilizes the Safety Pays OSHA Consultation Service provided by the Oklahoma Department of Labor shall receive a $1,000 exemption for the tax year the service is utilized. If this exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and Federal ID number and your pro-rata share of the exclusion. Enter the number “8” if the following applies: Qualified Refinery Property: If a qualified Oklahoma refinery elected to expense the cost of qualified refinery property, enter any of such expense allocated to you. Enclose a copy of the written notice received from the refinery indicating the amount of the allocation. Such notice should include the company’s name and Federal ID Number. Enter the number “9” if the following applies: Cost of Complying with Sulfur Regulations: If a qualified refinery elected to allocate all or a portion of the cost of complying with sulfur regulations to its owners, enter the portion of such cost allocated to you. Enclose a copy of the written notice received from the refinery indicating the amount of the allocation. Such notice should include the company’s name and Federal ID Number. Enter the number “10” if the following applies: Emergency Medical Personnel Death Benefit exclusion: The $5,000 death benefit, provided for in 63 OS Sec. 1- 2505.1, paid to the designated beneficiary of an emer-gency medical technician or a registered emergency medical responder whose death is a result of their official duties performed in the line of duty is exempt. Deduct the $5,000 death benefit if such death benefit is included in your Federal Adjusted Gross Income. Enter the number “11” if the following applies: Competitive Livestock Show Award: You may deduct any payment of less than $600 received as an award for participation in a competitive livestock show event if such award is included in your Federal Adjusted Gross Income. You must be able to substantiate this deduction upon request. Need help with the math on your form? Try using our 2-D fill-in forms available at www.tax.ok.gov If your AGI from all sources (Form 511NR, line 24) is less than your Federal AGI (Form 511NR, line 19), your Okla-homa child care/child tax credit must be prorated. Child Care/Child Tax Credit If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care ex-penses or the child tax credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the Internal Revenue Code. Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return. or • 5% of the child tax credit allowed by the Internal Rev-enue Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed. Schedule 511NR-D Residents and part-year residents complete Schedule 511NR-E to determine the amount of Oklahoma earned income credit to enter on line 46. Earned Income Credit Residents and part-year residents are allowed a credit equal to 5% of the earned income credit allowed on the Federal return. The credit must be prorated on the ratio of AGI-Oklahoma sources (line 23) to Federal AGI (line 19). Enclose a copy of your Federal return. Schedule 511NR-E Schedule 511NR-F provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Please place the line number of the organization from Schedule 511NR-F in the box on line 50 of Form 511NR. If you give to more than one organization, please put a “99” in the box on line 50 of Form 511NR. Descriptions of the organizations and the addresses to mail a donation if you are not receiving a refund are shown on page 6 of Form 511NR. Schedule 511NR-F D1 E1 24 Schedule 511NR-C Miscellaneous: Other Adjustments (continued) Enter the number “12” if the following applies: Indian Employment Exclusion (employers only): All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be de-ducted from taxable income. Deduct on your Oklahoma return, an amount equal to the reduction of salaries and wages reported on your Federal return as a result of your Form 8845 “Indian Employment Credit”. The deduc-tion shall only be permitted for the tax years in which the Federal credit is allowed, even if not used in such year because of your tax liability limit. Enclose a copy of the Federal return, Form 8845 and if applicable, Form 3800. If the exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and Fed-eral ID number and your pro-rata share of the exclusion. Your Oklahoma refund made easy... the Oklahoma Tax Refund Debit Card! The Oklahoma Tax Commission now offers a debit card as an alternative to direct deposit for income tax refunds. Visit www.tax.ok.gov for detailed information and answers to your frequently asked questions on the Oklahoma Tax Refund debit card. • Safe, convenient and secure, choose to receive a debit card which can be used at your favorite stores and ATM’s that accept MasterCard debit cards. In some cases a fee may apply at ATM’s. • Activating your card is easy, just call 1-888-929- 2460. Only you have the information to do it. Detailed information on card activation, along with all the information you need for your Oklahoma Tax Refund debit card will be included with your card. • Deposit or cash your debit card free at banks or financial institutions that accept MasterCard; or go online to www.goprogram.com and transfer your refund to your checking/savings account for a fee of 75 cents. • Inactivity fees of $1.50 per month will apply if your card is not used for a period of 60 days. To avoid these fees use your card at least once every 60 days. Your card is good for three years from the date of issue. TM Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15 Instructions... Use this table if your taxable income is less than $91,000. If your taxable income is $91,000 or more, use the tax computation on the lower quarter of page 35. For an example, please see the box to the right. Example... • Mr. and Mrs. Jones are filing a joint return. • Their Oklahoma Taxable Income is $14,793. • First, they find the $14,750 - $14,800 income line. • Next, they find the column for married filing joint and read down the column. • The amount shown where the income line and filing status column meet is $384 (see example at right). This is the amount they must write on the tax line on their return. And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: * This column must also be used by a Qualified Widow(er). And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: 14,700 14,750 578 381 14,750 14,800 581 384 14,800 14,850 583 386 0 50 0 0 50 100 0 0 100 150 1 1 150 200 1 1 200 250 1 1 250 300 1 1 300 350 2 2 350 400 2 2 400 450 2 2 450 500 2 2 500 550 3 3 550 600 3 3 600 650 3 3 650 700 3 3 700 750 4 4 750 800 4 4 800 850 4 4 850 900 4 4 900 950 5 5 950 1,000 5 5 1,000 1,050 5 5 1,050 1,100 6 5 1,100 1,150 6 6 1,150 1,200 7 6 1,200 1,250 7 6 1,250 1,300 8 6 1,300 1,350 8 7 1,350 1,400 9 7 1,400 1,450 9 7 1,450 1,500 10 7 1,500 1,550 10 8 1,550 1,600 11 8 1,600 1,650 11 8 1,650 1,700 12 8 1,700 1,750 12 9 1,750 1,800 13 9 1,800 1,850 13 9 1,850 1,900 14 9 1,900 1,950 14 10 1,950 2,000 15 10 2,000 2,050 15 10 2,050 2,100 16 11 2,100 2,150 16 11 2,150 2,200 17 12 2,200 2,250 17 12 2,250 2,300 18 13 2,300 2,350 18 13 2,350 2,400 19 14 2,400 2,450 19 14 2,450 2,500 20 15 2,500 2,550 21 15 2,550 2,600 22 16 2,600 2,650 23 16 2,650 2,700 24 17 2,700 2,750 25 17 2,750 2,800 26 18 2,800 2,850 27 18 2,850 2,900 28 19 2,900 2,950 29 19 2,950 3,000 30 20 3,000 3,050 31 20 3,050 3,100 32 21 3,100 3,150 33 21 3,150 3,200 34 22 3,200 3,250 35 22 3,250 3,300 36 23 3,300 3,350 37 23 3,350 3,400 38 24 3,400 3,450 39 24 3,450 3,500 40 25 3,500 3,550 41 25 3,550 3,600 42 26 3,600 3,650 43 26 3,650 3,700 44 27 3,700 3,750 45 27 3,750 3,800 46 28 3,800 3,850 47 28 3,850 3,900 49 29 3,900 3,950 50 29 3,950 4,000 52 30 4,000 4,050 53 30 4,050 4,100 55 31 4,100 4,150 56 31 4,150 4,200 58 32 4,200 4,250 59 32 4,250 4,300 61 33 4,300 4,350 62 33 4,350 4,400 64 34 4,400 4,450 65 34 4,450 4,500 67 35 4,500 4,550 68 35 4,550 4,600 70 36 4,600 4,650 71 36 4,650 4,700 73 37 4,700 4,750 74 37 4,750 4,800 76 38 4,800 4,850 77 38 4,850 4,900 79 39 4,900 4,950 81 39 4,950 5,000 83 40 5,000 5,050 85 41 5,050 5,100 87 42 5,100 5,150 89 43 5,150 5,200 91 44 5,200 5,250 93 45 5,250 5,300 95 46 5,300 5,350 97 47 5,350 5,400 99 48 5,400 5,450 101 49 5,450 5,500 103 50 5,500 5,550 105 51 5,550 5,600 107 52 5,600 5,650 109 53 5,650 5,700 111 54 5,700 5,750 113 55 5,750 5,800 115 56 5,800 5,850 117 57 5,850 5,900 119 58 5,900 5,950 121 59 5,950 6,000 123 60 $1,000 $2,000 $3,000 $4,000 $5,000 Up to $999 25 2011 Oklahoma Income Tax Table * This column must also be used by a Qualified Widow(er). 26 6,000 6,050 125 61 6,050 6,100 127 62 6,100 6,150 129 63 6,150 6,200 131 64 6,200 6,250 133 65 6,250 6,300 135 66 6,300 6,350 137 67 6,350 6,400 139 68 6,400 6,450 141 69 6,450 6,500 143 70 6,500 6,550 145 71 6,550 6,600 147 72 6,600 6,650 149 73 6,650 6,700 151 74 6,700 6,750 153 75 6,750 6,800 155 76 6,800 6,850 157 77 6,850 6,900 159 78 6,900 6,950 161 79 6,950 7,000 163 80 7,000 7,050 165 81 7,050 7,100 167 82 7,100 7,150 169 83 7,150 7,200 171 84 7,200 7,250 173 85 7,250 7,300 175 86 7,300 7,350 178 87 7,350 7,400 180 88 7,400 7,450 183 89 7,450 7,500 185 90 7,500 7,550 188 91 7,550 7,600 190 92 7,600 7,650 193 94 7,650 7,700 195 95 7,700 7,750 198 97 7,750 7,800 200 98 7,800 7,850 203 100 7,850 7,900 205 101 7,900 7,950 208 103 7,950 8,000 210 104 8,000 8,050 213 106 8,050 8,100 215 107 8,100 8,150 218 109 8,150 8,200 220 110 8,200 8,250 223 112 8,250 8,300 225 113 8,300 8,350 228 115 8,350 8,400 230 116 8,400 8,450 233 118 8,450 8,500 235 119 8,500 8,550 238 121 8,550 8,600 240 122 8,600 8,650 243 124 8,650 8,700 245 125 8,700 8,750 248 127 8,750 8,800 251 128 8,800 8,850 253 130 8,850 8,900 256 131 8,900 8,950 259 133 8,950 9,000 262 134 9,000 9,050 264 136 9,050 9,100 267 137 9,100 9,150 270 139 9,150 9,200 273 140 9,200 9,250 275 142 9,250 9,300 278 143 9,300 9,350 281 145 9,350 9,400 284 146 9,400 9,450 286 148 9,450 9,500 289 149 9,500 9,550 292 151 9,550 9,600 295 152 9,600 9,650 297 154 9,650 9,700 300 155 9,700 9,750 303 157 9,750 9,800 306 158 9,800 9,850 308 160 9,850 9,900 311 162 9,900 9,950 314 164 9,950 10,000 317 166 10,000 10,050 319 168 10,050 10,100 322 170 10,100 10,150 325 172 10,150 10,200 328 174 10,200 10,250 330 176 10,250 10,300 333 178 10,300 10,350 336 180 10,350 10,400 339 182 10,400 10,450 341 184 10,450 10,500 344 186 10,500 10,550 347 188 10,550 10,600 350 190 10,600 10,650 352 192 10,650 10,700 355 194 10,700 10,750 358 196 10,750 10,800 361 198 10,800 10,850 363 200 10,850 10,900 366 202 10,900 10,950 369 204 10,950 11,000 372 206 11,000 11,050 374 208 11,050 11,100 377 210 11,100 11,150 380 212 11,150 11,200 383 214 11,200 11,250 385 216 11,250 11,300 388 218 11,300 11,350 391 220 11,350 11,400 394 222 11,400 11,450 396 224 11,450 11,500 399 226 11,500 11,550 402 228 11,550 11,600 405 230 11,600 11,650 407 232 11,650 11,700 410 234 11,700 11,750 413 236 11,750 11,800 416 238 11,800 11,850 418 240 11,850 11,900 421 242 11,900 11,950 424 244 11,950 12,000 427 246 12,000 12,050 429 248 12,050 12,100 432 250 12,100 12,150 435 252 12,150 12,200 438 254 12,200 12,250 440 256 12,250 12,300 443 259 12,300 12,350 446 261 12,350 12,400 449 264 12,400 12,450 451 266 12,450 12,500 454 269 12,500 12,550 457 271 12,550 12,600 460 274 12,600 12,650 462 276 12,650 12,700 465 279 12,700 12,750 468 281 12,750 12,800 471 284 12,800 12,850 473 286 12,850 12,900 476 289 12,900 12,950 479 291 12,950 13,000 482 294 13,000 13,050 484 296 13,050 13,100 487 299 13,100 13,150 490 301 13,150 13,200 493 304 13,200 13,250 495 306 13,250 13,300 498 309 13,300 13,350 501 311 13,350 13,400 504 314 13,400 13,450 506 316 13,450 13,500 509 319 13,500 13,550 512 321 13,550 13,600 515 324 13,600 13,650 517 326 13,650 13,700 520 329 13,700 13,750 523 331 13,750 13,800 526 334 13,800 13,850 528 336 13,850 13,900 531 339 13,900 13,950 534 341 13,950 14,000 537 344 14,000 14,050 539 346 14,050 14,100 542 349 14,100 14,150 545 351 14,150 14,200 548 354 14,200 14,250 550 356 14,250 14,300 553 359 14,300 14,350 556 361 14,350 14,400 559 364 14,400 14,450 561 366 14,450 14,500 564 369 14,500 14,550 567 371 14,550 14,600 570 374 14,600 14,650 572 376 14,650 14,700 575 379 14,700 14,750 578 381 14,750 14,800 581 384 14,800 14,850 583 386 14,850 14,900 586 389 14,900 14,950 589 391 14,950 15,000 592 394 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 2011 Oklahoma Income Tax Table And you are: Your tax is: And you are: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household Your tax is: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is: At least But less than Single or married filing separate Married* filing joint or head of household At least But less than Single or married filing separate Married* filing joint or head of household * This column must also be used by a Qualified Widow(er). 27 $15,000 $16,000 $17,000 $18,000 $19,000 $20,000 $21,000 $22,000 $23,000 15,000 15,050 594 396 15,050 15,100 597 399 15,100 15,150 600 402 15,150 15,200 603 405 15,200 15,250 605 407 15,250 15,300 608 410 15,300 15,350 611 413 15,350 15,400 614 416 15,400 15,450 616 418 15,450 15,500 619 421 15,500 15,550 622 424 15,550 15,600 625 427 15,600 15,650 627 429 15,650 15,700 630 432 15,700 15,750 633 435 15,750 15,800 636 438 15,800 15,850 638 440 15,850 15,900 641 443 15,900 15,950 644 446 15,950 16,000 647 449 16,000 16,050 649 451 16,050 16,100 652 454 16,100 16,150 655 457 16,150 16,200 658 460 16,200 16,250 660 462 16,250 16,300 663 465 16,300 16,350 666 468 16,350 16,400 669 471 16,400 16,450 671 473 16,450 16,500 674 476 16,500 16,550 677 479 16,550 16,600 680 482 16,600 16,650 682 484 16,650 16,700 685 487 16,700 16,750 688 490 16,750 16,800 691 493 16,800 16,850 693 495 16,850 16,900 696 498 16,900 16,950 699 501 16,950 17,000 702 504 17,000 17,050 704 506 17,050 17,100 707 509 17,100 17,150 710 512 17,150 17,200 713 515 17,200 17,250 715 517 17,250 17,300 718 520 17,300 17,350 721 523 17,350 17,400 724 526 17,400 17,450 726 528 17,450 17,500 729 531 17,500 17,550 732 534 17,550 17,600 735 537 17,600 17,650 737 539 17,650 17,700 740 542 17,700 17,750 743 545 17,750 17,800 746 548 17,800 17,850 748 550 17,850 17,900 751 553 17,900 17,950 754 556 17,950 18,000 757 559 18,000 18,050 759 561 18,050 18,100 762 564 18,100 18,150 765 567 18,150 18,200 768 570 18,200 18,250 770 572 18,250 18,300 773 575 18,300 18,350 776 578 18,350 18,400 779 581 18,400 18,450 781 583 18,450 18,500 784 586 18,500 18,550 787 589 18,550 18,600 790 592 18,600 18,650 792 594 18,650 18,700 795 597 18,700 18,750 798 600 18,750 18,800 801 603 18,800 18,850 803 605 18,850 18,900 806 608 18,900 18,950 809 611 18,950 19,000 812 614 19,000 19,050 814 616 19,050 19,100 817 619 19,100 19,150 820 622 19,150 19,200 823 625 19,200 19,250 825 627 19,250 19,300 828 630 19,300 19,350 831 633 19,350 19,400 834 636 19,400 19,450 836 638 19,450 19,500 839 641 19,500 19,550 842 644 19,550 19,600 845 647 19,600 19,650 847 649 19,650 19,700 850 652 19,700 19,750 853 655 19,750 19,800 856 658 19,800 19,850 858 660 19,850 19,900 861 663 19,900 19,950 864 666 19,950 20,000 867 669 20,000 20,050 869 671 20,050 20,100 872 674 20,100 20,150 875 677 20,150 20,200 878 680 20,200 20,250 880 682 20,250 20,300 883 685 20,300 20,350 886 688 20,350 20,400 889 691 20,400 20,450 891 693 20,450 20,500 894 696 20,500 20,550 897 699 20,550 20,600 900 702 20,600 20,650 902 704 20,650 20,700 905 707 20,700 20,750 908 710 20,750 20,800 911 713 20,800 20,850 913 715 20,850 20,900 916 718 20,900 20,950 919 721 20,950 21,000 922 724 21,000 21,050 924 726 21,050 21,100 927 729 21,100 21,150 930 732 21,150 21,200 933 735 21,200 21,250 935 737 21,250 21,300 938 740 21,300 21,350 941 743 21,350 21,400 944 746 21,400 21,450 946 748 21,450 21,500 949 751 21,500 21,550 952 754 21,550 21,600 955 757 21,600 21,650 957 759 21,650 21,700 960 762 21,700 21,750 963 765 21,750 21,800 966 768 21,800 21,850 968 770 21,850 21,900 971 773 21,900 21,950 974 776 21,950 22,000 977 779 22,000 22,050 979 781 22,050 22,100 982 784 22,100 22,150 985 787 22,150 22,200 988 790 22,200 22,250 990 792 22,250 22,300 993 795 22,300 22,350 996 798 22,350 22,400 999 801 22,400 22,450 1,001 803 22,450 22,500 1,004 806 22,500 22,550 1,007 809 22,550 22,600 1,010 812 22,600 22,650 1,012 814 22,650 22,700 1,015 817 22,700 22,750 1,018 820 22,750 22,800 1,021 823 22,800 22,850 1,023 825 22,850 22,900 1,026 828 22,900 22,950 1,029 831 22,950 23,000 1,032 834 23,000 23,050 1,034 836 23,050 23,100 1,037 839 23,100 23,150 1,040 842 23,150 23,200 1,043 845 23,200 23,250 1,045 847 23,250 23,300 1,048 850 23,300 23,350 1,051 853 23,350 23,400 1,054 856 23,400 23,450 1,056 858 23,450 23,500 1,059 861 23,500 23,550 1,062 864 23,550 23,600 1,065 867 23,600 23,650 1,067 869 23,650 23,700 1,070 872 23,700 23,750 1,073 875 23,750 23,800 1,076 878 23,800 23,850 1,078 880 23,850 23,900 1,081 883 23,900 23,950 1,084 886 23,950 24,000 1,087 889 2011 Oklahoma Income Tax Table And you are: Your tax is: And you are: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household Your tax is: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is: At least But less than Single or married filing separate Married* filing joint or head of household At least But less than Single or married filing separate Married* filing joint or head of household 24,000 24,050 1,089 891 24,050 24,100 1,092 894 24,100 24,150 1,095 897 24,150 24,200 1,098 900 24,200 24,250 1,100 902 24,250 24,300 1,103 905 24,300 24,350 1,106 908 24,350 24,400 1,109 911 24,400 24,450 1,111 913 24,450 24,500 1,114 916 24,500 24,550 1,117 919 24,550 24,600 1,120 922 24,600 24,650 1,122 924 24,650 24,700 1,125 927 24,700 24,750 1,128 930 24,750 24,800 1,131 933 24,800 24,850 1,133 935 24,850 24,900 1,136 938 24,900 24,950 1,139 941 24,950 25,000 1,142 944 * This column must also be used by a Qualified Widow(er). 