2013 Oklahoma Individual Income Tax Forms and … · 2013 Oklahoma Individual Income Tax Forms and...

• Includes Form 511NR (Nonresident and Part-Year

Resident Return)

This packet contains: •Instructionsforcompleting the511NRincometaxform •511NRincometaxform •2013incometaxtable •Thisformisalsousedtofilean amendedreturn.Seepage6.

Filing date: •Generally,yourreturnmustbe postmarkedbyApril15,2014. Foradditionalinformation,seethe DueDatesectioninthispacket.

Want your refund faster? •Seepage36forDirectDepositinformation.

2013 Oklahoma Individual Income

Tax Forms and Instructions for

Nonresidents and Part-Year Residents

• TheOklahomataxableincomeofapart-yearindividualornonresidentindividualshallbecalculatedasifallincomewereearnedinOklahoma,usingForm511NR.TheFederalAdjustedGrossIncome(AGI)willbeadjustedusingtheOklahomaadjustmentsallowedin68OklahomaStatutes(OS)Section2358,toarriveatAGIfromallsources.TheAGIfromallsourcesisusedtodeterminethetaxableincome.Thetaxisthencalculated.Atthispoint,thetaxisproratedusingapercentageoftheAGIfromOklahomasourcesdividedbytheAGIfromallsources.ThisproratedtaxistheOklahomatax.

How nonresidents and part-year residents are taxed:

What’s New in the 2013 Oklahoma Tax Packet?

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Residence Defined .......................................................2Who Must File? .............................................................3Same-Sex Couples .......................................................3Nonresident Spouse of United States Military Member ..................................3Estimated Income Tax ..................................................4What is Oklahoma Source Income? ...........................4Due Date ........................................................................5Not Required to File ....................................................5What is an Extension? .................................................5Net Operating Loss .....................................................5-6When to File an Amended Return ..............................6All About Refunds .......................................................6Top of Form Instructions .............................................7-8Schedule 511NR-1 Instructions ...................................9-10Form 511NR: Select Line Instructions .......................9-15When You Are Finished ...............................................15Schedule 511NR-A Instructions ..................................16-17Schedule 511NR-B Instructions ..................................18-21Schedule 511NR-C Instructions ..................................21-23Schedule 511NR-D Instructions ..................................24Schedule 511NR-E Instructions .................................24Schedule 511NR-F Instructions ..................................24Schedule 511NR-G Instructions ..................................24Tax Table ......................................................................27-35Direct Deposit Information ..........................................36Assistance Information ................................................36

Table of Contents

•Anewschedule,Schedule511NR-1“IncomeAllocationforNonresidentsandPart-YearResidents”,hasbeenaddedtotheform.SeeForm511NR,page3.•Lineshavebeenaddedtoenterrefundsoroverpaymentpreviouslyreceivedand/ortaxpreviouslypaidwhenfilinganamendedreturn.SeeForm511NR,lines30and32.•TheinstructionsfortheIndianEmploymentExclusionareincludedinthepacketfor2013.Seepage23forfurtherinformation.•Anewschedule,Schedule511NR-G“AmendedReturnInformation”hasbeenaddedtotheform.SeeForm511NR,page6.•TwonewcreditshavebeenaddedtotheForm511CR: • TheCreditforContributionstoaScholarship-Granting

Organization;seeForm511CR,line46. • TheCreditforContributionstoanEducational

ImprovementGrantOrganization;seeForm511CR,line47.

Seepage11forinformationonhowtoobtaintheForm511CR.•WhenthereisanOklahomanetoperatinglossenteredonSchedule511NR-B,thelossyear(s)mustalsobeentered.SeeForm511NR,Schedule511NR-B,line9.•Seepage3forinformationregardingsame-sexcouples.

Residence DefinedResident...AnOklahomaresidentisapersondomiciledinthisstatefortheentiretaxyear.“Domicile”istheplaceestablishedasaperson’strue,fixed,andpermanenthome.Itistheplaceyouintendtoreturnwheneveryouareaway(asonvacationabroad,businessassignment,educationalleaveormilitaryassignment).Adomicile,onceestablished,remainsuntilanewoneisadopted.

Part-Year Resident... Apart-yearresidentisanindividualwhosedomicilewasinOklahomaforaperiodoflessthan12monthsduringthetaxyear.

Nonresident...AnonresidentisanindividualwhosedomicilewasnotinOklahomaforanyportionofthetaxyear.

Members of the Armed Forces...ResidencyisestablishedaccordingtomilitarydomicileasestablishedbytheSoldiers’andSailors’CivilReliefAct.Whenthespouseofamilitarymemberisacivilianandhasthesamelegalresidencyasthemilitarymember,thespousemayretainsuchlegalresidency.Theyfileajointresidenttaxreturninthemilitarymembers’StateofLegalResidency(ifrequired)andaretaxedjointlyundernonresi-dentrulesastheymovefromstatetostate.Ifthenon-mili-taryspousedoesnothavethesamelegalresidencyasthemilitarymember,thenthesameresidencyrulesapplyaswouldapplytoanyothercivilian.Thespousewouldthencomplywithallresidencyruleswhereliving.AnonresidentwhoisstationedinOklahomaonactivedutyisexemptfromOklahomaIncomeTaxunlessanduntilthemilitarymemberchoosestoestablishapermanentresi-denceinOklahoma.ThisexemptionappliesonlytomilitarypayearnedinOklahomabytheservicemember;itdoesnotincludeincomeearnedbyperformingotherservicesinthestate.Theearningsofthespouseoftheservice-membermaybeexempt;seethe“NonresidentSpouseofUnitedStatesMilitaryServicemember”section.

Resident/Nonresident...AnonresidentfilingajointfederalreturnwithanOklahomaresidentspousemayhaveoptionsforfilingtheOklahomareturn(s).See“FilingStatus”inthe“TopofFormInstruc-tions”onpages7and8forfurtherinformation.

Common AbbreviationsFound in this Packet

IRC - InternalRevenueCodeOS - OklahomaStatutesOTC - OklahomaTaxCommissionSec. - Section(s)

Who Must File?

• Resident...EveryOklahomaresidentwhohassufficientgrossincometorequirethefilingofafederalincometaxreturnisrequiredtofileanOklahomareturn,regardlessofthesourceofincome.• Part-Year Resident...Everypart-yearresident,duringtheperiodofresidency,hasthesamefilingrequirementsasaresident.Duringtheperiodofnonresidency,anOklahomareturnisalsorequirediftheOklahomapart-yearresidenthasgrossincomefromOkla-homasourcesof$1,000ormore.• Nonresident...EverynonresidentwithOklahomasourcegrossincomeof$1,000ormoreisrequiredtofileanOklahomaincometaxreturn.Note:IfyoudonothaveanOklahomafilingrequirementbuthadOklahomataxwithheldormadeestimatedtaxpayments,seethesection“NotRequiredtoFile”onpage5forfurtherinstructions.IfyoudohaveanOklahomafilingrequirement,butdonothaveafederalfilingrequirementbecauseyourfederalgrossincomewasnotsufficienttomeetthefederalfilingrequire-ment,completeline2.Entertheamountofyourgrossin-comesubjecttothefederalfilingrequirement;inmostcasesthiswillbethesameasyourFederalAdjustedGrossIncome.Write“notrequiredtofile”inthefederalamountcolumn.IntheOklahomaamountcolumnenteryourincomefromOkla-homasources.Thencompletelines24through44thatareapplicabletoyou.Leavelines3through23blank.Ifyoufiledafederalincometaxreturn,pleaseencloseacopy.

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Nonresident Spouse of United States Military Servicemember

UndertheFederalMilitarySpousesResidencyReliefAct(hereinaftertheAct),anonresidentspouseofanonresi-dentservicemembermaybeexemptfromOklahomain-cometaxonincomefromservicesperformedinOklahomaifallofthefollowingfactsaretrue:

• theservicememberispresentinOklahomaincom-pliancewithmilitaryorders;

• thespouseisinOklahomatobewiththeservice-member;and

• thespousemaintainsthesamedomicileastheser-vicemember.

The“WhatisOklahomaSourceIncome?”sectiononpage4showsexamplesofthetypesofincomewhichmaybeconsideredfromOklahomasources,thereforesubjecttotaxbyOklahoma,andtypesofincomewhichareprotectedundertheActandthereforenotsubjecttotaxbyOkla-homa.

Ifthereisatleast$1,000ofgrossincomefromOklahomasources,suchasOklahomarentalorroyaltyincome,com-pletetheOklahomaForm511NRaccordingtothe“SelectLineInstructions”.

IfalloftheincomeearnedinOklahomaisprotectedundertheAct,andOklahomataxeswerewithheld,completetheOklahomaForm511NRaccordingtothe“NotRequiredtoFile”sectionfoundonpage5.

IfthenonresidentspouseofaUnitedStatesMilitarySer-vicememberisclaimingtheexemptionprovidedforundertheAct,theymustfurnishcopiesoftheservice-member’smilitaryW-2,thespouse’sW-2,theLeaveandEarningsStatement(LES),andcopiesoftheirfederalincometaxreturnandtheresidentstate’sreturntoavoiddelaysintheprocessingoftheirOklahomaincometaxreturn.

FrequentlyAskedQuestions(FAQs)relatingtoIndividualIncomeTaxIssuesforMilitarycanbefoundonourwebsiteat:www.tax.ok.gov.

Electronic ChecksPaperchecksarenotyouronlyoptionwhenpayingyourbalancedue.Youmaypaydirectlyfromyour

checkingaccountelectronicallythroughtheOklahomaTaxCommissionwebsite.

Logontowww.tax.ok.gov and visit the “Online Services”linktomakeapayment

electronically.

Othertaxtypesarealsoacceptedthroughthissystem,includingestimatedtaxpayments.

Social Security Number (SSN)TherequestforyourSSNisauthorizedbySection405,Title42,oftheUnitedStatesCode.Youmustprovidethisinformation.Itwillbeusedtoestablishyouridentityfortaxpurposesonly.

www.tax.ok.gov

Same-Sex Couples

Althoughsame-sexcouplesmayfileajointfederalincometaxreturn,Oklahomadoesnotrecognizesame-sexmarriage.Therefore,same-sexcouplesmaynotfileajointstateincometaxreturninOklahoma.Ifataxpayer’sfederalfilingstatusofmarriedfilingjointlyormarriedfilingseparatelyispursuanttoInternalRevenueService(IRS)RevenueRuling2013-17,eachtaxpayermustfileaseparateOklahomareturnassingleorheadofhousehold,asapplicable.YoumustprovidethesamefederalincometaxinformationontheOklahomastatereturnthatwouldhavebeenprovidedpriortotheissuanceoftheIRSRuling2013-17.Thismeansthat,forpurposesofcalculatingyourOklahomaincometaxliability,youmustrecomputeyourfederalincometaxliabilityassingleorheadofhousehold.If,incompletingyourOklahomaincometaxreturn,thein-structionsrequireyoutoincludeacopyofyourfederalreturn,youmustprovideacopyofthereturnthatwouldhavebeenfiledpriortoIRSRuling2013-17.

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Estimated Income TaxYoumustmakeequal*quarterlyestimatedtaxpaymentsifyoucanreasonablyexpectyourtaxliabilitytoexceedyourwithholdingby$500ormoreandexpectyourwithholdingtobelessthanthesmallerof:

1. 70%ofyourcurrentyear’staxliability,or 2. Thetaxliabilityshownonyourreturnforthe precedingtaxableyearof12months.

Taxpayerswhofailtomaketimelyestimatedtaxpaymentsmaybesubjecttointerestonunderpayment.Ifatleast66-2/3%ofyourgrossincomeforthisyearorlastyearisfromfarming,estimatedpaymentsarenotrequired.Ifclaimingthisexception,pleaseseeline27.

FormOW-8-ES,forfilingestimatedtaxpayments,isavail-ableonourwebsiteatwww.tax.ok.gov.

EstimatedpaymentscanbemadethroughtheOklahomaTaxCommission(OTC)websitebye-checkorcreditcard.Visitthe“OnlineServices”sectionatwww.tax.ok.gov.

*Forpurposesofdeterminingtheamountoftaxdueonanyoftherespectivedates,taxpayersmaycomputethetaxbyplacingtaxableincomeonanannualizedbasis.SeeFormOW-8-ES-SUPonourwebsiteatwww.tax.ok.gov.

What Is Oklahoma Source Income?

Thesourcesofincometaxabletoanonresidentare:

(1) Salaries,wagesandcommissionsforworkper-formedinOklahoma.

(2) Incomefromanunincorporatedbusiness,profes-sion,enterpriseorotheractivityastheresultofworkdone,servicesrendered,orotherbusinessactivitiesconductedinOklahoma.*

(3) DistributiveshareoftheOklahomapartofpartner-shipincome,gains,lossesordeductions.*

(4) DistributivesharefromSub-chapterSCorpora-tionsdoingbusinessinOklahoma.*

(5) Netrentsandroyaltiesfromrealandtangibleper-sonalpropertylocatedinOklahoma.

(6) GainsfromthesalesorexchangesofrealandtangiblepersonalpropertylocatedinOklahoma.

(7) Incomereceivedfromallsourcesofwagering,gamesofchanceoranyotherwinningsfromsourceswithinthisstate.Proceedswhicharenotmoneyshallbetakenintoaccountatfairmarketvalue.

*ThisincludesLimitedLiabilityCompanies(LLCs).

Note:Salaries,wagesandcommissionsforworkper-formedinOklahomabyaqualifyingnonresidentspouseofamilitaryservicemembermaynotbesubjecttotaxinOklahomaandbeprotectedundertheMilitarySpousesResidentAct.(CivilianincomeearnedinOklahomabytheservicememberisnotprotectedandissubjecttoOkla-homatax.)Otherexamplesofpotentiallyprotectedincomeare: • Personalservicebusinessincomeearnedbythe

qualifyingnonresidentspouse.Examplesofper-sonalservicebusinessincomeincludethebusi-nessofadoctor,lawyer,accountant,carpenterorpainter(theseareexamplesonly,andarenotintendedtobeexclusiveorexhaustive).Aper-sonalservicebusinessgenerallydoesnotincludeanybusinessthatmakes,buys,orsellsgoodstoproduceincome.

• Incomereceivedfromallsourcesofwagering,gamesofchanceoranyotherwinningsfromsourceswithinOklahomabythequalifyingnon-residentspouse.(SuchincomereceivedbytheservicememberisnotprotectedandissubjecttoOklahomatax.)

TheOklahomasourceincomeofapart-year resident is thesumofthefollowing: (1) Allincomereportedonyourfederalreturnforthe

periodyouarearesidentofOklahoma,exceptincomefromrealandtangiblepersonalpropertylocatedinanotherstate,incomefrombusinessactivitiesinanotherstate,orthegains/lossesfromthesalesorexchangeofrealpropertyinanotherstate;and

(2) theOklahomasourceincomefortheperiodyouwereanonresidentofOklahoma.

TheOklahomasourceincomeofaresidentfilingwithapart-yearresidentornonresidentspousewillincludeallincomereportedonyourfederalreturnexceptincomefromrealortangiblepersonalpropertylocatedinanotherstate,incomefrombusinessactivitiesinanotherstate,orthegains/lossesfromthesalesorexchangeofrealpropertyinanotherstate.

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,yourOklahomaincometaxreturnisdueApril15th.However:

• Ifyoufileelectronically(throughapreparerortheinternet),yourduedateisextendedtoApril20th.Anypay-mentoftaxesdueonApril20thmustberemittedelectroni-callyinordertobeconsideredtimelypaid.Ifthebalancedueonanelectronicallyfiledreturnisnotremittedelec-tronically,penaltyandinterestwillaccruefromtheoriginalduedate.

• IftheInternalRevenueCodeoftheIRSprovidesforalaterduedate,yourreturnmaybefiledbythelaterduedateandwillbeconsideredtimelyfiled.Youshouldwritetheappropriate“disasterdesignation”asdeterminedbytheIRSatthetopofthereturn,ifapplicable.Ifabillisreceivedfordelinquentpenaltyandinterest,youshouldcontacttheOTCatthenumberonthebill.

• IftheduedatefallsonaweekendorlegalholidaywhentheOTCofficesareclosed,yourreturnisduethenextbusinessday.Yourreturnmustbepostmarkedbytheduedatetobeconsideredtimelyfiled.

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Not Required to File (continued)

No Oklahoma Filing Requirement...Nonresidentandpart-yearresidentswhodonothaveanOklahomafilingrequirement,asshowninthesection“WhoMustFile?”,buthadOklahomataxwithheldormadeestimatedtaxpaymentsshouldcompletetheForm511NR.

CompletetheForm511NRasfollows:1.FilloutthetopportionoftheForm511NRaccordingtothe“TopofFormInstructions”onpages7and8.Besureandplacean‘X’inthebox“NotRequiredtoFile”.

2.Ifyouareanonresidentorpart-yearresidentwhoisnotrequiredtofilebecauseyourgrossOklahomasourceincomeislessthan$1,000,completeSchedule511NR-1,lines1-19ofthe“FederalAmount”columnasperyourfederalincometaxreturn,thencompleteForm511NR,line2.However,inthe“OklahomaAmount”column,enteryourgrossincomefromOklahomasourcesandnotthenetincomeaswouldbereflectedinyourFederalAdjustedGrossIncome.

OR

Ifyouareapart-yearresidentwhoisnotrequiredtofilebecauseyourfederalgrossincomewasnotsufficienttomeetthefederalfilingrequirement,completeline2.Entertheamountofyourgrossincomesubjecttothefederalfilingrequirement;inmostcasesthiswillbethesameasyourFederalAdjustedGrossIncome.Write“notre-quiredtofile”inthe“FederalAmount”columnofSchedule511NR-1.Inthe“OklahomaAmount”columnofSchedule511NR-1enteryourincomefromOklahomasources.

What Is an Extension?AvalidextensionoftimeinwhichtofileyourfederalreturnautomaticallyextendstheduedateofyourOklahomare-turnifnoOklahomaliabilityisowed.AcopyofthefederalextensionmustbeenclosedwithyourOklahomareturn.IfyourfederalreturnisnotextendedoranOklahomaliabilityisowed,anextensionoftimetofileyourOklahomareturncanbegrantedonForm504.90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return.

Not Required to File

3.Completelines24through44thatareapplicabletoyou.SignandmailinForm511NR,pages1-3only.Donotmailinpages4and5.Includepage6onlyifyouhaveanentryonline36“Donationsfromyourrefund”.BesuretoincludeyourW-2s,1099sorotherwithholdingstatementstosubstantiateanyOklahomawithholding.Ifyoufiledafederalincometaxreturn,pleaseenclose a copy.

Net Operating LossThe loss year return must be filed to establish the Oklahoma Net Operating Loss.Please use the 511NR-NOL schedules. Whenthereisafederalnetoperatingloss(NOL),anOklahomaNOLmustbecomputedasifalltheincomewereearnedinOklahoma.Thefiguresfromthe“FederalAmount”columnareusedforthiscomputation.ThelossiscarriedasanOklahomaNOLanddeductibleinthe“Fed-eralAmount”column.ThetrueOklahomaNOLiscomputedusingthefiguresfromthe“OklahomaAmount”columnandshallbeallowedwithoutregardtotheexistenceofaFederalNOL.ThelossiscarriedasanOklahomaNOLanddeductibleinthe“OklahomaAmount”column.Fortaxyears2001–2007andtaxyears2009andsub-sequent,theyearstowhichanNOLmaybecarriedshallbedeterminedsolelybyreferencetoSection172oftheInternalRevenueCode(IRC.)Fortaxyear2008,theyearstowhichanNOLmaybecarriedbackshallbelimitedtotwoyears.AnNOLresultingfromafarminglossmaybecarriedbackinaccordancewithandtotheextentofIRCSection172(b)(G).However,theamountoftheNOLcarrybackshallnotexceedthelesserof:$60,000,orthelossproperlyshownontheFederalScheduleFreducedbyhalfoftheincomefromallothersourcesotherthanreflectedonScheduleF.YoucanchoosetotreattheNOLasifitwerenotafarm-ingloss.Ifyoumakethischoice,thecarrybackperiodwillbedeterminedbyreferencetoIRCSection172andtheamountoftheNOLcarrybackwillnotbelimited.

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When to File an Amended ReturnGenerally,toclaimarefund,youramendedreturnmustbefiledwithinthreeyearsfromthedatetax,penaltyandinter-estwaspaid.Formosttaxpayers,thethreeyearperiodbeginsontheoriginalduedateoftheOklahomataxreturn.Estimatedtaxandwithholdingsaredeemedpaidontheoriginalduedate(excludingextensions).

IfyournetincomeforanyyearischangedbytheIRS,anamendedreturnshallbefiledwithinoneyear.Part-yearresidentsandnonresidentsshalluseForm511NR.Placean“X”intheboxatthetopoftheForm511NRindicatingthereturntobeanamendedreturn.Enteranyamount(s)paidwiththeoriginalreturnplusanyamount(s)paidafteritwasfiledonline30.Enteranyrefundpreviouslyreceivedoroverpaymentappliedonline32.CompleteSchedule511NR-G“AmendedReturnInformation”onForm511NR,page6.Enclose a copy of Federal Form 1040X, Form 1045, RAR, or other IRS notice, correspondence, and/or other documentation.

Important:EncloseacopyofIRSrefundcheckorstate-mentofadjustment.

IfyoudiscoveryouhavemadeanerroronyourOklahomareturn,wemaybeabletohelpyoucorrectthereturn.Foradditionalinformation,contactourTaxpayerAssistanceDivisionatoneofthenumbersshownonpage36.

Youcancheckyourrefundstatusbytelephone.Simplycallusat(405)521-3160orin-statetollfreeat(800)522-8165,andselecttheoptionto“ChecktheStatusofanIncomeTaxRefund”.ByprovidingyourSSNandamountofyourrefund,thesystemwillprovideyouwiththestatusofyourrefund.Pleasewaitsixweeksbeforecalling.Shouldyouhavequestionsduringyourcall,youwillhavetheoptiontospeakwithanOTCrepresentative.

Before You BeginYoumustcompleteyourfederalincometaxreturnbeforebeginningyourOklahomaincometaxreturn.YouwillusetheinformationenteredonyourfederalreturntocompleteyourOklahomareturn.

Remember,whencompletingyourOklahomareturn,roundallamountstothenearestdollar.

Example: $2.01to$2.49-rounddownto$2.00 $2.50to$2.99-roundupto$3.00

All About Refunds

Anelectionmaybemadetoforegothecarrybackperiod.AwrittenstatementoftheelectionmustbepartoftheoriginaltimelyfiledOklahomalossyearreturn.However,ifyoufiledyourreturnontimewithoutmakingtheelec-tion,youmaystillmaketheelectiononanamendedreturnfiledwithinsixmonthsoftheduedateoftheoriginalreturn(excludingextensions).Attachtheelectiontotheamendedreturn.Oncemade,theelectionisirrevocable.

