Forms 511 and 511EZ Included
1998 (Long and Short Form)
Tax Forms and
This packet includes: (See page 2 for the Table of Contents)
Instructions for completing the 511 income tax form
Instructions for completing the 511EZ income tax form
Two 511 income tax forms
Two 511EZ income tax forms
One 540 form: Discover Card Payment Authorization Form
Instructions for utilizing the direct deposit option
1998 income tax tables
One return envelope t re s se d O
Your return must be
postmarked no later
O ut !
than April 15, 1999.
h e ck osit
C D ep
ou t Yo u r Re
Oklahoma Tax Commission 2501 North Lincoln Boulevard
Oklahoma City, Oklahoma 73194
For information regarding assistance with your tax return, please see page 28.
1998 Oklahoma Individual Income Tax
Dear Oklahoma Taxpayer,
Enclosed are the components you will need from the Oklahoma Tax Commission to file your 1998 income taxes with the State of
Oklahoma. This packet contains the forms necessary for a "resident" filing. To clarify whether you are a resident or non-resident,
please read the section entitled "Residence Defined" on page 4 of this packet.
As a resident of Oklahoma, you have several ways to file your 1998 income taxes. The forms enclosed in this booklet are 511 and
511EZ. The Form 511EZ is traditionally used for those who prefer a short form method and have a relatively simple filing. Also
available in this booklet is the Form 511, which is a longer form and allows for more complex information, such as multiple exclusions
and/or deductions. If you are interested in the option of electronically filing your Oklahoma tax return, visit an authorized tax preparer
We realize everyone wants their refund as soon as possible. For the second straight year, the Oklahoma Tax Commission is offering
the option of having your refund direct deposited into your bank account. Information regarding this option is available on page 5.
If you have any questions about filing your Oklahoma income tax return, please call or visit us at one of the locations listed on the back
cover of this booklet. Our Taxpayer Assistance Division, available at all of our locations, is ready to assist you. Also, be sure and
visit our web site next time you are online. Our site address is www.oktax.state.ok.us. The option to e-mail us is also available on
the site as well as downloadable versions of income tax forms.
Before You Begin
Robert E. Anderson, Chairman
You must complete your Federal income tax return before you
begin your 1998 Oklahoma income tax return. You will use the Oklahoma Tax Commission
information entered on your Federal return to complete your
Remember, when completing your Oklahoma return, round all
amounts to the nearest dollar. Table of Contents
$2.01 to $2.49 - round down to $2.00 Before You Begin ......................................... 2
$2.50 to $2.99 - round up to $3.00 Helpful Hints ................................................ 2
Be sure and read all instructions before you begin. To ensure
Which Form Do I Use? ................................ 3
you use the correct form, please read the section entitled
"Which Form Do I Use?" on page 3 which outlines the Residence Defined ...................................... 4
qualifications for each type of Oklahoma income tax return
form. What Is Resident Income?.......................... 4
If you pay someone to prepare your return, be sure you take Who Must File? ............................................ 4
them this entire packet. The use of the label and envelope in Estimated Income Tax ................................. 4
the center of this packet is designed to speed up the process-
ing of your return. All About Refunds ........................................ 4
What Is an Extension? ................................. 5
Helpful Hints What If I Need to Amend A Return?............. 5
File your return by April 15, 1999. If you need to file for an Net Operating Loss ...................................... 5
extension, use Form 504 and then later, file via Form 511.
All About Direct Deposit ............................. 5
Be sure you enclose copies of your Form(s) W-2 or 1099
with your return, otherwise your return can not be processed. Top of Form Instructions (511 and 511EZ) . 6
Be sure to sign and date the return. If you are filing a joint Form 511: Select Line Instructions ............. 7-12
return, both you and your spouse need to sign.
Form 511EZ: Line by Line Instructions ...... 13-14
If you are interested in paying the tax due by Discover
Card, please see page 27 for the Form 540.
When You Are Finished ............................... 12&14
After filing, if you have questions regarding the status of your Tax Table One ............................................... 15-20
refund, please call (405) 521-3146. The in-state toll-free Tax Table Two ............................................... 21-26
number is (800) 522-8165, extension 1-3146.
Form 540: Discover Card Payments .......... 27
If you have any questions, please do not hesitate to contact
us in one of the ways listed on the back cover of this booklet. Need Assistance? How to Reach Us ......... 28
"there are two different forms in this packet."
