(form-511-eic)2024 Form 511-EIC, Oklahoma Earned Income Credit Worksheet#
(form-511-eic)(document-1)#
Tax Year 2024 Tax Year 2024 Tax Year 2023 Tax Year 2023 1 Enter the amount from IRS Form 1040 or 1040-SR, line 1z.......................................... 1 2 Enter any amount included on your IRS Form 1040 or 1040-SR, line 1z,
that is a Medicaid waiver payment you excluded from income.
If you choose to include this amount in earned income, enter “0”.................................. 2 3 Subtract line 2 from line 1.............................................................................................. 3 4 Enter all your nontaxable combat pay if you elect to include it in earned income.......... 4 5 Add lines 3 and 4. This is your earned income.......................................................... 5
Earned Income Credit Worksheet Name as shown on Form 511 or Form 511-NR: Social Security Number: State of Oklahoma FORM 511-EIC 2 0 2 4 00 00 00 00 00 00 00 00 00 00 General Information Effective for tax year 2022 and subsequent years, the Oklahoma Earned Income Credit (EIC) must be calculated using the same requirements for computing the EIC for federal income tax purposes in effect for the 2020 income tax year. The 2024 Oklahoma EIC is based on your earned income for either tax year 2023 or 2024. The Oklahoma EIC is refundable beginning with tax year 2022. Complete Form 511-EIC using the attached EIC Table and provide a copy of Form 511-EIC with your income tax return. Note: If you did not have an Oklahoma filing requirement for the prior tax year, attach a complete copy of your federal return or do not use the prior year income for comparison. Complete lines 6-13 if you were self-employed at any time during the applicable tax year, if you are filing IRS Schedule SE (Form 1040) because you were a member of the clergy or you had church employee income, or if you are filing IRS Schedule C (Form 1040) as a statutory employee. 6 Enter the amount from IRS Schedule SE, Part 1, line 3................................................ 6 7 Enter any amount from IRS Schedule SE, Part 1 line 4b and line 5a............................ 7 8 Combine lines 6 and 7................................................................................................... 8 9 Enter the amount from IRS Schedule SE, Part 1, line 13.............................................. 9 10 Subtract line 9 from line 8.............................................................................................. 10 11 To the extent not already entered on line 6, enter any net farm profit or (loss) from
IRS Schedule F, line 34; and IRS Schedule K-1 (Form 1065), box 14, code A*............ 11 12 To the extent not already entered on line 6, enter any net profit or (loss) from
IRS Schedule C, line 31; and IRS Schedule K-1 (Form 1065), box 14, Code A
(other than farming)*...................................................................................................... 12 13 Combine lines 11 and 12................................................................................................ 13 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
Name as shown on Form 511 or Form 511-NR: Social Security Number: 2024 Form 511-EIC Page 2 Oklahoma Earned Income Credit Worksheet Tax Year 2024 Tax Year 2023 14 Enter the amount from IRS Schedule C, line 1,
that you are filing as a statutory employee..................................................................... 14 15 Combine lines 5, 10, 13 and 14. This is your total earned income............................ 15
If you have:
• No qualifying children, is the amount on line 15 less than $15,820
($21,710 if married filing jointly)?
• One qualifying child, is the amount on line 15 less than $41,756
($47,646 if married filing jointly)?
• Two qualifying children, is the amount on line 15 less than $47,440
($53,330 if married filing jointly)?
• Three qualifying children, is the amount on line 15 less than $50,954
($56,844 if married filing jointly)?........................................................................ YES NO YES NO
If YES, continue on line 16.
If NO, you can’t take the credit. 16 Look up the amount on line 15 in the EIC Table and enter the credit here.................... 16 17 Enter the amount from IRS Form 1040 or 1040-SR, line 11.......................................... 17 18 Are the amounts on lines 15 and 17 the same?............................................................. YES NO YES NO
If YES, skip line 19; enter the amount from line 16 on line 20.
If NO, go to line 19. 19 If you have:
• No qualifying children, is the amount on line 17 less than $8,800
($14,700 if married filing jointly)?
• One or more qualifying children, is the amount on line 17 less than $19,350
($25,250 if married filing jointly)?........................................................................ YES NO YES NO
If YES, leave line 19 blank and enter the amount from line 16 on line 20.
If NO, look up the amount on line 17 in the EIC Table and enter the credit here.... 19
Enter the smaller amount of lines 16 or 19 on line 20. 20 Enter the larger amount of this line on Form 511, Schedule 511-G, line 1 or on
Form 511-NR, Schedule 511-NR-F, line 1..................................................................... 20
00 00 00 00 00 00 00 00 00 00 00 00 Tax Year 2023 Tax Year 2024 Tax Year 2023 Tax Year 2024 Tax Year 2023 Tax Year 2024
2020 Earned Income Credit (EIC) Table - Page 1 (Note: This is not a tax table.) 1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount your were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and the number of children you have is – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is – And your filing status is – At least But less than Your credit is – 0 1 2 3 2,400 2,450 186 825 970 1,091 2,450 2,500 189 842 990 1,114
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
2020 Earned Income Credit (EIC) Table - Page 2 (Note: This is not a tax table.) If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is –
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139
7,000 7,050 538 2,389 2,810 3,161 538 2,389 2,810 3,161
7,050 7,100 538 2,406 2,830 3,184 538 2,406 2,830 3,184
7,100 7,150 538 2,423 2,850 3,206 538 2,423 2,850 3,206
7,150 7,200 538 2,440 2,870 3,229 538 2,440 2,870 3,229
7,200 7,250 538 2,457 2,890 3,251 538 2,457 2,890 3,251
7,250 7,300 538 2,474 2,910 3,274 538 2,474 2,910 3,274
7,300 7,350 538 2,491 2,930 3,296 538 2,491 2,930 3,296
7,350 7,400 538 2,508 2,950 3,319 538 2,508 2,950 3,319
7,400 7,450 538 2,525 2,970 3,341 538 2,525 2,970 3,341
7,450 7,500 538 2,542 2,990 3,364 538 2,542 2,990 3,364
7,500 7,550 538 2,559 3,010 3,386 538 2,559 3,010 3,386
7,550 7,600 538 2,576 3,030 3,409 538 2,576 3,030 3,409
7,600 7,650 538 2,593 3,050 3,431 538 2,593 3,050 3,431
7,650 7,700 538 2,610 3,070 3,454 538 2,610 3,070 3,454
7,700 7,750 538 2,627 3,090 3,476 538 2,627 3,090 3,476
7,750 7,800 538 2,644 3,110 3,499 538 2,644 3,110 3,499
7,800 7,850 538 2,661 3,130 3,521 538 2,661 3,130 3,521
7,850 7,900 538 2,678 3,150 3,544 538 2,678 3,150 3,544
7,900 7,950 538 2,695 3,170 3,566 538 2,695 3,170 3,566
7,950 8,000 538 2,712 3,190 3,589 538 2,712 3,190 3,589
8,000 8,050 538 2,729 3,210 3,611 538 2,729 3,210 3,611
8,050 8,100 538 2,746 3,230 3,634 538 2,746 3,230 3,634
8,100 8,150 538 2,763 3,250 3,656 538 2,763 3,250 3,656
8,150 8,200 538 2,780 3,270 3,679 538 2,780 3,270 3,679
8,200 8,250 538 2,797 3,290 3,701 538 2,797 3,290 3,701
8,250 8,300 538 2,814 3,310 3,724 538 2,814 3,310 3,724
8,300 8,350 538 2,831 3,330 3,746 538 2,831 3,330 3,746
8,350 8,400 538 2,848 3,350 3,769 538 2,848 3,350 3,769
8,400 8,450 538 2,865 3,370 3,791 538 2,865 3,370 3,791
8,450 8,500 538 2,882 3,390 3,814 538 2,882 3,390 3,814
8,500 8,550 538 2,899 3,410 3,836 538 2,899 3,410 3,836
8,550 8,600 538 2,916 3,430 3,859 538 2,916 3,430 3,859
8,600 8,650 538 2,933 3,450 3,881 538 2,933 3,450 3,881
8,650 8,700 538 2,950 3,470 3,904 538 2,950 3,470 3,904
8,700 8,750 538 2,967 3,490 3,926 538 2,967 3,490 3,926
8,750 8,800 538 2,984 3,510 3,949 538 2,984 3,510 3,949
8,800 8,850 535 3,001 3,530 3,971 538 3,001 3,530 3,971
8,850 8,900 531 3,018 3,550 3,994 538 3,018 3,550 3,994
8,900 8,950 527 3,035 3,570 4,016 538 3,035 3,570 4,016
8,950 9,000 524 3,052 3,590 4,039 538 3,052 3,590 4,039
9,000 9,050 520 3,069 3,610 4,061 538 3,069 3,610 4,061
9,050 9,100 516 3,086 3,630 4,084 538 3,086 3,630 4,084
9,100 9,150 512 3,103 3,650 4,106 538 3,103 3,650 4,106
9,150 9,200 508 3,120 3,670 4,129 538 3,120 3,670 4,129
9,200 9,250 505 3,137 3,690 4,151 538 3,137 3,690 4,151
9,250 9,300 501 3,154 3,710 4,174 538 3,154 3,710 4,174
9,300 9,350 497 3,171 3,730 4,196 538 3,171 3,730 4,196
9,350 9,400 493 3,188 3,750 4,219 538 3,188 3,750 4,219
9,400 9,450 489 3,205 3,770 4,241 538 3,205 3,770 4,241
9,450 9,500 485 3,222 3,790 4,264 538 3,222 3,790 4,264
9,500 9,550 482 3,239 3,810 4,286 538 3,239 3,810 4,286
9,550 9,600 478 3,256 3,830 4,309 538 3,256 3,830 4,309
9,600 9,650 474 3,273 3,850 4,331 538 3,273 3,850 4,331
9,650 9,700 470 3,290 3,870 4,354 538 3,290 3,870 4,354
9,700 9,750 466 3,307 3,890 4,376 538 3,307 3,890 4,376
9,750 9,800 462 3,324 3,910 4,399 538 3,324 3,910 4,399
9,800 9,850 459 3,341 3,930 4,421 538 3,341 3,930 4,421
9,850 9,900 455 3,358 3,950 4,444 538 3,358 3,950 4,444
9,900 9,950 451 3,375 3,970 4,466 538 3,375 3,970 4,466
9,950 10,000 447 3,392 3,990 4,489 538 3,392 3,990 4,489
10,000 10,050 443 3,409 4,010 4,511 538 3,409 4,010 4,511
10,050 10,100 439 3,426 4,030 4,534 538 3,426 4,030 4,534
10,100 10,150 436 3,443 4,050 4,556 538 3,443 4,050 4,556
10,150 10,200 432 3,460 4,070 4,579 538 3,460 4,070 4,579
10,200 10,250 428 3,477 4,090 4,601 538 3,477 4,090 4,601
10,250 10,300 424 3,494 4,110 4,624 538 3,494 4,110 4,624
10,300 10,350 420 3,511 4,130 4,646 538 3,511 4,130 4,646
10,350 10,400 417 3,528 4,150 4,669 538 3,528 4,150 4,669
10,400 10,450 413 3,545 4,170 4,691 538 3,545 4,170 4,691
10,450 10,500 409 3,562 4,190 4,714 538 3,562 4,190 4,714
10,500 10,550 405 3,584 4,210 4,736 538 3,584 4,210 4,736
10,550 10,600 401 3,584 4,230 4,759 538 3,584 4,230 4,759
10,600 10,650 397 3,584 4,250 4,781 538 3,584 4,250 4,781
10,650 10,700 394 3,584 4,270 4,804 538 3,584 4,270 4,804
10,700 10,750 390 3,584 4,290 4,826 538 3,584 4,290 4,826
10,750 10,800 386 3,584 4,310 4,849 538 3,584 4,310 4,849
10,800 10,850 382 3,584 4,330 4,871 538 3,584 4,330 4,871
10,850 10,900 378 3,584 4,350 4,894 538 3,584 4,350 4,894
10,900 10,950 374 3,584 4,370 4,916 538 3,584 4,370 4,916
10,950 11,000 371 3,584 4,390 4,939 538 3,584 4,390 4,939
11,000 11,050 367 3,584 4,410 4,961 538 3,584 4,410 4,961
11,050 11,100 363 3,584 4,430 4,984 538 3,584 4,430 4,984
11,100 11,150 359 3,584 4,450 5,006 538 3,584 4,450 5,006
11,150 11,200 355 3,584 4,470 5,029 538 3,584 4,470 5,029
11,200 11,250 352 3,584 4,490 5,051 538 3,584 4,490 5,051
11,250 11,300 348 3,584 4,510 5,074 538 3,584 4,510 5,074
11,300 11,350 344 3,584 4,530 5,096 538 3,584 4,530 5,096
11,350 11,400 340 3,584 4,550 5,119 538 3,584 4,550 5,119
11,400 11,450 336 3,584 4,570 5,141 538 3,584 4,570 5,141
11,450 11,500 332 3,584 4,590 5,164 538 3,584 4,590 5,164
11,500 11,550 329 3,584 4,610 5,186 538 3,584 4,610 5,186
11,550 11,600 325 3,584 4,630 5,209 538 3,584 4,630 5,209
11,600 11,650 321 3,584 4,650 5,231 538 3,584 4,650 5,231
11,650 11,700 317 3,584 4,670 5,254 538 3,584 4,670 5,254
11,700 11,750 313 3,584 4,690 5,276 538 3,584 4,690 5,276
11,750 11,800 309 3,584 4,710 5,299 538 3,584 4,710 5,299
11,800 11,850 306 3,584 4,730 5,321 538 3,584 4,730 5,321
11,850 11,900 302 3,584 4,750 5,344 538 3,584 4,750 5,344
11,900 11,950 298 3,584 4,770 5,366 538 3,584 4,770 5,366
11,950 12,000 294 3,584 4,790 5,389 538 3,584 4,790 5,389
12,000 12,050 290 3,584 4,810 5,411 538 3,584 4,810 5,411
12,050 12,100 286 3,584 4,830 5,434 538 3,584 4,830 5,434
12,100 12,150 283 3,584 4,850 5,456 538 3,584 4,850 5,456
12,150 12,200 279 3,584 4,870 5,479 538 3,584 4,870 5,479
12,200 12,250 275 3,584 4,890 5,501 538 3,584 4,890 5,501
12,250 12,300 271 3,584 4,910 5,524 538 3,584 4,910 5,524
12,300 12,350 267 3,584 4,930 5,546 538 3,584 4,930 5,546
12,350 12,400 264 3,584 4,950 5,569 538 3,584 4,950 5,569
12,400 12,450 260 3,584 4,970 5,591 538 3,584 4,970 5,591
12,450 12,500 256 3,584 4,990 5,614 538 3,584 4,990 5,614
12,500 12,550 252 3,584 5,010 5,636 538 3,584 5,010 5,636
12,550 12,600 248 3,584 5,030 5,659 538 3,584 5,030 5,659
12,600 12,650 244 3,584 5,050 5,681 538 3,584 5,050 5,681
12,650 12,700 241 3,584 5,070 5,704 538 3,584 5,070 5,704
12,700 12,750 237 3,584 5,090 5,726 538 3,584 5,090 5,726
12,750 12,800 233 3,584 5,110 5,749 538 3,584 5,110 5,749
12,800 12,850 229 3,584 5,130 5,771 538 3,584 5,130 5,771
12,850 12,900 225 3,584 5,150 5,794 538 3,584 5,150 5,794
12,900 12,950 221 3,584 5,170 5,816 538 3,584 5,170 5,816
12,950 13,000 218 3,584 5,190 5,839 538 3,584 5,190 5,839
13,000 13,050 214 3,584 5,210 5,861 538 3,584 5,210 5,861
13,050 13,100 210 3,584 5,230 5,884 538 3,584 5,230 5,884
13,100 13,150 206 3,584 5,250 5,906 538 3,584 5,250 5,906
13,150 13,200 202 3,584 5,270 5,929 538 3,584 5,270 5,929
13,200 13,250 199 3,584 5,290 5,951 538 3,584 5,290 5,951
13,250 13,300 195 3,584 5,310 5,974 538 3,584 5,310 5,974
13,300 13,350 191 3,584 5,330 5,996 538 3,584 5,330 5,996
13,350 13,400 187 3,584 5,350 6,019 538 3,584 5,350 6,019
13,400 13,450 183 3,584 5,370 6,041 538 3,584 5,370 6,041
13,450 13,500 179 3,584 5,390 6,064 538 3,584 5,390 6,064
13,500 13,550 176 3,584 5,410 6,086 538 3,584 5,410 6,086
13,550 13,600 172 3,584 5,430 6,109 538 3,584 5,430 6,109
13,600 13,650 168 3,584 5,450 6,131 538 3,584 5,450 6,131
13,650 13,700 164 3,584 5,470 6,154 538 3,584 5,470 6,154
13,700 13,750 160 3,584 5,490 6,176 538 3,584 5,490 6,176
13,750 13,800 156 3,584 5,510 6,199 538 3,584 5,510 6,199
13,800 13,850 153 3,584 5,530 6,221 538 3,584 5,530 6,221
13,850 13,900 149 3,584 5,550 6,244 538 3,584 5,550 6,244
13,900 13,950 145 3,584 5,570 6,266 538 3,584 5,570 6,266
13,950 14,000 141 3,584 5,590 6,289 538 3,584 5,590 6,289
14,000 14,050 137 3,584 5,610 6,311 538 3,584 5,610 6,311
14,050 14,100 133 3,584 5,630 6,334 538 3,584 5,630 6,334
14,100 14,150 130 3,584 5,650 6,356 538 3,584 5,650 6,356
14,150 14,200 126 3,584 5,670 6,379 538 3,584 5,670 6,379
14,200 14,250 122 3,584 5,690 6,401 538 3,584 5,690 6,401
14,250 14,300 118 3,584 5,710 6,424 538 3,584 5,710 6,424
14,300 14,350 114 3,584 5,730 6,446 538 3,584 5,730 6,446
14,350 14,400 111 3,584 5,750 6,469 538 3,584 5,750 6,469
* If the amount you are looking up from the worksheet is at least $15,800 but less than $15,820, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $15,820 or more, and you have no qualifying children, you can’t take the credit. If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is – 2020 Earned Income Credit (EIC) Table - Page 3 (Note: This is not a tax table.)