TheFederalNOLallowedinthecurrenttaxyearreportedonForm511NR,line15(otherincome),shallbeaddedonSchedule511NR-A,line3(Oklahomaadditions)intheap-propriatecolumn.Enterasapositivenumber.TheOkla-homaNOL(s)shallbesubtractedonSchedule511NR-B,line9(Oklahomasubtractions)intheappropriatecolumn.Thereisalsoaspaceprovidedtoenterthelossyear(s).

Net Operating Loss (continued)

Helpful Hints

•FileyourreturnbyApril15,2014,thesamedateasyourfederalincometaxreturn.Ifyouneedtofileforanexten-sion,useForm504andthenlater,fileForm511NR.Formoreinformationregardingduedates,pleaseseepage5.

•Afterfiling,ifyouhavequestionsregardingthestatusofyourrefund,pleasecall(405)521-3160.Thein-statetoll-freenumberis(800)522-8165.

•IfyoufilloutanyportionofSchedules511NR-Athrough511NR-G,youarerequiredtoenclosethosepageswithyourreturn.Failuretoincludethepageswillresultinadelayofyourrefund.

•Donotencloseanycorrespondenceotherthanthosedocumentsandschedulesrequiredforyourreturn.

Credit Card Payments Accepted Youcanpaythebalancedueonanyincometaxreturnbycreditcard.Paymentscanbemadeforthecurrenttaxyearandallyearsprior.Estimatedincometaxpaymentsmayalsobemadebycreditcard.

Aconveniencefeewillbeaddedtocreditanddebitcardtransactions.Formoreinformationregardingthisservice,visitourwebsiteatwww.tax.ok.govorcallourTaxpayerAssistanceOfficeat(405)521-3160.

Log on to our website at www.tax.ok.gov. Click on the “Online Services” link and pay your balance due online.

Ifyoudonotchoosetohaveyourrefunddepositeddirectlyintoyourbankaccount,youwillreceiveanOklahomadebitcard.

Seepage12forinformationonthedebitcardandpage36formoreinformationondirectdeposit.

Adebitcardordirectdepositarenotyouronlyoptionstoreceiveyourrefund.Iftimelyfilingyoumayhaveanyamountofoverpaymentappliedtoyournextyear’sesti-matedtax.Refundsappliedtothefollowingyear’sOklaho-maestimatedincometax(atthetaxpayer’srequest)maynotbeadjustedaftertheoriginalduedateofthereturn.

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Top of Form Instructions

Social Security NumberEnteryourSocialSecurityNumber.Ifyoufilemarriedfilingjoint,pleaseenteryourspouse’sSocialSecurityNumberinthespaceprovided.Note:Ifyoufilemarriedfilingseparate,donotenteryourspouse’sSocialSecurityNumberhere.EnteritinitemD.

Placean‘X’intheboxifyouarefilinganamendedreturn.Uselines30and32toreporttaxpreviouslypaidand/orpreviousoverpayments.CompleteSchedule511NR-G.

Printortypethefirstname,middleinitialandlastnameforbothyourselfandspouse,ifapplicable.Completethead-dressportionincludinganapartmentnumberand/orruralroute,ifapplicable.

Amended Return

Ifataxpayerdiedbeforefilingareturn,theexecutor,administratororsurvivingspousemayhavetofileareturnforthedecedent.Placean‘X’intheappropriateboxintheSSNarea.

What About Deceased Taxpayers?

Filing StatusThefilingstatus*forOklahomapurposesisthesameasonthefederalincometaxreturn,withoneexception.ThisexceptionappliestomarriedtaxpayerswhofileajointfederalreturnwhereonespouseisanOklahomaresident(eithercivilianormilitary),andtheotherisanonresidentcivilian(non-military).Inthiscasethetaxpayermusteither:•FileasOklahomamarriedfilingseparate.TheOkla-homaresident,filingajointfederalreturnwithanonresi-dentcivilianspouse,mayfileanOklahomareturnasmar-riedfilingseparate.TheresidentwillfileonForm511usingthemarriedfilingseparateratesandreportingonlyhis/herincomeanddeductions.IfthenonresidentcivilianhasanOklahomafilingrequirement,he/shewillfileonForm511NR,usingmarriedfilingseparateratesandreportinghis/herincomeanddeductions.Form574“AllocationofIn-comeandDeductions”mustbefiledwiththereturn(s).Youcanobtainthisformfromourwebsiteatwww.tax.ok.gov. OR•Fileasifboththeresidentandthenonresidentcivil-ianwereOklahomaresidentsonForm511.Usethe“mar-riedfilingjoint”filingstatus,andreportall income.

B

C

Name and AddressD

E

Thebarcodeneartheformnumbercontainsapagenota-tionsignifyingthefirstpageofanewreturnforprocessingequipmentuse.Theblankareaisusedforprocessingnotations.Pleasedonotwriteintheseareas.

Do Not Write in this SpaceA

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000000000000

Place an ‘X’ in this box if this is an amended 511NR. See Schedule511NR-G.

Oklahoma source income (Schedule 511NR-1, line 18) ................Federal adjusted gross income (Schedule 511NR-1, line 19) ......Oklahoma additions: Schedule 511NR-A, line 8 ..............................Add lines (Federal 2 and 3) and then (Oklahoma 1 and 3) ..............Oklahoma subtractions: Schedule 511NR-B, line 15 ........................Adjusted gross income: Okla. Source (line 4 minus line 5) .................Adjusted gross income: All Sources (line 4 minus line 5) Also enter on line 8 ...

Complete Schedule 511NR-1 “Income Allocation for Nonresidents and Part-Year Residents” to arrive at Oklahoma Source Income (line 1) and Federal adjusted gross income (line 2).

Oklahoma Nonresident/Part-Year Income Tax Return

Please Round to Nearest Whole Dollar

1

2

3

4

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Form 511NR2013

Your Social Security Number

Spouse’s Social Security Number (joint return only)

Nam

e an

d Ad

dres

sPl

ease

Pri

nt o

r Ty

pe

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

City, State and ZIP

AMENDED RETURN!

Fili

ng S

tatu

s

1 Single2 Married filing joint return (even if only one had income)3 Married filing separate • Ifspouseisalsofiling,list nameandSSNintheboxes:4 Head of household with qualifying person5 Qualifying widow(er) with dependent child •Pleaselisttheyearspousediedinboxatright:

Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Yourself _________ Spouse _______Re

side

ncy

Stat

us

Not Required to FilePlace an ‘X’ in this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding.(see instructions)

Regular

Yourself

Spouse

Number of dependent children

Number of other dependents

Add the Totals from the 4 boxes.

Write the Total in the box below.

Note: If you may be claimed as a

dependent on another return, enter “0” for your regular

exemption.

Total

Blind

Exem

ptio

ns =

Oklahoma Amount

Age 65 or Over? (Please see instructions) Yourself Spouse

00000000000000

Federal Amount

Your first name, middle initial and last name

If a joint return, spouse’s first name, middle initial and last name

* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.Special *

+ +

+ + =

=

=

=

Place an ‘X’ in this boxif this taxpayer is deceased


1

2

3

4

5

6

7

••a) b)

If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a “1” in box.If paying the Health Savings Account additional 10% tax, add additional tax here and enter a “2” in box.

Oklahoma Standard Deduction:• Single or Married Filing Separate: $6,100• Married Filing Joint or Qualifying Widow(er): $12,200• Head of Household: $8,950Itemized Deductions:Enclose a copy of the Federal Schedule

00

%

0000

0000

0000

00

0000

00

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

Oklahoma Adjustments (Schedule 511NR-C, line 8) ................................................ 9

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

Oklahoma standard or Federal itemized deductions .........11

Exemptions ($1,000 x number of exemptions claimed above) .........12 Total deductions and exemptions (add lines 11 and 12) ..........................................13

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

Oklahoma Income Tax from Tax Table.....................................................................15

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

Subtract line 16 from line 15 (This is your tax base)(Do not enter less than zero) ....17 Tax percentage: 18

Oklahoma Income Tax. Multiply line 17 by line 18 ................................................19

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

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

Name:

SSN:

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Placean‘X’inthebox(es)ifyourage,oryourspouse’s,is65onorbeforeDecember31,2013.Ifyouturnedage65onJanuary1,2014,youareconsideredtobeage65attheendof2013.

Sixty-five or Over

*

Top of Form Instructions

Filing Status (continued)

Nonresident-Placean‘X’inthisboxonlyifanonresidenttheentireyear.Iffilingajointreturn,bothmustbenonresi-dentstheentireyear.

Part-year Resident-Placean‘X’inthisboxonlyifapart-yearresident.Iffilingajointreturn,bothmustbepart-yearresidents.Enterthedates,duringthetaxyear,ofyourOklahomaresidency.

Resident/Part-year Resident/Nonresident-Placean‘X’inthisboxonlyiffilingajointreturnandspouseshavedif-ferentresidencystatus.Enterthestate(s)ofresidenceforeachspouse.Ifeitherspouseisapart-yearresident,listallstatesofresidenceforthepart-yearresidentandenterthedatesofOklahomaresidencyaboveonthepart-yearresidentline.Donotmarktheboxforpart-yearresident.

Residency Status

Not Required to FileIfyouarenotrequiredtofileareturnbasedonthefilingrequirementsundertheheading“NotRequiredtoFile”onpage5,placean‘X’inthebox.Seetheinstructionsunder“NotRequiredtoFile”todeterminewhichlinesontherestoftheForm511NRtocomplete.

Totherightoftheword“Yourself”placeanumber“1”inalltheboxesthatapplytoyou.Thentotaltheboxes.Thendothesameforyourspouseifapplicable.Thetermsforthissectionaredefinedbelow.

Regular*:Thesameexemptionsasclaimedonyourfederalreturn.

Special:AnadditionalexemptionmaybeclaimedforeachtaxpayerorspousewhomeetsthequalificationsbasedonfilingstatusandFederalAdjustedGrossIncomelimits**belowandwhois65yearsofageoroveratthecloseofthetaxyear:

(1) Singlereturnwithline2equalto$15,000orless.

(2) Jointreturnwithline2equalto$25,000orless.

(3) Marriedfilingseparatereturnwithline2equalto$12,500orless.

(4) Headofhouseholdreturnwithline2equalto$19,000orless.

**Note:IfyourFederalAdjustedGrossIncomeincludesincomefromtheconversionofatraditionalindividualretirementaccounttoaRothindividualretirementaccountthisincomeshallbeexcludedindeterminingtheFederalAdjustedGrossIncomelimits.EnclosecopyoffederalreturnandForm8606.

Blind:Anadditionalexemptionmaybeclaimedforeachtaxpayerorspousewhoislegallyblind.

Dependents:Ifclaimingdependents,pleaseenterthesamenumberasonyourfederalreturn.However,iftheresidentspousealsohasanOklahomafilingrequirementandisfilingseparatelyonForm511,thedependencyexemptionswillbeallocatedbetweentheresident’sandnonresident’sreturns.

Exemptions

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Want a Form that Does the Math?

Electronic PaymentsLogontowww.tax.ok.gov and visit the

“Online Services”linktomakeapaymentelectronically.Allelectronicpaymentmethods

provideyouwithaconfirmationnumberandthepeaceofmindinknowing

yourpaymentwasreceived.

Pleasenotethatifyoumaybeclaimedasadependentonanotherreturn,enterzeroexemptionsforyourself.

Ataxcredit(OklahomaForm511TX)maybeusedtoclaimcreditfortaxespaidtotheotherstate,ifapplicable.Astatementshouldbeattachedtothereturnstatingthenonresidentisfilingasaresidentfortaxpurposesonly.

Theaboveexceptiondoesnotapplyif:1)eitherspouseisapart-yearresidentor2)anOklahomaresident(eithercivilianormilitary)filesajointfederalreturnwithanon-residentMILITARYspouse.Theyshallusethesamefilingstatusasonthefederalreturn.Iftheyfileajointfederalreturn,theyshallcompleteForm511NRandincludeintheOklahomaamountcolumn,allOklahomasourceincomeofbothspouses.

*Same-sexcouplesseepage3.

TheOTChasjusttheformforyou.Visitourwebsiteatwww.tax.ok.gov.Downloadthe“2-DCalculatingForm511NR”fromtheincometaxformsareaofthewebsite.Asyoufillinyourformonyourcomputerscreen,thisformwillbedoingthecalculatingforyou.Oncefinished,simplyprintouttwocopiesbeforeclosingthedocument.MailonetotheOTCandkeeptheotherforyourfiles.Byusingthisformtype,yourreturnwillhavea2-Dbarcodeatthetopandwillbeprocessedfaster.Fasterprocessingmeansafasterrefundtoyou.

Federal Amount column-Lines1through19“FederalAmount”columnareasummaryoftheitemsthatmakeupyourFederalAdjustedGrossIncome.Completeyourfed-eralreturn,thenenterallincomeitemsandfederaladjust-mentsexactlyasenteredonyourfederalreturn.However,ifyouareanonresidentcivilian(non-military)filingajointfederalreturnwithanOklahomaresidentspouse,entertheamountsfromForm574“AllocationofIncomeandDeduc-tions”.Enclose a copy of your federal return.

Oklahoma Amount column - Lines1through18“Oklaho-maAmount”columnwillbeusedtodetermineincomefromOklahomasourcesincludedinFederalAdjustedGrossIncome.

Wages, salaries, tips, etc.Enterthatpartofthefederalamountthatrepresentsser-vicesperformedinOklahomaasanonresident.Ifyouwereapart-yearresident,youmustalsoaddthepartofthefederalamountthatwasearnedwhileyouwerearesident.Note:FormW-2incomeprotectedundertheMilitarySpousesResidencyReliefActshouldnotbeenteredinthe“OklahomaAmount”column.EnteranyOklahomawith-holdingonline26.Seethe“NonresidentSpouseofUnitedStatesMilitaryServicemember”sectiononpage3formoreinformation.

Taxable interest incomeEnterthatpartofthefederalamountthatrepresentsinter-estincomeearnedasanonresidentorpart-yearresidentthatispartofthereceiptsofyourbusiness,includingpart-nershipsandSubScorporations,carriedoninOklahomaandnototherwiseexemptfromOklahomaincometax.IfyoucarryonbusinessbothinandoutofOklahoma,seetheinstructionsforSchedule511NR-1,line6.Ifyouwereapart-yearresident,youmustalsoaddthenon-businesspartofthefederalamountthatwasearnedwhilearesident.

Dividend incomeEnterdividendincome,earnedasanonresidentorpart-yearresident,thatispartofthereceiptsofyourbusiness,includingpartnershipsandSubScorporations,carriedoninOklahomaandnototherwiseexemptfromOklahomaincometax.IfyoucarryonbusinessbothinandoutofOkla-homa,seetheinstructionsforSchedule511NR-1,line6.Ifyouwereapart-yearresident,youmustalsoaddthenon-businesspartofthefederalamountthatwasearnedwhilearesident.

Taxable refunds, credits, or offsets of state and local income taxesIfyouwereapart-yearresident,enterthatpartofthefederalamountthatwasreceivedwhileanOklahomaresident.Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

Alimony receivedIfyouwereapart-yearresident,enterthatpartofthefed-eralamountwhichrepresentsthetotalalimonyreceivedwhileanOklahomaresident.

Donotenteranyalimonyreceivedduringtheperiodyouwereanonresident.

Business income or (loss)Asanonresidentorpart-yearresident,enterthatpartofthefederalamountthatrepresentsbusinessincomeor(loss)receivedfromabusinesscarriedoninOklahoma.

Business carried on in Oklahoma-YourbusinessisconsideredtobecarriedoninOklahomaifyoumaintain,operateoroccupydeskspace,anoffice,ashop,astore,awarehouse,afactory,anagencyorotherplacewhereyouraffairsareregularlycarriedoninOklahoma.Thisdefinitionisnotexclusive.YourbusinessisconsideredtobecarriedoninOklahomaifitistransactedherewithafairmeasureofpermanencyandcontinuity.

Business carried on both within and without Okla-homa-Netincomeor(loss)fromabusinessactivitywhichiscarriedonbothwithinandwithoutOklahomaofanon-unitarycharactershallbeseparatelyallocatedtothestatetowhichsuchactivityisconducted.Netincomeor(loss)fromabusinessactivitywhichiscarriedonbothwithinandwithoutOklahomaofaunitarycharactershallbeappor-tionedaccordingtoaprescribedformulaoranapprovedalternativemethod.

Note:IncomeprotectedundertheMilitarySpousesResi-dencyReliefActshouldnotbeenteredinthe“OklahomaAmount”column.Seethe“NonresidentSpouseofUnitedStatesMilitaryServicemember”sectiononpage3formoreinformation.

Capital gain or (loss)Asanonresidentorpart-yearresident,calculatetheamounttobeincludedinthe“OklahomaAmount”columnascapitalgainor(loss)fromOklahomasources.Examplesincludegainor(loss)fromthesaleorexchangeofrealortangiblepersonalpropertylocatedinOklahomaregard-lessofresidencyandthegainor(loss)fromthesaleorexchangeofintangiblepropertythatwassoldduringtheperiodofresidency.

Other gains or (losses)Enterthatpartofthefederalamountthatrepresentsgainor(loss)fromthesaleorexchangeofnoncapitalassetsfromOklahomasources.Anexampleincludesagainor(loss)fromthesaleofbusinesspropertylocatedinOkla-homa.

Taxable amount of IRA Distribution Ifyouareapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.

Donotenteranyamountreceivedduringtheperiodyouwereanonresident.

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Schedule 511NR-1

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Taxable amount of pensions and annuitiesIfyouareapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.


Rental real estate, royalties, partnerships, etc.EnterthatpartofthefederalamountthatwasderivedfromorconnectedwithOklahomasources.See“WhatisOkla-homaSourceIncome?”onpage4.

PassivelossesareallowedinOklahomaduringthesametaxyearutilizedonthefederalreturn.

Reportinthe“OklahomaAmount”columnyourshareofanyincomefromapartnershipofwhichyouareamemberoranestateortrustofwhichyouareabeneficiaryiffromOklahomasources.

Farm income or (loss)Asanonresidentorpart-yearresident,enterthatpartofthefederalamountthatrepresentsincomeor(loss)fromfarmingcarriedoninOklahoma.

Unemployment compensationIfyouwereapart-yearresident,youmustenterthepartofthefederalamountthatwasreceivedwhilearesident.


Social Security BenefitsIfyouwereapart-yearresident,youmustenterthepartofthefederaltaxableamountthatwasreceivedwhileyouwerearesident.


Other incomeEnterthepartofthefederalamountfromorconnectedwithOklahomasourcesasanonresidentorpart-yearresident.

Ifyouwereapart-yearresident,youmustalsoaddthepartofthefederalamountwhilearesident.

IfyouhaveanetoperatinglossfromOklahomasources(withoutacorrespondingfederalnetoperatingloss)thatyouarecarryingforward,entertheamountofthelossonSchedule511NR-B,line9,andenclosetheapplicableschedulefromForm511NR-NOL.

Total federal adjustments to incomeFederal Amount column-EnterthetotaladjustmentstoincomereportedonyourFederalForm1040.Examplesincludepenaltyonearlywithdrawalofsavings,IRAde-duction,deductionforself-employmenttax,andmovingdeduction.

Oklahoma Amount column-Ifyouwereanonresidentorpart-yearresident,enteronlyadjustmentsattributabletoincometaxedbyOklahoma.Iftheadjustmentisnotattributabletoincome,theadjustmentshouldbeproratedbasedontheamountpaidwhileanOklahomaresidenttototalamountpaid.

IRAdeductionswillbeproratedonthebasisofOklahomaearnedincometototalearnedincomepertaxpayer.

Movingexpensedeductionisanallowableadjustmentinthe“OklahomaAmount”columnforpart-yearresidentsmovingintoOklahoma.

Schedule 511NR-1

Select Line Instructions

10

AdditionsEnterthetotalfromSchedule511NR-A,line8.SeeSched-ule511NR-Ainstructionsonpages16-17.

SubtractionsEnterthetotalfromSchedule511NR-B,line15.SeeSchedule511NR-Binstructionsonpages18-21.

Adjusted Gross Income - ALL SOURCES ThisisyourFederalAdjustedGrossIncomeafterOkla-homaAdditionsandSubtractions,whichisyourAdjustedGrossIncomefromallsources.

AdjustmentsEnterthetotalfromSchedule511NR-C,line8.SeeSched-ule511NR-Cinstructionsonpages21-23.

Deductions•EntertheOklahomastandarddeductionifyoudidnotclaimitemizeddeductionsonyourfederalreturn.

Ifyourfilingstatusissingle or married filing separate.yourOklahomastandarddeductionis$6,100.

Ifyourfilingstatusishead of household,yourOklahomastandarddeductionis$8,950.

Ifyourfilingstatusismarried filing joint or qualifying widow(er),yourOklahomastandarddeductionis$12,200.

•Ifyouclaimeditemizeddeductionsonyourfederalreturn(Form1040,ScheduleA),entertheamountofyourallow-ableitemizeddeductions.(EncloseacopyofyourFederalScheduleA.)

Exemptions and DependentsOklahomaallows$1,000foreachexemptionclaimedatthetopofpage1ofForm511NR.

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Oklahoma tax assistance available 24/7.www.tax.ok.gov

Call (405) 521-3160.Thein-statetollfreenumberis(800) 522-8165.Press“0”tospeaktoarepresentative.

Need Help?

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Tax From Tax TableUsingForm511NR,line14,findyourtaxintheTaxTable.Entertheresulthere,unlessyouusedForm573“FarmIn-comeAveraging”.IfyouusedForm573,entertheamountfromForm573,line22,andentera“1”inthebox.AmountswithdrawnfromaHealthSavingsAccountforanypurposeotherthanthosedescribedin36OSSec.6060.17andwhichareincludedinyourFederalAdjustedGrossIncomearesubjecttoanadditional10%tax.Addthead-ditional10%taxtoyourtaxfromthetaxtable*andentera“2”inthebox.*IfyoualsousedForm573,addthe10%taxtothetaxfromForm573,line22.