Remember these forms are
for residents only. If you are
"Which Form Do I Use?"
a non-resident or a part-year
resident, please use
Form 511EZ Form 511
Filing Status Any filing status Any filing status
Personal Personal Exemption Personal Exemption
Special Exemption Special Exemption
Exemptions Blind Exemption Blind Exemption
Dependents All dependents you are entitled to claim All dependents you are entitled to claim
No limit No limit
No adjustments allowed Interest on U.S. Government Obligations
Adjustments Oklahoma Government or Federal Retirement
to Federal Other Retirement Income
Oil & Gas Depletion
Adjusted Gross Oklahoma/Federal Net Operating Loss(es)
Income Royalty Income Earned by an Inventor
Exempt Tribal Income
Historical Battle Sites
Gain/Loss from the sale of Government Obligations
Out of State Income/Loss
State & Municipal Bond Interest
Lump Sum Distributions (not included in Federal AGI)
Only Subtractions from: All Subtractions:
Subtractions Interest Qualifying for Exclusion Interest Qualifying for Exclusion
Partial Military Pay Exclusion Partial Military Pay Exclusion
from Qualifying Disability Deduction
Oklahoma Political Contributions
Qualified Medical Savings Accounts
Adjusted Qualified Adoption Expenses
Gross Income Agricultural Commodity Processing Facility Exclusion
Depreciation Adjustment for Swine or Poultry Producers
Oklahoma Standard or Allowed Allowed
Federal Itemized Deductions
Withholding shown on Form W-2's Withholding shown on Form W-2's
Payments Withholding shown on Form 1099's Withholding shown on Form 1099's
Estimated Tax Payments
Payments made with Extension
Only Credits Allowed: All Credits Allowed:
Tax Credits Child Care Credit Child Care Credit
Low Income Sales Tax Refund/Credit Low Income Sales Tax Refund/Credit
Low Income Property Tax Credit
Credit for Tax Paid to Another State
Oklahoma Investment/New Jobs Credit
Other Credits (see pages 10-11)
Due Date Must be filed by April 15th April 15th
or later via an extension (see page 5)
Residence Defined Who Must File?
An Oklahoma resident is a person domiciled in this state Every Oklahoma resident who has sufficient gross
for the entire tax year. "Domicile" is the place establish- income to require them to file a Federal income tax
ed as a person's true, fixed, and permanent home. It is return is required to file an Oklahoma return, regardless
the place you intend to return to whenever you are away of the source of income. An Oklahoma return is also
(as on vacation abroad, business assignment, education required if no Federal return is due because income
leave or military assignment). A domicile, once estab- consists of municipal interest exempt from Federal
lished, remains until a new one is adopted. taxation. If you do not have a filing requirement, but
have Oklahoma tax withheld, see Form 511RF.
A part-year resident is an individual whose domicile was Part-Year Resident.. .
in Oklahoma for a period of less than 12 months during Every part-year resident, during the period of residency,
the tax year. has the same filing requirements as a resident. During
the period of non-residency, an Oklahoma return is also
Non-Resident... required if the Oklahoma part-year resident has gross
A non-resident is an individual whose domicile was not
income from Oklahoma sources of $1,000 or more. Use
in Oklahoma for any portion of the tax year.
Members of the Armed Forces...
Residency is established according to military domicile Non-resident...
as established by the Soldiers' and Sailors' Civil Relief Every non-resident with gross income from Oklahoma
Act. sources of $1,000 or more is required to file an Okla-
homa income tax return. Use Form 511NR.
If you were an Oklahoma resident at the time you
entered military service, assignment to duty outside Estimated Income Tax...
Oklahoma does not of itself change your state of resi-
dence. You must file your return as a resident of Okla- If you filed quarterly estimated tax payments, you must
homa until such time as you establish a permanent use the Form 511.
residence in another state and change your military
records. See the specific instructions for line 28 - Partial If you can reasonably expect your tax liability to exceed
Military Pay Exclusion. the amount withheld by $500 or more, you are required
to file a declaration of estimated tax and make quarterly
When the spouse of a military member is a civilian, most estimated payments. Taxpayers who fail to file a decla-
states, Oklahoma included, allow the spouse to retain ration and pay estimated tax are subject to penalty and
the same legal residency as the military member. They interest on underpayment. Form OW-8-ES, for filing
file a joint resident tax return in the military members' estimated tax payments, will be supplied on request. If
State of Legal Residency (if required) and are taxed at least 66-2/3% of your gross income for this year or
jointly under non-resident rules as they move from state last year, is from farming, estimate payments are not
to state. If the non-military spouse does not wish to required. If claiming this exception, please see line 52a.
choose the allowed residency of the military member,
then the same residency rules apply as would apply to
any other civilian. The spouse would then comply with All About Refunds...
all residency rules where living. Remember, your return must be signed. Once your
return is filed, if you have any questions regarding your
If both the military member and spouse are Oklahoma
refund, please call (405) 521-3146. The in-state toll-
residents, they shall file a Form 511 residency return. In
free number is (800) 522-8165, extension 1-3146.
this case, you should include income of both spouses
and take credit for tax paid another state, if applicable.
