States / Oklahoma

Oklahoma

Last checked Oct 22, 2026

Oklahoma practitioners use about five state logins for tax and payroll work, run by three agencies. Every Oklahoma Tax Commission tax runs through OkTAP, the public face of FAST Enterprises' GenTax, which the agency calls OneLink. No FAST contract total, award document or procurement record was found; the state's vendor payment data shows the Commission paid FAST $74.2 million from fiscal 2011 to fiscal 2021, a figure that also covers motor vehicle work done under the same FAST contract, and the published data for later years is incomplete. In March 2026 the Commission notified taxpayers that W-2 and 1099 files in OkTAP had been accessed without authorization between July 2024 and December 2025. Unemployment insurance is mid-transition. The Employment Security Commission (OESC) signed on to the ReEmployUSA consortium in November 2019 and paid Tata Consultancy Services about $2.0 million for pre-onboarding, but GAO's 2023 report no longer counts Oklahoma among the states remaining in it; pandemic-era rebuilding work then went no-bid to Phase 2 Development, a vendor whose vice president was the spouse of OESC's executive director, which the State Auditor reported in April 2024. A new claimant portal launched in July 2025 and a new employer portal in January 2026, replacing the legacy EZ Tax Express in phases; who built them is not in the public record found. New hire reports go to OESC through an OK.gov application. Oklahoma has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: J. Kevin Stitt
    • Chairman: Zack Taylor Oklahoma Tax Commission
    • Vice Chairwoman: Shelly Paulk Oklahoma Tax Commission
    • Secretary: Daniel J. LaFortune Oklahoma Tax Commission
    • Chair, Oklahoma Employment Security Commission: Christy Rawlings Oklahoma Employment Security Commission
    • Secretary of State: Benjamin M. Lepak Oklahoma Secretary of State
• Boards
  • Executive Director: Doug Linehan Oklahoma Tax Commission
  • Chief Executive Officer: Trae Rahill Oklahoma Employment Security Commission

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Oklahoma employer numbers: the Oklahoma Tax Commission (income tax withholding, a WTH account registered in OkTAP) and the Oklahoma Employment Security Commission (unemployment insurance, filed in EZ Tax Express while OESC phases in its new Employer Portal). The Tax Commission's New Business Center sends employers to OESC to register for unemployment insurance taxes. Since January 1, 2024, 5% of state unemployment tax is allocated to a UI Technology Fund, shown in OESC's quarterly reporting; it is not a separate account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Oklahoma Employment Security Commission

Oklahoma's taxable wage base falls to $24,400 for 2027, from $25,000 in 2026 and $28,200 in 2025: it is a percentage of the state's average annual wage that depends on the trust fund's conditional factor, and 2027 has no conditional factor, the case for which the statute sets the lowest percentage, 40%. The new employer rate stays 1.5%, and 2027 rates range from 0.1% to 5.5%. Through 2027 each rate is cut 5% and the same 5% is collected separately as the OESC Technology Reinvestment Apportionment.

Taxable wage base

2027: $24,400
2026: $25,000
2025: $28,200
Indexed: the applicable percentage of the state's average annual wage for the second preceding calendar year, rounded to the nearest $100 (40 O.S. 1-201(48)). Under 40 O.S. 1-223 as amended effective November 1, 2025, the percentage is 40% when the fund needs no conditional factor, then 41.25%, 42.5%, 43.75% and 45% under conditions A to D. OESC lists the average annual wage for 2027 as $60,993.99. source Public record

New employer rate

2027: 1.5% All new employers start at 1.5% until they build at least four quarters of experience within a rate cycle; an established employer with four consecutive no-wage reports reverts to it the next year. No separate construction or out-of-state rate was found.
2026: 1.5%
2025: 1.5% source Public record

Rate range

2027: 0.1% to 5.5%, No conditional factor; state experience factor 29% Rate from the benefit wage ratio (benefit wage charges divided by timely taxable wages) on OESC's rate table. Rates of 3.4% or more cannot rise by more than 2% in two years.
2026: 0.2% to 5.8%, Conditional factor A; state experience factor 30%
2025: 0.3% to 9.2%, Conditional factor D; state experience factor 50% source Public record

Other assessments

• OESC Technology Reinvestment Apportionment: 5% of the unemployment tax that would be owed before the 5% rate reduction in 40 O.S. 3-109.3, paid in addition to contributions, January 1, 2023 to December 31, 2027 (40 O.S. 6-204). The statute says it is not part of the employer's unemployment taxes and does not affect the employer's rate. (2027) source Public record

Rate notices

The Notice of Employer Contribution Rate (OES-048) is sent at the end of September each year with the rate for the upcoming calendar year; further notices follow if later changes affect a year's rate.. Protest: Submit the Employer Contribution Rate Protest Form (OES-048P) within 20 days of the date on the notice; later protests are not considered. A protest can only challenge the benefit wage ratio calculation and timely taxable wage numbers. source Public record

Voluntary contributions

Not allowed source Public record

Filing

Quarterly contribution report (quarterly wage report), filed online; OES-047 gives the ICESA upload format
Electronic filing: Required: OESC says all employers and third-party administrators must file the quarterly wage report online.
OESC Employer Portal (replacing EZ Tax Express; one sign-on for both) source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2027 Taxable wage base falls to $24,400 for 2027 (from $25,000), with no conditional factor and a rate range of 0.1% to 5.5%. source Public record
• Nov 1, 2025 40 O.S. 1-223 amended (Laws 2025, c. 140): wage base percentages of 40% with no conditional factor, up to 45% under condition D. source Public record
• Dec 31, 2027 The 5% rate reduction and the matching OESC Technology Reinvestment Apportionment end after December 31, 2027. source Public record
• OESC is moving employers from the legacy EZ Tax Express system to the new Employer Portal. source Public record

OESC's yearly Important Numbers sheets (2025, 2026, 2027) are the source for each year's wage base, range and new employer rate; the 2027 figures also appear on the Contribution Rates page. OESC's Contribution Rates page says state law does not allow a reduction of employers' rates, and DOL's 2023 Comparison does not list Oklahoma among states permitting voluntary contributions.

Not confirmed: Quarterly report due dates: not stated on the OESC pages read (the handbook refers only to the deadline). Whether the Technology Reinvestment Apportionment counts toward the FUTA credit: the statute says it is not part of unemployment taxes, but the FUTA treatment is not stated. Voluntary contributions: recorded as not allowed on DOL's 2023 Comparison only; not confirmed on an Oklahoma agency page.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Oklahoma uses its own certificate, Form OK-W-4, for anyone hired after February 28, 2018; with no OK-W-4 on file the employer withholds as single with no allowances. Supplemental wages stated separately may be withheld at the highest Oklahoma rate for the year (4.5% for 2026 under HB 2764) or by the aggregate method. A nonresident whose income for services in Oklahoma is not more than $300 in a calendar quarter is excluded from withholding, and deposits are quarterly, monthly or on the federal semiweekly schedule with a quarterly return due the 20th.