Child Care/Child Tax CreditCompleteForm511NR,line16unlessyouradjustedgrossincomefromallsources(Form511NR,line7)islessthanyourFederalAdjustedGrossIncome(Form511NR,line2).IfyourAdjustedGrossIncomefromallsourcesislessthanyourFederalAdjustedGrossIncome,completeSched-ule511NR-DtodeterminetheamounttoenteronForm511NR,line16.IfyourFederalAdjustedGrossIncomeis$100,000orlessandyouareallowedeitheracreditforchildcareexpensesorthechildtaxcreditonyourfederalreturn,thenasaresident,part-yearresidentornonresidentmilitary,youareallowedacreditagainstyourOklahomatax.YourOkla-homacreditisthegreaterof:•20%ofthecreditforchildcareexpensesallowedbytheIRC.Yourallowedfederalcreditcannotexceedtheamountofyourfederaltaxreportedonyourfederalreturn. or•5%ofthechildtaxcreditallowedbytheIRC.Thisincludesboththenonrefundablechildtaxcreditandtherefundableadditionalchildtaxcredit.IfyourFederalAdjustedGrossIncomeisgreaterthan$100,000nocreditisallowed.Encloseacopyofyourfederalreturn,andifapplicable,theFederalChildCareCreditschedule.

Tax BaseThisistheamountoftaxcomputedonthetotalincomefromallsources.This is not your Oklahoma income tax. TodetermineyourOklahomaincometax,completeForm511NR,lines18and19.

Tax PercentageThetaxbase(line17)isproratedusingtheAGIfromOkla-homasourcesdividedbytheAGIfromallsources.ThisproratedtaxisyourOklahomaincometax(line19).EntertheOklahomaAmountfromForm511NR,“OklahomaColumn”,line6inbox“a”.EntertheFederalAmountfromForm511NR,“FederalColumn”,line7inbox“b”.Divide“a”by“b”.Donotentermorethan100%.

This is your Oklahoma Income TaxTheOklahomaPercentagefromForm511NR,line18shallbemultipliedbytheamountofbasetax(Form511NR,line17)inordertodeterminetheamountofincometaxwhichmustbepaidtotheStateofOklahoma.

Credit for Tax Paid another StateAresidentorpart-yearresidenttaxpayerwhoreceivesincomeforpersonalservicesperformedinanotherstatewhilearesidentofOklahomamustreportthefullamountofsuchincomeinthe“OklahomaAmount”column.Iftheotherstatealsotaxestheincome,acreditisallowedonForm511NR.CompleteOklahomaForm511TXandfurnishacopyoftheotherstate(s)returnorFormW-2Gifthetaxingstatedoesnotallowareturntobefiledforgam-blingwinnings(i.e.Mississippi).Personalserviceincomenotincludedinthe“OklahomaAmount”columndoesnotqualifyforthiscredit.Note:Nonresidenttaxpayersdonotqualifyforthiscredit.Taxpayerswhohaveclaimedcreditfortaxespaidtoanotherstateontheotherstate’sincometaxreturndonotqualifytoclaimthiscreditontheOklahomareturnbasedonthesameincome.

Other CreditsTheamountofothercreditsasclaimedonForm511CRshouldbeenteredonthisline.Enterintheboxthenumberthatcorre-spondswiththecredittowhichyouareentitled.Ifyouqualifyformorethanonetypeofcredit,enter“99”inthebox.SeebelowforalistofthecreditsavailableonForm511CR.Youcanobtainthisformfromourwebsiteatwww.tax.ok.gov.TaxcreditstransferredorallocatedmustbereportedonOTCForm569.FailuretofileForm569willresultintheaffectedcred-itsbeingdeniedbytheOTCpursuantto68OSSec.2357.1A-2.• OklahomaInvestment/NewJobsCredit Enclose Form 506. 68OSSec.2357.4andRule710:50-15-74.• CoalCredit 68OSSec.2357.11andRule710:50-15-76.• CreditforEnergyAssistanceFundContribution 68OSSec.2357.6.• CreditforInvestmentinaClean-BurningMotorVehicleFuel PropertyorInvestmentinQualifiedElectricMotorVehicle Property 68OSSec.2357.22andRule710:50-15-81.• CreditforHazardousWasteDisposal 27AOSSec.2-11-303andRule710:50-15-75.• CreditforQualifiedRecyclingFacility 68OSSec.2357.59andRule710:50-15-84.• SmallBusinessCapitalCredit Enclose Form 527-A. 68OSSec.2357.60-2357.65andRule710:50-15-86.• OklahomaAgriculturalProducersCredit Enclose Form 520. 68OSSec.2357.25andRule710:50-15-85.• SmallBusinessGuarantyFeeCredit Enclose Form 529. 68OSSec.2357.30.• CreditforEmployersProvidingChildCarePrograms 68OSSec.2357.26andRule710:50-15-91.• CreditforEntitiesintheBusinessofProviding

ChildCareServices 68OSSec.2357.27.• CreditforFoodServiceEstablishmentsthatPayfor

HepatitisAVaccinationfortheirEmployees 68OSSec.2357.33.• CreditforCommercialSpaceIndustries 68OSSec.2357.13.

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• CreditforTourismDevelopmentorQualifiedMedia ProductionFacility 68OSSec.2357.34-2357.40.• OklahomaLocalDevelopmentandEnterpriseZone

IncentiveLeverageActCredit 68OSSec.2357.81.• CreditforQualifiedRehabilitationExpenditures

68OSSec.2357.41andRule710:50-15-108.• RuralSmallBusinessCapitalCredit Enclose Form 526-A. 68OSSec.2357.71-2357.76andRule710:50-15-87.• CreditforElectricityGeneratedbyZero-Emission

Facilities 68OSSec.2357.32A.• CreditforFinancialInstitutionsMakingLoansunder

theRuralEconomicDevelopmentLoanAct 68OSSec.2370.1.• CreditforManufacturersofSmallWindTurbines 68OSSec.2357.32BandRule710:50-15-92.• CreditforQualifiedEthanolFacilities 68OSSec.2357.66andRule710:50-15-106.• PoultryLitterCredit 68OSSec.2357.100andRule710:50-15-95.• VolunteerFirefighterCredit Enclose the Council on Firefighter Training’s Form. 68OSSec.2385.7andRule710:50-15-94.• CreditforQualifiedBiodieselFacilities 68OSSec.2357.67andRule710:50-15-98.• FilmorMusicProjectCredit Enclose Form 562. 68OSSec.2357.101andRule710:50-15-101.• CreditforBreedersofSpeciallyTrainedCanines 68OSSec.2357.203andRule710:50-15-97.• CreditforWagesPaidtoanInjuredEmployee 68OSSec.2357.47andRule710:50-15-107.• CreditforModificationExpensesPaidforanInjuredEmployee 68OSSec.2357.47andRule710:50-15-107.• DryFireHydrantCredit 68OSSec.2357.102andRule710:50-15-99.• CreditfortheConstructionofEnergyEfficientHomes 68OSSec.2357.46andRule710:50-15-104.• CreditforRailroadModernization 68OSSec.2357.104andRule710:50-15-103.• ResearchandDevelopmentNewJobsCredit Enclose Form 563. 68OSSec.54006andRule710:50-15-105.• GasUsedinManufacturing 68OSSec.2357(C).• CreditforBiomedicalResearchContribution 68OSSec.2357.45andRule710:50-15-113.• CreditforEmployeesintheAerospaceSector Enclose Form 564. 68OSSec.2357.301&2357.304andRule710:50-15-109.• CreditsforEmployersintheAerospaceSector Enclose Form 565. 68OSSec.2357.301,2357.302and2357.303andRule

710:50-15-109.• WireTransferFeeCredit 68OSSec.2357.401andRule710:50-15-111.

• CreditforManufacturersofElectricVehicles 68OSSec.2357.402andRule710:50-15-112.• CreditforCancerResearchContribution 68OSSec.2357.45andRule710:50-15-113.• OklahomaCapitalInvestmentBoardTaxCredit 74OSSec.5085.7.• CreditforContributionstoaScholarship-Granting Organization 68OSSec.2357.206andRule710:50-15-114.• CreditforContributionstoanEducationalImprovementGrant Organization 68OSSec.2357.206andRule710:50-15-115.

Your Oklahoma refund made easy... the Oklahoma Tax Refund

Debit Card!If you do not choose direct deposit, you will receive

a debit card for you income tax refund.

Visit www.tax.ok.gov for detailed information and answers to your frequently asked questions on the

Oklahoma Tax Refund debit card.

• Safe,convenientandsecure,choosetoreceivea 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.

• Activatingyourcardiseasy,justcall1-888-929-2460. 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.

• DepositorcashyourdebitcardfreeatbanksorfinancialinstitutionsthatacceptMasterCard;orgo online to www.goprogram.com and transfer your refund to your checking/savings account for a fee of 75 cents.

• Inactivityfeesof$1.50permonthwillapplyifyour 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 Refund5115 5801 2345 6789

OKLAHOMA CARDHOLDER

01/15

See page 36 for information on direct deposit.

13

*Usetaxiscalculatedthesameassalestax.Yourlocalratewouldbethestatesalestaxrateof4.5%(.045)plustheapplicablecityand/orcountyratebasedonwhereyoulivedwhenthepurchasewasmade.Theratechartscanbefoundonourwebsiteat:www.tax.ok.gov.

Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases

1 Enterthetotalamountofout-of-statepurchasesmadewhilelivinginOklahoma..............2 Multiplyline1by7%(.07)oryourlocalrate*andentertheamount........................3 Enterthetaxpaidtoanotherstateonthepurchases.Thisamountmaynotexceedthe amountonline2...............................................................4 Subtractline3fromline2andentertheresults,roundedtothenearestwholedollar, hereandonForm511NR,line24..................................................

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Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases1 Purchases of items costing less than $1,000: SeetheUseTaxTableonpage14 toestablishtheusetaxbasedonyourFederalAdjustedGrossIncomefromForm511NR, line19.MultiplytheusetaxfromthetablebythetaxpercentagefromForm511NR,line18........2 Purchases of items costing $1,000 or more: Completelines2aand2bbelowto calculatetheamountofusetaxowed. 2a Enterthetotalamountofout-of-statepurchasesmade whilelivinginOklahomaof$1,000ormorefor 1/1/2013through12/31/2013....................... 2b Multiplyline2aby7%(.07)oryourlocalrate* andentertheamount.............................3 Addlines1and2bandenterthetotalamountofusetax................................4 Enterthetaxpaidtoanotherstateonthepurchases.Thisamountmaynotexceedthe amountonline3...............................................................5 Subtractline4fromline3andentertheresults,roundedtothenearestwholedollar, hereandonForm511NR,line24..................................................

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2b

Oklahoma Use Tax (continued)CompleteWorksheetTwoifyoudidnotkeeprecordsofallofyourout-of-statepurchases.

WorksheetTwohastwoparts.Thefirstpartisacalcula-tionoftheamountdueonitemsthatcostlessthan$1,000eachandthesecondpartisacalculationoftheamountdueonitemsthatcost$1,000ormoreeach.ThefirstcalculationisbasedonaUseTaxTablethatreflectstheestimatedamountofusetaxduebytaxpayerswithvaryingamountsofFederalAdjustedGrossIncome.Theestimatedamountis0.056%(.00056)ofFederalAdjustedGrossIncome.Ifyoubelievethatestimatefromthetableistoohighforyourout-of-statepurchases,youmayestimatetheamountyouowe.

Ifyoupaidanotherstate’ssalesorusetaxonanypur-chase,thatamountmaybecreditedagainsttheOklahomausetaxdueonthatpurchase.

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 as-sessment for the additional use tax.

See Page 14 for the Oklahoma Use Tax Table


Oklahoma Use Tax(For taxpayers who lived at least part of 2013 in Oklahoma)Everystatewithasalestaxhasacompaniontaxforpurchasesmadeoutsidethestate.InOklahoma,thattaxiscalled“usetax”.IfyouhavepurchaseditemsforuseinOklahomafromretailerswhodonotcollectOklahomasalestaxwhetherbymailorder,catalog,televisionshop-pingnetworks,radio,Internet,phoneorinperson,youoweOklahomausetaxonthoseitems.UsetaxispaidbythebuyerwhentheOklahomasalestaxhasnotbeencollect-edbytheseller.IndividualsinOklahomaareresponsibleforpayingusetaxontheirout-of-statepurchases.Examplesofitemsthataresubjecttosalestaxincludebooks,compactdiscs,computerequipment,computersoftware,electronics,clothing,appliances,furniture,sport-inggoodsandjewelry.Whenanout-of-stateretailerdoesnotcollectOklahomasalestax,theresponsibilityofpayingthetaxfallsonthepurchaser.Usetaxiscalculatedatthesamerateassalestax,whichvariesbycityandcounty.Thestatesalestaxrateis4.5%(.045)plustheapplicablecityand/orcountyrates.IfyoudonotknowtheexactamountofOklahomausetaxyouowebasedonyourcityandcountysalestaxrate,youcaneither: 1.Usethetaxtableonpage14ormultiplyyourAdjustedGrossIncomefromline7by0.056%(.00056). or 2.UseoneoftheworksheetsbelowtocalculateyourOklahomausetax.CompleteWorksheetOneifyoukeptrecordsofallofyourout-of-statepurchases.

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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 11,795 611,795 13,545 713,545 15,295 815,295 17,170 917,170 18,920 1018,920 20,670 1120,670 22,420 1222,420 24,295 1324,295 26,045 1426,045 27,795 1527,795 29,670 1629,670 31,420 1731,420 33,170 1833,170 34,920 1934,920 36,795 2036,795 38,545 2138,545 40,295 2240,295 42,170 2342,170 43,920 2443,920 45,670 2545,670 47,420 2647,420 49,295 2749,295 51,045 2851,045 52,795 2952,795 54,670 3054,670 andover

Oklahoma Income Tax Withheld • IfyouhaveForm(s)W-2showingOklahomaincometaxwithheld,youshouldalsohaveOklahomawagesonSchedule511NR-1,line1intheOklahomaAmountcolumn.EncloseForm(s)W-2tosubstantiateOklahomawithholding.IfyouremployerwithheldOklahomataxesfromyourwagesinerror,youmustfileanOklahomareturninordertoreceivearefundeventhoughyouhavenoincomefromOklahomasources.Aletterfromyouremployer,oncom-panyletterhead,andsignedbyanauthorizedcompanyofficial,explainingtheerrormustaccompanyyourreturn. • Oklahomaincometaxiswithheldfromroyaltypaymentspaidtononresidentroyaltyowners.Enterthewithholdingonthisline.YoushouldhaveOklahomaroyaltyincomeonSchedule511NR-1intheOklahomaamountcolumn.EncloseForm1099-MISC,Form500-A,FormK-1orotherdocumentationtosubstantiateOklahomawith-holding.

• Oklahomaincometaxiswithheldfromdistributionsmadebypass-throughentities(partnerships,Scorpora-tions,limitedliabilitycompaniesortrusts)tononresidentmembers.Ifyouareanonresidentmemberofapass-throughentity,OklahomaincometaxshouldhavebeenwithheldonanydistributionofOklahomataxableincome.EntertheOklahomaincometaxwithheldonyourdistribu-tion.EncloseForm500-BtosubstantiateOklahomawith-holding.Ifyouareenteringwithholdingonthisline,youshouldalsohavedistributiveincome/(loss)fromthepass-throughen-tityonSchedule511NR-1intheOklahomaAmountColumn.Ifnot,encloseanexplanation.Note:IfyouareanonresidentpartnerandareelectingtobeincludedinacompositereturnorareanonresidentshareholderwhohasnotfiledaForm512SA,donotin-cludeyourwithholdingonthisline.ThepartnershiportheScorporationwillclaimthewithholdingontheirreturn.

Oklahoma Estimated Tax PaymentEnteranypaymentsyoumadeonyourestimatedOkla-homaincometaxfor2013.Includeanyoverpaymentfromyour2012returnyouappliedtoyour2013estimatedtax.Ifatleast66-2/3%ofyourgrossincomeisfromfarm-ing,estimatedpaymentsarenotrequired.Ifclaimingthisexception,youmustplacean‘X’intheboxonthislineandencloseacompletecopyofyourfederalreturn.Note:Seepage4,“EstimatedIncomeTax”forinformationonwhoisrequiredtomakeestimatedtaxpayments.

Payments With ExtensionIfyoufiledOklahomaextensionForm504for2013,enteranyamountyoupaidwiththatform.

Earned Income CreditResidentsandpart-yearresidentsareallowedanEarnedIncomeCredit.EnterthetotalfromSchedule511NR-E,line4.Seeinstructionsonpage24.Note:Nonresidentsdonotqualifyforthiscredit.

Amount Credited to 2014 Estimated TaxRefundsappliedtothefollowingyear’sOklahomaEsti-matedIncomeTax(atthetaxpayer’srequest)maynotbeadjustedaftertheoriginalduedateofthereturn.

Donations Schedule511NR-FprovidesyouwiththeopportunitytomakeafinancialgiftfromyourrefundtoavarietyofOkla-homaorganizations.Pleasenotethatthisreducesyourrefundifyouchoosetodonate.Thedonationwillbefor-wardedtotheappropriateagency.SeeSchedule511NR-Fformoreinformation.PlacethelinenumberoftheorganizationfromSchedule511NR-Fintheboxonline36.Ifgivingtomorethanoneorganization,puta“99”intheboxonline36.

Amount to be RefundedIfyoudonotchoosedirectdeposit,youwillbeissuedadebitcard.See“AllAboutRefunds”onpage6formoreinformation.


multiplyFederalAGItimes0.00056

If Federal Adjusted Gross Income (Form 511NR, line 2) is:

35

36

28

29

38

26

27

15


Eastern Red Cedar Revolving FundAdonationtothisfundmaybemadeonataxduereturn.Forinformationregardingthisfund,seeSchedule511NR-FInformationonpage26.

Public School Classroom Support FundAdonationtothisfundmaybemadeonataxduereturn.Forinformationregardingthisfund,seeSchedule511NR-FInformationonpage26.

Underpayment of Estimated Tax InterestYouwererequiredtomakeestimatedtaxpaymentsifyourincometaxliabilityexceedsyourwithholdingby$500ormore.Toavoidthe20%UnderpaymentofEstimatedTaxInterest,timelyfiledestimatedtaxpaymentsandwithhold-ingarerequiredtobethesmallerof: • 70%ofthecurrentyeartaxliability, or • 100%ofyourprioryeartaxliability.

TheincometaxliabilityistheOklahomaincometaxduelessallcreditsexceptamountspaidonwithholding,esti-matedtaxandextensionpayments.

Note:Nounderpaymentofestimatedtaxinterestshallbeimposediftheincometaxliabilityshownonthereturnislessthan$1,000.Ifyoudonotmeetoneoftheaboveexceptions,youmaycompleteFormOW-8-PortheOTCwillfiguretheinterestandsendyouabill.

4340

41

42

Delinquent Penalty and InterestAftertheoriginalduedateofthereturn,compute5%pen-altyontheincometaxdue(line39minuslines24).Com-puteinterestontheincometaxdueat11/4%permonthfromtheoriginalduedateofthereturn.Anextensiondoesnotextendthedateforpaymentoftax.

Note:Ifyouhaveavalidextensionoftimetofileyourtaxreturn,delinquentpenaltyisnotdueif90%ofyourincometaxwaspaidbytheoriginalduedateofthereturn.Delin-quentinterestisdueonanyincometaxnotpaidbytheoriginalduedateofthereturn.

Ifanamended returnisfiledbeforetheduedateforfilingtheoriginalreturn,includinganyextensions,thetaxshownontheamendedreturnisusedtodeterminetheamountofunderpayment.Iftheamendedreturnisfiledaftertheduedate,includingextension,thetaxshownontheamendedreturnwillnotbeusedtocomputetheamountofunder-payment.

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 for in the Oklahoma Statutes or rules.

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2-D Barcode Information

Ifyourecognizethisbarcodefromyourtaxreturn,yourreturnwaspreparedusingcomputersoftwareutilizingtwodimensionalbarcoding.Thismeansyourtaxinformationwillbeprocessedfasterandmoreaccuratelyandyouwillseeyourrefundfaster!Belowareanswerstocommonquestionsaboutbarcoding.What Are the Benefits of 2-D Barcoding? Thistechnologyconvertstheinformationonataxreturnintoascannablebarcode.Inseconds,theOklahomaTaxCommissioncanreadthebarcode,processitim-mediatelyintooursystem,andeliminatetheneedforanymanualdataentry.ThisenablestheOklahomaTaxCom-missiontoprocessmorereturns,fasterandwithnoerrors.Ultimately,thismeansfasterrefundsforthetaxpayersofOklahoma.What about Print Quality? Generally,evenwhendamaged,a2-Dbarcodecanbereadwith100%accuracy,aslongastheprintqualityissetatahighlevel(notdraft).Where Do I Mail 2-D forms? Themailingaddressfor2-Dincometaxformsis:

OklahomaTaxCommissionPostOfficeBox269045

OklahomaCity,OK73126-9045This special mailing address is for 2-D forms only.

www.tax.ok.gov/OkTAP

After filing your individual income tax return check the status of your refund by visiting OkTAP.

You’llneedtoprovidethelast6digitsofyourSocialSecurityNumberorIndividualTaxpayerIdentifictionNumberandtheexactdollaramountoftherefund.

OkTAP is the Oklahoma Tax Commission’s web-based resource that allows taxpayers or their designated

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16

Schedule 511NR-A

The“FederalAmount”columnisasummaryofyourOklahomaallowableadditionsandsubtractionsfromALLSOURCES,asthoughallincomeanddeductionsarefromOklahomasources.

State and Municipal Bond Interest Federal Amount columnIfyoureceivedincomeonbondsissuedbyanystateorpoliticalsubdivisionthereof,exemptfromfederaltaxationbutnotexemptfromtaxationbythelawsoftheStateofOklahoma,thetotalofsuchincomeshallbeaddedtoFederalAdjustedGrossIncome. 1)Incomefromallbonds,notesorotherobligations

issuedbytheStateofOklahoma,theOklahomaCapitalImprovementAuthority,theOklahomaMunicipalPowerAuthority,theOklahomaStudentLoanAuthority,andtheOklahomaTransportationAuthority(formerlyTurnpikeAuthority)isexemptfromOklahomaincometax.Theprofitfromthesaleofsuchbond,noteorotherobligationshallbefreefromOklahomataxation.

2) IncomefromlocalOklahomagovernmentalobligationsissuedafterJuly1,2001,otherthanthoseprovidedforinline1,isexemptfromOklahomaincometax.Theexceptionsarethoseobligationsissuedforthepurposeofprovidingfinancingforprojectsfornonprofitcorporations.Localgovernmentalobligationsshallincludebondsornotesissuedby,onbehalfof,orforthebenefitofOklahomaeducationalinstitutions,cities,towns,orcountiesorbypublictrustsofwhichanyoftheforegoingisabeneficiary.

3)IncomefromOklahomaStateandMunicipalBondsissuedpriortoJuly2,2001,otherthanthoseprovidedforinline1,isexemptfromOklahomaincometaxonlyifsoprovidedbythestatuteauthorizingtheirissuance.