14,400 14,450 107 3,584 5,770 6,491 538 3,584 5,770 6,491
14,450 14,500 103 3,584 5,790 6,514 538 3,584 5,790 6,514
14,500 14,550 99 3,584 5,810 6,536 538 3,584 5,810 6,536
14,550 14,600 95 3,584 5,830 6,559 538 3,584 5,830 6,559
14,600 14,650 91 3,584 5,850 6,581 538 3,584 5,850 6,581
14,650 14,700 88 3,584 5,870 6,604 538 3,584 5,870 6,604
14,700 14,750 84 3,584 5,890 6,626 534 3,584 5,890 6,626
14,750 14,800 80 3,584 5,910 6,649 531 3,584 5,910 6,649
14,800 14,850 76 3,584 5,920 6,660 527 3,584 5,920 6,660
14,850 14,900 72 3,584 5,920 6,660 523 3,584 5,920 6,660
14,900 14,950 68 3,584 5,920 6,660 519 3,584 5,920 6,660
14,950 15,000 65 3,584 5,920 6,660 515 3,584 5,920 6,660
15,000 15,050 61 3,584 5,920 6,660 511 3,584 5,920 6,660
15,050 15,100 57 3,584 5,920 6,660 508 3,584 5,920 6,660
15,100 15,150 53 3,584 5,920 6,660 504 3,584 5,920 6,660
15,150 15,200 49 3,584 5,920 6,660 500 3,584 5,920 6,660
15,200 15,250 46 3,584 5,920 6,660 496 3,584 5,920 6,660
15,250 15,300 42 3,584 5,920 6,660 492 3,584 5,920 6,660
15,300 15,350 38 3,584 5,920 6,660 488 3,584 5,920 6,660
15,350 15,400 34 3,584 5,920 6,660 485 3,584 5,920 6,660
15,400 15,450 30 3,584 5,920 6,660 481 3,584 5,920 6,660
15,450 15,500 26 3,584 5,920 6,660 477 3,584 5,920 6,660
15,500 15,550 23 3,584 5,920 6,660 473 3,584 5,920 6,660
15,550 15,600 19 3,584 5,920 6,660 469 3,584 5,920 6,660
15,600 15,650 15 3,584 5,920 6,660 466 3,584 5,920 6,660
15,650 15,700 11 3,584 5,920 6,660 462 3,584 5,920 6,660
15,700 15,750 7 3,584 5,920 6,660 458 3,584 5,920 6,660
15,750 15,800 3 3,584 5,920 6,660 454 3,584 5,920 6,660
15,800 15,850 * 3,584 5,920 6,660 450 3,584 5,920 6,660
15,850 15,900 0 3,584 5,920 6,660 446 3,584 5,920 6,660
15,900 15,950 0 3,584 5,920 6,660 443 3,584 5,920 6,660
15,950 16,000 0 3,584 5,920 6,660 439 3,584 5,920 6,660
16,000 16,050 0 3,584 5,920 6,660 435 3,584 5,920 6,660
16,050 16,100 0 3,584 5,920 6,660 431 3,584 5,920 6,660
16,100 16,150 0 3,584 5,920 6,660 427 3,584 5,920 6,660
16,150 16,200 0 3,584 5,920 6,660 423 3,584 5,920 6,660
16,200 16,250 0 3,584 5,920 6,660 420 3,584 5,920 6,660
16,250 16,300 0 3,584 5,920 6,660 416 3,584 5,920 6,660
16,300 16,350 0 3,584 5,920 6,660 412 3,584 5,920 6,660
16,350 16,400 0 3,584 5,920 6,660 408 3,584 5,920 6,660
16,400 16,450 0 3,584 5,920 6,660 404 3,584 5,920 6,660
16,450 16,500 0 3,584 5,920 6,660 400 3,584 5,920 6,660
16,500 16,550 0 3,584 5,920 6,660 397 3,584 5,920 6,660
16,550 16,600 0 3,584 5,920 6,660 393 3,584 5,920 6,660
16,600 16,650 0 3,584 5,920 6,660 389 3,584 5,920 6,660
16,650 16,700 0 3,584 5,920 6,660 385 3,584 5,920 6,660
16,700 16,750 0 3,584 5,920 6,660 381 3,584 5,920 6,660
16,750 16,800 0 3,584 5,920 6,660 378 3,584 5,920 6,660
16,800 16,850 0 3,584 5,920 6,660 374 3,584 5,920 6,660
16,850 16,900 0 3,584 5,920 6,660 370 3,584 5,920 6,660
16,900 16,950 0 3,584 5,920 6,660 366 3,584 5,920 6,660
16,950 17,000 0 3,584 5,920 6,660 362 3,584 5,920 6,660
17,000 17,050 0 3,584 5,920 6,660 358 3,584 5,920 6,660
17,050 17,100 0 3,584 5,920 6,660 355 3,584 5,920 6,660
17,100 17,150 0 3,584 5,920 6,660 351 3,584 5,920 6,660
17,150 17,200 0 3,584 5,920 6,660 347 3,584 5,920 6,660
17,200 17,250 0 3,584 5,920 6,660 343 3,584 5,920 6,660
17,250 17,300 0 3,584 5,920 6,660 339 3,584 5,920 6,660
17,300 17,350 0 3,584 5,920 6,660 335 3,584 5,920 6,660
17,350 17,400 0 3,584 5,920 6,660 332 3,584 5,920 6,660
17,400 17,450 0 3,584 5,920 6,660 328 3,584 5,920 6,660
17,450 17,500 0 3,584 5,920 6,660 324 3,584 5,920 6,660
17,500 17,550 0 3,584 5,920 6,660 320 3,584 5,920 6,660
17,550 17,600 0 3,584 5,920 6,660 316 3,584 5,920 6,660
17,600 17,650 0 3,584 5,920 6,660 313 3,584 5,920 6,660
17,650 17,700 0 3,584 5,920 6,660 309 3,584 5,920 6,660
17,700 17,750 0 3,584 5,920 6,660 305 3,584 5,920 6,660
17,750 17,800 0 3,584 5,920 6,660 301 3,584 5,920 6,660
17,800 17,850 0 3,584 5,920 6,660 297 3,584 5,920 6,660
17,850 17,900 0 3,584 5,920 6,660 293 3,584 5,920 6,660
17,900 17,950 0 3,584 5,920 6,660 290 3,584 5,920 6,660
17,950 18,000 0 3,584 5,920 6,660 286 3,584 5,920 6,660
18,000 18,050 0 3,584 5,920 6,660 282 3,584 5,920 6,660
18,050 18,100 0 3,584 5,920 6,660 278 3,584 5,920 6,660
18,100 18,150 0 3,584 5,920 6,660 274 3,584 5,920 6,660
18,150 18,200 0 3,584 5,920 6,660 270 3,584 5,920 6,660
18,200 18,250 0 3,584 5,920 6,660 267 3,584 5,920 6,660
18,250 18,300 0 3,584 5,920 6,660 263 3,584 5,920 6,660
18,300 18,350 0 3,584 5,920 6,660 259 3,584 5,920 6,660
18,350 18,400 0 3,584 5,920 6,660 255 3,584 5,920 6,660
18,400 18,450 0 3,584 5,920 6,660 251 3,584 5,920 6,660
18,450 18,500 0 3,584 5,920 6,660 247 3,584 5,920 6,660
18,500 18,550 0 3,584 5,920 6,660 244 3,584 5,920 6,660
18,550 18,600 0 3,584 5,920 6,660 240 3,584 5,920 6,660
18,600 18,650 0 3,584 5,920 6,660 236 3,584 5,920 6,660
18,650 18,700 0 3,584 5,920 6,660 232 3,584 5,920 6,660
18,700 18,750 0 3,584 5,920 6,660 228 3,584 5,920 6,660
18,750 18,800 0 3,584 5,920 6,660 225 3,584 5,920 6,660
18,800 18,850 0 3,584 5,920 6,660 221 3,584 5,920 6,660
18,850 18,900 0 3,584 5,920 6,660 217 3,584 5,920 6,660
18,900 18,950 0 3,584 5,920 6,660 213 3,584 5,920 6,660
18,950 19,000 0 3,584 5,920 6,660 209 3,584 5,920 6,660
19,000 19,050 0 3,584 5,920 6,660 205 3,584 5,920 6,660
19,050 19,100 0 3,584 5,920 6,660 202 3,584 5,920 6,660
19,100 19,150 0 3,584 5,920 6,660 198 3,584 5,920 6,660
19,150 19,200 0 3,584 5,920 6,660 194 3,584 5,920 6,660
19,200 19,250 0 3,584 5,920 6,660 190 3,584 5,920 6,660
19,250 19,300 0 3,584 5,920 6,660 186 3,584 5,920 6,660
19,300 19,350 0 3,584 5,920 6,660 182 3,584 5,920 6,660
19,350 19,400 0 3,576 5,911 6,651 179 3,584 5,920 6,660
19,400 19,450 0 3,568 5,900 6,640 175 3,584 5,920 6,660
19,450 19,500 0 3,560 5,889 6,629 171 3,584 5,920 6,660
19,500 19,550 0 3,552 5,879 6,619 167 3,584 5,920 6,660
19,550 19,600 0 3,544 5,868 6,608 163 3,584 5,920 6,660
19,600 19,650 0 3,536 5,858 6,598 160 3,584 5,920 6,660
19,650 19,700 0 3,528 5,847 6,587 156 3,584 5,920 6,660
19,700 19,750 0 3,520 5,837 6,577 152 3,584 5,920 6,660
19,750 19,800 0 3,512 5,826 6,566 148 3,584 5,920 6,660
19,800 19,850 0 3,504 5,816 6,556 144 3,584 5,920 6,660
19,850 19,900 0 3,497 5,805 6,545 140 3,584 5,920 6,660
19,900 19,950 0 3,489 5,795 6,535 137 3,584 5,920 6,660
19,950 20,000 0 3,481 5,784 6,524 133 3,584 5,920 6,660
20,000 20,050 0 3,473 5,774 6,514 129 3,584 5,920 6,660
20,050 20,100 0 3,465 5,763 6,503 125 3,584 5,920 6,660
20,100 20,150 0 3,457 5,753 6,493 121 3,584 5,920 6,660
20,150 20,200 0 3,449 5,742 6,482 117 3,584 5,920 6,660
20,200 20,250 0 3,441 5,732 6,472 114 3,584 5,920 6,660
20,250 20,300 0 3,433 5,721 6,461 110 3,584 5,920 6,660
20,300 20,350 0 3,425 5,710 6,450 106 3,584 5,920 6,660
20,350 20,400 0 3,417 5,700 6,440 102 3,584 5,920 6,660
20,400 20,450 0 3,409 5,689 6,429 98 3,584 5,920 6,660
20,450 20,500 0 3,401 5,679 6,419 94 3,584 5,920 6,660
20,500 20,550 0 3,393 5,668 6,408 91 3,584 5,920 6,660
20,550 20,600 0 3,385 5,658 6,398 87 3,584 5,920 6,660
20,600 20,650 0 3,377 5,647 6,387 83 3,584 5,920 6,660
20,650 20,700 0 3,369 5,637 6,377 79 3,584 5,920 6,660
20,700 20,750 0 3,361 5,626 6,366 75 3,584 5,920 6,660
20,750 20,800 0 3,353 5,616 6,356 72 3,584 5,920 6,660
20,800 20,850 0 3,345 5,605 6,345 68 3,584 5,920 6,660
20,850 20,900 0 3,337 5,595 6,335 64 3,584 5,920 6,660
20,900 20,950 0 3,329 5,584 6,324 60 3,584 5,920 6,660
20,950 21,000 0 3,321 5,574 6,314 56 3,584 5,920 6,660
21,000 21,050 0 3,313 5,563 6,303 52 3,584 5,920 6,660
21,050 21,100 0 3,305 5,553 6,293 49 3,584 5,920 6,660
21,100 21,150 0 3,297 5,542 6,282 45 3,584 5,920 6,660
21,150 21,200 0 3,289 5,531 6,271 41 3,584 5,920 6,660
21,200 21,250 0 3,281 5,521 6,261 37 3,584 5,920 6,660
21,250 21,300 0 3,273 5,510 6,250 33 3,584 5,920 6,660
21,300 21,350 0 3,265 5,500 6,240 29 3,584 5,920 6,660
21,350 21,400 0 3,257 5,489 6,229 26 3,584 5,920 6,660
21,400 21,450 0 3,249 5,479 6,219 22 3,584 5,920 6,660
21,450 21,500 0 3,241 5,468 6,208 18 3,584 5,920 6,660
21,500 21,550 0 3,233 5,458 6,198 14 3,584 5,920 6,660
21,550 21,600 0 3,225 5,447 6,187 10 3,584 5,920 6,660
* If the amount you are looking up from the worksheet is at least $21,700 but less than $21,710, and you have no qualifying children, your credit is $0. If the amount you are looking up from the worksheet is $21,710 or more, and you have no qualifying children, you can’t take the credit. 2020 Earned Income Credit (EIC) Table - Page 4 (Note: This is not a tax table.) If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is –
21,600 21,650 0 3,217 5,437 6,177 7 3,584 5,920 6,660
21,650 21,700 0 3,209 5,426 6,166 3 3,584 5,920 6,660
21,700 21,750 0 3,201 5,416 6,156 * 3,584 5,920 6,660
21,750 21,800 0 3,193 5,405 6,145 0 3,584 5,920 6,660
21,800 21,850 0 3,185 5,395 6,135 0 3,584 5,920 6,660
21,850 21,900 0 3,177 5,384 6,124 0 3,584 5,920 6,660
21,900 21,950 0 3,169 5,373 6,113 0 3,584 5,920 6,660
21,950 22,000 0 3,161 5,363 6,103 0 3,584 5,920 6,660
22,000 22,050 0 3,153 5,352 6,092 0 3,584 5,920 6,660
22,050 22,100 0 3,145 5,342 6,082 0 3,584 5,920 6,660
22,100 22,150 0 3,137 5,331 6,071 0 3,584 5,920 6,660
22,150 22,200 0 3,129 5,321 6,061 0 3,584 5,920 6,660
22,200 22,250 0 3,121 5,310 6,050 0 3,584 5,920 6,660
22,250 22,300 0 3,113 5,300 6,040 0 3,584 5,920 6,660
22,300 22,350 0 3,105 5,289 6,029 0 3,584 5,920 6,660
22,350 22,400 0 3,097 5,279 6,019 0 3,584 5,920 6,660
22,400 22,450 0 3,089 5,268 6,008 0 3,584 5,920 6,660
22,450 22,500 0 3,081 5,258 5,998 0 3,584 5,920 6,660
22,500 22,550 0 3,073 5,247 5,987 0 3,584 5,920 6,660
22,550 22,600 0 3,065 5,237 5,977 0 3,584 5,920 6,660
22,600 22,650 0 3,057 5,226 5,966 0 3,584 5,920 6,660
22,650 22,700 0 3,049 5,216 5,956 0 3,584 5,920 6,660
22,700 22,750 0 3,041 5,205 5,945 0 3,584 5,920 6,660
22,750 22,800 0 3,033 5,194 5,934 0 3,584 5,920 6,660
22,800 22,850 0 3,025 5,184 5,924 0 3,584 5,920 6,660
22,850 22,900 0 3,017 5,173 5,913 0 3,584 5,920 6,660
22,900 22,950 0 3,009 5,163 5,903 0 3,584 5,920 6,660
22,950 23,000 0 3,001 5,152 5,892 0 3,584 5,920 6,660
23,000 23,050 0 2,993 5,142 5,882 0 3,584 5,920 6,660
23,050 23,100 0 2,985 5,131 5,871 0 3,584 5,920 6,660
23,100 23,150 0 2,977 5,121 5,861 0 3,584 5,920 6,660
23,150 23,200 0 2,969 5,110 5,850 0 3,584 5,920 6,660
23,200 23,250 0 2,961 5,100 5,840 0 3,584 5,920 6,660
23,250 23,300 0 2,953 5,089 5,829 0 3,584 5,920 6,660
23,300 23,350 0 2,945 5,079 5,819 0 3,584 5,920 6,660
23,350 23,400 0 2,937 5,068 5,808 0 3,584 5,920 6,660
23,400 23,450 0 2,929 5,058 5,798 0 3,584 5,920 6,660
23,450 23,500 0 2,921 5,047 5,787 0 3,584 5,920 6,660
23,500 23,550 0 2,913 5,037 5,777 0 3,584 5,920 6,660
23,550 23,600 0 2,905 5,026 5,766 0 3,584 5,920 6,660
23,600 23,650 0 2,897 5,015 5,755 0 3,584 5,920 6,660
23,650 23,700 0 2,889 5,005 5,745 0 3,584 5,920 6,660
23,700 23,750 0 2,881 4,994 5,734 0 3,584 5,920 6,660
23,750 23,800 0 2,873 4,984 5,724 0 3,584 5,920 6,660
23,800 23,850 0 2,865 4,973 5,713 0 3,584 5,920 6,660
23,850 23,900 0 2,857 4,963 5,703 0 3,584 5,920 6,660
23,900 23,950 0 2,849 4,952 5,692 0 3,584 5,920 6,660
23,950 24,000 0 2,841 4,942 5,682 0 3,584 5,920 6,660
24,000 24,050 0 2,833 4,931 5,671 0 3,584 5,920 6,660
24,050 24,100 0 2,825 4,921 5,661 0 3,584 5,920 6,660
24,100 24,150 0 2,817 4,910 5,650 0 3,584 5,920 6,660
24,150 24,200 0 2,809 4,900 5,640 0 3,584 5,920 6,660
24,200 24,250 0 2,801 4,889 5,629 0 3,584 5,920 6,660
24,250 24,300 0 2,793 4,879 5,619 0 3,584 5,920 6,660
24,300 24,350 0 2,785 4,868 5,608 0 3,584 5,920 6,660
24,350 24,400 0 2,777 4,858 5,598 0 3,584 5,920 6,660
24,400 24,450 0 2,769 4,847 5,587 0 3,584 5,920 6,660
24,450 24,500 0 2,761 4,836 5,576 0 3,584 5,920 6,660
24,500 24,550 0 2,753 4,826 5,566 0 3,584 5,920 6,660
24,550 24,600 0 2,745 4,815 5,555 0 3,584 5,920 6,660
24,600 24,650 0 2,737 4,805 5,545 0 3,584 5,920 6,660
24,650 24,700 0 2,729 4,794 5,534 0 3,584 5,920 6,660
24,700 24,750 0 2,721 4,784 5,524 0 3,584 5,920 6,660
24,750 24,800 0 2,713 4,773 5,513 0 3,584 5,920 6,660
24,800 24,850 0 2,705 4,763 5,503 0 3,584 5,920 6,660
24,850 24,900 0 2,698 4,752 5,492 0 3,584 5,920 6,660
24,900 24,950 0 2,690 4,742 5,482 0 3,584 5,920 6,660
24,950 25,000 0 2,682 4,731 5,471 0 3,584 5,920 6,660
25,000 25,050 0 2,674 4,721 5,461 0 3,584 5,920 6,660
25,050 25,100 0 2,666 4,710 5,450 0 3,584 5,920 6,660
25,100 25,150 0 2,658 4,700 5,440 0 3,584 5,920 6,660
25,150 25,200 0 2,650 4,689 5,429 0 3,584 5,920 6,660
25,200 25,250 0 2,642 4,679 5,419 0 3,584 5,920 6,660
25,250 25,300 0 2,634 4,668 5,408 0 3,575 5,908 6,648
25,300 25,350 0 2,626 4,657 5,397 0 3,567 5,898 6,638
25,350 25,400 0 2,618 4,647 5,387 0 3,559 5,887 6,627
25,400 25,450 0 2,610 4,636 5,376 0 3,551 5,877 6,617
25,450 25,500 0 2,602 4,626 5,366 0 3,543 5,866 6,606
25,500 25,550 0 2,594 4,615 5,355 0 3,535 5,856 6,596
25,550 25,600 0 2,586 4,605 5,345 0 3,527 5,845 6,585
25,600 25,650 0 2,578 4,594 5,334 0 3,519 5,835 6,575
25,650 25,700 0 2,570 4,584 5,324 0 3,511 5,824 6,564
25,700 25,750 0 2,562 4,573 5,313 0 3,503 5,814 6,554
25,750 25,800 0 2,554 4,563 5,303 0 3,495 5,803 6,543
25,800 25,850 0 2,546 4,552 5,292 0 3,487 5,793 6,533
25,850 25,900 0 2,538 4,542 5,282 0 3,479 5,782 6,522
25,900 25,950 0 2,530 4,531 5,271 0 3,471 5,772 6,512
25,950 26,000 0 2,522 4,521 5,261 0 3,463 5,761 6,501
26,000 26,050 0 2,514 4,510 5,250 0 3,455 5,750 6,490
26,050 26,100 0 2,506 4,500 5,240 0 3,447 5,740 6,480
26,100 26,150 0 2,498 4,489 5,229 0 3,439 5,729 6,469
26,150 26,200 0 2,490 4,478 5,218 0 3,431 5,719 6,459
26,200 26,250 0 2,482 4,468 5,208 0 3,423 5,708 6,448
26,250 26,300 0 2,474 4,457 5,197 0 3,415 5,698 6,438
26,300 26,350 0 2,466 4,447 5,187 0 3,407 5,687 6,427
26,350 26,400 0 2,458 4,436 5,176 0 3,399 5,677 6,417
26,400 26,450 0 2,450 4,426 5,166 0 3,391 5,666 6,406
26,450 26,500 0 2,442 4,415 5,155 0 3,383 5,656 6,396
26,500 26,550 0 2,434 4,405 5,145 0 3,375 5,645 6,385
26,550 26,600 0 2,426 4,394 5,134 0 3,367 5,635 6,375
26,600 26,650 0 2,418 4,384 5,124 0 3,359 5,624 6,364
26,650 26,700 0 2,410 4,373 5,113 0 3,351 5,614 6,354
26,700 26,750 0 2,402 4,363 5,103 0 3,343 5,603 6,343
26,750 26,800 0 2,394 4,352 5,092 0 3,335 5,593 6,333
26,800 26,850 0 2,386 4,342 5,082 0 3,327 5,582 6,322
26,850 26,900 0 2,378 4,331 5,071 0 3,319 5,571 6,311
26,900 26,950 0 2,370 4,320 5,060 0 3,311 5,561 6,301
26,950 27,000 0 2,362 4,310 5,050 0 3,303 5,550 6,290
27,000 27,050 0 2,354 4,299 5,039 0 3,295 5,540 6,280
27,050 27,100 0 2,346 4,289 5,029 0 3,287 5,529 6,269
27,100 27,150 0 2,338 4,278 5,018 0 3,279 5,519 6,259
27,150 27,200 0 2,330 4,268 5,008 0 3,271 5,508 6,248
27,200 27,250 0 2,322 4,257 4,997 0 3,263 5,498 6,238
27,250 27,300 0 2,314 4,247 4,987 0 3,255 5,487 6,227
27,300 27,350 0 2,306 4,236 4,976 0 3,247 5,477 6,217
27,350 27,400 0 2,298 4,226 4,966 0 3,239 5,466 6,206
27,400 27,450 0 2,290 4,215 4,955 0 3,231 5,456 6,196
27,450 27,500 0 2,282 4,205 4,945 0 3,223 5,445 6,185
27,500 27,550 0 2,274 4,194 4,934 0 3,215 5,435 6,175
27,550 27,600 0 2,266 4,184 4,924 0 3,207 5,424 6,164
27,600 27,650 0 2,258 4,173 4,913 0 3,199 5,414 6,154
27,650 27,700 0 2,250 4,163 4,903 0 3,191 5,403 6,143
27,700 27,750 0 2,242 4,152 4,892 0 3,183 5,392 6,132
27,750 27,800 0 2,234 4,141 4,881 0 3,175 5,382 6,122
27,800 27,850 0 2,226 4,131 4,871 0 3,167 5,371 6,111
27,850 27,900 0 2,218 4,120 4,860 0 3,159 5,361 6,101
27,900 27,950 0 2,210 4,110 4,850 0 3,151 5,350 6,090
27,950 28,000 0 2,202 4,099 4,839 0 3,143 5,340 6,080
28,000 28,050 0 2,194 4,089 4,829 0 3,135 5,329 6,069
28,050 28,100 0 2,186 4,078 4,818 0 3,127 5,319 6,059
28,100 28,150 0 2,178 4,068 4,808 0 3,119 5,308 6,048
28,150 28,200 0 2,170 4,057 4,797 0 3,111 5,298 6,038
28,200 28,250 0 2,162 4,047 4,787 0 3,103 5,287 6,027
28,250 28,300 0 2,154 4,036 4,776 0 3,095 5,277 6,017
28,300 28,350 0 2,146 4,026 4,766 0 3,087 5,266 6,006
28,350 28,400 0 2,138 4,015 4,755 0 3,079 5,256 5,996
28,400 28,450 0 2,130 4,005 4,745 0 3,071 5,245 5,985
28,450 28,500 0 2,122 3,994 4,734 0 3,063 5,234 5,974
28,500 28,550 0 2,114 3,984 4,724 0 3,055 5,224 5,964
28,550 28,600 0 2,106 3,973 4,713 0 3,047 5,213 5,953
28,600 28,650 0 2,098 3,962 4,702 0 3,039 5,203 5,943
28,650 28,700 0 2,090 3,952 4,692 0 3,031 5,192 5,932
28,700 28,750 0 2,082 3,941 4,681 0 3,024 5,182 5,922
28,750 28,800 0 2,074 3,931 4,671 0 3,016 5,171 5,911
If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is – 2020 Earned Income Credit (EIC) Table - Page 5 (Note: This is not a tax table.)
