2021 Oklahoma Resident Individual Income Tax Forms and Instructions This packet contains:

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

• Form 511: Oklahoma Resident Income Tax Return Form

• Form 538-S: Sales Tax Relief Credit Form

• Instructions for the Direct Deposit option

• 2021 Income Tax Tables Filing date:

• Generally, your return must be postmarked by April 15, 2022. For additional information, see the “Due Date” section on page 4.

• This form is also used to file an amended return. See page 6. Want your refund faster?

• See page 42 for direct deposit information.

2021 OKLAHOMA RESIDENT INDIVIDUAL INCOME TAX PACKET TABLE OF CONTENTS HELPFUL HINTS • File your return by the same due date as your federal income tax return. See page 4 for information regarding extended due date for electronically filed returns. • If you need to file for an extension, use Form 504-I and then later file a Form 511. • Be sure to provide copies of your Form(s) W-2, 1099 or other withholding statement with your return. Provide all federal schedules as required. • Important: If you fill out any portion of the Schedules 511-A through 511-I or Form 538-S, you are required to provide those pages with your return. Failure to include the pages will result in a delay of your refund. • Be sure to sign and date the return. If you are filing a joint return, both you and your spouse need to sign. • Do not provide any correspondence other than those documents and schedules required for your return. • If you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe use tax on those items. For more information on use tax, see pages 13-14. • Would you like your refund faster? Choose to have your refund direct deposited into your checking or savings account. • When you complete the direct deposit section on the Form 511, verify the routing and account numbers are correct. If the direct deposit fails to process, your refund will be mailed to you on a debit card. • After filing, if you have questions regarding the status of your refund, use OkTAP to check your refund or call 405.521.3160. 2-D Barcode Information If your return has a separate page with barcodes, it was prepared using computer software utilizing 2-D barcoding. This means your tax information will be processed faster and more accurately and you will see your refund faster! Provide this page with your completed return. The mailing address for 2-D income tax forms is:

Oklahoma Tax Commission

PO Box 269045

Oklahoma City, OK 73126-9045 Note: Any handwritten information will not be captured when a return is processed using the 2-D barcode. Resident Defined...........................................................................3 Resident Income...........................................................................3 Due Date.......................................................................................4 Extensions.....................................................................................4 Who Must File...............................................................................4 Determining Your Filing Requirement....................................... 4-5 Estimated Income Tax...................................................................5 Net Operating Loss.......................................................................5 Refunds.........................................................................................6 Amended Returns.........................................................................6 Top of Form Instructions............................................................ 7-9 Form 511: Select Line Instructions.......................................... 9-16 Schedule 511-A Instructions.................................................. 16-19 Schedule 511-B Instructions................................................. 20-21 Schedule 511-C Instructions................................................. 21-24 Schedule 511-D Instructions.......................................................24 Schedule 511-E Instructions................................................. 24-25 Schedule 511-F Instructions........................................................25 Schedule 511-G Instructions.......................................................25 Schedule 511-H Instructions................................................. 25-26 Schedule 511-I Instructions.........................................................26 When You Are Finished...............................................................27 Tax Table............................................................................... 28-39 Debit Card Information.......................................................... 40-41 Direct Deposit Information...........................................................42 Contact Information and Assistance............................................42

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 2 COMMON ABBREVIATIONS FOUND IN THIS PACKET IRC - Internal Revenue Code OS - Oklahoma Statutes OTC - Oklahoma Tax Commission Sec. - Section(s)

WHAT’S NEW IN THE 2021 OKLAHOMA TAX PACKET? • The Credit for Employees in the Aerospace Sector and the Credits for Employers in the Aerospace Sector on the 511- CR were modified to include certain licensed Professional Engineers and to expand the definition of “qualified program”. To obtain Form 511-CR, visit our website at tax.ok.gov. • A new deduction is allowed for contributions to accounts established under the Achieving a Better Life Experience (ABLE) program. See Schedule 511-C on page 24. • A donation may be made from your refund to support the Oklahoma chapter of the Y.M.C.A. Youth and Government program. See the instructions for Schedule 511-H on page 25 for more information. BEFORE YOU BEGIN You must complete your federal income tax return before beginning your Oklahoma income tax return. You will use the information entered on your federal return to complete your Oklahoma return. Remember, when completing your Oklahoma return, round all amounts to the nearest dollar.

Example: $2.01 to $2.49 - round down to $2.00

$2.50 to $2.99 - round up to $3.00 RESIDENT DEFINED Resident... An Oklahoma resident is a person domiciled in this state for the entire tax year. “Domicile” is the place established as a person’s true, fixed, and permanent home. It is the place you intend to return to whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A domicile, once established, remains until a new one is adopted. Part-Year Resident... A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. Nonresident... A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year. Members of the Armed Forces... Residency is established according to military domicile as established by the Servicemembers’ Civil Relief Act of 2003 (SCRA), formerly known as the Soldiers’ and Sailors’ Civil Relief Act of 1940 (SSCRA). If you were an Oklahoma resident at the time you entered military service, assignment to duty outside Oklahoma does not of itself change your state of residence. You must file your return as a resident of Oklahoma until such time as you establish a permanent residence in another state and change your military records (as evidenced by the military’s Form DD2058). See the specific instructions for Schedule 511-C, line C1 - Military Pay Exclusion. When the spouse of a military member is a civilian and has the same legal residency as the military member, the spouse may retain such legal residency. They file a joint resident tax return in the military members’ State of Legal Residency (if required) and are taxed jointly under nonresident rules as they move from state to state. If the non-military spouse does not have the same legal residency as the military member, the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living. An Oklahoma resident filing a joint federal return with a nonresident spouse may have options on how to file the Oklahoma return(s). See “Filing Status” in the “Top of Form Instructions” on page 8 for further information. WHAT IS “RESIDENT INCOME”? An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and tangi­ ble personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state. Note: Residents are taxed on all income from non-business interest and dividends, salaries, commissions and other pay for personal services regardless of where earned. Wages earned outside of Oklahoma must be included in your Oklahoma return, and credit for taxes paid to/in other states claimed on Oklahoma Form 511-TX. (See Form 511, line 17.)

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

• If you file your return electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from the original due date.

• If the Internal Revenue Code (IRC) of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate “disaster designation” as determined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the Oklahoma Tax Commission (OTC) at the number on the bill.

• If the due date falls on a weekend or legal holiday when OTC offices are closed, your return is due the next busi­ ness day. Your return must be postmarked by the due date to be considered timely filed. WHAT IS AN “EXTENSION”? A valid extension of time in which to file your federal return automatically extends the due date of your Oklahoma return if no Oklahoma liability is owed. A copy of the federal extension must be provided with your Oklahoma return. If your federal return is not extended or an Oklahoma liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504-I. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late pay­ ment. Interest will be charged from the original due date of the return. WHO MUST FILE? Resident... Every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption is required to file an Oklahoma income tax return. If you are uncertain about your filing require­ ment, see the charts on pages 4-5. Resident individuals not required to file a federal income tax return must attach a completed federal income tax return to the Oklahoma income tax return to show how adjusted gross income (AGI) and deductions were determined, if their gross income is more than their AGI. If you do not have a filing requirement, but had Oklahoma tax withheld, made estimated tax payments, qualify for the Nat­ ural Disaster Tax Credit or claim other refundable credits, you should file a return to get your refund. Part-Year Resident... Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklaho­ ma sources of $1,000 or more. Use Form 511-NR. Nonresident... Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, every nonresident with gross income from Oklahoma sources of $1,000 or more is required to file an Oklahoma income tax return. Use Form 511NR. DETERMINING YOUR FILING REQUIREMENT If you do not meet the Oklahoma filing requirement as shown in either Chart A or Chart B, you are not required to file an Oklahoma tax return. If you have withholding, made estimated tax payments or qualify for a refundable credit, you should file a return to get your refund. Chart A: Oklahoma Filing Requirements - You must file a return if your gross income exceeds the amount shown. Filing Status Single $7,350 Married Filing Joint $14,700 Married Filing Separate $7,350 Head of Household $10,350 Qualifying Widow(er) with a Dependent Child $13,700 Gross Income

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DETERMINING YOUR FILING REQUIREMENT (continued) Chart B: Oklahoma Filing Requirements for Children and Other Dependents If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file an Oklahoma return. You must file a return if your gross income exceeds the amount shown. ESTIMATED INCOME TAX You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your withholding by $500 or more and you expect your withholding to be less than the smaller of:

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

2. The tax liability shown on your return for the preceding taxable year of 12 months. Taxpayers who fail to make timely estimated tax payments may be subject to interest on underpayment. Form OW-8-ES, for filing estimated tax payments, will be supplied on request. If at least 66.67% (or two-thirds) of your gross income for this year or last year is from farming, estimated payments are not required. If claiming this exception, see instructions for line 23. Estimated payments can be made online through oktap.tax.ok.gov. * For purposes of determining the amount of tax due on any of the respective dates, taxpayers may compute the tax by placing taxable income on an annualized basis. See Form OW-8-ES-SUP. NET OPERATING LOSS The loss year return must be filed to establish the Oklahoma Net Operating Loss (NOL). Oklahoma NOL shall be separately determined by reference to IRC Section 172 as modified by the Oklahoma Income Tax Act and shall be allowed without regard to the existence of a federal NOL. For tax years 2009 and subsequent, the years to which an NOL may be carried shall be determined solely by reference to IRC Section 172. Provide a detailed schedule showing the origin and NOL computation. Residents use Oklahoma 511-NOL Schedules. Also provide a copy of the federal NOL computation. A NOL resulting from a farming loss may be carried back in accordance with and to the extent of IRC Section 172(b)(G). However, the amount of the NOL carryback shall not exceed the lesser of $60,000, or the loss properly shown on the Federal Schedule F reduced by half of the income from all other sources other than reflected on Schedule F. An election may be made to forego the carryback period. A written statement of the election must be part of the original timely filed Oklahoma loss year return. However, if you filed your return on time without making the election, you may still make the election on an amended return filed within six months of the due date of the return (excluding extensions). Attach the election to the amended return. Once made, the election is irrevocable. The Oklahoma NOL(s) shall be subtracted on Schedule 511-A, line 9. There is also a space provided to enter the loss year(s). The federal NOL(s) shall be added on Schedule 511-B, line 4. Marital Status Single Dependents $6,350 Married Dependents $6,350 Gross Income

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

• Visit oktap.tax.ok.gov and click on the “Where’s My Refund?” link under “Individuals”. You will be required to enter the last seven digits of the primary filer’s social security number, the exact dollar amount of the refund for which you are searching and the ZIP code on the return.

• Call 405.521.3160 and enter the same information as prompted by our interactive automated phone system. Note: If your return was e-filed, you can generally begin checking on your refund about four days after the return was accepted by the OTC. If your return was paper filed, you should allow four to six weeks to begin checking on your refund. Once processed, allow five business days for the deposit to be made to a bank account. For debit card refunds, allow five to seven business days for delivery. Important: If you do not choose to have your refund deposited directly into your bank account, you will receive a debit card. See pages 40 and 41 for information on debit cards and page 42 for more information on direct deposit. A debit card or direct deposit are not your only options to receive your refund. If timely filing, you may have any amount of overpayment applied to your next year’s estimated tax. Refunds applied to the following year’s Oklahoma estimated income tax (at the taxpayer’s request) may not be adjusted after the original due date of the return. AMENDED RETURNS WHEN TO FILE AN AMENDED RETURN Generally, to claim a refund, your amended return must be filed within three years from the date that tax, penalty and interest were paid. For most taxpayers, the three-year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholdings are deemed paid on the original due date (excluding extensions). If your federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend your federal return, it is recommended you obtain confirmation the IRS approved your federal amendment before filing your amended Oklahoma return. Filing an amended Oklahoma return without such IRS confirmation may delay the processing of your return; however, this may be necessary to avoid the expiration of the statute of limitations. File a separate amended return for each year you are amending. No amended return may encompass more than one single year. Mail each year’s amended return in a separate envelope. Do not provide amendments from different years in the same envelope. If you discover you have made an error only on your Oklahoma return, we may be able to help you correct the form instead of filing an amended return. For additional information, contact our Taxpayer Resource Center at 405.521.3160. HOW TO COMPLETE AN AMENDED RETURN Place an “X” in the Amended Return checkbox at the top of Form 511, page 1. Complete the amended return. Enter any amount(s) paid with the original return plus any amount(s) paid after it was filed on line 29. Enter any refund previously received or overpayment applied on line 31. Complete Schedule 511-I “Amended Return Information” on Form 511, page 7. WHEN YOU ARE FINISHED Provide a copy of the following supporting documents, if applicable. Failure to provide the supporting documents may delay the processing of the return.

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

• Proof that IRS has approved the claim, such as the statement of adjustment, IRS tax account transcript, any cor­ respondence from IRS, or the deposit slip of your federal refund,

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

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

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

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Oklahoma Resident Income Tax Return Your Social Security Number Name and Address - Please Print or Type Place an ‘X’ in this box if this taxpayer is deceased Place an ‘X’ in this box if this taxpayer is deceased Spouse’s Social Security Number (joint return only) Place an ‘X’ in this box if this is an amended 511. See Schedule 511-I. AMENDED RETURN! Form 511 2021 Filing Status

Name SSN (Please see instructions) Yourself Spouse Regular Number of dependents Note: If you may be claimed as a dependent on another return, enter “0” in the Total box for your regular exemption. Exemptions * Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet. Special Blind * Add the Totals from boxes (a), (b) and (c). (a) (b) (c) Enter the TOTAL here:

• Please list the year spouse died in box at right: 4 Head of household with qualifying person 5 Qualifying widow(er) with dependent child Age 65 or Older? Yourself Spouse

1 Single 2 Married filing joint return (even if only one had income) 3 Married filing separate

(If spouse is also filing, list name and SSN in the boxes Mailing address (number and street, including apartment number, rural route or PO Box) City State ZIP or Postal Code Country Your first name If a joint return, spouse’s first name Middle initial Middle initial Last name Last name TOP OF FORM INSTRUCTIONS

DO NOT WRITE OUTSIDE DESIGNATED AREAS The barcode near the form number contains a page notation signifying the first page of a new return for processing equipment use. The blank areas are used for processing notations. Do not write in these areas.

SOCIAL SECURITY NUMBER (SSN) Enter your social security number. If you are married filing joint, enter your spouse’s social security number in the space provided. Note: If you are married filing separate, do not enter your spouse’s social security number here. Enter in Item E. Note: The request for your SSN is authorized by Section 405, Title 42, of the United States Code. You must provide this information. It will be used to establish your identity for tax purposes only.

WHAT ABOUT DECEASED TAXPAYERS? If a taxpayer died before filing a return, the executor, administrator or surviving spouse may have to file a return for the deceased. Place an ‘X’ in the appropriate box in the SSN area.

AMENDED RETURN Place an ‘X’ in the box if you are filing an amended return. Use lines 29 and 31 to report tax previously paid and/or previous overpayments. Complete Schedule 511-I.

NAME AND ADDRESS Print or type the first name, middle initial and last name for both yourself and spouse, if applicable. Complete the address portion including an apartment number and/or rural route, if applicable. B B D E G F C A A B C D

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TOP OF FORM INSTRUCTIONS E F G

FILING STATUS The filing status for Oklahoma purposes is the same as on the federal income tax return, with one exception. This exception applies to married taxpayers who file a joint federal return where one spouse is a full-year Oklahoma resident (either civilian or military), and the other is a full-year nonresident civilian (non-military). In this case, the taxpayers must either:

1. File as Oklahoma married filing separate. The Oklahoma resident, filing a joint federal return with a nonresident civilian spouse, may file an Oklahoma return as married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions. If the nonresident civilian also has an Oklahoma filing requirement, he/she will file on Form 511-NR, using married filing separate rates and reporting his/her income and deductions. Form 574 “Allocation of Income and Deductions” must be filed with the return(s). You can obtain this form from our website at tax.ok.gov.

-OR-

2. File as if both the resident and the nonresident civilian were Oklahoma residents on Form 511. Use the “married filing joint” filing status, and report all income. A tax credit (Form 511-TX) may be claimed for taxes paid to another state, if applicable. A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only. If an Oklahoma resident (either civilian or military) files a joint federal return with a nonresident military spouse, they shall use the same filing status as on the federal return. If they file a joint federal return, they shall complete Form 511-NR and include in the Oklahoma amount column, all Oklahoma source income of both the resident and the nonresident.

SIXTY-FIVE OR OLDER Place an ‘X’ in the box(es) if your age, or your spouse’s age is 65 or older on or before December 31, 2021. If you turned age 65 on January 1, 2022, you are considered to be age 65 at the end of 2021.

EXEMPTIONS To the right of the word “Yourself” place a number “1” in all the boxes that apply to you. Next total the boxes. Then do the same for your spouse, if applicable. Exemption Terms Regular: Yourself - You may claim an exemption for yourself if you can’t be claimed as a dependent on another person’s return. If you can be claimed as a dependent on another return, enter “0” for your exemption. You still qualify for the Oklahoma Standard Deduction. Spouse - You may claim an exemption for your spouse if either of the following applies:

1. Your filing status is married filing joint return and your spouse can’t be claimed as a dependent on another person’s return.

-OR-

2. You were married at the end of the tax year, your filing status is married filing separate or head of household, and both of the following apply.

a. Your spouse had no income and isn’t filing a return.

b. Your spouse can’t be claimed as a dependent on another person’s return. If your filing status is head of household and you claimed an exemption for your spouse, enter your spouse’s name and social security number in the Filing Status section under ‘3. Married filing separate’. If you became divorced or legally separated during the tax year, you can’t take an exemption for your former spouse. If your spouse died during the tax year and you didn’t remarry by the end of the tax year, you may claim an exemption for your spouse if you could have taken an exemption for your spouse on the date of death.

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TOP OF FORM INSTRUCTIONS G 1 2 4 6 8

EXEMPTIONS (continued) Special: An additional exemption may be claimed for each taxpayer or spouse who meets the qualifications based on filing status and Federal AGI limits** below and who is 65 years of age or older at the close of the tax year:

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

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

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

(4) Head of household return with line 1 equal to $19,000 or less. **Note: If your Federal AGI includes income from the conversion of a traditional individual retirement account to a Roth individual retirement account, this income shall be excluded in determining the Federal AGI limits. Provide a copy of your federal return and Form 8606. Legally Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. Dependents: You may claim an exemption for each individual who is your dependent, as defined in IRC Sec. 152. Enter the number of dependents claimed; this usually equals the number of dependents listed on your federal return. If claiming an individual who qualifies as your dependent under IRC Sec. 152 but who is not listed as a dependent on your federal return, include a statement showing the dependent’s name, SSN/ITIN and the reason the individual is not on your federal return. Note for those filing Form 574 “Resident/Nonresident Allocation”: If the nonresident spouse also has an Oklahoma filing requirement and is filing separately on Form 511-NR, the dependency exemptions will be allocated between the resident’s and nonresident’s returns. SELECT LINE INSTRUCTIONS Federal Adjusted Gross Income (AGI) Enter your Federal AGI from your federal return Form 1040 or 1040-SR. Subtractions Enter the total from Schedule 511-A, line 16. See Schedule 511-A instructions on pages 16-19. Out-of-State Income This is income from real or tangible personal property or business income in another state. This includes partnership gains and gains sustained by S corporations attributable to other states. It is not non-business interest or dividends, installment sale interest, salary/wages, pensions, unemployment compensation, gambling or income from personal services. (See instructions for line 17.) On line 4a, enter a brief description of the type of out-of-state income deducted on 4b. Furnish detailed schedule showing the type, nature and source of the income and copy of federal return. Documents submitted should reflect to which state(s) the income is attributable. Provide the other state’s return and/or Schedule K-1, if applicable. Additions Enter the total from Schedule 511-B, line 9. See Schedule 511-B instructions on pages 20 and 21. Adjustments Enter the total from Schedule 511-C, line 7. See Schedule 511-C instructions on pages 21-24.

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SELECT LINE INSTRUCTIONS Deductions Complete line 10 unless you have out-of-state income (Form 511, line 4). If you have out-of-state income, complete Schedule 511-E instead of line 10. If you claimed the standard deduction on your federal return, you must claim the Oklahoma standard deduction. If you claimed itemized deductions on your federal return, you must claim Oklahoma itemized deductions. • Standard Deduction: If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 10. If your filing status is “single” or “married filing separate”, your Oklahoma standard deduction is $6,350. If your filing status is “head of household”, your Oklahoma standard deduction is $9,350. If your filing status is “married filing joint” or “qualifying widow(er)”, your Oklahoma standard deduction is $12,700. Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.