28 $24,000 $25,000 $26,000 $27,000 $28,000 $29,000 $30,000 $31,000 $32,000 25,000 25,050 1,144 946 25,050 25,100 1,147 949 25,100 25,150 1,150 952 25,150 25,200 1,153 955 25,200 25,250 1,155 957 25,250 25,300 1,158 960 25,300 25,350 1,161 963 25,350 25,400 1,164 966 25,400 25,450 1,166 968 25,450 25,500 1,169 971 25,500 25,550 1,172 974 25,550 25,600 1,175 977 25,600 25,650 1,177 979 25,650 25,700 1,180 982 25,700 25,750 1,183 985 25,750 25,800 1,186 988 25,800 25,850 1,188 990 25,850 25,900 1,191 993 25,900 25,950 1,194 996 25,950 26,000 1,197 999 26,000 26,050 1,199 1,001 26,050 26,100 1,202 1,004 26,100 26,150 1,205 1,007 26,150 26,200 1,208 1,010 26,200 26,250 1,210 1,012 26,250 26,300 1,213 1,015 26,300 26,350 1,216 1,018 26,350 26,400 1,219 1,021 26,400 26,450 1,221 1,023 26,450 26,500 1,224 1,026 26,500 26,550 1,227 1,029 26,550 26,600 1,230 1,032 26,600 26,650 1,232 1,034 26,650 26,700 1,235 1,037 26,700 26,750 1,238 1,040 26,750 26,800 1,241 1,043 26,800 26,850 1,243 1,045 26,850 26,900 1,246 1,048 26,900 26,950 1,249 1,051 26,950 27,000 1,252 1,054 27,000 27,050 1,254 1,056 27,050 27,100 1,257 1,059 27,100 27,150 1,260 1,062 27,150 27,200 1,263 1,065 27,200 27,250 1,265 1,067 27,250 27,300 1,268 1,070 27,300 27,350 1,271 1,073 27,350 27,400 1,274 1,076 27,400 27,450 1,276 1,078 27,450 27,500 1,279 1,081 27,500 27,550 1,282 1,084 27,550 27,600 1,285 1,087 27,600 27,650 1,287 1,089 27,650 27,700 1,290 1,092 27,700 27,750 1,293 1,095 27,750 27,800 1,296 1,098 2
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Agency |
Tax Commission, Oklahoma |
Agency Code |
'695' |
Form Title | 2011 Oklahoma Income Tax Forms for Nonresidents and Part-Year Residents |
Form Number | 511NR Packet |
Full Text | • Includes Form 511NR (Nonresident and Part-Year Resident Return) This packet contains: • Instructions for completing the 511NR income tax form • 511NR income tax form • 2011 income tax table Filing date: • Generally, your return must be postmarked by April 15, 2012. For additional information, see the Due Date section in this packet. • This form is also used to file an amended return. See page 6. New Convenient Debit Card: • See page 24 for details. 2011 Oklahoma Individual Income Tax Forms and Instructions for Nonresidents and Part-Year Residents • The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were earned in Oklahoma, using Form 511NR. The Federal adjusted gross income (AGI) will be adjusted using the Oklahoma adjustments allowed in 68 Oklahoma Statutes (OS) Section 2358, to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. The tax is then calculated. At this point, the tax is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax. How nonresidents and part-year residents are taxed: What’s New in the 2011 Oklahoma Tax Booklet? 2 Residence Defined.................................................... 2-3 Who Must File?.......................................................... 3 Nonresident Spouse of United States Military Member............................... 3 Estimated Income Tax............................................... 4 What is Oklahoma Source Income?........................ 4 Due Date..................................................................... 5 Not Required to File ................................................. 5 What is an Extension?.............................................. 5 Net Operating Loss .................................................. 5-6 When to File an Amended Return ........................... 6 All About Refunds .................................................... 6 Top of Form Instructions.......................................... 7-8 Form 511NR: Select Line Instructions .................... 9-15 When You Are Finished ............................................ 15 Schedule 511NR-A Instructions............................... 16-17 Schedule 511NR-B Instructions............................... 18-21 Schedule 511NR-C Instructions............................... 21-24 Schedule 511NR-D Instructions............................... 24 Schedule 511NR-E Instructions .............................. 24 Schedule 511NR-F Instructions .............................. 24 2-D Barcode Information .......................................... 24 Tax Table ................................................................... 25-35 Direct Deposit Information....................................... 36 Assistance Information............................................. 36 Table of Contents • Individual refunds will be either directly deposited into a bank account or issued on a debit card. See page 6 “All About Refunds”. • The percentage for Federal Civil Service Retirement in Lieu of Social Security exclusion has increased. See Schedule 511NR-B, line B3 instructions on page 18. • The instructions for the Indian Employment Exclusion are included in the packet for 2011. See page 24 for further information. • When computing Oklahoma depletion, the 50% net income limit applies to any taxpayer whose fiscal year ends in 2012. See page 19. • Form 511CR - Credits have been added or amended. • The credit moratorium period has been reduced for the Credit for Employees in the Aerospace Sec-tor. See Form 511CR, line 39. • A Credit for Cancer Research Contributions has been added. See Form 511CR, line 44. • The Oklahoma Capital Investment Board Tax Credit has been added. This is not a new credit. See Form 511CR, line 45. See page 12 for information on how to obtain the Form 511CR. • Effective July 1, 2011 - Any credit claimed on Form 511CR which was received as a result of a transfer or allocation will be disallowed if Form 569 was not filed to report the transfer or allocation. For more information, see page 12 or Form 569 on our website at www.tax. ok.gov. • A donation from your refund may be made to Support Oklahoma Honor Flights or to the Eastern Red Cedar Re-volving Fund. For further information, see the instructions on Form 511NR, Schedule 511NR-F. A donation to the Eastern Red Cedar Revolving Fund may also be made if you have a balance due. See Form 511NR, line 54. Residence Defined Resident... An Oklahoma resident is a person domiciled in this state for the entire tax year. “Domicile” is the place established as a person’s true, fixed, and permanent home. It is the place you intend to return whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A domicile, once estab-lished, remains until a new one is adopted. Part-Year Resident... A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. Nonresident... A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year. Members of the Armed Forces... Residency is established according to military domicile as established by the Soldiers’ and Sailors’ Civil Relief Act. When the spouse of a military member is a civilian, most states, Oklahoma included, allow the spouse to retain the same legal residency as the military member. 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 wish to retain the allowed residency of the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living. (continued on page 3) Common Abbreviations Found in this Packet OTC - Oklahoma Tax Commission OS - Oklahoma Statutes Sec. - Section(s) IRC - Internal Revenue Code Who Must File? • Resident... Every Oklahoma resident who has sufficient gross in-come to require the filing of a Federal income tax return is required to file an Oklahoma return, regardless of the source of income. • Part-Year Resident... Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000 or more. • Nonresident... Every nonresident with Oklahoma source gross in-come of $1,000 or more is required to file an Oklahoma income tax return. Note: If you do not have an Oklahoma filing require-ment but had Oklahoma tax withheld or made estimated tax payments, see the section “Not Required to File” on page 5 for further instructions. If you do have an Oklahoma filing requirement, but do not have a Federal filing requirement because your Fed-eral gross income was not sufficient to meet the Federal filing requirement, complete line 19. Enter the amount of your gross income subject to the Federal filing require-ment; in most cases this will be the same as your Fed-eral Adjusted Gross Income. Write “not required to file” in the Federal amount column. In the Oklahoma amount column enter your income from Oklahoma sources. Then complete lines 40 through 57 that are applicable to you. Leave lines 25 through 39 blank. If you filed a Federal income tax return, please enclose a copy. 3 Nonresident Spouse of United States Military Servicemember On November 11, 2009, the President signed into law the Military Spouses Residency Relief Act (hereinafter, the “Act”) (S.475). The Act amends the Servicemember Civil Relief Act to provide protection for a servicemem-ber’s spouse. The Act is effective for taxable year 2009 and thereafter. It does not affect taxes imposed or paid for 2008 and earlier. Under the Act, a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true: • the servicemember is present in Oklahoma in compliance with military orders; • the spouse is in Oklahoma to be with the service-member; and • the spouse maintains the same domicile as the servicemember. The “What is Oklahoma Source Income?” section on page 4 shows examples of the types of income which may be considered from Oklahoma sources, therefore subject to tax by Oklahoma, and types of income which are protected under the Act and therefore not subject to tax by Oklahoma. If there is at least $1,000 of gross income from Oklaho-ma sources, such as Oklahoma rental or royalty income, complete the Oklahoma Form 511NR according to the “Select Line Instructions”. If all of the income earned in Oklahoma is protected under the Act, and Oklahoma taxes were withheld, com-plete the Oklahoma Form 511NR according to the “Not Required to File” instructions found on page 5. If the nonresident spouse of a United States Military Servicemember is claiming the exemption provided for under the Act, they must furnish copies of the service-member’s military W-2, the spouse’s W-2, the Leave and Earnings Statement (LES), and copies of their Federal income tax return and the resident state’s return to avoid delays in the processing of their Oklahoma income tax return. Frequently Ask Questions (FAQs) relating to Individual Income Tax Issues for Military can be found on our web-site at: www.tax.ok.gov. Members of the Armed Forces (continued)... A nonresident who is stationed in Oklahoma on active duty is exempt from Oklahoma Income Tax unless and until the military member chooses to establish a perma-nent residence in Oklahoma. This exemption applies only to military pay earned in Oklahoma by the service-member; it does not include income earned by per-forming other services in the state. The earnings of the spouse of the servicemember may be exempt; see the “Nonresident Spouse of United States Military Service-member” section. Resident/Nonresident... A nonresident filing a joint Federal return with an Okla-homa resident spouse may have options for filing the Oklahoma return(s). See “Filing Status” in the “Top of Form Instructions” on pages 7 and 8 for further informa-tion. Residence Defined (continued) now available for nonresident and part-year resident filers! Check it out at www.tax.ok.gov E-file! 4 Estimated Income Tax You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your withholding by $500 or more and expect your with-holding to be less than the smaller of: 1. 70% of your current year’s tax liability, or 2. The tax liability shown on your return for the preceding taxable year of 12 months. Taxpayers who fail to make timely estimated tax pay-ments may be subject to interest on underpayment. If at least 66-2/3% of your gross income for this year or last year is from farming, estimated payments are not required. If claiming this exception, please see line 44. Form OW-8-ES, for filing estimated tax payments, will be supplied on request. Estimated payments can be made through the Oklaho-ma Tax Commission (OTC) website by e-check or credit card. Visit the “Payment Options” section at www.tax. ok.gov. *For purposes of determining the amount of tax due on any of the respective dates, taxpayers may compute the tax by placing taxable income on an annualized basis. See Form OW-8-ES-SUP on our website at www.tax. ok.gov. What Is Oklahoma Source Income? The sources of income taxable to a nonresident are: (1) Salaries, wages and commissions for work per-formed in Oklahoma. (2) Income from an unincorporated business, pro-fession, enterprise or other activity as the result of work done, services rendered, or other busi-ness activities conducted in Oklahoma.* (3) Distributive share of the Oklahoma part of part-nership income, gains, losses or deductions.* (4) Distributive share from Sub-chapter S Corpora-tions doing business in Oklahoma.* (5) Net rents and royalties from real and tangible personal property located in Oklahoma. (6) Gains from the sales or exchanges of real and tangible personal property located in Oklahoma. (7) Income received from all sources of wagering, games of chance or any other winnings from sources within this state. Proceeds which are not money shall be taken into account at fair market value. * This includes Limited Liability Companies (LLCs). Note: Salaries, wages and commissions for work per-formed in Oklahoma by a qualifying nonresident spouse of a military servicemember may not be subject to tax in Oklahoma and be protected under the Military Spouses Resident Act. (Civilian income earned in Oklahoma by the servicemember is not protected and is subject to Oklahoma tax.) Other examples of potentially protected income are: • Personal service business income earned by the qualifying nonresident spouse. Examples of personal service business income include the business of a doctor, lawyer, accountant, car-penter or painter (these are examples only, and are not intended to be exclusive or exhaustive). A personal service business generally does not include any business that makes, buys, or sells goods to produce income. • Income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma by the qualifying non-resident spouse. (Such income received by the servicemember is not protected and is subject to Oklahoma tax.) The Oklahoma source income of a part-year resident is the sum of the following: (1) All income reported on your Federal return for the period you are a resident of Oklahoma, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state; and (2) the Oklahoma source income for the period you were a nonresident of Oklahoma. The Oklahoma source income of a resident filing with a part-year resident or nonresident spouse will include all income reported on your Federal return except income from real or tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state. What Is Oklahoma Source Income? (continued) While living in Oklahoma, if you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe Oklahoma Use Tax on those items. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. USE TAXEasy File and Pay Today! www.tax.ok.gov For more information visit Due Date Generally, your Oklahoma income tax return is due April 15th. However: • If you file electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remit-ted electronically, penalty and interest will accrue from the original due date. • If the Internal Revenue Code of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate “disaster designation” as deter-mined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the OTC at the number on the bill. • If the due date falls on a weekend or legal holi-day when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed. 5 Not Required to File (continued) No Oklahoma Filing Requirement... Nonresident and part-year residents who do not have an Oklahoma filing requirement, as shown in the sec-tion “Who Must File?”, but had Oklahoma tax withheld or made estimated tax payments should complete the Form 511NR. Complete the Form 511NR as follows: 1. Fill out the top portion of the Form 511NR according to the “Top of Form Instructions” on pages 7 and 8. Be sure and check the box “Not Required to File”. 2. If you are a nonresident or part-year resident who is not required to file because your gross Oklahoma source income is less than $1,000, then complete lines 1-19 of the Federal amount column as per your Federal income tax return. However, in the Oklahoma amount column, enter your gross income from Oklahoma sources and not the net income as would be reflected in your Federal adjusted gross income. OR If you are a part-year resident who is not required to file because your Federal gross income was not sufficient to meet the Federal filing requirement, complete line 19. 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. Write “not required to file” in the Federal amount column. In the Oklahoma amount column enter your income from Oklahoma sources. What Is an Extension? A valid extension of time in which to file your Federal re-turn automatically extends the due date of your Oklaho-ma return if no Oklahoma liability is owed. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Okla-homa liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the origi-nal due date of the return. Not Required to File 3. Complete lines 40 through 57 that are applicable to you. Sign and mail in Form 511NR, pages 1 and 2 only. Do not mail in pages 3 and 4. Include page 5 only if you have an entry on line 50 “Donations from your refund”. Be sure to include your W-2s, 1099s or other withholding statements to substantiate any Oklahoma withholding. If you filed a Federal income tax return, please enclose a copy. Net Operating Loss The loss year return must be filed to establish the Oklahoma Net Operating Loss. Please use the 511NR-NOL schedules. When there is a Federal net operating loss (NOL), an Oklahoma NOL must be computed as if all the income were earned in Oklahoma. The figures from the “Federal Amount Column” are used for this computation. The loss is carried as an Oklahoma NOL and deductible in the “Federal Amount Column”. The true Oklahoma NOL is computed using the figures from the “Oklahoma Amount Column” and shall be al-lowed without regard to the existence of a Federal NOL. The loss is carried as an Oklahoma NOL and deductible in the “Oklahoma Amount Column”. For tax years 2001 – 2007 and tax years 2009 and subsequent, the years to which an NOL may be carried shall be determined solely by reference to Section 172 of the Internal Revenue Code (IRC.) For tax year 2008, the years to which an NOL may be carried back shall be limited to two years. An NOL resulting from a farming loss may be carried back in accordance with and to the extent of IRC Section 172(b)(G). However, the amount of the NOL carryback shall not exceed the lesser of: $60,000, or the loss prop-erly shown on the Federal Schedule F reduced by half of the income from all other sources other 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, the carryback period will be determined by reference to IRC Section 172 and the amount of the NOL carryback will not be limited. (continued on page 6) 6 When to File an Amended Return If your net income for any year is changed by the IRS, an amended return shall be filed within one year. Part-year residents and nonresidents shall use Form 511NR. Place an “X” in the box at the top of the Form 511NR in-dicating the return to be an amended return and enclose a copy of Federal Form 1040X, Form 1045, RAR, or other IRS notice, correspondence, and/or other documentation. Important: Enclose a copy of IRS refund check or statement of adjustment. When amending Form 511NR, you must adjust line 43 (Oklahoma Income Tax Withheld) by subtracting previ-ous overpayments or adding taxes previously paid. See the worksheet on page 5 of the Form 511NR. If you discover you have made an error on your Oklaho-ma return, we may be able to help you correct the return. For additional information, contact our Taxpayer Assis-tance Division at one of the numbers shown on page 36. You can check your refund status by telephone. Simply call us at (405) 521-3160 or in-state toll free at (800) 522- 8165, and select the option to “Check the Status of an Income Tax Refund”. By providing your SSN and amount of your refund, the system will provide you with the status of your refund. Please wait six weeks before calling. Should you have questions during your call, you will have the option to speak with an OTC representative. If you do not choose to have your refund deposited di-rectly into your bank account, you will receive an Okla-homa debit card. Taxpayers filing a joint return will each receive a card in their name. Each card will have access to the full amount of the refund. See page 36 for more information on Direct Deposit. A debit card or direct deposit are not your only options to receive your refund. If timely filing you may have any amount of overpayment applied to your next year’s estimated tax. Refunds applied to the following year’s Oklahoma estimated income tax (at the taxpayer’s re-quest) may not be adjusted after the original due date of the return. Before You Begin You must complete your Federal income tax return before beginning your Oklahoma income tax return. You will use the information entered on your Federal return to complete your Oklahoma return. Remember, when completing your Oklahoma return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 All About Refunds An election may be made to forego the carryback period. A written statement of the election must be part of the original timely filed Oklahoma loss year return. However, if you filed your return on time without making the elec-tion, you may still make the election on an amended re-turn filed within six months of the due date of the original return (excluding extensions). Attach the election to the amended return. Once made, the election is irrevocable. The Federal NOL allowed in the current tax year re-ported on Form 511NR, line 15 (other income), shall be added on Schedule 511NR-A, line 3 (Oklahoma addi-tions) in the appropriate column. Enter as a positive number. The Oklahoma NOL(s) shall be subtracted on Schedule 511NR-B, line 9 (Oklahoma subtractions) in the appropriate column. Net Operating Loss (continued) Helpful Hints • File your return by April 17, 2012, the same date as your Federal income tax return. If you need to file for an extension, use Form 504 and then later, file Form 511NR. For more information regarding due dates, please see page 5. • 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. • If you fill out any portion of Schedules 511NR-A through 511NR-F, you are required to enclose those pages with your return. Failure to include the pages will result in a delay of your refund. • Do not enclose any correspondence other than those documents and schedules required for your return. Credit Card Payments Accepted You can pay the balance due on any income tax return by credit card. Payments can be made for the current tax year and all years prior. Estimated income tax payments may also be made by credit card. A convenience fee will be added to credit and debit card transactions. For more information regarding this service, visit our website at www.tax.ok.gov or call our Taxpayer Assistance Office at (405) 521-3160. s r r TM Log on to our website at www.tax.ok.gov. Click on the “Payment Options” link and pay your balance due online. Check box if this is an amended 511NR: Wages, salaries, tips, etc.............................................................. Taxable interest income................................................................ Dividend income........................................................................... Taxable refunds (state income tax)............................................... Alimony received .......................................................................... Business income or (loss) (Federal Schedule C) ......................... Capital gains or losses (Federal Schedule D) .............................. Other gains or losses (Federal Form 4797).................................. Taxable IRA distribution................................................................ Taxable pensions and annuities ................................................... Rental real estate, royalties, partnerships, etc ............................. Farm income or (loss)................................................................... Unemployment compensation...................................................... Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) ....... Other income (identify: ________________________________) Add lines 1 through 15.................................................................. Total Federal adjustments to income (identify: ______________) Oklahoma source income (line 16 minus line 17)...................... Federal adjusted gross income (line 16 minus line 17) ............ Oklahoma additions: Schedule 511NR-A, line 8.......................... Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) .. Oklahoma subtractions: Schedule 511NR-B, line 15.................... Adjusted gross income: Okla. Source (line 21 minus line 22)......... Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25 To Arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the Federal column, enter the amounts from your Federal Tax Return. See the instructions to figure the amounts to report in the Oklahoma column. Please Round to Nearest Whole Dollar 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Form 511NR - 2011 Your Social Security Number Spouse’s Social Security Number (joint return only) Mailing address (number and street, including apartment number, rural route or PO Box) City, State and Zip AMENDED RETURN! 1 S i n g l e 2 Married filing joint return (even if only one had income) 3 Married filing separate • If spouse is also filing, list SSN and name in box: 4 Head of household with qualifying person 5 Qualifying widow(er) with dependent child • Please list the year spouse died in box at right: Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Husband _________ Wife _______ Check this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding. (see instructions) Note: If you may be claimed as a dependent on another return, enter “0” for your regular exemption. = (Please see instructions) Yourself Spouse 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 If a joint return, spouse’s first name, middle initial and last name #1695# * NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet. If filing an Amended Return, enclose a copy of your Federal Amended Return and IRS acceptance. * + + + + = = = = Check box if this taxpayer is deceased Check box if this taxpayer is deceased 7 Top of Form Instructions Social Security Number Enter your Social Security Number. If you file married filing joint, please enter your spouse’s Social Security Number in the space provided. Note: If you file married filing separate, do not enter your spouse’s Social Security Number here. Enter it in item D. Print or type the first name, middle initial and last name for both yourself and spouse, if applicable. Complete the address portion including an apartment number and/or rural route, if applicable. Name and Address If a taxpayer died before filing a return, the executor, ad-ministrator or surviving spouse may have to file a return for the decedent. Check the appropriate box in the SSN area. What About Deceased Taxpayers? Filing Status 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 an Oklahoma resident (either civilian or military), and the other is a nonresident civilian (non-military). In this case the tax-payer must either: • 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 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 at www.tax.ok.gov. OR • 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 (Oklahoma Form 511TX) may be used to claim B C D A Do Not Write in this Space The barcode near the form number contains a page notation signifying the first page of a new return for pro-cessing equipment use. The blank area is used for pro-cessing notations. Please do not write in these areas. A B B C D E F G H (continued on page 8) 8 Check the box(es) if your age, or your spouse’s, is 65 on or before December 31, 2011. If you turned age 65 on January 1, 2012, you are considered to be age 65 at the end of 2011. Sixty-five or Over * Top of Form Instructions Filing Status (continued) Nonresident - Check this box only if a nonresident the entire year. If filing a joint return, both must be nonresi-dents the entire year. Part-year Resident - Check this box only if a part-year resident. If filing a joint return, both must be part-year residents. Enter the dates, during the tax year, of your Oklahoma residency. Resident/Part-year Resident/Nonresident - Check this box only if filing a joint return and spouses have different residency status. Enter the state(s) of residence for each spouse. If either spouse is a part-year resident, list all states of residence for the part-year resident and enter the dates of Oklahoma residency above on the part-year resident line. Do not check the box for part-year resident. Residency Status Not Required to File If you are not required to file a return based on the filing requirements under the heading “Not Required to File” on page 5, check the box. See the instructions under “Not Required to File” to determine which lines on the rest of the Form 511NR to complete. To the right of the word “Yourself” place a number “1” in all the boxes that apply to you. Then total the boxes. Then do the same for your spouse if applicable. The terms for this section are defined below. Regular*: The same exemptions as claimed on your Federal return. Special: An additional exemption may be claimed for each taxpayer or spouse who meets the qualifica-tions based on filing status and Federal adjusted gross income limits** below and who is 65 years of age or over at the close of the tax year: (1) Single return with line 19 equal to $15,000 or less. (2) Joint return with line 19 equal to $25,000 or less. (3) Married filing separate return with line 19 equal to $12,500 or less. (4) Head of household return with line 19 equal to $19,000 or less. **Note: If your Federal adjusted gross income includes income from the conversion of a traditional individual re-tirement account to a Roth individual retirement account this income shall be excluded in determining the Federal adjusted gross income limits. Enclose copy of Federal return and Form 8606. Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. Dependents: If claiming dependents, please enter the same number as on your Federal return. However, if the resident spouse also has an Oklahoma filing requirement and is filing separately on Form 511, the dependency exemptions will be allocated between the resident’s and nonresident’s returns. Exemptions E F G H Want a Form that Does the Math? Electronic Payments Log on to www.tax.ok.gov and visit the “Payment Options” link to make a payment electronically. All electronic payment methods provide you with a confirmation number and the peace of mind in knowing your payment was received. Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself. credit for taxes paid to the other state, if applicable. A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only. The above exception does not apply if: 1) either spouse is a part-year resident or 2) an Oklahoma resident (either civilian or military) 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 the Oklahoma amount column, all Oklahoma source income of both spouses. The OTC has just the form for you. Visit our website at www.tax.ok.gov. Download the “2-D Calculating Form 511NR” from the income tax forms area of the website. As you fill in your form on your computer screen, this form will be doing the calculating for you. Once finished, simply print out two copies before closing the document. Mail one to the OTC and keep the other for your files. By using this form type, your return will have a 2-D barcode at the top and will be processed faster. Faster processing means a faster refund to you. Federal Amount column - Lines 1 through 19 “Federal Amount” column are a summary of the items that make up your Federal adjusted gross income. Complete your Federal return, then enter all income items and Federal adjustments exactly as entered on your Federal return. However, if you are a nonresident civilian (non-military) filing a joint Federal return with an Oklahoma resident spouse, enter the amounts from Form 574 “Allocation of Income and Deductions”. Enclose a copy of your Federal return. Oklahoma Amount column - Lines 1 through 18 “Okla-homa Amount” column will be used to determine income from Oklahoma sources included in Federal Adjusted Gross Income. Wages, salaries, tips, etc. Enter that part of the Federal amount that represents services performed in Oklahoma as a nonresident. If you were a part-year resident, you must also add the part of the Federal amount that was earned while you were a resident. Note: Form W-2 income protected under the Military Spouses Residency Relief Act should not be entered in the “Oklahoma Amount” column. Enter any Oklahoma withholding on line 43. See the “Nonresident Spouse of United States Military Servicemember” section on page 3 for more information. Taxable interest income Enter that part of the Federal amount that represents interest income earned as a nonresident or part-year resident that is part of the receipts of your business, in-cluding partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Form 511NR, line 6. If you were a part-year resident, you must also add the non-business part of the Federal amount that was earned while a resident. Dividend income Enter dividend income, earned as a nonresident or part-year resident, that is part of the receipts of your business, including partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Form 511NR, line 6. If you were a part-year resident, you must also add the non-business part of the Federal amount that was earned while a resident. Taxable refunds, credits, or offsets of state and local income taxes If you were a part-year resident, enter that part of the Federal amount that was received while an Oklahoma resident. Do not enter any amount received during the period you were a nonresident. Alimony received If you were a part-year resident, enter that part of the Federal amount which represents the total alimony received while an Oklahoma resident. Do not enter any alimony received during the period you were a nonresident. Business income or (loss) As a nonresident or part-year resident, enter that part of the Federal amount that represents business income or (loss) received from a business carried on in Oklahoma. Business carried on in Oklahoma - Your business is considered to be carried on in Oklahoma if you maintain, operate or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly carried on in Oklahoma. This definition is not exclusive. Your business is considered to be carried on in Oklahoma if it is transacted here with a fair measure of permanency and continuity. Business carried on both within and without Okla-homa - Net income or (loss) from a business activity which is carried on both within and without Oklahoma of a non-unitary character shall be separately allocated to the state to which such activity is conducted. Net income or (loss) from a business activity which is carried on both within and without Oklahoma of a unitary character shall be apportioned according to a prescribed formula or an approved alternative method. Note: Income protected under the Military Spouses Residency Relief Act should not be entered in the “Okla-homa Amount” column. See the “Nonresident Spouse of United States Military Servicemember” section on page 3 for more information. Capital gain or (loss) As a nonresident or part-year resident, calculate the amount to be included in the “Oklahoma Amount” col-umn as capital gain or (loss) from Oklahoma sources. Examples include gain or (loss) from the sale or ex-change of real or tangible personal property located in Oklahoma regardless of residency and the gain or (loss) from the sale or exchange of intangible property that was sold during the period of residency. 1 2 3 4 6 5 7 Select Line Instructions 9 10 11 12 13 14 15 17 20 25 22 26 Other gains or (losses) Enter that part of the Federal amount that represents gain or (loss) from the sale or exchange of noncapital assets from Oklahoma sources. An example includes a gain or (loss) from the sale of business property located in Oklahoma. Taxable amount of IRA Distribution If you are a part-year resident, you must enter the part of the Federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. Taxable amount of pensions and annuities If you are a part-year resident, you must enter the part of the Federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. Rental real estate, royalties, partnerships, etc. Enter that part of the Federal amount that was derived from or connected with Oklahoma sources. See “What is Oklahoma Source Income?” on page 4. Passive losses are allowed in Oklahoma during the same tax year utilized on the Federal return. Report in the “Oklahoma Amount” column your share of any income from a partnership of which you are a mem-ber or an estate or trust of which you are a beneficiary if from Oklahoma sources. Farm income or (loss) As a nonresident or part-year resident, enter that part of the Federal amount that represents income or (loss) from farming carried on in Oklahoma. Unemployment compensation If you were a part-year resident, you must enter the part of the Federal amount that was received while a resi-dent. Do not enter any amount received during the period you were a nonresident. Note: You are required to add back the up to $2,400 of unemployment compensation exempt from Federal tax under IRC Section 85(c). See the instructions for Sched-ule 511NR-A, line 7, number 6. Social Security Benefits If you were a part-year resident, you must enter the part of the Federal taxable amount that was received while you were a resident. Do not enter any amount received during the period you were a nonresident. Other income Enter the part of the Federal amount from or connected with Oklahoma sources as a nonresident or part-year resident. If you were a part-year resident, you must also add the part of the Federal amount while a resident. If you have a net operating loss from Oklahoma sources (without a corresponding Federal net operating loss) that you are carrying forward, enter the amount of the loss on Schedule 511NR-B, line 9, and enclose the applicable schedule from Form 511NR-NOL. Total Federal adjustments to income Federal Amount column - Enter the total adjustments to income reported on your Federal Form 1040. Ex-amples include penalty on early withdrawal of savings, IRA deduction, deduction for self-employment tax, and moving deduction. Oklahoma Amount column - If you were a nonresident or part-year resident, enter only adjustments attribut-able to income taxed by Oklahoma. If the adjustment is not attributable to income, the adjustment should be prorated based on the amount paid while an Oklahoma resident to total amount paid. IRA deductions will be prorated on the basis of Oklaho-ma earned income to total earned income per taxpayer. Moving expense deduction is an allowable adjustment in the “Oklahoma Amount” column for part-year residents moving into Oklahoma. Additions Enter the total from Schedule 511NR-A, line 8. See Schedule 511NR-A instructions on pages 16-17. Subtractions Enter the total from Schedule 511NR-B, line 15. See Schedule 511NR-B instructions on pages 18-21. Adjusted Gross Income - ALL SOURCES Enter the amount from page 1, Form 511NR, line 24. This is your Federal Adjusted Gross Income after Okla-homa Additions and Subtractions, which is your Adjusted Gross Income from all sources. Adjustments Enter the total from Schedule 511NR-C, line 8. See Schedule 511NR-C instructions on pages 21-24. Select Line Instructions 8 9 10 11 35 34 37 36 Deductions • Enter the Oklahoma standard deduction if you did not claim itemized deductions on your Federal return. If your filing status is single or married filing separate. your Oklahoma standard deduction is $5,800. If your filing status is head of household, your Okla-homa standard deduction is $8,500. If your filing status is married filing joint or qualify-ing widow(er), your Oklahoma standard deduction is $11,600. • If you claimed itemized deductions on your Federal re-turn (Form 1040, Schedule A), enter the amount of your allowable itemized deductions. (Enclose a copy of your Federal Schedule A.) Exemptions and Dependents Oklahoma allows $1,000 for each exemption claimed at the top of the form of page 1 of Form 511NR. Tax From Tax Table Using Form 511NR, line 31, find your tax in the Tax Table. Enter the result here, unless you used Form 573 “Farm Income Averaging”. If you used Form 573, enter the amount from Form 573, line 22, and enter a “1” in the box. Amounts withdrawn from a Health Savings Account for any purpose other than those described in 36 OS Sec. 6060.17 and which are included in your Federal adjusted gross income are subject to an additional 10% tax. Add the additional 10% tax to your tax from the tax table* and enter a “2” in the box. * If you also used Form 573, add the 10% tax to the tax from Form 573, line 22. Child Care/Child Tax Credit Complete Form 511NR, line 33 unless your adjusted gross income from all sources (Form 511NR, line 24) is less than your Federal adjusted gross income (Form 511NR, line 19). If your adjusted gross income from all sources is less than your Federal adjusted gross income, complete Schedule 511NR-D to determine the amount to enter on Form 511NR, line 33. If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the Internal Revenue Code. Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return. or • 5% of the child tax credit allowed by the Internal Rev-enue Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal Adjusted Gross Income is greater than $100,000 no credit is allowed. Enclose a copy of your Federal return, and if applicable, the Federal Child Care Credit schedule. Tax Base This is the amount of tax computed on the total income from all sources. This is not your Oklahoma income tax. To determine your Oklahoma income tax, complete Form 511NR, lines 35 and 36. Tax Percentage The tax base (line 34) is prorated using the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is your Oklahoma income tax (line 36). Enter the Oklahoma Amount from Form 511NR, “Okla-homa Column”, line 23 in box “a”. Enter the Federal Amount from Form 511NR, “Federal Column”, line 24 in box “b”. Divide “a” by “b”. Do not enter more than 100%. This is your Oklahoma Income Tax The Oklahoma Percentage from Form 511NR, line 35 shall be multiplied by the amount of base tax (Form 511NR, line 34) in order to determine the amount of in-come tax which must be paid to the State of Oklahoma. Credit for Tax Paid another State A resident or part-year resident taxpayer who receives income for personal services performed in another state while a resident of Oklahoma must report the full amount of such income in the “Oklahoma Amount” column. If the other state also taxes the income, a credit is allowed on Form 511NR. Complete Oklahoma Form 511TX and furnish a copy of the other state(s) return or Form W-2G if the taxing state does not allow a return to be filed for gambling winnings (i.e. Mississippi). Personal service income not included in the “Oklahoma Amount” column does not qualify for this credit. Note: Nonresident taxpayers do not qualify for this credit. Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not qualify to claim this credit on the Okla-homa return based on the same income. Select Line Instructions 28 29 32 33 e file Go easy on yourself... make our website your starting point for e-filing both your state and federal income tax returns! www.tax.ok.gov Oklahoma 12 38 Select Line Instructions Other Credits The amount of other credits as claimed on Form 511CR should be entered on this line. Enter in the box the number that corre-sponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter “99” in the box. See below for a list of the credits available on Form 511CR. You can obtain this form from our website at www.tax.ok.gov. Effective July 1, 2011 - Tax credits transferred or allocated must be reported on Oklahoma Tax Commission Form 569. Failure to file Form 569 will result in the affected credits being denied by the Oklahoma Tax Commission pursuant to 68 OS Sec. 2357.1A-2. • Oklahoma Investment/New Jobs Credit Enclose Form 506. 68 OS Sec. 2357.4 and Rule 710:50-15-74. • Coal Credit 68 OS Sec. 2357.11 and Rule 710:50-15-76. • Credit for Energy Assistance Fund Contribution 68 OS Sec. 2357.6. • Venture Capital Credit 68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78. • Credit for Investment in a Clean-Burning Motor Vehicle Fuel Property or Investment in Qualified Electric Motor Vehicle Property 68 OS Sec. 2357.22 and Rule 710:50-15-81. • Credit for Hazardous Waste Disposal 27A OS Sec. 2-11-303 and Rule 710:50-15-75. • Credit for Qualified Recycling Facility 68 OS Sec. 2357.59 and Rule 710:50-15-84. • Small Business Capital Credit Enclose Form 527-A. 68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86. • Oklahoma Agricultural Producers Credit Enclose Form 520. 68 OS Sec. 2357.25 and Rule 710:50-15-85. • Small Business Guaranty Fee Credit Enclose Form 529. 68 OS Sec. 2357.30. • Credit for Employers Providing Child Care Programs 68 OS Sec. 2357.26 and Rule 710:50-15-91. • Credit for Entities in the Business of Providing Child Care Services 68 OS Sec. 2357.27. • Credit for Food Service Establishments that Pay for Hepatitis A Vaccination for their Employees 68 OS Sec. 2357.33. • Credit for Commercial Space Industries 68 OS Sec. 2357.13. • Credit for Tourism Development or Qualified Media Produc-tion Facility 68 OS Sec. 2357.34 - 2357.40. • Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit 68 OS Sec. 2357.81. • Credit for Qualified Rehabilitation Expenditures 68 OS Sec. 2357.41 and Rule 710:50-15-108. • Credit for Space Transportation Vehicle Provider 68 OS Sec. 2357.42 and Rule 710:50-15-93. • Rural Small Business Capital Credit Enclose Form 526-A. 68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87. • Credit for Electricity Generated by Zero-Emission Facilities 68 OS Sec. 2357.32A. • Credit for Financial Institutions Making Loans under the Rural Economic Development Loan Act 68 OS Sec. 2370.1. • Credit for Manufacturers of Small Wind Turbines 68 OS Sec. 2357.32B and Rule 710:50-15-92. • Credit for Qualified Ethanol Facilities 68 OS Sec. 2357.66 and Rule 710:50-15-106. • Poultry Litter Credit 68 OS Sec. 2357.100 and Rule 710:50-15-95. • Volunteer Firefighter Credit Enclose the Council on Firefighter Training’s Form. 68 OS Sec. 2385.7 and Rule 710:50-15-94. • Credit for Qualified Biodiesel Facilities 68 OS Sec. 2357.67 and Rule 710:50-15-98. • Film or Music Project Credit Enclose Form 562. 