2022 Oklahoma Resident Individual Income Tax Forms and Instructions This packet contains:

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

• Oklahoma Resident Income Tax Return Form 511

• Sales Tax Relief Credit Form 538-S

• Instructions for the Direct Deposit option

• 2022 Income Tax Tables Filing date:

• Generally, your return must be postmarked by April 15, 2023. 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.

2022 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 at tax.ok.gov 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 26800

Oklahoma City, OK 73126-0800 Note: Any handwritten information will not be captured when a return is processed using the 2-D barcode. Resident Defined...........................................................................3 Resident Income...........................................................................4 Due Date.......................................................................................4 Extensions.....................................................................................4 Who Must File...............................................................................4 Determining Your Filing Requirement...........................................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 on OkTAP at 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 2022 OKLAHOMA TAX PACKET? • The individual income tax rate was reduced by 0.25% for each tax bracket. • The Oklahoma Earned Income Credit (EIC) was made refundable, and the credit amount may be calculated using the same requirements for computing the EIC for federal income tax purposes in effect for the 2020 income tax year. Provide Form 511-EIC (available at tax.ok.gov). • The Credit for Verified Blood Donations was added to the Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The Credit for Oklahoma Rural Jobs was added to the Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The Credit for Contributions to an Eligible Public School Foundation or Public School District was added to the Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The annual credit cap for contributions to eligible scholarship-granting organizations was increased from $3.5 million to $25 million, plus any suspended credits, and the annual credit cap for contributions to eligible educational improvement grant organizations, eligible public school foundations and public school districts was increased from $1.5 million to $25 million. In addition to the $25 million cap, the credit amount is limited to $200,000 of credits per public school district annually. • The exemption for retirement benefits received from any component of the Armed Forces of the United States was increased to 100% of retirement benefits. • A deduction for qualified equity investments in an eligible Oklahoma venture capital company was added. See Form 511, Schedule 511-A, Line 15. Provide Form 582-I (available at tax.ok.gov). 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.

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WHAT IS “RESIDENT INCOME”? An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state. 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 16.) 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 business 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 payment. 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 requirement, see the charts on page 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 Natural 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 Oklahoma 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 511-NR.

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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. 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 at 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

Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 5 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

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

• Visit OkTAP at 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. 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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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. A B C D

Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 7 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 2022 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 D A C F G E B B

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, 2022. If you turned age 65 on January 1, 2023, you are considered to be age 65 at the end of 2022.

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. 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. • Credit for Verified Blood Donation

68 OS Sec. 2357.406. • 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. • 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. SELECT LINE INSTRUCTIONS 15 16 17

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Other Credits (continued) • 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. • Credit for Contributions to an Eligible Public School Foundation or Public School District

68 OS Sec. 2357.206. • Credit for Oklahoma Rural Jobs

68 OS Sec. 3930 - 3937 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 1/1/2022 through 12/31/2022...................... 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 19....................................................................................................... 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 1/1/2022 through 12/31/2022 ......

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 19 ...................................................................................................... 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. 19 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 2022. Include any overpayment from your 2021 return you applied to your 2022 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 2022, 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. 22 23 24

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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 12/31/2022, 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, 2022, to Decem­ ber 31, 2022. Persons who have received temporary assistance for needy families (TANF) for any month in the year of 2022 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.

Credit from Form 578 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. Earned Income Credit Complete Schedule 511-G to determine the amount to enter on line 28. You are allowed a credit equal to 5% of the federal earned income credit calculated using the same requirements for calculating the earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. Provide a copy of your federal return and Oklahoma Form 511-EIC (available at tax.ok.gov). 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. 25 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 19). 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 Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 16

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 100% of retirement benefits 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 2022:

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: 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 OS 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 on OkTAP at 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 federal earned income credit calculated using the same requirements for calculating the earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. 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 Boulevard, 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 on OkTAP at 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 by visiting OkTAP at tax.ok.gov and clicking on Where’s My Refund. 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

2022 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 $347 (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 14,750 511 344 14,750 14,800 513 347 14,800 14,850 516 349

0 50 0 0

50 100 0 0

100 150 0 0

150 200 0 0

200 250 1 1

250 300 1 1

300 350 1 1

350 400 1 1

400 450 1 1

450 500 1 1

500 550 1 1

550 600 1 1

600 650 2 2

650 700 2 2

700 750 2 2

750 800 2 2

800 850 2 2

850 900 2 2

900 950 2 2

950 1,000 2 2 1,000 1,050 3 3 1,050 1,100 3 3 1,100 1,150 3 3 1,150 1,200 4 3 1,200 1,250 4 3 1,250 1,300 5 3 1,300 1,350 5 3 1,350 1,400 5 3 1,400 1,450 6 4 1,450 1,500 6 4 1,500 1,550 6 4 1,550 1,600 7 4 1,600 1,650 7 4 1,650 1,700 8 4 1,700 1,750 8 4 1,750 1,800 8 4 1,800 1,850 9 5 1,850 1,900 9 5 1,900 1,950 9 5 1,950 2,000 10 5 2,000 2,050 10 5 2,050 2,100 11 6 2,100 2,150 11 6 2,150 2,200 11 6 2,200 2,250 12 7 2,250 2,300 12 7 2,300 2,350 12 7 2,350 2,400 13 8 2,400 2,450 13 8 2,450 2,500 14 9 2,500 2,550 14 9 2,550 2,600 15 9 2,600 2,650 16 10 2,650 2,700 17 10 2,700 2,750 18 10 2,750 2,800 19 11 2,800 2,850 19 11 2,850 2,900 20 12 2,900 2,950 21 12 2,950 3,000 22 12 3,000 3,050 23 13 3,050 3,100 24 13 3,100 3,150 25 13 3,150 3,200 26 14 3,200 3,250 26 14 3,250 3,300 27 15 3,300 3,350 28 15 3,350 3,400 29 15 3,400 3,450 30 16 3,450 3,500 31 16 3,500 3,550 32 16 3,550 3,600 33 17 3,600 3,650 33 17 3,650 3,700 34 18 3,700 3,750 35 18 3,750 3,800 36 18 3,800 3,850 38 19 3,850 3,900 39 19 3,900 3,950 40 19 3,950 4,000 42 20 4,000 4,050 43 20 4,050 4,100 45 21 4,100 4,150 46 21 4,150 4,200 47 21 4,200 4,250 49 22 4,250 4,300 50 22 4,300 4,350 51 22 4,350 4,400 53 23 4,400 4,450 54 23 4,450 4,500 56 24 4,500 4,550 57 24 4,550 4,600 58 24 4,600 4,650 60 25 4,650 4,700 61 25 4,700 4,750 62 25 4,750 4,800 64 26 4,800 4,850 65 26 4,850 4,900 67 27 4,900 4,950 68 27 4,950 5,000 70 27 5,000 5,050 72 28 5,050 5,100 74 29 5,100 5,150 76 30 5,150 5,200 78 31 5,200 5,250 79 31 5,250 5,300 81 32 5,300 5,350 83 33 5,350 5,400 85 34 5,400 5,450 87 35 5,450 5,500 89 36 5,500 5,550 91 37 5,550 5,600 93 38 5,600 5,650 94 38 5,650 5,700 96 39 5,700 5,750 98 40 5,750 5,800 100 41 5,800 5,850 102 42 5,850 5,900 104 43 5,900 5,950 106 44 5,950 6,000 108 45 $1,000 $2,000 $3,000 $4,000 $5,000 Up to $999

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2022 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 9,050 240 113 9,050 9,100 243 115 9,100 9,150 245 116 9,150 9,200 247 117 9,200 9,250 250 119 9,250 9,300 252 120 9,300 9,350 254 121 9,350 9,400 257 123 9,400 9,450 259 124 9,450 9,500 262 126 9,500 9,550 264 127 9,550 9,600 266 128 9,600 9,650 269 130 9,650 9,700 271 131 9,700 9,750 273 132 9,750 9,800 276 134 9,800 9,850 278 135 9,850 9,900 281 137 9,900 9,950 283 139 9,950 10,000 285 141 10,000 10,050 288 143 10,050 10,100 290 145 10,100 10,150 292 147 10,150 10,200 295 149 10,200 10,250 297 150 10,250 10,300 300 152 10,300 10,350 302 154 10,350 10,400 304 156 10,400 10,450 307 158 10,450 10,500 309 160 10,500 10,550 311 162 10,550 10,600 314 164 10,600 10,650 316 165 10,650 10,700 319 167 10,700 10,750 321 169 10,750 10,800 323 171 10,800 10,850 326 173 10,850 10,900 328 175 10,900 10,950 330 177 10,950 11,000 333 179 11,000 11,050 335 180 11,050 11,100 338 182 11,100 11,150 340 184 11,150 11,200 342 186 11,200 11,250 345 188 11,250 11,300 347 190 11,300 11,350 349 192 11,350 11,400 352 194 11,400 11,450 354 195 11,450 11,500 357 197 11,500 11,550 359 199 11,550 11,600 361 201 11,600 11,650 364 203 11,650 11,700 366 205 11,700 11,750 368 207 11,750 11,800 371 209 11,800 11,850 373 210 11,850 11,900 376 212 11,900 11,950 378 214 11,950 12,000 380 216 12,000 12,050 383 218 12,050 12,100 385 220 12,100 12,150 387 222 12,150 12,200 390 224 12,200 12,250 392 226 12,250 12,300 395 228 12,300 12,350 397 230 12,350 12,400 399 233 12,400 12,450 402 235 12,450 12,500 404 238 12,500 12,550 406 240 12,550 12,600 409 242 12,600 12,650 411 245 12,650 12,700 414 247 12,700 12,750 416 249 12,750 12,800 418 252 12,800 12,850 421 254 12,850 12,900 423 257 12,900 12,950 425 259 12,950 13,000 428 261 13,000 13,050 430 264 13,050 13,100 433 266 13,100 13,150 435 268 13,150 13,200 437 271 13,200 13,250 440 273 13,250 13,300 442 276 13,300 13,350 444 278 13,350 13,400 447 280 13,400 13,450 449 283 13,450 13,500 452 285 13,500 13,550 454 287 13,550 13,600 456 290 13,600 13,650 459 292 13,650 13,700 461 295 13,700 13,750 463 297 13,750 13,800 466 299 13,800 13,850 468 302 13,850 13,900 471 304 13,900 13,950 473 306 13,950 14,000 475 309 14,000 14,050 478 311 14,050 14,100 480 314 14,100 14,150 482 316 14,150 14,200 485 318 14,200 14,250 487 321 14,250 14,300 490 323 14,300 14,350 492 325 14,350 14,400 494 328 14,400 14,450 497 330 14,450 14,500 499 333 14,500 14,550 501 335 14,550 14,600 504 337 14,600 14,650 506 340 14,650 14,700 509 342 14,700 14,750 511 344 14,750 14,800 513 347 14,800 14,850 516 349 14,850 14,900 518 352 14,900 14,950 520 354 14,950 15,000 523 356 $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:

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 on OkTAP at tax.ok.gov 29 $6,000 6,000 6,050 109 45 6,050 6,100 111 46 6,100 6,150 113 47 6,150 6,200 115 48 6,200 6,250 117 49 6,250 6,300 119 50 6,300 6,350 121 51 6,350 6,400 123 52 6,400 6,450 124 52 6,450 6,500 126 53 6,500 6,550 128 54 6,550 6,600 130 55 6,600 6,650 132 56 6,650 6,700 134 57 6,700 6,750 136 58 6,750 6,800 138 59 6,800 6,850 139 59 6,850 6,900 141 60 6,900 6,950 143 61 6,950 7,000 145 62 7,000 7,050 147 63 7,050 7,100 149 64 7,100 7,150 151 65 7,150 7,200 153 66 7,200 7,250 155 66 7,250 7,300 157 67 7,300 7,350 159 68 7,350 7,400 162 69 7,400 7,450 164 70 7,450 7,500 167 71 7,500 7,550 169 72 7,550 7,600 171 73 7,600 7,650 174 75 7,650 7,700 176 76 7,700 7,750 178 77 7,750 7,800 181 79 7,800 7,850 183 80 7,850 7,900 186 82 7,900 7,950 188 83 7,950 8,000 190 84 8,000 8,050 193 86 8,050 8,100 195 87 8,100 8,150 197 88 8,150 8,200 200 90 8,200 8,250 202 91 8,250 8,300 205 93 8,300 8,350 207 94 8,350 8,400 209 95 8,400 8,450 212 97 8,450 8,500 214 98 8,500 8,550 216 99 8,550 8,600 219 101 8,600 8,650 221 102 8,650 8,700 224 104 8,700 8,750 226 105 8,750 8,800 228 106 8,800 8,850 231 108 8,850 8,900 233 109 8,900 8,950 235 110 8,950 9,000 238 112

2022 OKLAHOMA INCOME TAX TABLE $16,000 $17,000 $19,000 $20,000 $21,000 $22,000 $23,000 21,000 21,050 810 644 21,050 21,100 813 646 21,100 21,150 815 648 21,150 21,200 817 651 21,200 21,250 820 653 21,250 21,300 822 656 21,300 21,350 824 658 21,350 21,400 827 660 21,400 21,450 829 663 21,450 21,500 832 665 21,500 21,550 834 667 21,550 21,600 836 670 21,600 21,650 839 672 21,650 21,700 841 675 21,700 21,750 843 677 21,750 21,800 846 679 21,800 21,850 848 682 21,850 21,900 851 684 21,900 21,950 853 686 21,950 22,000 855 689 22,000 22,050 858 691 22,050 22,100 860 694 22,100 22,150 862 696 22,150 22,200 865 698 22,200 22,250 867 701 22,250 22,300 870 703 22,300 22,350 872 705 22,350 22,400 874 708 22,400 22,450 877 710 22,450 22,500 879 713 22,500 22,550 881 715 22,550 22,600 884 717 22,600 22,650 886 720 22,650 22,700 889 722 22,700 22,750 891 724 22,750 22,800 893 727 22,800 22,850 896 729 22,850 22,900 898 732 22,900 22,950 900 734 22,950 23,000 903 736 23,000 23,050 905 739 23,050 23,100 908 741 23,100 23,150 910 743 23,150 23,200 912 746 23,200 23,250 915 748 23,250 23,300 917 751 23,300 23,350 919 753 23,350 23,400 922 755 23,400 23,450 924 758 23,450 23,500 927 760 23,500 23,550 929 762 23,550 23,600 931 765 23,600 23,650 934 767 23,650 23,700 936 770 23,700 23,750 938 772 23,750 23,800 941 774 23,800 23,850 943 777 23,850 23,900 946 779 23,900 23,950 948 781 23,950 24,000 950 784 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 on OkTAP at tax.ok.gov 30 $18,000 $15,000 18,000 18,050 668 501 18,050 18,100 670 504 18,100 18,150 672 506 18,150 18,200 675 508 18,200 18,250 677 511 18,250 18,300 680 513 18,300 18,350 682 515 18,350 18,400 684 518 18,400 18,450 687 520 18,450 18,500 689 523 18,500 18,550 691 525 18,550 18,600 694 527 18,600 18,650 696 530 18,650 18,700 699 532 18,700 18,750 701 534 18,750 18,800 703 537 18,800 18,850 706 539 18,850 18,900 708 542 18,900 18,950 710 544 18,950 19,000 713 546 19,000 19,050 715 549 19,050 19,100 718 551 19,100 19,150 720 553 19,150 19,200 722 556 19,200 19,250 725 558 19,250 19,300 727 561 19,300 19,350 729 563 19,350 19,400 732 565 19,400 19,450 734 568 19,450 19,500 737 570 19,500 19,550 739 572 19,550 19,600 741 575 19,600 19,650 744 577 19,650 19,700 746 580 19,700 19,750 748 582 19,750 19,800 751 584 19,800 19,850 753 587 19,850 19,900 756 589 19,900 19,950 758 591 19,950 20,000 760 594 20,000 20,050 763 596 20,050 20,100 765 599 20,100 20,150 767 601 20,150 20,200 770 603 20,200 20,250 772 606 20,250 20,300 775 608 20,300 20,350 777 610 20,350 20,400 779 613 20,400 20,450 782 615 20,450 20,500 784 618 20,500 20,550 786 620 20,550 20,600 789 622 20,600 20,650 791 625 20,650 20,700 794 627 20,700 20,750 796 629 20,750 20,800 798 632 20,800 20,850 801 634 20,850 20,900 803 637 20,900 20,950 805 639 20,950 21,000 808 641 15,000 15,050 525 359 15,050 15,100 528 361 15,100 15,150 530 363 15,150 15,200 532 366 15,200 15,250 535 368 15,250 15,300 537 371 15,300 15,350 539 373 15,350 15,400 542 375 15,400 15,450 544 378 15,450 15,500 547 380 15,500 15,550 549 382 15,550 15,600 551 385 15,600 15,650 554 387 15,650 15,700 556 390 15,700 15,750 558 392 15,750 15,800 561 394 15,800 15,850 563 397 15,850 15,900 566 399 15,900 15,950 568 401 15,950 16,000 570 404 16,000 16,050 573 406 16,050 16,100 575 409 16,100 16,150 577 411 16,150 16,200 580 413 16,200 16,250 582 416 16,250 16,300 585 418 16,300 16,350 587 420 16,350 16,400 589 423 16,400 16,450 592 425 16,450 16,500 594 428 16,500 16,550 596 430 16,550 16,600 599 432 16,600 16,650 601 435 16,650 16,700 604 437 16,700 16,750 606 439 16,750 16,800 608 442 16,800 16,850 611 444 16,850 16,900 613 447 16,900 16,950 615 449 16,950 17,000 618 451 17,000 17,050 620 454 17,050 17,100 623 456 17,100 17,150 625 458 17,150 17,200 627 461 17,200 17,250 630 463 17,250 17,300 632 466 17,300 17,350 634 468 17,350 17,400 637 470 17,400 17,450 639 473 17,450 17,500 642 475 17,500 17,550 644 477 17,550 17,600 646 480 17,600 17,650 649 482 17,650 17,700 651 485 17,700 17,750 653 487 17,750 17,800 656 489 17,800 17,850 658 492 17,850 17,900 661 494 17,900 17,950 663 496 17,950 18,000 665 499