-OR- • Itemized Deductions: If you claimed itemized deductions on your federal return (Form 1040 or 1040-SR, Schedule A), complete Schedule 511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized deductions from your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may not be used to calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are limited to, and may not exceed, $17,000. Charitable contributions and medical expenses are not subject to the $17,000 limit. (Provide a copy of your Federal Schedule A.) Exemptions Complete line 11 unless you have out-of-state income (Form 511, line 4). If you have out-of-state income, complete Schedule 511-E instead of line 11. Oklahoma allows $1,000 for each exemption claimed on the top of the return. Total Deductions and Exemptions If you completed lines 10 and 11, enter the total on line 12. If you instead completed Schedule 511-E, enter the total from line 5 of Schedule 511-E. Oklahoma Income Tax (14a) Using Form 511, line 13, find your tax in the Tax Table (pages 28-39). Enter the result here unless you used Form 573 “Farm Income Averaging”. If you used Form 573, enter the amount from Form 573, line 22, and enter a “1” in the box. (14b) Amounts withdrawn from a Health Savings Account for any purpose other than those described in 36 OS Sec. 6060.17 and which are included in your Federal AGI are subject to an additional 10% tax. Enter the additional 10% tax and enter a “2” in the box. Recapture of the Oklahoma Affordable Housing Tax Credit - If under IRC Section 42, a portion of any federal low-income housing credits taken on a qualified project is required to be recaptured during the first 10 years after a project is placed in service, the taxpayer claiming Oklahoma Affordable Housing Tax Credits with respect to such project shall also be required to recapture a portion of such credits. The amount of Oklahoma Affordable Housing Tax Credits subject to recapture is proportionally equal to the amount of federal low-income housing credits subject to recapture. Enter the recaptured credit and enter a “3” in the box. Making an Oklahoma installment payment pursuant to IRC Section 965(h) - If a taxpayer elected to make installment payments of tax due pursuant to the provisions of subsection (h) of Section 965 of the IRC, such election may also apply to the payment of Oklahoma income tax, attributable to the income upon which such installment payments are based. Enter the installment payment and enter a “4” in the box. Provide a schedule of the tax computation. 68 OS Sec. 2368(K) 10 11 12 14

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Child Care/Child Tax Credit Complete line 15 unless your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). If your Oklahoma AGI is less than your Federal AGI, complete Schedule 511-F to determine the amount to enter on line 15. If your Federal AGI is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your federal return, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:

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

-OR-

• 5% of the child tax credit allowed by the IRC. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal AGI is greater than $100,000, no credit is allowed. Earned Income Credit Complete line 16 unless your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). If your Oklahoma AGI is less than your Federal AGI, complete Schedule 511-G to determine the amount to enter on line 16. You are allowed a credit equal to 5% of the earned income credit allowed on your federal return. Provide a copy of your federal return. Credit for Tax Paid to Another State If you receive income for personal services from another state, you must report the full amount of such income on your Oklahoma return. If the other state also taxes the income, a credit is allowed on Form 511. Complete Oklahoma Form 511-TX and furnish a copy of the other state(s) return, or Form W-2G if the taxing state does not allow a return to be filed for gambling winnings (example: Mississippi). Note: Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not qualify to claim this credit based on the same income. Other Credits The amount of other credits as claimed on Form 511-CR should be entered on this line. Enter in the box the number that corresponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter “99” in the box. See below for a list of the credits available on Form 511-CR. You can obtain this form from our website at tax.ok.gov. Tax credits transferred or allocated must be reported on OTC Form 569. Failure to file Form 569 will result in the affected credits being denied by the OTC pursuant to 68 OS Sec. 2357.1A-2. • Oklahoma Investment/New Jobs Credit

Provide Form 506.

68 OS Sec. 2357.4 and Rule 710:50-15-74. • Coal Credit

68 OS Sec. 2357.11 and Rule 710:50-15-76. • Credit for Investment in a Clean-Burning Motor Vehicle Fuel Property

Provide Form 567-A.

68 OS Sec. 2357.22 and Rule 710:50-15-81. • Credit for Qualified Software or Cybersecurity Employees

Provide Form 566.

68 OS Sec. 2357.405 and Rule 710:50-15-117. • Credit for Tourism Development or Qualified Media Production Facility

68 OS Sec. 2357.34 - 2357.40. • Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit

68 OS Sec. 2357.81. • Credit for Qualified Rehabilitation Expenditures

68 OS Sec. 2357.41 and Rule 710:50-15-108. SELECT LINE INSTRUCTIONS 15 16 17 18

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Other Credits (continued) • Credit for Electricity Generated by Zero-Emission Facilities

68 OS Sec. 2357.32A. • Credit for Financial Institutions Making Loans under the Rural Economic Development Loan Act

68 OS Sec. 2370.1. • Credit for Manufacturers of Small Wind Turbines

68 OS Sec. 2357.32B and Rule 710:50-15-92. • Volunteer Firefighter Credit

Provide the Firefighter Training Advisory Committee’s Form.

68 OS Sec. 2358.7 and Rule 710:50-15-94. • Credit for Railroad Modernization

68 OS Sec. 2357.104 and Rule 710:50-15-103. • Research and Development New Jobs Credit

Provide Form 563.

68 OS Sec. 54006 and Rule 710:50-15-105. • Credit for Biomedical Research Contribution

68 OS Sec. 2357.45 and Rule 710:50-15-113. • Credit for Employees in the Aerospace Sector

Provide Form 564.

68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109. • Credits for Employers in the Aerospace Sector

Provide Form 565.

68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule 710:50-15-109. • Wire Transfer Fee Credit

68 OS Sec. 2357.401 and Rule 710:50-15-111. • Credit for Cancer Research Contribution

68 OS Sec. 2357.45 and Rule 710:50-15-113. • Oklahoma Capital Investment Board Tax Credit

74 OS Sec. 5085.7. • Credit for Contributions to a Scholarship-Granting Organization

68 OS Sec. 2357.206 and Rule 710:50-15-114. • Credit for Contributions to an Educational Improvement Grant Organization

68 OS Sec. 2357.206 and Rule 710:50-15-115. • Credit for Venture Capital Investment

Provide Form 518-A or 518-B.

68 OS Sec. 2357.7 & 8 and Rule 710:50-15-77 & 78. • Oklahoma Affordable Housing Tax Credit

68 OS Sec. 2357.403. • Credit for Employees in the Vehicle Manufacturing Industry

Provide Form 584.

68 OS Sec. 2357.404 and Rule 710:50-15-116. • Credits for Employers in the Vehicle Manufacturing Industry

Provide Form 585.

68 OS Sec. 2357.404 and Rule 710:50-15-116. SELECT LINE INSTRUCTIONS

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SELECT LINE INSTRUCTIONS Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases 1 Enter the total amount of out-of-state purchases for 1/1/2021 through 12/31/2021...................... 2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount............................................. 3 Enter the tax paid to another state on the purchases. This amount may not exceed the

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

here and on Form 511, line 20....................................................................................................... 1 2 3 4 Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases 1 Purchases of items costing less than $1,000: See the Use Tax Table on page 14

to establish the use tax due based on your Federal AGI from Form 511, line 1 ........................... 2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to

calculate the amount of use tax owed.

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

of $1,000 or more for 1/1/2021 through 12/31/2021 ......

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

and enter the amount ..................................................... 3 Add lines 1 and 2b and enter the total amount of use tax............................................................. 4 Enter the tax paid to another state on the purchases. This amount may not exceed the

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

here and on Form 511, line 20 ...................................................................................................... 1 3 4 5 2a 2b * Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/ or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at tax.ok.gov. 20 Oklahoma Use Tax Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether by mail order, catalog, television shopping networks, radio, internet, phone or in person, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. Examples of items that are subject to sales tax include books, compact discs, computer equipment, computer software, electronics, clothing, appliances, furniture, sporting goods and jewelry. When an out-of-state retailer does not collect Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser. Use tax is calculated at the same rate as sales tax, which varies by city and county. The state sales tax rate is 4.5% (.045) plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma use tax you owe based on your city and county sales tax rate, you can either:

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

-OR-

2. Use one of the worksheets below to calculate your Oklahoma use tax. Complete Worksheet One if you kept records of all of your out-of-state purchases. Complete Worksheet Two if you did not keep records of all of your out-of-state purchases. Worksheet Two has two parts. The first part is a calculation of the amount due on items that cost less than $1,000 each, and the second part is a calculation of the amount due on items that cost $1,000 or more each. The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of Federal AGI. The estimated amount is 0.056% (.00056) of Federal AGI. If you believe that estimate from the table is too high for your out-of-state purchases, you may estimate what you think you owe. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Oklahoma use tax due on that purchase. Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on your return, you may be subject to an assessment for the additional use tax. See Page 14 for the Oklahoma Use Tax Table

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SELECT LINE INSTRUCTIONS OKLAHOMA USE TAX TABLE At least But less than If Federal AGI (Form 511, line 1) is: Your Use Tax Amount is:

0 2,090 1

2,090 4,670 2

4,670 6,420 3

6,420 8,170 4

8,170 9,920 5

9,920 11,795 6 11,795 13,545 7 13,545 15,295 8 15,295 17,170 9 17,170 18,920 10 18,920 20,670 11 20,670 22,420 12 22,420 24,295 13 24,295 26,045 14 26,045 27,795 15 27,795 29,670 16 29,670 31,420 17 31,420 33,170 18 33,170 34,920 19 34,920 36,795 20 36,795 38,545 21 38,545 40,295 22 40,295 42,170 23 42,170 43,920 24 43,920 45,670 25 45,670 47,420 26 47,420 49,295 27 49,295 51,045 28 51,045 52,795 29 52,795 54,670 30 54,670 and over mulitply Federal AGI

times 0.00056

Oklahoma Estimated Tax Payments Enter any payments you made on your estimated Oklahoma income tax for 2021. Include any overpayment from your 2020 return you applied to your 2021 estimated tax. If at least 66.67% (or two-thirds) of your gross income this year or last year is from farming, estimated payments are not required. If claiming this exception, you must mark the box on this line and provide a complete copy of your federal return. For information regarding who is required to make estimated tax payments, refer to page 5, “Estimated Income Tax”.

Payment with Extension If you filed Oklahoma extension Form 504-I for 2021, enter any amount you paid with that form. Credit for Property Tax Relief Any person 65 years of age or older or any totally disabled person who is head of a household, a resident of and domi­ ciled in this state during the entire preceding calendar year, and whose gross household income for such year does not exceed $12,000, may file a claim for property tax relief on the amount of property taxes paid on the household they occu­ pied during the preceding calendar year. The credit may not exceed $200. Claim must be made on Form 538-H. 23 24 25

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SELECT LINE INSTRUCTIONS Sales Tax Relief/Credit If you are required to file an Oklahoma income tax return, your return must be filed by April 15th. An extension of time to file your return, including the April 20th due date for electronically filed returns, does apply to this credit. To file for sales tax relief, you must be an Oklahoma resident for the entire year. Your total gross household income cannot exceed $20,000 unless one of the following applies:

• You can claim an exemption for your dependent, or

• You are 65 years of age or older by 12/31/2021, or

• You have a physical disability constituting a substantial handicap to employment (provide proof, see Form 538-S). If any one of the above three items pertains to you, your total gross household income limit is increased to $50,000. Fill out and provide Form 538-S if you qualify for this credit. The Form 538-S is included in this packet. The Oklahoma Department of Human Services will make the sales tax refund to persons who have continuously received aid to the aged, legally blind, disabled or Medicaid payments for nursing home care from January 1, 2021, to Decem­ ber 31, 2021. Persons who have received temporary assistance for needy families (TANF) for any month in the year of 2021 are not eligible for the sales tax refund. A person convicted of a felony shall not be permitted to file a claim for sales tax relief for any year for which that person is an inmate in the custody of the Department of Corrections for any part of that year.

Natural Disaster Tax Credit This credit is for owners of residential real property whose primary residence was damaged or destroyed in a natural disaster for which a Presidential Major Disaster Declaration was issued. The amount of the credit is the difference between the ad valorem property tax paid on such property in the tax year prior to the damage or destruction and the tax paid the first year after the property is rebuilt or repaired. The primary residence must be repaired or rebuilt and used as the primary residence no later than 36 months after any natural disaster. To claim this credit, provide Form 576 with your return.

Place an “X” in the box(es) to report any credit from Form 577 or Form 578. If claiming the Refundable Coal Credit, provide Form 577. Any credits earned, but not used, based upon activity occur­ ring during the tax year will be refunded at 85% of the face amount of the credits. For any credit calculated, the credit al­ lowed is equal to 75% of the amount otherwise provided. A pass-through entity (PTE) that does not file a claim for a direct refund will allocate the credit to one or more of its shareholders, partners or members. If claiming the Refundable Credit for Electricity Generated by Zero-Emission Facilities, provide Form 578. Any cred­ its earned, but not used, based on electricity generated during the tax year may be refunded to the taxpayer at 85% of the face amount of the credits. A PTE that does not file a claim for a direct refund may allocate the credit to one or more of its shareholders, partners or members. Donations (Original return only) Schedule 511-H provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropri­ ate agency. Information regarding each organization, including the address to mail a donation if you are not receiving a refund, is found under ‘Schedule 511-H’ on pages 25 and 26. Place the line number of the organization from Schedule 511-H in the box. If giving to more than one organization, put a “99” in the box and attach the Schedule 511-H showing how you wish the donation to be divided. Amount to be Refunded If you do not choose direct deposit or the direct deposit fails to process, you will be issued a debit card. See “All About Refunds” on page 6 for more information.

Support the Public School Classroom Support Fund (Original return only) A donation to this Fund may be made on a tax due return. For information regarding this Fund, see Schedule 511-H on page 26. 26 27 28 35 37 39

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Underpayment of Estimated Tax Interest Estimated tax payments were required during the year if your income tax liability exceeded your withholding by $500 or more. To avoid the 20% Underpayment of Estimated Tax Interest, timely filed quarterly estimated tax payments and with­ holding are required to be the smaller of:

• 70% of the current year tax liability, or

• 100% of your prior year tax liability. The income tax liability is the Oklahoma income tax due less all credits except amounts paid on withholding, estimated tax and extension payments. Note: No Underpayment of Estimated Tax Interest shall be imposed if the income tax liability shown on the return is less than $1,000. If you do not meet one of the above exceptions, you may complete Form OW-8-P or the OTC will figure the interest for you and send you a bill. If you owe underpayment of estimated tax interest and you have an overpayment (line 33), enter the amount of underpay­ ment of estimated tax interest on this line (line 40) and reduce the amount you are applying to estimated tax (line 34) or your refund (line 37) by that same amount (but not less than zero). You will be using your overpayment to pay your under­ payment of estimated tax interest. Check the box if using the annualized installment method. Do not provide a payment unless you still have a balance due after applying all of your overpayment. If an amended return is filed before the due date for filing the original return, including any extensions, the tax shown on the amended return is used to determine the amount of underpayment. If the amended return is filed after the due date, including extension, the tax shown on the amended return will not be used to compute the amount of underpayment. Delinquent Penalty and Interest After the original due date of the return, compute 5% penalty on the income tax due (line 38 minus line 20). Compute interest on the income tax due at 1.25% per month from the original due date of the return. An extension does not extend the date for payment of tax. Note: If you have a valid extension of time to file your return, delinquent penalty is not due if 90% of your income tax was paid by the original due date of the return. Delinquent interest is due on any income tax not paid by the original due date of the return. Title 68, Oklahoma Statutes, provides that any term used in this Act shall have the same meaning as when used in a comparable context in the IRC, except when specifically provided for in the Oklahoma Statutes or rules. SCHEDULE 511-A

Interest on U.S. Government Obligations If you report interest on bonds, notes and other obligations of the U.S. Government on your federal return, this income may be excluded from your Oklahoma AGI if a detailed schedule is furnished, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the income is from a mutual fund that invests in U.S. Government obligations, provide documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as FNMA and GNMA does not qualify. Note: The capital gain/loss from the sale of an U.S. Government obligation is exempt. Enter exempt gains on Schedule 511-A, line 11 and exempt losses on Schedule 511-B, line 8. Social Security Social Security benefits that are included in the Federal AGI shall be subtracted. Provide a copy of your federal return. SELECT LINE INSTRUCTIONS 40 41 A1 A2

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SCHEDULE 511-A A3 A4 A5

Federal Civil Service Retirement in Lieu of Social Security Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal AGI. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A, line 3. Provide a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name. Note: Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for this exclusion, except:

• Retirement benefits containing both a FERS and a CSRS component, the CSRS component will qualify for the exclusion.

• The FERS Annuity Supplement (as authorized by Chapter 84 of Title 5 of the United States Code) paid to certain FERS retirees until eligible for social security at age 62, will qualify for the exclusion. Provide substantiation for the CSRS component or FERS Annuity Supplement, such as a copy of your Notice of Annuity Adjustment. Military Retirement Each individual may exclude the greater of 75% of their retirement benefits or $10,000, but not to exceed the amount included in the Federal AGI. The retirement benefits must be from any component of the Armed Forces of the United States. Oklahoma Government or Federal Civil Service Retirement Each individual may exclude their retirement benefits up to $10,000, but not to exceed the amount included in the Federal AGI. (To be eligible, you must have retirement income in your name.) The retirement 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 pursuant to 19 OS Sec. 951,

• The Uniform Retirement System for Justices and Judges,

• The Oklahoma Wildlife Conservation Department Retirement Fund,

• The Oklahoma Employment Security Commission Retirement Plan, or

• The employee retirement systems created by municipalities pursuant to 11 OS Sec. 48-101. Provide a copy of Form 1099-R. *Do not include on this line the CSRS retirement benefits already excluded on Schedule 511-A, line 3. Note: An early distribution from a retirement fund due to termination of employment prior to your retirement or disability does not qualify for the $10,000 retirement income exclusion. Generally, there is a “1” in box 7 of your Form 1099-R for this type of distribution. This distribution may qualify for the “Other Retirement Income” exclusion on Schedule 511-A, line 6. Other Retirement Income Each individual may exclude their retirement benefits up to $10,000, but not to exceed the amount included in the Federal AGI. For any individual who claims the exclusions for government retirees on Schedule 511-A, line 5, the amount of the exclusion on this line cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, line 5 (if less than zero, enter “0”). The retirement benefits must be received from the following and satisfy the requirements of the IRC:

• An employee pension benefit plan under IRC Section 401,

• An eligible deferred compensation plan under IRC Section 457,

• An individual retirement account, annuity or trust or simplified employee pension under IRC Section 408,

• An employee annuity under IRC Section 403 (a) or (b), United States Retirement Bonds under IRC Section 86, or

• Lump-sum distributions from a retirement plan under IRC Section 402 (e). Provide a copy of Form 1099-R or other documentation. A6

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U.S. Railroad Retirement Board Benefits All qualified U.S. Railroad Retirement Board benefits that are included in the Federal AGI may be excluded. Oklahoma Depletion Oklahoma depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each Oklahoma property during the taxable year. Any depletion deduction allowable is the amount so computed minus the federal depletion claimed. If Oklahoma options are exercised, the federal depletion not used due to the 65% limitation may not be carried over for Oklahoma purposes. A complete detailed schedule by property must be furnished. Note: Major oil companies, as defined in 52 OS Sec. 288.2, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of non-producing properties, see Schedule 511-B, line 5. If you have federal depletion being carried over into this year, see Schedule 511-B, line 5. Oklahoma Net Operating Loss (NOL) Enter carryover(s) from previous years. Also enter the loss year(s). The loss year return must be filed to establish the Oklahoma NOL. See the “Net Operating Loss” section on page 5. Also see Schedule 511-B, line 4. Exempt Tribal Income If the tribal member’s principal residence is on “Indian country” as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. Legally acknowledged Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied. To deduct income earned on Indian country, provide the following information for tax year 2021:

a. A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax year; and

b. A copy of the trust deed, or other legal document, that describes the real estate upon which you maintained your principal place of residence and that was an Indian allotment, restricted, or held in trust by the United States during the tax year. If your name does not appear on the deed, or other document, provide proof of residence on such property; and

c. A copy of the trust deed, or other legal document, that describes the real estate upon which you were employed or performed work or received income and that was held by the United States of America in trust for a tribal member or an Indian tribe or that was allotted or restricted Indian land during the tax year. Also a copy of employment or payroll records that show you are employed on that Indian country or an explanation of your work on Indian country; and

d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax. All information to support your claim for refund must be provided with your return. Gains from the Sale of Exempt Government Obligations See the “note” for Schedule 511-A, line 1 and Schedule 511-B, line 1 instructions. Provide Federal Schedule D and Form 8949. Oklahoma Capital Gain Deduction You can deduct qualifying gains receiving capital treatment that are included in Federal AGI. “Qualifying gains receiving capital treatment” means the amount of net capital gains, as defined under IRC Section 1222(11). The qualifying gain must:

1) Be earned on real or tangible personal property located within Oklahoma that you have owned for at least five uninterrupted years prior to the date of the sale. SCHEDULE 511-A A7 A8 A9 A10 A11 A12

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SCHEDULE 511-A A13 A14 A15 Oklahoma Capital Gain Deduction (continued)

2) Be earned on the sale of stock or ownership interest in an Oklahoma headquartered company, limited liability company, or partnership where such stock or ownership interest has been owned by you for at least two uninterrupted years prior to the date of the sale.

3) Be earned on the sale of real property, tangible personal property or intangible personal property located within Oklahoma as part of the sale of all or substantially all of the assets of an Oklahoma headquartered company, limited liability company, or partnership or an Oklahoma proprietorship business enterprise or owned by the owners of such entity or business enterprise for a period of at least two uninterrupted years prior to the date of the sale. Provide Form 561 and a copy of your Federal Schedule D and Form 8949. Income Tax Refund Beginning tax year 2016, if you itemized your deductions on your federal return, you were required to add back state or local income tax to calculate Oklahoma itemized deductions. The refund of such taxes included on your federal return (Form 1040 or 1040-SR, Schedule 1, line 1) may be deducted. Oklahoma Income Distributed by an Electing PTE If you are a member, either directly or indirectly, of an electing PTE, subtract the Oklahoma income covered by the election pursuant to the provisions of the Pass-Through Entity Act of 2019 (68 OS Sec 2355.1P-1 et seq.). Provide a schedule listing the electing PTE, federal identification number, federal taxable income (loss) and Oklahoma taxable income in Form 511, line 1 that is covered by the election pursuant to this Act. Provide a copy of the OTC acknowledgement letter. Miscellaneous: Other Subtractions Enter in the box the appropriate number as listed below that shows the type of deduction. If you are entitled to more than one deduction type, enter the number “99”. Enter the number “1” if the following applies: Royalty income earned by an inventor from a product developed and manufactured in this state shall be exempt from income tax for a period of seven years from January 1 of the first year in which such royalty is received, as long as the manufacturer remains in this state. To support your deduction, provide:

1) Copy of the patent.