68 OS Sec. 2357.101 and Rule 710:50-15-101. • Credit for Breeders of Specially Trained Canines 68 OS Sec. 2357.203 and Rule 710:50-15-97. • Credit for Wages Paid to an Injured Employee 68 OS Sec. 2357.47 and Rule 710:50-15-107. • Credit for Modification Expenses Paid for an Injured Employee 68 OS Sec. 2357.47 and Rule 710:50-15-107. • Dry Fire Hydrant Credit 68 OS Sec. 2357.102 and Rule 710:50-15-99. • Credit for the Construction of Energy Efficient Homes 68 OS Sec. 2357.46 and Rule 710:50-15-104. • Credit for Railroad Modernization 68 OS Sec. 2357.104 and Rule 710:50-15-103. • Research and Development New Jobs Credit Enclose Form 563. 68 OS Sec. 54006 and Rule 710:50-15-105. • Gas Used in Manufacturing 68 OS Sec. 2357(C). • Credit for Biomedical Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Credit for Employees in the Aerospace Sector Enclose Form 564. 68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109. • Credits for Employers in the Aerospace Sector Enclose Form 565. 68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule 710:50-15-109. • Wire Transfer Fee Credit 68 OS Sec. 2357.401 and Rule 710:50-15-111. • Credit for Manufacturers of Electric Vehicles 68 OS Sec. 2357.402 and Rule 710:50-15-112. • Business Activity Tax Credit Enclose Form 511-BAT. 68 OS Sec. 1219 and Rule 710:95-19-6. • Credit for Cancer Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Oklahoma Capital Investment Board Tax Credit 74 OS Sec. 5085.7 13 * Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at: www.tax.ok.gov. Oklahoma Use Tax (For taxpayers who lived at least part of 2011 in Oklahoma) Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether by mail order, catalog, television shopping networks, radio, Internet, phone or in person, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. Examples of items that are subject to sales tax include books, compact discs, computer equipment, computer software, electronics, clothing, appliances, furniture, sporting goods and jewelry. When an out-of-state retailer does not collect Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser. Use tax is calculated at the same rate as sales tax, which varies by city and county. The state sales tax rate is 4.5% (.045) plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma use tax you owe based on your city and county sales tax rate, you can either: 1. Use the tax table on page 14 or multiply your Adjusted Gross Income from line 1 by 0.056% (.00056). or Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases 1 Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . . 2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter the tax paid to another state on the purchases. This amount may not exceed the amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar, here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases 1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14 to establish the use tax based on your Federal adjusted gross income from Form 511NR, line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . . 2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to calculate the amount of use tax owed. 2a Enter the total amount of out-of-state purchases made while living in Oklahoma of $1,000 or more for 1/1/2011 through 12/31/2011 . . . . . . . . . . . . . . . . . . . . . . . 2b Multiply line 2a by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the tax paid to another state on the purchases. This amount may not exceed the amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar, here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 4 5 2a 2b Oklahoma Use Tax (continued) 2. Use one of the worksheets below to calculate your Oklahoma use tax. Complete Worksheet One if you kept records of all of your out-of-state purchases. Com-plete Worksheet Two if you did not keep records of all of your out-of-state purchases. Worksheet Two has two parts. The first part is a calcu-lation of the amount due on items that cost less than $1,000 each and the second part is a calculation of the amount due on items that cost $1,000 or more each. The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of Federal Adjusted Gross Income. The estimated amount is 0.056% (.00056) of Federal adjusted gross income. If you believe that estimate from the table is too high for your out-of-state purchases, you may estimate the amount you owe. If you paid another state’s sales or use tax on any pur-chase, that amount may be credited against the Okla-homa use tax due on that purchase. Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on your return, you may be subject to an assessment for the additional use tax. 40 See Page 14 for the Oklahoma Use Tax Table Select Line Instructions 14 Use Tax Table At least But less than Your Use Tax Amount is: 0 2,090 1 2,090 4,670 2 4,670 6,420 3 6,420 8,170 4 8,170 9,920 5 9,920 11,795 6 11,795 13,545 7 13,545 15,295 8 15,295 17,170 9 17,170 18,920 10 18,920 20,670 11 20,670 22,420 12 22,420 24,295 13 24,295 26,045 14 26,045 27,795 15 27,795 29,670 16 29,670 31,420 17 31,420 33,170 18 33,170 34,920 19 34,920 36,795 20 36,795 38,545 21 38,545 40,295 22 40,295 42,170 23 42,170 43,920 24 43,920 45,670 25 45,670 47,420 26 47,420 49,295 27 49,295 51,045 28 51,045 52,795 29 52,795 54,670 30 54,670 and over Business Activity Tax Every sole proprietor or farmer, except single-member limited liability companies (LLCS), doing business in Oklahoma is required 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. If you began doing business in Oklahoma prior to Janu-ary 1, 2011, you are subject to an annual Business Activ-ity 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 downloaded from our website at www.tax.ok.gov. 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 511NR, line 38. Oklahoma Income Tax Withheld • If you have Form(s) W-2 showing Oklahoma income tax withheld, you should also have Oklahoma wages on the front page, Form 511NR, line 1 in the Oklahoma Amount column. Enclose Form(s) W-2 to substantiate Oklahoma withholding. If your employer withheld Oklahoma taxes from your wages in error, you must file an Oklahoma return in or-der to receive a refund even though you have no income from Oklahoma sources. A letter from your employer, on company letterhead, and signed by an authorized company official, explaining the error must accompany your return. • Oklahoma income tax is withheld from royalty payments paid to nonresident royalty owners. Enter the withholding on this line. You should have Oklahoma royalty income on the front page of Form 511NR in the Oklahoma amount column. Enclose Form 1099-MISC, Form 500-A, Form K-1 or other documentation to sub-stantiate Oklahoma withholding. • Oklahoma income tax is withheld from distribu-tions made by pass-through entities (partnerships, S corporations, limited liability companies or trusts) to nonresident members. If you are a nonresident member of a pass-through entity, Oklahoma income tax should have been withheld on any distribution of Oklahoma tax-able income. Enter the Oklahoma income tax withheld on your distribution. Enclose Form 500-B to substantiate Oklahoma withholding. If you are entering withholding on this line, you should also have distributive income/(loss) from the pass-through entity on the front page of Form 511NR in the Oklahoma Amount Column. If not, enclose an explanation. Note: If you are a nonresident partner and are electing to be included in a composite return or are a nonresident shareholder who has not filed a Form 512SA, do not include your withholding on this line. The partnership or the S corporation will claim the withholding on their return. For Amended Returns Only • When amending Form 511NR you must adjust Form 511NR, line 43 (Oklahoma Income Tax Withheld) by subtracting any previous overpayments or adding any tax previously paid. See the worksheet on page 5 of Form 511NR. Note: For amended returns the total amount of overpay-ment must be refunded. None can be placed in estimat-ed tax for the following year. Oklahoma Estimated Tax Payment Enter any payments you made on your estimated Oklahoma income tax for 2011. Include any overpay-ment from your 2010 return you applied to your 2011 estimated tax. If at least 66-2/3% of your gross income 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. Note: See page 4, “Estimated Income Tax” for informa-tion on who is required to make estimated tax payments. 43 44 Select Line Instructions 41 multiply Federal AGI times 0.00056 If Federal Adjusted Gross Income (Form 511NR, line 19) is: 15 • Please enclose a check or money order payable to “Oklahoma Tax Commission” for any balance due. Elec-tronic payment options are available on our website at www.tax.ok.gov. Should you choose to pay by check or money order, please write your SSN and tax year on the payment to ensure proper credit. • Enclose copy of Federal return and W-2s, 1099s or other withholding statements to substantiate income tax withholdings. • If you do not have a return envelope, please mail the originals, along with any payment due, to the address below: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800 When You Are Finished... Select Line Instructions Payments With Extension If you filed Oklahoma extension Form 504 for 2011, enter any amount you paid with that form. Earned Income Credit Residents and part-year residents are allowed an Earned Income Credit. Enter the total from Schedule 511NR-E, line 4. See instructions on page 24. Note: Nonresidents do not qualify for this credit. Amount Credited to 2012 Estimated Tax Refunds applied to the following year’s Oklahoma Esti-mated Income Tax (at the taxpayer’s request) may not be adjusted after the original due date of the return. Donations Schedule 511NR-F provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Please note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropriate agency. Descriptive information for Schedule 511NR-F is on page 6 of the Form 511NR. Place the line number of the organization from Schedule 511NR-F in the box on line 50. If giving to more than one organization, put a “99” in the box on line 50. Amount to be Refunded If you do not choose direct deposit, you will be issued a debit card. See “All About Refunds” on page 6 for more information. Eastern Red Cedar Revolving Fund A donation to this fund may be made on a tax due return. For information regarding this fund, please see Schedule 511NR-F: Information. Underpayment of Estimated Tax Interest You were required to make estimated tax payments if your income tax liability exceeds your withholding by $500 or more. To avoid the 20% Underpayment of Esti-mated Tax Interest, timely filed estimated tax payments and withholding are required to be the smaller of: • 70% of the current year tax liability, or • 100% of your prior year tax liability. 45 46 50 Underpayment of Estimated Tax Interest (continued) The income tax liability is the Oklahoma income tax due less all credits except amounts paid on withholding, esti-mated tax and extension payments. Note: No underpayment of estimated tax interest shall be imposed if the income tax liability shown on the return is less than $1,000. If you do not meet one of the above exceptions, you may complete Form OW-8-P or the OTC will figure the interest and send you a bill. Delinquent Penalty and Interest After the original due date of the return, compute 5% penalty on the income tax due (line 53 minus lines 40 and 41). Compute interest on the income tax due at 1 1/4% per month from the original due date of the re-turn. An extension does not extend the date for payment of tax. Note: If you have a valid extension of time to file your tax return, delinquent penalty is not due if 90% of your income tax was paid by the original due date of the return. Delinquent interest is due on any income tax not paid by the original due date of the return. 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 when specifically provided 52 for in the Oklahoma Statutes or rules. 54 49 56 55 Oklahoma’s Newest Way to Receive Your Refund... The Oklahoma Tax Refund Debit Card Safe, Convenient and Secure More information on page 24 of this packet Or visit www.tax.ok.gov TM Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15 16 Schedule 511NR-A The “Federal Amount” column is a summary of your Oklahoma allowable additions and subtractions from ALL SOURCES, as though all income and deductions are from Oklahoma sources. State and Municipal Bond Interest Federal Amount column If you received income on bonds issued by any state or political subdivision thereof, exempt from Federal taxation but not exempt from taxation by the laws of the State of Oklahoma, the total of such income shall be added to Federal Adjusted Gross Income. 1) Income from all bonds, notes or other obligations issued by the State of Oklahoma, the Oklahoma Capital Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the Oklahoma Transportation Authority (formerly Turnpike Authority) is exempt from Oklahoma income tax. The profit from the sale of such bond, note or other obligation shall be free from Oklahoma taxation. 2) Income from local Oklahoma governmental obligations issued after July 1, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of providing financing for projects for nonprofit corporations. Local governmental obligations shall include bonds or notes issued by, on behalf of, or for the benefit of Oklahoma educational institutions, cities, towns, or counties or by public trusts of which any of the foregoing is a beneficiary. 3) Income from Oklahoma State and Municipal Bonds issued prior to July 2, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax only if so provided by the statute authorizing their issuance. 4) Income on bonds issued by another state or political subdivision thereof (non-Oklahoma), exempt from Federal taxation, is taxable for Oklahoma income tax. Enclose a schedule of all municipal interest received by source and 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 income derived from obligations exempt from Oklahoma tax. Note: If the interest is exempt, the capital gain/(loss) from the sale of the bond may also be exempt. The gain/(loss) from sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute authorizing its issuance. Enter exempt gains on Schedule 511NR-B, line 11 and exempt losses on Schedule 511NR-A, line 7. Oklahoma Amount column Enter that part of the “Federal Amount” column received while a resident of Oklahoma. A1 Lump-Sum Distributions Federal Amount column Lump-sum distributions not included in the Federal Ad-justed Gross Income shall be added to the Federal AGI. Rollovers are taxed in the same year as on the Federal return. Enclose a copy of Form 1099, and complete copy of Federal return. Note: The lump-sum distribution may qualify for the Schedule 511NR-B, line 6 “Other Retirement Income exclusion.” It must be received from a qualified plan and satisfy the requirements of the Internal Revenue Code as specified in the instructions for the exclusion. Oklahoma Amount column Enter that part of the “Federal Amount” column that represents the lump-sum distribution received while a resident of Oklahoma. Federal Net Operating Loss Enter carryover(s) included on Federal Form 1040 and on Form 511NR, line 15. See “Net Operating Loss” instructions on pages 5 and 6. Recapture of Depletion and Add Back of Excess Federal Depletion Federal Amount column Upon the expiration of the lease, depletion claimed must be restored to income in the case of non-producing properties. Enter depletion claimed on a lease bonus if no income was received from the property due to its lease expiration. A complete schedule by property must be furnished. If the 22% Oklahoma option for computing depletion was used in a previous year and the 65% Federal depletion limitation applied in that year, you must add back any unused Federal depletion being carried over from such year and used in the current year’s Federal return. Ap-plicable recapture is determined on a well-by-well basis. For the Oklahoma option for computing depletion see the instructions for Schedule 511NR-B, line 8. A com-plete schedule by property must be furnished Oklahoma Amount column Enter that part of the “Federal Amount” column that repre-sents the recapture of depletion on Oklahoma properties. Enter that part of the “Federal Amount” column that represents the add back of excess Federal depletion on Oklahoma properties. A2 A3 A4 A5 17 A6 Schedule 511NR-A Expenses Incurred to Provide Child Care Programs Federal Amount column Employers incurring expenses to provide accredited Oklahoma child care programs for children of their em-ployees may be allowed a credit. If the credit is allowed, the eligible expenses upon which the credit is based must be added back to arrive at Oklahoma taxable in-come. See Form 511CR, line 12 for the credit. Enclose a schedule of eligible expenses and the computation of the credit. Oklahoma Amount column Enter the amount from the “Federal Amount” column. Recapture of Contributions to Oklahoma 529 College Savings Plan Federal Amount column - • If an individual elects to take a rollover on a contribu-tion within one year of the date of the contribution, for which a deduction was taken on the previous year’s return, the amount of such rollover is included in income. As used in this paragraph, “rollover” means the transfer of funds from the Oklahoma College Savings Plan to any other plan under IRC Section 529 • An individual who makes a non-qualified withdrawal of contributions for which a deduction was taken in tax year 2005 or later, such non-qualified withdrawal and any earnings thereon are included in income. If any of the earnings have already been included in your Federal adjusted gross income, do not include those earnings again on this line. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents the rollover taken or non-qualified withdrawal received while a resident of Oklahoma. Other Additions Enter in the box on Schedule 511NR-A, line 7, the ap-propriate number as listed below which shows the type of addition. If you have more than one addition, enter the number “99”. Federal Amount column Enter the number “1” if the following applies: Losses from the sale of exempt government obligations: See the note in the instructions for Schedule 511NR-A, line 1 and Schedule 511NR-B, line 1. Enclose Federal Schedule D. Enter the number “2” if the following applies: If you are a swine or poultry producer who has deducted depreciation on an accelerated basis on your Oklahoma tax return in previous tax years (Schedule 511NR-C, line 7, Number “3”), the asset may be fully depreciated for Oklahoma purposes. Any depreciation deducted on this year’s Federal return, after the date the asset has been fully depreciated on your Oklahoma return, must be add-ed back to avoid a duplication of depreciation. Enclose a copy of the Federal depreciation schedule showing the depreciation taken on the asset. Other Additions - Federal Amount column (continued) Enter the number “3” if the following applies: If a qualified Oklahoma refinery, of which you are a partner or shareholder, elected to expense the cost of qualified refinery property, such property is fully depreci-ated for Oklahoma purposes. For Oklahoma purposes, no depreciation expense can be taken for this tax year on such property. Enter your pro-rata share of such depreciation. Include the partnership’s or corporation’s name and ID number. Enter the number “4” if the following applies: You will have an amount on this line if a pass-through entity, of which you are a member: • was required to add-back rents and interest expenses paid to a captive real estate investment trust when determining Oklahoma distributable income; or • was a captive real estate trust that was required to add-back the dividends-paid deduction when determin-ing Oklahoma distributable income. Enter your pro-rata share of such add-back. Include your pass-through entity’s name and ID number. Enter the number “5” if the following applies: Enter any additions not previously claimed. Enclose a detailed explanation specifying the type of addition and Oklahoma Statute authorizing the addition, and verifying documents. Oklahoma Amount column Enter the part of the “Federal Amount” column that rep-resented: 1. losses from the sale of exempt government obliga-tions incurred while a resident of Oklahoma, 2. the depreciation on Oklahoma property added back, 3&4. the amount of the add-back included in your pro-rata share of the Oklahoma distributable income, 5. the applicable portion of any addition not previously claimed. A7 Oklahoma Low cost or sometimes e ven no cost... E-filing your return is simply the speediest, safest and most secure way to receive your income tax refund. E-file today and in most cases you’ll receive your Oklahoma refund in 7-10 days, even faster with direct deposit. *To e-file your state return for free, you must prepare and e-file both your Federal and Oklahoma returns at the same time. See more information regarding your Free File Options at www.tax.ok.gov. Check us out today to receive a speedy refund! www.tax.ok.gov e file Schedule 511NR-B Interest on U.S. Obligations Federal Amount column - If you report interest on bonds, notes and other obligations of the U.S. govern-ment on your Federal return, this income may be exclud-ed if a detailed schedule is furnished, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the income is from a mutual fund which invests in U.S. government obligations, enclose documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as FNMA & GNMA does not qualify. Note: The capital gain/loss from the sale of an U.S. Government Obligation is exempt. Enter exempt gains on Schedule 511NR-B, line 11, and exempt losses on Schedule 511NR-A, line 7. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents U.S. Govern-ment interest included on Form 511NR, line 2, in the “Oklahoma Amount” column. Taxable Social Security Federal Amount column - Social Security benefits received by an individual shall be exempt from taxable income, to the extent such benefits are included in the Federal Adjusted Gross Income. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents Social Security benefits exempt by statute included on Form 511NR, line 14, in the “Oklahoma Amount” column. Federal Civil Service Retirement in Lieu of Social Security Federal Amount column - Each individual may ex-clude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), includ-ing survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal Adjusted Gross Income. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511NR-B, line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name. Note: Retirement benefits paid under the Federal Em-ployees Retirement System (FERS) do not qualify for this exclusion. However, for retirement benefits contain-ing both a FERS component and a CSRS component, the CSRS component will qualify for the exclusion. Provide substantiation for the CSRS component. Oklahoma Amount column - Each individual may ex-clude 100% of their CSRS retirement benefits included on Form 511NR, line 10, in the “Oklahoma Amount” column. Military Retirement Federal Amount column - Each individual may exclude the greater of 75% of their military retirement benefits or $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. Military retirement benefits are those benefits received by an individual from any component of the Armed Forces of the United States. Oklahoma Amount column - Each individual may exclude 75% of their military retirement benefits sourced to Oklahoma or $10,000, whichever is greater. “Sourced to Oklahoma” means the military retirement benefits entered on Form 511NR, line 10, in the “Oklahoma Amount” column. Military retirement benefits are those benefits received by an individual from any component of the Armed Forces of the United States. Oklahoma Government or Federal Civil Service Retirement Federal Amount column - Each individual may exclude their retirement benefits up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. (To be eligible retirement income must be in your name.) The retirement benefits must be received from the follow-ing: the civil service of the United States*, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher’s Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursuant to 19 OS Sec. 951, the Uniform Retirement System for Justices and Judges, the Oklahoma Wildlife Conservation Department Retirement Fund, the Oklahoma Employment Security Commission Retirement Plan, or the Employee retirement systems created by municipalities pursuant to 11 OS Sec. 48-101 of the Oklahoma Statutes. (Enclose a copy of Form 1099-R.) * Do not include on this line the CSRS retirement benefits already excluded on Schedule 511NR-B, line 3. Note: An early distribution from a retirement fund due to termination of employment prior to retirement or disability does not qualify for the $10,000 retirement income exclu-sion. Generally, there is a “1” in box 7 of your Form 1099-R for this type of distribution. This distribution may qualify for the “Other Retirement Income” exclusion on Schedule 511NR-B, line 6. Oklahoma Amount column - Enter all or part of the amount reported in the “Federal Amount” column that represents the income that is included on Form 511NR, line 10, in the “Oklahoma Amount” column. This exclusion is not prorated. B1 18 B2 B3 B4 B5 (continued on page 19) 19 B6 Other Retirement Income Federal Amount Column - Each individual may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. For any individual who claims the retirement exclusion on Schedule 511NR-B, line 5, the amount of the exclusion on this line cannot exceed $10,000 minus the amount already claimed on Schedule 511NR-B, line 5, in the “Federal Amount” column (if less than zero, enter zero). The retirement benefits must be received from the follow-ing and satisfy the requirements of the Internal Revenue Code (IRC): an employee pension benefit plan under IRC Section 401, an eligible deferred compensation plan under IRC Section 457, an individual retirement account, annuity or trust or simplified employee pension under IRC Section 408, an employee annuity under IRC Section 403 (a) or (b), United States Retirement Bonds under IRC Section 86, or lump-sum distributions from a retirement plan under IRC Section 402 (e). Enclose a copy of Form 1099-R or other documentation. Oklahoma Amount Column - You may exclude up to $10,000, but not to exceed the amount of qualified retire-ment benefits reported in the “Oklahoma Amount” column on the front of Form 511NR. For any individual who claims the retirement exclusion on Schedule 511NR-B, line 5, the amount of the exclusion on this line cannot exceed $10,000 minus the amount already claimed on Schedule 511NR-B, line 5, in the “Oklahoma Amount” column (if less than zero, enter zero). Enclose a copy of Form 1099 or other supporting docu-mentation. U.S. Railroad Retirement Board Benefits Federal Amount column - All qualified U.S. Railroad Retirement Board benefits that are included in the Fed-eral Adjusted Gross Income may be excluded. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents U.S. Railroad Retirement benefits exempt by statute included in the “Oklahoma Amount” column. Additional Depletion Federal Amount column - Depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each property (regardless where located) during the taxable year. Any depletion deduction allowable is the amount so computed minus the Federal depletion claimed. If Okla-homa Options are exercised, the Federal depletion not used due to the 65% limitation may not be carried over for Oklahoma purposes. A complete detailed schedule by property must be furnished. Additional Depletion (continued) Note: Taxpayers whose fiscal year ends in 2012 and major oil companies, as defined by 52 OS Sec. 288.2, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of nonproducing prop-erties, upon expiration of the lease, such depletion must be restored on Schedule 511NR-A, line 4, in the year the lease expires. If you have Federal depletion being carried over into this year, see Schedule 511NR-A, line 4. Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents additional depletion only from Oklahoma properties, the net income of which is included in the “Oklahoma Amount” column on the front of Form 511NR. Oklahoma Net Operating Loss The loss year return must be filed to establish the Okla-homa Net Operating Loss. Federal Amount column - Enter the Oklahoma net operating loss, computed based on the “Federal Amount Column” carried over from previous years. Enclose a detailed schedule showing origin and NOL computation and enclose a copy of Federal NOL computation. See “Net Operating Loss” instructions on pages 5 and 6. (Also see Schedule 511NR-A, line 3.) Oklahoma Amount column - Enter the Oklahoma net operating loss, which was computed on the “Oklahoma Amount Column” carried over from previous years. Enclose a detailed schedule showing origin and NOL computation. See “Net Operating Loss” instructions on pages 5 and 6. (Also see Schedule 511NR-A, line 3.) Schedule 511NR-B B7 B8 B9 Online Filing of Your Income Taxes 2-D Fill-in Forms with Online Calculations QuickTax: Business Tax Filing System Download Forms 24/7 View FAQs or Email the OTC a Question Latest Tax News www.tax.ok.gov One Site with Many Oklahoma Filing Options www.tax.ok.gov B10 20 Exempt Tribal Income Federal Amount Column - If the tribal member’s principal residence is on “Indian country” as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. Legally acknowledged Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied. Provide the following information for tax year 2011: a. A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax year; and b. A copy of the trust deed, or other legal document, which describes the real estate upon which you main-tained your principal place of residence and which was an Indian allotment, restricted, or held in trust by the United States during the tax year. If your name does not appear on the deed, or other document, provide proof of residence on such property; and c. A copy of the trust deed, or other legal document, which describes the real estate upon which you were employed, performed work or received income and which was held by the United States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the tax year. Also a copy of employment or payroll records which show you are employed on that Indian country or an explanation of your work on Indian country; and d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax. All information to support your claim for refund must be enclosed with your return. Note: The military wages of an enrolled member of a federally recognized Indian tribe shall be exempt from Oklahoma individual tax when the income is compensa-tion paid to an active member of the Armed Forces, if the member was residing within his tribe’s “Indian Country” at the time of entering service, and the member has not elected to abandon such residence per Rule 710:50- 15-2. Provide a copy of your DD Form 2058-2: Native American State Income Tax Withholding Exemption Certificate, along with the information requested in para-graphs a and b above. Oklahoma Amount column - Enter the part of the “Fed-eral Amount” column that represents tribal income ex-empt by statute and included in the “Oklahoma Amount” column. Gains from Sale of Exempt Gov’t Obligations Federal Amount Column- Gains from the sale of exempt government obligations: see the note in the instructions for Schedule 511NR-A, line 1, and Schedule 511NR-B, line1. Enclose Federal Schedule D. Oklahoma Amount Column- Enter that part of the “Federal Amount” column that represents gains from the sale of exempt government obligations incurred while a resident of Oklahoma. Nonresident Active Duty Military Wages Nonresident active duty military pay, covered under the provisions of the Soldiers’ and Sailors’ Civil Relief Act, should be deducted from Federal Adjusted Gross Income before the calculation of tax under 68 OS Sec. 2362. Enter nonresident active duty military pay only to the extent such pay is included on Form 511NR, line 1, in the “Federal Amount” column. Enclose a copy of the military Form W-2. Oklahoma Capital Gain Deduction Federal Amount Column – You can deduct qualifying gains receiving capital treatment which are included in Federal Adjusted Gross Income. “Qualifying gains re-ceiving capital treatment” means the amount of net capi-tal gains, as defined under the IRC Section 1222(11). The qualifying gain must: 1) Be earned on real or tangible personal property located within Oklahoma that you have owned for at least five uninterrupted years prior to the date of the sale; 2) Be earned on the sale of stock or ownership in-terest in an Oklahoma headquartered company, limited liability company, or partnership where such stock or ownership interest has been owned by you for at least two uninterrupted years prior to the date of the sale; or 3) Be earned on the sale of real property, tangible personal property or intangible personal property located within Oklahoma as part of the sale of all or substantially all of the assets of an Oklahoma headquartered company, limited liability compa-ny, or partnership or an Oklahoma proprietorship business enterprise where such property has been owned by such entity or business enter-prise or owned by the owners of such entity or business enterprise for a period of at least two uninterrupted years prior to the date of the sale. Enter the amount from Form 561NR, Column F, line 10. Enclose Form 561NR and a copy of your Federal Schedule D. Oklahoma Amount Column – Enter the amount from Form 561NR, Column G, line 10. Schedule 511NR-B B12 B13 B11 B14 21 Miscellaneous: Other Subtractions Enter in the box on Schedule 511NR-B, line 14, the ap-propriate number as listed below, which shows the type of income you are subtracting. If you are entitled to more than one type of deduction, enter the number “99”. • Enter the number “1” if the following applies: Royalty income earned by an inventor from a product de-veloped and manufactured in this state shall be exempt from income tax for a period of seven years from Janu-ary 1 of the first year in which such royalty is received as long as the manufacturer remains in this state. (74 OS Sec. 5064.7 (A)(1)) To support your deduction please furnish: 1) copy of the patent. 