Okla. Stat. tit. 68, § 68-2368
This is the official text of Okla. Stat. tit. 68, § 68-2368, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Persons required to make returns - Income of estates and
Official statutory text
trusts - Income of partnerships - Returns by corporations - Time for
returns - Verification of returns - Form of returns.
A. For tax years ending before January 1, 2017, the following
individuals shall each make a return stating specifically the
taxable income and, where necessary, the adjusted gross income and
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1031
the adjustments provided in Section 2351 et seq. of this title to
arrive at Oklahoma taxable income and, where necessary, Oklahoma
adjusted gross income:
1. Every resident individual having a gross income, or gross
receipts, for the taxable year in an amount sufficient to require
the filing of a federal income tax return, if single, or if married
and not living with husband or wife; and
2. Except as otherwise provided for in the Pass-Through Entity
Tax Equity Act of 2019, every resident individual having a gross
income, or gross receipts, for the taxable year in an amount
sufficient to require the filing of a federal income tax return, if
married and living with husband or wife.
Provided however, every resident individual who does not meet
the requirements sufficient to file a federal return, but has
Oklahoma withholding, may file a claim for refund for all Oklahoma
income taxes withheld and shall not be subject to the provisions of
Section 2358 of this title; and
3. Every nonresident individual having Oklahoma gross income
for the taxable year of One Thousand Dollars ($1,000.00) or more.
B. If a husband and wife, living together, have an aggregate
gross income or gross receipts, for such year, in an amount
sufficient to require the filing of a federal income tax return:
1. Each shall make a return; or
2. The income of each shall be included in a single joint
return, in which case the tax shall be computed on the aggregate net
income.
C. 1. For tax years beginning on or after January 1, 2017,
every resident individual whose gross income from both within and
outside of Oklahoma exceeds the sum of the standard deduction and
personal exemption allowed in Section 2358 of this title shall file
an Oklahoma income tax return. Resident individuals not required to
file a federal income tax return must attach a completed federal
income tax return to the Oklahoma income tax return to show how
adjusted gross income and deductions were determined, if their gross
income is more than their adjusted gross income. The Oklahoma
income tax return must show the taxable income and, where necessary,
the adjusted gross income and modifications required by Section 2351
et seq. of this title, and any other information the Tax Commission
may require.
2. Except as otherwise provided for in the Pass-Through Entity
Tax Equity Act of 2019, every nonresident individual having Oklahoma
gross income for the taxable year of One Thousand Dollars
($1,000.00) or more shall file an Oklahoma income tax return.
D. If an individual is unable to make his or her own return,
the return shall be made by a duly authorized agent or by the
guardian or other person charged with the care of the person or
property of such individual.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1032
E. Every partnership shall make a return for each taxable year,
stating the taxable income and the adjustments to arrive at Oklahoma
income. The Oklahoma return shall include a schedule showing the
distribution to partners of the various items of income as per the
federal return and the adjustments required by Section 2351 et seq.
of this title for Oklahoma. The return shall be signed by one of
the partners. Except for partnerships making an election pursuant
to the provisions of the Pass-Through Entity Tax Equity Act of 2019,
if a partnership has elected pursuant to the provisions of Section
761 of the Internal Revenue Code, or any provision comparable
thereto, not to file partnership income tax returns, that
et seq.
of this title for Oklahoma. The return shall be signed by one of
the partners. Except for partnerships making an election pursuant
to the provisions of the Pass-Through Entity Tax Equity Act of 2019,
if a partnership has elected pursuant to the provisions of Section
761 of the Internal Revenue Code, or any provision comparable
thereto, not to file partnership income tax returns, that
partnership shall not be required to file an Oklahoma partnership
return. The Oklahoma Tax Commission shall promulgate rules for
purposes of partnership returns when multiple partners would
otherwise be required to file a nonresident return. The rules shall
provide a specific number of partners in a partnership above which a
composite return may be filed. The return shall be in such form as
prescribed by the Tax Commission.