2) Copy of the royalty agreement with the manufacturer.

3) Copy of registration form from OCAST. (74 OS Sec. 5064.7 (A)(1)) Enter the number “2” if the following applies: Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2)) Enter the number “3” if the following applies: Payments received as a result of a military member being killed in a combat zone: Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) Enter the number “4” if the following applies: Income earned by an individual whose military spouse was killed in a combat zone: Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) Enter the number “5” if the following applies: Small Business Incubator exclusion: Exemption for income earned by the tenant. (74 OS Sec. 5078) Enter the number “99” if the following applies: Allowable deductions not included in (1) through (5): Enter any allowable Oklahoma deductions from Federal AGI to arrive at Oklahoma AGI that were not previously claimed under this heading “Miscellaneous: Other Subtractions.” Specify type of subtraction and Oklahoma Statute authorizing the subtraction. Provide a detailed explanation and verifying documents.

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SCHEDULE 511-B B1 B2 B3 B4 State and Municipal Bond Interest If you received income on bonds issued by any state or political subdivision thereof that is exempt from federal taxation but not exempt from taxation by the laws of the State of Oklahoma, the total of such income shall be added to Federal AGI.

1) Income from all bonds, notes or other obligations issued by the State of Oklahoma, the Oklahoma Capital Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the Oklahoma Transportation Authority (formerly Turnpike Authority) is exempt from Oklahoma income tax. The profit from the sale of such bond, note or other obligation shall be free from taxation.

2) Income from local Oklahoma governmental obligations issued after July 1, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of providing financing for projects for nonprofit corporations. Local governmental obligations shall include bonds or notes issued by, or on behalf of, or for the benefit of Oklahoma educational institutions, cities, towns, or counties or by public trusts of which any of the foregoing is a beneficiary.

3) Income from Oklahoma Municipal Bonds issued prior to July 2, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax only if so provided by the statute authorizing their issuance.

4) Income on bonds issued by another state or political subdivision (non-Oklahoma) that is exempt from federal taxation is subject to Oklahoma income tax. Provide a schedule of all municipal interest received by source and amount. If the income is from a mutual fund that invests in state and local government obligations, provide documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Note: If the interest is exempt, the capital gain/loss from the sale of the bond may also be exempt. The gain/loss from the sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute authorizing its issuance. Enter exempt gains on Schedule 511-A, line 11 and exempt losses on Schedule 511-B, line 8. Out-of-State Losses If you incurred losses from the operation of an out-of-state business, or from the rental or sale of out-of-state property, any such losses must be added back to Federal AGI. This includes partnership losses and losses sustained by Subchapter S Corporations attributable to other states. Lump-Sum Distributions Lump-sum distributions not included in the Federal AGI shall be added to the Federal AGI. Rollovers and IRA Conversions are taxed in the same year as on the federal return. Provide a copy of Form 1099 and a complete copy of the federal return. Note: The lump-sum distribution, added back on this line, may qualify for an exclusion of retirement benefits found on Schedule 511-A. The distribution must be received from a qualified plan and satisfy the requirements of the exclusion.

Federal Net Operating Loss (NOL) Enter carryover(s) included on Federal Form 1040 or 1040-SR. See “Net Operating Loss” section on page 5. Also see Schedule 511-A, line 9. Recapture of Depletion Claimed on a Lease Bonus or Add Back of Excess Federal Depletion Upon the expiration of the lease, depletion claimed must be restored to income in the case of non-producing properties. Enter depletion claimed on a lease bonus if no income was received from the property due to its lease expiration. A complete schedule by property must be furnished. If the 22% Oklahoma option for computing depletion was used in a previous year and the 65% federal depletion limitation applied in that year, you must add back any unused federal depletion being carried over from such year and used in the current year’s federal return. Applicable recapture is determined on a well-by-well basis. For the Oklahoma option for computing depletion, see the instructions for Schedule 511-A, line 8. A complete schedule by property must be furnished. B5

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SCHEDULE 511-B B6 B7 B8 Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)

• If an individual elects to take a rollover on a contribution within one year of the date of the contribution, for which a deduction was taken on the previous year’s return, the amount of such rollover is included in income. As used in this paragraph, “rollover” means the transfer of funds from the Oklahoma 529 College Savings Plan or OklahomaDream 529 accounts to any other plan under IRC Section 529.

• If an individual who makes a non-qualified withdrawal of contributions for which a deduction was taken in tax year 2005 or later, such non-qualified withdrawal and any earnings thereon are included in income. If any of the earnings have already been included in your Federal AGI, do not include those earnings again on this line. Oklahoma Loss Distributed by an Electing PTE If you are a member, either directly or indirectly, of an electing PTE, add the Oklahoma loss covered by the election pursuant to the provisions of the Pass-Through Entity Act of 2019 (68 OS Sec 2355.1P-1 et seq.). Provide a schedule listing the electing PTE, federal identification number, federal taxable income (loss) and Oklahoma taxable loss in Form 511, line 1 that is covered by the election pursuant to this Act. Provide a copy of the OTC acknowledgement letter. Miscellaneous: Other Additions Enter in the box the appropriate number as listed below that shows the type of addition. If you have more than one addition, enter the number “99”. Enter the number “1” if the following applies: Losses from the sale of exempt government obligations: See the “note” in Schedule 511-A, line 1 and Schedule 511-B, line 1 instructions. Provide Federal Schedule D and Form 8949. Enter the number “2” if the following applies: If you are a swine or poultry producer who has deducted depreciation on an accelerated basis on your Oklahoma tax return in previous tax years (Schedule 511-C), the asset may be fully depreciated for Oklahoma purposes. Any depreciation deducted on this year’s federal return, after the date the asset has been fully depreciated on your Oklahoma return, must be added back to avoid a duplication of depreciation. Provide a copy of the federal depreciation schedule showing the depreciation taken on the asset. Enter the number “3” if the following applies: If a qualified Oklahoma refinery, of which you are a partner or shareholder, elected to expense the cost of qualified refinery property, such property is fully depreciated for Oklahoma purposes. For Oklahoma purposes, no depreciation expense can be taken for this tax year on such property. Enter your pro-rata share of such depreciation. Include the partnership’s or corporation’s name and ID number. Enter the number “4” if the following applies: You will have an amount on this line if a PTE, of which you are a member:

• Was required to add-back rents and interest expenses paid to a captive real estate investment trust when determining Oklahoma distributable income; or

• Was a captive real estate trust that was required to add-back the dividends-paid deduction when determining Oklahoma distributable income. Enter your pro-rata share of such add-back. Include your PTE’s name and ID number. Enter the number “5” if the following applies: Enter any additions not previously claimed. Provide a statement of explanation specifying the type of addition and Oklahoma Statute authorizing the addition, and verifying documents. SCHEDULE 511-C Military Pay Exclusion Oklahoma residents who are members of any component of the Armed Services may exclude 100% of their active military pay, including Reserve and National Guard pay, to the extent such pay is included in the Federal AGI. Retired military see instructions for Schedule 511-A, line 4. Qualifying Disability Deduction If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred to modify a motor vehicle, home, or work place necessary to compensate for the disability. Provide a schedule detailing the expenses incurred and a description of the physical disability with documentation regarding the Social Security Admin­ istration recognition and/or allowance of this expense. C1 C2

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SCHEDULE 511-C C3 C4 C5 C6 Qualified Adoption Expense An Oklahoma resident may deduct “nonrecurring adoption expenses” not to exceed $20,000 per calendar year. Expenses are to be deducted in the year incurred. “Nonrecurring adoption expenses” means adoption fees, court costs, medical ex­ penses, attorney fees and expenses that are directly related to the legal process of adoption of a child. Provide a sched­ ule describing the expenses claimed. Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 account(s) Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The maximum annual deduction is the amount of contributions to all Oklahoma 529 College Savings Plan or Okla­ homaDream 529 accounts plus any contributions to such accounts for prior tax years after December 31, 2004, that were not deducted. If a rollover* or non-qualified withdrawal is taken within the same tax year as a contribution is made, the deduction for such contribution must be reduced by the amount of the rollover or non-qualified withdrawal. In no event can this deduction exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding five years. If a rollover* or non-qualified withdrawal is taken during the carryover period, the tax deduction otherwise available must be reduced by the amount of the rollover or non-qualified withdrawal. Deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer’s state income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for two different tax years. Provide proof of your contribution including the name of the beneficiary and the account number. *For purposes of reducing the deduction, “rollover” means the transfer of funds from the Oklahoma 529 College Savings Plan or OklahomaDream 529 accounts to any other plan under IRC Section 529. Contributions must be made to Oklahoma 529 College Savings Plan or OklahomaDream 529 account(s). Contributions made to another state’s college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan or OklahomaDream 529 account to another, may not be deducted. Note: For information on setting up an Oklahoma 529 College Savings Plan, visit the following website: www.ok4saving.org or call (877) 654-7284. For information on setting up an OklahomaDream 529 account, contact your financial advisor. Deduction for Providing Foster Care If you contract with a child-placing agency, as defined in 10 OS Sec. 402, you may qualify to deduct up to $5,000 for expenses incurred providing foster care. To qualify to deduct $5,000, you must have been under contract and providing care for at least six months, regardless of the tax year during which the care occurs. If you were under contract and pro­ viding care for less than six months of the tax year, you may only claim a monthly pro rata share of the $5,000 deduction. Married persons filing separately in a year in which they could have filed a joint return may each claim only one-half of the deduction that would have been allowed for a joint return.

Miscellaneous: Other Adjustments Enter in the box the appropriate number as listed below that shows the type of deduction. If you are entitled to more than one deduction listed below, enter the number “99”. Enter the number “1” if the following applies: Qualified Medical Savings Account/Health Savings Account: Contributions made to, and interest earned from, an Okla­ homa medical savings account established in this state, pursuant to 63 OS Sec. 2621 through 2623, shall be exempt from taxation. In order to be eligible for this deduction, contributions must be made to a medical savings account program approved by either the State Department of Health or the Insurance Commissioner. A statement of the contributions made to, and interest earned on, the account must be provided by the trustee of the plan, and provided as part of the filed return. This is not on your W-2. Provide a copy of your federal return. Contributions made to, and interest earned from, an Oklahoma Health Savings Account established in this state, pursuant to 36 OS Sec. 6060.14 through 6060.18, shall be exempt from taxation. A statement of the contributions made to, and interest earned on, the account must be provided by the trustee of the plan, and provided as part of the filed return. This is not on your W-2. Provide a copy of your federal return. Note: If you took a Health/Medical Savings Account Deduction to arrive at Federal AGI, you cannot take a deduction on this line.

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SCHEDULE 511-C Miscellaneous: Other Adjustments (continued) Enter the number “2” if the following applies: Agricultural Commodity Processing Facility Exclusion: Owners of agricultural commodity processing facilities may exclude 15% of their investment in a new or expanded agricultural commodity processing facility located within Oklahoma (68 OS Sec. 2358). Agricultural commodity processing facility means buildings, structures, fixtures and improvements used or operated primarily for the processing or production of agricultural commodities to marketable products. The investment is deemed made when the property is placed in service. Under no circumstances shall this exclusion lower your taxable income below zero. In the event the exclusion does exceed income, any unused portion may be carried over for a period not to exceed six years. A schedule must be provided showing the type of investment(s), the date placed in service, and the cost. If the total ex­ clusion available is not used, a copy of the schedule must be provided in the carryover year and show the total exclusion available, the amount previously used and amount available in the carryover year. If the exclusion is through a partnership or S corporation, the schedule must also include the partnership’s or S corporation’s name, federal ID number and your pro-rata share of the exclusion. Enter the number “3” if the following applies: Depreciation Adjustment for Swine or Poultry Producers: Individuals who are swine or poultry producers may deduct depreciation on an accelerated basis for new construction or expansion costs. The same depreciation method elected for federal income tax purposes will be used, except the assets will be deemed to have a seven-year life. Any depreciation deduction allowable is the amount so computed minus the federal depreciation claimed. Provide a copy of the federal depreciation schedule and a computation of the accelerated Oklahoma depreciation. Note: Once you have fully depreciated an asset on your Oklahoma return, you must add back any depreciation deducted on your federal return, see Schedule 511-B, line 8. Enter the number “4” if the following applies: Discharge of Indebtedness for Farmers: An individual, engaged in production of agriculture, may exclude income resulting from the discharge of indebtedness incurred to finance the production of agricultural products. Provide Federal Schedule F and Form 1099-C or other substantiating documentation. Enter the number “5” if the following applies: Oklahoma Police Corps Program Scholarship/Stipend: You may deduct any scholarship or stipend, received from par­ ticipation in the Oklahoma Police Corps Program, that is included in your Federal AGI. The Oklahoma Police Corps was established under 47 OS Sec. 2-140.1 through 2-140.11. Provide documentation to support amount claimed and a copy of your federal return. Enter the number “6” if the following applies: Deduction for Living Organ Donation: You may deduct up to $10,000 of unreimbursed expenses if you, or your dependent, donates one or more human organs while living. “Human organs” mean all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The deduction is allowed only one time and may be claimed only for unreimbursed expenses that are incurred by you and related to the organ donation of you or your dependent. The deduction may only be claimed in the taxable year in which the transplant occurs. Provide a detailed schedule of expenses claimed. Enter the number “7” if the following applies: Safety Pays OSHA Consultation Service Exemption: An employer that is eligible for and utilizes the Safety Pays OSHA Consultation Service provided by the Oklahoma Department of Labor shall receive a $1,000 exemption for the tax year the service is utilized. If this exemption is through a partnership or corporation, include the partnership’s or corporation’s name and federal ID number and your pro-rata share of the exemption. Enter the number “8” if the following applies: Qualified Refinery Property: If a qualified Oklahoma refinery elected to expense the cost of qualified refinery property, enter any of such expense allocated to you. Provide a copy of the written notice received from the refinery indicating the amount of the allocation. The notice should include the company’s name and federal ID number. Enter the number “9” if the following applies: Cost of Complying with Sulfur Regulations: If a qualified refinery elected to allocate all or a portion of the cost of complying with sulfur regulations to its owners, enter the portion of such cost allocated to you. Provide a copy of the written notice received from the refinery indicating the amount of the allocation. Such notice should include the company’s name and federal ID number.

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SCHEDULE 511-C E1 Miscellaneous: Other Adjustments (continued) Enter the number “10” if the following applies: Emergency Medical Personnel Death Benefit exclusion: The $5,000 death benefit, provided for in 63 OS Sec. 1-2505.1, paid to the designated beneficiary of an emergency medical technician or a registered emergency medical responder whose death is a result of their official duties performed in the line of duty is exempt. Deduct the $5,000 death benefit if such death benefit is included in your Federal AGI. Enter the number “11” if the following applies: Competitive Livestock Show Award: You may deduct any payment of less than $600 received as an award for participa­ tion in a competitive livestock show event if such award is included in your Federal AGI. You must be able to substantiate this deduction upon request. Enter the number “12” if the following applies: Home-buyer Savings Account Deduction: Oklahoma residents may deduct amounts contributed to home-buyer savings accounts, and the interest earned on these accounts will be excluded from Oklahoma taxable income. The amount eligible for deduction is $5,000 for an account holder who files an individual tax return, or $10,000 for joint account holders who file a joint tax return. The total amount of principal deducted and earnings excluded cannot exceed $50,000. Provide Form 588 to support the amount claimed. Enter the number “13” if the following applies: Indian Employment Exclusion: All qualified wages equal to the Federal Indian Employment Credit, set forth in IRC Section 45A, shall be deducted from taxable income. Deduct on your Oklahoma return, an amount equal to the reduction of salaries and wages reported on your federal return as a result of your Form 8845 “Indian Employment Credit”. The deduction shall only be permitted for the tax years in which the federal credit is allowed, even if not used in such year because of your tax liability limit. Provide a copy of the federal return, Form 8845 and if applicable, Form 3800. If the exclusion is through a partnership or corporation, include the partnership’s or corporation’s name and ID number and your pro-rata share of the exclusion. Enter the number “14” if the following applies: Achieving a Better Life (ABLE) Deduction: A tax deduction ($10,000 per individual taxpayer or $20,000 for taxpayers filing a joint return) is allowed for contributions to accounts established under the ABLE program pursuant to 56 O.S. Sec. 4001.1. Amounts contributed but not deducted by the taxpayer in the tax year for which the contribution is made may be carried for­ ward as a deduction from income for up to five tax years. Deductions may be taken for contributions made during the tax year and through April 15 of the succeeding tax year, or through the due date of a taxpayer’s state income tax return excluding extensions, whichever is later. Provide proof of your contribution. SCHEDULE 511-D Complete Schedule 511-D to determine your Oklahoma itemized deductions. Schedule 511-D begins with federal itemized deductions from your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may not be used to calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are lim­ ited to, and may not exceed, $17,000. Charitable contributions and medical expenses are not subject to the $17,000 limit. Provide a copy of your Federal Schedule A. Note: If you claimed itemized deductions on your federal return, you must claim itemized deductions on your Oklahoma return. To claim the Oklahoma standard deduction, you must claim the standard deduction on your federal return. SCHEDULE 511-E Complete Schedule 511-E if you have out-of-state income (Form 511, line 4). Your exemptions and deductions must be prorated on the ratio of Oklahoma AGI to Federal AGI reduced by allowable adjustment except out-of-state income. If you claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule. Deductions • Standard Deduction: If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 1. If your filing status is “single” or “married filing separate”, your Oklahoma standard deduction is $6,350. If your filing status is “head of household”, your Oklahoma standard deduction is $9,350. If your filing status is “married filing joint” or “qualifying widow(er)”, your Oklahoma standard deduction is $12,700. Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return.

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G1

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 25 Deductions (continued) • Itemized Deductions: If you claimed itemized deductions on your federal return, enter the amount from Schedule 511-D, line 11. Exemptions and Dependents Oklahoma allows $1,000 for each exemption claimed on the top of the return. SCHEDULE 511-F Complete Schedule 511-F if your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). Your Oklahoma child care/child tax credit must be prorated. Child Care/Child Tax Credit If your Federal AGI is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your federal return, you are allowed a credit against your Oklahoma income tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the IRC.

or • 5% of the child tax credit allowed by the IRC. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal AGI is greater than $100,000, no credit is allowed. Provide a copy of your federal return and, if applicable, the Federal Child Care Credit schedule. SCHEDULE 511-G Complete Schedule 511-G if your Oklahoma AGI (Form 511, line 7) is less than your Federal AGI (Form 511, line 1). Your Oklahoma earned income credit must be prorated. Earned Income Credit You are allowed a credit equal to 5% of the earned income credit allowed on your federal return. The credit must be prorated on the ratio of Oklahoma AGI to Federal AGI. Provide a copy of your federal return. SCHEDULE 511-H Schedule 511-H provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Place the line number of the organization from Schedule 511-H in the box at line 35 of Form 511. If you give to more than one organization, put a “99” in the box at line 35 of Form 511. 1- Support for Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected Children You may donate from your tax refund to support programs for volunteers to act as Court Appointed Special Advocates for abused or neglected children. Donations will be placed in the Income Tax Checkoff Revolving Fund for Court Appointed Special Advocates. Monies will be expended by the Office of the Attorney General for the purpose of providing grants to the Oklahoma CASA Association. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma CASA Association, Inc., PO Box 54946, Oklahoma City, OK 73154. 2- Y.M.C.A Youth and Government Program You may donate from your tax refund to support the Oklahoma chapter of the Y.M.C.A. Youth and Government program. Monies donated will be expended by the State Department of Education for the purpose of providing grants to the Program so young people may be educated regarding government and the legislative process. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma State Department of Education, Y.M.C.A. Youth and Government Program, Office of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma City, OK 73105-4599. F1 SCHEDULE 511-E E2 E1

SCHEDULE 511-H 3- Support the Wildlife Diversity Fund You may donate from your tax refund to support helping conserve rare or declining fish and wildlife along with common species not hunted or fished. Donations to the Oklahoma Department of Wildlife Conservation’s Wildlife Diversity program supports field surveys of animals considered to be of greatest conservation need, as well as educational wildlife programs for all Oklahomans. Tax deductible donations to the Wildlife Diversity Fund also can be made at www.wildlifedepartment. com or by mail: Oklahoma Department of Wildlife Conservation, Re: Wildlife Diverstiy Fund, PO Box 53465, Oklahoma City, Oklahoma 73152. 4- Support of Programs for Regional Food Banks in Oklahoma You may donate from your tax refund to support the Regional Food Bank of Oklahoma and the Community Food Bank of Eastern Oklahoma (Oklahoma Food Banks). The Oklahoma Food Banks are the largest hunger-relief organizations in the state – distributing food to charitable and faith-based feeding programs throughout all 77 counties in Oklahoma. Your donation will be used to help provide food to the more than 500,000 Oklahomans at risk of hunger on a daily basis. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: Programs for OK Food Banks, PO Box 248893, Oklahoma City, OK 73124. 5- Public School Classroom Support Fund You may donate from your tax refund to support the Public School Classroom Support Revolving Fund. It will be used by the State Board of Education to provide one or more grants annually to public school classroom teachers. Grants will be used by the classroom teacher for supplies, materials or equipment for the class or classes taught by the teacher. Grant applications will be considered on a statewide competitive basis. You may also mail a donation to: Oklahoma State Board of Education, Public School Classroom Support Fund, Office of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma City, OK 73105-4599. 6- Oklahoma Pet Overpopulation Fund You may donate from your tax refund to support the Oklahoma Pet Overpopulation Fund. Monies placed in this Fund will be expended for the purpose of developing educational programs on pet overpopulation and for implementing spay/neuter efforts in this state. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Department of Agriculture, Food and Forestry, Animal Industry Division, 2800 North Lincoln Blvd., Oklahoma City, OK 73105. 7- Support the Oklahoma AIDS Care Fund You may donate from your tax refund to support the Oklahoma AIDS Care Fund. Monies will be expended by the Department of Human Services for the purpose of providing grants to the Fund for purposes of emergency assistance, advocacy, education, prevention and collaboration with other entities. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: OK Aids Care Fund, PO Box 248893, Oklahoma City, OK 73124. 8- Oklahoma Silver Haired Legislature and Alumni Association Programs You may donate from your tax refund to support the Oklahoma Silver Haired Legislature and their Alumni Association activities. The Oklahoma Silver Haired Legislature was created in 1981 as a forum to educate senior citizens in the legislative process and to highlight the needs of older persons to the Oklahoma State Legislature. Monies generated from donations will be used to fund expenses of the Silver Haired Legislators, training sessions, interim studies and advocacy activities. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Silver Haired Legislature and Alumni, PO Box 25352, Oklahoma City, OK 73125. SCHEDULE 511-I Complete Schedule 511-I if you are filing an amended return. If additional space is needed to explain the changes, provide a separate schedule. Place an “X” in the “Amended Return” checkbox at the top of Form 511, page 1. Enter any amount(s) paid with the original return plus any amount(s) paid after it was filed on line 29. Enter any refund previously received or overpayment applied on line 31. Note: See page 6 for specific instructions on filing amended returns.