2022 OKLAHOMA INCOME TAX TABLE $25,000 $26,000 $28,000 $29,000 $30,000 $31,000 $32,000 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 on OkTAP at tax.ok.gov 31 $24,000 $27,000 24,000 24,050 953 786 24,050 24,100 955 789 24,100 24,150 957 791 24,150 24,200 960 793 24,200 24,250 962 796 24,250 24,300 965 798 24,300 24,350 967 800 24,350 24,400 969 803 24,400 24,450 972 805 24,450 24,500 974 808 24,500 24,550 976 810 24,550 24,600 979 812 24,600 24,650 981 815 24,650 24,700 984 817 24,700 24,750 986 819 24,750 24,800 988 822 24,800 24,850 991 824 24,850 24,900 993 827 24,900 24,950 995 829 24,950 25,000 998 831 25,000 25,050 1,000 834 25,050 25,100 1,003 836 25,100 25,150 1,005 838 25,150 25,200 1,007 841 25,200 25,250 1,010 843 25,250 25,300 1,012 846 25,300 25,350 1,014 848 25,350 25,400 1,017 850 25,400 25,450 1,019 853 25,450 25,500 1,022 855 25,500 25,550 1,024 857 25,550 25,600 1,026 860 25,600 25,650 1,029 862 25,650 25,700 1,031 865 25,700 25,750 1,033 867 25,750 25,800 1,036 869 25,800 25,850 1,038 872 25,850 25,900 1,041 874 25,900 25,950 1,043 876 25,950 26,000 1,045 879 26,000 26,050 1,048 881 26,050 26,100 1,050 884 26,100 26,150 1,052 886 26,150 26,200 1,055 888 26,200 26,250 1,057 891 26,250 26,300 1,060 893 26,300 26,350 1,062 895 26,350 26,400 1,064 898 26,400 26,450 1,067 900 26,450 26,500 1,069 903 26,500 26,550 1,071 905 26,550 26,600 1,074 907 26,600 26,650 1,076 910 26,650 26,700 1,079 912 26,700 26,750 1,081 914 26,750 26,800 1,083 917 26,800 26,850 1,086 919 26,850 26,900 1,088 922 26,900 26,950 1,090 924 26,950 27,000 1,093 926 27,000 27,050 1,095 929 27,050 27,100 1,098 931 27,100 27,150 1,100 933 27,150 27,200 1,102 936 27,200 27,250 1,105 938 27,250 27,300 1,107 941 27,300 27,350 1,109 943 27,350 27,400 1,112 945 27,400 27,450 1,114 948 27,450 27,500 1,117 950 27,500 27,550 1,119 952 27,550 27,600 1,121 955 27,600 27,650 1,124 957 27,650 27,700 1,126 960 27,700 27,750 1,128 962 27,750 27,800 1,131 964 27,800 27,850 1,133 967 27,850 27,900 1,136 969 27,900 27,950 1,138 971 27,950 28,000 1,140 974 28,000 28,050 1,143 976 28,050 28,100 1,145 979 28,100 28,150 1,147 981 28,150 28,200 1,150 983 28,200 28,250 1,152 986 28,250 28,300 1,155 988 28,300 28,350 1,157 990 28,350 28,400 1,159 993 28,400 28,450 1,162 995 28,450 28,500 1,164 998 28,500 28,550 1,166 1,000 28,550 28,600 1,169 1,002 28,600 28,650 1,171 1,005 28,650 28,700 1,174 1,007 28,700 28,750 1,176 1,009 28,750 28,800 1,178 1,012 28,800 28,850 1,181 1,014 28,850 28,900 1,183 1,017 28,900 28,950 1,185 1,019 28,950 29,000 1,188 1,021 29,000 29,050 1,190 1,024 29,050 29,100 1,193 1,026 29,100 29,150 1,195 1,028 29,150 29,200 1,197 1,031 29,200 29,250 1,200 1,033 29,250 29,300 1,202 1,036 29,300 29,350 1,204 1,038 29,350 29,400 1,207 1,040 29,400 29,450 1,209 1,043 29,450 29,500 1,212 1,045 29,500 29,550 1,214 1,047 29,550 29,600 1,216 1,050 29,600 29,650 1,219 1,052 29,650 29,700 1,221 1,055 29,700 29,750 1,223 1,057 29,750 29,800 1,226 1,059 29,800 29,850 1,228 1,062 29,850 29,900 1,231 1,064 29,900 29,950 1,233 1,066 29,950 30,000 1,235 1,069 30,000 30,050 1,238 1,071 30,050 30,100 1,240 1,074 30,100 30,150 1,242 1,076 30,150 30,200 1,245 1,078 30,200 30,250 1,247 1,081 30,250 30,300 1,250 1,083 30,300 30,350 1,252 1,085 30,350 30,400 1,254 1,088 30,400 30,450 1,257 1,090 30,450 30,500 1,259 1,093 30,500 30,550 1,261 1,095 30,550 30,600 1,264 1,097 30,600 30,650 1,266 1,100 30,650 30,700 1,269 1,102 30,700 30,750 1,271 1,104 30,750 30,800 1,273 1,107 30,800 30,850 1,276 1,109 30,850 30,900 1,278 1,112 30,900 30,950 1,280 1,114 30,950 31,000 1,283 1,116 31,000 31,050 1,285 1,119 31,050 31,100 1,288 1,121 31,100 31,150 1,290 1,123 31,150 31,200 1,292 1,126 31,200 31,250 1,295 1,128 31,250 31,300 1,297 1,131 31,300 31,350 1,299 1,133 31,350 31,400 1,302 1,135 31,400 31,450 1,304 1,138 31,450 31,500 1,307 1,140 31,500 31,550 1,309 1,142 31,550 31,600 1,311 1,145 31,600 31,650 1,314 1,147 31,650 31,700 1,316 1,150 31,700 31,750 1,318 1,152 31,750 31,800 1,321 1,154 31,800 31,850 1,323 1,157 31,850 31,900 1,326 1,159 31,900 31,950 1,328 1,161 31,950 32,000 1,330 1,164 32,000 32,050 1,333 1,166 32,050 32,100 1,335 1,169 32,100 32,150 1,337 1,171 32,150 32,200 1,340 1,173 32,200 32,250 1,342 1,176 32,250 32,300 1,345 1,178 32,300 32,350 1,347 1,180 32,350 32,400 1,349 1,183 32,400 32,450 1,352 1,185 32,450 32,500 1,354 1,188 32,500 32,550 1,356 1,190 32,550 32,600 1,359 1,192 32,600 32,650 1,361 1,195 32,650 32,700 1,364 1,197 32,700 32,750 1,366 1,199 32,750 32,800 1,368 1,202 32,800 32,850 1,371 1,204 32,850 32,900 1,373 1,207 32,900 32,950 1,375 1,209 32,950 33,000 1,378 1,211

2022 OKLAHOMA INCOME TAX TABLE $34,000 $35,000 $37,000 $38,000 $39,000 $40,000 $41,000 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 on OkTAP at tax.ok.gov 32 $33,000 $36,000 33,000 33,050 1,380 1,214 33,050 33,100 1,383 1,216 33,100 33,150 1,385 1,218 33,150 33,200 1,387 1,221 33,200 33,250 1,390 1,223 33,250 33,300 1,392 1,226 33,300 33,350 1,394 1,228 33,350 33,400 1,397 1,230 33,400 33,450 1,399 1,233 33,450 33,500 1,402 1,235 33,500 33,550 1,404 1,237 33,550 33,600 1,406 1,240 33,600 33,650 1,409 1,242 33,650 33,700 1,411 1,245 33,700 33,750 1,413 1,247 33,750 33,800 1,416 1,249 33,800 33,850 1,418 1,252 33,850 33,900 1,421 1,254 33,900 33,950 1,423 1,256 33,950 34,000 1,425 1,259 34,000 34,050 1,428 1,261 34,050 34,100 1,430 1,264 34,100 34,150 1,432 1,266 34,150 34,200 1,435 1,268 34,200 34,250 1,437 1,271 34,250 34,300 1,440 1,273 34,300 34,350 1,442 1,275 34,350 34,400 1,444 1,278 34,400 34,450 1,447 1,280 34,450 34,500 1,449 1,283 34,500 34,550 1,451 1,285 34,550 34,600 1,454 1,287 34,600 34,650 1,456 1,290 34,650 34,700 1,459 1,292 34,700 34,750 1,461 1,294 34,750 34,800 1,463 1,297 34,800 34,850 1,466 1,299 34,850 34,900 1,468 1,302 34,900 34,950 1,470 1,304 34,950 35,000 1,473 1,306 35,000 35,050 1,475 1,309 35,050 35,100 1,478 1,311 35,100 35,150 1,480 1,313 35,150 35,200 1,482 1,316 35,200 35,250 1,485 1,318 35,250 35,300 1,487 1,321 35,300 35,350 1,489 1,323 35,350 35,400 1,492 1,325 35,400 35,450 1,494 1,328 35,450 35,500 1,497 1,330 35,500 35,550 1,499 1,332 35,550 35,600 1,501 1,335 35,600 35,650 1,504 1,337 35,650 35,700 1,506 1,340 35,700 35,750 1,508 1,342 35,750 35,800 1,511 1,344 35,800 35,850 1,513 1,347 35,850 35,900 1,516 1,349 35,900 35,950 1,518 1,351 35,950 36,000 1,520 1,354 36,000 36,050 1,523 1,356 36,050 36,100 1,525 1,359 36,100 36,150 1,527 1,361 36,150 36,200 1,530 1,363 36,200 36,250 1,532 1,366 36,250 36,300 1,535 1,368 36,300 36,350 1,537 1,370 36,350 36,400 1,539 1,373 36,400 36,450 1,542 1,375 36,450 36,500 1,544 1,378 36,500 36,550 1,546 1,380 36,550 36,600 1,549 1,382 36,600 36,650 1,551 1,385 36,650 36,700 1,554 1,387 36,700 36,750 1,556 1,389 36,750 36,800 1,558 1,392 36,800 36,850 1,561 1,394 36,850 36,900 1,563 1,397 36,900 36,950 1,565 1,399 36,950 37,000 1,568 1,401 37,000 37,050 1,570 1,404 37,050 37,100 1,573 1,406 37,100 37,150 1,575 1,408 37,150 37,200 1,577 1,411 37,200 37,250 1,580 1,413 37,250 37,300 1,582 1,416 37,300 37,350 1,584 1,418 37,350 37,400 1,587 1,420 37,400 37,450 1,589 1,423 37,450 37,500 1,592 1,425 37,500 37,550 1,594 1,427 37,550 37,600 1,596 1,430 37,600 37,650 1,599 1,432 37,650 37,700 1,601 1,435 37,700 37,750 1,603 1,437 37,750 37,800 1,606 1,439 37,800 37,850 1,608 1,442 37,850 37,900 1,611 1,444 37,900 37,950 1,613 1,446 37,950 38,000 1,615 1,449 38,000 38,050 1,618 1,451 38,050 38,100 1,620 1,454 38,100 38,150 1,622 1,456 38,150 38,200 1,625 1,458 38,200 38,250 1,627 1,461 38,250 38,300 1,630 1,463 38,300 38,350 1,632 1,465 38,350 38,400 1,634 1,468 38,400 38,450 1,637 1,470 38,450 38,500 1,639 1,473 38,500 38,550 1,641 1,475 38,550 38,600 1,644 1,477 38,600 38,650 1,646 1,480 38,650 38,700 1,649 1,482 38,700 38,750 1,651 1,484 38,750 38,800 1,653 1,487 38,800 38,850 1,656 1,489 38,850 38,900 1,658 1,492 38,900 38,950 1,660 1,494 38,950 39,000 1,663 1,496 39,000 39,050 1,665 1,499 39,050 39,100 1,668 1,501 39,100 39,150 1,670 1,503 39,150 39,200 1,672 1,506 39,200 39,250 1,675 1,508 39,250 39,300 1,677 1,511 39,300 39,350 1,679 1,513 39,350 39,400 1,682 1,515 39,400 39,450 1,684 1,518 39,450 39,500 1,687 1,520 39,500 39,550 1,689 1,522 39,550 39,600 1,691 1,525 39,600 39,650 1,694 1,527 39,650 39,700 1,696 1,530 39,700 39,750 1,698 1,532 39,750 39,800 1,701 1,534 39,800 39,850 1,703 1,537 39,850 39,900 1,706 1,539 39,900 39,950 1,708 1,541 39,950 40,000 1,710 1,544 40,000 40,050 1,713 1,546 40,050 40,100 1,715 1,549 40,100 40,150 1,717 1,551 40,150 40,200 1,720 1,553 40,200 40,250 1,722 1,556 40,250 40,300 1,725 1,558 40,300 40,350 1,727 1,560 40,350 40,400 1,729 1,563 40,400 40,450 1,732 1,565 40,450 40,500 1,734 1,568 40,500 40,550 1,736 1,570 40,550 40,600 1,739 1,572 40,600 40,650 1,741 1,575 40,650 40,700 1,744 1,577 40,700 40,750 1,746 1,579 40,750 40,800 1,748 1,582 40,800 40,850 1,751 1,584 40,850 40,900 1,753 1,587 40,900 40,950 1,755 1,589 40,950 41,000 1,758 1,591 41,000 41,050 1,760 1,594 41,050 41,100 1,763 1,596 41,100 41,150 1,765 1,598 41,150 41,200 1,767 1,601 41,200 41,250 1,770 1,603 41,250 41,300 1,772 1,606 41,300 41,350 1,774 1,608 41,350 41,400 1,777 1,610 41,400 41,450 1,779 1,613 41,450 41,500 1,782 1,615 41,500 41,550 1,784 1,617 41,550 41,600 1,786 1,620 41,600 41,650 1,789 1,622 41,650 41,700 1,791 1,625 41,700 41,750 1,793 1,627 41,750 41,800 1,796 1,629 41,800 41,850 1,798 1,632 41,850 41,900 1,801 1,634 41,900 41,950 1,803 1,636 41,950 42,000 1,805 1,639