When your original return is timely filed, you may have
If either spouse is a part-year or non-resident, they shall
any amount of overpayment applied to your next year's
use Form 511NR.
estimated tax. Refunds applied to the following year's
Oklahoma Estimated Income Tax
What Is "Resident Income?" (at the taxpayer's request)
An Oklahoma resident individual is taxed on all income may not be adjusted
reported on the federal return, except income from real after the original due date
and tangible personal property located in another state, of the return. Don't
income from business activities in another state, or the
gains/losses from the sales or exchange of real property Be sure to check out the forget
in another state. option of having your refund
Note: Residents are taxed on all income from interest,
deposited directly into your to sign
checking or savings account.
dividends, salaries, commissions and other pay for personal
services regardless of where earned. Wages earned outside of This option is available to your tax
Oklahoma must be included in your Oklahoma return, and those who file via Form 511
credit for taxes paid other states claimed on Oklahoma and Form 511EZ. return.
Schedule E. (See line 46.)
What Is an "Extension?" Net Operating Loss...
A valid extension of time in which to file your Federal Oklahoma NOLs shall be separately determined by
return automatically extends the due date of your reference to Section 172 of the Internal Revenue Code
Oklahoma return if no Oklahoma liability is owed. A copy as modified by the Oklahoma Income Tax Act and shall
of the Federal extension must be enclosed with your be allowed without regard to the existence of a Federal
Oklahoma return. If your Federal return is not extended NOL. Enclose a detailed schedule showing the origin and
or an Oklahoma liability is owed, an extension of time to NOL computation. Residents use Oklahoma 511 NOL
file your Oklahoma return can be granted on Form 504. Schedules. Also enclose a copy of the Federal NOL
90% of the tax liability must be paid by the original computation.
due date of the return to avoid penalty charges for
late payment. Interest will be charged from the Effective for all tax years beginning after 12/31/95
original due date of the return. Oklahoma Net Operating Losses may not be carried
back. A Net Operating Loss may be carried forward for a
period of time not to exceed 15 years. Title 68 O.S.
What If I Need to Amend a Return? Supp. 1993 Section 2358 (A) (3).
If your net income for any year is changed by the IRS, The Oklahoma NOL allowed/absorbed in the current tax
an amended return shall be filed within 1 year. Request year shall be subtracted on Oklahoma Form 511, line 6
and file Form 511X and enclose a copy of the Federal (other subtractions) or Oklahoma Form 511X, line 2.
Form 1040X or 1045. Part-year and non-residents shall
use Form 511NR. Please enclose a copy of IRS refund The Federal NOL allowed/absorbed in the current tax
or payment, if available, prior to expiration of Statute of year shall be added on Oklahoma Form 511, line 13
Limitations. (other additions) or Oklahoma Form 511X, line 6.
All About Direct Deposit
Why Use Direct Deposit?
You get your refund faster.
Payment is more secure as there is no check to get lost.
Convenience. No trip to the bank to deposit your check.
Saves tax dollars. A refund by direct deposit costs less than a check.
Filling Out the Direct Deposit Box...
Please complete the direct deposit box on the tax return if you want us to directly deposit the amount shown on the
refund line of your return into your account at a bank or other financial institution instead of sending you a check.
First, check the appropriate box as to whether the check will be going into a checking account or savings account.
Next, fill out the routing number. The routing number must be nine digits. If the first two digits are not 01 through 12
or 21 through 32, the direct deposit will be rejected and a check will be issued instead. Using the sample check
shown below, the routing number is 120120012.
Last, enter your account number.
The account number
can be up to 17 Number Number
characters (both JOE SMITH 1234
numbers and SUSIE SMITH 15-0000/0000
letters). Include 123 Main Street 19
hyphens but omit Anyplace, OK 00000
spaces and special
symbols. Enter the
number from left to
PAY TO THE
ORDER OF sample $
right and leave any DOLLARS
unused boxes blank.
On the sample check ANYPLACE BANK
shown below, the Anyplace, OK 00000
account number is
:120120012 : 2020268620 1234
Note: The routing and account numbers may appear in different places on your check.
Please Note: The Oklahoma Tax Commission is not responsible if a financial institution refuses a direct deposit. If a
direct deposit is refused, a check will be issued.
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