Withholding certificate

Form OK-W-4, Employee's State Withholding Allowance Certificate (Revised 3-2021). Federal Form W-4: accepted only for a federal Form W-4 executed before March 1, 2018. An employee whose employment begins after February 28, 2018, or who wants to change Oklahoma withholding, must give the employer a completed OK-W-4. With no certificate on file: If an employee does not provide an OK-W-4, the employer must withhold as if the employee were single with no withholding allowances. OK-W-4 line 7 (no Oklahoma liability last year and none expected this year); line 8 for a military spouse under the Military Spouses Residency Relief Act, with Form OW-9-MSE, Annual Withholding Tax Exemption Certification for Military Spouses; line 9 for active duty military income eligible for the military income deduction. source Public record

Supplemental wages

2026: OAC 710:90-1-6: supplemental wages paid with regular wages and not separated are withheld as one regular payment. When separated and tax was withheld from regular wages, the employer may withhold at the highest applicable rate set out in 68 O.S. Section 2355(B)(1) for the taxable year, or add the supplemental and regular wages, figure the tax on the total and subtract the tax already withheld. If no tax was withheld from regular wages, the aggregate method must be used. The rule states no number; the Tax Commission's 2025 legislative update gives 4.5% as the 2026 top individual rate under HB 2764. source Public record

Withholding tables

Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (Revised 11-2025), effective January 1, 2026 (2026). Percentage method rates of 2.50%, 3.50% and 4.50%, with a $1,000 withholding allowance divided by the pay periods in the year. The 2027 tables were not yet listed on the Tax Commission's publications page.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described in the OW-2 tables or the Commission's Chapter 90 withholding rules. source Public record

Nonresidents working here

Withholding applies to compensation for services in Oklahoma, except services performed in the state by a person who is not a resident individual whose income in any calendar quarter is not more than $300.00. 68 O.S. Section 2385.1, as listed in Packet OW-2. source Public record

Deposits and returns

• quarterly: Average of less than $500.00 per quarter in taxes in the previous fiscal year. Due 20th day of the month following the close of the quarter
• monthly: Withholding exceeds $500.00 for any quarter: monthly for each month after that quarter. Due 20th day of the following month
• semiweekly: Employers on the federal semiweekly deposit schedule (OW-2: an average of $10,000.00 or more per month in the previous fiscal year). Due Same dates as the federal semiweekly deposit schedule

Quarterly withholding return, due on or before the 20th day of the month following the close of each calendar quarter, whatever the remittance schedule; filed in OkTAP. The W-2 and W-3 filing are covered on the information returns page. Employers with $5,000.00 or more per month in the previous fiscal year must remit electronically; semiweekly depositors must file returns through the Commission's electronic data interchange program. A payment voucher goes with any payment not made by electronic funds transfer. OkTAP source Public record

Annual reconciliation

501, due February 28 of the succeeding calendar year (January 31 for royalty withholding remitters). With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 HB 2764 (2025) cut individual income tax rates for tax year 2026 and later, to a top rate of 4.5%; the 2026 OW-2 tables carry the new rates. source Public record
• Rates can be cut a further 0.25% across all brackets when revenue conditions are met; the State Board of Equalization evaluates this each December and certifies in February. source Public record
• HB 2374 (2025) requires production companies or their payroll providers to withhold at the highest percentage rate on payments to loan-out companies for services in Oklahoma; Form OW-21 is used beginning with tax year 2025. source Public record

The Tax Commission's withholding page lists the remittance schedule as monthly for more than $500 per quarter, quarterly for less than $500 per quarter, and twice a week at $10,000 per month, and says payments follow the same schedule the employer uses with the IRS.

Not confirmed: The quarterly return's form number was not found in the Commission's rules or OW-2 (OkTAP filing only). Whether the 0.25% revenue-triggered rate cut applies for 2027 was not found; the Board of Equalization certifies in February. Local taxes: no Oklahoma local income tax withheld by employers was found in the Commission's withholding materials; not confirmed against another primary source. Convenience of the employer rule: no statute, regulation or agency statement found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Oklahoma gives residents and part-year residents a credit on Form 511-TX for tax paid to another state on income for personal services (wages, salaries, commissions, other pay and gambling winnings) that both states tax; out-of-state real and tangible property and business income is instead left out of resident income. A part-year resident files Form 511-NR, where the tax figured on all income is prorated by the ratio of Oklahoma source income to income from all sources, so income earned while a nonresident (other than Oklahoma source income) is kept out by allocation. Nonresidents get no credit, and Oklahoma is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 511-TX, Credit for Tax Paid to Another State. Line: Form 511, line 16 (Form 511-NR, line 19). Limit: The lesser of (a) the Oklahoma income tax multiplied by a percentage limitation (personal services income taxed by both Oklahoma and the other state, divided by Oklahoma adjusted gross income, not over 100%) or (b) the income tax paid to the other state that is attributable to that personal services income (personal services income times the other state's total tax, divided by total income from the other state; not the withholding). Covers: Income tax paid to another state on wages, salaries, commissions and other pay for personal services taxed by both states; gambling winnings count as income from personal services. Interest, dividends, taxable refunds, unemployment compensation, rental income and oil and gas royalty income do not qualify. Attach: A complete copy of the other state's return, including W-2s, or Form W-2G if the taxing state (for example Mississippi) does not allow a return for gambling winnings. A separate 511-TX for each state. No credit on income for which a credit for taxes paid to another state was claimed on the other state's return. Residents do not report income from real and tangible personal property located in another state, business activities in another state, or the sale of real property in another state; it is deducted as out-of-state income on Form 511, line 4, with the other state's return or Schedule K-1. 68 Oklahoma Statutes Section 2357(B)(1) and Rule 710:50-15-72. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Oklahoma taxable income is figured as if all income were earned in Oklahoma, then the tax base is prorated by the AGI from Oklahoma sources (the "Oklahoma Amount" column) divided by the AGI from all sources. A part-year resident's Oklahoma source income is the resident-period income (less out-of-state property and business income) plus Oklahoma source income for the period of nonresidence, so other income earned while a nonresident stays out of the Oklahoma Amount column. Form 511-NR, Oklahoma Nonresident and Part-Year Resident Income Tax Return. Line: Line 17 (tax percentage) and line 18 (Oklahoma income tax: line 16 times line 17). source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident who receives income for personal services performed in another state while an Oklahoma resident reports it in the "Oklahoma Amount" column of Form 511-NR and may claim the credit if the other state also taxes it; personal service income not in the Oklahoma Amount column does not qualify. Form 511-TX, entered on Form 511-NR, line 19. source Public record

Nonresidents: reverse credit

No. Form 511-TX says a nonresident taxpayer does not qualify for the credit, and Form 511-NR, line 19 says nonresidents do not qualify. Nonresidents pay Oklahoma tax on the prorated share of income from Oklahoma sources. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Every part-year resident has the same filing requirement as a resident during the period of residency; for the period of nonresidency, an Oklahoma return is also required if Oklahoma source gross income is $1,000 or more. source Public record

Tax year 2025 Forms 511, 511-NR and 511-TX. Reciprocity is covered in the withholding data (none).

Not confirmed: Whether another state's pass-through entity tax paid on a resident's share qualifies: Form 511-TX limits the credit to tax on personal services income, and nothing found addresses another state's PTET. Whether the credit covers another state's local (city) income tax or a foreign country's tax: the forms speak only of another state. Whether Oklahoma has adopted UDITPA or the Compact's apportionment article: the corporate apportionment statute was not read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form 512 (S corporations Form 512-S) 30 days after the federal due date: May 15, 2026 for calendar 2025 (April 15, 2026 for Form 512-S). Partnerships file Form 514, also 30 days after the federal due date (April 15, 2026). LLCs and limited partnerships, Oklahoma and foreign, file an annual certificate with the Secretary of State each year on the anniversary date of registration ($25 for an LLC, $50 for an LP) and lose good standing 60 days after the due date; Oklahoma's franchise tax ended after tax year 2023, and foreign corporations pay a $100 registered agent fee to the Tax Commission by July 1.

