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

dependents............. D. Total exemptions claimed (add A-C).... See instructions on page 3. Read carefully - an incomplete form may delay your refund. 1. Dependents (first name, middle initial, last name) If you have additional dependents, provide a schedule. 2. Age 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 2025. PART 2: DEPENDENT (Note: Do not enter the taxpayer or spouse as a dependent. See instructions.) 1 Enter total wages, salaries, fees, commissions, bonuses, and tips (including nontaxable income from your W-2s) ........................................................................................... 2 Enter total interest and dividend income received ........................................................................................ 3 Total of all dependents’ income (from Part 2, Column 5)............................................................................... 4 Social Security payments (total including Medicare) .................................................................................... 5 Railroad Retirement benefits ........................................................................................................................ 6 Other pensions, annuities, and Individual Retirement Accounts (IRAs) ........................................................ 7 Alimony ......................................................................................................................................................... 8 Unemployment benefits ................................................................................................................................ See the definition of “Total gross household income” on page 3 for examples of income. Oklahoma Claim for Credit/Refund of Sales Tax Taxpayer’s Social Security Number: Spouse’s Social Security Number:

FORM 2 0 2 5 EXEMPTION INFORMATION: QUALIFIED EXEMPTIONS 538-S 4. Relationship YEARLY INCOME YOU MAY NOT ENTER NEGATIVE AMOUNTS. ROUND TO NEAREST WHOLE DOLLARS. PART 1: TAXPAYER INFORMATION Place an ‘X’ if you or your spouse have a physical disability constituting a substantial handicap to employment (provide proof). Place an ‘X’ if you or your spouse are 65 years of age or over. Physical Address in 2025 (If different than shown in mailing address above): If deceased in 2025 or 2026, enter date of death: If deceased in 2025 or 2026, enter date of death: 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 3. Social Security Number Note: When completing your claim for credit/refund of sales tax, round all amounts to the nearest whole dollar on your return. Drop amounts under 50 cents to the lower dollar and round amounts from 50 to 99 cents up to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

2025 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. 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: 15 Total qualified exemptions claimed in Box D on page 1 x $40 (credit claimed).......................... DIRECT DEPOSIT OPTION: For those NOT filing a Form 511. See page 3 for Refund Information. 9 Earned Income Credit (EIC) received in 2025 (if applicable, combine federal and Oklahoma amounts)...... 10 Nontaxable sources of income (specify): ______________________________________________ .......... 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) 12 Enter gross (positive) income from business and farm (provide federal return including schedules).......... 13 Other income, including income of others living in your household (specify below): _ _____________________________________________________________________________ .......... 14 Total gross household income (Add lines 1-13)........................................................................................ See the definition of “Total gross household income” on page 3 for examples of income. 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 2025. 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. 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. Your Social Security Number: _____________________________________ YEARLY INCOME YOU MAY NOT ENTER NEGATIVE AMOUNTS. ROUND TO NEAREST WHOLE DOLLAR. 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: Taxpayer Signature Date Occupation Preparer’s Signature Date Spouse’s Signature Date Occupation Preparer’s PTIN

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 December 31, 2025.

• You have a physical disability constituting handicap to employment (provide proof* as defined 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 2025 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, 2025 to December 31, 2025. 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, a physician, or by eligibility to receive disability benefits under the Federal Social Security Act. A veteran certified by the U.S. Department of Veterans Affairs 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 may 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, they will not qualify for the sales tax credit. If the death occurred after December 31, 2025, 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. 2025 Form 538-S - Page 3