F. Every corporation shall make a return for each taxable year
stating the taxable income and the adjustments provided in Section
2351 et seq. of this title to arrive at Oklahoma taxable income. In
addition, corporations electing subchapter S treatment pursuant to
the Internal Revenue Code and Section 2351 et seq. of this title,
shall include a schedule showing the distribution to shareholders of
the various items of income as per the federal return and the
adjustments for Oklahoma. All corporation returns shall be signed
by the president, vice president, or other principal officer and the
corporate seal impressed. In cases where receivers, trustees in
bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall make a
return for such corporations in the same manner and form as
corporations are required to make returns. Any tax due on the basis
of such returns made by receivers, trustees, or assignees shall be
collected in the same manner as if collected from the corporations
of whose business or property they have custody and control.
G. Every resident estate and trust shall make a return for each
taxable year stating the taxable income and the adjustments to
arrive at Oklahoma taxable income. Every nonresident estate or
trust having Oklahoma taxable income as provided in Section 2362 of
this title shall make a return for each taxable year stating the
taxable income and the adjustments to arrive at Oklahoma taxable
income. The Oklahoma return shall include a schedule showing the
distribution to beneficiaries, if any, of the various items of
income as per the federal return and the adjustments for Oklahoma.
The fiduciary shall be responsible for making the return and the
return shall be signed by the fiduciary, or by one fiduciary if
there is more than one. The Tax Commission shall promulgate rules
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1033
for purposes of estate and trust returns when multiple returns would
otherwise be required of nonresident beneficiaries of estates or
trusts. The return shall be in such form as prescribed by the Tax
Commission.
H. 1. All individual returns, except individual returns filed
electronically, made on the basis of the calendar year shall be due
on or before the fifteenth day of April following the close of the
taxable year. Provided, if the Internal Revenue Code provides for a
later due date for returns of individuals, the Tax Commission shall
accept returns filed by individuals by such date and such returns
shall be considered as timely filed.
2. All individual returns filed electronically, made on the
basis of the calendar year, shall be due on or before the twentieth
day of April following the close of the taxable year.
3. All individual returns made on the basis of a fiscal year
shall be due on or before the fifteenth day of the fourth month
following the close of the fiscal year.
4. For tax years beginning before January 1, 2016, calendar
year corporation returns shall be due on or before the fifteenth day
year, shall be due on or before the twentieth
day of April following the close of the taxable year.
3. All individual returns made on the basis of a fiscal year
shall be due on or before the fifteenth day of the fourth month
following the close of the fiscal year.
4. For tax years beginning before January 1, 2016, calendar
year corporation returns shall be due on or before the fifteenth day
of March following the close of the taxable year. For tax years
beginning on or after January 1, 2016, calendar year corporation
returns shall be due no later than thirty (30) days after the due
date established under the Internal Revenue Code.
5. For tax years beginning before January 1, 2016, fiscal year
corporation returns shall be due on or before the fifteenth day of
the third month following the close of the fiscal year. For tax
years beginning on or after January 1, 2016, fiscal year corporation
returns shall be due no later than thirty (30) days after the due
date established under the Internal Revenue Code.
6. For tax years beginning before January 1, 2016, partnership
returns shall be due on or before the fifteenth day of April
following the close of the taxable year. For tax years beginning on
or after January 1, 2016, partnership returns shall be due no later
than thirty (30) days after the due date established under the
Internal Revenue Code.
7. All estate and trust returns made on the basis of the
calendar year shall be due on or before the fifteenth day of April
following the close of the taxable year. All estate and trust
returns made on the basis of a fiscal year shall be due on or before
the fifteenth day of the fourth month following the close of the
fiscal year.
8. In the case of complete liquidation, or the dissolution, of
a corporation the return of such corporation shall be made on or
before the fifteenth day of the fourth month following the month in
which the corporation is completely liquidated. A corporation which
has terminated its business activities, satisfied or made provision
for all of its liabilities or has distributed all of its assets,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1034
even though not formally dissolved under state law, is deemed to
have completely liquidated for purposes of this subsection.