Corporate return

Corporate income tax. Form 512, Oklahoma Corporation Income Tax Return (e-filing required under Rule 710:50-17-1). Due: No later than 30 days after the due date established under the Internal Revenue Code; on a complete liquidation or dissolution, by the 15th day of the fourth month following the month of liquidation. For tax year 2025: May 15, 2026. Fiscal years: Same rule for fiscal years: 30 days after the federal due date; the beginning and ending dates and the type of tax year (fiscal, short or 52/53 week) must be shown on the return. source Public record

Corporate extension

Federal extension accepted. The federal extension extends the Oklahoma return when no Oklahoma liability is owed; on Form 504-C, an extension for a corporate return may not exceed a total of 7 months. Form 504-C when tax is owed, no federal extension was filed, or more time than the federal extension is needed; it must be filed by the original due date (a copy of the federal extension goes with the return). 90% of the tax must be paid by the original due date to avoid the 5% delinquent penalty (the Form 504-C extension is valid only if 90% is paid); 100% must be paid to avoid interest at 1.25% per month.

S corporations

Form 512-S, Oklahoma Small Business Corporation Income Tax Return. Due: 30 days after the due date of the federal return. For tax year 2025: Apr 15, 2026. Same as Form 512: a federal extension extends the return if no Oklahoma liability is owed; otherwise Form 504-C (Form 504-PTE for an electing pass-through entity), with 90% of the tax paid by the original due date. source Public record

Partnerships

Form 514, Oklahoma Partnership Income Tax Return. Due: No later than 30 days after the due date established under the IRC. For tax year 2025: Apr 15, 2026. Automatic with a federal extension (attach federal Form 7004) when no Oklahoma tax is due; otherwise Form 504-C (Form 504-PTE if the PTE election was made). Extensions cannot exceed six months, and at least 90% of the tax must be paid by the original due date to avoid penalty. source Public record

Individuals

Form 511 (residents). For tax year 2025: Apr 15, 2026. Generally due April 15, 2026, extended to April 20 for returns filed electronically (with any tax due on April 20 paid electronically). A federal extension extends the Oklahoma return if no Oklahoma liability is owed; otherwise use Form 504-I. At least 90% of the tax must be paid by the original due date to avoid penalty. source Public record

Other business returns with a fixed date

• Annual Registered Agent Fee, Form FRX-200-R ($100): July 1 (for the filing period July 1, 2026 through June 30, 2027, due July 1, 2026); if not paid by September 1, the Tax Commission may suspend and forfeit the charter. All foreign (non-Oklahoma) corporations, nonprofits included, paid to the Oklahoma Tax Commission. source Public record

Annual report

Filed with the Oklahoma Secretary of State through Secretary of State Online Business Filing System.

The Secretary of State's annual certificate requirement found covers LLCs and limited partnerships. No Secretary of State annual report for domestic for-profit or not-for-profit corporations was found; corporations formerly filed the franchise tax return, which ended after tax year 2023. A registered charity separately renews its charitable registration each year.

Recent and coming changes

• Jan 1, 2024 Franchise tax ended: tax year 2023 was the last year franchise tax returns were required; from tax year 2024 there is no franchise tax filing requirement, and foreign corporations now pay the registered agent fee separately on Form FRX-200-R source Public record

Calendar 2025 dates: the federal Form 1120 was due April 15, 2026, so Form 512 was due May 15, 2026; Forms 1120-S and 1065 were due March 16, 2026 (March 15 was a Sunday), so Forms 512-S and 514 were due April 15, 2026. No change to these due dates for tax year 2026 was found in the 2025 packets.

Not confirmed: Whether domestic for-profit and not-for-profit corporations file any periodic report with the Secretary of State: none found; the fee schedule lists 'Annual Certificates 18 OS 1142 min. 10.00 (1/10 of 1%)' without saying who files it. LLP annual filing, if any: not found on the fee schedule. The fee schedule also lists an 'Annual Agent Fee' for Oklahoma and foreign LLCs ($40) and LPs ($100); what it applies to was not confirmed.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Oklahoma requires electronic funds transfer from sales tax vendors averaging $2,500 or more a month and from employers withholding $5,000 or more a month in the prior fiscal year, and an individual balance due on the April 20 e-file date must be paid electronically to be timely. Late income tax carries a 5% penalty (avoided on an extended return if 90% was paid by the original due date); late sales and withholding tax carry 10% if not paid within 15 days. Interest is 1.25% a month (15% a year), and underpaid estimated income tax is charged interest at 20% a year.

Interest on unpaid tax

Fixed rate of 1.25% per month (1 1/4%), stated in the Commission's rules and instructions; it does not reset each year. No 2027 change was found. Compounding: Computed for each day of delinquency from the date the tax becomes delinquent until paid; compounding is not stated. 68 O.S. 217; OAC 710:65-3-1(i); OAC 710:90-3-17(a)(1). source Public record

When tax must be paid electronically

• Sales and use: Persons owing an average of $2,500.00 or more per month in total sales taxes for the previous fiscal year. Methods: Electronic funds transfer under the Tax Commission's electronic funds transfer and electronic data interchange program; tax is remitted semimonthly (sales from the 1st to the 15th due the 20th of the same month, sales from the 16th to month end due the 20th of the next month). Participation in the Tax Commission's EFT and EDI program. source Public record
• Other: sales tax returns of new registrants: Beginning June 1, 2007, all new sales tax registrants file their monthly sales tax report under the EFT and EDI program unless granted an exception. Methods: The Tax Commission's electronic funds transfer and electronic data interchange program. A vendor may apply in writing for an exception to the electronic filing requirement (OAC 710:65-3-4(c)). source Public record
• Withholding: Tax withheld of $5,000.00 or more per month in the previous fiscal year. Methods: Electronic remittance; a withholding payment voucher goes with any payment not made by electronic funds transfer. source Public record
• Individual: A balance due on an electronically filed individual return paid by the extended April 20 due date. Methods: Electronic payment. Penalty for paying another way: If the balance due on an electronically filed return is not remitted electronically, penalty and interest accrue from the original due date. source Public record

Penalties

Late filing

Covers: Individual income tax (Form 511); sales and use tax; withholding. Individual income tax: 5% penalty on the income tax due after the original due date; with a valid extension no delinquent penalty is due if 90% of the tax was paid by the original due date. Sales tax: 10% of the tax due if the return is not filed and the full tax remitted within 15 days after it is due. Withholding: 10% of the tax or of the underpayment if the failure is not corrected within 15 days after the tax becomes delinquent. 68 O.S. 217; OAC 710:65-3-1(j) (sales); OAC 710:90-3-17 (withholding). source Public record

Late payment

Covers: Individual income tax; sales and use tax; withholding. Individual: if at least 90% of the liability is not paid by the original due date, the unpaid tax becomes delinquent and a 5% penalty is charged. Sales and withholding: the same 10% penalty applies to a failure to file or to pay within 15 days. A single delinquent penalty, not separate filing and payment penalties: the individual 5% penalty is figured on the income tax due, and the sales tax and withholding rules impose one 10% penalty for failing to file or pay. A 25% sales tax penalty may be assessed after failure to file within 10 days of a written demand. 68 O.S. 217; OAC 710:65-3-1(j) and (k); OAC 710:90-3-17. source Public record