2022 OKLAHOMA INCOME TAX TABLE $43,000 $44,000 $46,000 $47,000 $49,000 $50,000 48,000 48,050 2,093 1,926 48,050 48,100 2,095 1,929 48,100 48,150 2,097 1,931 48,150 48,200 2,100 1,933 48,200 48,250 2,102 1,936 48,250 48,300 2,105 1,938 48,300 48,350 2,107 1,940 48,350 48,400 2,109 1,943 48,400 48,450 2,112 1,945 48,450 48,500 2,114 1,948 48,500 48,550 2,116 1,950 48,550 48,600 2,119 1,952 48,600 48,650 2,121 1,955 48,650 48,700 2,124 1,957 48,700 48,750 2,126 1,959 48,750 48,800 2,128 1,962 48,800 48,850 2,131 1,964 48,850 48,900 2,133 1,967 48,900 48,950 2,135 1,969 48,950 49,000 2,138 1,971 49,000 49,050 2,140 1,974 49,050 49,100 2,143 1,976 49,100 49,150 2,145 1,978 49,150 49,200 2,147 1,981 49,200 49,250 2,150 1,983 49,250 49,300 2,152 1,986 49,300 49,350 2,154 1,988 49,350 49,400 2,157 1,990 49,400 49,450 2,159 1,993 49,450 49,500 2,162 1,995 49,500 49,550 2,164 1,997 49,550 49,600 2,166 2,000 49,600 49,650 2,169 2,002 49,650 49,700 2,171 2,005 49,700 49,750 2,173 2,007 49,750 49,800 2,176 2,009 49,800 49,850 2,178 2,012 49,850 49,900 2,181 2,014 49,900 49,950 2,183 2,016 49,950 50,000 2,185 2,019 50,000 50,050 2,188 2,021 50,050 50,100 2,190 2,024 50,100 50,150 2,192 2,026 50,150 50,200 2,195 2,028 50,200 50,250 2,197 2,031 50,250 50,300 2,200 2,033 50,300 50,350 2,202 2,035 50,350 50,400 2,204 2,038 50,400 50,450 2,207 2,040 50,450 50,500 2,209 2,043 50,500 50,550 2,211 2,045 50,550 50,600 2,214 2,047 50,600 50,650 2,216 2,050 50,650 50,700 2,219 2,052 50,700 50,750 2,221 2,054 50,750 50,800 2,223 2,057 50,800 50,850 2,226 2,059 50,850 50,900 2,228 2,062 50,900 50,950 2,230 2,064 50,950 51,000 2,233 2,066 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 on OkTAP at tax.ok.gov 33 $42,000 $45,000 $48,000 42,000 42,050 1,808 1,641 42,050 42,100 1,810 1,644 42,100 42,150 1,812 1,646 42,150 42,200 1,815 1,648 42,200 42,250 1,817 1,651 42,250 42,300 1,820 1,653 42,300 42,350 1,822 1,655 42,350 42,400 1,824 1,658 42,400 42,450 1,827 1,660 42,450 42,500 1,829 1,663 42,500 42,550 1,831 1,665 42,550 42,600 1,834 1,667 42,600 42,650 1,836 1,670 42,650 42,700 1,839 1,672 42,700 42,750 1,841 1,674 42,750 42,800 1,843 1,677 42,800 42,850 1,846 1,679 42,850 42,900 1,848 1,682 42,900 42,950 1,850 1,684 42,950 43,000 1,853 1,686 43,000 43,050 1,855 1,689 43,050 43,100 1,858 1,691 43,100 43,150 1,860 1,693 43,150 43,200 1,862 1,696 43,200 43,250 1,865 1,698 43,250 43,300 1,867 1,701 43,300 43,350 1,869 1,703 43,350 43,400 1,872 1,705 43,400 43,450 1,874 1,708 43,450 43,500 1,877 1,710 43,500 43,550 1,879 1,712 43,550 43,600 1,881 1,715 43,600 43,650 1,884 1,717 43,650 43,700 1,886 1,720 43,700 43,750 1,888 1,722 43,750 43,800 1,891 1,724 43,800 43,850 1,893 1,727 43,850 43,900 1,896 1,729 43,900 43,950 1,898 1,731 43,950 44,000 1,900 1,734 44,000 44,050 1,903 1,736 44,050 44,100 1,905 1,739 44,100 44,150 1,907 1,741 44,150 44,200 1,910 1,743 44,200 44,250 1,912 1,746 44,250 44,300 1,915 1,748 44,300 44,350 1,917 1,750 44,350 44,400 1,919 1,753 44,400 44,450 1,922 1,755 44,450 44,500 1,924 1,758 44,500 44,550 1,926 1,760 44,550 44,600 1,929 1,762 44,600 44,650 1,931 1,765 44,650 44,700 1,934 1,767 44,700 44,750 1,936 1,769 44,750 44,800 1,938 1,772 44,800 44,850 1,941 1,774 44,850 44,900 1,943 1,777 44,900 44,950 1,945 1,779 44,950 45,000 1,948 1,781 45,000 45,050 1,950 1,784 45,050 45,100 1,953 1,786 45,100 45,150 1,955 1,788 45,150 45,200 1,957 1,791 45,200 45,250 1,960 1,793 45,250 45,300 1,962 1,796 45,300 45,350 1,964 1,798 45,350 45,400 1,967 1,800 45,400 45,450 1,969 1,803 45,450 45,500 1,972 1,805 45,500 45,550 1,974 1,807 45,550 45,600 1,976 1,810 45,600 45,650 1,979 1,812 45,650 45,700 1,981 1,815 45,700 45,750 1,983 1,817 45,750 45,800 1,986 1,819 45,800 45,850 1,988 1,822 45,850 45,900 1,991 1,824 45,900 45,950 1,993 1,826 45,950 46,000 1,995 1,829 46,000 46,050 1,998 1,831 46,050 46,100 2,000 1,834 46,100 46,150 2,002 1,836 46,150 46,200 2,005 1,838 46,200 46,250 2,007 1,841 46,250 46,300 2,010 1,843 46,300 46,350 2,012 1,845 46,350 46,400 2,014 1,848 46,400 46,450 2,017 1,850 46,450 46,500 2,019 1,853 46,500 46,550 2,021 1,855 46,550 46,600 2,024 1,857 46,600 46,650 2,026 1,860 46,650 46,700 2,029 1,862 46,700 46,750 2,031 1,864 46,750 46,800 2,033 1,867 46,800 46,850 2,036 1,869 46,850 46,900 2,038 1,872 46,900 46,950 2,040 1,874 46,950 47,000 2,043 1,876 47,000 47,050 2,045 1,879 47,050 47,100 2,048 1,881 47,100 47,150 2,050 1,883 47,150 47,200 2,052 1,886 47,200 47,250 2,055 1,888 47,250 47,300 2,057 1,891 47,300 47,350 2,059 1,893 47,350 47,400 2,062 1,895 47,400 47,450 2,064 1,898 47,450 47,500 2,067 1,900 47,500 47,550 2,069 1,902 47,550 47,600 2,071 1,905 47,600 47,650 2,074 1,907 47,650 47,700 2,076 1,910 47,700 47,750 2,078 1,912 47,750 47,800 2,081 1,914 47,800 47,850 2,083 1,917 47,850 47,900 2,086 1,919 47,900 47,950 2,088 1,921 47,950 48,000 2,090 1,924