28,800 28,850 0 2,066 3,920 4,660 0 3,008 5,161 5,901
28,850 28,900 0 2,058 3,910 4,650 0 3,000 5,150 5,890
28,900 28,950 0 2,050 3,899 4,639 0 2,992 5,140 5,880
28,950 29,000 0 2,042 3,889 4,629 0 2,984 5,129 5,869
29,000 29,050 0 2,034 3,878 4,618 0 2,976 5,119 5,859
29,050 29,100 0 2,026 3,868 4,608 0 2,968 5,108 5,848
29,100 29,150 0 2,018 3,857 4,597 0 2,960 5,098 5,838
29,150 29,200 0 2,010 3,847 4,587 0 2,952 5,087 5,827
29,200 29,250 0 2,002 3,836 4,576 0 2,944 5,077 5,817
29,250 29,300 0 1,994 3,826 4,566 0 2,936 5,066 5,806
29,300 29,350 0 1,986 3,815 4,555 0 2,928 5,055 5,795
29,350 29,400 0 1,978 3,805 4,545 0 2,920 5,045 5,785
29,400 29,450 0 1,970 3,794 4,534 0 2,912 5,034 5,774
29,450 29,500 0 1,962 3,783 4,523 0 2,904 5,024 5,764
29,500 29,550 0 1,954 3,773 4,513 0 2,896 5,013 5,753
29,550 29,600 0 1,946 3,762 4,502 0 2,888 5,003 5,743
29,600 29,650 0 1,938 3,752 4,492 0 2,880 4,992 5,732
29,650 29,700 0 1,930 3,741 4,481 0 2,872 4,982 5,722
29,700 29,750 0 1,922 3,731 4,471 0 2,864 4,971 5,711
29,750 29,800 0 1,914 3,720 4,460 0 2,856 4,961 5,701
29,800 29,850 0 1,906 3,710 4,450 0 2,848 4,950 5,690
29,850 29,900 0 1,899 3,699 4,439 0 2,840 4,940 5,680
29,900 29,950 0 1,891 3,689 4,429 0 2,832 4,929 5,669
29,950 30,000 0 1,883 3,678 4,418 0 2,824 4,919 5,659
30,000 30,050 0 1,875 3,668 4,408 0 2,816 4,908 5,648
30,050 30,100 0 1,867 3,657 4,397 0 2,808 4,898 5,638
30,100 30,150 0 1,859 3,647 4,387 0 2,800 4,887 5,627
30,150 30,200 0 1,851 3,636 4,376 0 2,792 4,876 5,616
30,200 30,250 0 1,843 3,626 4,366 0 2,784 4,866 5,606
30,250 30,300 0 1,835 3,615 4,355 0 2,776 4,855 5,595
30,300 30,350 0 1,827 3,604 4,344 0 2,768 4,845 5,585
30,350 30,400 0 1,819 3,594 4,334 0 2,760 4,834 5,574
30,400 30,450 0 1,811 3,583 4,323 0 2,752 4,824 5,564
30,450 30,500 0 1,803 3,573 4,313 0 2,744 4,813 5,553
30,500 30,550 0 1,795 3,562 4,302 0 2,736 4,803 5,543
30,550 30,600 0 1,787 3,552 4,292 0 2,728 4,792 5,532
30,600 30,650 0 1,779 3,541 4,281 0 2,720 4,782 5,522
30,650 30,700 0 1,771 3,531 4,271 0 2,712 4,771 5,511
30,700 30,750 0 1,763 3,520 4,260 0 2,704 4,761 5,501
30,750 30,800 0 1,755 3,510 4,250 0 2,696 4,750 5,490
30,800 30,850 0 1,747 3,499 4,239 0 2,688 4,740 5,480
30,850 30,900 0 1,739 3,489 4,229 0 2,680 4,729 5,469
30,900 30,950 0 1,731 3,478 4,218 0 2,672 4,719 5,459
30,950 31,000 0 1,723 3,468 4,208 0 2,664 4,708 5,448
31,000 31,050 0 1,715 3,457 4,197 0 2,656 4,697 5,437
31,050 31,100 0 1,707 3,447 4,187 0 2,648 4,687 5,427
31,100 31,150 0 1,699 3,436 4,176 0 2,640 4,676 5,416
31,150 31,200 0 1,691 3,425 4,165 0 2,632 4,666 5,406
31,200 31,250 0 1,683 3,415 4,155 0 2,624 4,655 5,395
31,250 31,300 0 1,675 3,404 4,144 0 2,616 4,645 5,385
31,300 31,350 0 1,667 3,394 4,134 0 2,608 4,634 5,374
31,350 31,400 0 1,659 3,383 4,123 0 2,600 4,624 5,364
31,400 31,450 0 1,651 3,373 4,113 0 2,592 4,613 5,353
31,450 31,500 0 1,643 3,362 4,102 0 2,584 4,603 5,343
31,500 31,550 0 1,635 3,352 4,092 0 2,576 4,592 5,332
31,550 31,600 0 1,627 3,341 4,081 0 2,568 4,582 5,322
31,600 31,650 0 1,619 3,331 4,071 0 2,560 4,571 5,311
31,650 31,700 0 1,611 3,320 4,060 0 2,552 4,561 5,301
31,700 31,750 0 1,603 3,310 4,050 0 2,544 4,550 5,290
31,750 31,800 0 1,595 3,299 4,039 0 2,536 4,540 5,280
31,800 31,850 0 1,587 3,289 4,029 0 2,528 4,529 5,269
31,850 31,900 0 1,579 3,278 4,018 0 2,520 4,518 5,258
31,900 31,950 0 1,571 3,267 4,007 0 2,512 4,508 5,248
31,950 32,000 0 1,563 3,257 3,997 0 2,504 4,497 5,237
32,000 32,050 0 1,555 3,246 3,986 0 2,496 4,487 5,227
32,050 32,100 0 1,547 3,236 3,976 0 2,488 4,476 5,216
32,100 32,150 0 1,539 3,225 3,965 0 2,480 4,466 5,206
32,150 32,200 0 1,531 3,215 3,955 0 2,472 4,455 5,195
32,200 32,250 0 1,523 3,204 3,944 0 2,464 4,445 5,185
32,250 32,300 0 1,515 3,194 3,934 0 2,456 4,434 5,174
32,300 32,350 0 1,507 3,183 3,923 0 2,448 4,424 5,164
32,350 32,400 0 1,499 3,173 3,913 0 2,440 4,413 5,153
32,400 32,450 0 1,491 3,162 3,902 0 2,432 4,403 5,143
32,450 32,500 0 1,483 3,152 3,892 0 2,424 4,392 5,132
32,500 32,550 0 1,475 3,141 3,881 0 2,416 4,382 5,122
32,550 32,600 0 1,467 3,131 3,871 0 2,408 4,371 5,111
32,600 32,650 0 1,459 3,120 3,860 0 2,400 4,361 5,101
32,650 32,700 0 1,451 3,110 3,850 0 2,392 4,350 5,090
32,700 32,750 0 1,443 3,099 3,839 0 2,384 4,339 5,079
32,750 32,800 0 1,435 3,088 3,828 0 2,376 4,329 5,069
32,800 32,850 0 1,427 3,078 3,818 0 2,368 4,318 5,058
32,850 32,900 0 1,419 3,067 3,807 0 2,360 4,308 5,048
32,900 32,950 0 1,411 3,057 3,797 0 2,352 4,297 5,037
32,950 33,000 0 1,403 3,046 3,786 0 2,344 4,287 5,027
33,000 33,050 0 1,395 3,036 3,776 0 2,336 4,276 5,016
33,050 33,100 0 1,387 3,025 3,765 0 2,328 4,266 5,006
33,100 33,150 0 1,379 3,015 3,755 0 2,320 4,255 4,995
33,150 33,200 0 1,371 3,004 3,744 0 2,312 4,245 4,985
33,200 33,250 0 1,363 2,994 3,734 0 2,304 4,234 4,974
33,250 33,300 0 1,355 2,983 3,723 0 2,296 4,224 4,964
33,300 33,350 0 1,347 2,973 3,713 0 2,288 4,213 4,953
33,350 33,400 0 1,339 2,962 3,702 0 2,280 4,203 4,943
33,400 33,450 0 1,331 2,952 3,692 0 2,272 4,192 4,932
33,450 33,500 0 1,323 2,941 3,681 0 2,264 4,181 4,921
33,500 33,550 0 1,315 2,931 3,671 0 2,256 4,171 4,911
33,550 33,600 0 1,307 2,920 3,660 0 2,248 4,160 4,900
33,600 33,650 0 1,299 2,909 3,649 0 2,240 4,150 4,890
33,650 33,700 0 1,291 2,899 3,639 0 2,232 4,139 4,879
33,700 33,750 0 1,283 2,888 3,628 0 2,225 4,129 4,869
33,750 33,800 0 1,275 2,878 3,618 0 2,217 4,118 4,858
33,800 33,850 0 1,267 2,867 3,607 0 2,209 4,108 4,848
33,850 33,900 0 1,259 2,857 3,597 0 2,201 4,097 4,837
33,900 33,950 0 1,251 2,846 3,586 0 2,193 4,087 4,827
33,950 34,000 0 1,243 2,836 3,576 0 2,185 4,076 4,816
34,000 34,050 0 1,235 2,825 3,565 0 2,177 4,066 4,806
34,050 34,100 0 1,227 2,815 3,555 0 2,169 4,055 4,795
34,100 34,150 0 1,219 2,804 3,544 0 2,161 4,045 4,785
34,150 34,200 0 1,211 2,794 3,534 0 2,153 4,034 4,774
34,200 34,250 0 1,203 2,783 3,523 0 2,145 4,024 4,764
34,250 34,300 0 1,195 2,773 3,513 0 2,137 4,013 4,753
34,300 34,350 0 1,187 2,762 3,502 0 2,129 4,002 4,742
34,350 34,400 0 1,179 2,752 3,492 0 2,121 3,992 4,732
34,400 34,450 0 1,171 2,741 3,481 0 2,113 3,981 4,721
34,450 34,500 0 1,163 2,730 3,470 0 2,105 3,971 4,711
34,500 34,550 0 1,155 2,720 3,460 0 2,097 3,960 4,700
34,550 34,600 0 1,147 2,709 3,449 0 2,089 3,950 4,690
34,600 34,650 0 1,139 2,699 3,439 0 2,081 3,939 4,679
34,650 34,700 0 1,131 2,688 3,428 0 2,073 3,929 4,669
34,700 34,750 0 1,123 2,678 3,418 0 2,065 3,918 4,658
34,750 34,800 0 1,115 2,667 3,407 0 2,057 3,908 4,648
34,800 34,850 0 1,107 2,657 3,397 0 2,049 3,897 4,637
34,850 34,900 0 1,100 2,646 3,386 0 2,041 3,887 4,627
34,900 34,950 0 1,092 2,636 3,376 0 2,033 3,876 4,616
34,950 35,000 0 1,084 2,625 3,365 0 2,025 3,866 4,606
35,000 35,050 0 1,076 2,615 3,355 0 2,017 3,855 4,595
35,050 35,100 0 1,068 2,604 3,344 0 2,009 3,845 4,585
35,100 35,150 0 1,060 2,594 3,334 0 2,001 3,834 4,574
35,150 35,200 0 1,052 2,583 3,323 0 1,993 3,823 4,563
35,200 35,250 0 1,044 2,573 3,313 0 1,985 3,813 4,553
35,250 35,300 0 1,036 2,562 3,302 0 1,977 3,802 4,542
35,300 35,350 0 1,028 2,551 3,291 0 1,969 3,792 4,532
35,350 35,400 0 1,020 2,541 3,281 0 1,961 3,781 4,521
35,400 35,450 0 1,012 2,530 3,270 0 1,953 3,771 4,511
35,450 35,500 0 1,004 2,520 3,260 0 1,945 3,760 4,500
35,500 35,550 0 996 2,509 3,249 0 1,937 3,750 4,490
35,550 35,600 0 988 2,499 3,239 0 1,929 3,739 4,479
35,600 35,650 0 980 2,488 3,228 0 1,921 3,729 4,469
35,650 35,700 0 972 2,478 3,218 0 1,913 3,718 4,458
35,700 35,750 0 964 2,467 3,207 0 1,905 3,708 4,448
35,750 35,800 0 956 2,457 3,197 0 1,897 3,697 4,437
35,800 35,850 0 948 2,446 3,186 0 1,889 3,687 4,427
35,850 35,900 0 940 2,436 3,176 0 1,881 3,676 4,416
35,900 35,950 0 932 2,425 3,165 0 1,873 3,666 4,406
35,950 36,000 0 924 2,415 3,155 0 1,865 3,655 4,395
36,000 36,050 0 916 2,404 3,144 0 1,857 3,644 4,384
36,050 36,100 0 908 2,394 3,134 0 1,849 3,634 4,374
36,100 36,150 0 900 2,383 3,123 0 1,841 3,623 4,363
36,150 36,200 0 892 2,372 3,112 0 1,833 3,613 4,353
36,200 36,250 0 884 2,362 3,102 0 1,825 3,602 4,342
36,250 36,300 0 876 2,351 3,091 0 1,817 3,592 4,332
36,300 36,350 0 868 2,341 3,081 0 1,809 3,581 4,321
36,350 36,400 0 860 2,330 3,070 0 1,801 3,571 4,311
36,400 36,450 0 852 2,320 3,060 0 1,793 3,560 4,300
36,450 36,500 0 844 2,309 3,049 0 1,785 3,550 4,290
36,500 36,550 0 836 2,299 3,039 0 1,777 3,539 4,279
36,550 36,600 0 828 2,288 3,028 0 1,769 3,529 4,269
36,600 36,650 0 820 2,278 3,018 0 1,761 3,518 4,258
36,650 36,700 0 812 2,267 3,007 0 1,753 3,508 4,248
36,700 36,750 0 804 2,257 2,997 0 1,745 3,497 4,237
36,750 36,800 0 796 2,246 2,986 0 1,737 3,487 4,227
* If the amount you are looking up from the worksheet is at least $41,750 but less than $41,756, and you have one qualifying child, your credit is $0. If the amount you are looking up from the worksheet is $41,756 or more, and you have one qualifying child, you can’t take the credit. 2020 Earned Income Credit (EIC) Table - Page 6 (Note: This is not a tax table.) If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is –
36,800 36,850 0 788 2,236 2,976 0 1,729 3,476 4,216
36,850 36,900 0 780 2,225 2,965 0 1,721 3,465 4,205
36,900 36,950 0 772 2,214 2,954 0 1,713 3,455 4,195
36,950 37,000 0 764 2,204 2,944 0 1,705 3,444 4,184
37,000 37,050 0 756 2,193 2,933 0 1,697 3,434 4,174
37,050 37,100 0 748 2,183 2,923 0 1,689 3,423 4,163
37,100 37,150 0 740 2,172 2,912 0 1,681 3,413 4,153
37,150 37,200 0 732 2,162 2,902 0 1,673 3,402 4,142
37,200 37,250 0 724 2,151 2,891 0 1,665 3,392 4,132
37,250 37,300 0 716 2,141 2,881 0 1,657 3,381 4,121
37,300 37,350 0 708 2,130 2,870 0 1,649 3,371 4,111
37,350 37,400 0 700 2,120 2,860 0 1,641 3,360 4,100
37,400 37,450 0 692 2,109 2,849 0 1,633 3,350 4,090
37,450 37,500 0 684 2,099 2,839 0 1,625 3,339 4,079
37,500 37,550 0 676 2,088 2,828 0 1,617 3,329 4,069
37,550 37,600 0 668 2,078 2,818 0 1,609 3,318 4,058
37,600 37,650 0 660 2,067 2,807 0 1,601 3,308 4,048
37,650 37,700 0 652 2,057 2,797 0 1,593 3,297 4,037
37,700 37,750 0 644 2,046 2,786 0 1,585 3,286 4,026
37,750 37,800 0 636 2,035 2,775 0 1,577 3,276 4,016
37,800 37,850 0 628 2,025 2,765 0 1,569 3,265 4,005
37,850 37,900 0 620 2,014 2,754 0 1,561 3,255 3,995
37,900 37,950 0 612 2,004 2,744 0 1,553 3,244 3,984
37,950 38,000 0 604 1,993 2,733 0 1,545 3,234 3,974
38,000 38,050 0 596 1,983 2,723 0 1,537 3,223 3,963
38,050 38,100 0 588 1,972 2,712 0 1,529 3,213 3,953
38,100 38,150 0 580 1,962 2,702 0 1,521 3,202 3,942
38,150 38,200 0 572 1,951 2,691 0 1,513 3,192 3,932
38,200 38,250 0 564 1,941 2,681 0 1,505 3,181 3,921
38,250 38,300 0 556 1,930 2,670 0 1,497 3,171 3,911
38,300 38,350 0 548 1,920 2,660 0 1,489 3,160 3,900
38,350 38,400 0 540 1,909 2,649 0 1,481 3,150 3,890
38,400 38,450 0 532 1,899 2,639 0 1,473 3,139 3,879
38,450 38,500 0 524 1,888 2,628 0 1,465 3,128 3,868
38,500 38,550 0 516 1,878 2,618 0 1,457 3,118 3,858
38,550 38,600 0 508 1,867 2,607 0 1,449 3,107 3,847
38,600 38,650 0 500 1,856 2,596 0 1,441 3,097 3,837
38,650 38,700 0 492 1,846 2,586 0 1,433 3,086 3,826
38,700 38,750 0 484 1,835 2,575 0 1,426 3,076 3,816
38,750 38,800 0 476 1,825 2,565 0 1,418 3,065 3,805
38,800 38,850 0 468 1,814 2,554 0 1,410 3,055 3,795
38,850 38,900 0 460 1,804 2,544 0 1,402 3,044 3,784
38,900 38,950 0 452 1,793 2,533 0 1,394 3,034 3,774
38,950 39,000 0 444 1,783 2,523 0 1,386 3,023 3,763
39,000 39,050 0 436 1,772 2,512 0 1,378 3,013 3,753
39,050 39,100 0 428 1,762 2,502 0 1,370 3,002 3,742
39,100 39,150 0 420 1,751 2,491 0 1,362 2,992 3,732
39,150 39,200 0 412 1,741 2,481 0 1,354 2,981 3,721
39,200 39,250 0 404 1,730 2,470 0 1,346 2,971 3,711
39,250 39,300 0 396 1,720 2,460 0 1,338 2,960 3,700
39,300 39,350 0 388 1,709 2,449 0 1,330 2,949 3,689
39,350 39,400 0 380 1,699 2,439 0 1,322 2,939 3,679
39,400 39,450 0 372 1,688 2,428 0 1,314 2,928 3,668
39,450 39,500 0 364 1,677 2,417 0 1,306 2,918 3,658
39,500 39,550 0 356 1,667 2,407 0 1,298 2,907 3,647
39,550 39,600 0 348 1,656 2,396 0 1,290 2,897 3,637
39,600 39,650 0 340 1,646 2,386 0 1,282 2,886 3,626
39,650 39,700 0 332 1,635 2,375 0 1,274 2,876 3,616
39,700 39,750 0 324 1,625 2,365 0 1,266 2,865 3,605
39,750 39,800 0 316 1,614 2,354 0 1,258 2,855 3,595
39,800 39,850 0 308 1,604 2,344 0 1,250 2,844 3,584
39,850 39,900 0 301 1,593 2,333 0 1,242 2,834 3,574
39,900 39,950 0 293 1,583 2,323 0 1,234 2,823 3,563
39,950 40,000 0 285 1,572 2,312 0 1,226 2,813 3,553
40,000 40,050 0 277 1,562 2,302 0 1,218 2,802 3,542
40,050 40,100 0 269 1,551 2,291 0 1,210 2,792 3,532
40,100 40,150 0 261 1,541 2,281 0 1,202 2,781 3,521
40,150 40,200 0 253 1,530 2,270 0 1,194 2,770 3,510
40,200 40,250 0 245 1,520 2,260 0 1,186 2,760 3,500
40,250 40,300 0 237 1,509 2,249 0 1,178 2,749 3,489
40,300 40,350 0 229 1,498 2,238 0 1,170 2,739 3,479
40,350 40,400 0 221 1,488 2,228 0 1,162 2,728 3,468
40,400 40,450 0 213 1,477 2,217 0 1,154 2,718 3,458
40,450 40,500 0 205 1,467 2,207 0 1,146 2,707 3,447
40,500 40,550 0 197 1,456 2,196 0 1,138 2,697 3,437
40,550 40,600 0 189 1,446 2,186 0 1,130 2,686 3,426
40,600 40,650 0 181 1,435 2,175 0 1,122 2,676 3,416
40,650 40,700 0 173 1,425 2,165 0 1,114 2,665 3,405
40,700 40,750 0 165 1,414 2,154 0 1,106 2,655 3,395
40,750 40,800 0 157 1,404 2,144 0 1,098 2,644 3,384
40,800 40,850 0 149 1,393 2,133 0 1,090 2,634 3,374
40,850 40,900 0 141 1,383 2,123 0 1,082 2,623 3,363
40,900 40,950 0 133 1,372 2,112 0 1,074 2,613 3,353
40,950 41,000 0 125 1,362 2,102 0 1,066 2,602 3,342
41,000 41,050 0 117 1,351 2,091 0 1,058 2,591 3,331
41,050 41,100 0 109 1,341 2,081 0 1,050 2,581 3,321
41,100 41,150 0 101 1,330 2,070 0 1,042 2,570 3,310
41,150 41,200 0 93 1,319 2,059 0 1,034 2,560 3,300
41,200 41,250 0 85 1,309 2,049 0 1,026 2,549 3,289
41,250 41,300 0 77 1,298 2,038 0 1,018 2,539 3,279
41,300 41,350 0 69 1,288 2,028 0 1,010 2,528 3,268
41,350 41,400 0 61 1,277 2,017 0 1,002 2,518 3,258
41,400 41,450 0 53 1,267 2,007 0 994 2,507 3,247
41,450 41,500 0 45 1,256 1,996 0 986 2,497 3,237
41,500 41,550 0 37 1,246 1,986 0 978 2,486 3,226
41,550 41,600 0 29 1,235 1,975 0 970 2,476 3,216
41,600 41,650 0 21 1,225 1,965 0 962 2,465 3,205
41,650 41,700 0 13 1,214 1,954 0 954 2,455 3,195
41,700 41,750 0 5 1,204 1,944 0 946 2,444 3,184
41,750 41,800 0 * 1,193 1,933 0 938 2,434 3,174
41,800 41,850 0 0 1,183 1,923 0 930 2,423 3,163
41,850 41,900 0 0 1,172 1,912 0 922 2,412 3,152
41,900 41,950 0 0 1,161 1,901 0 914 2,402 3,142
41,950 42,000 0 0 1,151 1,891 0 906 2,391 3,131
42,000 42,050 0 0 1,140 1,880 0 898 2,381 3,121
42,050 42,100 0 0 1,130 1,870 0 890 2,370 3,110
42,100 42,150 0 0 1,119 1,859 0 882 2,360 3,100
42,150 42,200 0 0 1,109 1,849 0 874 2,349 3,089
42,200 42,250 0 0 1,098 1,838 0 866 2,339 3,079
42,250 42,300 0 0 1,088 1,828 0 858 2,328 3,068
42,300 42,350 0 0 1,077 1,817 0 850 2,318 3,058
42,350 42,400 0 0 1,067 1,807 0 842 2,307 3,047
42,400 42,450 0 0 1,056 1,796 0 834 2,297 3,037
42,450 42,500 0 0 1,046 1,786 0 826 2,286 3,026
42,500 42,550 0 0 1,035 1,775 0 818 2,276 3,016
42,550 42,600 0 0 1,025 1,765 0 810 2,265 3,005
42,600 42,650 0 0 1,014 1,754 0 802 2,255 2,995
42,650 42,700 0 0 1,004 1,744 0 794 2,244 2,984
42,700 42,750 0 0 993 1,733 0 786 2,233 2,973
42,750 42,800 0 0 982 1,722 0 778 2,223 2,963
42,800 42,850 0 0 972 1,712 0 770 2,212 2,952
42,850 42,900 0 0 961 1,701 0 762 2,202 2,942
42,900 42,950 0 0 951 1,691 0 754 2,191 2,931
42,950 43,000 0 0 940 1,680 0 746 2,181 2,921
43,000 43,050 0 0 930 1,670 0 738 2,170 2,910
43,050 43,100 0 0 919 1,659 0 730 2,160 2,900
43,100 43,150 0 0 909 1,649 0 722 2,149 2,889
43,150 43,200 0 0 898 1,638 0 714 2,139 2,879
43,200 43,250 0 0 888 1,628 0 706 2,128 2,868
43,250 43,300 0 0 877 1,617 0 698 2,118 2,858
43,300 43,350 0 0 867 1,607 0 690 2,107 2,847
43,350 43,400 0 0 856 1,596 0 682 2,097 2,837
43,400 43,450 0 0 846 1,586 0 674 2,086 2,826
43,450 43,500 0 0 835 1,575 0 666 2,075 2,815
43,500 43,550 0 0 825 1,565 0 658 2,065 2,805
43,550 43,600 0 0 814 1,554 0 650 2,054 2,794
43,600 43,650 0 0 803 1,543 0 642 2,044 2,784
43,650 43,700 0 0 793 1,533 0 634 2,033 2,773
43,700 43,750 0 0 782 1,522 0 627 2,023 2,763
43,750 43,800 0 0 772 1,512 0 619 2,012 2,752
43,800 43,850 0 0 761 1,501 0 611 2,002 2,742
43,850 43,900 0 0 751 1,491 0 603 1,991 2,731
43,900 43,950 0 0 740 1,480 0 595 1,981 2,721
43,950 44,000 0 0 730 1,470 0 587 1,970 2,710
* If the amount you are looking up from the worksheet is at least $47,400 but less than $47,440, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $47,440 or more, and you have two qualifying children, you can’t take the credit. ** If the amount you are looking up from the worksheet is at least $47,600 but less than $47,646, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $47,646 or more, and you have one qualifying child, you can’t take the credit. *** If the amount you are looking up from the worksheet is at least $50,950 but less than $50,954, and you have three qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $50,954 or more, and you have three qualifying children, you can’t take the credit. 2020 Earned Income Credit (EIC) Table - Page 7 (Note: This is not a tax table.) If the amount you are looking up from the worksheet is – If the amount you are looking up from the worksheet is – At least At least But less than But less than Your credit is – Your credit is – Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – Single, head of household, or qualifying widow(er) and you have – 0 0 0 0 1 1 1 1 2 2 2 2 3 3 3 3 Married filing jointly and you have – Married filing jointly and you have – And your filing status is – And your filing status is –
44,000 44,050 0 0 719 1,459 0 579 1,960 2,700
44,050 44,100 0 0 709 1,449 0 571 1,949 2,689
44,100 44,150 0 0 698 1,438 0 563 1,939 2,679
44,150 44,200 0 0 688 1,428 0 555 1,928 2,668
44,200 44,250 0 0 677 1,417 0 547 1,918 2,658
44,250 44,300 0 0 667 1,407 0 539 1,907 2,647
44,300 44,350 0 0 656 1,396 0 531 1,896 2,636
44,350 44,400 0 0 646 1,386 0 523 1,886 2,626
44,400 44,450 0 0 635 1,375 0 515 1,875 2,615
44,450 44,500 0 0 624 1,364 0 507 1,865 2,605
44,500 44,550 0 0 614 1,354 0 499 1,854 2,594
44,550 44,600 0 0 603 1,343 0 491 1,844 2,584