Estimated tax, individuals

Charged as interest. 20% per annum for the period of underpayment, computed per quarter. Safe harbor: The smaller of 70% of the current year tax liability or 100% of the prior year tax liability (a 12-month year). No interest if the tax shown on the return is less than $1,000, or if the taxpayer was an Oklahoma resident all of the prior 12-month year with no liability. Estimated payments are required when liability exceeds withholding by $500 or more; farmers with at least two-thirds of gross income from farming are excepted. Form: Form OW-8-P. source Public record

Estimated tax, corporations

Charged as interest. 20% per annum (the same rule, OAC 710:50-13-8, covers corporations, with the period running to 30 days after the federal return due date). Safe harbor: The same required annual payment as individuals: the lesser of 70% of the tax shown on the return for the year or 100% of the tax shown for the preceding 12-month year. Required when a corporation's tax is estimated to be $500 or more. Form: Form OW-8-P. source Public record

Penalty relief

Waiver of interest or penalty is within the Commission's discretion under 68 O.S. 220. The request should be in writing, include all pertinent facts, and go to the division that originated the assessment or liability notice (for withholding, the Income Tax Accounts Division). Grounds stated in the rules: the failure is satisfactorily explained, it resulted from a mistake of law or fact, or the taxpayer cannot pay the interest or penalty because of insolvency. How: Written request; no form named. source Public record

Other penalties

• Failure or refusal to file a sales tax return within 10 days after written demand. 25% penalty may be assessed. source Public record
• Fraud with intent to evade (sales, withholding and income tax). 50% of the deficiency. source Public record
• Withholding paid late. 10% of the tax or of the underpayment if not corrected within 15 days after the tax becomes delinquent, plus 1.25% a month interest. source Public record

Interest of 1.25% a month equals 15% a year. Under OAC 710:1-5-116, a taxpayer facing business closure who pays the delinquent tax in full and requests a waiver in writing gets a stay of the closure while the request is considered.

Not confirmed: Corporate income tax late filing and late payment penalty: the 2025 Form 512 packet could not be retrieved (forms URLs returned 404), so the 5% individual rule was not confirmed for corporations. Corporate income tax and pass-through entity electronic payment thresholds: none found in OAC 710:50; not confirmed either way. The penalty for not paying by EFT when required (sales and withholding) was not stated in the rules read. Dishonored payment penalty: not found. 68 O.S. 217 itself was not read (OSCN not fetched); the rate and penalties are taken from the Commission's rules, Form 511 instructions and its Pay Taxes page. No first-time abatement policy found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Oklahoma does not follow IRS disaster postponements automatically: the Oklahoma Tax Commission adopts similar relief by a commission order for each event, using its power to waive interest and penalty under 68 O.S. § 220. The 2025 order covered only income tax returns and payments, including estimated payments, for the counties the IRS named, and excluded sales tax, withholding and other taxes. In most cases the Commission identifies affected taxpayers by address and applies the relief; others may contact the Commission to ask for a waiver.

When the IRS postpones deadlines

Announces relief case by case After IRS Notice OK-2025-02 (June 9, 2025), Commission Order No. 2025-08-26-05 (Aug. 26, 2025) found it "appropriate and in the best interest of Oklahoma taxpayers to adopt similar relief measures" and postponed Oklahoma income tax payment deadlines to Nov. 3, 2025 for taxpayers residing in or having a business in the named counties, granting a waiver of interest and penalty accruing under 68 O.S. § 217. The order relies on the Commission's power to give relief "through waiver of interest and/or penalty as provided in 68 O.S. § 220". No standing rule adopting IRS postponements was found. Set in each order. The 2025 order covered the six counties the IRS named (Cleveland, Creek, Lincoln, Oklahoma, Pawnee and Payne) after a FEMA disaster declaration. Nothing found on relief when the IRS acts on a state declaration. Oklahoma Tax Commission Order No. 2025-08-26-05; 68 O.S. § 220; 68 O.S. § 217. source Public record

Taxes covered

Under the 2025 order: Oklahoma individual income taxes, calendar and fiscal year corporations, partnership returns, estate and trust returns, and estimated income tax payments (tax year 2024 returns and payments and tax year 2025 estimated payments). Not covered: Sales tax, withholding tax and any other tax types (2025 order). source Public record

State-declared disasters

Not stated. No Commission relief for a disaster declared only by the governor was found.

How to get relief

In most cases the Commission identifies affected taxpayers by their address in the disaster areas, notifies them and applies the relief, including refunds of penalty and interest already paid. Taxpayers eligible but not identified may contact the Commission to request a full waiver of interest and penalties. Penalties: Interest and penalties are waived if the required returns are filed and tax is paid by the postponed date. A waiver of interest and penalties over $25,000 requires approval of the Oklahoma County District Court under 68 O.S. § 220(B). source Public record

Where relief is posted

Oklahoma Tax Commission Newsroom (relief is announced by news release; no standing disaster page found)

The 2025 order was adopted Aug. 26, 2025, more than two months after the IRS notice of June 9, 2025, and the news release followed on Sept. 30, 2025 (https://oklahoma.gov/tax/newsroom/2025/09-30-2025.html). The order is a scanned PDF with no text layer; its wording was read from the page images.

Not confirmed: No statute, rule or standing guidance page was found saying the Commission follows IRS disaster postponements; only per-event orders were found. Search results pointed to an earlier Commission order for the February 2021 winter storm that was narrower than the IRS relief; that order was not read. Whether the Commission adopted relief for any 2026 IRS postponement was not confirmed: the newsroom list loads by script and could not be read without a browser. Casualty loss, sales tax and other disaster tax rules were not researched beyond the relief orders.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $23.1B; Individual income tax payments and SECA tax $7.4B; Business income taxes $4.5B; Excise taxes $3.0B; Estate and trust income tax $1.1B; Estate tax $81M; Unemployment insurance tax $63M; Gift tax $4.7M; Railroad retirement tax $4.5M. source Public record

Filers moving in and out, 2022 to 2023

45,591 returns (85,394 people) with $2.7B of income moved in from other states; 40,177 returns (72,805 people) with $2.4B moved out, a net gain of $0.3B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Oklahoma Department of Labor, Employment Standards Division

Oklahoma's minimum wage is the current federal minimum wage, $7.25 an hour, adopted by reference in 40 O.S. 197.2; it changes only if the federal rate changes, and no change is set for 2027. The state act covers employers with more than ten full time employees at one location or gross business over $100,000 a year, and does not apply to employers already paying the FLSA minimum. Since November 1, 2025 the tip credit is tied to a cash wage of at least what 29 C.F.R. 531.50(a)(1) requires ($2.13), without the former 50% cap.