9. The Tax Commission may also provide a later due date for
returns of individuals, calendar year corporations, fiscal year
corporations, partnership returns, estate and trust returns, or
estimated tax payments as provided in Section 2385.9 of this title
if a state of emergency is declared by the Governor or upon
declaration by the Internal Revenue Service to postpone certain tax
filing and tax payment deadlines in disaster areas.
I. Returns by individuals, fiduciaries, partnerships,
corporations or any other person or entity required, or that may
hereafter be required to file a return, shall contain or be verified
by a written declaration that such return is made under the
penalties of perjury and the fact that any individual's name is
signed to a filed return shall be prima facie evidence for all
purposes that the return was actually signed by that individual.
Provided, the Tax Commission shall promulgate rules to provide
procedures for verification of signatures on returns which are filed
electronically.
J. Every return required by Section 2351 et seq. of this title
shall be in such form as the Tax Commission may, from time to time,
prescribe. Each return shall be filed with the Tax Commission and
forms shall be furnished by the Tax Commission on application
therefor, but failure to secure or receive the form of a return
prescribed shall not relieve any taxpayer from the obligation of
making and filing any return herein required.
K. For tax years ending after January 1, 2017, if a taxpayer
elects to make installment payments of tax due pursuant to the
provisions of subsection (h) of Section 965 of the Internal Revenue
x Commission on application
therefor, but failure to secure or receive the form of a return
prescribed shall not relieve any taxpayer from the obligation of
making and filing any return herein required.
K. For tax years ending after January 1, 2017, if a taxpayer
elects to make installment payments of tax due pursuant to the
provisions of subsection (h) of Section 965 of the Internal Revenue
Code, 26 U.S.C., Section 965, such election may also apply to the
payment of Oklahoma income tax, attributable to the income upon
which such installment payments are based.
returns - Verification of returns - Form of returns.
A. For tax years ending before January 1, 2017, the following
individuals shall each make a return stating specifically the
taxable income and, where necessary, the adjusted gross income and
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1031
the adjustments provided in Section 2351 et seq. of this title to
arrive at Oklahoma taxable income and, where necessary, Oklahoma
adjusted gross income:
1. Every resident individual having a gross income, or gross
receipts, for the taxable year in an amount sufficient to require
the filing of a federal income tax return, if single, or if married
and not living with husband or wife; and
2. Except as otherwise provided for in the Pass-Through Entity
Tax Equity Act of 2019, every resident individual having a gross
income, or gross receipts, for the taxable year in an amount
sufficient to require the filing of a federal income tax return, if
married and living with husband or wife.
Provided however, every resident individual who does not meet
the requirements sufficient to file a federal return, but has
Oklahoma withholding, may file a claim for refund for all Oklahoma
income taxes withheld and shall not be subject to the provisions of
Section 2358 of this title; and
3. Every nonresident individual having Oklahoma gross income
for the taxable year of One Thousand Dollars ($1,000.00) or more.
B. If a husband and wife, living together, have an aggregate
gross income or gross receipts, for such year, in an amount
sufficient to require the filing of a federal income tax return:
1. Each shall make a return; or
2. The income of each shall be included in a single joint
return, in which case the tax shall be computed on the aggregate net
income.
C. 1. For tax years beginning on or after January 1, 2017,
every resident individual whose gross income from both within and
outside of Oklahoma exceeds the sum of the standard deduction and
personal exemption allowed in Section 2358 of this title shall file
an Oklahoma income tax return. Resident individuals not required to
file a federal income tax return must attach a completed federal
income tax return to the Oklahoma income tax return to show how
adjusted gross income and deductions were determined, if their gross
income is more than their adjusted gross income. The Oklahoma
income tax return must show the taxable income and, where necessary,
the adjusted gross income and modifications required by Section 2351
et seq. of this title, and any other information the Tax Commission
may require.
2. Except as otherwise provided for in the Pass-Through Entity
Tax Equity Act of 2019, every nonresident individual having Oklahoma
gross income for the taxable year of One Thousand Dollars
($1,000.00) or more shall file an Oklahoma income tax return.