2022 OKLAHOMA INCOME TAX TABLE $52,000 $53,000 $55,000 $56,000 $57,000 $58,000 $59,000 57,000 57,050 2,520 2,354 57,050 57,100 2,523 2,356 57,100 57,150 2,525 2,358 57,150 57,200 2,527 2,361 57,200 57,250 2,530 2,363 57,250 57,300 2,532 2,366 57,300 57,350 2,534 2,368 57,350 57,400 2,537 2,370 57,400 57,450 2,539 2,373 57,450 57,500 2,542 2,375 57,500 57,550 2,544 2,377 57,550 57,600 2,546 2,380 57,600 57,650 2,549 2,382 57,650 57,700 2,551 2,385 57,700 57,750 2,553 2,387 57,750 57,800 2,556 2,389 57,800 57,850 2,558 2,392 57,850 57,900 2,561 2,394 57,900 57,950 2,563 2,396 57,950 58,000 2,565 2,399 58,000 58,050 2,568 2,401 58,050 58,100 2,570 2,404 58,100 58,150 2,572 2,406 58,150 58,200 2,575 2,408 58,200 58,250 2,577 2,411 58,250 58,300 2,580 2,413 58,300 58,350 2,582 2,415 58,350 58,400 2,584 2,418 58,400 58,450 2,587 2,420 58,450 58,500 2,589 2,423 58,500 58,550 2,591 2,425 58,550 58,600 2,594 2,427 58,600 58,650 2,596 2,430 58,650 58,700 2,599 2,432 58,700 58,750 2,601 2,434 58,750 58,800 2,603 2,437 58,800 58,850 2,606 2,439 58,850 58,900 2,608 2,442 58,900 58,950 2,610 2,444 58,950 59,000 2,613 2,446 59,000 59,050 2,615 2,449 59,050 59,100 2,618 2,451 59,100 59,150 2,620 2,453 59,150 59,200 2,622 2,456 59,200 59,250 2,625 2,458 59,250 59,300 2,627 2,461 59,300 59,350 2,629 2,463 59,350 59,400 2,632 2,465 59,400 59,450 2,634 2,468 59,450 59,500 2,637 2,470 59,500 59,550 2,639 2,472 59,550 59,600 2,641 2,475 59,600 59,650 2,644 2,477 59,650 59,700 2,646 2,480 59,700 59,750 2,648 2,482 59,750 59,800 2,651 2,484 59,800 59,850 2,653 2,487 59,850 59,900 2,656 2,489 59,900 59,950 2,658 2,491 59,950 60,000 2,660 2,494 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 on OkTAP at tax.ok.gov 34 $51,000 $54,000 51,000 51,050 2,235 2,069 51,050 51,100 2,238 2,071 51,100 51,150 2,240 2,073 51,150 51,200 2,242 2,076 51,200 51,250 2,245 2,078 51,250 51,300 2,247 2,081 51,300 51,350 2,249 2,083 51,350 51,400 2,252 2,085 51,400 51,450 2,254 2,088 51,450 51,500 2,257 2,090 51,500 51,550 2,259 2,092 51,550 51,600 2,261 2,095 51,600 51,650 2,264 2,097 51,650 51,700 2,266 2,100 51,700 51,750 2,268 2,102 51,750 51,800 2,271 2,104 51,800 51,850 2,273 2,107 51,850 51,900 2,276 2,109 51,900 51,950 2,278 2,111 51,950 52,000 2,280 2,114 52,000 52,050 2,283 2,116 52,050 52,100 2,285 2,119 52,100 52,150 2,287 2,121 52,150 52,200 2,290 2,123 52,200 52,250 2,292 2,126 52,250 52,300 2,295 2,128 52,300 52,350 2,297 2,130 52,350 52,400 2,299 2,133 52,400 52,450 2,302 2,135 52,450 52,500 2,304 2,138 52,500 52,550 2,306 2,140 52,550 52,600 2,309 2,142 52,600 52,650 2,311 2,145 52,650 52,700 2,314 2,147 52,700 52,750 2,316 2,149 52,750 52,800 2,318 2,152 52,800 52,850 2,321 2,154 52,850 52,900 2,323 2,157 52,900 52,950 2,325 2,159 52,950 53,000 2,328 2,161 53,000 53,050 2,330 2,164 53,050 53,100 2,333 2,166 53,100 53,150 2,335 2,168 53,150 53,200 2,337 2,171 53,200 53,250 2,340 2,173 53,250 53,300 2,342 2,176 53,300 53,350 2,344 2,178 53,350 53,400 2,347 2,180 53,400 53,450 2,349 2,183 53,450 53,500 2,352 2,185 53,500 53,550 2,354 2,187 53,550 53,600 2,356 2,190 53,600 53,650 2,359 2,192 53,650 53,700 2,361 2,195 53,700 53,750 2,363 2,197 53,750 53,800 2,366 2,199 53,800 53,850 2,368 2,202 53,850 53,900 2,371 2,204 53,900 53,950 2,373 2,206 53,950 54,000 2,375 2,209 54,000 54,050 2,378 2,211 54,050 54,100 2,380 2,214 54,100 54,150 2,382 2,216 54,150 54,200 2,385 2,218 54,200 54,250 2,387 2,221 54,250 54,300 2,390 2,223 54,300 54,350 2,392 2,225 54,350 54,400 2,394 2,228 54,400 54,450 2,397 2,230 54,450 54,500 2,399 2,233 54,500 54,550 2,401 2,235 54,550 54,600 2,404 2,237 54,600 54,650 2,406 2,240 54,650 54,700 2,409 2,242 54,700 54,750 2,411 2,244 54,750 54,800 2,413 2,247 54,800 54,850 2,416 2,249 54,850 54,900 2,418 2,252 54,900 54,950 2,420 2,254 54,950 55,000 2,423 2,256 55,000 55,050 2,425 2,259 55,050 55,100 2,428 2,261 55,100 55,150 2,430 2,263 55,150 55,200 2,432 2,266 55,200 55,250 2,435 2,268 55,250 55,300 2,437 2,271 55,300 55,350 2,439 2,273 55,350 55,400 2,442 2,275 55,400 55,450 2,444 2,278 55,450 55,500 2,447 2,280 55,500 55,550 2,449 2,282 55,550 55,600 2,451 2,285 55,600 55,650 2,454 2,287 55,650 55,700 2,456 2,290 55,700 55,750 2,458 2,292 55,750 55,800 2,461 2,294 55,800 55,850 2,463 2,297 55,850 55,900 2,466 2,299 55,900 55,950 2,468 2,301 55,950 56,000 2,470 2,304 56,000 56,050 2,473 2,306 56,050 56,100 2,475 2,309 56,100 56,150 2,477 2,311 56,150 56,200 2,480 2,313 56,200 56,250 2,482 2,316 56,250 56,300 2,485 2,318 56,300 56,350 2,487 2,320 56,350 56,400 2,489 2,323 56,400 56,450 2,492 2,325 56,450 56,500 2,494 2,328 56,500 56,550 2,496 2,330 56,550 56,600 2,499 2,332 56,600 56,650 2,501 2,335 56,650 56,700 2,504 2,337 56,700 56,750 2,506 2,339 56,750 56,800 2,508 2,342 56,800 56,850 2,511 2,344 56,850 56,900 2,513 2,347 56,900 56,950 2,515 2,349 56,950 57,000 2,518 2,351

2022 OKLAHOMA INCOME TAX TABLE $61,000 $62,000 $64,000 $65,000 $66,000 $67,000 $68,000 66,000 66,050 2,948 2,781 66,050 66,100 2,950 2,784 66,100 66,150 2,952 2,786 66,150 66,200 2,955 2,788 66,200 66,250 2,957 2,791 66,250 66,300 2,960 2,793 66,300 66,350 2,962 2,795 66,350 66,400 2,964 2,798 66,400 66,450 2,967 2,800 66,450 66,500 2,969 2,803 66,500 66,550 2,971 2,805 66,550 66,600 2,974 2,807 66,600 66,650 2,976 2,810 66,650 66,700 2,979 2,812 66,700 66,750 2,981 2,814 66,750 66,800 2,983 2,817 66,800 66,850 2,986 2,819 66,850 66,900 2,988 2,822 66,900 66,950 2,990 2,824 66,950 67,000 2,993 2,826 67,000 67,050 2,995 2,829 67,050 67,100 2,998 2,831 67,100 67,150 3,000 2,833 67,150 67,200 3,002 2,836 67,200 67,250 3,005 2,838 67,250 67,300 3,007 2,841 67,300 67,350 3,009 2,843 67,350 67,400 3,012 2,845 67,400 67,450 3,014 2,848 67,450 67,500 3,017 2,850 67,500 67,550 3,019 2,852 67,550 67,600 3,021 2,855 67,600 67,650 3,024 2,857 67,650 67,700 3,026 2,860 67,700 67,750 3,028 2,862 67,750 67,800 3,031 2,864 67,800 67,850 3,033 2,867 67,850 67,900 3,036 2,869 67,900 67,950 3,038 2,871 67,950 68,000 3,040 2,874 68,000 68,050 3,043 2,876 68,050 68,100 3,045 2,879 68,100 68,150 3,047 2,881 68,150 68,200 3,050 2,883 68,200 68,250 3,052 2,886 68,250 68,300 3,055 2,888 68,300 68,350 3,057 2,890 68,350 68,400 3,059 2,893 68,400 68,450 3,062 2,895 68,450 68,500 3,064 2,898 68,500 68,550 3,066 2,900 68,550 68,600 3,069 2,902 68,600 68,650 3,071 2,905 68,650 68,700 3,074 2,907 68,700 68,750 3,076 2,909 68,750 68,800 3,078 2,912 68,800 68,850 3,081 2,914 68,850 68,900 3,083 2,917 68,900 68,950 3,085 2,919 68,950 69,000 3,088 2,921 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 on OkTAP at tax.ok.gov 35 $60,000 $63,000 60,000 60,050 2,663 2,496 60,050 60,100 2,665 2,499 60,100 60,150 2,667 2,501 60,150 60,200 2,670 2,503 60,200 60,250 2,672 2,506 60,250 60,300 2,675 2,508 60,300 60,350 2,677 2,510 60,350 60,400 2,679 2,513 60,400 60,450 2,682 2,515 60,450 60,500 2,684 2,518 60,500 60,550 2,686 2,520 60,550 60,600 2,689 2,522 60,600 60,650 2,691 2,525 60,650 60,700 2,694 2,527 60,700 60,750 2,696 2,529 60,750 60,800 2,698 2,532 60,800 60,850 2,701 2,534 60,850 60,900 2,703 2,537 60,900 60,950 2,705 2,539 60,950 61,000 2,708 2,541 61,000 61,050 2,710 2,544 61,050 61,100 2,713 2,546 61,100 61,150 2,715 2,548 61,150 61,200 2,717 2,551 61,200 61,250 2,720 2,553 61,250 61,300 2,722 2,556 61,300 61,350 2,724 2,558 61,350 61,400 2,727 2,560 61,400 61,450 2,729 2,563 61,450 61,500 2,732 2,565 61,500 61,550 2,734 2,567 61,550 61,600 2,736 2,570 61,600 61,650 2,739 2,572 61,650 61,700 2,741 2,575 61,700 61,750 2,743 2,577 61,750 61,800 2,746 2,579 61,800 61,850 2,748 2,582 61,850 61,900 2,751 2,584 61,900 61,950 2,753 2,586 61,950 62,000 2,755 2,589 62,000 62,050 2,758 2,591 62,050 62,100 2,760 2,594 62,100 62,150 2,762 2,596 62,150 62,200 2,765 2,598 62,200 62,250 2,767 2,601 62,250 62,300 2,770 2,603 62,300 62,350 2,772 2,605 62,350 62,400 2,774 2,608 62,400 62,450 2,777 2,610 62,450 62,500 2,779 2,613 62,500 62,550 2,781 2,615 62,550 62,600 2,784 2,617 62,600 62,650 2,786 2,620 62,650 62,700 2,789 2,622 62,700 62,750 2,791 2,624 62,750 62,800 2,793 2,627 62,800 62,850 2,796 2,629 62,850 62,900 2,798 2,632 62,900 62,950 2,800 2,634 62,950 63,000 2,803 2,636 63,000 63,050 2,805 2,639 63,050 63,100 2,808 2,641 63,100 63,150 2,810 2,643 63,150 63,200 2,812 2,646 63,200 63,250 2,815 2,648 63,250 63,300 2,817 2,651 63,300 63,350 2,819 2,653 63,350 63,400 2,822 2,655 63,400 63,450 2,824 2,658 63,450 63,500 2,827 2,660 63,500 63,550 2,829 2,662 63,550 63,600 2,831 2,665 63,600 63,650 2,834 2,667 63,650 63,700 2,836 2,670 63,700 63,750 2,838 2,672 63,750 63,800 2,841 2,674 63,800 63,850 2,843 2,677 63,850 63,900 2,846 2,679 63,900 63,950 2,848 2,681 63,950 64,000 2,850 2,684 64,000 64,050 2,853 2,686 64,050 64,100 2,855 2,689 64,100 64,150 2,857 2,691 64,150 64,200 2,860 2,693 64,200 64,250 2,862 2,696 64,250 64,300 2,865 2,698 64,300 64,350 2,867 2,700 64,350 64,400 2,869 2,703 64,400 64,450 2,872 2,705 64,450 64,500 2,874 2,708 64,500 64,550 2,876 2,710 64,550 64,600 2,879 2,712 64,600 64,650 2,881 2,715 64,650 64,700 2,884 2,717 64,700 64,750 2,886 2,719 64,750 64,800 2,888 2,722 64,800 64,850 2,891 2,724 64,850 64,900 2,893 2,727 64,900 64,950 2,895 2,729 64,950 65,000 2,898 2,731 65,000 65,050 2,900 2,734 65,050 65,100 2,903 2,736 65,100 65,150 2,905 2,738 65,150 65,200 2,907 2,741 65,200 65,250 2,910 2,743 65,250 65,300 2,912 2,746 65,300 65,350 2,914 2,748 65,350 65,400 2,917 2,750 65,400 65,450 2,919 2,753 65,450 65,500 2,922 2,755 65,500 65,550 2,924 2,757 65,550 65,600 2,926 2,760 65,600 65,650 2,929 2,762 65,650 65,700 2,931 2,765 65,700 65,750 2,933 2,767 65,750 65,800 2,936 2,769 65,800 65,850 2,938 2,772 65,850 65,900 2,941 2,774 65,900 65,950 2,943 2,776 65,950 66,000 2,945 2,779