Rate

$7.25 (2026) Equal to the current federal minimum wage (federal $7.25 since July 24, 2009).
$7.25 (2027) No scheduled change: follows the federal minimum wage. source Public record

How it is set

Fixed in law: Tied to the current federal minimum wage 40 O.S. 197.2 (Oklahoma Minimum Wage Act, 40 O.S. 197.1 et seq.) source Public record

Other rates

• Coverage: the state act applies to employers with more than ten full time employees (or equivalent) at one location, or with gross business over $100,000 a year; it does not apply to employers subject to the FLSA who pay the federal minimum (40 O.S. 197.4(d)): $7.25 (2026) source Public record
• 40 O.S. 197.5 requires every employer to pay employees aged 18 and over at least $2.00 an hour; the U.S. Department of Labor's state table lists $2.00 for all other employers (those below the coverage test): $2.00 (2026) source Public record
• Excluded from the act's definition of employee: part time employees not on permanent status (under 25 hours a week), executive, administrative and professional employees, outside salespersons, farm and domestic workers, among others (2026) source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 40 O.S. 197.16(A), as amended effective November 1, 2025, gives credit for tips, meals or lodging if the employer pays a cash wage of at least what 29 C.F.R. 531.50(a)(1) requires; the $2.13 cash wage and $5.12 maximum credit are as stated in the Department's 2019 wage law booklet.
2027: cash wage $2.13, tip credit $5.12 No scheduled change; follows the federal cash wage rule. source Public record

Youth and training wages

No youth rate; the act excludes from employee anyone under 18 who is not a high school or vocational program graduate, and anyone under 22 regularly enrolled as a student (40 O.S. 197.4(e)(10)). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Your Rights Under the Oklahoma Minimum Wage Act (Oklahoma Minimum Wage Poster, issued by ODOL; required by 40 O.S. 197.6)

Recent and coming changes

• Nov 1, 2025 SB 250 (Laws 2025, c. 401) amended 40 O.S. 197.16: removed the cap of 50% of the wage on credit for tips, meals or lodging and tied the credit to paying a cash wage of at least what 29 C.F.R. 531.50(a)(1) requires. source Public record

40 O.S. 160 preempts any municipal or other local minimum wage. Oklahoma has no state overtime law per the Department's booklet. The Department's wage law booklet is dated January 14, 2019; the statute text used is the Legislature's compiled Title 40, which shows the 2025 amendment to 197.16.

Not confirmed: The OSCN statute site (oscn.net) returned a Cloudflare Turnstile check; not bypassed. Statutes were read from the Legislature's compiled Title 40 PDF instead. No current (post November 1, 2025) Department publication stating the tipped cash wage was found; the $2.13 figure comes from the Department's 2019 booklet and the federal rule the statute cites (29 C.F.R. 531.50 not fetched). The date the Governor approved SB 250 is blank on the enrolled bill; the Title 40 source note shows it as Laws 2025, c. 401, effective November 1, 2025.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Oklahoma has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found. A 2025 to 2026 Senate bill (SB 277) to create one shows no floor vote on the Legislature's bill page.

SB 277 (60th Legislature) would have created the Oklahoma State Paid Family and Medical Leave Insurance Act, funded by employer contributions at a rate the Department of Labor would set each year. The Legislature's bill page lists a committee substitute dated 2/24/2026 but no floor action after the second reading of 02/04/2025. Federal law: the Women's Bureau says there is no federal law guaranteeing paid family and medical leave for private sector workers.

Not confirmed: No Oklahoma agency page or statute found says in words that Oklahoma has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the Oklahoma insurance code: whether Oklahoma has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not Oklahoma. Oklahoma SB 277: the bill page shows no action after committee in 2026; that it died at the end of the 2026 session is inferred, not stated on the page. The Oklahoma Department of Labor was not found stating whether private employers must provide paid leave (search returned only vendor pages).

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Oklahoma does not require private employers to give paid sick leave or vacation, and since July 1, 2014 state law bars cities and other political subdivisions from setting a minimum number of vacation or sick leave days, paid or unpaid. There is no state family and medical leave law for private employers, so the state relies on the federal FMLA. Vacation pay is owed at separation only as the employer's established policy or agreement provides.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: The Legislature occupies and preempts the field of mandated minimum wage and employee benefits regarding a mandatory minimum number of vacation or sick leave days. No municipality or other political subdivision may establish a mandatory minimum number of vacation or sick leave days, paid or unpaid, that an employer must grant; existing or future ordinances in this field are null and void. A municipality may still set leave for its own employees. (40 O.S. 160 (Laws 2014, c. 40, sec. 1, eff. July 1, 2014)) source Public record

Family and medical leave

No state family and medical leave law for private employers was found; Oklahoma relies on the federal FMLA.

Vacation and PTO at the end of employment

Employer policy controls Wages under the wage payment act include holiday and vacation pay agreed upon between the employer and the employee or provided in an established policy. The Department of Labor says state law does not mandate benefits but enforces the employer's established benefits policy, so an employee may be eligible for vacation pay depending on the employer's eligibility criteria. (40 O.S. 165.1(7); Oklahoma Department of Labor, wage and hour booklet (2019)) source Public record

Other leave the law requires

What was checked: Checked the Oklahoma Statutes compiled Titles 40 (labor), 38 (jurors), 26 (elections), 44 (militia), 21 (crimes and punishments) and 11 (cities and towns) on the Legislature's site, and the Department of Labor's wage and hour booklet (dated January 14, 2019), which says municipalities may not establish mandatory vacation or sick leave days. Crime victims: 21 O.S. 142A-2 provides employer intercession services through the prosecution, not a leave requirement. Volunteer firefighters: 11 O.S. 29-304 only creates a recognition program for employers who allow time off for training and emergency responses; no private employer leave requirement was found. Bone marrow and organ donor leave (74 O.S. 840-2.20B) and paid leave for volunteer firefighters (74 O.S. 840-2.20) cover state employees only (government index excerpts). Holidays: the Department's booklet says state law does not mandate benefits such as holiday pay. The state paid family and medical leave insurance page (data/paidleave/oklahoma.json) records no state program.

Not confirmed: No Oklahoma statute requiring private employers to give domestic violence, crime victim, bereavement, school activity or donation leave was found in the titles searched; 2025 and 2026 session bills were not checked bill by bill. No court ruling or Department of Labor guidance on use it or lose it vacation policies was found. The Department of Labor booklet is dated 2019; a newer edition was not found.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Oklahoma levies a 4.5% state sales tax, and counties and cities add local sales taxes that the Oklahoma Tax Commission administers with the state tax. A seller with no physical presence in Oklahoma must collect once its taxable sales into the state reach $100,000 in the preceding or current calendar year, starting with the first calendar month after the month it crosses the threshold.

State rate

4.5% 68 O.S. Section 1354
Food and food ingredients: 0% state rate from August 29, 2024 (HB 1955); city and county sales taxes still apply. source Public record

Local taxes

Yes, collected by the state. Counties and municipalities levy their own sales and use taxes; they apply where delivery occurs and, except for residential utilities and certain food and food ingredients, to the same items as the state tax. Remote sellers and marketplace facilitators collect the local taxes the Tax Commission administers with the state tax. The OTC links its Sales and Use Tax Rate Locator (with database download), hosted at csa.ou.edu, and a New Rates and Effective Dates file. Rate lookup source Public record

Remote sellers

$100,000; counts taxable: aggregate sales of products in or delivered into Oklahoma that are subject to sales or use tax sales; preceding or current calendar year; since Nov 1, 2019. The duty to collect and remit applies from the first calendar month after the month the threshold is met. The statute says "at least" $100,000; the OTC help center says "more than $100,000". Sales made through a marketplace facilitator or referrer that collects the tax do not count toward the remote seller's threshold. The threshold does not apply to sellers with a physical presence in Oklahoma. source Public record