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Fast, free, 24/7 online filing services at oktap.tax.ok.gov 27 WHEN YOU ARE FINISHED Important: If you fill out any portion of the Schedules 511-A through 511-I or Form 538-S, you are required to provide those pages with your return. Failure to include the pages will result in a delay of your refund. • If you owe taxes, provide a check or money order payable to “Oklahoma Tax Commission”. Do not send cash. • For information regarding electronic payment methods, visit our website at tax.ok.gov. • Provide W-2s, 1099s or other withholding statements to substantiate withholding. • For amended returns, if you marked “yes” on Schedule 511-I, provide a copy of the federal 1040X or 1045, and a copy of the IRS “Statement of Adjustment” or other IRS documentation to verify approval of the federal amendment. • Do not staple your return. Use a paper clip if necessary. • Math errors are the most common cause of a refund delay. Double check your calculations. • After filing, you can check the status of your refund online using our Where’s My Refund? tool at oktap.tax.ok.gov. For additional assistance regarding your refund, contact our Taxpayer Resource Center at 405.521.3160. • Do not provide any correspondence other than those documents and schedules required for your return. • Mail your return, along with any payment due, to:

Oklahoma Tax Commission

PO Box 26800

Oklahoma City, OK 73126-0800

2021 OKLAHOMA INCOME TAX TABLE Schedule 511-H Instructions... Use this table if your taxable income is less than $100,000. If your taxable income is $100,000 or more, use the tax computation

on the lower portion of page 39. For an example, see the box to the right. Example... • Mr. and Mrs. Jones are filing a joint return. • Their Oklahoma Taxable Income is $14,793. • First, they find the $14,750 - $14,800 income line. • Next, they find the column for married filing joint and read down the column. • The amount shown where the income line and filing status column meet is $384 (see example at right). This is the amount they must write on the tax line on their return. And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: * This column must also be used by a Qualified Widow(er). And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: And you are: At least But less than Single or married filing separate Married* filing joint or head of household If Oklahoma taxable income is: Your tax is: 14,700 14,750 548 381 14,750 14,800 550 384 14,800 14,850 553 386

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

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 28

2021 OKLAHOMA INCOME TAX TABLE And you are: * This column must also be used by a Qualified Widow(er). And you are: And you are: 9,000 9,050 263 136 9,050 9,100 265 137 9,100 9,150 268 139 9,150 9,200 270 140 9,200 9,250 273 142 9,250 9,300 275 143 9,300 9,350 278 145 9,350 9,400 280 146 9,400 9,450 283 148 9,450 9,500 285 149 9,500 9,550 288 151 9,550 9,600 290 152 9,600 9,650 293 154 9,650 9,700 295 155 9,700 9,750 298 157 9,750 9,800 300 158 9,800 9,850 303 160 9,850 9,900 305 162 9,900 9,950 308 164 9,950 10,000 310 166 10,000 10,050 313 168 10,050 10,100 315 170 10,100 10,150 318 172 10,150 10,200 320 174 10,200 10,250 323 176 10,250 10,300 325 178 10,300 10,350 328 180 10,350 10,400 330 182 10,400 10,450 333 184 10,450 10,500 335 186 10,500 10,550 338 188 10,550 10,600 340 190 10,600 10,650 343 192 10,650 10,700 345 194 10,700 10,750 348 196 10,750 10,800 350 198 10,800 10,850 353 200 10,850 10,900 355 202 10,900 10,950 358 204 10,950 11,000 360 206 11,000 11,050 363 208 11,050 11,100 365 210 11,100 11,150 368 212 11,150 11,200 370 214 11,200 11,250 373 216 11,250 11,300 375 218 11,300 11,350 378 220 11,350 11,400 380 222 11,400 11,450 383 224 11,450 11,500 385 226 11,500 11,550 388 228 11,550 11,600 390 230 11,600 11,650 393 232 11,650 11,700 395 234 11,700 11,750 398 236 11,750 11,800 400 238 11,800 11,850 403 240 11,850 11,900 405 242 11,900 11,950 408 244 11,950 12,000 410 246 12,000 12,050 413 248 12,050 12,100 415 250 12,100 12,150 418 252 12,150 12,200 420 254 12,200 12,250 423 256 12,250 12,300 425 259 12,300 12,350 428 261 12,350 12,400 430 264 12,400 12,450 433 266 12,450 12,500 435 269 12,500 12,550 438 271 12,550 12,600 440 274 12,600 12,650 443 276 12,650 12,700 445 279 12,700 12,750 448 281 12,750 12,800 450 284 12,800 12,850 453 286 12,850 12,900 455 289 12,900 12,950 458 291 12,950 13,000 460 294 13,000 13,050 463 296 13,050 13,100 465 299 13,100 13,150 468 301 13,150 13,200 470 304 13,200 13,250 473 306 13,250 13,300 475 309 13,300 13,350 478 311 13,350 13,400 480 314 13,400 13,450 483 316 13,450 13,500 485 319 13,500 13,550 488 321 13,550 13,600 490 324 13,600 13,650 493 326 13,650 13,700 495 329 13,700 13,750 498 331 13,750 13,800 500 334 13,800 13,850 503 336 13,850 13,900 505 339 13,900 13,950 508 341 13,950 14,000 510 344 14,000 14,050 513 346 14,050 14,100 515 349 14,100 14,150 518 351 14,150 14,200 520 354 14,200 14,250 523 356 14,250 14,300 525 359 14,300 14,350 528 361 14,350 14,400 530 364 14,400 14,450 533 366 14,450 14,500 535 369 14,500 14,550 538 371 14,550 14,600 540 374 14,600 14,650 543 376 14,650 14,700 545 379 14,700 14,750 548 381 14,750 14,800 550 384 14,800 14,850 553 386 14,850 14,900 555 389 14,900 14,950 558 391 14,950 15,000 560 394 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

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 8,900 255 131 8,900 8,950 258 133 8,950 9,000 260 134 At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is:

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 29 $6,000

2021 OKLAHOMA INCOME TAX TABLE $16,000 $17,000 $19,000 $20,000 $21,000 $22,000 $23,000 21,000 21,050 863 696 21,050 21,100 865 699 21,100 21,150 868 701 21,150 21,200 870 704 21,200 21,250 873 706 21,250 21,300 875 709 21,300 21,350 878 711 21,350 21,400 880 714 21,400 21,450 883 716 21,450 21,500 885 719 21,500 21,550 888 721 21,550 21,600 890 724 21,600 21,650 893 726 21,650 21,700 895 729 21,700 21,750 898 731 21,750 21,800 900 734 21,800 21,850 903 736 21,850 21,900 905 739 21,900 21,950 908 741 21,950 22,000 910 744 22,000 22,050 913 746 22,050 22,100 915 749 22,100 22,150 918 751 22,150 22,200 920 754 22,200 22,250 923 756 22,250 22,300 925 759 22,300 22,350 928 761 22,350 22,400 930 764 22,400 22,450 933 766 22,450 22,500 935 769 22,500 22,550 938 771 22,550 22,600 940 774 22,600 22,650 943 776 22,650 22,700 945 779 22,700 22,750 948 781 22,750 22,800 950 784 22,800 22,850 953 786 22,850 22,900 955 789 22,900 22,950 958 791 22,950 23,000 960 794 23,000 23,050 963 796 23,050 23,100 965 799 23,100 23,150 968 801 23,150 23,200 970 804 23,200 23,250 973 806 23,250 23,300 975 809 23,300 23,350 978 811 23,350 23,400 980 814 23,400 23,450 983 816 23,450 23,500 985 819 23,500 23,550 988 821 23,550 23,600 990 824 23,600 23,650 993 826 23,650 23,700 995 829 23,700 23,750 998 831 23,750 23,800 1,000 834 23,800 23,850 1,003 836 23,850 23,900 1,005 839 23,900 23,950 1,008 841 23,950 24,000 1,010 844 15,000 15,050 563 396 15,050 15,100 565 399 15,100 15,150 568 401 15,150 15,200 570 404 15,200 15,250 573 406 15,250 15,300 575 409 15,300 15,350 578 411 15,350 15,400 580 414 15,400 15,450 583 416 15,450 15,500 585 419 15,500 15,550 588 421 15,550 15,600 590 424 15,600 15,650 593 426 15,650 15,700 595 429 15,700 15,750 598 431 15,750 15,800 600 434 15,800 15,850 603 436 15,850 15,900 605 439 15,900 15,950 608 441 15,950 16,000 610 444 16,000 16,050 613 446 16,050 16,100 615 449 16,100 16,150 618 451 16,150 16,200 620 454 16,200 16,250 623 456 16,250 16,300 625 459 16,300 16,350 628 461 16,350 16,400 630 464 16,400 16,450 633 466 16,450 16,500 635 469 16,500 16,550 638 471 16,550 16,600 640 474 16,600 16,650 643 476 16,650 16,700 645 479 16,700 16,750 648 481 16,750 16,800 650 484 16,800 16,850 653 486 16,850 16,900 655 489 16,900 16,950 658 491 16,950 17,000 660 494 17,000 17,050 663 496 17,050 17,100 665 499 17,100 17,150 668 501 17,150 17,200 670 504 17,200 17,250 673 506 17,250 17,300 675 509 17,300 17,350 678 511 17,350 17,400 680 514 17,400 17,450 683 516 17,450 17,500 685 519 17,500 17,550 688 521 17,550 17,600 690 524 17,600 17,650 693 526 17,650 17,700 695 529 17,700 17,750 698 531 17,750 17,800 700 534 17,800 17,850 703 536 17,850 17,900 705 539 17,900 17,950 708 541 17,950 18,000 710 544 18,000 18,050 713 546 18,050 18,100 715 549 18,100 18,150 718 551 18,150 18,200 720 554 18,200 18,250 723 556 18,250 18,300 725 559 18,300 18,350 728 561 18,350 18,400 730 564 18,400 18,450 733 566 18,450 18,500 735 569 18,500 18,550 738 571 18,550 18,600 740 574 18,600 18,650 743 576 18,650 18,700 745 579 18,700 18,750 748 581 18,750 18,800 750 584 18,800 18,850 753 586 18,850 18,900 755 589 18,900 18,950 758 591 18,950 19,000 760 594 19,000 19,050 763 596 19,050 19,100 765 599 19,100 19,150 768 601 19,150 19,200 770 604 19,200 19,250 773 606 19,250 19,300 775 609 19,300 19,350 778 611 19,350 19,400 780 614 19,400 19,450 783 616 19,450 19,500 785 619 19,500 19,550 788 621 19,550 19,600 790 624 19,600 19,650 793 626 19,650 19,700 795 629 19,700 19,750 798 631 19,750 19,800 800 634 19,800 19,850 803 636 19,850 19,900 805 639 19,900 19,950 808 641 19,950 20,000 810 644 20,000 20,050 813 646 20,050 20,100 815 649 20,100 20,150 818 651 20,150 20,200 820 654 20,200 20,250 823 656 20,250 20,300 825 659 20,300 20,350 828 661 20,350 20,400 830 664 20,400 20,450 833 666 20,450 20,500 835 669 20,500 20,550 838 671 20,550 20,600 840 674 20,600 20,650 843 676 20,650 20,700 845 679 20,700 20,750 848 681 20,750 20,800 850 684 20,800 20,850 853 686 20,850 20,900 855 689 20,900 20,950 858 691 20,950 21,000 860 694 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 30 $18,000 $15,000

2021 OKLAHOMA INCOME TAX TABLE $25,000 $26,000 $28,000 $29,000 $30,000 $31,000 $32,000 24,000 24,050 1,013 846 24,050 24,100 1,015 849 24,100 24,150 1,018 851 24,150 24,200 1,020 854 24,200 24,250 1,023 856 24,250 24,300 1,025 859 24,300 24,350 1,028 861 24,350 24,400 1,030 864 24,400 24,450 1,033 866 24,450 24,500 1,035 869 24,500 24,550 1,038 871 24,550 24,600 1,040 874 24,600 24,650 1,043 876 24,650 24,700 1,045 879 24,700 24,750 1,048 881 24,750 24,800 1,050 884 24,800 24,850 1,053 886 24,850 24,900 1,055 889 24,900 24,950 1,058 891 24,950 25,000 1,060 894 25,000 25,050 1,063 896 25,050 25,100 1,065 899 25,100 25,150 1,068 901 25,150 25,200 1,070 904 25,200 25,250 1,073 906 25,250 25,300 1,075 909 25,300 25,350 1,078 911 25,350 25,400 1,080 914 25,400 25,450 1,083 916 25,450 25,500 1,085 919 25,500 25,550 1,088 921 25,550 25,600 1,090 924 25,600 25,650 1,093 926 25,650 25,700 1,095 929 25,700 25,750 1,098 931 25,750 25,800 1,100 934 25,800 25,850 1,103 936 25,850 25,900 1,105 939 25,900 25,950 1,108 941 25,950 26,000 1,110 944 26,000 26,050 1,113 946 26,050 26,100 1,115 949 26,100 26,150 1,118 951 26,150 26,200 1,120 954 26,200 26,250 1,123 956 26,250 26,300 1,125 959 26,300 26,350 1,128 961 26,350 26,400 1,130 964 26,400 26,450 1,133 966 26,450 26,500 1,135 969 26,500 26,550 1,138 971 26,550 26,600 1,140 974 26,600 26,650 1,143 976 26,650 26,700 1,145 979 26,700 26,750 1,148 981 26,750 26,800 1,150 984 26,800 26,850 1,153 986 26,850 26,900 1,155 989 26,900 26,950 1,158 991 26,950 27,000 1,160 994 27,000 27,050 1,163 996 27,050 27,100 1,165 999 27,100 27,150 1,168 1,001 27,150 27,200 1,170 1,004 27,200 27,250 1,173 1,006 27,250 27,300 1,175 1,009 27,300 27,350 1,178 1,011 27,350 27,400 1,180 1,014 27,400 27,450 1,183 1,016 27,450 27,500 1,185 1,019 27,500 27,550 1,188 1,021 27,550 27,600 1,190 1,024 27,600 27,650 1,193 1,026 27,650 27,700 1,195 1,029 27,700 27,750 1,198 1,031 27,750 27,800 1,200 1,034 27,800 27,850 1,203 1,036 27,850 27,900 1,205 1,039 27,900 27,950 1,208 1,041 27,950 28,000 1,210 1,044 28,000 28,050 1,213 1,046 28,050 28,100 1,215 1,049 28,100 28,150 1,218 1,051 28,150 28,200 1,220 1,054 28,200 28,250 1,223 1,056 28,250 28,300 1,225 1,059 28,300 28,350 1,228 1,061 28,350 28,400 1,230 1,064 28,400 28,450 1,233 1,066 28,450 28,500 1,235 1,069 28,500 28,550 1,238 1,071 28,550 28,600 1,240 1,074 28,600 28,650 1,243 1,076 28,650 28,700 1,245 1,079 28,700 28,750 1,248 1,081 28,750 28,800 1,250 1,084 28,800 28,850 1,253 1,086 28,850 28,900 1,255 1,089 28,900 28,950 1,258 1,091 28,950 29,000 1,260 1,094 29,000 29,050 1,263 1,096 29,050 29,100 1,265 1,099 29,100 29,150 1,268 1,101 29,150 29,200 1,270 1,104 29,200 29,250 1,273 1,106 29,250 29,300 1,275 1,109 29,300 29,350 1,278 1,111 29,350 29,400 1,280 1,114 29,400 29,450 1,283 1,116 29,450 29,500 1,285 1,119 29,500 29,550 1,288 1,121 29,550 29,600 1,290 1,124 29,600 29,650 1,293 1,126 29,650 29,700 1,295 1,129 29,700 29,750 1,298 1,131 29,750 29,800 1,300 1,134 29,800 29,850 1,303 1,136 29,850 29,900 1,305 1,139 29,900 29,950 1,308 1,141 29,950 30,000 1,310 1,144 30,000 30,050 1,313 1,146 30,050 30,100 1,315 1,149 30,100 30,150 1,318 1,151 30,150 30,200 1,320 1,154 30,200 30,250 1,323 1,156 30,250 30,300 1,325 1,159 30,300 30,350 1,328 1,161 30,350 30,400 1,330 1,164 30,400 30,450 1,333 1,166 30,450 30,500 1,335 1,169 30,500 30,550 1,338 1,171 30,550 30,600 1,340 1,174 30,600 30,650 1,343 1,176 30,650 30,700 1,345 1,179 30,700 30,750 1,348 1,181 30,750 30,800 1,350 1,184 30,800 30,850 1,353 1,186 30,850 30,900 1,355 1,189 30,900 30,950 1,358 1,191 30,950 31,000 1,360 1,194 31,000 31,050 1,363 1,196 31,050 31,100 1,365 1,199 31,100 31,150 1,368 1,201 31,150 31,200 1,370 1,204 31,200 31,250 1,373 1,206 31,250 31,300 1,375 1,209 31,300 31,350 1,378 1,211 31,350 31,400 1,380 1,214 31,400 31,450 1,383 1,216 31,450 31,500 1,385 1,219 31,500 31,550 1,388 1,221 31,550 31,600 1,390 1,224 31,600 31,650 1,393 1,226 31,650 31,700 1,395 1,229 31,700 31,750 1,398 1,231 31,750 31,800 1,400 1,234 31,800 31,850 1,403 1,236 31,850 31,900 1,405 1,239 31,900 31,950 1,408 1,241 31,950 32,000 1,410 1,244 32,000 32,050 1,413 1,246 32,050 32,100 1,415 1,249 32,100 32,150 1,418 1,251 32,150 32,200 1,420 1,254 32,200 32,250 1,423 1,256 32,250 32,300 1,425 1,259 32,300 32,350 1,428 1,261 32,350 32,400 1,430 1,264 32,400 32,450 1,433 1,266 32,450 32,500 1,435 1,269 32,500 32,550 1,438 1,271 32,550 32,600 1,440 1,274 32,600 32,650 1,443 1,276 32,650 32,700 1,445 1,279 32,700 32,750 1,448 1,281 32,750 32,800 1,450 1,284 32,800 32,850 1,453 1,286 32,850 32,900 1,455 1,289 32,900 32,950 1,458 1,291 32,950 33,000 1,460 1,294 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 31 $24,000 $27,000