44,600 44,650 0 0 593 1,333 0 483 1,833 2,573
44,650 44,700 0 0 582 1,322 0 475 1,823 2,563
44,700 44,750 0 0 572 1,312 0 467 1,812 2,552
44,750 44,800 0 0 561 1,301 0 459 1,802 2,542
44,800 44,850 0 0 551 1,291 0 451 1,791 2,531
44,850 44,900 0 0 540 1,280 0 443 1,781 2,521
44,900 44,950 0 0 530 1,270 0 435 1,770 2,510
44,950 45,000 0 0 519 1,259 0 427 1,760 2,500
45,000 45,050 0 0 509 1,249 0 419 1,749 2,489
45,050 45,100 0 0 498 1,238 0 411 1,739 2,479
45,100 45,150 0 0 488 1,228 0 403 1,728 2,468
45,150 45,200 0 0 477 1,217 0 395 1,717 2,457
45,200 45,250 0 0 467 1,207 0 387 1,707 2,447
45,250 45,300 0 0 456 1,196 0 379 1,696 2,436
45,300 45,350 0 0 445 1,185 0 371 1,686 2,426
45,350 45,400 0 0 435 1,175 0 363 1,675 2,415
45,400 45,450 0 0 424 1,164 0 355 1,665 2,405
45,450 45,500 0 0 414 1,154 0 347 1,654 2,394
45,500 45,550 0 0 403 1,143 0 339 1,644 2,384
45,550 45,600 0 0 393 1,133 0 331 1,633 2,373
45,600 45,650 0 0 382 1,122 0 323 1,623 2,363
45,650 45,700 0 0 372 1,112 0 315 1,612 2,352
45,700 45,750 0 0 361 1,101 0 307 1,602 2,342
45,750 45,800 0 0 351 1,091 0 299 1,591 2,331
45,800 45,850 0 0 340 1,080 0 291 1,581 2,321
45,850 45,900 0 0 330 1,070 0 283 1,570 2,310
45,900 45,950 0 0 319 1,059 0 275 1,560 2,300
45,950 46,000 0 0 309 1,049 0 267 1,549 2,289
46,000 46,050 0 0 298 1,038 0 259 1,538 2,278
46,050 46,100 0 0 288 1,028 0 251 1,528 2,268
46,100 46,150 0 0 277 1,017 0 243 1,517 2,257
46,150 46,200 0 0 266 1,006 0 235 1,507 2,247
46,200 46,250 0 0 256 996 0 227 1,496 2,236
46,250 46,300 0 0 245 985 0 219 1,486 2,226
46,300 46,350 0 0 235 975 0 211 1,475 2,215
46,350 46,400 0 0 224 964 0 203 1,465 2,205
46,400 46,450 0 0 214 954 0 195 1,454 2,194
46,450 46,500 0 0 203 943 0 187 1,444 2,184
46,500 46,550 0 0 193 933 0 179 1,433 2,173
46,550 46,600 0 0 182 922 0 171 1,423 2,163
46,600 46,650 0 0 172 912 0 163 1,412 2,152
46,650 46,700 0 0 161 901 0 155 1,402 2,142
46,700 46,750 0 0 151 891 0 147 1,391 2,131
46,750 46,800 0 0 140 880 0 139 1,381 2,121
46,800 46,850 0 0 130 870 0 131 1,370 2,110
46,850 46,900 0 0 119 859 0 123 1,359 2,099
46,900 46,950 0 0 108 848 0 115 1,349 2,089
46,950 47,000 0 0 98 838 0 107 1,338 2,078
47,000 47,050 0 0 87 827 0 99 1,328 2,068
47,050 47,100 0 0 77 817 0 91 1,317 2,057
47,100 47,150 0 0 66 806 0 83 1,307 2,047
47,150 47,200 0 0 56 796 0 75 1,296 2,036
47,200 47,250 0 0 45 785 0 67 1,286 2,026
47,250 47,300 0 0 35 775 0 59 1,275 2,015
47,300 47,350 0 0 24 764 0 51 1,265 2,005
47,350 47,400 0 0 14 754 0 43 1,254 1,994
47,400 47,450 0 0 * 743 0 35 1,244 1,984
47,450 47,500 0 0 0 733 0 27 1,233 1,973
47,500 47,550 0 0 0 722 0 19 1,223 1,963
47,550 47,600 0 0 0 712 0 11 1,212 1,952
47,600 47,650 0 0 0 701 0 ** 1,202 1,942
47,650 47,700 0 0 0 691 0 0 1,191 1,931
47,700 47,750 0 0 0 680 0 0 1,180 1,920
47,750 47,800 0 0 0 669 0 0 1,170 1,910
47,800 47,850 0 0 0 659 0 0 1,159 1,899
47,850 47,900 0 0 0 648 0 0 1,149 1,889
47,900 47,950 0 0 0 638 0 0 1,138 1,878
47,950 48,000 0 0 0 627 0 0 1,128 1,868
48,000 48,050 0 0 0 617 0 0 1,117 1,857
48,050 48,100 0 0 0 606 0 0 1,107 1,847
48,100 48,150 0 0 0 596 0 0 1,096 1,836
48,150 48,200 0 0 0 585 0 0 1,086 1,826
48,200 48,250 0 0 0 575 0 0 1,075 1,815
48,250 48,300 0 0 0 564 0 0 1,065 1,805
48,300 48,350 0 0 0 554 0 0 1,054 1,794
48,350 48,400 0 0 0 543 0 0 1,044 1,784
48,400 48,450 0 0 0 533 0 0 1,033 1,773
48,450 48,500 0 0 0 522 0 0 1,022 1,762
48,500 48,550 0 0 0 512 0 0 1,012 1,752
48,550 48,600 0 0 0 501 0 0 1,001 1,741
48,600 48,650 0 0 0 490 0 0 991 1,731
48,650 48,700 0 0 0 480 0 0 980 1,720
48,700 48,750 0 0 0 469 0 0 970 1,710
48,750 48,800 0 0 0 459 0 0 959 1,699
48,800 48,850 0 0 0 448 0 0 949 1,689
48,850 48,900 0 0 0 438 0 0 938 1,678
48,900 48,950 0 0 0 427 0 0 928 1,668
48,950 49,000 0 0 0 417 0 0 917 1,657
49,000 49,050 0 0 0 406 0 0 907 1,647
49,050 49,100 0 0 0 396 0 0 896 1,636
49,100 49,150 0 0 0 385 0 0 886 1,626
49,150 49,200 0 0 0 375 0 0 875 1,615
49,200 49,250 0 0 0 364 0 0 865 1,605
49,250 49,300 0 0 0 354 0 0 854 1,594
49,300 49,350 0 0 0 343 0 0 843 1,583
49,350 49,400 0 0 0 333 0 0 833 1,573
49,400 49,450 0 0 0 322 0 0 822 1,562
49,450 49,500 0 0 0 311 0 0 812 1,552
49,500 49,550 0 0 0 301 0 0 801 1,541
49,550 49,600 0 0 0 290 0 0 791 1,531
49,600 49,650 0 0 0 280 0 0 780 1,520
49,650 49,700 0 0 0 269 0 0 770 1,510
49,700 49,750 0 0 0 259 0 0 759 1,499
49,750 49,800 0 0 0 248 0 0 749 1,489
49,800 49,850 0 0 0 238 0 0 738 1,478
49,850 49,900 0 0 0 227 0 0 728 1,468
49,900 49,950 0 0 0 217 0 0 717 1,457
49,950 50,000 0 0 0 206 0 0 707 1,447
50,000 50,050 0 0 0 196 0 0 696 1,436
50,050 50,100 0 0 0 185 0 0 686 1,426
50,100 50,150 0 0 0 175 0 0 675 1,415
50,150 50,200 0 0 0 164 0 0 664 1,404
50,200 50,250 0 0 0 154 0 0 654 1,394
50,250 50,300 0 0 0 143 0 0 643 1,383
50,300 50,350 0 0 0 132 0 0 633 1,373
50,350 50,400 0 0 0 122 0 0 622 1,362
50,400 50,450 0 0 0 111 0 0 612 1,352
50,450 50,500 0 0 0 101 0 0 601 1,341
50,500 50,550 0 0 0 90 0 0 591 1,331
50,550 50,600 0 0 0 80 0 0 580 1,320
50,600 50,650 0 0 0 69 0 0 570 1,310
50,650 50,700 0 0 0 59 0 0 559 1,299
50,700 50,750 0 0 0 48 0 0 549 1,289
50,750 50,800 0 0 0 38 0 0 538 1,278
50,800 50,850 0 0 0 27 0 0 528 1,268
50,850 50,900 0 0 0 17 0 0 517 1,257
50,900 50,950 0 0 0 6 0 0 507 1,247
50,950 51,000 0 0 0 *** 0 0 496 1,236
51,000 51,050 0 0 0 0 0 0 485 1,225
51,050 51,100 0 0 0 0 0 0 475 1,215
51,100 51,150 0 0 0 0 0 0 464 1,204
51,150 51,200 0 0 0 0 0 0 454 1,194
* If the amount you are looking up from the worksheet is at least $53,300 but less than $53,330, and you have two qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $53,330 or more, and you have two qualifying children, you can’t take the credit. ** If the amount you are looking up from the worksheet is at least $56,800 but less than $56,844, and you have three qualifying children, your credit is $5.
If the amount you are looking up from the worksheet is $56,844 or more, and you have three qualifying children, you can’t take the credit. 2020 Earned Income Credit (EIC) Table - Page 8 (Note: This is not a tax table.) If the amount you are looking up from the worksheet is – At least But less than Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – 0 0 1 1 2 2 3 3 Married filing jointly and you have – And your filing status is – If the amount you are looking up from the worksheet is – At least But less than Your credit is – Your credit is – Single, head of household, or qualifying widow(er) and you have – 0 0 1 1 2 2 3 3 Married filing jointly and you have – And your filing status is –
51,200 51,250 0 0 0 0 0 0 443 1,183
51,250 51,300 0 0 0 0 0 0 433 1,173
51,300 51,350 0 0 0 0 0 0 422 1,162
51,350 51,400 0 0 0 0 0 0 412 1,152
51,400 51,450 0 0 0 0 0 0 401 1,141
51,450 51,500 0 0 0 0 0 0 391 1,131
51,500 51,550 0 0 0 0 0 0 380 1,120
51,550 51,600 0 0 0 0 0 0 370 1,110
51,600 51,650 0 0 0 0 0 0 359 1,099
51,650 51,700 0 0 0 0 0 0 349 1,089
51,700 51,750 0 0 0 0 0 0 338 1,078
51,750 51,800 0 0 0 0 0 0 328 1,068
51,800 51,850 0 0 0 0 0 0 317 1,057
51,850 51,900 0 0 0 0 0 0 306 1,046
51,900 51,950 0 0 0 0 0 0 296 1,036
51,950 52,000 0 0 0 0 0 0 285 1,025
52,000 52,050 0 0 0 0 0 0 275 1,015
52,050 52,100 0 0 0 0 0 0 264 1,004
52,100 52,150 0 0 0 0 0 0 254 994
52,150 52,200 0 0 0 0 0 0 243 983
52,200 52,250 0 0 0 0 0 0 233 973
52,250 52,300 0 0 0 0 0 0 222 962
52,300 52,350 0 0 0 0 0 0 212 952
52,350 52,400 0 0 0 0 0 0 201 941
52,400 52,450 0 0 0 0 0 0 191 931
52,450 52,500 0 0 0 0 0 0 180 920
52,500 52,550 0 0 0 0 0 0 170 910
52,550 52,600 0 0 0 0 0 0 159 899
52,600 52,650 0 0 0 0 0 0 149 889
52,650 52,700 0 0 0 0 0 0 138 878
52,700 52,750 0 0 0 0 0 0 127 867
52,750 52,800 0 0 0 0 0 0 117 857
52,800 52,850 0 0 0 0 0 0 106 846
52,850 52,900 0 0 0 0 0 0 96 836
52,900 52,950 0 0 0 0 0 0 85 825
52,950 53,000 0 0 0 0 0 0 75 815
53,000 53,050 0 0 0 0 0 0 64 804
53,050 53,100 0 0 0 0 0 0 54 794
53,100 53,150 0 0 0 0 0 0 43 783
53,150 53,200 0 0 0 0 0 0 33 773
53,200 53,250 0 0 0 0 0 0 22 762
53,250 53,300 0 0 0 0 0 0 12 752
53,300 53,350 0 0 0 0 0 0 * 741
53,350 53,400 0 0 0 0 0 0 0 731
53,400 53,450 0 0 0 0 0 0 0 720
53,450 53,500 0 0 0 0 0 0 0 709
53,500 53,550 0 0 0 0 0 0 0 699
53,550 53,600 0 0 0 0 0 0 0 688
53,600 53,650 0 0 0 0 0 0 0 678
53,650 53,700 0 0 0 0 0 0 0 667
53,700 53,750 0 0 0 0 0 0 0 657
53,750 53,800 0 0 0 0 0 0 0 646
53,800 53,850 0 0 0 0 0 0 0 636
53,850 53,900 0 0 0 0 0 0 0 625
53,900 53,950 0 0 0 0 0 0 0 615
53,950 54,000 0 0 0 0 0 0 0 604
54,000 54,050 0 0 0 0 0 0 0 594
54,050 54,100 0 0 0 0 0 0 0 583
54,100 54,150 0 0 0 0 0 0 0 573
54,150 54,200 0 0 0 0 0 0 0 562
54,200 54,250 0 0 0 0 0 0 0 552
54,250 54,300 0 0 0 0 0 0 0 541
54,300 54,350 0 0 0 0 0 0 0 530
54,350 54,400 0 0 0 0 0 0 0 520
54,400 54,450 0 0 0 0 0 0 0 509
54,450 54,500 0 0 0 0 0 0 0 499
54,500 54,550 0 0 0 0 0 0 0 488
54,550 54,600 0 0 0 0 0 0 0 478
54,600 54,650 0 0 0 0 0 0 0 467
54,650 54,700 0 0 0 0 0 0 0 457
54,700 54,750 0 0 0 0 0 0 0 446
54,750 54,800 0 0 0 0 0 0 0 436
54,800 54,850 0 0 0 0 0 0 0 425
54,850 54,900 0 0 0 0 0 0 0 415
54,900 54,950 0 0 0 0 0 0 0 404
54,950 55,000 0 0 0 0 0 0 0 394
55,000 55,050 0 0 0 0 0 0 0 383
55,050 55,100 0 0 0 0 0 0 0 373
55,100 55,150 0 0 0 0 0 0 0 362
55,150 55,200 0 0 0 0 0 0 0 351
55,200 55,250 0 0 0 0 0 0 0 341
55,250 55,300 0 0 0 0 0 0 0 330
55,300 55,350 0 0 0 0 0 0 0 320
55,350 55,400 0 0 0 0 0 0 0 309
55,400 55,450 0 0 0 0 0 0 0 299
55,450 55,500 0 0 0 0 0 0 0 288
55,500 55,550 0 0 0 0 0 0 0 278
55,550 55,600 0 0 0 0 0 0 0 267
55,600 55,650 0 0 0 0 0 0 0 257
55,650 55,700 0 0 0 0 0 0 0 246
55,700 55,750 0 0 0 0 0 0 0 236
55,750 55,800 0 0 0 0 0 0 0 225
55,800 55,850 0 0 0 0 0 0 0 215
55,850 55,900 0 0 0 0 0 0 0 204
55,900 55,950 0 0 0 0 0 0 0 194
55,950 56,000 0 0 0 0 0 0 0 183
56,000 56,050 0 0 0 0 0 0 0 172
56,050 56,100 0 0 0 0 0 0 0 162
56,100 56,150 0 0 0 0 0 0 0 151
56,150 56,200 0 0 0 0 0 0 0 141
56,200 56,250 0 0 0 0 0 0 0 130
56,250 56,300 0 0 0 0 0 0 0 120
56,300 56,350 0 0 0 0 0 0 0 109
56,350 56,400 0 0 0 0 0 0 0 99
56,400 56,450 0 0 0 0 0 0 0 88
56,450 56,500 0 0 0 0 0 0 0 78
56,500 56,550 0 0 0 0 0 0 0 67
56,550 56,600 0 0 0 0 0 0 0 57
56,600 56,650 0 0 0 0 0 0 0 46
56,650 56,700 0 0 0 0 0 0 0 36
56,700 56,750 0 0 0 0 0 0 0 25
56,750 56,800 0 0 0 0 0 0 0 15
56,800 56,844 0 0 0 0 0 0 0 **
(form-511-packet)2024 Form 511, Oklahoma Resident Individual Income Tax Forms and Instructions#
(form-511-packet)(document-1)#
2024 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
• 2024 Income Tax Tables Filing date:
• Generally, your return must be postmarked by April 15, 2025. 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 41 for direct deposit information.
2024 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. 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............................................................................................................................................ 16-20 Schedule 511-B Instructions........................................................................................................................................... 20-22 Schedule 511-C Instructions........................................................................................................................................... 22-24 Schedule 511-D Instructions.................................................................................................................................................24 Schedule 511-E Instructions.................................................................................................................................................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.........................................................................................................................................................26 Tax Table......................................................................................................................................................................... 27-38 Debit Card and Paper Check Information....................................................................................................................... 39-40 Direct Deposit Information.....................................................................................................................................................41 Contact Information and Assistance......................................................................................................................................41
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 2 COMMON ABBREVIATIONS FOUND IN THIS PACKET IRC - Internal Revenue Code IRS - Internal Revenue Service OAC - Oklahoma Administrative Code OS - Oklahoma Statutes OTC - Oklahoma Tax Commission Sec. - Section(s)
WHAT’S NEW IN THE 2024 OKLAHOMA TAX PACKET? • Income levels are adjusted for the top two income tax rate brackets for income tax returns with a filing status of married filing joint, head of household or surviving spouse. • The Parental Choice Tax Credit for Homeschool Expenses was added to Form 511. Provide Form 591-D, which is available at tax.ok.gov. • The Caring for Caregivers Credit was added to the Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The Volunteer Firefighter Credit was increased from $200 or $400 to $300 or $600, depending on certification and
completion of continuing education. • The definition of “Qualified Employee” for the Credit for Employees in the Aerospace Sector was updated to allow the credit for a person who previously qualified and established the credit and becomes employed by a different qualified employer, or who establishes the credit and becomes employed by a different qualified employer in subsequent years, provided a person in either case has not claimed the credit for the lifetime maximum of five years • The Oklahoma Bonus Depreciation Deduction was added to Schedule 511-A. • The Oklahoma Deduction for Qualified Equity Investments in an Eligible Oklahoma Venture Capital Company was added to Schedule 511-A. • In Schedule 511-A, line 15 Miscellaneous: Other Subtractions was renumbered. • The Oklahoma Bonus Depreciation Add-back was added to Schedule 511-B. • A deduction for Parental Choice Tax Credit payments received for qualified expenses paid for an eligible student to attend an accredited private school, to the extent such payments are included in Federal AGI, was added to Schedule 511-C. 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). The Veterans Auto and Education Improvement Act of 2022 (VAEIA) changed existing provisions under the SCRA on election of state residency for tax purposes for military servicemembers and their spouses. 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. Under the VAEIA, for any taxable year of marriage, the servicemember and their spouse may elect a state of residence for income tax purposes based on the servicemember’s residence, the spouse’s residence, or the servicemember’s permanent duty station. 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.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 3
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 Internal Revenue Service (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. At least 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 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.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 4
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. 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 22. Estimated payments can be made online through OkTAP at tax.ok.gov or by filing Form OW-8-ES. * 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. An NOL resulting from a farming loss may be carried back in accordance with and to the extent of IRC Section 172(b) (G). However, the amount of the NOL carryback shall not exceed the lesser of $60,000, or the loss 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 Surviving Spouse 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 and paper check 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 may choose to receive a debit card or a paper check. See pages 39 and 40 for information on debit cards and page 41 for more information on direct deposit. A direct deposit, debit card or paper check 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. Overpayments applied to the following year’s Okla homa estimated income tax in error may be refunded to the taxpayer upon request; however, the taxpayer must file the refund request no later than October 15 of the year in which the refund was to be applied. OAC 710:50-13-6(d). AMENDED RETURNS WHEN TO FILE AN AMENDED RETURN An amended return can be filed at any time. Generally, any claim for refund of an overpayment of tax must be made within three years from the due date of the return, including the period of any extension of time for filing a return, or two years from the payment of the tax liability, whichever period is later, or, if no return was filed, within two years of the time the tax was paid. 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 30. Enter any refund previously received or overpayment applied on line 32. 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.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 6
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 2024 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 surviving spouse 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 1. First Name If a Joint Return, Spouse’s First Name Middle Initial Middle Initial Last Name 2. Last Name 3. Social Security Number 4. Date of Birth 5. Relationship to You Last Name Dependents - If more than four dependents, see instructions and place an ‘X’ here:
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 30 and 32 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 D A F G H E B B C
TOP OF FORM INSTRUCTIONS E F
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 Resident/Nonresident Allocation 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.