Marketplace facilitators

Not required to collect (Not a flat duty to collect: a marketplace facilitator (or referrer) with at least $10,000 of taxable Oklahoma sales in the immediately preceding 12-calendar-month period must file an election with the Tax Commission either to collect and remit or to follow the notice and reporting requirements of 68 O.S. Section 1393; one that does not elect is deemed to have chosen notice and reporting. The OTC help center says "more than $10,000". A facilitator located outside Oklahoma collects vendor use tax.), since Jul 1, 2018 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales tax permit (out-of-state vendors that collect use tax receive a vendor use tax permit), $20 plus a handling fee, per the state business portal Register Register through the Online Business Registration System in OkTAP, which asks whether the applicant is a remote seller, or through the Streamlined Sales Tax Registration System. A new sales tax permit is probationary for six months, renews automatically for 30 more months if taxes are reported and paid on time, then renews every three years on payment of the fee. Vendor use tax permits do not expire. source Public record

Filing

• monthly: default; due the 20th day of the month after the month of sale
• semi-annual: tax remitted does not exceed $50 a month; due July 20 (January to June) and January 20 (July to December)

Due: 20th day of the month following the reporting period
Electronic filing: Required for new registrants unless the OTC grants a written exception (OTC Rule 710:65-3-1(d)); permit holders averaging $2,500 or more a month in the previous fiscal year must use the OTC electronic data interchange program.
Vendor discount: Not confirmed. A 2026 House bill summary (HB4318, as introduced February 17, 2026) says the bill "reinstates" the timely filing discount at 1% capped at $1,000 a month per account per tax type, which implies there is none now; its status was not checked. Kansas Pub. KS-1510 (rev. 7-29-25) still lists an Oklahoma reciprocal discount of 1% limited to $2,500.
OkTAP (Oklahoma Taxpayer Access Point) source Public record

Certificates

Resale: No state form is required: for a sale for resale the vendor needs written certification with the purchaser's name, address, type of business, sales tax permit number and signature (OAC 710:65-7-8), held within 90 days of the sale and accepted in good faith.. MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: Exempt buyers present OTC-issued permits or cards (sales tax exemption permit, manufacturer exemption permit, agricultural exemption permit, 100% disabled veteran card); Publication D sets out what vendors must keep. source Public record

Recent and coming changes

• OTC revised Publication D (Sales Tax Vendor Responsibilities, Exempt Sales) in November 2026. source Public record
• HB4318 introduced (bill summary dated February 17, 2026) to reinstate a sales and use tax timely filing discount of 1%, capped at $1,000 a month per account per tax type; enactment not confirmed. source Public record

The OTC accepts the Multistate Tax Commission uniform certificate in place of a copy of the purchaser's sales tax permit (Publication D, note 24). Where the agency and the statute differ ("more than" against "at least" for both the $100,000 and $10,000 thresholds), both are recorded above.

Not confirmed: OSCN now shows a Cloudflare Turnstile check, so 68 O.S. 1354 (rate and its effective date) and 68 O.S. 1367.1 (vendor discount) could not be read; the 1392 and 1393 pages were saved before the check appeared. Needs a person. Whether Oklahoma currently allows any timely filing discount, and whether HB4318 passed. The remote seller rule before November 1, 2019 (SST Governing Board guidance says $10,000 in the previous 12 months) was not confirmed from a primary source. The OTC does not publish a highest combined rate in the sources read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed up to a cap

Since November 1, 2025 an Oklahoma seller may add a surcharge to a credit card payment, capped at 2 percent of the total transaction or the seller's actual cost to process the card, whichever is less. The seller must post the surcharge amount at the point of entry and point of sale (or on the home page and checkout page online) and tell phone customers; a seller that accepts only credit cards cannot surcharge. Before then Oklahoma barred card surcharges.

The rule

A seller may impose a surcharge on a cardholder who elects to pay by credit card instead of cash, check, debit card or similar means only if it posts the required notice and keeps the surcharge within the cap. A customer is not treated as having chosen a credit card if the seller accepts only credit cards. source Public record

Cap

No surcharge shall exceed two percent (2%) of the total transaction or the actual amount to be charged to the person or retailer to process the credit card transaction, whichever is less.

Cards covered

Credit cards only. Surcharge is defined as any additional amount imposed at the time of a credit card transaction that increases the amount of the transaction for the use of a credit card; debit card is listed with cash and check as the alternative means of payment.

Notice required

Notice displaying the amount of the surcharge must be clearly and conspicuously posted at the point of entry and the point of sale for in-person transactions, and on the home page and the point-of-sale webpage for online transactions; for phone transactions the notice must be given verbally.

Exceptions

Private educational institutions, private schools (prekindergarten through twelfth grade), municipalities and public trusts with a municipality as beneficiary may charge a service fee limited to bank processing and financial transaction fees, secure transaction costs, portal fees and bandwidth costs of the transaction. A registered money transmitter may price a funds transmission service by mode of transmission if the card price is not greater than the cash price within the same mode.

The law

14A O.S. 2-211, SB 677 (2025), Laws 2025, c. 410; became law without the Governor's signature on May 28, 2025, in effect since Nov 1, 2025

Cash discounts

A discount offered to induce payment by cash, check, debit card or similar means rather than by credit card is not a credit service charge if offered to all prospective buyers clearly and conspicuously under the Administrator of Consumer Credit's regulations; there is no limit on the discount. (14A O.S. 2-211(A)) source Public record

Sales tax on the surcharge

Not stated 68 O.S. 1352 defines gross receipts or sales price as the total consideration for which property or services are sold, without deduction for any other expense of the seller, but does not name card surcharges. No Oklahoma Tax Commission rule or guidance on card surcharges was found. source Public record

Recent and coming changes

• Nov 1, 2025 SB 677 (Laws 2025, c. 410) rewrote 14A O.S. 2-211 to allow credit card surcharges with posted notice and a cap of 2 percent or the processing cost, whichever is less, and repealed 14A O.S. 2-417. Before it, 2-211 barred a seller from surcharging a cardholder who elected to use a credit or debit card. in effect source Public record

What was checked: Read the codified 14A O.S. 2-211 in the legislature's complete Title 14A file (OSCN, the usual statute host, refused automated reads), the enrolled SB 677 and its bill page, and 68 O.S. 1352. Two 2026 bills each passed one chamber and then stalled: SB 2132 (passed the Senate 28 to 17 on February 18, 2026) would have raised the cap to 3 percent, and HB 3041 (passed the House 86 to 1 on March 12, 2026) would have changed 'whichever is less' to 'whichever is greater'; neither bill page shows action after April 2026. No court ruling on the Oklahoma statute was found.

Not confirmed: Enforcement of 2-211(B): the section names no agency or penalty; how the Uniform Consumer Credit Code's enforcement provisions or the Department of Consumer Credit apply was not checked. Whether the 2026 regular session adjourned with SB 2132 and HB 3041 dead was inferred from the bill pages, not confirmed. OSCN pages (https://www.oscn.net/applications/oscn/index.asp?ftdb=STOKST14A&level=1) return a Cloudflare Turnstile page. No Oklahoma Tax Commission guidance on surcharges was found; rules.ok.gov was not searched.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Electing pass-through entity tax (Pass-Through Entity Tax Equity Act of 2019)

Any entity that must file an Oklahoma partnership or S corporation return can elect to pay Oklahoma income tax at the entity level, on Form 586 during the preceding year or within 2 months and 15 days after the year begins, or (from tax year 2024) on a timely filed Form 514 or 512-S with Form 586 attached; the election stays in force until revoked. Each member's Oklahoma share is taxed at the top individual rate (4.75% for 2025, 4.5% for 2026) for individual, trust and estate members and at 4% for corporate, pass-through and financial institution members. Owners do not get a credit: they exclude the Oklahoma income covered by the election from their own returns.