2021 OKLAHOMA INCOME TAX TABLE $34,000 $35,000 $37,000 $38,000 $39,000 $40,000 $41,000 33,000 33,050 1,463 1,296 33,050 33,100 1,465 1,299 33,100 33,150 1,468 1,301 33,150 33,200 1,470 1,304 33,200 33,250 1,473 1,306 33,250 33,300 1,475 1,309 33,300 33,350 1,478 1,311 33,350 33,400 1,480 1,314 33,400 33,450 1,483 1,316 33,450 33,500 1,485 1,319 33,500 33,550 1,488 1,321 33,550 33,600 1,490 1,324 33,600 33,650 1,493 1,326 33,650 33,700 1,495 1,329 33,700 33,750 1,498 1,331 33,750 33,800 1,500 1,334 33,800 33,850 1,503 1,336 33,850 33,900 1,505 1,339 33,900 33,950 1,508 1,341 33,950 34,000 1,510 1,344 34,000 34,050 1,513 1,346 34,050 34,100 1,515 1,349 34,100 34,150 1,518 1,351 34,150 34,200 1,520 1,354 34,200 34,250 1,523 1,356 34,250 34,300 1,525 1,359 34,300 34,350 1,528 1,361 34,350 34,400 1,530 1,364 34,400 34,450 1,533 1,366 34,450 34,500 1,535 1,369 34,500 34,550 1,538 1,371 34,550 34,600 1,540 1,374 34,600 34,650 1,543 1,376 34,650 34,700 1,545 1,379 34,700 34,750 1,548 1,381 34,750 34,800 1,550 1,384 34,800 34,850 1,553 1,386 34,850 34,900 1,555 1,389 34,900 34,950 1,558 1,391 34,950 35,000 1,560 1,394 35,000 35,050 1,563 1,396 35,050 35,100 1,565 1,399 35,100 35,150 1,568 1,401 35,150 35,200 1,570 1,404 35,200 35,250 1,573 1,406 35,250 35,300 1,575 1,409 35,300 35,350 1,578 1,411 35,350 35,400 1,580 1,414 35,400 35,450 1,583 1,416 35,450 35,500 1,585 1,419 35,500 35,550 1,588 1,421 35,550 35,600 1,590 1,424 35,600 35,650 1,593 1,426 35,650 35,700 1,595 1,429 35,700 35,750 1,598 1,431 35,750 35,800 1,600 1,434 35,800 35,850 1,603 1,436 35,850 35,900 1,605 1,439 35,900 35,950 1,608 1,441 35,950 36,000 1,610 1,444 36,000 36,050 1,613 1,446 36,050 36,100 1,615 1,449 36,100 36,150 1,618 1,451 36,150 36,200 1,620 1,454 36,200 36,250 1,623 1,456 36,250 36,300 1,625 1,459 36,300 36,350 1,628 1,461 36,350 36,400 1,630 1,464 36,400 36,450 1,633 1,466 36,450 36,500 1,635 1,469 36,500 36,550 1,638 1,471 36,550 36,600 1,640 1,474 36,600 36,650 1,643 1,476 36,650 36,700 1,645 1,479 36,700 36,750 1,648 1,481 36,750 36,800 1,650 1,484 36,800 36,850 1,653 1,486 36,850 36,900 1,655 1,489 36,900 36,950 1,658 1,491 36,950 37,000 1,660 1,494 37,000 37,050 1,663 1,496 37,050 37,100 1,665 1,499 37,100 37,150 1,668 1,501 37,150 37,200 1,670 1,504 37,200 37,250 1,673 1,506 37,250 37,300 1,675 1,509 37,300 37,350 1,678 1,511 37,350 37,400 1,680 1,514 37,400 37,450 1,683 1,516 37,450 37,500 1,685 1,519 37,500 37,550 1,688 1,521 37,550 37,600 1,690 1,524 37,600 37,650 1,693 1,526 37,650 37,700 1,695 1,529 37,700 37,750 1,698 1,531 37,750 37,800 1,700 1,534 37,800 37,850 1,703 1,536 37,850 37,900 1,705 1,539 37,900 37,950 1,708 1,541 37,950 38,000 1,710 1,544 38,000 38,050 1,713 1,546 38,050 38,100 1,715 1,549 38,100 38,150 1,718 1,551 38,150 38,200 1,720 1,554 38,200 38,250 1,723 1,556 38,250 38,300 1,725 1,559 38,300 38,350 1,728 1,561 38,350 38,400 1,730 1,564 38,400 38,450 1,733 1,566 38,450 38,500 1,735 1,569 38,500 38,550 1,738 1,571 38,550 38,600 1,740 1,574 38,600 38,650 1,743 1,576 38,650 38,700 1,745 1,579 38,700 38,750 1,748 1,581 38,750 38,800 1,750 1,584 38,800 38,850 1,753 1,586 38,850 38,900 1,755 1,589 38,900 38,950 1,758 1,591 38,950 39,000 1,760 1,594 39,000 39,050 1,763 1,596 39,050 39,100 1,765 1,599 39,100 39,150 1,768 1,601 39,150 39,200 1,770 1,604 39,200 39,250 1,773 1,606 39,250 39,300 1,775 1,609 39,300 39,350 1,778 1,611 39,350 39,400 1,780 1,614 39,400 39,450 1,783 1,616 39,450 39,500 1,785 1,619 39,500 39,550 1,788 1,621 39,550 39,600 1,790 1,624 39,600 39,650 1,793 1,626 39,650 39,700 1,795 1,629 39,700 39,750 1,798 1,631 39,750 39,800 1,800 1,634 39,800 39,850 1,803 1,636 39,850 39,900 1,805 1,639 39,900 39,950 1,808 1,641 39,950 40,000 1,810 1,644 40,000 40,050 1,813 1,646 40,050 40,100 1,815 1,649 40,100 40,150 1,818 1,651 40,150 40,200 1,820 1,654 40,200 40,250 1,823 1,656 40,250 40,300 1,825 1,659 40,300 40,350 1,828 1,661 40,350 40,400 1,830 1,664 40,400 40,450 1,833 1,666 40,450 40,500 1,835 1,669 40,500 40,550 1,838 1,671 40,550 40,600 1,840 1,674 40,600 40,650 1,843 1,676 40,650 40,700 1,845 1,679 40,700 40,750 1,848 1,681 40,750 40,800 1,850 1,684 40,800 40,850 1,853 1,686 40,850 40,900 1,855 1,689 40,900 40,950 1,858 1,691 40,950 41,000 1,860 1,694 41,000 41,050 1,863 1,696 41,050 41,100 1,865 1,699 41,100 41,150 1,868 1,701 41,150 41,200 1,870 1,704 41,200 41,250 1,873 1,706 41,250 41,300 1,875 1,709 41,300 41,350 1,878 1,711 41,350 41,400 1,880 1,714 41,400 41,450 1,883 1,716 41,450 41,500 1,885 1,719 41,500 41,550 1,888 1,721 41,550 41,600 1,890 1,724 41,600 41,650 1,893 1,726 41,650 41,700 1,895 1,729 41,700 41,750 1,898 1,731 41,750 41,800 1,900 1,734 41,800 41,850 1,903 1,736 41,850 41,900 1,905 1,739 41,900 41,950 1,908 1,741 41,950 42,000 1,910 1,744 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 32 $33,000 $36,000

2021 OKLAHOMA INCOME TAX TABLE $43,000 $44,000 $46,000 $47,000 $49,000 $50,000 42,000 42,050 1,913 1,746 42,050 42,100 1,915 1,749 42,100 42,150 1,918 1,751 42,150 42,200 1,920 1,754 42,200 42,250 1,923 1,756 42,250 42,300 1,925 1,759 42,300 42,350 1,928 1,761 42,350 42,400 1,930 1,764 42,400 42,450 1,933 1,766 42,450 42,500 1,935 1,769 42,500 42,550 1,938 1,771 42,550 42,600 1,940 1,774 42,600 42,650 1,943 1,776 42,650 42,700 1,945 1,779 42,700 42,750 1,948 1,781 42,750 42,800 1,950 1,784 42,800 42,850 1,953 1,786 42,850 42,900 1,955 1,789 42,900 42,950 1,958 1,791 42,950 43,000 1,960 1,794 43,000 43,050 1,963 1,796 43,050 43,100 1,965 1,799 43,100 43,150 1,968 1,801 43,150 43,200 1,970 1,804 43,200 43,250 1,973 1,806 43,250 43,300 1,975 1,809 43,300 43,350 1,978 1,811 43,350 43,400 1,980 1,814 43,400 43,450 1,983 1,816 43,450 43,500 1,985 1,819 43,500 43,550 1,988 1,821 43,550 43,600 1,990 1,824 43,600 43,650 1,993 1,826 43,650 43,700 1,995 1,829 43,700 43,750 1,998 1,831 43,750 43,800 2,000 1,834 43,800 43,850 2,003 1,836 43,850 43,900 2,005 1,839 43,900 43,950 2,008 1,841 43,950 44,000 2,010 1,844 44,000 44,050 2,013 1,846 44,050 44,100 2,015 1,849 44,100 44,150 2,018 1,851 44,150 44,200 2,020 1,854 44,200 44,250 2,023 1,856 44,250 44,300 2,025 1,859 44,300 44,350 2,028 1,861 44,350 44,400 2,030 1,864 44,400 44,450 2,033 1,866 44,450 44,500 2,035 1,869 44,500 44,550 2,038 1,871 44,550 44,600 2,040 1,874 44,600 44,650 2,043 1,876 44,650 44,700 2,045 1,879 44,700 44,750 2,048 1,881 44,750 44,800 2,050 1,884 44,800 44,850 2,053 1,886 44,850 44,900 2,055 1,889 44,900 44,950 2,058 1,891 44,950 45,000 2,060 1,894 45,000 45,050 2,063 1,896 45,050 45,100 2,065 1,899 45,100 45,150 2,068 1,901 45,150 45,200 2,070 1,904 45,200 45,250 2,073 1,906 45,250 45,300 2,075 1,909 45,300 45,350 2,078 1,911 45,350 45,400 2,080 1,914 45,400 45,450 2,083 1,916 45,450 45,500 2,085 1,919 45,500 45,550 2,088 1,921 45,550 45,600 2,090 1,924 45,600 45,650 2,093 1,926 45,650 45,700 2,095 1,929 45,700 45,750 2,098 1,931 45,750 45,800 2,100 1,934 45,800 45,850 2,103 1,936 45,850 45,900 2,105 1,939 45,900 45,950 2,108 1,941 45,950 46,000 2,110 1,944 46,000 46,050 2,113 1,946 46,050 46,100 2,115 1,949 46,100 46,150 2,118 1,951 46,150 46,200 2,120 1,954 46,200 46,250 2,123 1,956 46,250 46,300 2,125 1,959 46,300 46,350 2,128 1,961 46,350 46,400 2,130 1,964 46,400 46,450 2,133 1,966 46,450 46,500 2,135 1,969 46,500 46,550 2,138 1,971 46,550 46,600 2,140 1,974 46,600 46,650 2,143 1,976 46,650 46,700 2,145 1,979 46,700 46,750 2,148 1,981 46,750 46,800 2,150 1,984 46,800 46,850 2,153 1,986 46,850 46,900 2,155 1,989 46,900 46,950 2,158 1,991 46,950 47,000 2,160 1,994 47,000 47,050 2,163 1,996 47,050 47,100 2,165 1,999 47,100 47,150 2,168 2,001 47,150 47,200 2,170 2,004 47,200 47,250 2,173 2,006 47,250 47,300 2,175 2,009 47,300 47,350 2,178 2,011 47,350 47,400 2,180 2,014 47,400 47,450 2,183 2,016 47,450 47,500 2,185 2,019 47,500 47,550 2,188 2,021 47,550 47,600 2,190 2,024 47,600 47,650 2,193 2,026 47,650 47,700 2,195 2,029 47,700 47,750 2,198 2,031 47,750 47,800 2,200 2,034 47,800 47,850 2,203 2,036 47,850 47,900 2,205 2,039 47,900 47,950 2,208 2,041 47,950 48,000 2,210 2,044 48,000 48,050 2,213 2,046 48,050 48,100 2,215 2,049 48,100 48,150 2,218 2,051 48,150 48,200 2,220 2,054 48,200 48,250 2,223 2,056 48,250 48,300 2,225 2,059 48,300 48,350 2,228 2,061 48,350 48,400 2,230 2,064 48,400 48,450 2,233 2,066 48,450 48,500 2,235 2,069 48,500 48,550 2,238 2,071 48,550 48,600 2,240 2,074 48,600 48,650 2,243 2,076 48,650 48,700 2,245 2,079 48,700 48,750 2,248 2,081 48,750 48,800 2,250 2,084 48,800 48,850 2,253 2,086 48,850 48,900 2,255 2,089 48,900 48,950 2,258 2,091 48,950 49,000 2,260 2,094 49,000 49,050 2,263 2,096 49,050 49,100 2,265 2,099 49,100 49,150 2,268 2,101 49,150 49,200 2,270 2,104 49,200 49,250 2,273 2,106 49,250 49,300 2,275 2,109 49,300 49,350 2,278 2,111 49,350 49,400 2,280 2,114 49,400 49,450 2,283 2,116 49,450 49,500 2,285 2,119 49,500 49,550 2,288 2,121 49,550 49,600 2,290 2,124 49,600 49,650 2,293 2,126 49,650 49,700 2,295 2,129 49,700 49,750 2,298 2,131 49,750 49,800 2,300 2,134 49,800 49,850 2,303 2,136 49,850 49,900 2,305 2,139 49,900 49,950 2,308 2,141 49,950 50,000 2,310 2,144 50,000 50,050 2,313 2,146 50,050 50,100 2,315 2,149 50,100 50,150 2,318 2,151 50,150 50,200 2,320 2,154 50,200 50,250 2,323 2,156 50,250 50,300 2,325 2,159 50,300 50,350 2,328 2,161 50,350 50,400 2,330 2,164 50,400 50,450 2,333 2,166 50,450 50,500 2,335 2,169 50,500 50,550 2,338 2,171 50,550 50,600 2,340 2,174 50,600 50,650 2,343 2,176 50,650 50,700 2,345 2,179 50,700 50,750 2,348 2,181 50,750 50,800 2,350 2,184 50,800 50,850 2,353 2,186 50,850 50,900 2,355 2,189 50,900 50,950 2,358 2,191 50,950 51,000 2,360 2,194 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 33 $42,000 $45,000 $48,000

2021 OKLAHOMA INCOME TAX TABLE $52,000 $53,000 $55,000 $56,000 $57,000 $58,000 $59,000 51,000 51,050 2,363 2,196 51,050 51,100 2,365 2,199 51,100 51,150 2,368 2,201 51,150 51,200 2,370 2,204 51,200 51,250 2,373 2,206 51,250 51,300 2,375 2,209 51,300 51,350 2,378 2,211 51,350 51,400 2,380 2,214 51,400 51,450 2,383 2,216 51,450 51,500 2,385 2,219 51,500 51,550 2,388 2,221 51,550 51,600 2,390 2,224 51,600 51,650 2,393 2,226 51,650 51,700 2,395 2,229 51,700 51,750 2,398 2,231 51,750 51,800 2,400 2,234 51,800 51,850 2,403 2,236 51,850 51,900 2,405 2,239 51,900 51,950 2,408 2,241 51,950 52,000 2,410 2,244 52,000 52,050 2,413 2,246 52,050 52,100 2,415 2,249 52,100 52,150 2,418 2,251 52,150 52,200 2,420 2,254 52,200 52,250 2,423 2,256 52,250 52,300 2,425 2,259 52,300 52,350 2,428 2,261 52,350 52,400 2,430 2,264 52,400 52,450 2,433 2,266 52,450 52,500 2,435 2,269 52,500 52,550 2,438 2,271 52,550 52,600 2,440 2,274 52,600 52,650 2,443 2,276 52,650 52,700 2,445 2,279 52,700 52,750 2,448 2,281 52,750 52,800 2,450 2,284 52,800 52,850 2,453 2,286 52,850 52,900 2,455 2,289 52,900 52,950 2,458 2,291 52,950 53,000 2,460 2,294 53,000 53,050 2,463 2,296 53,050 53,100 2,465 2,299 53,100 53,150 2,468 2,301 53,150 53,200 2,470 2,304 53,200 53,250 2,473 2,306 53,250 53,300 2,475 2,309 53,300 53,350 2,478 2,311 53,350 53,400 2,480 2,314 53,400 53,450 2,483 2,316 53,450 53,500 2,485 2,319 53,500 53,550 2,488 2,321 53,550 53,600 2,490 2,324 53,600 53,650 2,493 2,326 53,650 53,700 2,495 2,329 53,700 53,750 2,498 2,331 53,750 53,800 2,500 2,334 53,800 53,850 2,503 2,336 53,850 53,900 2,505 2,339 53,900 53,950 2,508 2,341 53,950 54,000 2,510 2,344 54,000 54,050 2,513 2,346 54,050 54,100 2,515 2,349 54,100 54,150 2,518 2,351 54,150 54,200 2,520 2,354 54,200 54,250 2,523 2,356 54,250 54,300 2,525 2,359 54,300 54,350 2,528 2,361 54,350 54,400 2,530 2,364 54,400 54,450 2,533 2,366 54,450 54,500 2,535 2,369 54,500 54,550 2,538 2,371 54,550 54,600 2,540 2,374 54,600 54,650 2,543 2,376 54,650 54,700 2,545 2,379 54,700 54,750 2,548 2,381 54,750 54,800 2,550 2,384 54,800 54,850 2,553 2,386 54,850 54,900 2,555 2,389 54,900 54,950 2,558 2,391 54,950 55,000 2,560 2,394 55,000 55,050 2,563 2,396 55,050 55,100 2,565 2,399 55,100 55,150 2,568 2,401 55,150 55,200 2,570 2,404 55,200 55,250 2,573 2,406 55,250 55,300 2,575 2,409 55,300 55,350 2,578 2,411 55,350 55,400 2,580 2,414 55,400 55,450 2,583 2,416 55,450 55,500 2,585 2,419 55,500 55,550 2,588 2,421 55,550 55,600 2,590 2,424 55,600 55,650 2,593 2,426 55,650 55,700 2,595 2,429 55,700 55,750 2,598 2,431 55,750 55,800 2,600 2,434 55,800 55,850 2,603 2,436 55,850 55,900 2,605 2,439 55,900 55,950 2,608 2,441 55,950 56,000 2,610 2,444 56,000 56,050 2,613 2,446 56,050 56,100 2,615 2,449 56,100 56,150 2,618 2,451 56,150 56,200 2,620 2,454 56,200 56,250 2,623 2,456 56,250 56,300 2,625 2,459 56,300 56,350 2,628 2,461 56,350 56,400 2,630 2,464 56,400 56,450 2,633 2,466 56,450 56,500 2,635 2,469 56,500 56,550 2,638 2,471 56,550 56,600 2,640 2,474 56,600 56,650 2,643 2,476 56,650 56,700 2,645 2,479 56,700 56,750 2,648 2,481 56,750 56,800 2,650 2,484 56,800 56,850 2,653 2,486 56,850 56,900 2,655 2,489 56,900 56,950 2,658 2,491 56,950 57,000 2,660 2,494 57,000 57,050 2,663 2,496 57,050 57,100 2,665 2,499 57,100 57,150 2,668 2,501 57,150 57,200 2,670 2,504 57,200 57,250 2,673 2,506 57,250 57,300 2,675 2,509 57,300 57,350 2,678 2,511 57,350 57,400 2,680 2,514 57,400 57,450 2,683 2,516 57,450 57,500 2,685 2,519 57,500 57,550 2,688 2,521 57,550 57,600 2,690 2,524 57,600 57,650 2,693 2,526 57,650 57,700 2,695 2,529 57,700 57,750 2,698 2,531 57,750 57,800 2,700 2,534 57,800 57,850 2,703 2,536 57,850 57,900 2,705 2,539 57,900 57,950 2,708 2,541 57,950 58,000 2,710 2,544 58,000 58,050 2,713 2,546 58,050 58,100 2,715 2,549 58,100 58,150 2,718 2,551 58,150 58,200 2,720 2,554 58,200 58,250 2,723 2,556 58,250 58,300 2,725 2,559 58,300 58,350 2,728 2,561 58,350 58,400 2,730 2,564 58,400 58,450 2,733 2,566 58,450 58,500 2,735 2,569 58,500 58,550 2,738 2,571 58,550 58,600 2,740 2,574 58,600 58,650 2,743 2,576 58,650 58,700 2,745 2,579 58,700 58,750 2,748 2,581 58,750 58,800 2,750 2,584 58,800 58,850 2,753 2,586 58,850 58,900 2,755 2,589 58,900 58,950 2,758 2,591 58,950 59,000 2,760 2,594 59,000 59,050 2,763 2,596 59,050 59,100 2,765 2,599 59,100 59,150 2,768 2,601 59,150 59,200 2,770 2,604 59,200 59,250 2,773 2,606 59,250 59,300 2,775 2,609 59,300 59,350 2,778 2,611 59,350 59,400 2,780 2,614 59,400 59,450 2,783 2,616 59,450 59,500 2,785 2,619 59,500 59,550 2,788 2,621 59,550 59,600 2,790 2,624 59,600 59,650 2,793 2,626 59,650 59,700 2,795 2,629 59,700 59,750 2,798 2,631 59,750 59,800 2,800 2,634 59,800 59,850 2,803 2,636 59,850 59,900 2,805 2,639 59,900 59,950 2,808 2,641 59,950 60,000 2,810 2,644 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 34 $51,000 $54,000