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.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 8
TOP OF FORM INSTRUCTIONS F G H 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.
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, 2024. If you turned age 65 on January 1, 2025, you are considered to be age 65 at the end of 2024.
DEPENDENTS If you have more than four dependents, check the box next to Dependents on page 1 of Form 511 or 511-NR and include a statement showing the information required in columns (1) through (5) . 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 18. See Schedule 511-A instructions on pages 16-20. 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 16.) Provide a brief description of the type of out-of-state income deducted. Provide 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 10. See Schedule 511-B instructions on pages 20-22. Adjustments Enter the total from Schedule 511-C, line 7. See Schedule 511-C instructions on pages 22-24.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 9
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 surviving spouse”, 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 27-38). 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
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 10
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 provide 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 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. • Caring for Caregivers Credit
Provide Form 592.
68 OS Sec. 2357.801 and Rule 710:50-15-120. • 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. • 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. SELECT LINE INSTRUCTIONS 15 16 17
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Other Credits (continued) • Credit for Adoption Expenses
68 OS Sec. 2357.601. • 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. • Credit for Strategic Industrial Development Enhancement (SIDE) Projects
68 OS Sec. 2357.105. • 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. • 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 1/1/2024 through 12/31/2024...................... 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 1/1/2024 through 12/31/2024 ......
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 multiply Federal AGI
times 0.00056
Oklahoma Estimated Tax Payments Enter any payments you made on your estimated Oklahoma income tax for 2024. Include any overpayment from your 2023 return you applied to your 2024 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 2024, 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 domiciled 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 occupied 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 12/31/2024, 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, 2024, to December 31, 2024. Persons who have received temporary assistance for needy families (TANF) for any month in the year of 2024 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 credits 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. Parental Choice Tax Credit for Homeschool Expenses Complete Form 591-D to determine the amount to enter on line 29. A credit is allowed for any Oklahoma taxpayer who incurs a qualified expense on behalf of an eligible homeschool student. The maximum credit is $1,000 in qualified expenses per eligible student in each tax year. To claim the credit, a taxpayer must submit legible copies of all receipts for claimed expenses to the OTC. To claim the credit, a separate Form 591-D must be submitted for each eligible homeschool student. A qualified expense may not be claimed more than once. Note: Form 591-D must be filed with the Form 511 or 511-NR to claim the credit; a stand-alone Form 591-D will not be processed. 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 appropriate 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. 25 26 27 28 29 36
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Amount to be Refunded If you do not choose direct deposit, you may choose to receive your refund on a debit card or a paper check. If your direct deposit fails to process, you will be issued a debit card. See “All About Refunds” on page 6 for more information. 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 withholding 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 34), enter the amount of underpayment of estimated tax interest on this line (line 40) and reduce the amount you are applying to estimated tax (line 35) or your refund (line 38) by that same amount (but not less than zero). You will be using your overpayment to pay your underpayment 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 39 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 9. 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 38 40 41 A1 A2
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SCHEDULE 511-A A3 A4 A5
Federal Civil Service Retirement in Lieu of Social Security Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal AGI. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A, line 3. Provide a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name. Note: Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for this exclusion, except:
• Retirement benefits containing both a FERS and a CSRS component, the CSRS component will qualify for the exclusion.
• The FERS Annuity Supplement (as authorized by Chapter 84 of Title 5 of the United States Code) paid to certain FERS retirees until eligible for social security at age 62, will qualify for the exclusion. Provide substantiation for the CSRS component or FERS Annuity Supplement, such as a copy of your Notice of Annuity Adjustment. Military Retirement Each individual may exclude 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”). If the maximum $10,000 is claimed on Schedule 511-A, line 5, no additional amount is allowed on Schedule 511-A, line 6. 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 by Oklahoma Administrative Code Section 710:50-15-2, the income may be deducted. The Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient proof to support the requirements of the exemption. To deduct income earned on Indian country, provide the following information for tax year 2024:
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. Oklahoma Bonus Depreciation Deductions A deduction for bonus depreciation on qualified property or qualified improvement property covered under Section 168 of the Internal Revenue Code is allowed. The qualified property is eligible for 100% Oklahoma bonus depreciation and may be deducted as an expense incurred by the taxpayer during the taxable year during which the property is placed in service. Oklahoma Deduction for Qualified Equity Investments in an Eligible Oklahoma Venture Capital Company Effective for tax years 2022 through 2026, an accredited investor may deduct up to $25 million during a taxable year for qualified equity investments in an eligible Oklahoma Venture Capital Company. The deduction may not reduce Oklahoma taxable income below zero, and no carryover of the deduction is allowed (68 OS Sec 2358.110). Provide Form 582-I. 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: Small Business Incubator exclusion: Exemption for income earned by the tenant. (74 OS Sec. 5078) Enter the number “4” 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)
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B1 B2 B3 B4 Miscellaneous: Other Subtractions (continued) Enter the number “5” if the following applies: Income earned by an individual whose military spouse was killed in a combat zone: Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (68 OS Sec. 2358.1A) Enter the number “99” if the following applies: Allowable deductions not included in (1) through (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. SCHEDULE 511-B 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 9. 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.
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SCHEDULE 511-B B6 B7 B8 B9 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 provided. 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. Oklahoma Bonus Depreciation Add-back If a taxpayer elects immediate and full expensing of qualified property or qualified improvement property, any depreciation calculated and claimed pursuant to 68 OS Sec. 2358.6a shall in no event be a duplication of any depreciation or bonus depreciation allowed or permitted on the federal income tax return of the taxpayer. For income tax returns filed on or after January 1, 2023, federal taxable income shall be increased by the amount of depreciation received under the IRC for the qualified property or qualified improvement property for which the election has been made to immediately and fully expense the asset on the Oklahoma income tax return for the year in which the property was placed in service. A taxpayer filing a return for which federal taxable income is not increased as provided for in 68 OS Sec. 2358.6a prior to October 1, 2023, shall file an amended return reflecting such increase not later than June 30, 2024. 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.
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SCHEDULE 511-B C3 C4 Miscellaneous: Other Additions (continued) 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 Administration recognition and/or allowance of this expense. 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 OklahomaDream 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 providing 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. Parental Choice Tax Credit for Private School You may deduct any Parental Choice Tax Credit payments received for qualified expenses paid for an eligible student to attend an accredited private school, to the extent such payments are included in your Federal AGI. Provide documentation to support amount claimed and a copy of your federal return.
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SCHEDULE 511-C
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 Oklahoma 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. 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. Provide a schedule showing the type of investment(s), the date placed in service, and the cost. If the total exclusion 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 participation 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.
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SCHEDULE 511-C Miscellaneous: Other Adjustments (continued) 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. 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 participation 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 forward 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 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. 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.
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Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 25 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 surviving spouse”, your Oklahoma standard deduction is $12,700. Note: You qualify for the Oklahoma standard deduction even when claimed as a dependent on another return. • 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. 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. SCHEDULE 511-F 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 and OTC Form 511-EIC. 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 36 of Form 511. If you give to more than one organization, put a “99” in the box at line 36 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. F1 G1 E1 E2
SCHEDULE 511-H 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. 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 wildlifedepartment.com or by mail: Oklahoma Department of Wildlife Conservation, Re: Wildlife Diversity Fund, PO Box 53465, Oklahoma City, Oklahoma 73152. 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 30. Enter any refund previously received or overpayment applied on line 32. Note: See page 6 for specific instructions on filing amended returns. WHEN YOU ARE FINISHED Important: If you fill out any portion of the Schedules 511-A through 511-I or Form 538-S, 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
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2024 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 38. 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 $325 (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 Surviving Spouse. 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 14,750 511 322 14,750 14,800 513 325 14,800 14,850 516 327
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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2024 OKLAHOMA INCOME TAX TABLE And you are: * This column must also be used by a Qualified Surviving Spouse. 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 12,250 392 225 12,250 12,300 395 227 12,300 12,350 397 229 12,350 12,400 399 231 12,400 12,450 402 233 12,450 12,500 404 235 12,500 12,550 406 237 12,550 12,600 409 239 12,600 12,650 411 240 12,650 12,700 414 242 12,700 12,750 416 244 12,750 12,800 418 246 12,800 12,850 421 248 12,850 12,900 423 250 12,900 12,950 425 252 12,950 13,000 428 254 13,000 13,050 430 255 13,050 13,100 433 257 13,100 13,150 435 259 13,150 13,200 437 261 13,200 13,250 440 263 13,250 13,300 442 265 13,300 13,350 444 267 13,350 13,400 447 269 13,400 13,450 449 270 13,450 13,500 452 272 13,500 13,550 454 274 13,550 13,600 456 276 13,600 13,650 459 278 13,650 13,700 461 280 13,700 13,750 463 282 13,750 13,800 466 284 13,800 13,850 468 285 13,850 13,900 471 287 13,900 13,950 473 289 13,950 14,000 475 291 14,000 14,050 478 293 14,050 14,100 480 295 14,100 14,150 482 297 14,150 14,200 485 299 14,200 14,250 487 300 14,250 14,300 490 302 14,300 14,350 492 304 14,350 14,400 494 306 14,400 14,450 497 308 14,450 14,500 499 311 14,500 14,550 501 313 14,550 14,600 504 315 14,600 14,650 506 318 14,650 14,700 509 320 14,700 14,750 511 322 14,750 14,800 513 325 14,800 14,850 516 327 14,850 14,900 518 330 14,900 14,950 520 332 14,950 15,000 523 334 $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 28 $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
2024 OKLAHOMA INCOME TAX TABLE $16,000 $17,000 $19,000 $20,000 $21,000 $22,000 $23,000 21,000 21,050 810 622 21,050 21,100 813 624 21,100 21,150 815 626 21,150 21,200 817 629 21,200 21,250 820 631 21,250 21,300 822 634 21,300 21,350 824 636 21,350 21,400 827 638 21,400 21,450 829 641 21,450 21,500 832 643 21,500 21,550 834 645 21,550 21,600 836 648 21,600 21,650 839 650 21,650 21,700 841 653 21,700 21,750 843 655 21,750 21,800 846 657 21,800 21,850 848 660 21,850 21,900 851 662 21,900 21,950 853 664 21,950 22,000 855 667 22,000 22,050 858 669 22,050 22,100 860 672 22,100 22,150 862 674 22,150 22,200 865 676 22,200 22,250 867 679 22,250 22,300 870 681 22,300 22,350 872 683 22,350 22,400 874 686 22,400 22,450 877 688 22,450 22,500 879 691 22,500 22,550 881 693 22,550 22,600 884 695 22,600 22,650 886 698 22,650 22,700 889 700 22,700 22,750 891 702 22,750 22,800 893 705 22,800 22,850 896 707 22,850 22,900 898 710 22,900 22,950 900 712 22,950 23,000 903 714 23,000 23,050 905 717 23,050 23,100 908 719 23,100 23,150 910 721 23,150 23,200 912 724 23,200 23,250 915 726 23,250 23,300 917 729 23,300 23,350 919 731 23,350 23,400 922 733 23,400 23,450 924 736 23,450 23,500 927 738 23,500 23,550 929 740 23,550 23,600 931 743 23,600 23,650 934 745 23,650 23,700 936 748 23,700 23,750 938 750 23,750 23,800 941 752 23,800 23,850 943 755 23,850 23,900 946 757 23,900 23,950 948 759 23,950 24,000 950 762 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 29 $18,000 $15,000 18,000 18,050 668 479 18,050 18,100 670 482 18,100 18,150 672 484 18,150 18,200 675 486 18,200 18,250 677 489 18,250 18,300 680 491 18,300 18,350 682 493 18,350 18,400 684 496 18,400 18,450 687 498 18,450 18,500 689 501 18,500 18,550 691 503 18,550 18,600 694 505 18,600 18,650 696 508 18,650 18,700 699 510 18,700 18,750 701 512 18,750 18,800 703 515 18,800 18,850 706 517 18,850 18,900 708 520 18,900 18,950 710 522 18,950 19,000 713 524 19,000 19,050 715 527 19,050 19,100 718 529 19,100 19,150 720 531 19,150 19,200 722 534 19,200 19,250 725 536 19,250 19,300 727 539 19,300 19,350 729 541 19,350 19,400 732 543 19,400 19,450 734 546 19,450 19,500 737 548 19,500 19,550 739 550 19,550 19,600 741 553 19,600 19,650 744 555 19,650 19,700 746 558 19,700 19,750 748 560 19,750 19,800 751 562 19,800 19,850 753 565 19,850 19,900 756 567 19,900 19,950 758 569 19,950 20,000 760 572 20,000 20,050 763 574 20,050 20,100 765 577 20,100 20,150 767 579 20,150 20,200 770 581 20,200 20,250 772 584 20,250 20,300 775 586 20,300 20,350 777 588 20,350 20,400 779 591 20,400 20,450 782 593 20,450 20,500 784 596 20,500 20,550 786 598 20,550 20,600 789 600 20,600 20,650 791 603 20,650 20,700 794 605 20,700 20,750 796 607 20,750 20,800 798 610 20,800 20,850 801 612 20,850 20,900 803 615 20,900 20,950 805 617 20,950 21,000 808 619 15,000 15,050 525 337 15,050 15,100 528 339 15,100 15,150 530 341 15,150 15,200 532 344 15,200 15,250 535 346 15,250 15,300 537 349 15,300 15,350 539 351 15,350 15,400 542 353 15,400 15,450 544 356 15,450 15,500 547 358 15,500 15,550 549 360 15,550 15,600 551 363 15,600 15,650 554 365 15,650 15,700 556 368 15,700 15,750 558 370 15,750 15,800 561 372 15,800 15,850 563 375 15,850 15,900 566 377 15,900 15,950 568 379 15,950 16,000 570 382 16,000 16,050 573 384 16,050 16,100 575 387 16,100 16,150 577 389 16,150 16,200 580 391 16,200 16,250 582 394 16,250 16,300 585 396 16,300 16,350 587 398 16,350 16,400 589 401 16,400 16,450 592 403 16,450 16,500 594 406 16,500 16,550 596 408 16,550 16,600 599 410 16,600 16,650 601 413 16,650 16,700 604 415 16,700 16,750 606 417 16,750 16,800 608 420 16,800 16,850 611 422 16,850 16,900 613 425 16,900 16,950 615 427 16,950 17,000 618 429 17,000 17,050 620 432 17,050 17,100 623 434 17,100 17,150 625 436 17,150 17,200 627 439 17,200 17,250 630 441 17,250 17,300 632 444 17,300 17,350 634 446 17,350 17,400 637 448 17,400 17,450 639 451 17,450 17,500 642 453 17,500 17,550 644 455 17,550 17,600 646 458 17,600 17,650 649 460 17,650 17,700 651 463 17,700 17,750 653 465 17,750 17,800 656 467 17,800 17,850 658 470 17,850 17,900 661 472 17,900 17,950 663 474 17,950 18,000 665 477