4)Incomeonbondsissuedbyanotherstateorpoliticalsubdivisionthereof(non-Oklahoma),exemptfromfederaltaxation,istaxableforOklahomaincometax.

Encloseascheduleofallmunicipalinterestreceivedbysourceandamount.Iftheincomeisfromamutualfundwhichinvestsinstateandlocalgovernmentobligations,enclosedocumentationfromthemutualfundtosubstantiatethepercentageofincomederivedfromobligationsexemptfromOklahomatax.

Note:Iftheinterestisexempt,thecapitalgain/(loss)fromthesaleofthebondmayalsobeexempt.Thegain/(loss)fromsaleofastateormunicipalbond,otherthanthoseprovidedforinline1,isexemptonlyifsoprovidedbythestatuteauthorizingitsissuance.EnterexemptgainsonSchedule511NR-B,line11andexemptlossesonSchedule511NR-A,line7.

Oklahoma Amount columnEnterthatpartofthe“FederalAmount”columnreceivedwhilearesidentofOklahoma.

A1 Lump-Sum DistributionsFederal Amount columnLump-sumdistributionsnotincludedintheFederalAd-justedGrossIncomeshallbeaddedtotheFederalAGI.RolloversandIRAconversionsaretaxedinthesameyearasonthefederalreturn.EncloseacopyofForm1099,andcompletecopyoffederalreturn.

Note:Thelump-sumdistributionmayqualifyfortheSchedule511NR-B,line6“OtherRetirementIncomeexclusion.”ItmustbereceivedfromaqualifiedplanandsatisfytherequirementsoftheInternalRevenueCodeasspecifiedintheinstructionsfortheexclusion.

Oklahoma Amount columnEnterthatpartofthe“FederalAmount”columnthatrepre-sentsthelump-sumdistributionreceivedwhilearesidentofOklahoma.

Federal Net Operating LossEntercarryover(s)includedonFederalForm1040andonSchedule511NR-1,line15.Seethe“NetOperatingLoss”sectiononpages5and6.

Recapture of Depletion and Add Back of Excess Federal DepletionFederal Amount columnUpontheexpirationofthelease,depletionclaimedmustberestoredtoincomeinthecaseofnon-producingproper-ties.Enterdepletionclaimedonaleasebonusifnoincomewasreceivedfromthepropertyduetoitsleaseexpiration.Acompleteschedulebypropertymustbefurnished.

Ifthe22%Oklahomaoptionforcomputingdepletionwasusedinapreviousyearandthe65%federaldepletionlimi-tationappliedinthatyear,youmustaddbackanyunusedfederaldepletionbeingcarriedoverfromsuchyearandusedinthecurrentyear’sfederalreturn.Applicablerecap-tureisdeterminedonawell-by-wellbasis.

FortheOklahomaoptionforcomputingdepletionseetheinstructionsforSchedule511NR-B,line8.Acompleteschedulebypropertymustbefurnished

Oklahoma Amount columnEnterthatpartofthe“FederalAmount”columnthatrepre-sentstherecaptureofdepletiononOklahomaproperties.

Enterthatpartofthe“FederalAmount”columnthatrepre-sentstheaddbackofexcessfederaldepletiononOkla-homaproperties.

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Expenses Incurred to Provide Child Care ProgramsFederal Amount columnEmployersincurringexpensestoprovideaccreditedOklahomachildcareprogramsforchildrenoftheirem-ployeesmaybeallowedacredit.Ifthecreditisallowed,theeligibleexpensesuponwhichthecreditisbasedmustbeaddedbacktoarriveatOklahomataxableincome.SeeForm511CR,line12forthecredit.Encloseascheduleofeligibleexpensesandthecomputationofthecredit.Oklahoma Amount columnEntertheamountfromthe“FederalAmount”column.

Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)Federal Amount column - •Ifanindividualelectstotakearolloveronacontributionwithinoneyearofthedateofthecontribution,forwhichadeductionwastakenonthepreviousyear’sreturn,theamountofsuchrolloverisincludedinincome.Asusedinthisparagraph,“rollover”meansthetransferoffundsfromtheOklahoma529CollegeSavingsPlanorOkla-homaDream529accountstoanyotherplanunderIRCSection529.•Anindividualwhomakesanon-qualifiedwithdrawalofcontributionsforwhichadeductionwastakenintaxyear2005orlater,suchnon-qualifiedwithdrawalandanyearn-ingsthereonareincludedinincome.IfanyoftheearningshavealreadybeenincludedinyourFederalAdjustedGrossIncome,donotincludethoseearningsagainonthisline.Oklahoma Amount column - Enterthatpartofthe“FederalAmount”columnthatrepresentstherollovertakenornon-qualifiedwithdrawalreceivedwhilearesidentofOklahoma.

Other AdditionsEnterintheboxonSchedule511NR-A,line7,theap-propriatenumberaslistedbelowwhichshowsthetypeofaddition.Ifyouhavemorethanoneaddition,enterthenumber“99”.Federal Amount columnEnter the number “1” if the following applies:Lossesfromthesaleofexemptgovernmentobligations:SeethenoteintheinstructionsforSchedule511NR-A,line1andSchedule511NR-B,line1.EncloseFederalSched-uleD.Enter the number “2” if the following applies:IfyouareaswineorpoultryproducerwhohasdeducteddepreciationonanacceleratedbasisonyourOklahomataxreturninprevioustaxyears(Schedule511NR-C,line7,Number“3”),theassetmaybefullydepreciatedforOkla-homapurposes.Anydepreciationdeductedonthisyear’sfederalreturn,afterthedatetheassethasbeenfullyde-preciatedonyourOklahomareturn,mustbeaddedbacktoavoidaduplicationofdepreciation.Encloseacopyofthefederaldepreciationscheduleshowingthedepreciationtakenontheasset.

Other Additions - Federal Amount column (continued)Enter the number “3” if the following applies:IfaqualifiedOklahomarefinery,ofwhichyouareapartnerorshareholder,electedtoexpensethecostofqualifiedre-fineryproperty,suchpropertyisfullydepreciatedforOkla-homapurposes.ForOklahomapurposes,nodepreciationexpensecanbetakenforthistaxyearonsuchproperty.Enteryourpro-ratashareofsuchdepreciation.Includethepartnership’sorcorporation’snameandIDnumber.

Enter the number “4” if the following applies:Youwillhaveanamountonthislineifapass-throughentity,ofwhichyouareamember: • wasrequiredtoadd-backrentsandinterestex-pensespaidtoacaptiverealestateinvestmenttrustwhendeterminingOklahomadistributableincome;or • wasacaptiverealestatetrustthatwasrequiredtoadd-backthedividends-paiddeductionwhendeterminingOklahomadistributableincome.Enteryourpro-ratashareofsuchadd-back.Includeyourpass-throughentity’snameandIDnumber.

Enter the number “5” if the following applies:Enteranyadditionsnotpreviouslyclaimed.Enclose a detailedexplanationspecifyingthetypeofadditionandOklahomaStatuteauthorizingtheaddition,andverifyingdocuments.

Oklahoma Amount columnEnterthepartofthe“FederalAmount”columnthatrepre-sented:1. lossesfromthesaleofexemptgovernmentobliga-

tionsincurredwhilearesidentofOklahoma,2. thedepreciationonOklahomapropertyaddedback,3&4.theamountoftheadd-backincludedinyourpro-rata

shareoftheOklahomadistributableincome,5. theapplicableportionofanyadditionnotpreviously

claimed.

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e file

Schedule 511NR-A

Interest on U.S. ObligationsFederal Amount column - If you report interest on bonds, notes and other obligations of the U.S. government on your federal return, this income may be excluded if a detailed schedule is furnished, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the income is from a mutual fund which invests in U.S. govern-ment 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 Sched-ule 511NR-A, line 7.

Oklahoma Amount column - Enter that part of the “Federal Amount” column that represents U.S. Govern-ment interest included on Schedule 511NR-1, line 2, in the “Oklahoma Amount” column.

Taxable Social SecurityFederal 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 Schedule 511NR-1, line 14, in the “Oklahoma Amount” column.

Federal Civil Service Retirement in Lieu of Social SecurityFederal Amount column - Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including sur-vivor 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 containing both a FERS component and a CSRS component, the CSRS component will qualify for the exclusion. Provide substan-tiation for the CSRS component.

Oklahoma Amount column - Each individual may ex-clude 100% of their CSRS retirement benefits included on Schedule 511NR-1, line 10, in the “Oklahoma Amount” column.

Military RetirementFederal 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 Schedule 511NR-1, 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 RetirementFederal Amount column - Each individual may exclude their retirement benefits up to $10,000, but not to ex-ceed 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 following: the civil service of the United States*, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher’s Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursu-ant 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 rep-resents the income that is included on Schedule 511NR-1, line 10, in the “Oklahoma Amount” column. This exclusion is not prorated.

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(continued on page 19)

Schedule 511NR-B

Don’t forget to sign and make a copy of your return

before mailing!

19

B6 Other Retirement IncomeFederal Amount Column-Eachindividualmayexcludetheirretirementbenefits,upto$10,000,butnottoex-ceedtheamountincludedintheFederalAdjustedGrossIncome.ForanyindividualwhoclaimstheretirementexclusiononSchedule511NR-B,line5,theamountoftheexclusiononthislinecannotexceed$10,000minustheamountalreadyclaimedonSchedule511NR-B,line5,inthe“FederalAmount”column(iflessthanzero,enterzero).

Theretirementbenefitsmustbereceivedfromthefollow-ingandsatisfytherequirementsoftheInternalRevenueCode(IRC):anemployeepensionbenefitplanunderIRCSection401,aneligibledeferredcompensationplanunderIRCSection457,anindividualretirementaccount,annuityortrustorsimplifiedemployeepensionunderIRCSection408,anemployeeannuityunderIRCSection403(a)or(b),UnitedStatesRetirementBondsunderIRCSection86,orlump-sumdistributionsfromaretirementplanunderIRCSection402(e).EncloseacopyofForm1099-Rorotherdocumentation.

Oklahoma Amount Column-Youmayexcludeupto$10,000,butnottoexceedtheamountofqualifiedretire-mentbenefitsreportedinthe“OklahomaAmount”columnonSchedule511NR-1.ForanyindividualwhoclaimstheretirementexclusiononSchedule511NR-B,line5,theamountoftheexclusiononthislinecannotexceed$10,000minustheamountalreadyclaimedonSchedule511NR-B,line5,inthe“OklahomaAmount”column(iflessthanzero,enterzero).EncloseacopyofForm1099orothersupportingdocu-mentation.

U.S. Railroad Retirement Board BenefitsFederal Amount column -AllqualifiedU.S.RailroadRetirementBoardbenefitsthatareincludedintheFederalAdjustedGrossIncomemaybeexcluded.

Oklahoma Amount column - Enterthatpartofthe“Fed-eralAmount”columnthatrepresentsU.S.RailroadRetire-mentbenefitsexemptbystatuteincludedinthe“OklahomaAmount”column.

Additional DepletionFederal Amount column-Depletiononoilandgaswellproduction,attheoptionofthetaxpayer,maybecom-putedat22%ofgrossincomederivedfromeachproperty(regardlesswherelocated)duringthetaxableyear.WhencomputingOklahomadepletionyouarelimitedto50%ofthenetincomefromeachpropertycomputedwithouttheallowanceofdepletion.Anydepletiondeductionallowableistheamountsocomputedminusthefederaldepletionclaimed.IfOklahomaOptionsareexercised,thefederaldepletionnotusedduetothe65%limitationmaynotbecarriedoverforOklahomapurposes.Acompletedetailedschedulebypropertymustbefurnished.

Additional Depletion (continued)Leasebonusreceivedisconsideredincomesubjecttodepletion.Ifdepletionisclaimedonaleasebonusandnoincomeisreceivedasaresultofnonproducingproperties,uponexpirationofthelease,suchdepletionmustbere-storedonSchedule511NR-A,line4,intheyeartheleaseexpires.

Ifyouhavefederaldepletionbeingcarriedoverintothisyear,seeSchedule511NR-A,line4.

Oklahoma Amount column-Enterthatpartofthe“Fed-eralAmount”columnthatrepresentsadditionaldepletiononlyfromOklahomaproperties,thenetincomeofwhichisincludedinthe“OklahomaAmount”columnonSchedule511NR-1.

Oklahoma Net Operating LossThelossyearreturnmustbefiledtoestablishtheOkla-homaNetOperatingLoss.Federal Amount column-EntertheOklahomanetoperatingloss,computedbasedonthe“FederalAmount”columncarriedoverfrompreviousyears.Enclose a detailedscheduleshowingoriginandNOLcomputationandencloseacopyofFederalNOLcomputation.Seethe“NetOperatingLoss”sectiononpages5and6.(AlsoseeSchedule511NR-A,line3.)Oklahoma Amount column-EntertheOklahomanetoperatingloss,whichwascomputedonthe“OklahomaAmountColumn”carriedoverfrompreviousyears.Alsoenterthelossyear(s).Encloseadetailedscheduleshow-ingoriginandNOLcomputation.Seethe“NetOperat-ingLoss”sectiononpages5and6.(AlsoseeSchedule511NR-A,line3.)

Schedule 511NR-B

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Exempt Tribal IncomeFederal Amount Column-Ifthetribalmember’sprincipalresidenceison“Indiancountry”asdefinedin18U.S.C.Section1151,theincomeearnedonIndiancountrymaybededucted.LegallyacknowledgedIndiancountrymustbewithinthejurisdictionofthetribeofwhichheorsheisamember.Allclaimantsmustprovidesufficientinformationtosupportthattheserequirementshavebeensatisfied.

Providethefollowinginformationfortaxyear2013:

a.Acopyofyourtribalmembershipcardorcertificationbyyourtribeastoyourtribalmembershipduringthetaxyear;and

b.Acopyofthetrustdeed,orotherlegaldocument,whichdescribestherealestateuponwhichyoumaintainedyourprincipalplaceofresidenceandwhichwasanIndianal-lotment,restricted,orheldintrustbytheUnitedStatesduringthetaxyear.Ifyournamedoesnotappearonthedeed,orotherdocument,provideproofofresidenceonsuchproperty;and

c.Acopyofthetrustdeed,orotherlegaldocument,whichdescribestherealestateuponwhichyouwereemployed,performedworkorreceivedincomeandwhichwasheldbytheUnitedStatesofAmericaintrustforatribalmemberoranIndiantribeorwhichwasallottedorrestrictedIndianlandduringthetaxyear.AlsoacopyofemploymentorpayrollrecordswhichshowyouareemployedonthatIndiancountryoranexplanationofyourworkonIndiancountry;and

d.Anyotherevidencewhichyoubelievesupportsyourclaimthatyoumeetallofthecriteriaforexemptionfromincometax.

Allinformationtosupportyourclaimforrefundmustbeenclosedwithyourreturn.

Note:Themilitarywagesofanenrolledmemberofafed-erallyrecognizedIndiantribeshallbeexemptfromOkla-homaindividualtaxwhentheincomeiscompensationpaidtoanactivememberoftheArmedForces,ifthememberwasresidingwithinhistribe’s“IndianCountry”atthetimeofenteringservice,andthememberhasnotelectedtoabandonsuchresidenceperRule710:50-15-2.ProvideacopyofyourDDForm2058-2:NativeAmericanStateIncomeTaxWithholdingExemptionCertificate,alongwiththeinformationrequestedinparagraphsaandbabove.

Oklahoma Amount column - Enterthepartofthe“Fed-eralAmount”columnthatrepresentstribalincomeexemptbystatuteandincludedinthe“OklahomaAmount”column.

Gains from Sale of Exempt Gov’t ObligationsFederal Amount Column - Gainsfromthesaleofexemptgovernmentobligations:seethenoteintheinstructionsforSchedule511NR-A,line1,andSchedule511NR-B,line1.EncloseFederalScheduleDandForm8949.Oklahoma Amount Column - Enterthatpartofthe“Fed-eralAmount”columnthatrepresentsgainsfromthesaleofexemptgovernmentobligationsincurredwhilearesidentofOklahoma.

Nonresident Active Duty Military Wages Nonresidentactivedutymilitarypay,coveredundertheprovisionsoftheSoldiers’andSailors’CivilReliefAct,shouldbedeductedfromFederalAdjustedGrossIncomebeforethecalculationoftaxunder68OSSec.2362.EnternonresidentactivedutymilitarypayonlytotheextentsuchpayisincludedonSchedule511NR-1,line1,inthe“FederalAmount”column.EncloseacopyofthemilitaryFormW-2.

Oklahoma Capital Gain DeductionFederal Amount Column – YoucandeductqualifyinggainsreceivingcapitaltreatmentwhichareincludedinFederalAdjustedGrossIncome.“Qualifyinggainsreceiv-ingcapitaltreatment”meanstheamountofnetcapitalgains,asdefinedundertheIRCSection1222(11).Thequalifyinggainmust:

1) BeearnedonrealortangiblepersonalpropertylocatedwithinOklahomathatyouhaveownedforatleastfiveuninterruptedyearspriortothedateofthesale;

2) BeearnedonthesaleofstockorownershipinterestinanOklahomaheadquarteredcompany,limitedliabilitycompany,orpartnershipwheresuchstockorownershipinteresthasbeenownedbyyouforatleasttwouninterruptedyearspriortothedateofthesale;or

3) Beearnedonthesaleofrealproperty,tangiblepersonalpropertyorintangiblepersonalpropertylocatedwithinOklahomaaspartofthesaleofallorsubstantiallyalloftheassetsofanOklahomaheadquarteredcompany,limitedliabilitycompany,orpartnershiporanOklahomaproprietorshipbusinessenterprisewheresuchpropertyhasbeenownedbysuchentityorbusinessenterpriseorownedbytheownersofsuchentityorbusinessenterpriseforaperiodofatleasttwouninterruptedyearspriortothedateofthesale.

EntertheamountfromForm561NR,ColumnF,line10.EncloseForm561NRandacopyofyourFederalSched-uleDandForm(s)8949.

Oklahoma Amount Column – EntertheamountfromForm561NR,ColumnG,line10.

Schedule 511NR-B

B12

B13

B11

The Oklahoma Tax Refund Debit CardSafe, Convenient and Secure

B14

21

Miscellaneous: Other SubtractionsEnterintheboxonSchedule511NR-B,line14,theap-propriatenumberaslistedbelow,whichshowsthetypeofincomeyouaresubtracting.Ifyouareentitledtomorethanonetypeofdeduction,enterthenumber“99”.

• Enter the number “1” if the following applies:RoyaltyincomeearnedbyaninventorfromaproductdevelopedandmanufacturedinthisstateshallbeexemptfromincometaxforaperiodofsevenyearsfromJanuary1ofthefirstyearinwhichsuchroyaltyisreceivedaslongasthemanufacturerremainsinthisstate.(74OSSec.5064.7(A)(1))

Tosupportyourdeductionpleasefurnish: 1) copyofthepatent. 2) copyoftheroyaltyagreementwiththeOklahoma

manufacturer. 3) copyofregistrationformfromOklahomaDepart-

mentofCommerceorOklahomaCenterfortheAdvancementofScienceandTechnology(OC-AST).

• Enter the number “2” if the following applies:Manufacturer’sexclusion.(74OSSec.5064.7(A)(2))

• Enter the number “3” if the following applies: HistoricalBattleSites:Thereshallbeadeduction,limitedto50%ofthecapitalgain,ifyouselltotheStateofOkla-homaanyrealpropertywhichwasthesiteofahistoricbattleduringthenineteenthcenturyandhasbeendesig-natedaNationalHistoricLandmark.(68OSSec.2357.24)

Miscellaneous: Other Subtractions (continued)• Enter the number “4” if the following applies: SmallBusinessIncubatorexclusion:Exemptionforincomeearnedbythesponsor.(74OSSec.5075)Exemptionforincomeearnedbythetenant.(74OSSec.5078)

• Enter the number “5” if the following applies:PaymentsreceivedasaresultofaMilitarymemberbeingkilledinacombatzone:AnypaymentmadebytheUnitedStatesDepartmentofDefenseasaresultofthedeathofamemberoftheArmedForceswhohasbeenkilledinactioninadesignatedcombatzoneshallbeexemptfromOklahomaincometaxduringthetaxableyearinwhichtheindividualisdeclareddeceasedbytheArmedForces.(68OSSec.2358.1A)

• Enter the number “6” if the following applies:IncomeearnedbyanindividualwhoseMilitaryspousewaskilledinacombatzone:AnyincomeearnedbythespouseofamemberoftheArmedForcesoftheUnitedStateswhohasbeenkilledinactioninadesignatedcombatzoneshallbeexemptfromOklahomaincometaxduringthetaxableyearinwhichtheindividualisdeclareddeceasedbytheArmedForces.(68OSSec.2358.1A)

• Enter the number “99” if the following applies: Allowabledeductionsnotincludedin(1)through(6):EnteranyallowableOklahomadeductionsfromFederalAdjustedGrossIncometoarriveatOklahomaAdjustedGrossIncomethatwerenotpreviouslyclaimedunderthisheading“Miscellaneous: Other Subtractions”.Enclose adetailedexplanationspecifyingthetypeofsubtractionandOklahomaStatuteauthorizingthesubtraction,andverifyingdocuments.

Schedule 511NR-B

Schedule 511NR-C

C1 Military Pay ExclusionOklahomaresidentswhoaremembersofanycomponentoftheArmedServicesmayexclude100%oftheiractivemilitarypay,includingReserve&NationalGuardpay,receivedduringthetimetheywerearesident.ThemilitarypaymustbeincludedonSchedule511NR-1,line1inthe“OklahomaAmount”columntoqualifyforthisexclusion.RetiredmilitaryseeinstructionsforSchedule511NR-B,line4.

Qualifying Disability DeductionIfyouarearesidentorpart-yearresidentindividualwithaphysicaldisabilityconstitutingasubstantialhandicaptoemployment,youmaydeducttheexpenseincurredwhileyouwerearesidenttomodifyamotorvehicle,home,orworkplacenecessarytocompensateforthedisability.Pleaseencloseascheduledetailingtheexpensesincurredandadescriptionofthephysicaldisabilitywithdocumenta-tionregardingtheSocialSecurityorVeteransAdministra-tionrecognitionand/orallowanceofthisexpense.

Political ContributionIfyoucontributedmoneytoapoliticalpartyorcandidateforpoliticaloffice,youmaydeducttheamountcontributeduptoamaximumof$100($200ifajointreturnisfiled).

Interest Qualifying for ExclusionDuringtheperiodofresidency,residentsandpart-yearresidentsmaypartiallyexcludeinterestreceivedfromabank,creditunionorsavingsandloanassociationlocatedinOklahoma.ThetotalexclusionforinterestclaimedonyourstatereturncannotexceedtheinterestreceivedfromanOklahomabank,creditunionorsavingsandloanassociationincludedonSchedule511NR-1,line2,inthe“OklahomaAmount”columnor$100[$200iffilingjointlyevenifonlyonespousereceivedinterestincome],which-everisless.