2021 OKLAHOMA INCOME TAX TABLE $61,000 $62,000 $64,000 $65,000 $66,000 $67,000 $68,000 60,000 60,050 2,813 2,646 60,050 60,100 2,815 2,649 60,100 60,150 2,818 2,651 60,150 60,200 2,820 2,654 60,200 60,250 2,823 2,656 60,250 60,300 2,825 2,659 60,300 60,350 2,828 2,661 60,350 60,400 2,830 2,664 60,400 60,450 2,833 2,666 60,450 60,500 2,835 2,669 60,500 60,550 2,838 2,671 60,550 60,600 2,840 2,674 60,600 60,650 2,843 2,676 60,650 60,700 2,845 2,679 60,700 60,750 2,848 2,681 60,750 60,800 2,850 2,684 60,800 60,850 2,853 2,686 60,850 60,900 2,855 2,689 60,900 60,950 2,858 2,691 60,950 61,000 2,860 2,694 61,000 61,050 2,863 2,696 61,050 61,100 2,865 2,699 61,100 61,150 2,868 2,701 61,150 61,200 2,870 2,704 61,200 61,250 2,873 2,706 61,250 61,300 2,875 2,709 61,300 61,350 2,878 2,711 61,350 61,400 2,880 2,714 61,400 61,450 2,883 2,716 61,450 61,500 2,885 2,719 61,500 61,550 2,888 2,721 61,550 61,600 2,890 2,724 61,600 61,650 2,893 2,726 61,650 61,700 2,895 2,729 61,700 61,750 2,898 2,731 61,750 61,800 2,900 2,734 61,800 61,850 2,903 2,736 61,850 61,900 2,905 2,739 61,900 61,950 2,908 2,741 61,950 62,000 2,910 2,744 62,000 62,050 2,913 2,746 62,050 62,100 2,915 2,749 62,100 62,150 2,918 2,751 62,150 62,200 2,920 2,754 62,200 62,250 2,923 2,756 62,250 62,300 2,925 2,759 62,300 62,350 2,928 2,761 62,350 62,400 2,930 2,764 62,400 62,450 2,933 2,766 62,450 62,500 2,935 2,769 62,500 62,550 2,938 2,771 62,550 62,600 2,940 2,774 62,600 62,650 2,943 2,776 62,650 62,700 2,945 2,779 62,700 62,750 2,948 2,781 62,750 62,800 2,950 2,784 62,800 62,850 2,953 2,786 62,850 62,900 2,955 2,789 62,900 62,950 2,958 2,791 62,950 63,000 2,960 2,794 63,000 63,050 2,963 2,796 63,050 63,100 2,965 2,799 63,100 63,150 2,968 2,801 63,150 63,200 2,970 2,804 63,200 63,250 2,973 2,806 63,250 63,300 2,975 2,809 63,300 63,350 2,978 2,811 63,350 63,400 2,980 2,814 63,400 63,450 2,983 2,816 63,450 63,500 2,985 2,819 63,500 63,550 2,988 2,821 63,550 63,600 2,990 2,824 63,600 63,650 2,993 2,826 63,650 63,700 2,995 2,829 63,700 63,750 2,998 2,831 63,750 63,800 3,000 2,834 63,800 63,850 3,003 2,836 63,850 63,900 3,005 2,839 63,900 63,950 3,008 2,841 63,950 64,000 3,010 2,844 64,000 64,050 3,013 2,846 64,050 64,100 3,015 2,849 64,100 64,150 3,018 2,851 64,150 64,200 3,020 2,854 64,200 64,250 3,023 2,856 64,250 64,300 3,025 2,859 64,300 64,350 3,028 2,861 64,350 64,400 3,030 2,864 64,400 64,450 3,033 2,866 64,450 64,500 3,035 2,869 64,500 64,550 3,038 2,871 64,550 64,600 3,040 2,874 64,600 64,650 3,043 2,876 64,650 64,700 3,045 2,879 64,700 64,750 3,048 2,881 64,750 64,800 3,050 2,884 64,800 64,850 3,053 2,886 64,850 64,900 3,055 2,889 64,900 64,950 3,058 2,891 64,950 65,000 3,060 2,894 65,000 65,050 3,063 2,896 65,050 65,100 3,065 2,899 65,100 65,150 3,068 2,901 65,150 65,200 3,070 2,904 65,200 65,250 3,073 2,906 65,250 65,300 3,075 2,909 65,300 65,350 3,078 2,911 65,350 65,400 3,080 2,914 65,400 65,450 3,083 2,916 65,450 65,500 3,085 2,919 65,500 65,550 3,088 2,921 65,550 65,600 3,090 2,924 65,600 65,650 3,093 2,926 65,650 65,700 3,095 2,929 65,700 65,750 3,098 2,931 65,750 65,800 3,100 2,934 65,800 65,850 3,103 2,936 65,850 65,900 3,105 2,939 65,900 65,950 3,108 2,941 65,950 66,000 3,110 2,944 66,000 66,050 3,113 2,946 66,050 66,100 3,115 2,949 66,100 66,150 3,118 2,951 66,150 66,200 3,120 2,954 66,200 66,250 3,123 2,956 66,250 66,300 3,125 2,959 66,300 66,350 3,128 2,961 66,350 66,400 3,130 2,964 66,400 66,450 3,133 2,966 66,450 66,500 3,135 2,969 66,500 66,550 3,138 2,971 66,550 66,600 3,140 2,974 66,600 66,650 3,143 2,976 66,650 66,700 3,145 2,979 66,700 66,750 3,148 2,981 66,750 66,800 3,150 2,984 66,800 66,850 3,153 2,986 66,850 66,900 3,155 2,989 66,900 66,950 3,158 2,991 66,950 67,000 3,160 2,994 67,000 67,050 3,163 2,996 67,050 67,100 3,165 2,999 67,100 67,150 3,168 3,001 67,150 67,200 3,170 3,004 67,200 67,250 3,173 3,006 67,250 67,300 3,175 3,009 67,300 67,350 3,178 3,011 67,350 67,400 3,180 3,014 67,400 67,450 3,183 3,016 67,450 67,500 3,185 3,019 67,500 67,550 3,188 3,021 67,550 67,600 3,190 3,024 67,600 67,650 3,193 3,026 67,650 67,700 3,195 3,029 67,700 67,750 3,198 3,031 67,750 67,800 3,200 3,034 67,800 67,850 3,203 3,036 67,850 67,900 3,205 3,039 67,900 67,950 3,208 3,041 67,950 68,000 3,210 3,044 68,000 68,050 3,213 3,046 68,050 68,100 3,215 3,049 68,100 68,150 3,218 3,051 68,150 68,200 3,220 3,054 68,200 68,250 3,223 3,056 68,250 68,300 3,225 3,059 68,300 68,350 3,228 3,061 68,350 68,400 3,230 3,064 68,400 68,450 3,233 3,066 68,450 68,500 3,235 3,069 68,500 68,550 3,238 3,071 68,550 68,600 3,240 3,074 68,600 68,650 3,243 3,076 68,650 68,700 3,245 3,079 68,700 68,750 3,248 3,081 68,750 68,800 3,250 3,084 68,800 68,850 3,253 3,086 68,850 68,900 3,255 3,089 68,900 68,950 3,258 3,091 68,950 69,000 3,260 3,094 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 35 $60,000 $63,000

2021 OKLAHOMA INCOME TAX TABLE $70,000 $71,000 $73,000 $74,000 $75,000 $76,000 $77,000 69,000 69,050 3,263 3,096 69,050 69,100 3,265 3,099 69,100 69,150 3,268 3,101 69,150 69,200 3,270 3,104 69,200 69,250 3,273 3,106 69,250 69,300 3,275 3,109 69,300 69,350 3,278 3,111 69,350 69,400 3,280 3,114 69,400 69,450 3,283 3,116 69,450 69,500 3,285 3,119 69,500 69,550 3,288 3,121 69,550 69,600 3,290 3,124 69,600 69,650 3,293 3,126 69,650 69,700 3,295 3,129 69,700 69,750 3,298 3,131 69,750 69,800 3,300 3,134 69,800 69,850 3,303 3,136 69,850 69,900 3,305 3,139 69,900 69,950 3,308 3,141 69,950 70,000 3,310 3,144 70,000 70,050 3,313 3,146 70,050 70,100 3,315 3,149 70,100 70,150 3,318 3,151 70,150 70,200 3,320 3,154 70,200 70,250 3,323 3,156 70,250 70,300 3,325 3,159 70,300 70,350 3,328 3,161 70,350 70,400 3,330 3,164 70,400 70,450 3,333 3,166 70,450 70,500 3,335 3,169 70,500 70,550 3,338 3,171 70,550 70,600 3,340 3,174 70,600 70,650 3,343 3,176 70,650 70,700 3,345 3,179 70,700 70,750 3,348 3,181 70,750 70,800 3,350 3,184 70,800 70,850 3,353 3,186 70,850 70,900 3,355 3,189 70,900 70,950 3,358 3,191 70,950 71,000 3,360 3,194 71,000 71,050 3,363 3,196 71,050 71,100 3,365 3,199 71,100 71,150 3,368 3,201 71,150 71,200 3,370 3,204 71,200 71,250 3,373 3,206 71,250 71,300 3,375 3,209 71,300 71,350 3,378 3,211 71,350 71,400 3,380 3,214 71,400 71,450 3,383 3,216 71,450 71,500 3,385 3,219 71,500 71,550 3,388 3,221 71,550 71,600 3,390 3,224 71,600 71,650 3,393 3,226 71,650 71,700 3,395 3,229 71,700 71,750 3,398 3,231 71,750 71,800 3,400 3,234 71,800 71,850 3,403 3,236 71,850 71,900 3,405 3,239 71,900 71,950 3,408 3,241 71,950 72,000 3,410 3,244 72,000 72,050 3,413 3,246 72,050 72,100 3,415 3,249 72,100 72,150 3,418 3,251 72,150 72,200 3,420 3,254 72,200 72,250 3,423 3,256 72,250 72,300 3,425 3,259 72,300 72,350 3,428 3,261 72,350 72,400 3,430 3,264 72,400 72,450 3,433 3,266 72,450 72,500 3,435 3,269 72,500 72,550 3,438 3,271 72,550 72,600 3,440 3,274 72,600 72,650 3,443 3,276 72,650 72,700 3,445 3,279 72,700 72,750 3,448 3,281 72,750 72,800 3,450 3,284 72,800 72,850 3,453 3,286 72,850 72,900 3,455 3,289 72,900 72,950 3,458 3,291 72,950 73,000 3,460 3,294 73,000 73,050 3,463 3,296 73,050 73,100 3,465 3,299 73,100 73,150 3,468 3,301 73,150 73,200 3,470 3,304 73,200 73,250 3,473 3,306 73,250 73,300 3,475 3,309 73,300 73,350 3,478 3,311 73,350 73,400 3,480 3,314 73,400 73,450 3,483 3,316 73,450 73,500 3,485 3,319 73,500 73,550 3,488 3,321 73,550 73,600 3,490 3,324 73,600 73,650 3,493 3,326 73,650 73,700 3,495 3,329 73,700 73,750 3,498 3,331 73,750 73,800 3,500 3,334 73,800 73,850 3,503 3,336 73,850 73,900 3,505 3,339 73,900 73,950 3,508 3,341 73,950 74,000 3,510 3,344 74,000 74,050 3,513 3,346 74,050 74,100 3,515 3,349 74,100 74,150 3,518 3,351 74,150 74,200 3,520 3,354 74,200 74,250 3,523 3,356 74,250 74,300 3,525 3,359 74,300 74,350 3,528 3,361 74,350 74,400 3,530 3,364 74,400 74,450 3,533 3,366 74,450 74,500 3,535 3,369 74,500 74,550 3,538 3,371 74,550 74,600 3,540 3,374 74,600 74,650 3,543 3,376 74,650 74,700 3,545 3,379 74,700 74,750 3,548 3,381 74,750 74,800 3,550 3,384 74,800 74,850 3,553 3,386 74,850 74,900 3,555 3,389 74,900 74,950 3,558 3,391 74,950 75,000 3,560 3,394 75,000 75,050 3,563 3,396 75,050 75,100 3,565 3,399 75,100 75,150 3,568 3,401 75,150 75,200 3,570 3,404 75,200 75,250 3,573 3,406 75,250 75,300 3,575 3,409 75,300 75,350 3,578 3,411 75,350 75,400 3,580 3,414 75,400 75,450 3,583 3,416 75,450 75,500 3,585 3,419 75,500 75,550 3,588 3,421 75,550 75,600 3,590 3,424 75,600 75,650 3,593 3,426 75,650 75,700 3,595 3,429 75,700 75,750 3,598 3,431 75,750 75,800 3,600 3,434 75,800 75,850 3,603 3,436 75,850 75,900 3,605 3,439 75,900 75,950 3,608 3,441 75,950 76,000 3,610 3,444 76,000 76,050 3,613 3,446 76,050 76,100 3,615 3,449 76,100 76,150 3,618 3,451 76,150 76,200 3,620 3,454 76,200 76,250 3,623 3,456 76,250 76,300 3,625 3,459 76,300 76,350 3,628 3,461 76,350 76,400 3,630 3,464 76,400 76,450 3,633 3,466 76,450 76,500 3,635 3,469 76,500 76,550 3,638 3,471 76,550 76,600 3,640 3,474 76,600 76,650 3,643 3,476 76,650 76,700 3,645 3,479 76,700 76,750 3,648 3,481 76,750 76,800 3,650 3,484 76,800 76,850 3,653 3,486 76,850 76,900 3,655 3,489 76,900 76,950 3,658 3,491 76,950 77,000 3,660 3,494 77,000 77,050 3,663 3,496 77,050 77,100 3,665 3,499 77,100 77,150 3,668 3,501 77,150 77,200 3,670 3,504 77,200 77,250 3,673 3,506 77,250 77,300 3,675 3,509 77,300 77,350 3,678 3,511 77,350 77,400 3,680 3,514 77,400 77,450 3,683 3,516 77,450 77,500 3,685 3,519 77,500 77,550 3,688 3,521 77,550 77,600 3,690 3,524 77,600 77,650 3,693 3,526 77,650 77,700 3,695 3,529 77,700 77,750 3,698 3,531 77,750 77,800 3,700 3,534 77,800 77,850 3,703 3,536 77,850 77,900 3,705 3,539 77,900 77,950 3,708 3,541 77,950 78,000 3,710 3,544 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 36 $69,000 $72,000

2021 OKLAHOMA INCOME TAX TABLE $79,000 $80,000 $82,000 $83,000 $85,000 $86,000 78,000 78,050 3,713 3,546 78,050 78,100 3,715 3,549 78,100 78,150 3,718 3,551 78,150 78,200 3,720 3,554 78,200 78,250 3,723 3,556 78,250 78,300 3,725 3,559 78,300 78,350 3,728 3,561 78,350 78,400 3,730 3,564 78,400 78,450 3,733 3,566 78,450 78,500 3,735 3,569 78,500 78,550 3,738 3,571 78,550 78,600 3,740 3,574 78,600 78,650 3,743 3,576 78,650 78,700 3,745 3,579 78,700 78,750 3,748 3,581 78,750 78,800 3,750 3,584 78,800 78,850 3,753 3,586 78,850 78,900 3,755 3,589 78,900 78,950 3,758 3,591 78,950 79,000 3,760 3,594 79,000 79,050 3,763 3,596 79,050 79,100 3,765 3,599 79,100 79,150 3,768 3,601 79,150 79,200 3,770 3,604 79,200 79,250 3,773 3,606 79,250 79,300 3,775 3,609 79,300 79,350 3,778 3,611 79,350 79,400 3,780 3,614 79,400 79,450 3,783 3,616 79,450 79,500 3,785 3,619 79,500 79,550 3,788 3,621 79,550 79,600 3,790 3,624 79,600 79,650 3,793 3,626 79,650 79,700 3,795 3,629 79,700 79,750 3,798 3,631 79,750 79,800 3,800 3,634 79,800 79,850 3,803 3,636 79,850 79,900 3,805 3,639 79,900 79,950 3,808 3,641 79,950 80,000 3,810 3,644 80,000 80,050 3,813 3,646 80,050 80,100 3,815 3,649 80,100 80,150 3,818 3,651 80,150 80,200 3,820 3,654 80,200 80,250 3,823 3,656 80,250 80,300 3,825 3,659 80,300 80,350 3,828 3,661 80,350 80,400 3,830 3,664 80,400 80,450 3,833 3,666 80,450 80,500 3,835 3,669 80,500 80,550 3,838 3,671 80,550 80,600 3,840 3,674 80,600 80,650 3,843 3,676 80,650 80,700 3,845 3,679 80,700 80,750 3,848 3,681 80,750 80,800 3,850 3,684 80,800 80,850 3,853 3,686 80,850 80,900 3,855 3,689 80,900 80,950 3,858 3,691 80,950 81,000 3,860 3,694 81,000 81,050 3,863 3,696 81,050 81,100 3,865 3,699 81,100 81,150 3,868 3,701 81,150 81,200 3,870 3,704 81,200 81,250 3,873 3,706 81,250 81,300 3,875 3,709 81,300 81,350 3,878 3,711 81,350 81,400 3,880 3,714 81,400 81,450 3,883 3,716 81,450 81,500 3,885 3,719 81,500 81,550 3,888 3,721 81,550 81,600 3,890 3,724 81,600 81,650 3,893 3,726 81,650 81,700 3,895 3,729 81,700 81,750 3,898 3,731 81,750 81,800 3,900 3,734 81,800 81,850 3,903 3,736 81,850 81,900 3,905 3,739 81,900 81,950 3,908 3,741 81,950 82,000 3,910 3,744 82,000 82,050 3,913 3,746 82,050 82,100 3,915 3,749 82,100 82,150 3,918 3,751 82,150 82,200 3,920 3,754 82,200 82,250 3,923 3,756 82,250 82,300 3,925 3,759 82,300 82,350 3,928 3,761 82,350 82,400 3,930 3,764 82,400 82,450 3,933 3,766 82,450 82,500 3,935 3,769 82,500 82,550 3,938 3,771 82,550 82,600 3,940 3,774 82,600 82,650 3,943 3,776 82,650 82,700 3,945 3,779 82,700 82,750 3,948 3,781 82,750 82,800 3,950 3,784 82,800 82,850 3,953 3,786 82,850 82,900 3,955 3,789 82,900 82,950 3,958 3,791 82,950 83,000 3,960 3,794 83,000 83,050 3,963 3,796 83,050 83,100 3,965 3,799 83,100 83,150 3,968 3,801 83,150 83,200 3,970 3,804 83,200 83,250 3,973 3,806 83,250 83,300 3,975 3,809 83,300 83,350 3,978 3,811 83,350 83,400 3,980 3,814 83,400 83,450 3,983 3,816 83,450 83,500 3,985 3,819 83,500 83,550 3,988 3,821 83,550 83,600 3,990 3,824 83,600 83,650 3,993 3,826 83,650 83,700 3,995 3,829 83,700 83,750 3,998 3,831 83,750 83,800 4,000 3,834 83,800 83,850 4,003 3,836 83,850 83,900 4,005 3,839 83,900 83,950 4,008 3,841 83,950 84,000 4,010 3,844 84,000 84,050 4,013 3,846 84,050 84,100 4,015 3,849 84,100 84,150 4,018 3,851 84,150 84,200 4,020 3,854 84,200 84,250 4,023 3,856 84,250 84,300 4,025 3,859 84,300 84,350 4,028 3,861 84,350 84,400 4,030 3,864 84,400 84,450 4,033 3,866 84,450 84,500 4,035 3,869 84,500 84,550 4,038 3,871 84,550 84,600 4,040 3,874 84,600 84,650 4,043 3,876 84,650 84,700 4,045 3,879 84,700 84,750 4,048 3,881 84,750 84,800 4,050 3,884 84,800 84,850 4,053 3,886 84,850 84,900 4,055 3,889 84,900 84,950 4,058 3,891 84,950 85,000 4,060 3,894 85,000 85,050 4,063 3,896 85,050 85,100 4,065 3,899 85,100 85,150 4,068 3,901 85,150 85,200 4,070 3,904 85,200 85,250 4,073 3,906 85,250 85,300 4,075 3,909 85,300 85,350 4,078 3,911 85,350 85,400 4,080 3,914 85,400 85,450 4,083 3,916 85,450 85,500 4,085 3,919 85,500 85,550 4,088 3,921 85,550 85,600 4,090 3,924 85,600 85,650 4,093 3,926 85,650 85,700 4,095 3,929 85,700 85,750 4,098 3,931 85,750 85,800 4,100 3,934 85,800 85,850 4,103 3,936 85,850 85,900 4,105 3,939 85,900 85,950 4,108 3,941 85,950 86,000 4,110 3,944 86,000 86,050 4,113 3,946 86,050 86,100 4,115 3,949 86,100 86,150 4,118 3,951 86,150 86,200 4,120 3,954 86,200 86,250 4,123 3,956 86,250 86,300 4,125 3,959 86,300 86,350 4,128 3,961 86,350 86,400 4,130 3,964 86,400 86,450 4,133 3,966 86,450 86,500 4,135 3,969 86,500 86,550 4,138 3,971 86,550 86,600 4,140 3,974 86,600 86,650 4,143 3,976 86,650 86,700 4,145 3,979 86,700 86,750 4,148 3,981 86,750 86,800 4,150 3,984 86,800 86,850 4,153 3,986 86,850 86,900 4,155 3,989 86,900 86,950 4,158 3,991 86,950 87,000 4,160 3,994 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 37 $78,000 $81,000 $84,000