2022 OKLAHOMA INCOME TAX TABLE $70,000 $71,000 $73,000 $74,000 $75,000 $76,000 $77,000 75,000 75,050 3,375 3,209 75,050 75,100 3,378 3,211 75,100 75,150 3,380 3,213 75,150 75,200 3,382 3,216 75,200 75,250 3,385 3,218 75,250 75,300 3,387 3,221 75,300 75,350 3,389 3,223 75,350 75,400 3,392 3,225 75,400 75,450 3,394 3,228 75,450 75,500 3,397 3,230 75,500 75,550 3,399 3,232 75,550 75,600 3,401 3,235 75,600 75,650 3,404 3,237 75,650 75,700 3,406 3,240 75,700 75,750 3,408 3,242 75,750 75,800 3,411 3,244 75,800 75,850 3,413 3,247 75,850 75,900 3,416 3,249 75,900 75,950 3,418 3,251 75,950 76,000 3,420 3,254 76,000 76,050 3,423 3,256 76,050 76,100 3,425 3,259 76,100 76,150 3,427 3,261 76,150 76,200 3,430 3,263 76,200 76,250 3,432 3,266 76,250 76,300 3,435 3,268 76,300 76,350 3,437 3,270 76,350 76,400 3,439 3,273 76,400 76,450 3,442 3,275 76,450 76,500 3,444 3,278 76,500 76,550 3,446 3,280 76,550 76,600 3,449 3,282 76,600 76,650 3,451 3,285 76,650 76,700 3,454 3,287 76,700 76,750 3,456 3,289 76,750 76,800 3,458 3,292 76,800 76,850 3,461 3,294 76,850 76,900 3,463 3,297 76,900 76,950 3,465 3,299 76,950 77,000 3,468 3,301 77,000 77,050 3,470 3,304 77,050 77,100 3,473 3,306 77,100 77,150 3,475 3,308 77,150 77,200 3,477 3,311 77,200 77,250 3,480 3,313 77,250 77,300 3,482 3,316 77,300 77,350 3,484 3,318 77,350 77,400 3,487 3,320 77,400 77,450 3,489 3,323 77,450 77,500 3,492 3,325 77,500 77,550 3,494 3,327 77,550 77,600 3,496 3,330 77,600 77,650 3,499 3,332 77,650 77,700 3,501 3,335 77,700 77,750 3,503 3,337 77,750 77,800 3,506 3,339 77,800 77,850 3,508 3,342 77,850 77,900 3,511 3,344 77,900 77,950 3,513 3,346 77,950 78,000 3,515 3,349 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 on OkTAP at tax.ok.gov 36 $69,000 $72,000 69,000 69,050 3,090 2,924 69,050 69,100 3,093 2,926 69,100 69,150 3,095 2,928 69,150 69,200 3,097 2,931 69,200 69,250 3,100 2,933 69,250 69,300 3,102 2,936 69,300 69,350 3,104 2,938 69,350 69,400 3,107 2,940 69,400 69,450 3,109 2,943 69,450 69,500 3,112 2,945 69,500 69,550 3,114 2,947 69,550 69,600 3,116 2,950 69,600 69,650 3,119 2,952 69,650 69,700 3,121 2,955 69,700 69,750 3,123 2,957 69,750 69,800 3,126 2,959 69,800 69,850 3,128 2,962 69,850 69,900 3,131 2,964 69,900 69,950 3,133 2,966 69,950 70,000 3,135 2,969 70,000 70,050 3,138 2,971 70,050 70,100 3,140 2,974 70,100 70,150 3,142 2,976 70,150 70,200 3,145 2,978 70,200 70,250 3,147 2,981 70,250 70,300 3,150 2,983 70,300 70,350 3,152 2,985 70,350 70,400 3,154 2,988 70,400 70,450 3,157 2,990 70,450 70,500 3,159 2,993 70,500 70,550 3,161 2,995 70,550 70,600 3,164 2,997 70,600 70,650 3,166 3,000 70,650 70,700 3,169 3,002 70,700 70,750 3,171 3,004 70,750 70,800 3,173 3,007 70,800 70,850 3,176 3,009 70,850 70,900 3,178 3,012 70,900 70,950 3,180 3,014 70,950 71,000 3,183 3,016 71,000 71,050 3,185 3,019 71,050 71,100 3,188 3,021 71,100 71,150 3,190 3,023 71,150 71,200 3,192 3,026 71,200 71,250 3,195 3,028 71,250 71,300 3,197 3,031 71,300 71,350 3,199 3,033 71,350 71,400 3,202 3,035 71,400 71,450 3,204 3,038 71,450 71,500 3,207 3,040 71,500 71,550 3,209 3,042 71,550 71,600 3,211 3,045 71,600 71,650 3,214 3,047 71,650 71,700 3,216 3,050 71,700 71,750 3,218 3,052 71,750 71,800 3,221 3,054 71,800 71,850 3,223 3,057 71,850 71,900 3,226 3,059 71,900 71,950 3,228 3,061 71,950 72,000 3,230 3,064 72,000 72,050 3,233 3,066 72,050 72,100 3,235 3,069 72,100 72,150 3,237 3,071 72,150 72,200 3,240 3,073 72,200 72,250 3,242 3,076 72,250 72,300 3,245 3,078 72,300 72,350 3,247 3,080 72,350 72,400 3,249 3,083 72,400 72,450 3,252 3,085 72,450 72,500 3,254 3,088 72,500 72,550 3,256 3,090 72,550 72,600 3,259 3,092 72,600 72,650 3,261 3,095 72,650 72,700 3,264 3,097 72,700 72,750 3,266 3,099 72,750 72,800 3,268 3,102 72,800 72,850 3,271 3,104 72,850 72,900 3,273 3,107 72,900 72,950 3,275 3,109 72,950 73,000 3,278 3,111 73,000 73,050 3,280 3,114 73,050 73,100 3,283 3,116 73,100 73,150 3,285 3,118 73,150 73,200 3,287 3,121 73,200 73,250 3,290 3,123 73,250 73,300 3,292 3,126 73,300 73,350 3,294 3,128 73,350 73,400 3,297 3,130 73,400 73,450 3,299 3,133 73,450 73,500 3,302 3,135 73,500 73,550 3,304 3,137 73,550 73,600 3,306 3,140 73,600 73,650 3,309 3,142 73,650 73,700 3,311 3,145 73,700 73,750 3,313 3,147 73,750 73,800 3,316 3,149 73,800 73,850 3,318 3,152 73,850 73,900 3,321 3,154 73,900 73,950 3,323 3,156 73,950 74,000 3,325 3,159 74,000 74,050 3,328 3,161 74,050 74,100 3,330 3,164 74,100 74,150 3,332 3,166 74,150 74,200 3,335 3,168 74,200 74,250 3,337 3,171 74,250 74,300 3,340 3,173 74,300 74,350 3,342 3,175 74,350 74,400 3,344 3,178 74,400 74,450 3,347 3,180 74,450 74,500 3,349 3,183 74,500 74,550 3,351 3,185 74,550 74,600 3,354 3,187 74,600 74,650 3,356 3,190 74,650 74,700 3,359 3,192 74,700 74,750 3,361 3,194 74,750 74,800 3,363 3,197 74,800 74,850 3,366 3,199 74,850 74,900 3,368 3,202 74,900 74,950 3,370 3,204 74,950 75,000 3,373 3,206