2024 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 30 $24,000 $27,000 24,000 24,050 953 764 24,050 24,100 955 767 24,100 24,150 957 769 24,150 24,200 960 771 24,200 24,250 962 774 24,250 24,300 965 776 24,300 24,350 967 778 24,350 24,400 969 781 24,400 24,450 972 783 24,450 24,500 974 786 24,500 24,550 976 788 24,550 24,600 979 790 24,600 24,650 981 793 24,650 24,700 984 795 24,700 24,750 986 797 24,750 24,800 988 800 24,800 24,850 991 802 24,850 24,900 993 805 24,900 24,950 995 807 24,950 25,000 998 809 25,000 25,050 1,000 812 25,050 25,100 1,003 814 25,100 25,150 1,005 816 25,150 25,200 1,007 819 25,200 25,250 1,010 821 25,250 25,300 1,012 824 25,300 25,350 1,014 826 25,350 25,400 1,017 828 25,400 25,450 1,019 831 25,450 25,500 1,022 833 25,500 25,550 1,024 835 25,550 25,600 1,026 838 25,600 25,650 1,029 840 25,650 25,700 1,031 843 25,700 25,750 1,033 845 25,750 25,800 1,036 847 25,800 25,850 1,038 850 25,850 25,900 1,041 852 25,900 25,950 1,043 854 25,950 26,000 1,045 857 26,000 26,050 1,048 859 26,050 26,100 1,050 862 26,100 26,150 1,052 864 26,150 26,200 1,055 866 26,200 26,250 1,057 869 26,250 26,300 1,060 871 26,300 26,350 1,062 873 26,350 26,400 1,064 876 26,400 26,450 1,067 878 26,450 26,500 1,069 881 26,500 26,550 1,071 883 26,550 26,600 1,074 885 26,600 26,650 1,076 888 26,650 26,700 1,079 890 26,700 26,750 1,081 892 26,750 26,800 1,083 895 26,800 26,850 1,086 897 26,850 26,900 1,088 900 26,900 26,950 1,090 902 26,950 27,000 1,093 904 27,000 27,050 1,095 907 27,050 27,100 1,098 909 27,100 27,150 1,100 911 27,150 27,200 1,102 914 27,200 27,250 1,105 916 27,250 27,300 1,107 919 27,300 27,350 1,109 921 27,350 27,400 1,112 923 27,400 27,450 1,114 926 27,450 27,500 1,117 928 27,500 27,550 1,119 930 27,550 27,600 1,121 933 27,600 27,650 1,124 935 27,650 27,700 1,126 938 27,700 27,750 1,128 940 27,750 27,800 1,131 942 27,800 27,850 1,133 945 27,850 27,900 1,136 947 27,900 27,950 1,138 949 27,950 28,000 1,140 952 28,000 28,050 1,143 954 28,050 28,100 1,145 957 28,100 28,150 1,147 959 28,150 28,200 1,150 961 28,200 28,250 1,152 964 28,250 28,300 1,155 966 28,300 28,350 1,157 968 28,350 28,400 1,159 971 28,400 28,450 1,162 973 28,450 28,500 1,164 976 28,500 28,550 1,166 978 28,550 28,600 1,169 980 28,600 28,650 1,171 983 28,650 28,700 1,174 985 28,700 28,750 1,176 987 28,750 28,800 1,178 990 28,800 28,850 1,181 992 28,850 28,900 1,183 995 28,900 28,950 1,185 997 28,950 29,000 1,188 999 29,000 29,050 1,190 1,002 29,050 29,100 1,193 1,004 29,100 29,150 1,195 1,006 29,150 29,200 1,197 1,009 29,200 29,250 1,200 1,011 29,250 29,300 1,202 1,014 29,300 29,350 1,204 1,016 29,350 29,400 1,207 1,018 29,400 29,450 1,209 1,021 29,450 29,500 1,212 1,023 29,500 29,550 1,214 1,025 29,550 29,600 1,216 1,028 29,600 29,650 1,219 1,030 29,650 29,700 1,221 1,033 29,700 29,750 1,223 1,035 29,750 29,800 1,226 1,037 29,800 29,850 1,228 1,040 29,850 29,900 1,231 1,042 29,900 29,950 1,233 1,044 29,950 30,000 1,235 1,047 30,000 30,050 1,238 1,049 30,050 30,100 1,240 1,052 30,100 30,150 1,242 1,054 30,150 30,200 1,245 1,056 30,200 30,250 1,247 1,059 30,250 30,300 1,250 1,061 30,300 30,350 1,252 1,063 30,350 30,400 1,254 1,066 30,400 30,450 1,257 1,068 30,450 30,500 1,259 1,071 30,500 30,550 1,261 1,073 30,550 30,600 1,264 1,075 30,600 30,650 1,266 1,078 30,650 30,700 1,269 1,080 30,700 30,750 1,271 1,082 30,750 30,800 1,273 1,085 30,800 30,850 1,276 1,087 30,850 30,900 1,278 1,090 30,900 30,950 1,280 1,092 30,950 31,000 1,283 1,094 31,000 31,050 1,285 1,097 31,050 31,100 1,288 1,099 31,100 31,150 1,290 1,101 31,150 31,200 1,292 1,104 31,200 31,250 1,295 1,106 31,250 31,300 1,297 1,109 31,300 31,350 1,299 1,111 31,350 31,400 1,302 1,113 31,400 31,450 1,304 1,116 31,450 31,500 1,307 1,118 31,500 31,550 1,309 1,120 31,550 31,600 1,311 1,123 31,600 31,650 1,314 1,125 31,650 31,700 1,316 1,128 31,700 31,750 1,318 1,130 31,750 31,800 1,321 1,132 31,800 31,850 1,323 1,135 31,850 31,900 1,326 1,137 31,900 31,950 1,328 1,139 31,950 32,000 1,330 1,142 32,000 32,050 1,333 1,144 32,050 32,100 1,335 1,147 32,100 32,150 1,337 1,149 32,150 32,200 1,340 1,151 32,200 32,250 1,342 1,154 32,250 32,300 1,345 1,156 32,300 32,350 1,347 1,158 32,350 32,400 1,349 1,161 32,400 32,450 1,352 1,163 32,450 32,500 1,354 1,166 32,500 32,550 1,356 1,168 32,550 32,600 1,359 1,170 32,600 32,650 1,361 1,173 32,650 32,700 1,364 1,175 32,700 32,750 1,366 1,177 32,750 32,800 1,368 1,180 32,800 32,850 1,371 1,182 32,850 32,900 1,373 1,185 32,900 32,950 1,375 1,187 32,950 33,000 1,378 1,189
2024 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 31 $33,000 $36,000 33,000 33,050 1,380 1,192 33,050 33,100 1,383 1,194 33,100 33,150 1,385 1,196 33,150 33,200 1,387 1,199 33,200 33,250 1,390 1,201 33,250 33,300 1,392 1,204 33,300 33,350 1,394 1,206 33,350 33,400 1,397 1,208 33,400 33,450 1,399 1,211 33,450 33,500 1,402 1,213 33,500 33,550 1,404 1,215 33,550 33,600 1,406 1,218 33,600 33,650 1,409 1,220 33,650 33,700 1,411 1,223 33,700 33,750 1,413 1,225 33,750 33,800 1,416 1,227 33,800 33,850 1,418 1,230 33,850 33,900 1,421 1,232 33,900 33,950 1,423 1,234 33,950 34,000 1,425 1,237 34,000 34,050 1,428 1,239 34,050 34,100 1,430 1,242 34,100 34,150 1,432 1,244 34,150 34,200 1,435 1,246 34,200 34,250 1,437 1,249 34,250 34,300 1,440 1,251 34,300 34,350 1,442 1,253 34,350 34,400 1,444 1,256 34,400 34,450 1,447 1,258 34,450 34,500 1,449 1,261 34,500 34,550 1,451 1,263 34,550 34,600 1,454 1,265 34,600 34,650 1,456 1,268 34,650 34,700 1,459 1,270 34,700 34,750 1,461 1,272 34,750 34,800 1,463 1,275 34,800 34,850 1,466 1,277 34,850 34,900 1,468 1,280 34,900 34,950 1,470 1,282 34,950 35,000 1,473 1,284 35,000 35,050 1,475 1,287 35,050 35,100 1,478 1,289 35,100 35,150 1,480 1,291 35,150 35,200 1,482 1,294 35,200 35,250 1,485 1,296 35,250 35,300 1,487 1,299 35,300 35,350 1,489 1,301 35,350 35,400 1,492 1,303 35,400 35,450 1,494 1,306 35,450 35,500 1,497 1,308 35,500 35,550 1,499 1,310 35,550 35,600 1,501 1,313 35,600 35,650 1,504 1,315 35,650 35,700 1,506 1,318 35,700 35,750 1,508 1,320 35,750 35,800 1,511 1,322 35,800 35,850 1,513 1,325 35,850 35,900 1,516 1,327 35,900 35,950 1,518 1,329 35,950 36,000 1,520 1,332 36,000 36,050 1,523 1,334 36,050 36,100 1,525 1,337 36,100 36,150 1,527 1,339 36,150 36,200 1,530 1,341 36,200 36,250 1,532 1,344 36,250 36,300 1,535 1,346 36,300 36,350 1,537 1,348 36,350 36,400 1,539 1,351 36,400 36,450 1,542 1,353 36,450 36,500 1,544 1,356 36,500 36,550 1,546 1,358 36,550 36,600 1,549 1,360 36,600 36,650 1,551 1,363 36,650 36,700 1,554 1,365 36,700 36,750 1,556 1,367 36,750 36,800 1,558 1,370 36,800 36,850 1,561 1,372 36,850 36,900 1,563 1,375 36,900 36,950 1,565 1,377 36,950 37,000 1,568 1,379 37,000 37,050 1,570 1,382 37,050 37,100 1,573 1,384 37,100 37,150 1,575 1,386 37,150 37,200 1,577 1,389 37,200 37,250 1,580 1,391 37,250 37,300 1,582 1,394 37,300 37,350 1,584 1,396 37,350 37,400 1,587 1,398 37,400 37,450 1,589 1,401 37,450 37,500 1,592 1,403 37,500 37,550 1,594 1,405 37,550 37,600 1,596 1,408 37,600 37,650 1,599 1,410 37,650 37,700 1,601 1,413 37,700 37,750 1,603 1,415 37,750 37,800 1,606 1,417 37,800 37,850 1,608 1,420 37,850 37,900 1,611 1,422 37,900 37,950 1,613 1,424 37,950 38,000 1,615 1,427 38,000 38,050 1,618 1,429 38,050 38,100 1,620 1,432 38,100 38,150 1,622 1,434 38,150 38,200 1,625 1,436 38,200 38,250 1,627 1,439 38,250 38,300 1,630 1,441 38,300 38,350 1,632 1,443 38,350 38,400 1,634 1,446 38,400 38,450 1,637 1,448 38,450 38,500 1,639 1,451 38,500 38,550 1,641 1,453 38,550 38,600 1,644 1,455 38,600 38,650 1,646 1,458 38,650 38,700 1,649 1,460 38,700 38,750 1,651 1,462 38,750 38,800 1,653 1,465 38,800 38,850 1,656 1,467 38,850 38,900 1,658 1,470 38,900 38,950 1,660 1,472 38,950 39,000 1,663 1,474 39,000 39,050 1,665 1,477 39,050 39,100 1,668 1,479 39,100 39,150 1,670 1,481 39,150 39,200 1,672 1,484 39,200 39,250 1,675 1,486 39,250 39,300 1,677 1,489 39,300 39,350 1,679 1,491 39,350 39,400 1,682 1,493 39,400 39,450 1,684 1,496 39,450 39,500 1,687 1,498 39,500 39,550 1,689 1,500 39,550 39,600 1,691 1,503 39,600 39,650 1,694 1,505 39,650 39,700 1,696 1,508 39,700 39,750 1,698 1,510 39,750 39,800 1,701 1,512 39,800 39,850 1,703 1,515 39,850 39,900 1,706 1,517 39,900 39,950 1,708 1,519 39,950 40,000 1,710 1,522 40,000 40,050 1,713 1,524 40,050 40,100 1,715 1,527 40,100 40,150 1,717 1,529 40,150 40,200 1,720 1,531 40,200 40,250 1,722 1,534 40,250 40,300 1,725 1,536 40,300 40,350 1,727 1,538 40,350 40,400 1,729 1,541 40,400 40,450 1,732 1,543 40,450 40,500 1,734 1,546 40,500 40,550 1,736 1,548 40,550 40,600 1,739 1,550 40,600 40,650 1,741 1,553 40,650 40,700 1,744 1,555 40,700 40,750 1,746 1,557 40,750 40,800 1,748 1,560 40,800 40,850 1,751 1,562 40,850 40,900 1,753 1,565 40,900 40,950 1,755 1,567 40,950 41,000 1,758 1,569 41,000 41,050 1,760 1,572 41,050 41,100 1,763 1,574 41,100 41,150 1,765 1,576 41,150 41,200 1,767 1,579 41,200 41,250 1,770 1,581 41,250 41,300 1,772 1,584 41,300 41,350 1,774 1,586 41,350 41,400 1,777 1,588 41,400 41,450 1,779 1,591 41,450 41,500 1,782 1,593 41,500 41,550 1,784 1,595 41,550 41,600 1,786 1,598 41,600 41,650 1,789 1,600 41,650 41,700 1,791 1,603 41,700 41,750 1,793 1,605 41,750 41,800 1,796 1,607 41,800 41,850 1,798 1,610 41,850 41,900 1,801 1,612 41,900 41,950 1,803 1,614 41,950 42,000 1,805 1,617
2024 OKLAHOMA INCOME TAX TABLE $43,000 $44,000 $46,000 $47,000 $49,000 $50,000 48,000 48,050 2,093 1,904 48,050 48,100 2,095 1,907 48,100 48,150 2,097 1,909 48,150 48,200 2,100 1,911 48,200 48,250 2,102 1,914 48,250 48,300 2,105 1,916 48,300 48,350 2,107 1,918 48,350 48,400 2,109 1,921 48,400 48,450 2,112 1,923 48,450 48,500 2,114 1,926 48,500 48,550 2,116 1,928 48,550 48,600 2,119 1,930 48,600 48,650 2,121 1,933 48,650 48,700 2,124 1,935 48,700 48,750 2,126 1,937 48,750 48,800 2,128 1,940 48,800 48,850 2,131 1,942 48,850 48,900 2,133 1,945 48,900 48,950 2,135 1,947 48,950 49,000 2,138 1,949 49,000 49,050 2,140 1,952 49,050 49,100 2,143 1,954 49,100 49,150 2,145 1,956 49,150 49,200 2,147 1,959 49,200 49,250 2,150 1,961 49,250 49,300 2,152 1,964 49,300 49,350 2,154 1,966 49,350 49,400 2,157 1,968 49,400 49,450 2,159 1,971 49,450 49,500 2,162 1,973 49,500 49,550 2,164 1,975 49,550 49,600 2,166 1,978 49,600 49,650 2,169 1,980 49,650 49,700 2,171 1,983 49,700 49,750 2,173 1,985 49,750 49,800 2,176 1,987 49,800 49,850 2,178 1,990 49,850 49,900 2,181 1,992 49,900 49,950 2,183 1,994 49,950 50,000 2,185 1,997 50,000 50,050 2,188 1,999 50,050 50,100 2,190 2,002 50,100 50,150 2,192 2,004 50,150 50,200 2,195 2,006 50,200 50,250 2,197 2,009 50,250 50,300 2,200 2,011 50,300 50,350 2,202 2,013 50,350 50,400 2,204 2,016 50,400 50,450 2,207 2,018 50,450 50,500 2,209 2,021 50,500 50,550 2,211 2,023 50,550 50,600 2,214 2,025 50,600 50,650 2,216 2,028 50,650 50,700 2,219 2,030 50,700 50,750 2,221 2,032 50,750 50,800 2,223 2,035 50,800 50,850 2,226 2,037 50,850 50,900 2,228 2,040 50,900 50,950 2,230 2,042 50,950 51,000 2,233 2,044 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 32 $42,000 $45,000 $48,000 42,000 42,050 1,808 1,619 42,050 42,100 1,810 1,622 42,100 42,150 1,812 1,624 42,150 42,200 1,815 1,626 42,200 42,250 1,817 1,629 42,250 42,300 1,820 1,631 42,300 42,350 1,822 1,633 42,350 42,400 1,824 1,636 42,400 42,450 1,827 1,638 42,450 42,500 1,829 1,641 42,500 42,550 1,831 1,643 42,550 42,600 1,834 1,645 42,600 42,650 1,836 1,648 42,650 42,700 1,839 1,650 42,700 42,750 1,841 1,652 42,750 42,800 1,843 1,655 42,800 42,850 1,846 1,657 42,850 42,900 1,848 1,660 42,900 42,950 1,850 1,662 42,950 43,000 1,853 1,664 43,000 43,050 1,855 1,667 43,050 43,100 1,858 1,669 43,100 43,150 1,860 1,671 43,150 43,200 1,862 1,674 43,200 43,250 1,865 1,676 43,250 43,300 1,867 1,679 43,300 43,350 1,869 1,681 43,350 43,400 1,872 1,683 43,400 43,450 1,874 1,686 43,450 43,500 1,877 1,688 43,500 43,550 1,879 1,690 43,550 43,600 1,881 1,693 43,600 43,650 1,884 1,695 43,650 43,700 1,886 1,698 43,700 43,750 1,888 1,700 43,750 43,800 1,891 1,702 43,800 43,850 1,893 1,705 43,850 43,900 1,896 1,707 43,900 43,950 1,898 1,709 43,950 44,000 1,900 1,712 44,000 44,050 1,903 1,714 44,050 44,100 1,905 1,717 44,100 44,150 1,907 1,719 44,150 44,200 1,910 1,721 44,200 44,250 1,912 1,724 44,250 44,300 1,915 1,726 44,300 44,350 1,917 1,728 44,350 44,400 1,919 1,731 44,400 44,450 1,922 1,733 44,450 44,500 1,924 1,736 44,500 44,550 1,926 1,738 44,550 44,600 1,929 1,740 44,600 44,650 1,931 1,743 44,650 44,700 1,934 1,745 44,700 44,750 1,936 1,747 44,750 44,800 1,938 1,750 44,800 44,850 1,941 1,752 44,850 44,900 1,943 1,755 44,900 44,950 1,945 1,757 44,950 45,000 1,948 1,759 45,000 45,050 1,950 1,762 45,050 45,100 1,953 1,764 45,100 45,150 1,955 1,766 45,150 45,200 1,957 1,769 45,200 45,250 1,960 1,771 45,250 45,300 1,962 1,774 45,300 45,350 1,964 1,776 45,350 45,400 1,967 1,778 45,400 45,450 1,969 1,781 45,450 45,500 1,972 1,783 45,500 45,550 1,974 1,785 45,550 45,600 1,976 1,788 45,600 45,650 1,979 1,790 45,650 45,700 1,981 1,793 45,700 45,750 1,983 1,795 45,750 45,800 1,986 1,797 45,800 45,850 1,988 1,800 45,850 45,900 1,991 1,802 45,900 45,950 1,993 1,804 45,950 46,000 1,995 1,807 46,000 46,050 1,998 1,809 46,050 46,100 2,000 1,812 46,100 46,150 2,002 1,814 46,150 46,200 2,005 1,816 46,200 46,250 2,007 1,819 46,250 46,300 2,010 1,821 46,300 46,350 2,012 1,823 46,350 46,400 2,014 1,826 46,400 46,450 2,017 1,828 46,450 46,500 2,019 1,831 46,500 46,550 2,021 1,833 46,550 46,600 2,024 1,835 46,600 46,650 2,026 1,838 46,650 46,700 2,029 1,840 46,700 46,750 2,031 1,842 46,750 46,800 2,033 1,845 46,800 46,850 2,036 1,847 46,850 46,900 2,038 1,850 46,900 46,950 2,040 1,852 46,950 47,000 2,043 1,854 47,000 47,050 2,045 1,857 47,050 47,100 2,048 1,859 47,100 47,150 2,050 1,861 47,150 47,200 2,052 1,864 47,200 47,250 2,055 1,866 47,250 47,300 2,057 1,869 47,300 47,350 2,059 1,871 47,350 47,400 2,062 1,873 47,400 47,450 2,064 1,876 47,450 47,500 2,067 1,878 47,500 47,550 2,069 1,880 47,550 47,600 2,071 1,883 47,600 47,650 2,074 1,885 47,650 47,700 2,076 1,888 47,700 47,750 2,078 1,890 47,750 47,800 2,081 1,892 47,800 47,850 2,083 1,895 47,850 47,900 2,086 1,897 47,900 47,950 2,088 1,899 47,950 48,000 2,090 1,902
2024 OKLAHOMA INCOME TAX TABLE $52,000 $53,000 $55,000 $56,000 $57,000 $58,000 $59,000 57,000 57,050 2,520 2,332 57,050 57,100 2,523 2,334 57,100 57,150 2,525 2,336 57,150 57,200 2,527 2,339 57,200 57,250 2,530 2,341 57,250 57,300 2,532 2,344 57,300 57,350 2,534 2,346 57,350 57,400 2,537 2,348 57,400 57,450 2,539 2,351 57,450 57,500 2,542 2,353 57,500 57,550 2,544 2,355 57,550 57,600 2,546 2,358 57,600 57,650 2,549 2,360 57,650 57,700 2,551 2,363 57,700 57,750 2,553 2,365 57,750 57,800 2,556 2,367 57,800 57,850 2,558 2,370 57,850 57,900 2,561 2,372 57,900 57,950 2,563 2,374 57,950 58,000 2,565 2,377 58,000 58,050 2,568 2,379 58,050 58,100 2,570 2,382 58,100 58,150 2,572 2,384 58,150 58,200 2,575 2,386 58,200 58,250 2,577 2,389 58,250 58,300 2,580 2,391 58,300 58,350 2,582 2,393 58,350 58,400 2,584 2,396 58,400 58,450 2,587 2,398 58,450 58,500 2,589 2,401 58,500 58,550 2,591 2,403 58,550 58,600 2,594 2,405 58,600 58,650 2,596 2,408 58,650 58,700 2,599 2,410 58,700 58,750 2,601 2,412 58,750 58,800 2,603 2,415 58,800 58,850 2,606 2,417 58,850 58,900 2,608 2,420 58,900 58,950 2,610 2,422 58,950 59,000 2,613 2,424 59,000 59,050 2,615 2,427 59,050 59,100 2,618 2,429 59,100 59,150 2,620 2,431 59,150 59,200 2,622 2,434 59,200 59,250 2,625 2,436 59,250 59,300 2,627 2,439 59,300 59,350 2,629 2,441 59,350 59,400 2,632 2,443 59,400 59,450 2,634 2,446 59,450 59,500 2,637 2,448 59,500 59,550 2,639 2,450 59,550 59,600 2,641 2,453 59,600 59,650 2,644 2,455 59,650 59,700 2,646 2,458 59,700 59,750 2,648 2,460 59,750 59,800 2,651 2,462 59,800 59,850 2,653 2,465 59,850 59,900 2,656 2,467 59,900 59,950 2,658 2,469 59,950 60,000 2,660 2,472 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 33 $51,000 $54,000 51,000 51,050 2,235 2,047 51,050 51,100 2,238 2,049 51,100 51,150 2,240 2,051 51,150 51,200 2,242 2,054 51,200 51,250 2,245 2,056 51,250 51,300 2,247 2,059 51,300 51,350 2,249 2,061 51,350 51,400 2,252 2,063 51,400 51,450 2,254 2,066 51,450 51,500 2,257 2,068 51,500 51,550 2,259 2,070 51,550 51,600 2,261 2,073 51,600 51,650 2,264 2,075 51,650 51,700 2,266 2,078 51,700 51,750 2,268 2,080 51,750 51,800 2,271 2,082 51,800 51,850 2,273 2,085 51,850 51,900 2,276 2,087 51,900 51,950 2,278 2,089 51,950 52,000 2,280 2,092 52,000 52,050 2,283 2,094 52,050 52,100 2,285 2,097 52,100 52,150 2,287 2,099 52,150 52,200 2,290 2,101 52,200 52,250 2,292 2,104 52,250 52,300 2,295 2,106 52,300 52,350 2,297 2,108 52,350 52,400 2,299 2,111 52,400 52,450 2,302 2,113 52,450 52,500 2,304 2,116 52,500 52,550 2,306 2,118 52,550 52,600 2,309 2,120 52,600 52,650 2,311 2,123 52,650 52,700 2,314 2,125 52,700 52,750 2,316 2,127 52,750 52,800 2,318 2,130 52,800 52,850 2,321 2,132 52,850 52,900 2,323 2,135 52,900 52,950 2,325 2,137 52,950 53,000 2,328 2,139 53,000 53,050 2,330 2,142 53,050 53,100 2,333 2,144 53,100 53,150 2,335 2,146 53,150 53,200 2,337 2,149 53,200 53,250 2,340 2,151 53,250 53,300 2,342 2,154 53,300 53,350 2,344 2,156 53,350 53,400 2,347 2,158 53,400 53,450 2,349 2,161 53,450 53,500 2,352 2,163 53,500 53,550 2,354 2,165 53,550 53,600 2,356 2,168 53,600 53,650 2,359 2,170 53,650 53,700 2,361 2,173 53,700 53,750 2,363 2,175 53,750 53,800 2,366 2,177 53,800 53,850 2,368 2,180 53,850 53,900 2,371 2,182 53,900 53,950 2,373 2,184 53,950 54,000 2,375 2,187 54,000 54,050 2,378 2,189 54,050 54,100 2,380 2,192 54,100 54,150 2,382 2,194 54,150 54,200 2,385 2,196 54,200 54,250 2,387 2,199 54,250 54,300 2,390 2,201 54,300 54,350 2,392 2,203 54,350 54,400 2,394 2,206 54,400 54,450 2,397 2,208 54,450 54,500 2,399 2,211 54,500 54,550 2,401 2,213 54,550 54,600 2,404 2,215 54,600 54,650 2,406 2,218 54,650 54,700 2,409 2,220 54,700 54,750 2,411 2,222 54,750 54,800 2,413 2,225 54,800 54,850 2,416 2,227 54,850 54,900 2,418 2,230 54,900 54,950 2,420 2,232 54,950 55,000 2,423 2,234 55,000 55,050 2,425 2,237 55,050 55,100 2,428 2,239 55,100 55,150 2,430 2,241 55,150 55,200 2,432 2,244 55,200 55,250 2,435 2,246 55,250 55,300 2,437 2,249 55,300 55,350 2,439 2,251 55,350 55,400 2,442 2,253 55,400 55,450 2,444 2,256 55,450 55,500 2,447 2,258 55,500 55,550 2,449 2,260 55,550 55,600 2,451 2,263 55,600 55,650 2,454 2,265 55,650 55,700 2,456 2,268 55,700 55,750 2,458 2,270 55,750 55,800 2,461 2,272 55,800 55,850 2,463 2,275 55,850 55,900 2,466 2,277 55,900 55,950 2,468 2,279 55,950 56,000 2,470 2,282 56,000 56,050 2,473 2,284 56,050 56,100 2,475 2,287 56,100 56,150 2,477 2,289 56,150 56,200 2,480 2,291 56,200 56,250 2,482 2,294 56,250 56,300 2,485 2,296 56,300 56,350 2,487 2,298 56,350 56,400 2,489 2,301 56,400 56,450 2,492 2,303 56,450 56,500 2,494 2,306 56,500 56,550 2,496 2,308 56,550 56,600 2,499 2,310 56,600 56,650 2,501 2,313 56,650 56,700 2,504 2,315 56,700 56,750 2,506 2,317 56,750 56,800 2,508 2,320 56,800 56,850 2,511 2,322 56,850 56,900 2,513 2,325 56,900 56,950 2,515 2,327 56,950 57,000 2,518 2,329