2021 OKLAHOMA INCOME TAX TABLE $88,000 $89,000 $91,000 $92,000 $93,000 $94,000 $95,000 87,000 87,050 4,163 3,996 87,050 87,100 4,165 3,999 87,100 87,150 4,168 4,001 87,150 87,200 4,170 4,004 87,200 87,250 4,173 4,006 87,250 87,300 4,175 4,009 87,300 87,350 4,178 4,011 87,350 87,400 4,180 4,014 87,400 87,450 4,183 4,016 87,450 87,500 4,185 4,019 87,500 87,550 4,188 4,021 87,550 87,600 4,190 4,024 87,600 87,650 4,193 4,026 87,650 87,700 4,195 4,029 87,700 87,750 4,198 4,031 87,750 87,800 4,200 4,034 87,800 87,850 4,203 4,036 87,850 87,900 4,205 4,039 87,900 87,950 4,208 4,041 87,950 88,000 4,210 4,044 88,000 88,050 4,213 4,046 88,050 88,100 4,215 4,049 88,100 88,150 4,218 4,051 88,150 88,200 4,220 4,054 88,200 88,250 4,223 4,056 88,250 88,300 4,225 4,059 88,300 88,350 4,228 4,061 88,350 88,400 4,230 4,064 88,400 88,450 4,233 4,066 88,450 88,500 4,235 4,069 88,500 88,550 4,238 4,071 88,550 88,600 4,240 4,074 88,600 88,650 4,243 4,076 88,650 88,700 4,245 4,079 88,700 88,750 4,248 4,081 88,750 88,800 4,250 4,084 88,800 88,850 4,253 4,086 88,850 88,900 4,255 4,089 88,900 88,950 4,258 4,091 88,950 89,000 4,260 4,094 89,000 89,050 4,263 4,096 89,050 89,100 4,265 4,099 89,100 89,150 4,268 4,101 89,150 89,200 4,270 4,104 89,200 89,250 4,273 4,106 89,250 89,300 4,275 4,109 89,300 89,350 4,278 4,111 89,350 89,400 4,280 4,114 89,400 89,450 4,283 4,116 89,450 89,500 4,285 4,119 89,500 89,550 4,288 4,121 89,550 89,600 4,290 4,124 89,600 89,650 4,293 4,126 89,650 89,700 4,295 4,129 89,700 89,750 4,298 4,131 89,750 89,800 4,300 4,134 89,800 89,850 4,303 4,136 89,850 89,900 4,305 4,139 89,900 89,950 4,308 4,141 89,950 90,000 4,310 4,144 93,000 93,050 4,463 4,296 93,050 93,100 4,465 4,299 93,100 93,150 4,468 4,301 93,150 93,200 4,470 4,304 93,200 93,250 4,473 4,306 93,250 93,300 4,475 4,309 93,300 93,350 4,478 4,311 93,350 93,400 4,480 4,314 93,400 93,450 4,483 4,316 93,450 93,500 4,485 4,319 93,500 93,550 4,488 4,321 93,550 93,600 4,490 4,324 93,600 93,650 4,493 4,326 93,650 93,700 4,495 4,329 93,700 93,750 4,498 4,331 93,750 93,800 4,500 4,334 93,800 93,850 4,503 4,336 93,850 93,900 4,505 4,339 93,900 93,950 4,508 4,341 93,950 94,000 4,510 4,344 94,000 94,050 4,513 4,346 94,050 94,100 4,515 4,349 94,100 94,150 4,518 4,351 94,150 94,200 4,520 4,354 94,200 94,250 4,523 4,356 94,250 94,300 4,525 4,359 94,300 94,350 4,528 4,361 94,350 94,400 4,530 4,364 94,400 94,450 4,533 4,366 94,450 94,500 4,535 4,369 94,500 94,550 4,538 4,371 94,550 94,600 4,540 4,374 94,600 94,650 4,543 4,376 94,650 94,700 4,545 4,379 94,700 94,750 4,548 4,381 94,750 94,800 4,550 4,384 94,800 94,850 4,553 4,386 94,850 94,900 4,555 4,389 94,900 94,950 4,558 4,391 94,950 95,000 4,560 4,394 95,000 95,050 4,563 4,396 95,050 95,100 4,565 4,399 95,100 95,150 4,568 4,401 95,150 95,200 4,570 4,404 95,200 95,250 4,573 4,406 95,250 95,300 4,575 4,409 95,300 95,350 4,578 4,411 95,350 95,400 4,580 4,414 95,400 95,450 4,583 4,416 95,450 95,500 4,585 4,419 95,500 95,550 4,588 4,421 95,550 95,600 4,590 4,424 95,600 95,650 4,593 4,426 95,650 95,700 4,595 4,429 95,700 95,750 4,598 4,431 95,750 95,800 4,600 4,434 95,800 95,850 4,603 4,436 95,850 95,900 4,605 4,439 95,900 95,950 4,608 4,441 95,950 96,000 4,610 4,444 90,000 90,050 4,313 4,146 90,050 90,100 4,315 4,149 90,100 90,150 4,318 4,151 90,150 90,200 4,320 4,154 90,200 90,250 4,323 4,156 90,250 90,300 4,325 4,159 90,300 90,350 4,328 4,161 90,350 90,400 4,330 4,164 90,400 90,450 4,333 4,166 90,450 90,500 4,335 4,169 90,500 90,550 4,338 4,171 90,550 90,600 4,340 4,174 90,600 90,650 4,343 4,176 90,650 90,700 4,345 4,179 90,700 90,750 4,348 4,181 90,750 90,800 4,350 4,184 90,800 90,850 4,353 4,186 90,850 90,900 4,355 4,189 90,900 90,950 4,358 4,191 90,950 91,000 4,360 4,194 91,000 91,050 4,363 4,196 91,050 91,100 4,365 4,199 91,100 91,150 4,368 4,201 91,150 91,200 4,370 4,204 91,200 91,250 4,373 4,206 91,250 91,300 4,375 4,209 91,300 91,350 4,378 4,211 91,350 91,400 4,380 4,214 91,400 91,450 4,383 4,216 91,450 91,500 4,385 4,219 91,500 91,550 4,388 4,221 91,550 91,600 4,390 4,224 91,600 91,650 4,393 4,226 91,650 91,700 4,395 4,229 91,700 91,750 4,398 4,231 91,750 91,800 4,400 4,234 91,800 91,850 4,403 4,236 91,850 91,900 4,405 4,239 91,900 91,950 4,408 4,241 91,950 92,000 4,410 4,244 92,000 92,050 4,413 4,246 92,050 92,100 4,415 4,249 92,100 92,150 4,418 4,251 92,150 92,200 4,420 4,254 92,200 92,250 4,423 4,256 92,250 92,300 4,425 4,259 92,300 92,350 4,428 4,261 92,350 92,400 4,430 4,264 92,400 92,450 4,433 4,266 92,450 92,500 4,435 4,269 92,500 92,550 4,438 4,271 92,550 92,600 4,440 4,274 92,600 92,650 4,443 4,276 92,650 92,700 4,445 4,279 92,700 92,750 4,448 4,281 92,750 92,800 4,450 4,284 92,800 92,850 4,453 4,286 92,850 92,900 4,455 4,289 92,900 92,950 4,458 4,291 92,950 93,000 4,460 4,294 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: * This column must also be used by a Qualified Widow(er).

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 38 $87,000 $90,000

2021 OKLAHOMA INCOME TAX TABLE $99,000

Calculating Tax on Taxable Income of $100,000 or more for Single or Married Filing Separate If your taxable income is $100,000 or more, use the tax computation worksheets. For Single or Married Filing Separate, use the worksheet on the left. For Married Filing Joint, Head of Household or Qualified Widow(er), use the worksheet on the right. 1. Taxable

Income

2. Less - 100,000 3. Total: Subtract

Line 2 from Line 1

and enter here

= 4. Multiply Line 3

by 0.05

and enter here

5. Tax on

$100,000 4,812 6. Total Tax:

Add Line 4 to Line 5.

Enter total here.

This is your

Total Tax

= $4,812 plus 0.05 over $100,000

Calculating Tax on Taxable Income of $100,000 or more for Married Filing Joint, Head of Household or Qualified Widow(er) 1. Taxable

Income

2. Less - 100,000 3. Total: Subtract

Line 2 from Line 1

and enter here

= 4. Multiply Line 3

by 0.05

and enter here

5. Tax on

$100,000 4,645 6. Total Tax: Add Line 4 to Line 5.

Enter total here.

This is your Total Tax

= $4,645 plus 0.05 over $100,000

99,000 99,050 4,763 4,596 99,050 99,100 4,765 4,599 99,100 99,150 4,768 4,601 99,150 99,200 4,770 4,604 99,200 99,250 4,773 4,606 99,250 99,300 4,775 4,609 99,300 99,350 4,778 4,611 99,350 99,400 4,780 4,614 99,400 99,450 4,783 4,616 99,450 99,500 4,785 4,619 99,500 99,550 4,788 4,621 99,550 99,600 4,790 4,624 99,600 99,650 4,793 4,626 99,650 99,700 4,795 4,629 99,700 99,750 4,798 4,631 99,750 99,800 4,800 4,634 99,800 99,850 4,803 4,636 99,850 99,900 4,805 4,639 99,900 99,950 4,808 4,641 99,950 100,000 4,810 4,644 And you are: And you are: And you are: If Oklahoma taxable income is: If Oklahoma taxable income is: If Oklahoma taxable income is:

At least At least At least But less than But less than But less than Single or married filing separate Single or married filing separate Single or married filing separate Married* filing joint or head of household Married* filing joint or head of household Married* filing joint or head of household Your tax is: Your tax is: Your tax is: 96,000 96,050 4,613 4,446 96,050 96,100 4,615 4,449 96,100 96,150 4,618 4,451 96,150 96,200 4,620 4,454 96,200 96,250 4,623 4,456 96,250 96,300 4,625 4,459 96,300 96,350 4,628 4,461 96,350 96,400 4,630 4,464 96,400 96,450 4,633 4,466 96,450 96,500 4,635 4,469 96,500 96,550 4,638 4,471 96,550 96,600 4,640 4,474 96,600 96,650 4,643 4,476 96,650 96,700 4,645 4,479 96,700 96,750 4,648 4,481 96,750 96,800 4,650 4,484 96,800 96,850 4,653 4,486 96,850 96,900 4,655 4,489 96,900 96,950 4,658 4,491 96,950 97,000 4,660 4,494 97,000 97,050 4,663 4,496 97,050 97,100 4,665 4,499 97,100 97,150 4,668 4,501 97,150 97,200 4,670 4,504 97,200 97,250 4,673 4,506 97,250 97,300 4,675 4,509 97,300 97,350 4,678 4,511 97,350 97,400 4,680 4,514 97,400 97,450 4,683 4,516 97,450 97,500 4,685 4,519 97,500 97,550 4,688 4,521 97,550 97,600 4,690 4,524 97,600 97,650 4,693 4,526 97,650 97,700 4,695 4,529 97,700 97,750 4,698 4,531 97,750 97,800 4,700 4,534 97,800 97,850 4,703 4,536 97,850 97,900 4,705 4,539 97,900 97,950 4,708 4,541 97,950 98,000 4,710 4,544 98,000 98,050 4,713 4,546 98,050 98,100 4,715 4,549 98,100 98,150 4,718 4,551 98,150 98,200 4,720 4,554 98,200 98,250 4,723 4,556 98,250 98,300 4,725 4,559 98,300 98,350 4,728 4,561 98,350 98,400 4,730 4,564 98,400 98,450 4,733 4,566 98,450 98,500 4,735 4,569 98,500 98,550 4,738 4,571 98,550 98,600 4,740 4,574 98,600 98,650 4,743 4,576 98,650 98,700 4,745 4,579 98,700 98,750 4,748 4,581 98,750 98,800 4,750 4,584 98,800 98,850 4,753 4,586 98,850 98,900 4,755 4,589 98,900 98,950 4,758 4,591 98,950 99,000 4,760 4,594 $98,000

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 39 * This column must also be used by a Qualified Widow(er). $96,000 $97,000

Oklahoma Tax Refund Prepaid Card issued by Comerica You have several options to receive your payments: direct deposit to your bank account; di­ rect deposit to your own prepaid account; or this prepaid card. You do not have to accept this prepaid card. Ask about other ways to receive your funds. ATM balance inquiry $0 Customer service (automated or live agent) $0 or $0.25 per call Inactivity (after 12 months with no transactions) $2.00 per month We charge 3 other types of fees. Here are some of them: Card replacement fee (regular or expedited delivery) $0 or $15.00 Int’l transaction (excl. ATM withdrawal and balance inquiry fee) 2% of the transaction amount * This fee can be lower depending on how and where this card is used. See separate disclosure for ways to access your funds and balance information for no fee. No overdraft/credit feature. Your funds are eligible for FDIC insurance. For general information about prepaid accounts, visit cfpb.gov/prepaid. Find details and conditions for all fees and services in the cardholder agreement. Monthly fee Per purchase ATM withdrawal Cash reload $0 $0 $0 in-network N/A

$0.95 out-of-network OTC’s statement regarding refund debit cards. Please be aware that if you do not choose direct deposit, you will receive a debit card for your income tax refund. The OTC does not offer paper checks as a refund option. Your options for receiving your refund are: 1. Providing direct deposit information. Make sure the information entered is correct, or a debit card will be issued. 2. Debit card. State law requires disbursements from the State Treasury to be in electronic form. If direct deposit information is not provided, or is incorrect, a debit card will be issued. Once you receive and activate your card, the balance can be transferred to your bank account or used anywhere MasterCard is accepted. After a debit card has been issued, the OTC cannot convert the card into a direct deposit or a credit to the taxpayer account. Should you choose to receive a debit card, it can be used at your favorite stores and ATMs that accept MasterCard debit cards. In some cases a fee may apply at ATMs. The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica debit cards. DEBIT CARD INFORMATION Way2Go Card Oklahoma Tax Refund 5115 5801 2345 6789 OKLAHOMA CARDHOLDER 01/15

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 40

DEBIT CARD INFORMATION (continued) List of all fees for Oklahoma Tax Refund Way2Go Card Prepaid Card All Fees Get Started Card Purchase $0.00 There is no fee to obtain a card account. Point-of-sale (POS) $0.00 There is no fee for POS purchase transactions conducted in the U.S. using your signature or PIN number. ATM balance inquiry $0.00 There is no fee for ATM balance inquiries. You may be assessed (in-network and out-of-network)

a fee by ATM operator for out-of-network balance inquiries. Customer service (automated or live agent)* $0.25 This is our fee. You are allowed two (2) calls for no fee each month to the automated customer service number. A fee is charged for each additional call. International ATM withdrawals $0.95 This is our fee. You will be assessed a fee for each ATM withdrawal conducted outside of the U.S. You may also be charged a fee by the ATM operator, even if you do not complete the transaction. International trans­ action fee also applies. International transaction fee 2% Conversion rate is a Mastercard fee for each transaction amount conduct­ ed outside of the U.S. Card replacement $0.00 There is no fee to replace your card when sent by regular mail. Standard delivery (7 to 10 calendar days). Expedited card delivery $15.00 If you request your replacement card to be expedited rather than receiving it by regular mail, you will be assessed the expedited card delivery fee, in addition to any applicable card replacement fee. Expedited card delivery can be expected within 3 to 5 calendar days. Funds transfer via Interactive Voice $0.00 There is no fee for you to transfer funds from your card account Response (IVR-phone) or web portal

to a U.S. bank account owned by you. Inactivity Fee $2.00 This is our fee. After 12 consecutive months of inactivity, following the activation of your card, we will assess the fee in the month following the 12th month period of inactivity, and each consecutive month of inactivity, thereafter. Inactivity is defined as no deposits, purchases, calls to the automated or live customer service, cash withdrawals, ATM balance inqui­ ries, or fund transfers for 12 consecutive months. The inactivity fee will not be charged after the card account balance reaches zero ($0.00) or after the card account begins to have activity.

ATM withdrawal (in-network) $0.00 There is no fee for ATM withdrawals conducted at MoneyPass and Comer­ ica Bank ATM locations. In-network locations can be found at moneypass. com/atm-locator.html and locations. comerica.com/location/atm-x0680021. When using your card at an ATM, the maximum amount that can be with­ drawn from your card account per calendar day is $500.00. ATM withdrawal (out-of-network)* $0.95 This is our fee. You will be assessed a fee for each ATM withdrawal you conduct at an out of network ATM. Out-of-network refers to any ATMs not in the MoneyPass or Comerica Bank ATM Network. You may also be charged a fee by the ATM operator, even if you do not complete a transac­ tion. When using your card at an ATM, the maximum amount that can be withdrawn from your card account per calendar day is $500.00. Teller-assisted cash withdrawal (OTC) $0.00 There is no fee for cash withdrawals conducted at Mastercard Member Bank or Credit Union teller windows. Amount Details Spend money Get cash Information Using your card outside the U.S. Other * “No Fee” transactions expire at the end of each calendar month if not used. • Your funds are eligible for FDIC insurance and will be held at or transferred to Comerica Bank, an FDIC-insured institution. Once there, your funds are insured up to $250,000 by the FDIC in the event Comerica Bank fails, if specific deposit insurance requirements are met. See fdic.gov/deposit/depos­ its/prepaid.html for details. • No overdraft/credit feature. • Contact Go Program Customer Service by calling 1-888-929-2460, by mail at P.O. Box 245997, San Antonio, TX 78224-5997 or visit www.GoPro­ gram.com. • For general information about prepaid accounts, visit cfpb.gov/prepaid. • If you have a complaint about a prepaid account, call the Consumer Financial Protection Bureau at 1-855-411-2372 or visit cfpb.gov/complaint. The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica debit cards.

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 41

GET YOUR REFUND FASTER. USE DIRECT DEPOSIT! JOE SMITH SUSIE SMITH 123 Main Street Anyplace, OK 00000 1234 ANYPLACE BANK Anyplace, OK 00000 For PAY TO THE ORDER OF $ 15-0000/0000 DOLLARS : 120120012 : 2020268620

1234 Routing Number Account Number SAMPLE SAMPLE Note: The routing and account numbers may appear in different places on your check.

Place an ‘X’ in the appropriate box as to whether the refund will be going into a checking or savings account. Keep in mind you will not receive notification of the deposit.

Enter your routing number. The routing number must be nine digits. Using the sample check shown below, the routing number is 120120012. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will fail to process.

Enter your account number. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right. On the sample check shown below, the account number is 2020268620. 1 2 3 WARNING! Due to electronic banking rules, the OTC will not allow direct deposits to or through foreign financial institutions. If you use a foreign financial institution you will be issued a paper check. Complete the direct deposit box on your tax return to have your refund directly deposited into your account at a bank or other financial institution. If you do not have your refund deposited directly into your bank account, you will receive a debit card. Note: Verify your routing and account numbers are correct. If the direct deposit fails to process, your refund will be mailed to you on a debit card. THE OKLAHOMA TAX COMMISSION IS JUST ONE CLICK AWAY FOR YOUR CONVENIENCE, 24/7 Locations Oklahoma City: 300 North Broadway Ave. Tulsa: 440 South Houston, 5th Floor (This location accepts online electronic payments only)

Fast, free, 24/7 online filing services at oktap.tax.ok.gov 42 tax.ok.gov Taxpayer Resource Center Monday - Friday 8:00 a.m. - 5:30 p.m. 405.521.3160 Stay Connected

Oklahoma Resident Income Tax Return Your Social Security Number Name and Address - Please Print or Type Place an ‘X’ in this box if this taxpayer is deceased Place an ‘X’ in this box if this taxpayer is deceased Spouse’s Social Security Number (joint return only) Place an ‘X’ in this box if this is an amended 511. See Schedule 511-I. AMENDED RETURN! Form 511 2021 Filing Status

Name SSN

1 Federal adjusted gross income (from Federal 1040 or 1040-SR)........................................................................... 1

2 Oklahoma Subtractions (provide Schedule 511-A).................................................................................................. 2

3 Line 1 minus line 2................................................................................................................................................... 3

4 Out-of-state income, except wages. Describe (4a)

(Provide Federal schedule with detailed description; see instructions)_____________________________________.... 4b

5 Line 3 minus line 4b................................................................................................................................................. 5

6 Oklahoma Additions (provide Schedule 511-B)....................................................................................................... 6

7 Oklahoma adjusted gross income (line 5 plus line 6).......................................................................................... 7

(If line 7 is different than line 1, provide a copy of your Federal return.) PART ONE: TO ARRIVE AT OKLAHOMA ADJUSTED GROSS INCOME Round to Nearest Whole Dollar (Please see instructions) Yourself Spouse Regular Number of dependents Note: If you may be claimed as a dependent on another return, enter “0” in the Total box for your regular exemption. Exemptions * Note: If claiming Special Exemption, see instructions on page 9 of 511 Packet. Special Blind * Add the Totals from boxes (a), (b) and (c). (a) (b) (c) Enter the TOTAL here:

• Please list the year spouse died in box at right: 4 Head of household with qualifying person 5 Qualifying widow(er) with dependent child .00 .00 .00 .00 .00 .00 .00 .00 .00 Age 65 or Older? Yourself Spouse

1 Single 2 Married filing joint return (even if only one had income) 3 Married filing separate

(If spouse is also filing, list name and SSN in the boxes PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS

8 Oklahoma Adjustments (provide Schedule 511-C).................................................................................................. 8

9 Oklahoma income after adjustments (line 7 minus line 8)....................................................................................... 9 STOP AND READ: If line 4b is zero, complete lines 10-11. If line 4b is more than zero, see Schedule 511-E and do not complete lines 10-11. Mailing address (number and street, including apartment number, rural route or PO Box) City State ZIP or Postal Code Country Your first name If a joint return, spouse’s first name Middle initial Middle initial Last name Last name

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. 2021 Form 511 - Resident Income Tax Return - Page 2 10 Oklahoma itemized deductions (from Schedule 511-D, line 11) or Oklahoma standard deduction

(Single or Married Filing Separate: $6,350 • Married Filing Joint or Qualifying Widow(er): $12,700 •

Head of Household: $9,350).............................................................................................................................. 10 11 Exemptions: Enter the total number of exemptions claimed on page 1................... X $1,000................. 11 12 Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-E, line 5)................................... 12 13 Oklahoma Taxable Income (line 9 minus line 12).................................................................................................... 13 14 (a) Oklahoma Income Tax from Tax Table (see pages 28-39 of instructions) or

if using Farm Income Averaging, enter tax from Form 573, line 22 and

enter a “1” in box on line 14...................................................................................... 14a

(b) If paying the Health Savings Account additional 10% tax, add additional tax here

and enter a “2” in box on line 14. If recapturing the Oklahoma Affordable

Housing Tax Credit, add recaptured credit here and enter a “3” in box on line 14.