C4

C3

C2

Tax Tips:√ Checkyourcalculationscarefully.√ Don’t forget to sign your tax returns.√ Alwayscopyyourreturnforyourrecords.

C5

22

Schedule 511NR-C

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C7

(continuedonpage23)

Qualified Adoption ExpenseDuringtheperiodofresidency,residentsandpart-yearres-identsmaydeduct“Nonrecurringadoptionexpenses”nottoexceed$20,000percalendaryear(68OSSec.2358).Expensesaretobedeductedintheyearincurred.“Non-recurringadoptionexpenses”meansadoptionfees,courtcosts,medicalexpenses,attorneyfeesandexpenseswhicharedirectlyrelatedtothelegalprocessofadoptionofachild.Encloseascheduledescribingtheexpensesclaimed.

Contributions to an Oklahoma 529 College Savings Plan and OklahomaDream 529 account(s)EachindividualmaydeductcontributionsmadetoaccountsestablishedpursuanttotheOklahomaCollegeSavingsPlanAct.ThemaximumannualdeductionistheamountofcontributionstoallOklahoma529CollegeSavingsPlanorOklahomaDream529accountsplusanycontributionstosuchaccountsforpriortaxyearsafterDecember31,2004,whichwerenotdeducted.Ifarollover*ornon-qualifiedwithdrawalistakenwithinthesametaxyearasacontributionismade,thedeductionforsuchcontributionmustbereducedbytheamountoftherolloverornon-qualifiedwithdrawal.Innoeventcanthisdeductionexceed$10,000($20,000onajointreturn)pertaxyear.Anyamountofacontributionthatisnotdeductedintheyearforwhichthecontributionismademaybecarriedforwardasadeductionfromincomeforthesucceeding5years.Ifarollover*ornon-qualifiedwithdrawalistakenduringthecarryoverperiod,thetaxdeductionotherwiseavailablemustbereducedbytheamountoftherolloverornon-qualifiedwithdrawal.DeductionsmaybetakenforcontributionsandrolloversmadeduringataxableyearanduptoApril15ofthesucceedingyear,ortheduedateofataxpayer’sstateincometaxreturn,excludingextensions,whicheverislater.Adeductionforthesamecontributionsmaynotbetakenfortwodifferenttaxyears.Encloseproofofyourcontributionincludingthenameofthebeneficiaryandtheaccountnumber.*Forpurposesofreducingthededuction,“rollover”meansthetransferoffundsfromtheOklahoma529CollegeSavingsPlanorOklahomaDream529toanyotherplanunderIRCSection529.ContributionsmustbemadetoanOklahoma529CollegeSavingsPlanorOklahomaDream529account(s).Contri-butions made to other state’s college savings plans, the Coverdell Education Savings Account or trans-fers from one Oklahoma 529 College Savings Plan or OklahomaDream 529 account to another may not be deducted.ForinformationonsettingupanOklahoma529CollegeSav-ingsPlanvisitwww.ok4savings.orgorcalltoll-free(877)654-7284.ForinformationonsettingupanOklahomaDream529account,contactyourfinancialadvisor.

Miscellaneous: Other AdjustmentsEnterintheboxonSchedule511NR-C,line7,theap-propriatenumberaslistedbelowwhichshowsthetypeofdeduction.Ifyouareentitledtomorethanonedeductionlistedbelow,enterthenumber“99”.

Enter the number “1” if the following applies:QualifiedMedicalSavingsAccount/HealthSavingsAc-count:ContributionsmadebyanOklahomaresidenttoanOklahomamedicalsavingsaccountandtheinterestearnedonsuchaccountshallbeexemptfromtaxation.Themedicalsavingsaccountmustbeestablishedinthisstatepursuantto63OSSec.2621through2623.Inordertobeeligibleforthisdeduction,contributionsmustbemadetoamedicalsavingsaccountprogramapprovedbyeithertheStateDepartmentofHealthortheInsuranceCommissioner.Astatementofthecontributionsmadetoandinterestearnedontheaccountmustbeprovidedbythetrusteeoftheplan,andenclosedaspartofthefiledreturn.Encloseacopyofthefrontpageofyourfederalreturn.ThisisnotonyourW-2.

ContributionsmadebyanOklahomaresidenttoanOkla-homahealthsavingsaccountandtheinterestearnedonsuchaccountshallbeexemptfromtaxation.Thehealthsavingsaccountmustbeestablishedinthisstatepursu-antto36OSSec.6060.14through6060.18.Astatementofthecontributionsmadetoandinterestearnedontheaccountmustbeprovidedbythetrusteeoftheplan,andenclosedaspartofthefiledreturn.ThisisnotonyourW-2.Encloseacopyofyourfederalreturn.

Note:IfyoutookaHealth/MedicalSavingsAccountDeductiontoarriveatFederalAdjustedGrossIncome,youcannottakeadeductiononthisline.

Enter the number “2” if the following applies:AgriculturalCommodityProcessingFacilityExclusion:Ownersofagriculturalcommodityprocessingfacilitiesmayexclude15%oftheirinvestmentinaneworexpandedagriculturalcommodityprocessingfacilitylocatedwithinOklahoma.“Agriculturalcommodityprocessingfacility”meansbuildings,structures,fixturesandimprovementsusedoroperatedprimarilyfortheprocessingorproduc-tionofagriculturalcommoditiestomarketableproducts.Thisincludeseachpartofthefacilitywhichisusedintheprocessingofagriculturalcommodities,includingreceiving,storing,transportingandpackagingorotherwiseprepar-ingtheproductforsaleorshipment.Theinvestmentisdeemedmadewhenthepropertyisplacedinservice.Undernocircumstancesshallthisexclusionloweryourtaxableincomebelowzero.Intheeventtheexclusiondoesexceedincome,anyunusedportionmaybecarriedoverforaperiodnottoexceedsixyears.Aschedulemustbeenclosedshowingthetypeofinvestment(s),thedateplacedinservice,andthecostofeachinvestment.Ifthetotalexclusionavailableisnotused,acopyofthesched-ulemustbeenclosedinthecarryoveryearandshowthetotalexclusionavailable,theamountpreviouslyusedand

23

Miscellaneous: Other Adjustments - Enter the number “2” if the following applies (continued)amountavailableinthecarryoveryear.Iftheexclusionisthroughapartnershiporcorporation,theschedulemustalsoincludethepartnership’sorcorporation’sname,Fed-eralIDnumberandyourpro-ratashareoftheexclusion.

Enter the number “3” if the following applies:DepreciationAdjustmentforSwine/PoultryProducers:Individualswhoareswineorpoultryproducersmaydeductdepreciationonanacceleratedbasisfornewconstructionorexpansioncosts.Thesamedepreciationmethodelect-edforfederalincometaxpurposeswillbeused,excepttheassetswillbedeemedtohaveasevenyearlife.Anyde-preciationdeductionallowableistheamountsocomputedminusthefederaldepreciationclaimed.EncloseacopyofthefederaldepreciationscheduleandacomputationoftheacceleratedOklahomadepreciation.

Note:OnceyouhavefullydepreciatedanassetonyourOklahomareturn,youmustaddbackanydepreciationdeductedonyourfederalreturn.SeeSchedule511NR-A,line7.

Enter the number “4” if the following applies:DischargeofIndebtednessforFarmers:Anindividual,engagedinproductionofagriculture,mayexcludeincomeresultingfromthedischargeofindebtednessincurredtofinancetheproductionofagriculturalproducts.Enclose FederalScheduleFandForm1099-Corothersubstantiat-ingdocumentation.

Enter the number “5” if the following applies: OklahomaPoliceCorpsProgramScholarship/Stipend:Youmaydeductanyscholarshiporstipend,receivedfromparticipationintheOklahomaPoliceCorpsProgram,thatisincludedinyourFederalAdjustedGrossIncome.TheOklahomaPoliceCorpswasestablishedunder74OSSection2-140.1through2-140.11.Enclosedocumenta-tiontosupportamountclaimedandacopyofyourfederalreturn.

Enter the number “6” if the following applies:DeductionforLivingOrganDonation:Youmaydeductupto$10,000ofunreimbursedexpensesifyou,oryourdependent,donatesoneormorehumanorganswhileliv-ing.“Humanorgans”meanallorpartofaliver,pancreas,kidney,intestine,lung,orbonemarrow.Thedeductionisallowedonlyonetimeandmaybeclaimedonlyforunre-imbursedexpensesthatareincurredbyyouandrelatedtotheorgandonationofyouoryourdependent.Thededuc-tionmayonlybeclaimedinthetaxableyearinwhichthetransplantoccurs.Encloseadetailedscheduleofexpens-esclaimed.

Enter the number “7” if the following applies:SafetyPaysOSHAConsultationServiceexemption:AnemployerthatiseligibleforandutilizestheSafetyPaysOSHAConsultationServiceprovidedbytheOklahomaDepartmentofLaborshallreceivea$1,000exemptionforthetaxyeartheserviceisutilized.Ifthisexclusionisthroughapartnershiporcorporation,includethepartnership’sorcorporation’snameandFederalIDnumberandyourpro-ratashareoftheexclusion.Enter the number “8” if the following applies:QualifiedRefineryProperty:IfaqualifiedOklahomarefineryelectedtoexpensethecostofqualifiedrefineryproperty,enteranyofsuchexpenseallocatedtoyou.Enclose acopyofthewrittennoticereceivedfromtherefineryindicatingtheamountoftheallocation.Suchnoticeshouldincludethecompany’snameandFederalIDNumber.Enter the number “9” if the following applies:CostofComplyingwithSulfurRegulations:Ifaqualifiedrefineryelectedtoallocatealloraportionofthecostofcomplyingwithsulfurregulationstoitsowners,entertheportionofsuchcostallocatedtoyou.Encloseacopyofthewrittennoticereceivedfromtherefineryindicatingtheamountoftheallocation.Suchnoticeshouldincludethecompany’snameandFederalIDNumber.Enter the number “10” if the following applies:EmergencyMedicalPersonnelDeathBenefitexclusion:The$5,000deathbenefit,providedforin63OSSec.1-2505.1,paidtothedesignatedbeneficiaryofanemer-gencymedicaltechnicianoraregisteredemergencymedi-calresponderwhosedeathisaresultoftheirofficialdutiesperformedinthelineofdutyisexempt.Deductthe$5,000deathbenefitifsuchdeathbenefitisincludedinyourFed-eralAdjustedGrossIncome.Enter the number “11” if the following applies:CompetitiveLivestockShowAward:Youmaydeductanypaymentoflessthan$600receivedasanawardforpartici-pationinacompetitivelivestockshoweventifsuchawardisincludedinyourFederalAdjustedGrossIncome.Youmustbeabletosubstantiatethisdeductionuponrequest.Enter the number “12” if the following applies:IndianEmploymentExclusion(employersonly):Allquali-fiedwagesequaltotheFederalIndianEmploymentCreditsetforthin26U.S.C.A.,Section45A,shallbedeductedfromtaxableincome.DeductonyourOklahomareturn,anamountequaltothereductionofsalariesandwagesreportedonyourfederalreturnasaresultofyourForm8845“IndianEmploymentCredit”.Thedeductionshallonlybepermittedforthetaxyearsinwhichthefederalcreditisallowed,evenifnotusedinsuchyearbecauseofyourtaxliabilitylimit.Encloseacopyofthefederalreturn,Form8845andifapplicable,Form3800.Iftheexclusionisthroughapartnershiporcorporation,includethepartnership’sorcorporation’snameandFederalIDnumberandyourpro-ratashareoftheexclusion.

Need help with the math on your form?Tryusingour2-Dfill-informsavailableat

www.tax.ok.gov

Schedule 511NR-C

IfyourAGIfromallsources(Form511NR,line7)islessthanyourFederalAGI(Form511NR,line2),yourOkla-homachildcare/childtaxcreditmustbeprorated.

Child Care/Child Tax CreditIfyourFederalAdjustedGrossIncomeis$100,000orlessandyouareallowedeitheracreditforchildcareexpensesorthechildtaxcreditonyourfederalreturn,thenasaresident,part-yearresidentornonresidentmilitary,youareallowedacreditagainstyourOklahomatax.YourOklahomacreditisthegreaterof:

•20%ofthecreditforchildcareexpensesallowedbytheIRC.Yourallowedfederalcreditcannotexceedtheamountofyourfederaltaxreportedonyourfederalreturn.

or

•5%ofthechildtaxcreditallowedbytheIRC.Thisincludesboththenonrefundablechildtaxcreditandtherefundableadditionalchildtaxcredit.

IfyourFederalAdjustedGrossIncomeisgreaterthan$100,000,nocreditisallowed.

Residentsandpart-yearresidentscompleteSchedule511NR-EtodeterminetheamountofOklahomaearnedincomecredittoenteronline29.

Earned Income CreditResidentsandpart-yearresidentsareallowedacreditequalto5%oftheearnedincomecreditallowedonthefederalreturn.ThecreditmustbeproratedontheratioofAGI-Oklahomasources(line6)toFederalAGI(line2).Encloseacopyofyourfederalreturn.

Schedule 511NR-E

Schedule511NR-FprovidesyouwiththeopportunitytomakeafinancialgiftfromyourrefundtoavarietyofOkla-homaorganizations.

PleaseplacethelinenumberoftheorganizationfromSchedule511NR-Fintheboxonline36ofForm511NR.Ifyougivetomorethanoneorganization,pleaseputa“99”intheboxonline36ofForm511NR.

Descriptionsoftheorganizationsandtheaddressestomailadonationifyouarenotreceivingarefund,areshownonpages25and26,Schedule511NR-FInformation.

CompleteSchedule511NR-Gifyouarefilinganamendedreturn.Ifadditionalspaceisneededtoexplainthechang-es,encloseaseparateschedule. Placean“X”intheAmendedReturncheck-boxatthetopofForm511NR,page1.Enteranyamount(s)paidwiththeoriginalreturnplusanyamount(s)paidafteritwasfiledonline30.Enteranyrefundpreviouslyreceivedoroverpay-mentappliedonline32

Schedule 511NR-F

Schedule 511NR-G

D1

E1

24

Schedule 511NR-D

•Pleaseencloseacheckormoneyorderpayableto“OklahomaTaxCommission”foranybalancedue.Elec-tronicpaymentoptionsareavailableonourwebsiteatwww.tax.ok.gov.Shouldyouchoosetopaybycheckormoneyorder,pleasewriteyourSSNandtaxyearonthepaymenttoensurepropercredit.

•EnclosecopyoffederalreturnandW-2s,1099sorotherwithholdingstatementstosubstantiateincometaxwith-holdings.

•Ifyoudonothaveareturnenvelope,pleasemailtheoriginals,alongwithanypaymentdue,totheaddressbe-low: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800

When You Are Finished...

25

Schedule 511NR-F Information

1- Oklahoma Wildlife Diversity ProgramTheOklahomaWildlifeDiversityProgramisfundedprimar-ilybyconcernedOklahomans.Alldonationsprovideforavarietyofprojects,includingresearchonTexashornedliz-ardsandotherrarewildlife,wildlifeobservationactivities,suchasstatewideeducationalworkshops,informationalbrochuresandposters,andmanagementofabatcavepurchasedwithpreviousprogramdonations.Ifyouarenotreceivingarefund,youmaystillsupportOklahomawildlifebysendingadonationto:WildlifeDiversityProgram,1801NorthLincoln,OklahomaCity,OK73105.2- Low Income Health Care FundOklahomanshelpingeachotheriswhattheIndigent(LowIncome)HealthCareFundisallabout.Donationsmadetothefundareusedtohelpprovidemedicalanddentalcareforneedychildrenandfamilies.Everydollaryoudonategoesdirectlyforhealthcarecosts.Ifyouarenotreceiv-ingarefund,youmaycontributetowardindigenthealthcarebysendingadonationto:OklahomaDepartmentofHumanServices,RevenueProcessingUnit,Re:IndigentHealthCareRevolvingFund,P.O.Box248893,OklahomaCity,OK73124.3- Oklahoma Breast and Cervical Cancer FundYoumaydonateforthebenefitofbreastandcervicalcan-cerearlydetection,publiceducationandresearch.Yourdonationwillbeplacedinafundtobeusedforthepur-poseoffundingprogramstoincreaseknowledgeofbreastandcervicalcancerriskandpreventionandprovidemam-mograms,paptestsandbiopsiesforlow-incomewomen.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaStateDepartmentofHealth,BreastandCervicalCancerRevolvingFund,1000NE10thStreet,OklahomaCity,OK73152.4- Support for Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected ChildrenYoumaydonatefromyourtaxrefundtosupportprogramsforvolunteerstoactasCourtAppointedSpecialAdvocatesforabusedorneglectedchildren.DonationswillbeplacedintheIncomeTaxCheckoffRevolvingFundforCourtAppointedSpecialAdvocates.MonieswillbeexpendedbytheOfficeoftheAttorneyGeneralforthepurposeofprovidinggrantstotheOklahomaCASAAssociation.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaCASAAssociation,Inc.,P.O.Box54946,OklahomaCity,OK73154.5- Oklahoma Pet Overpopulation FundYoumaydonatefromyourtaxrefundforthebenefitoftheOklahomaPetOverpopulationFund.Moniesplacedinthisfundwillbeexpendedforthepurposeofdevelop-ingeducationalprogramsonpetoverpopulationandforimplementingspay/neutereffortsinthisstate.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaDepartmentofAgriculture,FoodandForestry,AnimalIndustryDivision,2800NorthLincolnBlvd.,OklahomaCity,OK73105.

6- Support of the Oklahoma National GuardYouhavetheopportunitytodonatefromyourtaxre-fundforthebenefitofprovidingfinancialrelieftoquali-fiedmembersoftheOklahomaNationalGuardandtheirfamilies.DonationswillbeplacedintheIncomeTaxCheckoffRevolvingFundfortheSupportoftheOklahomaNationalGuardReliefProgram.Monies,toassistOkla-homaNationalGuardmembersandtheirfamilieswithapprovedhardshipexpenses,willbeexpendedbytheMilitaryDepartment.Ifyouarenotreceivingarefund,youmaystilldonate.Pleasemailyourcontributionto:Opera-tionHomefrontTaskForce,3501MilitaryCircle,OklahomaCity,OK73111-4398.

7- Oklahoma Leukemia and Lymphoma FundYouhavetheopportunitytodonatefromyourtaxrefundforthebenefitoftheOklahomaLeukemiaandLymphomaRevolvingFund.MoniesfromthefundwillbeusedbytheStateDepartmentofHealthforthepurposeofsupportingvoluntaryhealthagenciesdedicatedtocuringLeukemia,Lymphoma,Hodgkin’sDisease,andMyelomaandtoimprovingthequalityoflifeofpatientsandtheirfamilies.Ifyouarenotreceivingarefund,youmaystilldonate.Pleasemailyourcontributionto:StateDepartmentofHealth,OklahomaLeukemiaandLymphomaRevolvingFund-228,P.O.Box268823,OklahomaCity,OK73152-8823.

8- Support of Programs for Regional Food Banks in OklahomaYoumaydonatefromyourtaxrefundforthebenefitoftheRegionalFoodBankofOklahomaandtheCommunityFoodBankofEasternOklahoma(OklahomaFoodBanks).TheOklahomaFoodBanksarethelargesthunger-relieforganizationsinthestate-distributingfoodtocharitableandfaith-basedfeedingprogramsthroughoutall77coun-tiesinOklahoma.Yourdonationwillbeusedtohelpprovidefoodtothemorethan500,000Oklahomansatriskofhungeronadailybasis.Ifyouarenotreceivingarefund,youmaystilldonatebymailingyourcontributionto:OklahomaDepartmentofHumanServices,RevenueProcessingUnit,Re:ProgramsforOKFoodBanks,P.O.Box248893,OklahomaCity,OK73124.

9- Support of Folds of Honor Scholarship ProgramYouhavetheopportunitytodonatefromyourtaxrefundtosupporttheFoldsofHonorFoundation.FoldsofHonorisa501(c)(3)charitableorganizationthatprovidespost-sec-ondaryeducationalscholarshipsforchildrenandspousesofmilitaryservicemenandwomenkilledordisabledwhileservinginthewarinIraqorAfghanistan.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontri-butionto:FoldsofHonorFoundation,5800NorthPatriotDrive,Owasso,OK74055.

26

Schedule 511NR-F Information

10- Y.M.C.A. Youth and Government ProgramYouhavetheopportunitytodonatefromyourtaxrefundforthebenefitoftheOklahomachapteroftheY.M.C.A.YouthandGovernmentprogram.MoniesdonatedwillbeexpendedbytheStateDepartmentofEducationforthepurposeofprovidinggrantstotheProgramsoyoungpeoplemaybeeducatedregardinggovernmentandthelegislativeprocess.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaStateDepartmentofEducation,Y.M.C.A.YouthandGovernmentProgram,OfficeoftheComptroller,2500NorthLincolnBoulevard,Room415,OklahomaCity,OK73105-4599.11- Multiple Sclerosis Society FundYoumaydonateforthebenefitofresearchtowardacureforMultipleSclerosis.YourdonationwillbeplacedinafundforthepurposeofprovidinggrantstotheMultipleSclerosisSocietyforpurposesofmobilizingpeopleandresourcestodriveresearchforacureandtoaddressthechallengesofeveryoneaffectedbymultiplesclerosis.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaStateDepartmentofHealth,MultipleSclerosisSocietyRevolvingFund,P.O.Box268823,OklahomaCity,OK73126-8823.12- Support Oklahoma Honor FlightsYouhavetheopportunitytodonateanyamountofyourtaxrefundtosupportOklahomaHonorFlights.OklahomaHonorFlightsisa501(c)(3)not-for-profitorganizationthattransportsOklahomaWorldWarIIveteranstoWashington,D.C.tovisitthememorialdedicatedtohonortheirserviceandsacrifice.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaHonorFlights,P.O.Box10492,MidwestCity,OK73140.13- Eastern Red Cedar Revolving FundHelpstimulateruraldevelopment,improvepublichealthandenhancewildlifehabitatbydonatingtotheEasternRedCedarRevolvingFund.TheFundwasestablishedtopromotetheharvestingandutilizationofeasternredcedartreesandtopromotethemarketing,researchandedu-cationeffortsconcerningthetreeandeasternredcedarproducts.MoniesdonatedmaybeexpendedbytheStateBoardofAgricultureasdirectedbytheEasternRedCedarRegistryBoard.Youcanalsomailacontributionto:East-ernRedCedarRevolvingFund,OklahomaDepartmentofAgriculture,FoodandForestry,2800NorthLincolnBoule-vard,OklahomaCity,OK73105.14- Support of Domestic Violence and Sexual Assault ServicesYoumaydonatefromyourtaxrefundforthebenefitofdomesticviolenceandsexualassaultservicesinOkla-homathathavebeencertifiedbytheAttorneyGeneral.YourdonationwillbeusedtoprovidegrantstodomesticviolenceandsexualassaultserviceprovidersforthepurposeofprovidingdomesticviolenceandsexualassaultservicesinOklahoma.Theterm“services”includesbutisnotlimitedtoprograms,sheltersoracombinationthereof.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:AttorneyGeneral,DomesticViolenceandSexualAssaultServicesFund,313NE21stStreet,OklahomaCity,OK73105.