2022 OKLAHOMA INCOME TAX TABLE $79,000 $80,000 $82,000 $83,000 $85,000 $86,000 84,000 84,050 3,803 3,636 84,050 84,100 3,805 3,639 84,100 84,150 3,807 3,641 84,150 84,200 3,810 3,643 84,200 84,250 3,812 3,646 84,250 84,300 3,815 3,648 84,300 84,350 3,817 3,650 84,350 84,400 3,819 3,653 84,400 84,450 3,822 3,655 84,450 84,500 3,824 3,658 84,500 84,550 3,826 3,660 84,550 84,600 3,829 3,662 84,600 84,650 3,831 3,665 84,650 84,700 3,834 3,667 84,700 84,750 3,836 3,669 84,750 84,800 3,838 3,672 84,800 84,850 3,841 3,674 84,850 84,900 3,843 3,677 84,900 84,950 3,845 3,679 84,950 85,000 3,848 3,681 85,000 85,050 3,850 3,684 85,050 85,100 3,853 3,686 85,100 85,150 3,855 3,688 85,150 85,200 3,857 3,691 85,200 85,250 3,860 3,693 85,250 85,300 3,862 3,696 85,300 85,350 3,864 3,698 85,350 85,400 3,867 3,700 85,400 85,450 3,869 3,703 85,450 85,500 3,872 3,705 85,500 85,550 3,874 3,707 85,550 85,600 3,876 3,710 85,600 85,650 3,879 3,712 85,650 85,700 3,881 3,715 85,700 85,750 3,883 3,717 85,750 85,800 3,886 3,719 85,800 85,850 3,888 3,722 85,850 85,900 3,891 3,724 85,900 85,950 3,893 3,726 85,950 86,000 3,895 3,729 86,000 86,050 3,898 3,731 86,050 86,100 3,900 3,734 86,100 86,150 3,902 3,736 86,150 86,200 3,905 3,738 86,200 86,250 3,907 3,741 86,250 86,300 3,910 3,743 86,300 86,350 3,912 3,745 86,350 86,400 3,914 3,748 86,400 86,450 3,917 3,750 86,450 86,500 3,919 3,753 86,500 86,550 3,921 3,755 86,550 86,600 3,924 3,757 86,600 86,650 3,926 3,760 86,650 86,700 3,929 3,762 86,700 86,750 3,931 3,764 86,750 86,800 3,933 3,767 86,800 86,850 3,936 3,769 86,850 86,900 3,938 3,772 86,900 86,950 3,940 3,774 86,950 87,000 3,943 3,776 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 on OkTAP at tax.ok.gov 37 $78,000 $81,000 $84,000 78,000 78,050 3,518 3,351 78,050 78,100 3,520 3,354 78,100 78,150 3,522 3,356 78,150 78,200 3,525 3,358 78,200 78,250 3,527 3,361 78,250 78,300 3,530 3,363 78,300 78,350 3,532 3,365 78,350 78,400 3,534 3,368 78,400 78,450 3,537 3,370 78,450 78,500 3,539 3,373 78,500 78,550 3,541 3,375 78,550 78,600 3,544 3,377 78,600 78,650 3,546 3,380 78,650 78,700 3,549 3,382 78,700 78,750 3,551 3,384 78,750 78,800 3,553 3,387 78,800 78,850 3,556 3,389 78,850 78,900 3,558 3,392 78,900 78,950 3,560 3,394 78,950 79,000 3,563 3,396 79,000 79,050 3,565 3,399 79,050 79,100 3,568 3,401 79,100 79,150 3,570 3,403 79,150 79,200 3,572 3,406 79,200 79,250 3,575 3,408 79,250 79,300 3,577 3,411 79,300 79,350 3,579 3,413 79,350 79,400 3,582 3,415 79,400 79,450 3,584 3,418 79,450 79,500 3,587 3,420 79,500 79,550 3,589 3,422 79,550 79,600 3,591 3,425 79,600 79,650 3,594 3,427 79,650 79,700 3,596 3,430 79,700 79,750 3,598 3,432 79,750 79,800 3,601 3,434 79,800 79,850 3,603 3,437 79,850 79,900 3,606 3,439 79,900 79,950 3,608 3,441 79,950 80,000 3,610 3,444 80,000 80,050 3,613 3,446 80,050 80,100 3,615 3,449 80,100 80,150 3,617 3,451 80,150 80,200 3,620 3,453 80,200 80,250 3,622 3,456 80,250 80,300 3,625 3,458 80,300 80,350 3,627 3,460 80,350 80,400 3,629 3,463 80,400 80,450 3,632 3,465 80,450 80,500 3,634 3,468 80,500 80,550 3,636 3,470 80,550 80,600 3,639 3,472 80,600 80,650 3,641 3,475 80,650 80,700 3,644 3,477 80,700 80,750 3,646 3,479 80,750 80,800 3,648 3,482 80,800 80,850 3,651 3,484 80,850 80,900 3,653 3,487 80,900 80,950 3,655 3,489 80,950 81,000 3,658 3,491 81,000 81,050 3,660 3,494 81,050 81,100 3,663 3,496 81,100 81,150 3,665 3,498 81,150 81,200 3,667 3,501 81,200 81,250 3,670 3,503 81,250 81,300 3,672 3,506 81,300 81,350 3,674 3,508 81,350 81,400 3,677 3,510 81,400 81,450 3,679 3,513 81,450 81,500 3,682 3,515 81,500 81,550 3,684 3,517 81,550 81,600 3,686 3,520 81,600 81,650 3,689 3,522 81,650 81,700 3,691 3,525 81,700 81,750 3,693 3,527 81,750 81,800 3,696 3,529 81,800 81,850 3,698 3,532 81,850 81,900 3,701 3,534 81,900 81,950 3,703 3,536 81,950 82,000 3,705 3,539 82,000 82,050 3,708 3,541 82,050 82,100 3,710 3,544 82,100 82,150 3,712 3,546 82,150 82,200 3,715 3,548 82,200 82,250 3,717 3,551 82,250 82,300 3,720 3,553 82,300 82,350 3,722 3,555 82,350 82,400 3,724 3,558 82,400 82,450 3,727 3,560 82,450 82,500 3,729 3,563 82,500 82,550 3,731 3,565 82,550 82,600 3,734 3,567 82,600 82,650 3,736 3,570 82,650 82,700 3,739 3,572 82,700 82,750 3,741 3,574 82,750 82,800 3,743 3,577 82,800 82,850 3,746 3,579 82,850 82,900 3,748 3,582 82,900 82,950 3,750 3,584 82,950 83,000 3,753 3,586 83,000 83,050 3,755 3,589 83,050 83,100 3,758 3,591 83,100 83,150 3,760 3,593 83,150 83,200 3,762 3,596 83,200 83,250 3,765 3,598 83,250 83,300 3,767 3,601 83,300 83,350 3,769 3,603 83,350 83,400 3,772 3,605 83,400 83,450 3,774 3,608 83,450 83,500 3,777 3,610 83,500 83,550 3,779 3,612 83,550 83,600 3,781 3,615 83,600 83,650 3,784 3,617 83,650 83,700 3,786 3,620 83,700 83,750 3,788 3,622 83,750 83,800 3,791 3,624 83,800 83,850 3,793 3,627 83,850 83,900 3,796 3,629 83,900 83,950 3,798 3,631 83,950 84,000 3,800 3,634

2022 OKLAHOMA INCOME TAX TABLE $88,000 $89,000 $91,000 $92,000 $93,000 $94,000 $95,000 93,000 93,050 4,230 4,064 93,050 93,100 4,233 4,066 93,100 93,150 4,235 4,068 93,150 93,200 4,237 4,071 93,200 93,250 4,240 4,073 93,250 93,300 4,242 4,076 93,300 93,350 4,244 4,078 93,350 93,400 4,247 4,080 93,400 93,450 4,249 4,083 93,450 93,500 4,252 4,085 93,500 93,550 4,254 4,087 93,550 93,600 4,256 4,090 93,600 93,650 4,259 4,092 93,650 93,700 4,261 4,095 93,700 93,750 4,263 4,097 93,750 93,800 4,266 4,099 93,800 93,850 4,268 4,102 93,850 93,900 4,271 4,104 93,900 93,950 4,273 4,106 93,950 94,000 4,275 4,109 94,000 94,050 4,278 4,111 94,050 94,100 4,280 4,114 94,100 94,150 4,282 4,116 94,150 94,200 4,285 4,118 94,200 94,250 4,287 4,121 94,250 94,300 4,290 4,123 94,300 94,350 4,292 4,125 94,350 94,400 4,294 4,128 94,400 94,450 4,297 4,130 94,450 94,500 4,299 4,133 94,500 94,550 4,301 4,135 94,550 94,600 4,304 4,137 94,600 94,650 4,306 4,140 94,650 94,700 4,309 4,142 94,700 94,750 4,311 4,144 94,750 94,800 4,313 4,147 94,800 94,850 4,316 4,149 94,850 94,900 4,318 4,152 94,900 94,950 4,320 4,154 94,950 95,000 4,323 4,156 95,000 95,050 4,325 4,159 95,050 95,100 4,328 4,161 95,100 95,150 4,330 4,163 95,150 95,200 4,332 4,166 95,200 95,250 4,335 4,168 95,250 95,300 4,337 4,171 95,300 95,350 4,339 4,173 95,350 95,400 4,342 4,175 95,400 95,450 4,344 4,178 95,450 95,500 4,347 4,180 95,500 95,550 4,349 4,182 95,550 95,600 4,351 4,185 95,600 95,650 4,354 4,187 95,650 95,700 4,356 4,190 95,700 95,750 4,358 4,192 95,750 95,800 4,361 4,194 95,800 95,850 4,363 4,197 95,850 95,900 4,366 4,199 95,900 95,950 4,368 4,201 95,950 96,000 4,370 4,204 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 on OkTAP at tax.ok.gov 38 $87,000 $90,000 87,000 87,050 3,945 3,779 87,050 87,100 3,948 3,781 87,100 87,150 3,950 3,783 87,150 87,200 3,952 3,786 87,200 87,250 3,955 3,788 87,250 87,300 3,957 3,791 87,300 87,350 3,959 3,793 87,350 87,400 3,962 3,795 87,400 87,450 3,964 3,798 87,450 87,500 3,967 3,800 87,500 87,550 3,969 3,802 87,550 87,600 3,971 3,805 87,600 87,650 3,974 3,807 87,650 87,700 3,976 3,810 87,700 87,750 3,978 3,812 87,750 87,800 3,981 3,814 87,800 87,850 3,983 3,817 87,850 87,900 3,986 3,819 87,900 87,950 3,988 3,821 87,950 88,000 3,990 3,824 88,000 88,050 3,993 3,826 88,050 88,100 3,995 3,829 88,100 88,150 3,997 3,831 88,150 88,200 4,000 3,833 88,200 88,250 4,002 3,836 88,250 88,300 4,005 3,838 88,300 88,350 4,007 3,840 88,350 88,400 4,009 3,843 88,400 88,450 4,012 3,845 88,450 88,500 4,014 3,848 88,500 88,550 4,016 3,850 88,550 88,600 4,019 3,852 88,600 88,650 4,021 3,855 88,650 88,700 4,024 3,857 88,700 88,750 4,026 3,859 88,750 88,800 4,028 3,862 88,800 88,850 4,031 3,864 88,850 88,900 4,033 3,867 88,900 88,950 4,035 3,869 88,950 89,000 4,038 3,871 89,000 89,050 4,040 3,874 89,050 89,100 4,043 3,876 89,100 89,150 4,045 3,878 89,150 89,200 4,047 3,881 89,200 89,250 4,050 3,883 89,250 89,300 4,052 3,886 89,300 89,350 4,054 3,888 89,350 89,400 4,057 3,890 89,400 89,450 4,059 3,893 89,450 89,500 4,062 3,895 89,500 89,550 4,064 3,897 89,550 89,600 4,066 3,900 89,600 89,650 4,069 3,902 89,650 89,700 4,071 3,905 89,700 89,750 4,073 3,907 89,750 89,800 4,076 3,909 89,800 89,850 4,078 3,912 89,850 89,900 4,081 3,914 89,900 89,950 4,083 3,916 89,950 90,000 4,085 3,919 90,000 90,050 4,088 3,921 90,050 90,100 4,090 3,924 90,100 90,150 4,092 3,926 90,150 90,200 4,095 3,928 90,200 90,250 4,097 3,931 90,250 90,300 4,100 3,933 90,300 90,350 4,102 3,935 90,350 90,400 4,104 3,938 90,400 90,450 4,107 3,940 90,450 90,500 4,109 3,943 90,500 90,550 4,111 3,945 90,550 90,600 4,114 3,947 90,600 90,650 4,116 3,950 90,650 90,700 4,119 3,952 90,700 90,750 4,121 3,954 90,750 90,800 4,123 3,957 90,800 90,850 4,126 3,959 90,850 90,900 4,128 3,962 90,900 90,950 4,130 3,964 90,950 91,000 4,133 3,966 91,000 91,050 4,135 3,969 91,050 91,100 4,138 3,971 91,100 91,150 4,140 3,973 91,150 91,200 4,142 3,976 91,200 91,250 4,145 3,978 91,250 91,300 4,147 3,981 91,300 91,350 4,149 3,983 91,350 91,400 4,152 3,985 91,400 91,450 4,154 3,988 91,450 91,500 4,157 3,990 91,500 91,550 4,159 3,992 91,550 91,600 4,161 3,995 91,600 91,650 4,164 3,997 91,650 91,700 4,166 4,000 91,700 91,750 4,168 4,002 91,750 91,800 4,171 4,004 91,800 91,850 4,173 4,007 91,850 91,900 4,176 4,009 91,900 91,950 4,178 4,011 91,950 92,000 4,180 4,014 92,000 92,050 4,183 4,016 92,050 92,100 4,185 4,019 92,100 92,150 4,187 4,021 92,150 92,200 4,190 4,023 92,200 92,250 4,192 4,026 92,250 92,300 4,195 4,028 92,300 92,350 4,197 4,030 92,350 92,400 4,199 4,033 92,400 92,450 4,202 4,035 92,450 92,500 4,204 4,038 92,500 92,550 4,206 4,040 92,550 92,600 4,209 4,042 92,600 92,650 4,211 4,045 92,650 92,700 4,214 4,047 92,700 92,750 4,216 4,049 92,750 92,800 4,218 4,052 92,800 92,850 4,221 4,054 92,850 92,900 4,223 4,057 92,900 92,950 4,225 4,059 92,950 93,000 4,228 4,061