2024 OKLAHOMA INCOME TAX TABLE $61,000 $62,000 $64,000 $65,000 $66,000 $67,000 $68,000 66,000 66,050 2,948 2,759 66,050 66,100 2,950 2,762 66,100 66,150 2,952 2,764 66,150 66,200 2,955 2,766 66,200 66,250 2,957 2,769 66,250 66,300 2,960 2,771 66,300 66,350 2,962 2,773 66,350 66,400 2,964 2,776 66,400 66,450 2,967 2,778 66,450 66,500 2,969 2,781 66,500 66,550 2,971 2,783 66,550 66,600 2,974 2,785 66,600 66,650 2,976 2,788 66,650 66,700 2,979 2,790 66,700 66,750 2,981 2,792 66,750 66,800 2,983 2,795 66,800 66,850 2,986 2,797 66,850 66,900 2,988 2,800 66,900 66,950 2,990 2,802 66,950 67,000 2,993 2,804 67,000 67,050 2,995 2,807 67,050 67,100 2,998 2,809 67,100 67,150 3,000 2,811 67,150 67,200 3,002 2,814 67,200 67,250 3,005 2,816 67,250 67,300 3,007 2,819 67,300 67,350 3,009 2,821 67,350 67,400 3,012 2,823 67,400 67,450 3,014 2,826 67,450 67,500 3,017 2,828 67,500 67,550 3,019 2,830 67,550 67,600 3,021 2,833 67,600 67,650 3,024 2,835 67,650 67,700 3,026 2,838 67,700 67,750 3,028 2,840 67,750 67,800 3,031 2,842 67,800 67,850 3,033 2,845 67,850 67,900 3,036 2,847 67,900 67,950 3,038 2,849 67,950 68,000 3,040 2,852 68,000 68,050 3,043 2,854 68,050 68,100 3,045 2,857 68,100 68,150 3,047 2,859 68,150 68,200 3,050 2,861 68,200 68,250 3,052 2,864 68,250 68,300 3,055 2,866 68,300 68,350 3,057 2,868 68,350 68,400 3,059 2,871 68,400 68,450 3,062 2,873 68,450 68,500 3,064 2,876 68,500 68,550 3,066 2,878 68,550 68,600 3,069 2,880 68,600 68,650 3,071 2,883 68,650 68,700 3,074 2,885 68,700 68,750 3,076 2,887 68,750 68,800 3,078 2,890 68,800 68,850 3,081 2,892 68,850 68,900 3,083 2,895 68,900 68,950 3,085 2,897 68,950 69,000 3,088 2,899 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 34 $60,000 $63,000 60,000 60,050 2,663 2,474 60,050 60,100 2,665 2,477 60,100 60,150 2,667 2,479 60,150 60,200 2,670 2,481 60,200 60,250 2,672 2,484 60,250 60,300 2,675 2,486 60,300 60,350 2,677 2,488 60,350 60,400 2,679 2,491 60,400 60,450 2,682 2,493 60,450 60,500 2,684 2,496 60,500 60,550 2,686 2,498 60,550 60,600 2,689 2,500 60,600 60,650 2,691 2,503 60,650 60,700 2,694 2,505 60,700 60,750 2,696 2,507 60,750 60,800 2,698 2,510 60,800 60,850 2,701 2,512 60,850 60,900 2,703 2,515 60,900 60,950 2,705 2,517 60,950 61,000 2,708 2,519 61,000 61,050 2,710 2,522 61,050 61,100 2,713 2,524 61,100 61,150 2,715 2,526 61,150 61,200 2,717 2,529 61,200 61,250 2,720 2,531 61,250 61,300 2,722 2,534 61,300 61,350 2,724 2,536 61,350 61,400 2,727 2,538 61,400 61,450 2,729 2,541 61,450 61,500 2,732 2,543 61,500 61,550 2,734 2,545 61,550 61,600 2,736 2,548 61,600 61,650 2,739 2,550 61,650 61,700 2,741 2,553 61,700 61,750 2,743 2,555 61,750 61,800 2,746 2,557 61,800 61,850 2,748 2,560 61,850 61,900 2,751 2,562 61,900 61,950 2,753 2,564 61,950 62,000 2,755 2,567 62,000 62,050 2,758 2,569 62,050 62,100 2,760 2,572 62,100 62,150 2,762 2,574 62,150 62,200 2,765 2,576 62,200 62,250 2,767 2,579 62,250 62,300 2,770 2,581 62,300 62,350 2,772 2,583 62,350 62,400 2,774 2,586 62,400 62,450 2,777 2,588 62,450 62,500 2,779 2,591 62,500 62,550 2,781 2,593 62,550 62,600 2,784 2,595 62,600 62,650 2,786 2,598 62,650 62,700 2,789 2,600 62,700 62,750 2,791 2,602 62,750 62,800 2,793 2,605 62,800 62,850 2,796 2,607 62,850 62,900 2,798 2,610 62,900 62,950 2,800 2,612 62,950 63,000 2,803 2,614 63,000 63,050 2,805 2,617 63,050 63,100 2,808 2,619 63,100 63,150 2,810 2,621 63,150 63,200 2,812 2,624 63,200 63,250 2,815 2,626 63,250 63,300 2,817 2,629 63,300 63,350 2,819 2,631 63,350 63,400 2,822 2,633 63,400 63,450 2,824 2,636 63,450 63,500 2,827 2,638 63,500 63,550 2,829 2,640 63,550 63,600 2,831 2,643 63,600 63,650 2,834 2,645 63,650 63,700 2,836 2,648 63,700 63,750 2,838 2,650 63,750 63,800 2,841 2,652 63,800 63,850 2,843 2,655 63,850 63,900 2,846 2,657 63,900 63,950 2,848 2,659 63,950 64,000 2,850 2,662 64,000 64,050 2,853 2,664 64,050 64,100 2,855 2,667 64,100 64,150 2,857 2,669 64,150 64,200 2,860 2,671 64,200 64,250 2,862 2,674 64,250 64,300 2,865 2,676 64,300 64,350 2,867 2,678 64,350 64,400 2,869 2,681 64,400 64,450 2,872 2,683 64,450 64,500 2,874 2,686 64,500 64,550 2,876 2,688 64,550 64,600 2,879 2,690 64,600 64,650 2,881 2,693 64,650 64,700 2,884 2,695 64,700 64,750 2,886 2,697 64,750 64,800 2,888 2,700 64,800 64,850 2,891 2,702 64,850 64,900 2,893 2,705 64,900 64,950 2,895 2,707 64,950 65,000 2,898 2,709 65,000 65,050 2,900 2,712 65,050 65,100 2,903 2,714 65,100 65,150 2,905 2,716 65,150 65,200 2,907 2,719 65,200 65,250 2,910 2,721 65,250 65,300 2,912 2,724 65,300 65,350 2,914 2,726 65,350 65,400 2,917 2,728 65,400 65,450 2,919 2,731 65,450 65,500 2,922 2,733 65,500 65,550 2,924 2,735 65,550 65,600 2,926 2,738 65,600 65,650 2,929 2,740 65,650 65,700 2,931 2,743 65,700 65,750 2,933 2,745 65,750 65,800 2,936 2,747 65,800 65,850 2,938 2,750 65,850 65,900 2,941 2,752 65,900 65,950 2,943 2,754 65,950 66,000 2,945 2,757
2024 OKLAHOMA INCOME TAX TABLE $70,000 $71,000 $73,000 $74,000 $75,000 $76,000 $77,000 75,000 75,050 3,375 3,187 75,050 75,100 3,378 3,189 75,100 75,150 3,380 3,191 75,150 75,200 3,382 3,194 75,200 75,250 3,385 3,196 75,250 75,300 3,387 3,199 75,300 75,350 3,389 3,201 75,350 75,400 3,392 3,203 75,400 75,450 3,394 3,206 75,450 75,500 3,397 3,208 75,500 75,550 3,399 3,210 75,550 75,600 3,401 3,213 75,600 75,650 3,404 3,215 75,650 75,700 3,406 3,218 75,700 75,750 3,408 3,220 75,750 75,800 3,411 3,222 75,800 75,850 3,413 3,225 75,850 75,900 3,416 3,227 75,900 75,950 3,418 3,229 75,950 76,000 3,420 3,232 76,000 76,050 3,423 3,234 76,050 76,100 3,425 3,237 76,100 76,150 3,427 3,239 76,150 76,200 3,430 3,241 76,200 76,250 3,432 3,244 76,250 76,300 3,435 3,246 76,300 76,350 3,437 3,248 76,350 76,400 3,439 3,251 76,400 76,450 3,442 3,253 76,450 76,500 3,444 3,256 76,500 76,550 3,446 3,258 76,550 76,600 3,449 3,260 76,600 76,650 3,451 3,263 76,650 76,700 3,454 3,265 76,700 76,750 3,456 3,267 76,750 76,800 3,458 3,270 76,800 76,850 3,461 3,272 76,850 76,900 3,463 3,275 76,900 76,950 3,465 3,277 76,950 77,000 3,468 3,279 77,000 77,050 3,470 3,282 77,050 77,100 3,473 3,284 77,100 77,150 3,475 3,286 77,150 77,200 3,477 3,289 77,200 77,250 3,480 3,291 77,250 77,300 3,482 3,294 77,300 77,350 3,484 3,296 77,350 77,400 3,487 3,298 77,400 77,450 3,489 3,301 77,450 77,500 3,492 3,303 77,500 77,550 3,494 3,305 77,550 77,600 3,496 3,308 77,600 77,650 3,499 3,310 77,650 77,700 3,501 3,313 77,700 77,750 3,503 3,315 77,750 77,800 3,506 3,317 77,800 77,850 3,508 3,320 77,850 77,900 3,511 3,322 77,900 77,950 3,513 3,324 77,950 78,000 3,515 3,327 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 35 $69,000 $72,000 69,000 69,050 3,090 2,902 69,050 69,100 3,093 2,904 69,100 69,150 3,095 2,906 69,150 69,200 3,097 2,909 69,200 69,250 3,100 2,911 69,250 69,300 3,102 2,914 69,300 69,350 3,104 2,916 69,350 69,400 3,107 2,918 69,400 69,450 3,109 2,921 69,450 69,500 3,112 2,923 69,500 69,550 3,114 2,925 69,550 69,600 3,116 2,928 69,600 69,650 3,119 2,930 69,650 69,700 3,121 2,933 69,700 69,750 3,123 2,935 69,750 69,800 3,126 2,937 69,800 69,850 3,128 2,940 69,850 69,900 3,131 2,942 69,900 69,950 3,133 2,944 69,950 70,000 3,135 2,947 70,000 70,050 3,138 2,949 70,050 70,100 3,140 2,952 70,100 70,150 3,142 2,954 70,150 70,200 3,145 2,956 70,200 70,250 3,147 2,959 70,250 70,300 3,150 2,961 70,300 70,350 3,152 2,963 70,350 70,400 3,154 2,966 70,400 70,450 3,157 2,968 70,450 70,500 3,159 2,971 70,500 70,550 3,161 2,973 70,550 70,600 3,164 2,975 70,600 70,650 3,166 2,978 70,650 70,700 3,169 2,980 70,700 70,750 3,171 2,982 70,750 70,800 3,173 2,985 70,800 70,850 3,176 2,987 70,850 70,900 3,178 2,990 70,900 70,950 3,180 2,992 70,950 71,000 3,183 2,994 71,000 71,050 3,185 2,997 71,050 71,100 3,188 2,999 71,100 71,150 3,190 3,001 71,150 71,200 3,192 3,004 71,200 71,250 3,195 3,006 71,250 71,300 3,197 3,009 71,300 71,350 3,199 3,011 71,350 71,400 3,202 3,013 71,400 71,450 3,204 3,016 71,450 71,500 3,207 3,018 71,500 71,550 3,209 3,020 71,550 71,600 3,211 3,023 71,600 71,650 3,214 3,025 71,650 71,700 3,216 3,028 71,700 71,750 3,218 3,030 71,750 71,800 3,221 3,032 71,800 71,850 3,223 3,035 71,850 71,900 3,226 3,037 71,900 71,950 3,228 3,039 71,950 72,000 3,230 3,042 72,000 72,050 3,233 3,044 72,050 72,100 3,235 3,047 72,100 72,150 3,237 3,049 72,150 72,200 3,240 3,051 72,200 72,250 3,242 3,054 72,250 72,300 3,245 3,056 72,300 72,350 3,247 3,058 72,350 72,400 3,249 3,061 72,400 72,450 3,252 3,063 72,450 72,500 3,254 3,066 72,500 72,550 3,256 3,068 72,550 72,600 3,259 3,070 72,600 72,650 3,261 3,073 72,650 72,700 3,264 3,075 72,700 72,750 3,266 3,077 72,750 72,800 3,268 3,080 72,800 72,850 3,271 3,082 72,850 72,900 3,273 3,085 72,900 72,950 3,275 3,087 72,950 73,000 3,278 3,089 73,000 73,050 3,280 3,092 73,050 73,100 3,283 3,094 73,100 73,150 3,285 3,096 73,150 73,200 3,287 3,099 73,200 73,250 3,290 3,101 73,250 73,300 3,292 3,104 73,300 73,350 3,294 3,106 73,350 73,400 3,297 3,108 73,400 73,450 3,299 3,111 73,450 73,500 3,302 3,113 73,500 73,550 3,304 3,115 73,550 73,600 3,306 3,118 73,600 73,650 3,309 3,120 73,650 73,700 3,311 3,123 73,700 73,750 3,313 3,125 73,750 73,800 3,316 3,127 73,800 73,850 3,318 3,130 73,850 73,900 3,321 3,132 73,900 73,950 3,323 3,134 73,950 74,000 3,325 3,137 74,000 74,050 3,328 3,139 74,050 74,100 3,330 3,142 74,100 74,150 3,332 3,144 74,150 74,200 3,335 3,146 74,200 74,250 3,337 3,149 74,250 74,300 3,340 3,151 74,300 74,350 3,342 3,153 74,350 74,400 3,344 3,156 74,400 74,450 3,347 3,158 74,450 74,500 3,349 3,161 74,500 74,550 3,351 3,163 74,550 74,600 3,354 3,165 74,600 74,650 3,356 3,168 74,650 74,700 3,359 3,170 74,700 74,750 3,361 3,172 74,750 74,800 3,363 3,175 74,800 74,850 3,366 3,177 74,850 74,900 3,368 3,180 74,900 74,950 3,370 3,182 74,950 75,000 3,373 3,184
2024 OKLAHOMA INCOME TAX TABLE $79,000 $80,000 $82,000 $83,000 $85,000 $86,000 84,000 84,050 3,803 3,614 84,050 84,100 3,805 3,617 84,100 84,150 3,807 3,619 84,150 84,200 3,810 3,621 84,200 84,250 3,812 3,624 84,250 84,300 3,815 3,626 84,300 84,350 3,817 3,628 84,350 84,400 3,819 3,631 84,400 84,450 3,822 3,633 84,450 84,500 3,824 3,636 84,500 84,550 3,826 3,638 84,550 84,600 3,829 3,640 84,600 84,650 3,831 3,643 84,650 84,700 3,834 3,645 84,700 84,750 3,836 3,647 84,750 84,800 3,838 3,650 84,800 84,850 3,841 3,652 84,850 84,900 3,843 3,655 84,900 84,950 3,845 3,657 84,950 85,000 3,848 3,659 85,000 85,050 3,850 3,662 85,050 85,100 3,853 3,664 85,100 85,150 3,855 3,666 85,150 85,200 3,857 3,669 85,200 85,250 3,860 3,671 85,250 85,300 3,862 3,674 85,300 85,350 3,864 3,676 85,350 85,400 3,867 3,678 85,400 85,450 3,869 3,681 85,450 85,500 3,872 3,683 85,500 85,550 3,874 3,685 85,550 85,600 3,876 3,688 85,600 85,650 3,879 3,690 85,650 85,700 3,881 3,693 85,700 85,750 3,883 3,695 85,750 85,800 3,886 3,697 85,800 85,850 3,888 3,700 85,850 85,900 3,891 3,702 85,900 85,950 3,893 3,704 85,950 86,000 3,895 3,707 86,000 86,050 3,898 3,709 86,050 86,100 3,900 3,712 86,100 86,150 3,902 3,714 86,150 86,200 3,905 3,716 86,200 86,250 3,907 3,719 86,250 86,300 3,910 3,721 86,300 86,350 3,912 3,723 86,350 86,400 3,914 3,726 86,400 86,450 3,917 3,728 86,450 86,500 3,919 3,731 86,500 86,550 3,921 3,733 86,550 86,600 3,924 3,735 86,600 86,650 3,926 3,738 86,650 86,700 3,929 3,740 86,700 86,750 3,931 3,742 86,750 86,800 3,933 3,745 86,800 86,850 3,936 3,747 86,850 86,900 3,938 3,750 86,900 86,950 3,940 3,752 86,950 87,000 3,943 3,754 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 36 $78,000 $81,000 $84,000 78,000 78,050 3,518 3,329 78,050 78,100 3,520 3,332 78,100 78,150 3,522 3,334 78,150 78,200 3,525 3,336 78,200 78,250 3,527 3,339 78,250 78,300 3,530 3,341 78,300 78,350 3,532 3,343 78,350 78,400 3,534 3,346 78,400 78,450 3,537 3,348 78,450 78,500 3,539 3,351 78,500 78,550 3,541 3,353 78,550 78,600 3,544 3,355 78,600 78,650 3,546 3,358 78,650 78,700 3,549 3,360 78,700 78,750 3,551 3,362 78,750 78,800 3,553 3,365 78,800 78,850 3,556 3,367 78,850 78,900 3,558 3,370 78,900 78,950 3,560 3,372 78,950 79,000 3,563 3,374 79,000 79,050 3,565 3,377 79,050 79,100 3,568 3,379 79,100 79,150 3,570 3,381 79,150 79,200 3,572 3,384 79,200 79,250 3,575 3,386 79,250 79,300 3,577 3,389 79,300 79,350 3,579 3,391 79,350 79,400 3,582 3,393 79,400 79,450 3,584 3,396 79,450 79,500 3,587 3,398 79,500 79,550 3,589 3,400 79,550 79,600 3,591 3,403 79,600 79,650 3,594 3,405 79,650 79,700 3,596 3,408 79,700 79,750 3,598 3,410 79,750 79,800 3,601 3,412 79,800 79,850 3,603 3,415 79,850 79,900 3,606 3,417 79,900 79,950 3,608 3,419 79,950 80,000 3,610 3,422 80,000 80,050 3,613 3,424 80,050 80,100 3,615 3,427 80,100 80,150 3,617 3,429 80,150 80,200 3,620 3,431 80,200 80,250 3,622 3,434 80,250 80,300 3,625 3,436 80,300 80,350 3,627 3,438 80,350 80,400 3,629 3,441 80,400 80,450 3,632 3,443 80,450 80,500 3,634 3,446 80,500 80,550 3,636 3,448 80,550 80,600 3,639 3,450 80,600 80,650 3,641 3,453 80,650 80,700 3,644 3,455 80,700 80,750 3,646 3,457 80,750 80,800 3,648 3,460 80,800 80,850 3,651 3,462 80,850 80,900 3,653 3,465 80,900 80,950 3,655 3,467 80,950 81,000 3,658 3,469 81,000 81,050 3,660 3,472 81,050 81,100 3,663 3,474 81,100 81,150 3,665 3,476 81,150 81,200 3,667 3,479 81,200 81,250 3,670 3,481 81,250 81,300 3,672 3,484 81,300 81,350 3,674 3,486 81,350 81,400 3,677 3,488 81,400 81,450 3,679 3,491 81,450 81,500 3,682 3,493 81,500 81,550 3,684 3,495 81,550 81,600 3,686 3,498 81,600 81,650 3,689 3,500 81,650 81,700 3,691 3,503 81,700 81,750 3,693 3,505 81,750 81,800 3,696 3,507 81,800 81,850 3,698 3,510 81,850 81,900 3,701 3,512 81,900 81,950 3,703 3,514 81,950 82,000 3,705 3,517 82,000 82,050 3,708 3,519 82,050 82,100 3,710 3,522 82,100 82,150 3,712 3,524 82,150 82,200 3,715 3,526 82,200 82,250 3,717 3,529 82,250 82,300 3,720 3,531 82,300 82,350 3,722 3,533 82,350 82,400 3,724 3,536 82,400 82,450 3,727 3,538 82,450 82,500 3,729 3,541 82,500 82,550 3,731 3,543 82,550 82,600 3,734 3,545 82,600 82,650 3,736 3,548 82,650 82,700 3,739 3,550 82,700 82,750 3,741 3,552 82,750 82,800 3,743 3,555 82,800 82,850 3,746 3,557 82,850 82,900 3,748 3,560 82,900 82,950 3,750 3,562 82,950 83,000 3,753 3,564 83,000 83,050 3,755 3,567 83,050 83,100 3,758 3,569 83,100 83,150 3,760 3,571 83,150 83,200 3,762 3,574 83,200 83,250 3,765 3,576 83,250 83,300 3,767 3,579 83,300 83,350 3,769 3,581 83,350 83,400 3,772 3,583 83,400 83,450 3,774 3,586 83,450 83,500 3,777 3,588 83,500 83,550 3,779 3,590 83,550 83,600 3,781 3,593 83,600 83,650 3,784 3,595 83,650 83,700 3,786 3,598 83,700 83,750 3,788 3,600 83,750 83,800 3,791 3,602 83,800 83,850 3,793 3,605 83,850 83,900 3,796 3,607 83,900 83,950 3,798 3,609 83,950 84,000 3,800 3,612
2024 OKLAHOMA INCOME TAX TABLE $88,000 $89,000 $91,000 $92,000 $93,000 $94,000 $95,000 93,000 93,050 4,230 4,042 93,050 93,100 4,233 4,044 93,100 93,150 4,235 4,046 93,150 93,200 4,237 4,049 93,200 93,250 4,240 4,051 93,250 93,300 4,242 4,054 93,300 93,350 4,244 4,056 93,350 93,400 4,247 4,058 93,400 93,450 4,249 4,061 93,450 93,500 4,252 4,063 93,500 93,550 4,254 4,065 93,550 93,600 4,256 4,068 93,600 93,650 4,259 4,070 93,650 93,700 4,261 4,073 93,700 93,750 4,263 4,075 93,750 93,800 4,266 4,077 93,800 93,850 4,268 4,080 93,850 93,900 4,271 4,082 93,900 93,950 4,273 4,084 93,950 94,000 4,275 4,087 94,000 94,050 4,278 4,089 94,050 94,100 4,280 4,092 94,100 94,150 4,282 4,094 94,150 94,200 4,285 4,096 94,200 94,250 4,287 4,099 94,250 94,300 4,290 4,101 94,300 94,350 4,292 4,103 94,350 94,400 4,294 4,106 94,400 94,450 4,297 4,108 94,450 94,500 4,299 4,111 94,500 94,550 4,301 4,113 94,550 94,600 4,304 4,115 94,600 94,650 4,306 4,118 94,650 94,700 4,309 4,120 94,700 94,750 4,311 4,122 94,750 94,800 4,313 4,125 94,800 94,850 4,316 4,127 94,850 94,900 4,318 4,130 94,900 94,950 4,320 4,132 94,950 95,000 4,323 4,134 95,000 95,050 4,325 4,137 95,050 95,100 4,328 4,139 95,100 95,150 4,330 4,141 95,150 95,200 4,332 4,144 95,200 95,250 4,335 4,146 95,250 95,300 4,337 4,149 95,300 95,350 4,339 4,151 95,350 95,400 4,342 4,153 95,400 95,450 4,344 4,156 95,450 95,500 4,347 4,158 95,500 95,550 4,349 4,160 95,550 95,600 4,351 4,163 95,600 95,650 4,354 4,165 95,650 95,700 4,356 4,168 95,700 95,750 4,358 4,170 95,750 95,800 4,361 4,172 95,800 95,850 4,363 4,175 95,850 95,900 4,366 4,177 95,900 95,950 4,368 4,179 95,950 96,000 4,370 4,182 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 Surviving Spouse.