15- Support of Volunteer Fire DepartmentsYoumaydonatefromyourtaxrefundforthebenefitofvol-unteerfiredepartmentsinOklahoma.Yourdonationwillbeusedtoprovidegrantstovolunteerfiredepartmentsinthisstateforthepurposeofpurchasingbunkergear,wildlandgearandotherprotectiveclothing.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:OklahomaStateFireMarshal,Attn:VolunteerFireDepart-mentFund,2401NW23rdStreet,Suite4,OklahomaCity,OK73107.16- Oklahoma Lupus Revolving FundYoumaydonatefromyourrefundforthebenefitoftheOklahomaLupusRevolvingFund.MoniesfromthefundwillbeusedbytheStateDepartmentofHealthtoprovidegrantstotheOklahomaMedicalResearchFoundationforthepurposeoffundingresearchintotreatingandcuringlupusinthisstate.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:StateDepart-mentofHealth,LupusRevolvingFund,P.O.Box268823,OklahomaCity,OK73152-8823.17- Oklahoma Sports Eye Safety ProgramYoumaydonatefromyourrefundforthebenefitoftheOklahomaSportsEyeSafetyProgram.YourdonationwillbeusedbytheStateDepartmentofHealthtoestablishasportseyesafetygrantprogramforthepurchaseanddistributionofsportseyesafetyprogramsandmaterialstoOklahomaclassroomsandsportseyesafetyprotectiveweartochildrenage18andunder.Monieswillalsobeusedtoexploreopportunitiestoutilizenonprofitorganiza-tionstoprovidesuchsafetyinformationorequipment.Ifyouarenotreceivingarefund,youmaystilldonate.Mailyourcontributionto:StateDepartmentofHealth,SportsEyeSafetyFund,P.O.Box268823,OklahomaCity,OK73152-8823.18 - Historic Greenwood District Music Festival FundWithpartofyourtaxrefundyoucansupportmusicfes-tivalsintheHistoricGreenwoodDistrictofTulsa.YourdonationwillbeusedbytheOklahomaHistoricalSocietytoassistwithmusiceducation,publicconcerts,andacel-ebrationofTulsa’sandOklahoma’smusicalheritage.Youmayalsomailyourcontributionsto:GreenwoodDistrictMusicFestivalFund,OklahomaHistoricalSociety,800NazihZuhdiDr.,OklahomaCity,OK73105.19 - Public School Classroom Support FundDonationstothePublicSchoolClassroomSupportRe-volvingFundwillbeusedbytheStateBoardofEducationtoprovideoneormoregrantsannuallytopublicschoolclassroomteachers.Grantswillbeusedbytheclassroomteacherforsupplies,materials,orequipmentfortheclassorclassestaughtbytheteacher.Grantapplicationswillbeconsideredonastatewidecompetitivebasis.Youmayalsomailadonationto:OklahomaStateBoardofEduca-tion,PublicSchoolClassroomSupportFund,OfficeoftheComptroller,2500NorthLincolnBoulevard,Room415,OklahomaCity,OK73105-4599.

*ThiscolumnmustalsobeusedbyaQualifiedWidow(er). 27

2013 Oklahoma Income Tax Table

Schedule 511-H

Instructions...Usethistableifyourtaxableincomeislessthan$73,000.

Ifyourtaxableincomeis$73,000 ormore,usethetaxcomputation onthelowerportionofpage35.

Foranexample,pleaseseetheboxtotheright.

Example...•Mr.andMrs.Jonesarefilingajointreturn.•TheirOklahomaTaxableIncomeis$14,793.•First,theyfindthe$14,750 - $14,800 incomeline.•Next,theyfindthecolumnformarriedfilingjointandreaddownthecolumn. •Theamountshownwheretheincomelineandfilingstatuscolumnmeetis$384 (see example at right).Thisistheamounttheymustwriteonthetaxlineontheirreturn.

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


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:

And you are:

At least

But less than

Single or married

filing separate

Married* filing

joint or head of

household


Your tax is:14,700 14,750 563 381

14,750 14,800 565 384

14,800 14,850 568 386

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


2013 Oklahoma Income Tax TableAnd 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

householdYour tax is:

9,000 9,050 264 136 9,050 9,100 266 137 9,100 9,150 269 139 9,150 9,200 271 140 9,200 9,250 274 142 9,250 9,300 277 143 9,300 9,350 279 145 9,350 9,400 282 146 9,400 9,450 285 148 9,450 9,500 287 149 9,500 9,550 290 151 9,550 9,600 292 152 9,600 9,650 295 154 9,650 9,700 298 155 9,700 9,750 300 157 9,750 9,800 303 158 9,800 9,850 306 160 9,850 9,900 308 162 9,900 9,950 311 164 9,950 10,000 313 166

10,000 10,050 316 16810,050 10,100 319 17010,100 10,150 321 17210,150 10,200 324 17410,200 10,250 327 17610,250 10,300 329 17810,300 10,350 332 18010,350 10,400 334 18210,400 10,450 337 18410,450 10,500 340 18610,500 10,550 342 18810,550 10,600 345 19010,600 10,650 348 19210,650 10,700 350 19410,700 10,750 353 19610,750 10,800 355 19810,800 10,850 358 20010,850 10,900 361 20210,900 10,950 363 20410,950 11,000 366 206

11,000 11,050 369 20811,050 11,100 371 21011,100 11,150 374 21211,150 11,200 376 21411,200 11,250 379 21611,250 11,300 382 21811,300 11,350 384 22011,350 11,400 387 22211,400 11,450 390 22411,450 11,500 392 22611,500 11,550 395 22811,550 11,600 397 23011,600 11,650 400 23211,650 11,700 403 23411,700 11,750 405 23611,750 11,800 408 23811,800 11,850 411 24011,850 11,900 413 24211,900 11,950 416 24411,950 12,000 418 246

12,000 12,050 421 24812,050 12,100 424 25012,100 12,150 426 25212,150 12,200 429 25412,200 12,250 432 25612,250 12,300 434 25912,300 12,350 437 26112,350 12,400 439 26412,400 12,450 442 26612,450 12,500 445 26912,500 12,550 447 27112,550 12,600 450 27412,600 12,650 453 27612,650 12,700 455 27912,700 12,750 458 28112,750 12,800 460 28412,800 12,850 463 28612,850 12,900 466 28912,900 12,950 468 29112,950 13,000 471 294

13,000 13,050 474 29613,050 13,100 476 29913,100 13,150 479 30113,150 13,200 481 30413,200 13,250 484 30613,250 13,300 487 30913,300 13,350 489 31113,350 13,400 492 31413,400 13,450 495 31613,450 13,500 497 31913,500 13,550 500 32113,550 13,600 502 32413,600 13,650 505 32613,650 13,700 508 32913,700 13,750 510 33113,750 13,800 513 33413,800 13,850 516 33613,850 13,900 518 33913,900 13,950 521 34113,950 14,000 523 344

14,000 14,050 526 34614,050 14,100 529 34914,100 14,150 531 35114,150 14,200 534 35414,200 14,250 537 35614,250 14,300 539 35914,300 14,350 542 36114,350 14,400 544 36414,400 14,450 547 36614,450 14,500 550 36914,500 14,550 552 37114,550 14,600 555 37414,600 14,650 558 37614,650 14,700 560 37914,700 14,750 563 38114,750 14,800 565 38414,800 14,850 568 38614,850 14,900 571 38914,900 14,950 573 39114,950 15,000 576 394

$6,000

$7,000

$8,000

$9,000

$10,000

$11,000

$12,000

$13,000

$14,000




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

6,000 6,050 125 61 6,050 6,100 127 62 6,100 6,150 129 63 6,150 6,200 131 64 6,200 6,250 133 65 6,250 6,300 135 66 6,300 6,350 137 67 6,350 6,400 139 68 6,400 6,450 141 69 6,450 6,500 143 70 6,500 6,550 145 71 6,550 6,600 147 72 6,600 6,650 149 73 6,650 6,700 151 74 6,700 6,750 153 75 6,750 6,800 155 76 6,800 6,850 157 77 6,850 6,900 159 78 6,900 6,950 161 79 6,950 7,000 163 80

7,000 7,050 165 81 7,050 7,100 167 82 7,100 7,150 169 83 7,150 7,200 171 84 7,200 7,250 173 85 7,250 7,300 175 86 7,300 7,350 178 87 7,350 7,400 180 88 7,400 7,450 183 89 7,450 7,500 185 90 7,500 7,550 188 91 7,550 7,600 190 92 7,600 7,650 193 94 7,650 7,700 195 95 7,700 7,750 198 97 7,750 7,800 200 98 7,800 7,850 203 100 7,850 7,900 205 101 7,900 7,950 208 103 7,950 8,000 210 104

8,000 8,050 213 106 8,050 8,100 215 107 8,100 8,150 218 109 8,150 8,200 220 110 8,200 8,250 223 112 8,250 8,300 225 113 8,300 8,350 228 115 8,350 8,400 230 116 8,400 8,450 233 118 8,450 8,500 235 119 8,500 8,550 238 121 8,550 8,600 240 122 8,600 8,650 243 124 8,650 8,700 245 125 8,700 8,750 248 127 8,750 8,800 250 128 8,800 8,850 253 130 8,850 8,900 256 131 8,900 8,950 258 133 8,950 9,000 261 134



$15,000

$16,000

$17,000

$18,000

$19,000

$20,000

$21,000

$22,000

$23,000

21,000 21,050 894 71121,050 21,100 896 71421,100 21,150 899 71721,150 21,200 901 71921,200 21,250 904 72221,250 21,300 907 72421,300 21,350 909 72721,350 21,400 912 73021,400 21,450 915 73221,450 21,500 917 73521,500 21,550 920 73821,550 21,600 922 74021,600 21,650 925 74321,650 21,700 928 74521,700 21,750 930 74821,750 21,800 933 75121,800 21,850 936 75321,850 21,900 938 75621,900 21,950 941 75921,950 22,000 943 761

22,000 22,050 946 76422,050 22,100 949 76622,100 22,150 951 76922,150 22,200 954 77222,200 22,250 957 77422,250 22,300 959 77722,300 22,350 962 78022,350 22,400 964 78222,400 22,450 967 78522,450 22,500 970 78722,500 22,550 972 79022,550 22,600 975 79322,600 22,650 978 79522,650 22,700 980 79822,700 22,750 983 80122,750 22,800 985 80322,800 22,850 988 80622,850 22,900 991 80822,900 22,950 993 81122,950 23,000 996 814

23,000 23,050 999 81623,050 23,100 1,001 81923,100 23,150 1,004 82223,150 23,200 1,006 82423,200 23,250 1,009 82723,250 23,300 1,012 82923,300 23,350 1,014 83223,350 23,400 1,017 83523,400 23,450 1,020 83723,450 23,500 1,022 84023,500 23,550 1,025 84323,550 23,600 1,027 84523,600 23,650 1,030 84823,650 23,700 1,033 85023,700 23,750 1,035 85323,750 23,800 1,038 85623,800 23,850 1,041 85823,850 23,900 1,043 86123,900 23,950 1,046 86423,950 24,000 1,048 866

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





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

15,000 15,050 579 39615,050 15,100 581 39915,100 15,150 584 40215,150 15,200 586 40415,200 15,250 589 40715,250 15,300 592 40915,300 15,350 594 41215,350 15,400 597 41515,400 15,450 600 41715,450 15,500 602 42015,500 15,550 605 42315,550 15,600 607 42515,600 15,650 610 42815,650 15,700 613 43015,700 15,750 615 43315,750 15,800 618 43615,800 15,850 621 43815,850 15,900 623 44115,900 15,950 626 44415,950 16,000 628 446

16,000 16,050 631 44916,050 16,100 634 45116,100 16,150 636 45416,150 16,200 639 45716,200 16,250 642 45916,250 16,300 644 46216,300 16,350 647 46516,350 16,400 649 46716,400 16,450 652 47016,450 16,500 655 47216,500 16,550 657 47516,550 16,600 660 47816,600 16,650 663 48016,650 16,700 665 48316,700 16,750 668 48616,750 16,800 670 48816,800 16,850 673 49116,850 16,900 676 49316,900 16,950 678 49616,950 17,000 681 499

17,000 17,050 684 50117,050 17,100 686 50417,100 17,150 689 50717,150 17,200 691 50917,200 17,250 694 51217,250 17,300 697 51417,300 17,350 699 51717,350 17,400 702 52017,400 17,450 705 52217,450 17,500 707 52517,500 17,550 710 52817,550 17,600 712 53017,600 17,650 715 53317,650 17,700 718 53517,700 17,750 720 53817,750 17,800 723 54117,800 17,850 726 54317,850 17,900 728 54617,900 17,950 731 54917,950 18,000 733 551

18,000 18,050 736 55418,050 18,100 739 55618,100 18,150 741 55918,150 18,200 744 56218,200 18,250 747 56418,250 18,300 749 56718,300 18,350 752 57018,350 18,400 754 57218,400 18,450 757 57518,450 18,500 760 57718,500 18,550 762 58018,550 18,600 765 58318,600 18,650 768 58518,650 18,700 770 58818,700 18,750 773 59118,750 18,800 775 59318,800 18,850 778 59618,850 18,900 781 59818,900 18,950 783 60118,950 19,000 786 604

19,000 19,050 789 60619,050 19,100 791 60919,100 19,150 794 61219,150 19,200 796 61419,200 19,250 799 61719,250 19,300 802 61919,300 19,350 804 62219,350 19,400 807 62519,400 19,450 810 62719,450 19,500 812 63019,500 19,550 815 63319,550 19,600 817 63519,600 19,650 820 63819,650 19,700 823 64019,700 19,750 825 64319,750 19,800 828 64619,800 19,850 831 64819,850 19,900 833 65119,900 19,950 836 65419,950 20,000 838 656

20,000 20,050 841 65920,050 20,100 844 66120,100 20,150 846 66420,150 20,200 849 66720,200 20,250 852 66920,250 20,300 854 67220,300 20,350 857 67520,350 20,400 859 67720,400 20,450 862 68020,450 20,500 865 68220,500 20,550 867 68520,550 20,600 870 68820,600 20,650 873 69020,650 20,700 875 69320,700 20,750 878 69620,750 20,800 880 69820,800 20,850 883 70120,850 20,900 886 70320,900 20,950 888 70620,950 21,000 891 709



$24,000

$25,000

$26,000

$27,000

$28,000

$29,000

$30,000

$31,000

$32,000

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





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 1,051 86924,050 24,100 1,054 87124,100 24,150 1,056 87424,150 24,200 1,059 87724,200 24,250 1,062 87924,250 24,300 1,064 88224,300 24,350 1,067 88524,350 24,400 1,069 88724,400 24,450 1,072 89024,450 24,500 1,075 89224,500 24,550 1,077 89524,550 24,600 1,080 89824,600 24,650 1,083 90024,650 24,700 1,085 90324,700 24,750 1,088 90624,750 24,800 1,090 90824,800 24,850 1,093 91124,850 24,900 1,096 91324,900 24,950 1,098 91624,950 25,000 1,101 919

25,000 25,050 1,104 92125,050 25,100 1,106 92425,100 25,150 1,109 92725,150 25,200 1,111 92925,200 25,250 1,114 93225,250 25,300 1,117 93425,300 25,350 1,119 93725,350 25,400 1,122 94025,400 25,450 1,125 94225,450 25,500 1,127 94525,500 25,550 1,130 94825,550 25,600 1,132 95025,600 25,650 1,135 95325,650 25,700 1,138 95525,700 25,750 1,140 95825,750 25,800 1,143 96125,800 25,850 1,146 96325,850 25,900 1,148 96625,900 25,950 1,151 96925,950 26,000 1,153 971

26,000 26,050 1,156 97426,050 26,100 1,159 97626,100 26,150 1,161 97926,150 26,200 1,164 98226,200 26,250 1,167 98426,250 26,300 1,169 98726,300 26,350 1,172 99026,350 26,400 1,174 99226,400 26,450 1,177 99526,450 26,500 1,180 99726,500 26,550 1,182 1,00026,550 26,600 1,185 1,00326,600 26,650 1,188 1,00526,650 26,700 1,190 1,00826,700 26,750 1,193 1,01126,750 26,800 1,195 1,01326,800 26,850 1,198 1,01626,850 26,900 1,201 1,01826,900 26,950 1,203 1,02126,950 27,000 1,206 1,024

27,000 27,050 1,209 1,02627,050 27,100 1,211 1,02927,100 27,150 1,214 1,03227,150 27,200 1,216 1,03427,200 27,250 1,219 1,03727,250 27,300 1,222 1,03927,300 27,350 1,224 1,04227,350 27,400 1,227 1,04527,400 27,450 1,230 1,04727,450 27,500 1,232 1,05027,500 27,550 1,235 1,05327,550 27,600 1,237 1,05527,600 27,650 1,240 1,05827,650 27,700 1,243 1,06027,700 27,750 1,245 1,06327,750 27,800 1,248 1,06627,800 27,850 1,251 1,06827,850 27,900 1,253 1,07127,900 27,950 1,256 1,07427,950 28,000 1,258 1,076

28,000 28,050 1,261 1,07928,050 28,100 1,264 1,08128,100 28,150 1,266 1,08428,150 28,200 1,269 1,08728,200 28,250 1,272 1,08928,250 28,300 1,274 1,09228,300 28,350 1,277 1,09528,350 28,400 1,279 1,09728,400 28,450 1,282 1,10028,450 28,500 1,285 1,10228,500 28,550 1,287 1,10528,550 28,600 1,290 1,10828,600 28,650 1,293 1,11028,650 28,700 1,295 1,11328,700 28,750 1,298 1,11628,750 28,800 1,300 1,11828,800 28,850 1,303 1,12128,850 28,900 1,306 1,12328,900 28,950 1,308 1,12628,950 29,000 1,311 1,129

29,000 29,050 1,314 1,13129,050 29,100 1,316 1,13429,100 29,150 1,319 1,13729,150 29,200 1,321 1,13929,200 29,250 1,324 1,14229,250 29,300 1,327 1,14429,300 29,350 1,329 1,14729,350 29,400 1,332 1,15029,400 29,450 1,335 1,15229,450 29,500 1,337 1,15529,500 29,550 1,340 1,15829,550 29,600 1,342 1,16029,600 29,650 1,345 1,16329,650 29,700 1,348 1,16529,700 29,750 1,350 1,16829,750 29,800 1,353 1,17129,800 29,850 1,356 1,17329,850 29,900 1,358 1,17629,900 29,950 1,361 1,17929,950 30,000 1,363 1,181

30,000 30,050 1,366 1,18430,050 30,100 1,369 1,18630,100 30,150 1,371 1,18930,150 30,200 1,374 1,19230,200 30,250 1,377 1,19430,250 30,300 1,379 1,19730,300 30,350 1,382 1,20030,350 30,400 1,384 1,20230,400 30,450 1,387 1,20530,450 30,500 1,390 1,20730,500 30,550 1,392 1,21030,550 30,600 1,395 1,21330,600 30,650 1,398 1,21530,650 30,700 1,400 1,21830,700 30,750 1,403 1,22130,750 30,800 1,405 1,22330,800 30,850 1,408 1,22630,850 30,900 1,411 1,22830,900 30,950 1,413 1,23130,950 31,000 1,416 1,234

31,000 31,050 1,419 1,23631,050 31,100 1,421 1,23931,100 31,150 1,424 1,24231,150 31,200 1,426 1,24431,200 31,250 1,429 1,24731,250 31,300 1,432 1,24931,300 31,350 1,434 1,25231,350 31,400 1,437 1,25531,400 31,450 1,440 1,25731,450 31,500 1,442 1,26031,500 31,550 1,445 1,26331,550 31,600 1,447 1,26531,600 31,650 1,450 1,26831,650 31,700 1,453 1,27031,700 31,750 1,455 1,27331,750 31,800 1,458 1,27631,800 31,850 1,461 1,27831,850 31,900 1,463 1,28131,900 31,950 1,466 1,28431,950 32,000 1,468 1,286

32,000 32,050 1,471 1,28932,050 32,100 1,474 1,29132,100 32,150 1,476 1,29432,150 32,200 1,479 1,29732,200 32,250 1,482 1,29932,250 32,300 1,484 1,30232,300 32,350 1,487 1,30532,350 32,400 1,489 1,30732,400 32,450 1,492 1,31032,450 32,500 1,495 1,31232,500 32,550 1,497 1,31532,550 32,600 1,500 1,31832,600 32,650 1,503 1,32032,650 32,700 1,505 1,32332,700 32,750 1,508 1,32632,750 32,800 1,510 1,32832,800 32,850 1,513 1,33132,850 32,900 1,516 1,33332,900 32,950 1,518 1,33632,950 33,000 1,521 1,339



$33,000

$34,000

$35,000

$36,000

$37,000

$38,000

$39,000

$40,000

$41,000

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





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

33,000 33,050 1,524 1,34133,050 33,100 1,526 1,34433,100 33,150 1,529 1,34733,150 33,200 1,531 1,34933,200 33,250 1,534 1,35233,250 33,300 1,537 1,35433,300 33,350 1,539 1,35733,350 33,400 1,542 1,36033,400 33,450 1,545 1,36233,450 33,500 1,547 1,36533,500 33,550 1,550 1,36833,550 33,600 1,552 1,37033,600 33,650 1,555 1,37333,650 33,700 1,558 1,37533,700 33,750 1,560 1,37833,750 33,800 1,563 1,38133,800 33,850 1,566 1,38333,850 33,900 1,568 1,38633,900 33,950 1,571 1,38933,950 34,000 1,573 1,391

34,000 34,050 1,576 1,39434,050 34,100 1,579 1,39634,100 34,150 1,581 1,39934,150 34,200 1,584 1,40234,200 34,250 1,587 1,40434,250 34,300 1,589 1,40734,300 34,350 1,592 1,41034,350 34,400 1,594 1,41234,400 34,450 1,597 1,41534,450 34,500 1,600 1,41734,500 34,550 1,602 1,42034,550 34,600 1,605 1,42334,600 34,650 1,608 1,42534,650 34,700 1,610 1,42834,700 34,750 1,613 1,43134,750 34,800 1,615 1,43334,800 34,850 1,618 1,43634,850 34,900 1,621 1,43834,900 34,950 1,623 1,44134,950 35,000 1,626 1,444