2022 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 0.0475

and enter here

5. Tax on

$100,000 4,562 6. Total Tax:

Add Line 4 to Line 5.

Enter total here.

This is your

Total Tax

= $4,562 plus 0.0475 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 0.0475

and enter here

5. Tax on

$100,000 4,395 6. Total Tax: Add Line 4 to Line 5.

Enter total here.

This is your Total Tax

= $4,395 plus 0.0475 over $100,000

99,000 99,050 4,515 4,349 99,050 99,100 4,518 4,351 99,100 99,150 4,520 4,353 99,150 99,200 4,522 4,356 99,200 99,250 4,525 4,358 99,250 99,300 4,527 4,361 99,300 99,350 4,529 4,363 99,350 99,400 4,532 4,365 99,400 99,450 4,534 4,368 99,450 99,500 4,537 4,370 99,500 99,550 4,539 4,372 99,550 99,600 4,541 4,375 99,600 99,650 4,544 4,377 99,650 99,700 4,546 4,380 99,700 99,750 4,548 4,382 99,750 99,800 4,551 4,384 99,800 99,850 4,553 4,387 99,850 99,900 4,556 4,389 99,900 99,950 4,558 4,391 99,950 100,000 4,560 4,394 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 4,373 4,206 96,050 96,100 4,375 4,209 96,100 96,150 4,377 4,211 96,150 96,200 4,380 4,213 96,200 96,250 4,382 4,216 96,250 96,300 4,385 4,218 96,300 96,350 4,387 4,220 96,350 96,400 4,389 4,223 96,400 96,450 4,392 4,225 96,450 96,500 4,394 4,228 96,500 96,550 4,396 4,230 96,550 96,600 4,399 4,232 96,600 96,650 4,401 4,235 96,650 96,700 4,404 4,237 96,700 96,750 4,406 4,239 96,750 96,800 4,408 4,242 96,800 96,850 4,411 4,244 96,850 96,900 4,413 4,247 96,900 96,950 4,415 4,249 96,950 97,000 4,418 4,251 97,000 97,050 4,420 4,254 97,050 97,100 4,423 4,256 97,100 97,150 4,425 4,258 97,150 97,200 4,427 4,261 97,200 97,250 4,430 4,263 97,250 97,300 4,432 4,266 97,300 97,350 4,434 4,268 97,350 97,400 4,437 4,270 97,400 97,450 4,439 4,273 97,450 97,500 4,442 4,275 97,500 97,550 4,444 4,277 97,550 97,600 4,446 4,280 97,600 97,650 4,449 4,282 97,650 97,700 4,451 4,285 97,700 97,750 4,453 4,287 97,750 97,800 4,456 4,289 97,800 97,850 4,458 4,292 97,850 97,900 4,461 4,294 97,900 97,950 4,463 4,296 97,950 98,000 4,465 4,299 98,000 98,050 4,468 4,301 98,050 98,100 4,470 4,304 98,100 98,150 4,472 4,306 98,150 98,200 4,475 4,308 98,200 98,250 4,477 4,311 98,250 98,300 4,480 4,313 98,300 98,350 4,482 4,315 98,350 98,400 4,484 4,318 98,400 98,450 4,487 4,320 98,450 98,500 4,489 4,323 98,500 98,550 4,491 4,325 98,550 98,600 4,494 4,327 98,600 98,650 4,496 4,330 98,650 98,700 4,499 4,332 98,700 98,750 4,501 4,334 98,750 98,800 4,503 4,337 98,800 98,850 4,506 4,339 98,850 98,900 4,508 4,342 98,900 98,950 4,510 4,344 98,950 99,000 4,513 4,346 $98,000

Fast, free, 24/7 online filing services on OkTAP at 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 on OkTAP at 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 on OkTAP at 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 Location Oklahoma City: 300 North Broadway Ave. Monday - Friday 7:30 a.m. - 4:30 p.m.

Fast, free, 24/7 online filing services on OkTAP at 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 2022 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

2022 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 OS 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 Credit for taxes paid to another state (provide Form 511TX)................................................................................... 16 17 Form 511CR - Other Credits Form. List 511CR line number claimed here:............................................... 17 18 Income Tax (line 14 minus lines 15-17) Do not enter less than zero........................................................................... 18

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 line 15. 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 PART THREE: TAX, CREDITS AND PAYMENTS 00 00 00 00 00 00 00 00 00 00 00 19 Use tax due on Internet, mail order, or other out-of-state purchases...................................................................... 19

(For use tax table, see page 14 of the Packet) If you certify that no use tax is due, place an ‘X’ here: 20 Balance (add lines 18 and 19)................................................................................................................................. 20 21 Oklahoma withholding (provide all W-2s, 1099s or other withholding statements)... 21 22 2022 estimated tax payments.............. (qualified farmer )..................... 22 23 2022 payment with extension........................................................................... 23 24 Low Income Property Tax Credit (provide Form 538-H)................................... 24 25 Sales Tax Relief Credit (provide Form 538-S).................................................. 25 26 Natural Disaster Tax Credit (provide Form 576)............................................... 26 27 Credit from Form 578....................................................................................... 27 28 Oklahoma earned income credit (see instructions).......................................... 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 21-29 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 continued

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. 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............................. 2022 Form 511 - Resident Income Tax Return - Page 3 00 00 00 00 00 00 PART FIVE: AMOUNT YOU OWE 38 If line 20 is more than line 32, subtract line 32 from line 20. 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 20, subtract line 20 from line 32. This is your overpayment.......................................... 33 34 Amount of line 33 to be applied to 2023 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 The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

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 2022 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......................................................................................................................................... 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 on pages 16-19. See instructions on pages 20-21. 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

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. 2022 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.

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 Schedule 511-C: Oklahoma Adjustments Schedule 511-D: Oklahoma Itemized Deductions See instructions on pages 21-24. See instructions on page 24. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 17,000 00

2022 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.

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. 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 •• Schedule 511-E: Deductions and Exemptions Schedule 511-F: Child Care/Child Tax Credit See instructions on pages 24-25. See instructions on page 25. •• 00 00 00 % 00 00 % 00 00 00 00 00

2022 Form 511 - Resident Income Tax Return - Page 7 Name(s) Shown on Form 511: Your Social Security Number: You are allowed a credit equal to 5% of the federal earned income credit calculated using the same requirements for calculating the earned income tax credit for federal income tax purposes in effect for the 2020 income tax year. 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. Schedule 511-G: Earned Income Credit See instructions on page 25. Note: Provide this page ONLY if you have an amount shown on a schedule.

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 28 of Form 511)........................................................... 4 •• 00 00 % 00 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 Schedule 511-H: Donations from Refund (Original Return Only) 00 00 00 00 00 00 00 00 00

2022 Form 511 - Resident Income Tax Return - Page 8 Note: Provide this page ONLY if you are filing an amended return. Your Social Security Number: Name(s) Shown on Form 511: 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

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

dependents................. D. Total exemptions claimed (add A-C)....... Instructions on page 3. 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 2022. 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 See “Total gross household income” definition on page 3 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 2 EXEMPTION INFORMATION QUALIFIED EXEMPTIONS... 538-S 4. Relationship YEARLY INCOME YOU MAY NOT ENTER NEGATIVE AMOUNTS. 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 Physical Address in 2022 (If different than shown in mailing address section): If died in 2022 or 2023, enter date of death: If died in 2022 or 2023, enter date of death: 00 00 00 00 00 00 00 00 Mailing Address (Number and street, including apartment number, or rural route) City State ZIP Taxpayer’s First Name Spouse’s First Name (If a Joint Return) Middle Initial Middle Initial Last Name Last Name Oklahoma resident for the entire year? yes no

2022 Form 538-S - Claim for Credit/Refund of Sales Tax - Page 2 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 Preparer’s Signature and Date PART 4: SALES TAX CREDIT COMPUTATION (For households with gross income below allowable limits, see steps 2 and 3 on page 3.) If you are filing a Form 511, carry the credit to Form 511, line 25. If the OTC may discuss this return with your tax preparer, place an ‘X’ here: Occupation Occupation 15 Total qualified exemptions claimed in Box D on page 1 x $40 (credit claimed)......... 15 DIRECT DEPOSIT OPTION: For those NOT filing a Form 511. See page 3 for Refund Information. Name(s) Shown on Form 538-S: Your Social Security Number: 9 Earned Income Credit (EIC) received in 2022....................................................................................... 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 YEARLY INCOME YOU MAY NOT ENTER NEGATIVE AMOUNTS. See “Total gross household income” definition on page 3 for examples of income. 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: Spouse’s Signature and Date If line 14 is over income limits shown in steps 2 and 3 on page 3, no credit is allowed. PART 3: GROSS INCOME: Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2022. 00 00 00 00 00 00 00

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 12/31/2022.

• 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 the Oklahoma Tax Commission 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 2022 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, 2022 to December 31, 2022. 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, 2022, 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. 2022 Form 538-S - Page 3