Law

68 O.S. §§ 2355.1P-1 to 2355.1P-4; exclusion at 68 O.S. § 2358(A)(11). HB 2665 (2019), the Pass-Through Entity Tax Equity Act of 2019; amended by HB 2963 (2021, effective January 1, 2022) and HB 3559 (2024). First tax year 2019. source Public record

Who can elect

Any entity required to file an Oklahoma partnership income tax return or an Oklahoma S corporation income tax return. The act defines a pass-through entity as a general partnership, limited partnership, limited liability partnership, limited liability limited partnership, limited liability company or corporation whose items are reported by others under Subchapter K or Subchapter S. No owner restriction is stated. The election is made at the entity level and applies to all partners, resident and nonresident; members that are corporations, pass-through entities or financial institutions are taxed at 4%, and tax-exempt organization members at the rate that would otherwise apply. The act covers indirect members: a person owning an interest in another pass-through entity that has been allocated Oklahoma items the electing entity included in computing its tax. Each pass-through entity makes its own election; one entity's election does not bind any other. source Public record

Election

Either file Form 586 as a stand-alone form, or (beginning with tax year 2024) make the election on the entity's Oklahoma return (Form 514 or Form 512-S) by checking the first-year PTE election box and including Form 586. The Tax Commission then sends an acknowledgment letter, which the entity gives to its owners. The election takes priority over and revokes any composite return election for the same year. The entity. Form 586 is signed by a partner or member authorized to sign the partnership return, or by a corporate officer or member authorized to sign the S corporation return. Deadline: Stand-alone Form 586: at any time during the preceding tax year or within two months and 15 days after the beginning of the current tax year. On the return: no later than the due date of the return, including extensions. Binding for later years. Yes. The election remains binding until revoked on Part 2 of Form 586 (not on the return). A revocation made within two months and 15 days of the start of the taxable year is effective that year; a later one is effective the next year. The Tax Commission may also revoke the election, from the first unpaid year, if the tax is not paid when due. source Public record

Rate

2026: 4.5% for individual and trust members; 4% for corporate, S corporation and partnership members Each member's distributive share of the entity's Oklahoma net entity income. The top individual rate fell to 4.5% for tax year 2026 under HB 2764 (2025).
2025: 4.75% for individual, trust and estate members (the highest individual rate); 4% for corporate, pass-through entity and financial institution members Each member's Oklahoma distributive share of the entity's Oklahoma net entity income, summed across all members. source Public record

Estimated payments

Required for tax years beginning on or after January 1, 2020, under 68 O.S. § 2385.9. The partnership instructions say estimates are required if the tax liability is $500 or more, and that timely quarterly payments must equal the lesser of 70% of the current year liability or 100% of the prior year liability to avoid underpayment of estimated tax interest (computed on Form OW-8-P). Electing entities pay on Form OW-8-ESPTE or Form EF-PTE. Quarterly; the instructions read do not list the installment dates. source Public record

Return

Form 514 (partnership) or Form 512-S (S corporation) with the Electing PTE box checked, and Form 587-PTE (Pass-Through Entity Tax Supplement) to compute the tax; Form 586 is included in a first election year. Due 30 days after the federal due date. The tax is due on the same date as the return. A federal extension extends the Oklahoma return automatically if no Oklahoma tax is due (attach Form 7004). Otherwise file Form 504-PTE; extensions cannot exceed six months, do not extend the time to pay, and at least 90% of the tax must be paid by the original due date to avoid penalty. source Public record

Owner credit

Exclusion, not a credit. Direct and indirect members subtract the Oklahoma income (or add back the loss) covered by the election, with a schedule listing the electing entity, its FEIN and the amounts, plus a copy of the Tax Commission's acknowledgment letter (and Form 586 in a first election year made on the return). A net entity loss under the election may be carried back and forward by the electing entity under 68 O.S. § 2358(A)(3)(b). A nonresident individual member need not file an Oklahoma return if the member's only Oklahoma income (with a spouse's, on a joint return) is from electing entities that file and pay the tax. source Public record

Recent and coming changes

• Jan 1, 2022 HB 2963 cut the rate for corporate, pass-through entity and financial institution members from 6% to 4%, for tax years beginning on or after January 1, 2022. source Public record
• HB 3559 (passed April 24, 2024) allowed the election to be made by filing the income tax return no later than its due date, including extensions; the Tax Commission applies this beginning with tax year 2024. source Public record
• Jan 1, 2026 HB 2764 (effective November 1, 2025) lowered the top individual rate, and so the PTET rate for individual and trust members, from 4.75% to 4.5% for tax year 2026, and provides further cuts of 0.25 percentage point when the State Board of Equalization certifies revenue growth, effective January 1 after the certification. source Public record

The 2026 partnership and S corporation instruction packets cited here are the Tax Commission's software developer versions (Dev514-Pkt-26, Dev512-S-Pkt-26); the 2025 packets were not found at a public URL. The statute text is from the enrolled bills, not OSCN. No change made because of Public Law 119-21 was found, and the statute has no sunset.

Not confirmed: OSCN (the official statute site) was not used; the statute text is taken from the enrolled bills HB 2665, HB 2963 and HB 3559. Confirm the current codified text of 68 O.S. § 2355.1P-4 at https://www.oscn.net (it may show a Cloudflare check). The estimated payment installment dates for electing entities (Form OW-8-ESPTE) were not read; the OW-8-ESPTE form was not found at the guessed URL. Whether Oklahoma gives residents a credit for another state's PTET was not found in the 2025 Form 511 packet, which describes the credit for tax paid to another state only for personal services income. Whether the State Board of Equalization certified a further 0.25 point rate cut for 2027 was not checked. No 2025 or 2026 Oklahoma bill responding to Public Law 119-21 was searched for.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Oklahoma follows the Internal Revenue Code as amended for the taxable year (rolling conformity, 68 O.S. 2353), and no Oklahoma act responded to the 2025 federal law (Public Law 119-21) through the 2026 session, so the business changes carry to the Oklahoma return. Oklahoma also keeps its own optional 100% expensing (68 O.S. 2358.6A), which cannot be claimed on an asset that took 100% federal bonus depreciation. Individuals start from federal adjusted gross income and take an Oklahoma standard deduction, so the federal deductions for tips, overtime, car loan interest and seniors do not reach the Oklahoma return.

Follows the Code

Rolling: follows the Code as it changes. 68 O.S. 2353(2) and (3)
The Code is defined as amended or adopted from time to time applicable to the taxable year, and elections follow the federal return unless the Act says otherwise. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and later (automatic through rolling conformity)
No Oklahoma Tax Commission notice or Oklahoma act on Public Law 119-21 was found. The 2025 Form 511 packet's What's New lists no change for the federal law. A 2025 bill to exempt tip income (SB 383) was referred to committee on February 4, 2025 with no later action. source Public record

Provision by provision

Guidance from the state

• 2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 packet)
• 2025 Oklahoma Corporation Income Tax Forms and Instructions (Form 512 packet), Oklahoma Bonus Depreciation Adjustments

Recent and coming changes

• Form 512 for 2025 adds lines to report the Oklahoma bonus depreciation addback (line 2a) and subtraction (line 2b). source Public record

The Oklahoma expensing statute defines qualified property by section 168(k) as the Code existed on January 1, 2021, so its scope is fixed even though the income tax otherwise follows the Code as amended.