35,000 35,050 1,629 1,44635,050 35,100 1,631 1,44935,100 35,150 1,634 1,45235,150 35,200 1,636 1,45435,200 35,250 1,639 1,45735,250 35,300 1,642 1,45935,300 35,350 1,644 1,46235,350 35,400 1,647 1,46535,400 35,450 1,650 1,46735,450 35,500 1,652 1,47035,500 35,550 1,655 1,47335,550 35,600 1,657 1,47535,600 35,650 1,660 1,47835,650 35,700 1,663 1,48035,700 35,750 1,665 1,48335,750 35,800 1,668 1,48635,800 35,850 1,671 1,48835,850 35,900 1,673 1,49135,900 35,950 1,676 1,49435,950 36,000 1,678 1,496

36,000 36,050 1,681 1,49936,050 36,100 1,684 1,50136,100 36,150 1,686 1,50436,150 36,200 1,689 1,50736,200 36,250 1,692 1,50936,250 36,300 1,694 1,51236,300 36,350 1,697 1,51536,350 36,400 1,699 1,51736,400 36,450 1,702 1,52036,450 36,500 1,705 1,52236,500 36,550 1,707 1,52536,550 36,600 1,710 1,52836,600 36,650 1,713 1,53036,650 36,700 1,715 1,53336,700 36,750 1,718 1,53636,750 36,800 1,720 1,53836,800 36,850 1,723 1,54136,850 36,900 1,726 1,54336,900 36,950 1,728 1,54636,950 37,000 1,731 1,549

37,000 37,050 1,734 1,55137,050 37,100 1,736 1,55437,100 37,150 1,739 1,55737,150 37,200 1,741 1,55937,200 37,250 1,744 1,56237,250 37,300 1,747 1,56437,300 37,350 1,749 1,56737,350 37,400 1,752 1,57037,400 37,450 1,755 1,57237,450 37,500 1,757 1,57537,500 37,550 1,760 1,57837,550 37,600 1,762 1,58037,600 37,650 1,765 1,58337,650 37,700 1,768 1,58537,700 37,750 1,770 1,58837,750 37,800 1,773 1,59137,800 37,850 1,776 1,59337,850 37,900 1,778 1,59637,900 37,950 1,781 1,59937,950 38,000 1,783 1,601

38,000 38,050 1,786 1,60438,050 38,100 1,789 1,60638,100 38,150 1,791 1,60938,150 38,200 1,794 1,61238,200 38,250 1,797 1,61438,250 38,300 1,799 1,61738,300 38,350 1,802 1,62038,350 38,400 1,804 1,62238,400 38,450 1,807 1,62538,450 38,500 1,810 1,62738,500 38,550 1,812 1,63038,550 38,600 1,815 1,63338,600 38,650 1,818 1,63538,650 38,700 1,820 1,63838,700 38,750 1,823 1,64138,750 38,800 1,825 1,64338,800 38,850 1,828 1,64638,850 38,900 1,831 1,64838,900 38,950 1,833 1,65138,950 39,000 1,836 1,654

39,000 39,050 1,839 1,65639,050 39,100 1,841 1,65939,100 39,150 1,844 1,66239,150 39,200 1,846 1,66439,200 39,250 1,849 1,66739,250 39,300 1,852 1,66939,300 39,350 1,854 1,67239,350 39,400 1,857 1,67539,400 39,450 1,860 1,67739,450 39,500 1,862 1,68039,500 39,550 1,865 1,68339,550 39,600 1,867 1,68539,600 39,650 1,870 1,68839,650 39,700 1,873 1,69039,700 39,750 1,875 1,69339,750 39,800 1,878 1,69639,800 39,850 1,881 1,69839,850 39,900 1,883 1,70139,900 39,950 1,886 1,70439,950 40,000 1,888 1,706

40,000 40,050 1,891 1,70940,050 40,100 1,894 1,71140,100 40,150 1,896 1,71440,150 40,200 1,899 1,71740,200 40,250 1,902 1,71940,250 40,300 1,904 1,72240,300 40,350 1,907 1,72540,350 40,400 1,909 1,72740,400 40,450 1,912 1,73040,450 40,500 1,915 1,73240,500 40,550 1,917 1,73540,550 40,600 1,920 1,73840,600 40,650 1,923 1,74040,650 40,700 1,925 1,74340,700 40,750 1,928 1,74640,750 40,800 1,930 1,74840,800 40,850 1,933 1,75140,850 40,900 1,936 1,75340,900 40,950 1,938 1,75640,950 41,000 1,941 1,759

41,000 41,050 1,944 1,76141,050 41,100 1,946 1,76441,100 41,150 1,949 1,76741,150 41,200 1,951 1,76941,200 41,250 1,954 1,77241,250 41,300 1,957 1,77441,300 41,350 1,959 1,77741,350 41,400 1,962 1,78041,400 41,450 1,965 1,78241,450 41,500 1,967 1,78541,500 41,550 1,970 1,78841,550 41,600 1,972 1,79041,600 41,650 1,975 1,79341,650 41,700 1,978 1,79541,700 41,750 1,980 1,79841,750 41,800 1,983 1,80141,800 41,850 1,986 1,80341,850 41,900 1,988 1,80641,900 41,950 1,991 1,80941,950 42,000 1,993 1,811



$42,000

$43,000

$44,000

$45,000

$46,000

$47,000

$48,000

$49,000

$50,000

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





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

42,000 42,050 1,996 1,81442,050 42,100 1,999 1,81642,100 42,150 2,001 1,81942,150 42,200 2,004 1,82242,200 42,250 2,007 1,82442,250 42,300 2,009 1,82742,300 42,350 2,012 1,83042,350 42,400 2,014 1,83242,400 42,450 2,017 1,83542,450 42,500 2,020 1,83742,500 42,550 2,022 1,84042,550 42,600 2,025 1,84342,600 42,650 2,028 1,84542,650 42,700 2,030 1,84842,700 42,750 2,033 1,85142,750 42,800 2,035 1,85342,800 42,850 2,038 1,85642,850 42,900 2,041 1,85842,900 42,950 2,043 1,86142,950 43,000 2,046 1,864

43,000 43,050 2,049 1,86643,050 43,100 2,051 1,86943,100 43,150 2,054 1,87243,150 43,200 2,056 1,87443,200 43,250 2,059 1,87743,250 43,300 2,062 1,87943,300 43,350 2,064 1,88243,350 43,400 2,067 1,88543,400 43,450 2,070 1,88743,450 43,500 2,072 1,89043,500 43,550 2,075 1,89343,550 43,600 2,077 1,89543,600 43,650 2,080 1,89843,650 43,700 2,083 1,90043,700 43,750 2,085 1,90343,750 43,800 2,088 1,90643,800 43,850 2,091 1,90843,850 43,900 2,093 1,91143,900 43,950 2,096 1,91443,950 44,000 2,098 1,916

44,000 44,050 2,101 1,91944,050 44,100 2,104 1,92144,100 44,150 2,106 1,92444,150 44,200 2,109 1,92744,200 44,250 2,112 1,92944,250 44,300 2,114 1,93244,300 44,350 2,117 1,93544,350 44,400 2,119 1,93744,400 44,450 2,122 1,94044,450 44,500 2,125 1,94244,500 44,550 2,127 1,94544,550 44,600 2,130 1,94844,600 44,650 2,133 1,95044,650 44,700 2,135 1,95344,700 44,750 2,138 1,95644,750 44,800 2,140 1,95844,800 44,850 2,143 1,96144,850 44,900 2,146 1,96344,900 44,950 2,148 1,96644,950 45,000 2,151 1,969

45,000 45,050 2,154 1,97145,050 45,100 2,156 1,97445,100 45,150 2,159 1,97745,150 45,200 2,161 1,97945,200 45,250 2,164 1,98245,250 45,300 2,167 1,98445,300 45,350 2,169 1,98745,350 45,400 2,172 1,99045,400 45,450 2,175 1,99245,450 45,500 2,177 1,99545,500 45,550 2,180 1,99845,550 45,600 2,182 2,00045,600 45,650 2,185 2,00345,650 45,700 2,188 2,00545,700 45,750 2,190 2,00845,750 45,800 2,193 2,01145,800 45,850 2,196 2,01345,850 45,900 2,198 2,01645,900 45,950 2,201 2,01945,950 46,000 2,203 2,021

46,000 46,050 2,206 2,02446,050 46,100 2,209 2,02646,100 46,150 2,211 2,02946,150 46,200 2,214 2,03246,200 46,250 2,217 2,03446,250 46,300 2,219 2,03746,300 46,350 2,222 2,04046,350 46,400 2,224 2,04246,400 46,450 2,227 2,04546,450 46,500 2,230 2,04746,500 46,550 2,232 2,05046,550 46,600 2,235 2,05346,600 46,650 2,238 2,05546,650 46,700 2,240 2,05846,700 46,750 2,243 2,06146,750 46,800 2,245 2,06346,800 46,850 2,248 2,06646,850 46,900 2,251 2,06846,900 46,950 2,253 2,07146,950 47,000 2,256 2,074

47,000 47,050 2,259 2,07647,050 47,100 2,261 2,07947,100 47,150 2,264 2,08247,150 47,200 2,266 2,08447,200 47,250 2,269 2,08747,250 47,300 2,272 2,08947,300 47,350 2,274 2,09247,350 47,400 2,277 2,09547,400 47,450 2,280 2,09747,450 47,500 2,282 2,10047,500 47,550 2,285 2,10347,550 47,600 2,287 2,10547,600 47,650 2,290 2,10847,650 47,700 2,293 2,11047,700 47,750 2,295 2,11347,750 47,800 2,298 2,11647,800 47,850 2,301 2,11847,850 47,900 2,303 2,12147,900 47,950 2,306 2,12447,950 48,000 2,308 2,126

48,000 48,050 2,311 2,12948,050 48,100 2,314 2,13148,100 48,150 2,316 2,13448,150 48,200 2,319 2,13748,200 48,250 2,322 2,13948,250 48,300 2,324 2,14248,300 48,350 2,327 2,14548,350 48,400 2,329 2,14748,400 48,450 2,332 2,15048,450 48,500 2,335 2,15248,500 48,550 2,337 2,15548,550 48,600 2,340 2,15848,600 48,650 2,343 2,16048,650 48,700 2,345 2,16348,700 48,750 2,348 2,16648,750 48,800 2,350 2,16848,800 48,850 2,353 2,17148,850 48,900 2,356 2,17348,900 48,950 2,358 2,17648,950 49,000 2,361 2,179

49,000 49,050 2,364 2,18149,050 49,100 2,366 2,18449,100 49,150 2,369 2,18749,150 49,200 2,371 2,18949,200 49,250 2,374 2,19249,250 49,300 2,377 2,19449,300 49,350 2,379 2,19749,350 49,400 2,382 2,20049,400 49,450 2,385 2,20249,450 49,500 2,387 2,20549,500 49,550 2,390 2,20849,550 49,600 2,392 2,21049,600 49,650 2,395 2,21349,650 49,700 2,398 2,21549,700 49,750 2,400 2,21849,750 49,800 2,403 2,22149,800 49,850 2,406 2,22349,850 49,900 2,408 2,22649,900 49,950 2,411 2,22949,950 50,000 2,413 2,231

50,000 50,050 2,416 2,23450,050 50,100 2,419 2,23650,100 50,150 2,421 2,23950,150 50,200 2,424 2,24250,200 50,250 2,427 2,24450,250 50,300 2,429 2,24750,300 50,350 2,432 2,25050,350 50,400 2,434 2,25250,400 50,450 2,437 2,25550,450 50,500 2,440 2,25750,500 50,550 2,442 2,26050,550 50,600 2,445 2,26350,600 50,650 2,448 2,26550,650 50,700 2,450 2,26850,700 50,750 2,453 2,27150,750 50,800 2,455 2,27350,800 50,850 2,458 2,27650,850 50,900 2,461 2,27850,900 50,950 2,463 2,28150,950 51,000 2,466 2,284



$51,000

$52,000

$53,000

$54,000

$55,000

$56,000

$57,000

$58,000

$59,000

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





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

51,000 51,050 2,469 2,28651,050 51,100 2,471 2,28951,100 51,150 2,474 2,29251,150 51,200 2,476 2,29451,200 51,250 2,479 2,29751,250 51,300 2,482 2,29951,300 51,350 2,484 2,30251,350 51,400 2,487 2,30551,400 51,450 2,490 2,30751,450 51,500 2,492 2,31051,500 51,550 2,495 2,31351,550 51,600 2,497 2,31551,600 51,650 2,500 2,31851,650 51,700 2,503 2,32051,700 51,750 2,505 2,32351,750 51,800 2,508 2,32651,800 51,850 2,511 2,32851,850 51,900 2,513 2,33151,900 51,950 2,516 2,33451,950 52,000 2,518 2,336

52,000 52,050 2,521 2,33952,050 52,100 2,524 2,34152,100 52,150 2,526 2,34452,150 52,200 2,529 2,34752,200 52,250 2,532 2,34952,250 52,300 2,534 2,35252,300 52,350 2,537 2,35552,350 52,400 2,539 2,35752,400 52,450 2,542 2,36052,450 52,500 2,545 2,36252,500 52,550 2,547 2,36552,550 52,600 2,550 2,36852,600 52,650 2,553 2,37052,650 52,700 2,555 2,37352,700 52,750 2,558 2,37652,750 52,800 2,560 2,37852,800 52,850 2,563 2,38152,850 52,900 2,566 2,38352,900 52,950 2,568 2,38652,950 53,000 2,571 2,389

53,000 53,050 2,574 2,39153,050 53,100 2,576 2,39453,100 53,150 2,579 2,39753,150 53,200 2,581 2,39953,200 53,250 2,584 2,40253,250 53,300 2,587 2,40453,300 53,350 2,589 2,40753,350 53,400 2,592 2,41053,400 53,450 2,595 2,41253,450 53,500 2,597 2,41553,500 53,550 2,600 2,41853,550 53,600 2,602 2,42053,600 53,650 2,605 2,42353,650 53,700 2,608 2,42553,700 53,750 2,610 2,42853,750 53,800 2,613 2,43153,800 53,850 2,616 2,43353,850 53,900 2,618 2,43653,900 53,950 2,621 2,43953,950 54,000 2,623 2,441

54,000 54,050 2,626 2,44454,050 54,100 2,629 2,44654,100 54,150 2,631 2,44954,150 54,200 2,634 2,45254,200 54,250 2,637 2,45454,250 54,300 2,639 2,45754,300 54,350 2,642 2,46054,350 54,400 2,644 2,46254,400 54,450 2,647 2,46554,450 54,500 2,650 2,46754,500 54,550 2,652 2,47054,550 54,600 2,655 2,47354,600 54,650 2,658 2,47554,650 54,700 2,660 2,47854,700 54,750 2,663 2,48154,750 54,800 2,665 2,48354,800 54,850 2,668 2,48654,850 54,900 2,671 2,48854,900 54,950 2,673 2,49154,950 55,000 2,676 2,494

55,000 55,050 2,679 2,49655,050 55,100 2,681 2,49955,100 55,150 2,684 2,50255,150 55,200 2,686 2,50455,200 55,250 2,689 2,50755,250 55,300 2,692 2,50955,300 55,350 2,694 2,51255,350 55,400 2,697 2,51555,400 55,450 2,700 2,51755,450 55,500 2,702 2,52055,500 55,550 2,705 2,52355,550 55,600 2,707 2,52555,600 55,650 2,710 2,52855,650 55,700 2,713 2,53055,700 55,750 2,715 2,53355,750 55,800 2,718 2,53655,800 55,850 2,721 2,53855,850 55,900 2,723 2,54155,900 55,950 2,726 2,54455,950 56,000 2,728 2,546

56,000 56,050 2,731 2,54956,050 56,100 2,734 2,55156,100 56,150 2,736 2,55456,150 56,200 2,739 2,55756,200 56,250 2,742 2,55956,250 56,300 2,744 2,56256,300 56,350 2,747 2,56556,350 56,400 2,749 2,56756,400 56,450 2,752 2,57056,450 56,500 2,755 2,57256,500 56,550 2,757 2,57556,550 56,600 2,760 2,57856,600 56,650 2,763 2,58056,650 56,700 2,765 2,58356,700 56,750 2,768 2,58656,750 56,800 2,770 2,58856,800 56,850 2,773 2,59156,850 56,900 2,776 2,59356,900 56,950 2,778 2,59656,950 57,000 2,781 2,599

57,000 57,050 2,784 2,60157,050 57,100 2,786 2,60457,100 57,150 2,789 2,60757,150 57,200 2,791 2,60957,200 57,250 2,794 2,61257,250 57,300 2,797 2,61457,300 57,350 2,799 2,61757,350 57,400 2,802 2,62057,400 57,450 2,805 2,62257,450 57,500 2,807 2,62557,500 57,550 2,810 2,62857,550 57,600 2,812 2,63057,600 57,650 2,815 2,63357,650 57,700 2,818 2,63557,700 57,750 2,820 2,63857,750 57,800 2,823 2,64157,800 57,850 2,826 2,64357,850 57,900 2,828 2,64657,900 57,950 2,831 2,64957,950 58,000 2,833 2,651

58,000 58,050 2,836 2,65458,050 58,100 2,839 2,65658,100 58,150 2,841 2,65958,150 58,200 2,844 2,66258,200 58,250 2,847 2,66458,250 58,300 2,849 2,66758,300 58,350 2,852 2,67058,350 58,400 2,854 2,67258,400 58,450 2,857 2,67558,450 58,500 2,860 2,67758,500 58,550 2,862 2,68058,550 58,600 2,865 2,68358,600 58,650 2,868 2,68558,650 58,700 2,870 2,68858,700 58,750 2,873 2,69158,750 58,800 2,875 2,69358,800 58,850 2,878 2,69658,850 58,900 2,881 2,69858,900 58,950 2,883 2,70158,950 59,000 2,886 2,704

59,000 59,050 2,889 2,70659,050 59,100 2,891 2,70959,100 59,150 2,894 2,71259,150 59,200 2,896 2,71459,200 59,250 2,899 2,71759,250 59,300 2,902 2,71959,300 59,350 2,904 2,72259,350 59,400 2,907 2,72559,400 59,450 2,910 2,72759,450 59,500 2,912 2,73059,500 59,550 2,915 2,73359,550 59,600 2,917 2,73559,600 59,650 2,920 2,73859,650 59,700 2,923 2,74059,700 59,750 2,925 2,74359,750 59,800 2,928 2,74659,800 59,850 2,931 2,74859,850 59,900 2,933 2,75159,900 59,950 2,936 2,75459,950 60,000 2,938 2,756



$60,000

$61,000

$62,000

$63,000

$64,000

$65,000

$66,000

$67,000

$68,000

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





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

60,000 60,050 2,941 2,75960,050 60,100 2,944 2,76160,100 60,150 2,946 2,76460,150 60,200 2,949 2,76760,200 60,250 2,952 2,76960,250 60,300 2,954 2,77260,300 60,350 2,957 2,77560,350 60,400 2,959 2,77760,400 60,450 2,962 2,78060,450 60,500 2,965 2,78260,500 60,550 2,967 2,78560,550 60,600 2,970 2,78860,600 60,650 2,973 2,79060,650 60,700 2,975 2,79360,700 60,750 2,978 2,79660,750 60,800 2,980 2,79860,800 60,850 2,983 2,80160,850 60,900 2,986 2,80360,900 60,950 2,988 2,80660,950 61,000 2,991 2,809

61,000 61,050 2,994 2,81161,050 61,100 2,996 2,81461,100 61,150 2,999 2,81761,150 61,200 3,001 2,81961,200 61,250 3,004 2,82261,250 61,300 3,007 2,82461,300 61,350 3,009 2,82761,350 61,400 3,012 2,83061,400 61,450 3,015 2,83261,450 61,500 3,017 2,83561,500 61,550 3,020 2,83861,550 61,600 3,022 2,84061,600 61,650 3,025 2,84361,650 61,700 3,028 2,84561,700 61,750 3,030 2,84861,750 61,800 3,033 2,85161,800 61,850 3,036 2,85361,850 61,900 3,038 2,85661,900 61,950 3,041 2,85961,950 62,000 3,043 2,861

62,000 62,050 3,046 2,86462,050 62,100 3,049 2,86662,100 62,150 3,051 2,86962,150 62,200 3,054 2,87262,200 62,250 3,057 2,87462,250 62,300 3,059 2,87762,300 62,350 3,062 2,88062,350 62,400 3,064 2,88262,400 62,450 3,067 2,88562,450 62,500 3,070 2,88762,500 62,550 3,072 2,89062,550 62,600 3,075 2,89362,600 62,650 3,078 2,89562,650 62,700 3,080 2,89862,700 62,750 3,083 2,90162,750 62,800 3,085 2,90362,800 62,850 3,088 2,90662,850 62,900 3,091 2,90862,900 62,950 3,093 2,91162,950 63,000 3,096 2,914

63,000 63,050 3,099 2,91663,050 63,100 3,101 2,91963,100 63,150 3,104 2,92263,150 63,200 3,106 2,92463,200 63,250 3,109 2,92763,250 63,300 3,112 2,92963,300 63,350 3,114 2,93263,350 63,400 3,117 2,93563,400 63,450 3,120 2,93763,450 63,500 3,122 2,94063,500 63,550 3,125 2,94363,550 63,600 3,127 2,94563,600 63,650 3,130 2,94863,650 63,700 3,133 2,95063,700 63,750 3,135 2,95363,750 63,800 3,138 2,95663,800 63,850 3,141 2,95863,850 63,900 3,143 2,96163,900 63,950 3,146 2,96463,950 64,000 3,148 2,966

64,000 64,050 3,151 2,96964,050 64,100 3,154 2,97164,100 64,150 3,156 2,97464,150 64,200 3,159 2,97764,200 64,250 3,162 2,97964,250 64,300 3,164 2,98264,300 64,350 3,167 2,98564,350 64,400 3,169 2,98764,400 64,450 3,172 2,99064,450 64,500 3,175 2,99264,500 64,550 3,177 2,99564,550 64,600 3,180 2,99864,600 64,650 3,183 3,00064,650 64,700 3,185 3,00364,700 64,750 3,188 3,00664,750 64,800 3,190 3,00864,800 64,850 3,193 3,01164,850 64,900 3,196 3,01364,900 64,950 3,198 3,01664,950 65,000 3,201 3,019

65,000 65,050 3,204 3,02165,050 65,100 3,206 3,02465,100 65,150 3,209 3,02765,150 65,200 3,211 3,02965,200 65,250 3,214 3,03265,250 65,300 3,217 3,03465,300 65,350 3,219 3,03765,350 65,400 3,222 3,04065,400 65,450 3,225 3,04265,450 65,500 3,227 3,04565,500 65,550 3,230 3,04865,550 65,600 3,232 3,05065,600 65,650 3,235 3,05365,650 65,700 3,238 3,05565,700 65,750 3,240 3,05865,750 65,800 3,243 3,06165,800 65,850 3,246 3,06365,850 65,900 3,248 3,06665,900 65,950 3,251 3,06965,950 66,000 3,253 3,071

66,000 66,050 3,256 3,07466,050 66,100 3,259 3,07666,100 66,150 3,261 3,07966,150 66,200 3,264 3,08266,200 66,250 3,267 3,08466,250 66,300 3,269 3,08766,300 66,350 3,272 3,09066,350 66,400 3,274 3,09266,400 66,450 3,277 3,09566,450 66,500 3,280 3,09766,500 66,550 3,282 3,10066,550 66,600 3,285 3,10366,600 66,650 3,288 3,10566,650 66,700 3,290 3,10866,700 66,750 3,293 3,11166,750 66,800 3,295 3,11366,800 66,850 3,298 3,11666,850 66,900 3,301 3,11866,900 66,950 3,303 3,12166,950 67,000 3,306 3,124

67,000 67,050 3,309 3,12667,050 67,100 3,311 3,12967,100 67,150 3,314 3,13267,150 67,200 3,316 3,13467,200 67,250 3,319 3,13767,250 67,300 3,322 3,13967,300 67,350 3,324 3,14267,350 67,400 3,327 3,14567,400 67,450 3,330 3,14767,450 67,500 3,332 3,15067,500 67,550 3,335 3,15367,550 67,600 3,337 3,15567,600 67,650 3,340 3,15867,650 67,700 3,343 3,16067,700 67,750 3,345 3,16367,750 67,800 3,348 3,16667,800 67,850 3,351 3,16867,850 67,900 3,353 3,17167,900 67,950 3,356 3,17467,950 68,000 3,358 3,176

68,000 68,050 3,361 3,17968,050 68,100 3,364 3,18168,100 68,150 3,366 3,18468,150 68,200 3,369 3,18768,200 68,250 3,372 3,18968,250 68,300 3,374 3,19268,300 68,350 3,377 3,19568,350 68,400 3,379 3,19768,400 68,450 3,382 3,20068,450 68,500 3,385 3,20268,500 68,550 3,387 3,20568,550 68,600 3,390 3,20868,600 68,650 3,393 3,21068,650 68,700 3,395 3,21368,700 68,750 3,398 3,21668,750 68,800 3,400 3,21868,800 68,850 3,403 3,22168,850 68,900 3,406 3,22368,900 68,950 3,408 3,22668,950 69,000 3,411 3,229

And you are:

At least

But less than

Single or married

filing separate

Married* filing

joint or head of

household


Your tax is:

*ThiscolumnmustalsobeusedbyaQualifiedWidow(er).