2) copy of the royalty agreement with the Okla-homa manufacturer. 3) copy of registration form from Oklahoma De-partment of Commerce or Oklahoma Center for the Advancement of Science and Technology (OCAST). • Enter the number “2” if the following applies: Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2)) • Enter the number “3” if the following applies: Historical Battle Sites: There shall be a deduction, limited to 50% of the capital gain, if you sell to the State of Oklahoma any real property which was the site of a historic battle during the nineteenth century and has been designated a National Historic Landmark. (68 OS Sec. 2357.24) Miscellaneous: Other Subtractions (continued) • Enter the number “4” if the following applies: Small Business Incubator exclusion: Exemption for income earned by the sponsor. (74 OS Sec. 5075) Ex-emption for income earned by the tenant. (74 OS Sec. 5078) • Enter the number “5” if the following applies: Payments received as a result of a Military member be-ing killed in a combat zone: Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) • Enter the number “6” if the following applies: Income earned by an individual whose Military spouse was killed in a combat zone: Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) • Enter the number “99” if the following applies: Allowable deductions not included in (1) through (6): Enter any allowable Oklahoma deductions from Federal Adjusted Gross Income to arrive at Oklahoma Adjusted Gross Income that were not previously claimed under this heading “Miscellaneous: Other Subtractions”. Enclose a detailed explanation specifying the type of subtraction and Oklahoma Statute authorizing the sub-traction, and verifying documents. Schedule 511NR-B Schedule 511NR-C C1 Military Pay Exclusion Oklahoma residents who are members of any compo-nent of the Armed Services may exclude 100% of their active military pay, including Reserve & National Guard pay, received during the time they were a resident. The military pay must be included in line 1 of the “Oklahoma Amount” column to qualify for this exclusion. Retired military see instructions for Schedule 511NR-B, line 4. Qualifying Disability Deduction If you are a resident or part-year resident individual with a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred while you were a resident to modify a motor vehicle, home, or work place necessary to compensate for the disability. Please enclose a schedule detailing the expenses incurred and a description of the physical dis-ability with documentation regarding the Social Security or Veterans Administration recognition and/or allowance of this expense. Political Contribution If you contributed money to a political party or candidate for political office, you may deduct the amount contrib-uted up to a maximum of $100 ($200 if a joint return is filed). Interest Qualifying for Exclusion During the period of residency, residents and part-year residents may partially exclude interest received from a bank, credit union or savings and loan association located in Oklahoma. The total exclusion for interest claimed on your state return cannot exceed the inter-est received from an Oklahoma bank, credit union or savings and loan association included on Form 511NR, line 2, of the “Oklahoma Amount” column or $100 [$200 if filing jointly even if only one spouse received interest income], whichever is less. C4 C3 C2 C5 22 Schedule 511NR-C C6 C7 (continued on page 23) Qualified Adoption Expense During the period of residency, residents and part-year residents may deduct “Nonrecurring adoption expenses” not to exceed $20,000 per calendar year (68 OS Sec. 2358). Expenses are to be deducted in the year incurred. “Nonrecurring adoption expenses” means adoption fees, court costs, medical expenses, attorney fees and ex-penses which are directly related to the legal process of adoption of a child. Enclose a schedule describing the expenses claimed. Contributions to an Oklahoma 529 College Savings Plan account(s) Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The maximum annual deduction is the amount of contributions to all Oklahoma 529 College Savings Plan accounts plus any contributions to such accounts for prior tax years after December 31, 2004, which were not deducted. If a rollover* or non-qualified withdrawal is taken within the same tax year as a contribution is made, the deduction for such contribution must be reduced by the amount of the rollover or non-qualified withdrawal. In no event can this deduction exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding 5 years. If a rollover* or non-qualified withdrawal is taken during the carryover period, the tax deduction otherwise available must be reduced by the amount of the rollover or non-qualified withdrawal. Deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer’s state income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for two different tax years. Enclose proof of your contribution including the name of the beneficiary and the account number. * For purposes of reducing the deduction, “rollover” means the transfer of funds from the Oklahoma College Savings Plan to any other plan under IRC Section 529. Contributions must be made to an Oklahoma 529 Col-lege Savings Plan account(s). Contributions made to other state’s college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan account to an-other may not be deducted. For information on setting up an Oklahoma College Sav-ings Plan visit www.ok4savings.org or call toll-free (877) 654-7284. Miscellaneous: Other Adjustments Enter in the box on Schedule 511NR-C, line 7, the ap-propriate number as listed below which shows the type of deduction. If you are entitled to more than one deduc-tion listed below, enter the number “99”. Enter the number “1” if the following applies: Qualified Medical Savings Account/Health Savings Ac-count: Contributions made by an Oklahoma resident to an Oklahoma medical savings account and the interest earned on such account shall be exempt from taxation. The medical savings account must be established in this state pursuant to 63 OS Sec. 2621 through 2623. In order to be eligible for this deduction, contributions must be made to a medical savings account program approved by either the State Department of Health or the Insurance Commissioner. A statement of the contribu-tions made to and interest earned on the account must be provided by the trustee of the plan, and enclosed as part of the filed return. Enclose a copy of the front page of your Federal return. This is not on your W-2. Contributions made by an Oklahoma resident to an Okla-homa health savings account and the interest earned on such account shall be exempt from taxation. The health savings account must be established in this state pursu-ant to 36 OS Sec. 6060.14 through 6060.18. A statement of the contributions made to and interest earned on the account must be provided by the trustee of the plan, and enclosed as part of the filed return. This is not on your W-2. Enclose a copy of your Federal return. Note: If you took a Health/Medical Savings Account Deduction to arrive at Federal adjusted gross income, you cannot take a deduction on this line. Enter the number “2” if the following applies: Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facili-ties may exclude 15% of their investment in a new or expanded agricultural commodity processing facil-ity located within Oklahoma. “Agricultural commodity processing facility” means buildings, structures, fixtures and improvements used or operated primarily for the processing or production of agricultural commodities to marketable products. This includes each part of the facil-ity which is used in the processing of agricultural com-modities, including receiving, storing, transporting and packaging or otherwise preparing the product for sale or shipment. The investment is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period not to exceed six years. A schedule must be enclosed showing the type of investment(s), the date placed in service, and the cost of each investment. If the total 23 Schedule 511NR-C (continued on page 24) Miscellaneous: Other Adjustments - Enter the num-ber “2” if the following applies (continued) exclusion available is not used, a copy of the schedule must be enclosed in the carryover year and show the total exclusion available, the amount previously used and amount available in the carryover year. If the exclu-sion is through a partnership or corporation, the sched-ule must also include the partnership’s or corporation’s name, Federal ID number and your pro-rata share of the exclusion. Enter the number “3” if the following applies: Depreciation Adjustment for Swine/Poultry Producers: Individuals who are swine or poultry producers may deduct depreciation on an accelerated basis for new construction or expansion costs. The same deprecia-tion method elected for Federal income tax purposes will be used, except the assets will be deemed to have a seven year life. Any depreciation deduction allowable is the amount so computed minus the Federal deprecia-tion claimed. Enclose a copy of the Federal depreciation schedule and a computation of the accelerated Okla-homa depreciation. Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted on your Federal return. See Schedule 511NR-A, line 7. Enter the number “4” if the following applies: Discharge of Indebtedness for Farmers: An individual, engaged in production of agriculture, may exclude income resulting from the discharge of indebtedness in-curred to finance the production of agricultural products. Enclose Federal Schedule F and Form 1099-C or other substantiating documentation. Enter the number “5” if the following applies: Oklahoma Police Corps Program Scholarship/Stipend: You may deduct any scholarship or stipend, received from participation in the Oklahoma Police Corps Pro-gram, that is included in your Federal adjusted gross income. The Oklahoma Police Corps was established under Title 74 OS Section 2-140.1 through 2-140.11. Enclose documentation to support amount claimed and a copy of your Federal return. Enter the number “6” if the following applies: Deduction for Living Organ Donation: You may deduct up to $10,000 of unreimbursed expenses if you, or your dependent, donates one or more human organs while living. “Human organs” mean all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The deduction is allowed only one time and may be claimed only for unreimbursed expenses that are incurred by you and related to the organ donation of you or your depen-dent. The deduction may only be claimed in the taxable year in which the transplant occurs. Enclose a detailed schedule of expenses claimed. Enter the number “7” if the following applies: Safety Pays OSHA Consultation Service exemption: An employer that is eligible for and utilizes the Safety Pays OSHA Consultation Service provided by the Oklahoma Department of Labor shall receive a $1,000 exemption for the tax year the service is utilized. If this exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and Federal ID number and your pro-rata share of the exclusion. Enter the number “8” if the following applies: Qualified Refinery Property: If a qualified Oklahoma refinery elected to expense the cost of qualified refinery property, enter any of such expense allocated to you. Enclose a copy of the written notice received from the refinery indicating the amount of the allocation. Such notice should include the company’s name and Federal ID Number. Enter the number “9” if the following applies: Cost of Complying with Sulfur Regulations: If a qualified refinery elected to allocate all or a portion of the cost of complying with sulfur regulations to its owners, enter the portion of such cost allocated to you. Enclose a copy of the written notice received from the refinery indicating the amount of the allocation. Such notice should include the company’s name and Federal ID Number. Enter the number “10” if the following applies: Emergency Medical Personnel Death Benefit exclusion: The $5,000 death benefit, provided for in 63 OS Sec. 1- 2505.1, paid to the designated beneficiary of an emer-gency medical technician or a registered emergency medical responder whose death is a result of their official duties performed in the line of duty is exempt. Deduct the $5,000 death benefit if such death benefit is included in your Federal Adjusted Gross Income. Enter the number “11” if the following applies: Competitive Livestock Show Award: You may deduct any payment of less than $600 received as an award for participation in a competitive livestock show event if such award is included in your Federal Adjusted Gross Income. You must be able to substantiate this deduction upon request. Need help with the math on your form? Try using our 2-D fill-in forms available at www.tax.ok.gov If your AGI from all sources (Form 511NR, line 24) is less than your Federal AGI (Form 511NR, line 19), your Okla-homa child care/child tax credit must be prorated. Child Care/Child Tax Credit If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care ex-penses or the child tax credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the Internal Revenue Code. Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return. or • 5% of the child tax credit allowed by the Internal Rev-enue Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed. Schedule 511NR-D Residents and part-year residents complete Schedule 511NR-E to determine the amount of Oklahoma earned income credit to enter on line 46. Earned Income Credit Residents and part-year residents are allowed a credit equal to 5% of the earned income credit allowed on the Federal return. The credit must be prorated on the ratio of AGI-Oklahoma sources (line 23) to Federal AGI (line 19). Enclose a copy of your Federal return. Schedule 511NR-E Schedule 511NR-F provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Please place the line number of the organization from Schedule 511NR-F in the box on line 50 of Form 511NR. If you give to more than one organization, please put a “99” in the box on line 50 of Form 511NR. Descriptions of the organizations and the addresses to mail a donation if you are not receiving a refund are shown on page 6 of Form 511NR. Schedule 511NR-F D1 E1 24 Schedule 511NR-C Miscellaneous: Other Adjustments (continued) Enter the number “12” if the following applies: Indian Employment Exclusion (employers only): All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be de-ducted from taxable income. Deduct on your Oklahoma return, an amount equal to the reduction of salaries and wages reported on your Federal return as a result of your Form 8845 “Indian Employment Credit”. The deduc-tion shall only be permitted for the tax years in which the Federal credit is allowed, even if not used in such year because of your tax liability limit. Enclose a copy of the Federal return, Form 8845 and if applicable, Form 3800. If the exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and Fed-eral ID number and your pro-rata share of the exclusion. Your Oklahoma refund made easy... the Oklahoma Tax Refund Debit Card! The Oklahoma Tax Commission now offers a debit card as an alternative to direct deposit for income tax refunds. Visit www.tax.ok.gov for detailed information and answers to your frequently asked questions on the Oklahoma Tax Refund debit card. • Safe, convenient and secure, choose to receive a debit card which can be used at your favorite stores and ATM’s that accept MasterCard debit cards. In some cases a fee may apply at ATM’s. • Activating your card is easy, just call 1-888-929- 2460. Only you have the information to do it. Detailed information on card activation, along with all the information you need for your Oklahoma Tax Refund debit card will be included with your card. • Deposit or cash your debit card free at banks or financial institutions that accept MasterCard; or go online to www.goprogram.com and transfer your refund to your checking/savings account for a fee of 75 cents. • Inactivity fees of $1.50 per month will apply if your card is not used for a period of 60 days. To avoid these fees use your card at least once every 60 days. Your card is good for three years from the date of issue. TM Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15 Instructions... Use this table if your taxable income is less than $91,000. If your taxable income is $91,000 or more, use the tax computation on the lower quarter of page 35. For an example, please see the box to the right. Example... • Mr. and Mrs. Jones are filing a joint return. • Their Oklahoma Taxable Income is $14,793. • First, they find the $14,750 - $14,800 income line. • Next, they find the column for married filing joint and read down the column. • The amount shown where the income line and filing status column meet is $384 (see example at right). This is the amount they must write on the tax line on their return. And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: * This column must also be used by a Qualified Widow(er). And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: 14,700 14,750 578 381 14,750 14,800 581 384 14,800 14,850 583 386 0 50 0 0 50 100 0 0 100 150 1 1 150 200 1 1 200 250 1 1 250 300 1 1 300 350 2 2 350 400 2 2 400 450 2 2 450 500 2 2 500 550 3 3 550 600 3 3 600 650 3 3 650 700 3 3 700 750 4 4 750 800 4 4 800 850 4 4 850 900 4 4 900 950 5 5 950 1,000 5 5 1,000 1,050 5 5 1,050 1,100 6 5 1,100 1,150 6 6 1,150 1,200 7 6 1,200 1,250 7 6 1,250 1,300 8 6 1,300 1,350 8 7 1,350 1,400 9 7 1,400 1,450 9 7 1,450 1,500 10 7 1,500 1,550 10 8 1,550 1,600 11 8 1,600 1,650 11 8 1,650 1,700 12 8 1,700 1,750 12 9 1,750 1,800 13 9 1,800 1,850 13 9 1,850 1,900 14 9 1,900 1,950 14 10 1,950 2,000 15 10 2,000 2,050 15 10 2,050 2,100 16 11 2,100 2,150 16 11 2,150 2,200 17 12 2,200 2,250 17 12 2,250 2,300 18 13 2,300 2,350 18 13 2,350 2,400 19 14 2,400 2,450 19 14 2,450 2,500 20 15 2,500 2,550 21 15 2,550 2,600 22 16 2,600 2,650 23 16 2,650 2,700 24 17 2,700 2,750 25 17 2,750 2,800 26 18 2,800 2,850 27 18 2,850 2,900 28 19 2,900 2,950 29 19 2,950 3,000 30 20 3,000 3,050 31 20 3,050 3,100 32 21 3,100 3,150 33 21 3,150 3,200 34 22 3,200 3,250 35 22 3,250 3,300 36 23 3,300 3,350 37 23 3,350 3,400 38 24 3,400 3,450 39 24 3,450 3,500 40 25 3,500 3,550 41 25 3,550 3,600 42 26 3,600 3,650 43 26 3,650 3,700 44 27 3,700 3,750 45 27 3,750 3,800 46 28 3,800 3,850 47 28 3,850 3,900 49 29 3,900 3,950 50 29 3,950 4,000 52 30 4,000 4,050 53 30 4,050 4,100 55 31 4,100 4,150 56 31 4,150 4,200 58 32 4,200 4,250 59 32 4,250 4,300 61 33 4,300 4,350 62 33 4,350 4,400 64 34 4,400 4,450 65 34 4,450 4,500 67 35 4,500 4,550 68 35 4,550 4,600 70 36 4,600 4,650 71 36 4,650 4,700 73 37 4,700 4,750 74 37 4,750 4,800 76 38 4,800 4,850 77 38 4,850 4,900 79 39 4,900 4,950 81 39 4,950 5,000 83 40 5,000 5,050 85 41 5,050 5,100 87 42 5,100 5,150 89 43 5,150 5,200 91 44 5,200 5,250 93 45 5,250 5,300 95 46 5,300 5,350 97 47 5,350 5,400 99 48 5,400 5,450 101 49 5,450 5,500 103 50 5,500 5,550 105 51 5,550 5,600 107 52 5,600 5,650 109 53 5,650 5,700 111 54 5,700 5,750 113 55 5,750 5,800 115 56 5,800 5,850 117 57 5,850 5,900 119 58 5,900 5,950 121 59 5,950 6,000 123 60 $1,000 $2,000 $3,000 $4,000 $5,000 Up to $999 25 2011 Oklahoma Income Tax Table * This column must also be used by a Qualified Widow(er). 26 6,000 6,050 125 61 6,050 6,100 127 62 6,100 6,150 129 63 6,150 6,200 131 64 6,200 6,250 133 65 6,250 6,300 135 66 6,300 6,350 137 67 6,350 6,400 139 68 6,400 6,450 141 69 6,450 6,500 143 70 6,500 6,550 145 71 6,550 6,600 147 72 6,600 6,650 149 73 6,650 6,700 151 74 6,700 6,750 153 75 6,750 6,800 155 76 6,800 6,850 157 77 6,850 6,900 159 78 6,900 6,950 161 79 6,950 7,000 163 80 7,000 7,050 165 81 7,050 7,100 167 82 7,100 7,150 169 83 7,150 7,200 171 84 7,200 7,250 173 85 7,250 7,300 175 86 7,300 7,350 178 87 7,350 7,400 180 88 7,400 7,450 183 89 7,450 7,500 185 90 7,500 7,550 188 91 7,550 7,600 190 92 7,600 7,650 193 94 7,650 7,700 195 95 7,700 7,750 198 97 7,750 7,800 200 98 7,800 7,850 203 100 7,850 7,900 205 101 7,900 7,950 208 103 7,950 8,000 210 104 8,000 8,050 213 106 8,050 8,100 215 107 8,100 8,150 218 109 8,150 8,200 220 110 8,200 8,250 223 112 8,250 8,300 225 113 8,300 8,350 228 115 8,350 8,400 230 116 8,400 8,450 233 118 8,450 8,500 235 119 8,500 8,550 238 121 8,550 8,600 240 122 8,600 8,650 243 124 8,650 8,700 245 125 8,700 8,750 248 127 8,750 8,800 251 128 8,800 8,850 253 130 8,850 8,900 256 131 8,900 8,950 259 133 8,950 9,000 262 134 9,000 9,050 264 136 9,050 9,100 267 137 9,100 9,150 270 139 9,150 9,200 273 140 9,200 9,250 275 142 9,250 9,300 278 143 9,300 9,350 281 145 9,350 9,400 284 146 9,400 9,450 286 148 9,450 9,500 289 149 9,500 9,550 292 151 9,550 9,600 295 152 9,600 9,650 297 154 9,650 9,700 300 155 9,700 9,750 303 157 9,750 9,800 306 158 9,800 9,850 308 160 9,850 9,900 311 162 9,900 9,950 314 164 9,950 10,000 317 166 10,000 10,050 319 168 10,050 10,100 322 170 10,100 10,150 325 172 10,150 10,200 328 174 10,200 10,250 330 176 10,250 10,300 333 178 10,300 10,350 336 180 10,350 10,400 339 182 10,400 10,450 341 184 10,450 10,500 344 186 10,500 10,550 347 188 10,550 10,600 350 190 10,600 10,650 352 192 10,650 10,700 355 194 10,700 10,750 358 196 10,750 10,800 361 198 10,800 10,850 363 200 10,850 10,900 366 202 10,900 10,950 369 204 10,950 11,000 372 206 11,000 11,050 374 208 11,050 11,100 377 210 11,100 11,150 380 212 11,150 11,200 383 214 11,200 11,250 385 216 11,250 11,300 388 218 11,300 11,350 391 220 11,350 11,400 394 222 11,400 11,450 396 224 11,450 11,500 399 226 11,500 11,550 402 228 11,550 11,600 405 230 11,600 11,650 407 232 11,650 11,700 410 234 11,700 11,750 413 236 11,750 11,800 416 238 11,800 11,850 418 240 11,850 11,900 421 242 11,900 11,950 424 244 11,950 12,000 427 246 12,000 12,050 429 248 12,050 12,100 432 250 12,100 12,150 435 252 12,150 12,200 438 254 12,200 12,250 440 256 12,250 12,300 443 259 12,300 12,350 446 261 12,350 12,400 449 264 12,400 12,450 451 266 12,450 12,500 454 269 12,500 12,550 457 271 12,550 12,600 460 274 12,600 12,650 462 276 12,650 12,700 465 279 12,700 12,750 468 281 12,750 12,800 471 284 12,800 12,850 473 286 12,850 12,900 476 289 12,900 12,950 479 291 12,950 13,000 482 294 13,000 13,050 484 296 13,050 13,100 487 299 13,100 13,150 490 301 13,150 13,200 493 304 13,200 13,250 495 306 13,250 13,300 498 309 13,300 13,350 501 311 13,350 13,400 504 314 13,400 13,450 506 316 13,450 13,500 509 319 13,500 13,550 512 321 13,550 13,600 515 324 13,600 13,650 517 326 13,650 13,700 520 329 13,700 13,750 523 331 13,750 13,800 526 334 13,800 13,850 528 336 13,850 13,900 531 339 13,900 13,950 534 341 13,950 14,000 537 344 14,000 14,050 539 346 14,050 14,100 542 349 14,100 14,150 545 351 14,150 14,200 548 354 14,200 14,250 550 356 14,250 14,300 553 359 14,300 14,350 556 361 14,350 14,400 559 364 14,400 14,450 561 366 14,450 14,500 564 369 14,500 14,550 567 371 14,550 14,600 570 374 14,600 14,650 572 376 14,650 14,700 575 379 14,700 14,750 578 381 14,750 14,800 581 384 14,800 14,850 583 386 14,850 14,900 586 389 14,900 14,950 589 391 14,950 15,000 592 394 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 2011 Oklahoma Income Tax Table And you are: Your tax is: And you are: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household Your tax is: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is: At least But less than Single or married filing separate Married* filing joint or head of household At least But less than Single or married filing separate Married* filing joint or head of household * This column must also be used by a Qualified Widow(er). 27 $15,000 $16,000 $17,000 $18,000 $19,000 $20,000 $21,000 $22,000 $23,000 15,000 15,050 594 396 15,050 15,100 597 399 15,100 15,150 600 402 15,150 15,200 603 405 15,200 15,250 605 407 15,250 15,300 608 410 15,300 15,350 611 413 15,350 15,400 614 416 15,400 15,450 616 418 15,450 15,500 619 421 15,500 15,550 622 424 15,550 15,600 625 427 15,600 15,650 627 429 15,650 15,700 630 432 15,700 15,750 633 435 15,750 15,800 636 438 15,800 15,850 638 440 15,850 15,900 641 443 15,900 15,950 644 446 15,950 16,000 647 449 16,000 16,050 649 451 16,050 16,100 652 454 16,100 16,150 655 457 16,150 16,200 658 460 16,200 16,250 660 462 16,250 16,300 663 465 16,300 16,350 666 468 16,350 16,400 669 471 16,400 16,450 671 473 16,450 16,500 674 476 16,500 16,550 677 479 16,550 16,600 680 482 16,600 16,650 682 484 16,650 16,700 685 487 16,700 16,750 688 490 16,750 16,800 691 493 16,800 16,850 693 495 16,850 16,900 696 498 16,900 16,950 699 501 16,950 17,000 702 504 17,000 17,050 704 506 17,050 17,100 707 509 17,100 17,150 710 512 17,150 17,200 713 515 17,200 17,250 715 517 17,250 17,300 718 520 17,300 17,350 721 523 17,350 17,400 724 526 17,400 17,450 726 528 17,450 17,500 729 531 17,500 17,550 732 534 17,550 17,600 735 537 17,600 17,650 737 539 17,650 17,700 740 542 17,700 17,750 743 545 17,750 17,800 746 548 17,800 17,850 748 550 17,850 17,900 751 553 17,900 17,950 754 556 17,950 18,000 757 559 18,000 18,050 759 561 18,050 18,100 762 564 18,100 18,150 765 567 18,150 18,200 768 570 18,200 18,250 770 572 18,250 18,300 773 575 18,300 18,350 776 578 18,350 18,400 779 581 18,400 18,450 781 583 18,450 18,500 784 586 18,500 18,550 787 589 18,550 18,600 790 592 18,600 18,650 792 594 18,650 18,700 795 597 18,700 18,750 798 600 18,750 18,800 801 603 18,800 18,850 803 605 18,850 18,900 806 608 18,900 18,950 809 611 18,950 19,000 812 614 19,000 19,050 814 616 19,050 19,100 817 619 19,100 19,150 820 622 19,150 19,200 823 625 19,200 19,250 825 627 19,250 19,300 828 630 19,300 19,350 831 633 19,350 19,400 834 636 19,400 19,450 836 638 19,450 19,500 839 641 19,500 19,550 842 644 19,550 19,600 845 647 19,600 19,650 847 649 19,650 19,700 850 652 19,700 19,750 853 655 19,750 19,800 856 658 19,800 19,850 858 660 19,850 19,900 861 663 19,900 19,950 864 666 19,950 20,000 867 669 20,000 20,050 869 671 20,050 20,100 872 674 20,100 20,150 875 677 20,150 20,200 878 680 20,200 20,250 880 682 20,250 20,300 883 685 20,300 20,350 886 688 20,350 20,400 889 691 20,400 20,450 891 693 20,450 20,500 894 696 20,500 20,550 897 699 20,550 20,600 900 702 20,600 20,650 902 704 20,650 20,700 905 707 20,700 20,750 908 710 20,750 20,800 911 713 20,800 20,850 913 715 20,850 20,900 916 718 20,900 20,950 919 721 20,950 21,000 922 724 21,000 21,050 924 726 21,050 21,100 927 729 21,100 21,150 930 732 21,150 21,200 933 735 21,200 21,250 935 737 21,250 21,300 938 740 21,300 21,350 941 743 21,350 21,400 944 746 21,400 21,450 946 748 21,450 21,500 949 751 21,500 21,550 952 754 21,550 21,600 955 757 21,600 21,650 957 759 21,650 21,700 960 762 21,700 21,750 963 765 21,750 21,800 966 768 21,800 21,850 968 770 21,850 21,900 971 773 21,900 21,950 974 776 21,950 22,000 977 779 22,000 22,050 979 781 22,050 22,100 982 784 22,100 22,150 985 787 22,150 22,200 988 790 22,200 22,250 990 792 22,250 22,300 993 795 22,300 22,350 996 798 22,350 22,400 999 801 22,400 22,450 1,001 803 22,450 22,500 1,004 806 22,500 22,550 1,007 809 22,550 22,600 1,010 812 22,600 22,650 1,012 814 22,650 22,700 1,015 817 22,700 22,750 1,018 820 22,750 22,800 1,021 823 22,800 22,850 1,023 825 22,850 22,900 1,026 828 22,900 22,950 1,029 831 22,950 23,000 1,032 834 23,000 23,050 1,034 836 23,050 23,100 1,037 839 23,100 23,150 1,040 842 23,150 23,200 1,043 845 23,200 23,250 1,045 847 23,250 23,300 1,048 850 23,300 23,350 1,051 853 23,350 23,400 1,054 856 23,400 23,450 1,056 858 23,450 23,500 1,059 861 23,500 23,550 1,062 864 23,550 23,600 1,065 867 23,600 23,650 1,067 869 23,650 23,700 1,070 872 23,700 23,750 1,073 875 23,750 23,800 1,076 878 23,800 23,850 1,078 880 23,850 23,900 1,081 883 23,900 23,950 1,084 886 23,950 24,000 1,087 889 2011 Oklahoma Income Tax Table And you are: Your tax is: And you are: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household Your tax is: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is: At least But less than Single or married filing separate Married* filing joint or head of household At least But less than Single or married filing separate Married* filing joint or head of household 24,000 24,050 1,089 891 24,050 24,100 1,092 894 24,100 24,150 1,095 897 24,150 24,200 1,098 900 24,200 24,250 1,100 902 24,250 24,300 1,103 905 24,300 24,350 1,106 908 24,350 24,400 1,109 911 24,400 24,450 1,111 913 24,450 24,500 1,114 916 24,500 24,550 1,117 919 24,550 24,600 1,120 922 24,600 24,650 1,122 924 24,650 24,700 1,125 927 24,700 24,750 1,128 930 24,750 24,800 1,131 933 24,800 24,850 1,133 935 24,850 24,900 1,136 938 24,900 24,950 1,139 941 24,950 25,000 1,142 944 * This column must also be used by a Qualified Widow(er). 28 $24,000 $25,000 $26,000 $27,000 $28,000 $29,000 $30,000 $31,000 $32,000 25,000 25,050 1,144 946 25,050 25,100 1,147 949 25,100 25,150 1,150 952 25,150 25,200 1,153 955 25,200 25,250 1,155 957 25,250 25,300 1,158 960 25,300 25,350 1,161 963 25,350 25,400 1,164 966 25,400 25,450 1,166 968 25,450 25,500 1,169 971 25,500 25,550 1,172 974 25,550 25,600 1,175 977 25,600 25,650 1,177 979 25,650 25,700 1,180 982 25,700 25,750 1,183 985 25,750 25,800 1,186 988 25,800 25,850 1,188 990 25,850 25,900 1,191 993 25,900 25,950 1,194 996 25,950 26,000 1,197 999 26,000 26,050 1,199 1,001 26,050 26,100 1,202 1,004 26,100 26,150 1,205 1,007 26,150 26,200 1,208 1,010 26,200 26,250 1,210 1,012 26,250 26,300 1,213 1,015 26,300 26,350 1,216 1,018 26,350 26,400 1,219 1,021 26,400 26,450 1,221 1,023 26,450 26,500 1,224 1,026 26,500 26,550 1,227 1,029 26,550 26,600 1,230 1,032 26,600 26,650 1,232 1,034 26,650 26,700 1,235 1,037 26,700 26,750 1,238 1,040 26,750 26,800 1,241 1,043 26,800 26,850 1,243 1,045 26,850 26,900 1,246 1,048 26,900 26,950 1,249 1,051 26,950 27,000 1,252 1,054 27,000 27,050 1,254 1,056 27,050 27,100 1,257 1,059 27,100 27,150 1,260 1,062 27,150 27,200 1,263 1,065 27,200 27,250 1,265 1,067 27,250 27,300 1,268 1,070 27,300 27,350 1,271 1,073 27,350 27,400 1,274 1,076 27,400 27,450 1,276 1,078 27,450 27,500 1,279 1,081 27,500 27,550 1,282 1,084 27,550 27,600 1,285 1,087 27,600 27,650 1,287 1,089 27,650 27,700 1,290 1,092 27,700 27,750 1,293 1,095 27,750 27,800 1,296 1,098 2 |
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Description | Individual income tax return (Form 511) for persons not living in Oklahoma, or who live in Oklahoma only part of the year. |
Source | http://www.tax.ok.gov/it2011/511NRpkt-11.pdf |
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