Not confirmed: No Oklahoma Tax Commission notice or FAQ on Public Law 119-21 was found; the treatment of the individual deductions rests on the Form 511 structure, not an agency statement. The official Oklahoma Statutes site (oscn.net) returned a Cloudflare Turnstile check; statute text was read from the Legislature's Title 68 file instead. Not checked: whether any 2026 Oklahoma bill on tips, overtime or Code conformity passed a chamber.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Oklahoma has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. The equal pay section of Title 40 (40 O.S. 198.1) makes it unlawful to willfully pay women less for comparable work, but it sets no posting or disclosure duty. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. A search of all of Title 40 (Labor) and Title 25 (which holds the Oklahoma Anti-Discrimination Act) for salary history, wage history, compensation history, salary range and pay range found no match. source Public record

What was checked: Checked the Oklahoma Statutes as published by the Legislature (complete Title 40 and Title 25 files): 40 O.S. 198.1, which makes it unlawful for any employer within the state to willfully pay women employees less than employees of the opposite sex for comparable work (Laws 1965, c. 494), and 40 O.S. 198.2, which makes the Commissioner of Labor responsible for enforcing it; the wage payment sections, 40 O.S. 165.1 to 165.11, which set paydays and require an itemized statement of deductions with each payment but no rate or range disclosure; 40 O.S. 160, which preempts local laws on minimum wage and minimum vacation or sick leave and does not mention pay disclosure; and 25 O.S. 1302 (Discriminatory practices, Employers). None requires pay in postings or pay disclosure. The Oklahoma Department of Labor's Wage and Hour page describes wage claims and does not mention pay ranges, pay transparency or salary history.

Not confirmed: Local ordinances: no city code was read (for example Oklahoma City, Tulsa, Norman). Two web searches turned up no Oklahoma ordinance on pay in postings or salary history; not confirmed from the codes. Bills of the 2026 session (2nd Session of the 60th Legislature): one web search found no pay transparency or salary history bill, but the Legislature's own bill search was not used (its document folders return Forbidden and the text search is a form page). Not confirmed that no such bill passed a chamber. Oklahoma Department of Labor rules (Oklahoma Administrative Code Title 380) were not read. Public employer rules (for example state agency job announcement practices under the Civil Service and Human Capital Modernization Act) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Oklahoma Tax Commission

Representatives are appointed on Form BT-129, the Commission's own power of attorney, which it requires instead of other forms such as the federal 2848; it can be faxed, mailed, delivered or started online in OkTAP. Oklahoma does not register or license paid preparers. Every specified tax return preparer (the federal section 6011 definition) must e-file Oklahoma individual returns, and corporation and partnership returns must be e-filed whoever prepares them.

Power of attorney

Form BT-129, Power of Attorney (revised 7-2026). Named individuals only, each marked as attorney, tax preparer or other; an organization, firm or partnership cannot be appointed, so each person in a firm must be listed. The tax types checked (gross production, sales, use, corporate income, withholding, individual income, other) for the start and end periods entered. Forms listing "All" periods are not processed, and future periods are recognized only for three years from December 31 of the year the Commission receives the form. Fax to 405.522.1942, mail to Oklahoma Tax Commission, Oklahoma City, OK 73194, deliver in person at 300 N Broadway Ave, or online through the Access Power of Attorney Portal in OkTAP, where the representative submits the request and the taxpayer must accept it in OkTAP. Processing: Typically 1 to 2 weeks, longer in peak season; allow up to 10 business days for a mailed form. No renewal: a POA stays in effect for the listed tax types and periods until revoked or withdrawn; a new BT-129 revokes earlier ones for the same matters unless the retention box is checked. form source Public record

Federal Form 2848

Not accepted The Commission's help center says it requires Form BT-129 to appoint a representative when asked whether another form can be used. source Public record

Information only

Form A-100, Disclosure of Tax Information Authorization (revised 8-2023). Lets an appointee inspect or receive confidential information for the tax types and periods listed, with no power to advocate or represent; it must reach the Commission within 30 days of signing, and general references such as "All years" are not processed. On the return: Forms 511 and 512 carry the box "If the Oklahoma Tax Commission may discuss this return with your tax preparer, place an 'X' here"; the authority covers only issues in processing that return. source Public record

Preparer registration

No program found source Public record

Preparer ID on returns

No state preparer number; the return asks for the paid preparer's PTIN. PTIN: accepted. source Public record

E-file mandate for preparers

Any "specified tax return preparer" as defined in Internal Revenue Code section 6011 (OAC 710:50-3-46); the rule sets no separate Oklahoma return count. Individual income tax returns prepared by a specified tax return preparer and filed after December 31, 2010. Separately, all corporation income tax returns (tax year 2020 on, OAC 710:50-17-1) and partnership returns (tax years beginning on or after January 1, 2020, OAC 710:50-19-1) must be e-filed whoever prepares them; partnerships can ask for a hardship waiver. source Public record

Transcripts and account records

Copies of filed returns by mail request: Form 599 for income tax returns, Form BT-199 for business tax reports. No account transcript or online return copy feature was found. Form 599, Request for Copy of Income Tax Return (revised 1-2026); Form BT-199, Request for Copy of Business Tax Report/Return. Who can ask: The taxpayer, or a representative with Form BT-129 attached; an A-100 appointee must also file Form 599 or BT-199 and pay the copy fee. Form 599: the return as originally filed (Form 511, 512 and so on) with W-2s, schedules or amended returns, up to eight years or periods per form. BT-199: business tax reports, up to twelve periods per form. Fee: Form 599: $5.00 per non-certified copy, $7.00 per certified copy, non-refundable. BT-199: $0.25 per page; certified copies at most $1.00 per page. Online for representatives: No; the Commission says copies of files sent or uploaded through OkTAP cannot be obtained from it. request source Public record

Online access for professionals

OkTAP (Oklahoma Taxpayer Access Point). Third-party logons see the client accounts the account owner grants; OkTAP also hosts the Access Power of Attorney Portal for submitting BT-129 requests online. The preparer creates an OkTAP logon registered as a third party; the client's master account holder then grants or cancels access account by account under Manage My Profile, Manage Third Party Access. source Public record

Recent and coming changes

• Form BT-129 Power of Attorney revised (7-2026 revision now posted). source Public record
• Form 599 Request for Copy of Income Tax Return revised (1-2026). source Public record

No preparer registration or licensing rule was found: the only preparer rule in the Commission's income tax rules (OAC 710:50, 2026 edition) is the e-file requirement. The Commission's withholding page no longer carries the March 2026 OkTAP third-party security text cited on the state page.

Not confirmed: Client opt-out for the individual e-file requirement: no Oklahoma form or code found; 68 O.S. 2385 on OSCN sits behind a Cloudflare Turnstile check and was not read. Penalty for preparers who do not e-file: none found in the rules. No practitioner hotline found on the Commission's contact page. No account transcript or payment history request found; turnaround for Forms 599 and BT-199 not stated.

Rules for tax professionals in every state

Federal tax data sharing

13 IRS data-sharing agreements with agencies in Oklahoma, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Oklahoma Employment Security Commission source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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