And you are:

At least

But less than

Single or married

filing separate

Married* filing

joint or head of

household


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:

$69,000 $70,000 $72,000

Calculating Tax on Taxable Income of $73,000 or more for Single

or Married Filing Separate

If your Taxable Income is $73,000 or more,

use the tax computation worksheets.

For Single or MarriedFiling Separate, use the worksheet on the left.

For Married Filing Joint, Head of Household or Qualified Widow(er),

use the worksheet on the right.

69,000 69,050 3,414 3,23169,050 69,100 3,416 3,23469,100 69,150 3,419 3,23769,150 69,200 3,421 3,23969,200 69,250 3,424 3,24269,250 69,300 3,427 3,24469,300 69,350 3,429 3,24769,350 69,400 3,432 3,25069,400 69,450 3,435 3,25269,450 69,500 3,437 3,25569,500 69,550 3,440 3,25869,550 69,600 3,442 3,26069,600 69,650 3,445 3,26369,650 69,700 3,448 3,26569,700 69,750 3,450 3,26869,750 69,800 3,453 3,27169,800 69,850 3,456 3,27369,850 69,900 3,458 3,27669,900 69,950 3,461 3,27969,950 70,000 3,463 3,281

70,000 70,050 3,466 3,28470,050 70,100 3,469 3,28670,100 70,150 3,471 3,28970,150 70,200 3,474 3,29270,200 70,250 3,477 3,29470,250 70,300 3,479 3,29770,300 70,350 3,482 3,30070,350 70,400 3,484 3,30270,400 70,450 3,487 3,30570,450 70,500 3,490 3,30770,500 70,550 3,492 3,31070,550 70,600 3,495 3,31370,600 70,650 3,498 3,31570,650 70,700 3,500 3,31870,700 70,750 3,503 3,32170,750 70,800 3,505 3,32370,800 70,850 3,508 3,32670,850 70,900 3,511 3,32870,900 70,950 3,513 3,33170,950 71,000 3,516 3,334

71,000 71,050 3,519 3,33671,050 71,100 3,521 3,33971,100 71,150 3,524 3,34271,150 71,200 3,526 3,34471,200 71,250 3,529 3,34771,250 71,300 3,532 3,34971,300 71,350 3,534 3,35271,350 71,400 3,537 3,35571,400 71,450 3,540 3,35771,450 71,500 3,542 3,36071,500 71,550 3,545 3,36371,550 71,600 3,547 3,36571,600 71,650 3,550 3,36871,650 71,700 3,553 3,37071,700 71,750 3,555 3,37371,750 71,800 3,558 3,37671,800 71,850 3,561 3,37871,850 71,900 3,563 3,38171,900 71,950 3,566 3,38471,950 72,000 3,568 3,386

72,000 72,050 3,571 3,38972,050 72,100 3,574 3,39172,100 72,150 3,576 3,39472,150 72,200 3,579 3,39772,200 72,250 3,582 3,39972,250 72,300 3,584 3,40272,300 72,350 3,587 3,40572,350 72,400 3,589 3,40772,400 72,450 3,592 3,41072,450 72,500 3,595 3,41272,500 72,550 3,597 3,41572,550 72,600 3,600 3,41872,600 72,650 3,603 3,42072,650 72,700 3,605 3,42372,700 72,750 3,608 3,42672,750 72,800 3,610 3,42872,800 72,850 3,613 3,43172,850 72,900 3,616 3,43372,900 72,950 3,618 3,43672,950 73,000 3,621 3,439

$3,622 plus 0.0525 over $73,000

Calculating Tax on Taxable Income of $73,000

or more for Married Filing Joint, Head of Household or

Qualified Widow(er)

$3,440 plus 0.0525 over $73,000

35

$71,000

1. Taxable Income

2. Less-73,000

3. Total:Subtract Line2fromLine1 and enter here =

4. MultiplyLine3 by0.0525 and enter here

5. Taxon $73,000 3,622

6. TotalTax: AddLine4toLine5. Entertotalhere. Thisisyour Total Tax =

1. Taxable Income

2. Less-73,000

3. Total:Subtract Line2fromLine1 and enter here =

4. MultiplyLine3 by0.0525 and enter here

5. Taxon $73,000 3,440

6. TotalTax:AddLine4toLine5. Entertotalhere. ThisisyourTotal Tax =


Whether you need a tax form, have a question or need further information,

there are many ways to reach us.

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

How to Contact the Oklahoma Tax Commission

Give Us a Call!TheOklahomaTax

Commissioncanbereachedat (405) 521-3160.

Thein-statetollfreenumberis (800) 522-8165.Press“0”tospeaktoarepresentative.

36

Get Your Refund Faster - Use Direct Deposit!

JOE SMITH SUSIE SMITH123MainStreetAnyplace,OK00000

1234

ANYPLACE BANKAnyplace,OK00000

For

PAYTOTHE ORDEROF $

15-0000/0000

DOLLARS

:120120012 : 2020268620 1234

RoutingNumber

AccountNumberSAMPLE

SAMPLE Note:Theroutingandaccountnumbersmayappearindifferentplacesonyourcheck.

Placean‘X’intheappropriateboxastowhethertherefundwillbegoingintoacheckingorsavings account.Pleasekeepinmindyouwillnotreceivenotificationofthedeposit. Fillouttheroutingnumber.Theroutingnumbermustbeninedigits.Usingthesamplecheckshown

below,theroutingnumberis120120012.Ifthefirsttwodigitsarenot01through12or21through32,thedirectdepositwillfailtoprocess.Aletterrequestingcorrectbankinginformationwillbemailedtotheaddressshownonyourtaxreturn.

Enteryouraccountnumber.Theaccountnumbercanbeupto17characters(bothnumbersand letters).Includehyphensbutomitspacesandspecialsymbols.Enterthenumberfromlefttoright andleaveanyunusedboxesblank.Onthesamplecheckshownbelow,theaccountnumberis 2020268620.

12

3

WARNING!Duetoelectronicbankingrules,theOTCwillnotallowdirectdepositstoorthroughforeignfinancialinstitutions.Ifyouuseaforeignfinancialinstitutionorhaveaforeignaddressonyourincometaxreturnyouwillbeissuedapapercheck.IfyouhaveanaddresswithanAPO,FPOorDPOyouarenotconsideredtohaveaforeignaddress;yourrefundiseligiblefordirectdeposit.

Please complete the direct deposit box on the tax return to have your refund directly deposited into your account at a bank or other financial institution. If you do not have your refund deposited directly into your bank account, you will receive a debit card.

Please Note:Aletterrequestingcorrectbankinginformationwillbemailedtotheaddressshownonyourtaxreturnifthedirectdepositfailstoprocess.

Office Locations!

Oklahoma City2501NorthLincolnBoulevard

(405) 521-3160

Tulsa440SouthHouston,5thFloor

(918) 581-2399

Visit Us on the Web!You’llfindawealth

ofinformationonourwebsite,includingdownloadabletax

forms,answerstocommonquestions,and

onlinefilingoptionsforbothincomeandbusinesstaxes!

www.tax.ok.gov

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Place an ‘X’ in this box if this is an amended 511NR. See Schedule511NR-G.

Oklahoma source income (Schedule 511NR-1, line 18) ................Federal adjusted gross income (Schedule 511NR-1, line 19) ......Oklahoma additions: Schedule 511NR-A, line 8 ..............................Add lines (Federal 2 and 3) and then (Oklahoma 1 and 3) ..............Oklahoma subtractions: Schedule 511NR-B, line 15 ........................Adjusted gross income: Okla. Source (line 4 minus line 5) .................Adjusted gross income: All Sources (line 4 minus line 5) Also enter on line 8 ...

Complete Schedule 511NR-1 “Income Allocation for Nonresidents and Part-Year Residents” to arrive at Oklahoma Source Income (line 1) and Federal adjusted gross income (line 2).

Oklahoma Nonresident/Part-Year Income Tax Return

Please Round to Nearest Whole Dollar

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Form 511NR2013

Your Social Security Number

Spouse’s Social Security Number (joint return only)

Nam

e an

d A

dd

ress

Ple

ase

Pri

nt

or

Type

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

City, State and ZIP

AMENDED RETURN!

Fil

ing

Sta

tus

1 Single2 Married filing joint return (even if only one had income)3 Married filing separate • Ifspouseisalsofiling,list nameandSSNintheboxes:4 Head of household with qualifying person5 Qualifying widow(er) with dependent child •Pleaselisttheyearspousediedinboxatright:

Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Yourself _________ Spouse _______R

esid

ency

S

tatu

s

Not Required to FilePlace an ‘X’ in this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding.(see instructions)

Regular

Yourself

Spouse

Number of dependent children

Number of other dependents

Add the Totals from the 4 boxes.

Write the Total in the box below.

Note: If you may be claimed as a

dependent on another return, enter “0” for your regular

exemption.

Total

Blind

Exe

mpt

ion

s =

Oklahoma Amount

Age 65 or Over? (Please see instructions) Yourself Spouse

00000000000000

Federal Amount

Your first name, middle initial and last name

If a joint return, spouse’s first name, middle initial and last name

* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.Special *

+ +

+ + =

=

=

=



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••a) b)

If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a “1” in box.If paying the Health Savings Account additional 10% tax, add additional tax here and enter a “2” in box.

Oklahoma Standard Deduction:• Single or Married Filing Separate: $6,100• Married Filing Joint or Qualifying Widow(er): $12,200• Head of Household: $8,950Itemized Deductions:Enclose a copy of the Federal Schedule

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%

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

Oklahoma Adjustments (Schedule 511NR-C, line 8) ................................................ 9

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

Oklahoma standard or Federal itemized deductions .........11

Exemptions ($1,000 x number of exemptions claimed above) .........12 Total deductions and exemptions (add lines 11 and 12) ..........................................13

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

Oklahoma Income Tax from Tax Table.....................................................................15

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

Subtract line 16 from line 15 (This is your tax base)(Do not enter less than zero) ....17 Tax percentage: 18

Oklahoma Income Tax. Multiply line 17 by line 18 ................................................19

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

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

Name:

SSN:

Oklahoma Income Tax. (from page 1, line 19) ...................................................................20 Credit for taxes paid to another state (enclose Form 511TX) nonresidents do not qualify .. 21

Form 511CR - Other Credits Form - List 511CR line number claimed here: ............22 Line 20 minus lines 21 and 22 ............................................. (Do not enter less than zero) ...23

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

If you certify that no use tax is due, place an ‘X’ here:Balance (add lines 23 and 24) ..............................................................................................25

Oklahoma withholding (enclose W-2s, 1099s or withholding statement) ..... 26

2013 Oklahoma estimated tax payments If you are a qualified farmer, place an ‘X’ here: .............27

2013 payment with extension ...........................................................28

Oklahoma earned income credit (Sch. 511NR-E, line 4) ..................29

Amount paid with original return plus additional paid after it was filed(amended return only) ......................................................................30

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

Overpayment, if any, as shown on original return and/or prior amended return(s) or as previously adjusted by Oklahoma (amended return only) ....................................................32

Total payments and credits (line 31 minus line 32) ...........................................................33

If line 33 is more than line 25, subtract line 25 from line 33. This is your overpayment ......34 Amount of line 34 to be applied to 2014 estimated tax (original return only) (see page 4 of 511NR Packet for further information) ..35

Donations from your refund (Sch. 511NR-F, line 20) ........................36

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

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

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2013 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 2

Name(s) shown on Form 511NR:

Your Social Security Number:

Taxpayer’s signature Date

Taxpayer’s occupation Spouse’s occupation

Paid Preparer’s signature Date

Daytime Phone Number (optional)

Paid Preparer’s PTINA COPY OF FEDERAL RETURN

MUST BE PROVIDED.Please remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, OK 73126-0800

Paid Preparer’s address and phone number

Under penalty of perjury, I declare the information contained in this document, and allattachments and schedules, is true and correct to the best of my knowledge and belief.

Place an ‘X’ in this box if the Oklahoma Tax Commission may discuss this return with your tax preparer..................

Is this refund going to or through an account that is located outside of the United States? Yes No

Routing Number:checking account

savings account

Account Number:

Deposit my refund in my: Direct Deposit Note:

For Direct Deposit Information see the 511NR Packet. If you do not have your refund deposited directly into your bank account, you will receive a debit card. For debit card information see “All About Refunds” in the 511NR Packet.

Spouse’s signature Date

If line 25 is more than line 33, subtract line 33 from line 25. This is your tax due ...............39 Donation: Eastern Red Cedar Revolving Fund $2 $5 $ _______________ 40

Donation: Public School Classroom Support Fund $2 $5 $ _____________ 41

Underpayment of estimated tax interest (annualized installment method ) ..................42 For delinquent payment add penalty of 5% ...................... $ ______________________plus interest of 1.25% per month ......................................... $ ______________________ 43

Total tax, donation, penalty and interest (add lines 39-43) ..................................................44

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00000000

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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 below. If you give to more than one organization, put a “99” in the box. Enclose Schedule 511NR-F.

Income Allocation for Nonresidents andPart-Year Residents

Oklahoma AdditionsSchedule 511NR-A

See instructions for details on qualifications and required enclosures.

2013 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 3NOTE: Enclose this page with your return.Name(s) shown on Form 511NR:


federal amount oklahoma amount

State and municipal bond interest ........................................Lump sum distributions (not included in your Federal AGI) ........Federal net operating loss .....................................................

Recapture depletion claimed on a lease bonus or add back of excess Federal depletion ...................................

Expenses incurred to provide Okla. child care programs ......

Recapture of contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) .............Miscellaneous: Other additions ............................................. (enter number in box for the type of addition ) Total additions .....................................................................(add lines 1-7, enter total here and on line 3 of Form 511NR)

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Schedule 511NR-1


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) Enter here and on page 1, line 1 ........................................Federal adjusted gross income (line 16 minus line 17) Enter here and on page 1, line 2 ........................................

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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.

2013 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 4NOTE: Enclose this page ONLY if you have an amount shown on a schedule.Name(s) shown on Form 511NR:


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

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

Political contribution (limited to $100 [$200 for joint return])....................................................3Interest qualifying for exclusion (limited to $100 [$200 for joint return]) ..................................4

Qualified adoption expense .....................................................................................................5

Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ...6

Miscellaneous: Other adjustments (enter number in box for the type of deduction ) ...........7

Total Adjustments (add lines 1-7, enter total here and on line 9 of Form 511NR) ................8

Oklahoma AdjustmentsSchedule 511NR-C See instructions for details on qualifications and required enclosures.

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

Taxable Social Security (from Schedule 511NR-1, line 14) ...

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

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

Oklahoma government or Federal civil service retirement ....

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

U.S. Railroad Retirement Board Benefits ..............................

Additional depletion ...............................................................

Oklahoma net operating loss (Loss Year[s] )

Exempt tribal income .............................................................

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

Nonresident military wages (enclose W-2) ............................

Oklahoma Capital Gain Deduction (Enclose Form 561NR) ...... Miscellaneous: Other subtractions ....................................... (enter number in box for the type of deduction )

Total subtractions ................................................................(add lines 1-14, enter total here and on line 5 of Form 511NR)

Oklahoma SubtractionsSchedule 511NR-B See instructions for details on qualifications and required enclosures.


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- Retirement Claim Number:

Taxpayer Number Spouse Number



Earned Income CreditSchedule 511NR-E See instructions for details on qualifications and required enclosures.

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Federal earned income credit .................................................................................................1

Multiply line 1 by 5% ...............................................................................................................2

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

Enter the percentage from the above calculation here (do not enter more than 100%) ................3

Oklahoma earned income credit.............................................................................................4(multiply line 2 by line 3, enter total here and on line 29 of Form 511NR)

%

Residents and part-year residents are allowed a credit equal to 5% of the Earned Income Credit allowed on the Federal return. The credit must be prorated on the ratio of Oklahoma source AGI to Federal AGI. Enclose a copy of your Federal return.

Nonresidents do not qualify.

Enter your Federal child care credit .............................................1

Multiply line 1 by 20% ...................................................................2Enter your Federal child tax credit (total of child tax credit & additional child tax credit).....................3

Multiply line 3 by 5% .....................................................................4

Enter the larger of line 2 or line 4 ...........................................................................................5Divide the amount on line 7 of Form 511NR by the amount on line 2 of Form 511NR

Enter the percentage from the above calculation here (do not enter more than 100%) ................6

Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.Enter total here and on Form 511NR, line 16 .........................................................................7

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Child Care/Child Tax CreditSchedule 511NR-D See instructions for details on qualifications and required enclosures.

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 Okla-homa tax. Your Oklahoma credit is the greater of:

• 20% of the credit for child care expenses allowed by the IRS 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 IRS Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit.

The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income. If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed. Enclose a copy of your Federal return and, if applicable, the Federal child care credit schedule.

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Did you file an amended Federal return? Yes No

If Yes, enclose a copy of the IRS Form 1040X or 1045 AND a copy of the “Statement of Adjustment, IRS check or deposit slip. IRS documents submitted after filing this Oklahoma amended return may delay processing.

Explain the changes to income, deductions, and/or credits below. Enter the line reference number for which you are reporting a change and give the reason. If more space is needed, enclose a separate schedule.

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Oklahoma Wildlife Diversity Program ................... $2 $5 $ ... 1Low Income Health Care Fund ............................. $2 $5 $ ... 2Oklahoma Breast and Cervical Cancer Fund ....... $2 $5 $ ... 3

Support of Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected Children......................... $2 $5 $ ... 4Oklahoma Pet Overpopulation Fund .................... $2 $5 $ ... 5Support of the Oklahoma National Guard ............ $2 $5 $ ... 6Oklahoma Leukemia and Lymphoma Fund .......... $2 $5 $ ... 7

Support of Programs for Regional Food Banks in Oklahoma ......................................................... $2 $5 $ ... 8Support of Folds of Honor Scholarship Program .. $2 $5 $ ... 9

Y.M.C.A. Youth and Government Program ........... $2 $5 $ . 10Multiple Sclerosis Society Fund............................ $2 $5 $ . 11Support Oklahoma Honor Flights ......................... $2 $5 $ . 12Eastern Red Cedar Revolving Fund ..................... $2 $5 $ . 13

Support of Domestic Violence and SexualAssault Services ................................................... $2 $5 $ . 14Support of Volunteer Fire Departments ................ $2 $5 $ . 15Oklahoma Lupus Revolving Fund ........................ $2 $5 $ . 16Oklahoma Sports Eye Safety Program................. $2 $5 $ . 17Historic Greenwood District Music Festival Fund . $2 $5 $ . 18Public School Classroom Support Fund ............... $2 $5 $ . 19

Total donations (add lines 1-19, enter total here and on line 36 of Form 511NR) ............ 20

This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each pro-gram, their mission, how funds are utilized and their mailing address are shown in Schedule 511NR-F Information on pages 25 and 26 of the 511NR Packet. If you are not receiving a refund but would like to make a donation to one of these organizations, Schedule 511NR-F Information lists the mailing address to mail your donation to the organization. If you are not receiving a refund and wish to donate to the Eastern Red Cedar Revolving Fund or the Public School Classroom Support Fund, please see line 40 or 41 of Form 511NR.Place an ‘X’ in the box associated with the dollar amount you wish to have deducted from your refund and donated to that organization. Then carry that figure over into the column at the right. When you carry your figure back to line 36 of Form 511NR, please list the line number of the organization to which you donated. If you donate to more than one organization, please write a “99” in the box at line 36 of Form 511NR.

Donations from Refund

Amended Return Information

Schedule 511NR-F

Schedule 511NR-G

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2013 Oklahoma Individual Income Tax Forms and … · 2013 Oklahoma Individual Income Tax Forms and...

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