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 37 $87,000 $90,000 87,000 87,050 3,945 3,757 87,050 87,100 3,948 3,759 87,100 87,150 3,950 3,761 87,150 87,200 3,952 3,764 87,200 87,250 3,955 3,766 87,250 87,300 3,957 3,769 87,300 87,350 3,959 3,771 87,350 87,400 3,962 3,773 87,400 87,450 3,964 3,776 87,450 87,500 3,967 3,778 87,500 87,550 3,969 3,780 87,550 87,600 3,971 3,783 87,600 87,650 3,974 3,785 87,650 87,700 3,976 3,788 87,700 87,750 3,978 3,790 87,750 87,800 3,981 3,792 87,800 87,850 3,983 3,795 87,850 87,900 3,986 3,797 87,900 87,950 3,988 3,799 87,950 88,000 3,990 3,802 88,000 88,050 3,993 3,804 88,050 88,100 3,995 3,807 88,100 88,150 3,997 3,809 88,150 88,200 4,000 3,811 88,200 88,250 4,002 3,814 88,250 88,300 4,005 3,816 88,300 88,350 4,007 3,818 88,350 88,400 4,009 3,821 88,400 88,450 4,012 3,823 88,450 88,500 4,014 3,826 88,500 88,550 4,016 3,828 88,550 88,600 4,019 3,830 88,600 88,650 4,021 3,833 88,650 88,700 4,024 3,835 88,700 88,750 4,026 3,837 88,750 88,800 4,028 3,840 88,800 88,850 4,031 3,842 88,850 88,900 4,033 3,845 88,900 88,950 4,035 3,847 88,950 89,000 4,038 3,849 89,000 89,050 4,040 3,852 89,050 89,100 4,043 3,854 89,100 89,150 4,045 3,856 89,150 89,200 4,047 3,859 89,200 89,250 4,050 3,861 89,250 89,300 4,052 3,864 89,300 89,350 4,054 3,866 89,350 89,400 4,057 3,868 89,400 89,450 4,059 3,871 89,450 89,500 4,062 3,873 89,500 89,550 4,064 3,875 89,550 89,600 4,066 3,878 89,600 89,650 4,069 3,880 89,650 89,700 4,071 3,883 89,700 89,750 4,073 3,885 89,750 89,800 4,076 3,887 89,800 89,850 4,078 3,890 89,850 89,900 4,081 3,892 89,900 89,950 4,083 3,894 89,950 90,000 4,085 3,897 90,000 90,050 4,088 3,899 90,050 90,100 4,090 3,902 90,100 90,150 4,092 3,904 90,150 90,200 4,095 3,906 90,200 90,250 4,097 3,909 90,250 90,300 4,100 3,911 90,300 90,350 4,102 3,913 90,350 90,400 4,104 3,916 90,400 90,450 4,107 3,918 90,450 90,500 4,109 3,921 90,500 90,550 4,111 3,923 90,550 90,600 4,114 3,925 90,600 90,650 4,116 3,928 90,650 90,700 4,119 3,930 90,700 90,750 4,121 3,932 90,750 90,800 4,123 3,935 90,800 90,850 4,126 3,937 90,850 90,900 4,128 3,940 90,900 90,950 4,130 3,942 90,950 91,000 4,133 3,944 91,000 91,050 4,135 3,947 91,050 91,100 4,138 3,949 91,100 91,150 4,140 3,951 91,150 91,200 4,142 3,954 91,200 91,250 4,145 3,956 91,250 91,300 4,147 3,959 91,300 91,350 4,149 3,961 91,350 91,400 4,152 3,963 91,400 91,450 4,154 3,966 91,450 91,500 4,157 3,968 91,500 91,550 4,159 3,970 91,550 91,600 4,161 3,973 91,600 91,650 4,164 3,975 91,650 91,700 4,166 3,978 91,700 91,750 4,168 3,980 91,750 91,800 4,171 3,982 91,800 91,850 4,173 3,985 91,850 91,900 4,176 3,987 91,900 91,950 4,178 3,989 91,950 92,000 4,180 3,992 92,000 92,050 4,183 3,994 92,050 92,100 4,185 3,997 92,100 92,150 4,187 3,999 92,150 92,200 4,190 4,001 92,200 92,250 4,192 4,004 92,250 92,300 4,195 4,006 92,300 92,350 4,197 4,008 92,350 92,400 4,199 4,011 92,400 92,450 4,202 4,013 92,450 92,500 4,204 4,016 92,500 92,550 4,206 4,018 92,550 92,600 4,209 4,020 92,600 92,650 4,211 4,023 92,650 92,700 4,214 4,025 92,700 92,750 4,216 4,027 92,750 92,800 4,218 4,030 92,800 92,850 4,221 4,032 92,850 92,900 4,223 4,035 92,900 92,950 4,225 4,037 92,950 93,000 4,228 4,039
2024 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 4,373 6. Total Tax: Add Line 4 to Line 5.
Enter total here.
This is your Total Tax
= $4,373 plus 0.0475 over $100,000
99,000 99,050 4,515 4,327 99,050 99,100 4,518 4,329 99,100 99,150 4,520 4,331 99,150 99,200 4,522 4,334 99,200 99,250 4,525 4,336 99,250 99,300 4,527 4,339 99,300 99,350 4,529 4,341 99,350 99,400 4,532 4,343 99,400 99,450 4,534 4,346 99,450 99,500 4,537 4,348 99,500 99,550 4,539 4,350 99,550 99,600 4,541 4,353 99,600 99,650 4,544 4,355 99,650 99,700 4,546 4,358 99,700 99,750 4,548 4,360 99,750 99,800 4,551 4,362 99,800 99,850 4,553 4,365 99,850 99,900 4,556 4,367 99,900 99,950 4,558 4,369 99,950 100,000 4,560 4,372 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 4,184 96,050 96,100 4,375 4,187 96,100 96,150 4,377 4,189 96,150 96,200 4,380 4,191 96,200 96,250 4,382 4,194 96,250 96,300 4,385 4,196 96,300 96,350 4,387 4,198 96,350 96,400 4,389 4,201 96,400 96,450 4,392 4,203 96,450 96,500 4,394 4,206 96,500 96,550 4,396 4,208 96,550 96,600 4,399 4,210 96,600 96,650 4,401 4,213 96,650 96,700 4,404 4,215 96,700 96,750 4,406 4,217 96,750 96,800 4,408 4,220 96,800 96,850 4,411 4,222 96,850 96,900 4,413 4,225 96,900 96,950 4,415 4,227 96,950 97,000 4,418 4,229 97,000 97,050 4,420 4,232 97,050 97,100 4,423 4,234 97,100 97,150 4,425 4,236 97,150 97,200 4,427 4,239 97,200 97,250 4,430 4,241 97,250 97,300 4,432 4,244 97,300 97,350 4,434 4,246 97,350 97,400 4,437 4,248 97,400 97,450 4,439 4,251 97,450 97,500 4,442 4,253 97,500 97,550 4,444 4,255 97,550 97,600 4,446 4,258 97,600 97,650 4,449 4,260 97,650 97,700 4,451 4,263 97,700 97,750 4,453 4,265 97,750 97,800 4,456 4,267 97,800 97,850 4,458 4,270 97,850 97,900 4,461 4,272 97,900 97,950 4,463 4,274 97,950 98,000 4,465 4,277 98,000 98,050 4,468 4,279 98,050 98,100 4,470 4,282 98,100 98,150 4,472 4,284 98,150 98,200 4,475 4,286 98,200 98,250 4,477 4,289 98,250 98,300 4,480 4,291 98,300 98,350 4,482 4,293 98,350 98,400 4,484 4,296 98,400 98,450 4,487 4,298 98,450 98,500 4,489 4,301 98,500 98,550 4,491 4,303 98,550 98,600 4,494 4,305 98,600 98,650 4,496 4,308 98,650 98,700 4,499 4,310 98,700 98,750 4,501 4,312 98,750 98,800 4,503 4,315 98,800 98,850 4,506 4,317 98,850 98,900 4,508 4,320 98,900 98,950 4,510 4,322 98,950 99,000 4,513 4,324 $98,000
Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 38 * This column must also be used by a Qualified Surviving Spouse. $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; direct 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 and paper checks. Please be aware that if you do not choose direct deposit, you can choose to receive a debit card or a paper check for your income tax refund. Your options for receiving your refund are: 1. Providing direct deposit information. Make sure the banking information entered is correct. If your direct deposit fails to process, you will be issued a debit card. 2. Debit card. You can choose to receive your refund as a debit card. 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. 3. Paper check. A minimum refund of $10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. Note: If none of the available options are chosen, you will receive a debit card. The disclosure below is provided by the debit card company, Conduent, to all Oklahoma state agencies using Comerica debit cards. DEBIT CARD AND PAPER CHECK 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 39
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 40
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 can choose to receive a debit card or a paper check. 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 41 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 2024
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:____________________________________________________
(Provide Federal schedule with detailed description; see instructions).................................................................. 4
5 Line 3 minus line 4................................................................................................................................................... 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 00 00 00 00 00 00 00 00 00 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 surviving spouse 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) 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 Mailing Address (Number and street, including apartment number, rural route or PO Box) City State ZIP or Postal Code Country Your First Name 1. First Name If a Joint Return, Spouse’s First Name Middle Initial Middle Initial Last Name 2. Last Name 3. Social Security Number 4. Date of Birth 5. Relationship to You Last Name Dependents - If more than four dependents, see instructions and place an ‘X’ here:
2024 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 Surviving Spouse: $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 27-38 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 511-TX)................................................................................ 16 17 Form 511-CR - Other Credits Form. List 511-CR 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 41. 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 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 2024 estimated tax payments.............. (qualified farmer )..................... 22 23 2024 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 Parental Choice Tax Credit for Homeschool Expenses (provide Form 591-D)
Total number of eligible students claimed: .............................. 29 30 Amount paid with original return plus additional paid after it was filed
(amended return only)...................................................................................... 30 Name(s) Shown on Form 511: Your Social Security Number: STOP AND READ: If line 4 on page 1 is zero, complete lines 10-11. If line 4 is more than zero, see Schedule 511-E and do not complete lines 10-11.
31 Payments and credits (add lines 21-30 from page 2)........................................................................................... 31 32 Overpayment, if any, as shown on original return and/or prior amended return(s) or
as previously adjusted by Oklahoma (amended return only).................................................................................. 32 33 Total payments and credits (line 31 minus 32)..................................................................................................... 33 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 Debit Card
Paper Check Account Number: Direct Deposit my refund in my: Send my refund as a: Refund Note: For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit card. You can also choose to receive either a debit card or a paper check by placing an ‘X’ in the appropriate box below. Note: A minimum refund of $10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. If no options are selected, you will receive a debit card. See the 511 Packet for direct deposit, debit card and paper check information. 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. 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............................. 2024 Form 511 - Resident Income Tax Return - Page 3 00 00 00 00 00 00 PART FIVE: AMOUNT YOU OWE 39 If line 20 is more than line 33, subtract line 33 from line 20. This is your tax due................................................... 39 40 Underpayment of estimated tax interest (annualized installment method ............................................... )... 40
(If you have an underpayment of estimated tax (line 40) & overpayment (line 34), see instructions.) 41 For delinquent payment add penalty of 5%............................................... $______________________________
plus interest of 1.25% per month............................................................... $______________________________ 41 42 Total tax, penalty and interest (add lines 39-41)...................................................................................................... 42 00 00 00 00 00 00 34 If line 33 is more than line 20, subtract line 20 from line 33. This is your overpayment.......................................... 34 35 Amount of line 34 to be applied to 2025 estimated tax (original return only)
(For further information regarding estimated tax, see page 5 of the 511 Packet.) 35 36 Donations from your refund (total from Schedule 511-H)................................. 36 37 Total deductions from refund (add lines 35 and 36)................................................................................................ 37 38 Amount to be refunded to you (line 34 minus line 37)............................................................................................. 38 The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Schedule 511-A: Oklahoma Subtractions (See instructions on pages 16-20.) 2024 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 Oklahoma Bonus Depreciation Deduction..................................................................................................... 15 16 Oklahoma Deduction for Qualified Equity Investments in an Eligible Oklahoma Venture Capital Company. 16 17 Miscellaneous: Other subtractions (enter number in box for type of deduction)............................. 17 18 Total subtractions (add lines 1-17, enter total here and on line 2 of Form 511).......................................... 18 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 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 Schedule 511-B: Oklahoma Additions (See instructions on pages 20-22.) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
2024 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. 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.
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 00 00 00 00 00 00 00 00 00 17,000 00
1 Military pay exclusion - Active Duty, Reserve and National Guard (not retirement income).......................... 1
2 Qualifying disability deduction....................................................................................................................... 2
3 Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)...................... 3
4 Deduction for providing foster care................................................................................................................ 4
5 Parental Choice Tax Credit for Private School............................................................................................... 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 (See instructions on pages 22-24.) Schedule 511-B: Oklahoma Additions (continued) 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. Schedule 511-D: Oklahoma Itemized Deductions (See instructions on page 24.)
7 Oklahoma loss distributed by an electing PTE.............................................................................................. 7
8 Oklahoma Bonus Depreciation Add-back...................................................................................................... 8
9 Miscellaneous: Other additions (enter number in box for type of addition)..................................... 9 10 Total additions (add lines 1-9, enter total here and on line 6 of Form 511)................................................. 10
2024 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 (See instructions on page 25.) Schedule 511-F: Child Care/Child Tax Credit (See instructions on page 25.) •• 00 00 00 % 00 00 % 00 00 00 00 00
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 Total donations (add lines 1-3, enter total here and on line 36 of Form 511)............................................... 4 2024 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 and OTC Form 511-EIC. 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 (from OTC Form 511-EIC).............................................................................. 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. Place an ‘X’ in the box associated with the dollar amount you wish to have deducted from your refund and donated to that organization. Then carry that figure over into the column at the right. When you carry your figure back to line 36 of Form 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 36 of Form 511. Schedule 511-H: Donations from Refund (Original Return Only) (See instructions on pages 25-26.) 00 00 00 00
2024 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 (See instructions on page 26.)
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 2024. 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 4 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 2024 (If different than shown in mailing address section): If died in 2024 or 2025, enter date of death: If died in 2024 or 2025, 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
2024 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 2024
(if applicable, combine federal and Oklahoma amounts)....................................................................... 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. 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 2024. 00 00 00 00 00 00 00 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 Debit Card
Paper Check Account Number: Direct Deposit my refund in my: Send my refund as a: Refund Note: For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit card. You can also choose to receive either a debit card or a paper check by placing an ‘X’ in the appropriate box below. Note: A minimum refund of $10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. If no options are selected, you will receive a debit card. Due to electronic banking rules, the Oklahoma Tax Commission (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.
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 12/31/2024.
• 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 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 OTC offices are closed, this form is due the next business day. • Extensions do apply to this form. If you have been granted an extension of time in order to file your income tax return (including the April 20th due date for electronically filed returns), file this form with your income tax return on or before the due date granted by the extension. Provide a copy of the extension. Notice • Persons who have received Temporary Assistance for Needy Families (TANF) for any month in the year of 2024 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, 2024, to December 31, 2024. 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 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 deductible 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 eligibility 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 30th. 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, Oklahoma 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 do not choose direct deposit, you can choose to receive a debit card or a paper check. (If you are filing a Form 511, you will complete the Direct Deposit section on the Form 511.) • WARNING! The OTC 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, 2024, 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. If you have more than four dependents, include a statement showing the information required in columns (1) through (5). 2024 Form 538-S - Page 3
(form-538-h)2024 Form 538-H, Oklahoma Claim for Credit or Refund of Property Tax (due June 30, 2025)#
(form-538-h)(document-1)#
A: Were you a resident of Oklahoma for the entire year?.................................... Yes No B: Are you or your spouse 65 or over? If no, answer question “C”...................... Yes No C: Were you totally disabled for the full year? If yes, please submit proof........ Yes No D: Are you required to file an Oklahoma Income Tax return this year?................ Yes No This form is due on or before June 30, 2025. ( ) FORM 538-H Note: If “yes” on line D, this claim MUST be provided with a credit claimed on Form 511. (if you marked “no” on line A, do not file this form) (if you marked “no” on both lines B and C, do not file this form) 2 0 2 4 Yearly Income YOU MAY NOT ENTER NEGATIVE AMOUNTS YOU MAY NOT ENTER NEGATIVE AMOUNTS (Round to Nearest Dollar) 1. Enter total wages, salaries, fees, commissions, bonuses, and tips
(including nontaxable income from your W-2)....................................................................................... 1 2. Enter total interest and dividend income received................................................................................. 2 3. Total of all dependents’ income.............................................................................................................. 3 4. Social Security payments (total including Medicare)............................................................................. 4 5. Railroad Retirement benefits................................................................................................................. 5 6. Other pensions, annuities and IRAs...................................................................................................... 6 7. Alimony.................................................................................................................................................. 7 8. Unemployment benefits......................................................................................................................... 8 9. Earned Income Credit (EIC) received in 2024....................................................................................... 9 10. Nontaxable sources of income (specify) _ _______________________________________............... 10
Examples of nontaxable sources of income are: Veterans disability payments, workers’ compensation,
loss of time insurance, support money and public assistance (housing assistance, cash, etc.) 11. Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains
from the sale or exchange of property (taxable and nontaxable) (provide Federal return including
schedules).............................................................................................................................................. 11 12. Enter gross (positive) business and farm income (provide Federal return including schedules)........... 12 13. Other (specify) ____________________________________________............................................... 13 14. Total gross household income (Add lines 1-13)
If over $12,000, STOP, you don’t qualify for the credit or refund.................................................... 14 Enter TOTAL GROSS income and assistance, taxable and nontaxable, received by ALL members of your household in 2024. Present Home Address (Number and street, including apartment number or rural route) City State ZIP Taxpayer’s First Name Taxpayer’s Social Security Number Spouse’s Social Security Number Phone Number Spouse’s First Name (If a Joint Return) Middle Initial Middle Initial Last Name Last Name PART 1: QUALIFICATION QUESTIONS PART 2: GROSS HOUSEHOLD INCOME 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Claim for Credit or Refund of Property Tax State of Oklahoma
Claimant’s Signature and Date Spouse’s Signature and Date 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. 15. Enter the amount of 2024 real estate taxes paid on your homestead................................................... 15
A copy of your tax bill must be provided with this claim form. 16. To compute credit or refund allowable: Multiply the amount of total household income from
Part 2, line 14: $_______________________X 1% (0.01). Enter result here................................... 16 17. Amount of credit or refund, subtract line 16 from line 15 (not to exceed $200)..................................... 17 18. If you are required to file an Oklahoma Income Tax return, enter the amount
from line 17 here and as a credit on Form 511, line 24.......................................................................... 18 19. If you are NOT required to file an Oklahoma Income Tax return, enter the amount from line 17 here.
(This amount will be refunded either by direct deposit or debit card; see instructions)......................... 19 2024 Form 538-H - Claim for Credit or Refund of Property Tax - Page 2 Name(s) Shown on Form 538-H: Your Social Security Number: PART 3: GROSS HOUSEHOLD INCOME OF $12,000 OR LESS DIRECT DEPOSIT OPTION: For those NOT filing a Form 511 (See page 3 to see if you qualify for Direct Deposit). 00 00 00 00 00 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: Refund Note: For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit card. If no options are selected, you will receive a debit card. 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.
Instructions for Form 538-H Part 2 Part 3 2024 Form 538-H - Page 3 For this form “Gross Household Income” means the amount of income of every type, regardless of the source (except for gifts) 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, pensions, annuities, social security, unemployment payments, veterans dis ability compensation, school grants or scholarships, public assistance payments, alimony, support money, workers’ com pensation, loss-of-time insurance payments, capital gains, and self-employment. If self-employed, enter the gross income from business, and provide a copy of your Federal return, including all schedules and any other type of income received. (Lines 1 through 13.) Any person 65 years of age or older or any totally disabled person who is the head of 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 occupied by such person during the preceding calendar year. Each head of household shall be allowed to file only one claim per year. The amount of any claim filed shall be for the amount of the property taxes paid by the claimant for the preceding calendar year that exceeds 1% of the total household income, but no claim for property tax relief shall exceed $200. All claims for relief with respect to property taxes shall be received by the Oklahoma Tax Commission (OTC) on or before June 30th each year for property taxes paid for the preceding calendar year. If the due date falls on a weekend or legal holiday when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed. 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. Claims for property tax relief shall be allowed as a direct tax credit on the taxpayer’s individual income tax return filed for the calendar year involved. In all cases where claimants have no income tax liability, such claim, or any balance thereof, shall be paid out in the same manner and out of the same fund as refunds of income taxes. If you are not filing a Form 511 and would like to have the amount shown on line 19 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 OTC 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. Definition of Terms for Form 538-H “Disabled Person” means a person unable to engage in any substantial gainful activity by reason of a medically deter mined physical or mental impairment which can be expected to last for a continuous period of 12 months or more. Proof of disability may be established by certification by an agency of State Government, an insurance company or as may be required by the OTC. Eligibility to receive disability benefits under the Federal Social Security Act shall constitute proof of disability. “Household” means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the owner or joint owners as a residence, subject to Ad Valorem taxation. “Head of Household” means a person who as owner or joint owner maintained a home and furnished his own support for said home furnishings and other material necessities. “Property Taxes” means the Ad Valorem taxes on the household actually paid by the head of the household for the pre ceding calendar year. Do not include personal property taxes. “Resident of Oklahoma” is defined as a person legally domiciled in this state for the entire tax year. Mailing and Assistance Mail your completed form to: Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126-0800 If you have questions, call the Taxpayer Resource Center at 405.521.3160. The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. Refund Information for those Not Filing a Form 511