If making an Oklahoma installment payment pursuant to IRC Section 965(h) and

68 O.S. Sec. 2368(K), add the installment payment here

and enter a “4” in the box on line 14......................................................................... 14b

Oklahoma Income Tax (line 14a plus line 14b)..................................................................................... 14 15 Oklahoma child care/child tax credit (see instructions)........................................................................................... 15 16 Oklahoma earned income credit (see instructions)................................................................................................. 16 17 Credit for taxes paid to another state (provide Form 511TX)................................................................................... 17 18 Form 511CR - Other Credits Form. List 511CR line number claimed here:............................................... 18 19 Income Tax (line 14 minus lines 15-18) Do not enter less than zero........................................................................... 19

DO NOT PAY THIS AMOUNT. PAYMENT IS FIGURED ON LINE 42. PART TWO: OKLAHOMA TAXABLE INCOME, TAX AND CREDITS continued .00 STOP AND READ: If line 7 is equal to or larger than line 1, complete lines 15 and 16. If line 7 is smaller than line 1, complete Schedules 511-F and 511-G. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 PART THREE: TAX, CREDITS AND PAYMENTS .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 20 Use tax due on Internet, mail order, or other out-of-state purchases...................................................................... 20

(For use tax table, see page 14 of the Packet) If you certify that no use tax is due, place an ‘X’ here: 21 Balance (add lines 19 and 20)................................................................................................................................. 21 22 Oklahoma withholding (provide all W-2s, 1099s or other withholding statements)... 22 23 2021 estimated tax payments.............. (qualified farmer )..................... 23 24 2021 payment with extension........................................................................... 24 25 Low Income Property Tax Credit (provide Form 538-H)................................... 25 26 Sales Tax Relief Credit (provide Form 538-S).................................................. 26 27 Natural Disaster Tax Credit (provide Form 576)............................................... 27 28 Credits from Form............................................ a) 577.............b) 578 28 29 Amount paid with original return plus additional paid after it was filed

(amended return only)...................................................................................... 29 Name(s) shown on Form 511: Your Social Security Number:

30 Payments and credits (add lines 22-29 from page 2)........................................................................................... 30 31 Overpayment, if any, as shown on original return and/or prior amended return(s) or

as previously adjusted by Oklahoma (amended return only).................................................................................. 31 32 Total payments and credits (line 30 minus 31)..................................................................................................... 32 PART THREE: TAX, CREDITS AND PAYMENTS contined

Taxpayer’s signature

Date Taxpayer’s occupation Under penalty of perjury, I declare the information contained in this document, and all attachments and schedules, is true and correct to the best of my knowledge and belief. Spouse’s signature

Date Spouse’s occupation Paid Preparer’s PTIN Paid Preparer’s address and phone number

Paid Preparer’s signature Date PART FOUR: REFUND Daytime Phone (optional) Daytime Phone (optional) Do not staple documentation to this form. To attach items, please use a paper clip. Mailing Address for this form: PO Box 26800, Oklahoma City, OK 73126-0800 Place an ‘X’ in this box if the Oklahoma Tax Commission may discuss this return with your tax preparer.................... Is this refund going to or through an account that is located outside of the United States? Yes No Routing Number: checking account

savings account Account Number: Deposit my refund in my: Direct Deposit Note: Verify your account and routing numbers are correct. If your direct deposit fails to process or you do not choose direct deposit, you will receive a debit card. See the 511 Packet for direct deposit and debit card information. The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. Name(s) shown on Form 511: Your Social Security Number: Schedule 511-H 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 511-H in the box below. If you give to more than one organization, put a “99” in the box. Provide Schedule 511-H... 2021 Form 511 - Resident Income Tax Return - Page 3 .00 .00 .00 .00 .00 .00 PART FIVE: AMOUNT YOU OWE 38 If line 21 is more than line 32, subtract line 32 from line 21. This is your tax due................................................... 38 39 Donation: Public School Classroom Support Fund (original return only)............................................................. 39 40 Underpayment of estimated tax interest (annualized installment method ............................................... )... 40

(If you have an underpayment of estimated tax (line 40) & overpayment (line 33), see instructions.) 41 For delinquent payment add penalty of 5%............................................... $______________________________

plus interest of 1.25% per month............................................................... $______________________________ 41 42 Total tax, donation, penalty and interest (add lines 38-41)...................................................................................... 42 .00 .00 .00 .00 .00 .00 .00 33 If line 32 is more than line 21, subtract line 21 from line 32. This is your overpayment.......................................... 33 34 Amount of line 33 to be applied to 2022 estimated tax (original return only)

(For further information regarding estimated tax, see page 5 of the 511 Packet.) 34 35 Donations from your refund (total from Schedule 511-H)................................. 35 36 Total deductions from refund (add lines 34 and 35)................................................................................................ 36 37 Amount to be refunded to you (line 33 minus line 36)............................................................................................. 37

1 State and municipal bond interest................................................................................................................. 1

2 Out-of-state losses (describe_____________________________________ ) Enter as a positive number 2

3 Lump sum distributions (not included in your Federal Adjusted Gross Income)........................................... 3

4 Federal net operating loss - Enter as a positive number............................................................................... 4

5 Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion........................ 5

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

7 Oklahoma loss distributed by an electing PTE.............................................................................................. 7

8 Miscellaneous: Other additions (enter number in box for type of addition)..................................... 8

9 Total additions (add lines 1-8, enter total here and on line 6 of Form 511)................................................. 9 Schedule 511-A: Oklahoma Subtractions Schedule 511-B: Oklahoma Additions Schedule 511-C: Oklahoma Adjustments

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

2 Qualifying disability deduction....................................................................................................................... 2

3 Qualified adoption expense........................................................................................................................... 3

4 Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)...................... 4

5 Deduction for providing foster care................................................................................................................ 5

6 Miscellaneous: Other adjustments (enter number in box for type of deduction)............................. 6

7 Total adjustments (add lines 1-6, enter total here and on line 8 of Form 511)............................................ 7 2021 Form 511 - Resident Income Tax Return - Page 4

1 Interest on U.S. government obligations....................................................................................................... 1

2 Social Security benefits taxed on your Federal Form 1040 or 1040-SR....................................................... 2

3 Federal civil service retirement in lieu of social security................................................................................ 3

Retirement Claim Number: Taxpayer Spouse

4 Military Retirement (see instructions for limitation)........................................................................................ 4

5 Oklahoma government or Federal civil service retirement (see instructions for limitation)........................... 5

6 Other retirement income (see instructions for limitation)............................................................................... 6

7 U.S. Railroad Retirement Board benefits...................................................................................................... 7

8 Oklahoma depletion....................................................................................................................................... 8

9 Oklahoma net operating loss (provide schedules)........................ Loss Year(s)

9 10 Exempt tribal income (see instructions for qualifications).............................................................................. 10 11 Gains from the sale of exempt government obligations................................................................................ 11 12 Oklahoma Capital Gain Deduction (provide Form 561)............................................................................... 12 13 Income Tax Refund (Federal Form 1040 or 1040-SR, Schedule 1, line 1).................................................... 13 14 Oklahoma income distributed by an electing PTE......................................................................................... 14 15 Miscellaneous: Other subtractions (enter number in box for type of deduction)............................. 15 16 Total subtractions (add lines 1-15, enter total here and on line 2 of Form 511).......................................... 16 Name(s) shown on Form 511: Your Social Security Number: Note: Provide this page ONLY if you have an amount shown on a schedule. See instructions for details on qualifications and required documents. See instructions for details on qualifications and required documents. See instructions for details on qualifications and required documents. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

Use this schedule if you have income from out-of-state (Form 511, line 4). Your exemptions and deductions must be prorated on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income reduced by allowable adjustments except out-of-state income. If you claimed itemized deductions on your federal return, complete Schedule 511-D before completing this schedule.

1 Oklahoma itemized deductions (Schedule 511-D, line 11)

or Oklahoma standard deduction................................................................................................................... 1

2 Exemptions ($1,000 x number of exemptions claimed at top of Form 511).................................................... 2

3 Total (add lines 1 and 2)................................................................................................................................. 3

4 Divide the amount on line 7 of Form 511 by the amount on line 3 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%).............................. 4

5 Total allowable deductions and exemptions. Multiply line 3 by percentage on line 4,

enter total here and on line 12 of Form 511. (Leave lines 10 - 11 of Form 511 blank.)............................... 5 •• If you claimed itemized deductions on your Federal return, you must claim Oklahoma Itemized Deductions.

1 Federal itemized deductions from Federal Sch. A, line 17......................... 1

2 State and local sales or income taxes from Federal Sch. A, line 5a

(If Federal Sch A, line 5e is limited, enter that portion of Federal Sch A,

line 5a included in line 5e).......................................................................... 2

3 Line 1 minus line 2.......................................................................................................................................... 3

4 Medical and Dental expenses from Federal Sch. A, line 4......................... 4

5 Gifts to Charity from Federal Sch. A, line 14.............................................. 5

6 Line 3 minus lines 4 and 5.............................................................................................................................. 6

7 Is line 6 more than $17,000?

YES. Your itemized deductions are limited. Complete lines 9-11.

NO. Your itemized deductions are not limited. Skip lines 9 and 10. Go to line 11.

8 Maximum amount allowed for itemized deductions. (exception, lines 9 and 10)............................................ 8

9 Medical and Dental expenses from Federal Sch. A, line 4............................................................................. 9 10 Gifts to Charity from Federal Sch. A, line 14.................................................................................................. 10 11 Oklahoma Itemized Deductions

If you responded YES on line 7: Add lines 8, 9 and 10

If you responded NO on line 7: enter the amount from line 3................................................................. 11 Enter your Oklahoma Itemized Deductions on line 10 of Form 511 unless you have income from out-of-state on line 4 of Form 511. If you have an amount on line 4 of Form 511, complete Schedule 511-E “Deductions and Exemptions” to determine the amount to enter on line 12 of Form 511. 17,000 00 2021 Form 511 - Resident Income Tax Return - Page 5 Name(s) shown on Form 511: Your Social Security Number: Note: Provide this page ONLY if you have an amount shown on a schedule. Schedule 511-D: Oklahoma Itemized Deductions Schedule 511-E: Deductions and Exemptions See instructions for details on qualifications and required documents. See instructions for details on qualifications and required documents. 00 00 00 00 00 00 00 00 00 00 00 00 % 00

1 Federal earned income credit...................................................................................................... 1 2 Multiply line 1 by 5%.................................................................................................................... 2 3 Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%)........... 3 4 Oklahoma earned income credit

(multiply line 2 by line 3, enter total here and on line 16 of Form 511)........................................ 4 You are allowed a credit equal to 5% of the Earned Income Credit allowed on your Federal return. The credit must be prorated on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income. Provide a copy of your Federal return. 1 Enter your Federal child care credit.................................. 1 2 Multiply line 1 by 20%........................................................ 2 3 Enter your Federal child tax credit

(total of child tax credit & additional child tax credit).......... 3 4 Multiply line 3 by 5%.......................................................... 4 5 Enter the larger of line 2 or line 4................................................................................................. 5 6 Divide the amount on line 7 of Form 511 by the amount on line 1 of Form 511

Enter the percentage from the above calculation here (do not enter more than 100%)........... 6 7 Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.

Enter total here and on line 15 of Form 511................................................................................ 7 If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your Federal return, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:

• 20% of the credit for child care expenses allowed by the IRS Code.

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. Provide a copy of your Federal return and, if applicable, the Federal child care credit schedule. •• •• 2021 Form 511 - Resident Income Tax Return - Page 6 Name(s) shown on Form 511: Your Social Security Number: Note: Provide this page ONLY if you have an amount shown on a schedule. Schedule 511-F: Child Care/Child Tax Credit Schedule 511-G: Earned Income Credit See instructions for details on qualifications and required documents. See instructions for details on qualifications and required documents. 00 00 00 00 00 00 00 00 % % 00

2021 Form 511 - Resident Income Tax Return - Page 7 - Note: Provide this page ONLY if you have an amount shown on a schedule or are filing an amended return. Name(s) shown on Form 511: Your Social Security Number: This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each program, its mission, how funds are utilized, and mailing addresses are shown in Schedule 511-H Information. If you are not receiving a refund, but would like to make a donation to one of these organizations, Schedule 511-H Information lists the mailing address to mail your donation to the organization. If you are not receiving a refund and wish to donate to Public School Classroom Support Fund, see line 39 of Form 511. 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 35 of Form 511, please list the line number of the organization to which you donated. If you donate to more than one organization, please write a “99” in the box at line 35 of Form 511. See Packet 511, pages 25 and 26 for Schedule 511-H Information. 1 Support of Programs for Volunteers to Act

as Court Appointed Special Advocates

for Abused or Neglected Children.......................................... $2 $5 $

1 2 Y.M.C.A. Youth and Government Program............................. $2 $5 $

2 3 Support Wildlife Diversity Fund.............................................. $2 $5 $

3 4 Support of Programs for Regional Food Banks

in Oklahoma........................................................................... $2 $5 $

4 5 Public School Classroom Support Fund................................ $2 $5 $

5 6 Oklahoma Pet Overpopulation Fund...................................... $2 $5 $

6 7 Support the Oklahoma AIDS Care Fund................................ $2 $5 $

7 8 Support Oklahoma Silver Haired Legislature and Alumni

Association Program................................................................ $2 $5 $

8 9 Total donations (add lines 1-8, enter total here and on line 35 of Form 511)............................................... 9 00 00 00 00 00 00 00 00 00 Schedule 511-H: Donations from Refund Did you file an amended Federal return?

Yes No If Yes, provide a copy of the IRS Form 1040X or 1045 AND proof of IRS acceptance, such as a copy of the IRS “Statement of Adjustment,” IRS check or deposit slip. IRS documents submitted after 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, provide a separate schedule. ___________________________________________________________________________________________________________ ___________________________________________________________________________________________________________ ___________________________________________________________________________________________________________ ________________________________________________________________________________________________ ________________________________________________________________________________________________ ________________________________________________________________________________________________ ________________________________________________________________________________________________ ________________________________________________________________________________________________ Schedule 511-I: Amended Return Information (Original return only)

A. Yourself.................... B. Spouse..................... C. Number of

dependents.............. D. Total exemptions claimed (add A-C)... Instructions on page 2. Please read carefully as an incomplete form may delay your refund. 1. Dependents (first name, middle initial, last name) If you have additional dependents, provide schedule. 2. Age 3. Social Security Number 5.Yearly Income PART 3: GROSS INCOME: Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2021. Under penalty of perjury, I declare the information contained in this document and any attachments is true and correct to the best of my knowledge and belief. Taxpayer’s Signature and Date Spouse’s Signature and Date Preparer’s Signature and Date See Instructions PART 2: DEPENDENT Note: Do not enter the taxpayer or spouse as a dependent. 1 Enter total wages, salaries, fees, commissions, bonuses, and tips

(including nontaxable income from your W-2s) ................................................................. 1 2 Enter total interest and dividend income received .............................................................. 2 3 Total of all dependents’ income (from Part 2, column 5)...................................................... 3 4 Social Security payments (total including Medicare) .......................................................... 4 5 Railroad Retirement benefits .............................................................................................. 5 6 Other pensions, annuities and IRAs ................................................................................... 6 7 Alimony ............................................................................................................................... 7 8 Unemployment benefits ...................................................................................................... 8 9 Earned Income Credit (EIC) received in 2021..................................................................... 9 10 Nontaxable sources of income (specify) __________________________________.......... 10 11 Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains

from the sale or exchange of property (taxable & nontaxable) (provide Federal return including schedules)... 11 12 Enter gross (positive) income from business and farm (provide Federal return including schedules)...... 12 13 Other income-including income of others living in your household (specify)__________________ 13 14 Total gross household income (Add lines 1-13)............................................................... 14 PART 4: SALES TAX CREDIT COMPUTATION (For households with gross income below allowable limits, see steps 2 and 3 on back of form.) If you are filing a Form 511, carry the credit to Form 511, line 26. If the Oklahoma Tax Commission may discuss this return with your tax preparer, place an ‘X’ here: Occupation Occupation 15 Total qualified exemptions claimed in Box D above x $40 (credit claimed).... 15 If line 14 is over income limits shown in steps 2 and 3 on back of this form, no credit is allowed. See “Total gross household income” definition on page 2 for examples of income. Claim for Credit/Refund of Sales Tax Taxpayer’s Social Security Number: Spouse’s Social Security Number:

FORM 2 0 2 1 Mailing address (number and street, including apartment number, or rural route) City State ZIP Spouse’s first name, middle initial and last name (if a joint return) DIRECT DEPOSIT OPTION: For those NOT filing a Form 511. See page 2 for Refund Information. EXEMPTION INFORMATION QUALIFIED EXEMPTIONS... 538-S 4. Relationship YEARLY INCOME You may not enter negative amounts. YOU MAY NOT ENTER NEGATIVE AMOUNTS Routing Number: checking account savings account Account Number: Deposit my refund in my: State of Oklahoma PART 1: TAXPAYER INFORMATION Place an ‘X’ if you or your spouse have a physical disability constituting a substantial handicap to employment (submit proof) Place an ‘X’ if you or your spouse are 65 years of age or over Oklahoma resident for the entire year? yes no Physical address in 2021 (if different than shown in mailing address section) Is this refund going to or through an account that is located outside of the United States? Yes No If died in 2021 or 2022, enter date of death: If died in 2021 or 2022, enter date of death: 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Taxpayer’s first name, middle initial and last name

Form 538-S Instructions Follow the steps below to determine if you (or your spouse) are eligible to claim the Sales Tax Relief/Credit.

Step 1 Were you a resident of Oklahoma* (defined below) for the entire year?

Yes (go to step 2)

No (you do not qualify to file this form)

Step 2 Is your total gross household income* (defined below) $20,000 or less?

Yes (File Form 538-S)

No (go to step 3)

Step 3 Is your total gross household income* (defined below) $50,000 or less and at least one of the following applies?

• You can claim an exemption for your dependent.

• You and/or your spouse are 65 years of age or older by 12/31/2021.

• You have a physical disability constituting handicap to employment (provide proof* as defined in the section below)

Yes (File Form 538-S)

No (you do not qualify to file this form) Note: • If the Internal Revenue Code (IRC) of the IRS provides for a later due date, this form may be filed by the later due date. • If the due date falls on a weekend or legal holiday when OTC offices are closed, this form is due the next business day. • Extensions do apply to this form. If you have been granted an extension of time in order to file your income tax return (including the April 20th due date for electronically filed returns), file this form with your income tax return on or before the due date granted by the extension. Provide a copy of the extension. Notice • Persons who have received TANF (Temporary Assistance for Needy Families) for any month in the year of 2021 will not be eligible for the sales tax credit or refund. Your monthly TANF benefit included Sales Tax Relief money. • The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged, blind, disabled or Medicaid payment for nursing home care from January 1, 2021 to December 31, 2021. GO GO GO GO GO GO STOP STOP STOP

*Definitions for the purpose of this form: Resident of Oklahoma is defined as a person legally domiciled in this state for the entire tax year. Household means any house, dwelling or other type of living quarters. Total gross household income means the total amount of gross income received by ALL persons living in the same household whether the income was taxable or not for income tax purposes. This includes, but is not limited to, public assistance payments, support money (example: child support), workers’ compensation, school grants or scholarships, veterans disability compensation, loss-of-time insurance payments and all of the types of income shown on the front of this form. Income that is exempt must be included in the year received, for example: nontaxable sources of income on your W-2 (such as a dependent care reimbursement account), military housing assistance, and the distribution of earnings from a Roth IRA. Note: Do not include income deferred for Federal Income Tax purposes, for example: tax de­ ductible contributions to a 401K or to a traditional IRA. This income will be included when distributed and taxed on your Federal return. Proof of disability may be established by certification by an agency of State Government, an insurance company or a physician, or by eli­ gibility to receive disability benefits under the Federal Social Security Act. A veteran certified by the Veterans Administration of the Federal government as having a service-connected disability shall constitute proof. Filing instructions and due date: If you are required to file an Oklahoma Income Tax Return, claim the sales tax refund as a credit on your tax return, Form 511, and provide this signed form. Your return claiming the sales tax credit must be filed no later than April 15th. (See note at bottom of page) If you are not required to file an Oklahoma Income Tax Return, this form must be filed no later than June 30. If you have withholding or made estimated payments and are filing for a refund on Form 511, you must claim the sales tax credit on your return and provide this signed form. If you are not filing an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, PO Box 26800, Okla­ homa City, OK 73126-0800. An amended return cannot be filed to claim this credit after the due date. The claim must be filed on or before the due date, including extensions. Refund Information for those Not Filing a Form 511: • If you are not filing a Form 511, and would like to have the amount shown on line 15 deposited directly into your checking or savings account, complete the “Direct Deposit Option” section. (If you are filing a Form 511, you will complete the Direct Deposit section on the Form 511). If you do not choose direct deposit, you will receive a debit card. • WARNING! The Oklahoma Tax Commission will not allow direct deposits to or through foreign financial institutions. If you use a foreign financial institution, your refund will be mailed to the address shown on your return. Exceptions: • A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not eligible to file a claim for the sales tax relief. • Individuals living in Oklahoma under a visa do not qualify for the sales tax relief. • If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax credit. If the death occurred after December 31, 2021, but before this tax form was filed, the sales tax credit or refund for the deceased will be issued to their estate. Enter the date of death in the box next to the taxpayer and/or spouse’s Social Security Number. Dependents: To qualify as a dependent for the sales tax credit or refund, your listed dependent must qualify and be claimed as a dependent for Federal income tax purposes. The name, social security number, age, relationship and yearly income (if any) must be entered for all dependents. All of the other sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year). Do not enter the taxpayer or spouse as a dependent. 2021 Form 538-S - Page 2