D. If an individual is unable to make his or her own return,
the return shall be made by a duly authorized agent or by the
guardian or other person charged with the care of the person or
property of such individual.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1032
E. Every partnership shall make a return for each taxable year,
stating the taxable income and the adjustments to arrive at Oklahoma
income. The Oklahoma return shall include a schedule showing the
distribution to partners of the various items of income as per the
federal return and the adjustments required by Section 2351 et seq.
of this title for Oklahoma. The return shall be signed by one of
the partners. Except for partnerships making an election pursuant
to the provisions of the Pass-Through Entity Tax Equity Act of 2019,
if a partnership has elected pursuant to the provisions of Section
761 of the Internal Revenue Code, or any provision comparable
thereto, not to file partnership income tax returns, that
et seq.
of this title for Oklahoma. The return shall be signed by one of
the partners. Except for partnerships making an election pursuant
to the provisions of the Pass-Through Entity Tax Equity Act of 2019,
if a partnership has elected pursuant to the provisions of Section
761 of the Internal Revenue Code, or any provision comparable
thereto, not to file partnership income tax returns, that
partnership shall not be required to file an Oklahoma partnership
return. The Oklahoma Tax Commission shall promulgate rules for
purposes of partnership returns when multiple partners would
otherwise be required to file a nonresident return. The rules shall
provide a specific number of partners in a partnership above which a
composite return may be filed. The return shall be in such form as
prescribed by the Tax Commission.
F. Every corporation shall make a return for each taxable year
stating the taxable income and the adjustments provided in Section
2351 et seq. of this title to arrive at Oklahoma taxable income. In
addition, corporations electing subchapter S treatment pursuant to
the Internal Revenue Code and Section 2351 et seq. of this title,
shall include a schedule showing the distribution to shareholders of
the various items of income as per the federal return and the
adjustments for Oklahoma. All corporation returns shall be signed
by the president, vice president, or other principal officer and the
corporate seal impressed. In cases where receivers, trustees in
bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall make a
return for such corporations in the same manner and form as
corporations are required to make returns. Any tax due on the basis
of such returns made by receivers, trustees, or assignees shall be
collected in the same manner as if collected from the corporations
of whose business or property they have custody and control.
G. Every resident estate and trust shall make a return for each
taxable year stating the taxable income and the adjustments to
arrive at Oklahoma taxable income. Every nonresident estate or
trust having Oklahoma taxable income as provided in Section 2362 of
this title shall make a return for each taxable year stating the
taxable income and the adjustments to arrive at Oklahoma taxable
income. The Oklahoma return shall include a schedule showing the
distribution to beneficiaries, if any, of the various items of
income as per the federal return and the adjustments for Oklahoma.
The fiduciary shall be responsible for making the return and the
return shall be signed by the fiduciary, or by one fiduciary if
there is more than one. The Tax Commission shall promulgate rules
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1033
for purposes of estate and trust returns when multiple returns would
otherwise be required of nonresident beneficiaries of estates or
trusts. The return shall be in such form as prescribed by the Tax
Commission.
H. 1. All individual returns, except individual returns filed
electronically, made on the basis of the calendar year shall be due
on or before the fifteenth day of April following the close of the
taxable year. Provided, if the Internal Revenue Code provides for a
later due date for returns of individuals, the Tax Commission shall
accept returns filed by individuals by such date and such returns
shall be considered as timely filed.
2. All individual returns filed electronically, made on the
basis of the calendar year, shall be due on or before the twentieth
day of April following the close of the taxable year.
3. All individual returns made on the basis of a fiscal year
shall be due on or before the fifteenth day of the fourth month
following the close of the fiscal year.
4. For tax years beginning before January 1, 2016, calendar
year corporation returns shall be due on or before the fifteenth day
year, shall be due on or before the twentieth
day of April following the close of the taxable year.
3. All individual returns made on the basis of a fiscal year
shall be due on or before the fifteenth day of the fourth month
following the close of the fiscal year.
4. For tax years beginning before January 1, 2016, calendar
year corporation returns shall be due on or before the fifteenth day
of March following the close of the taxable year. For tax years
beginning on or after January 1, 2016, calendar year corporation
returns shall be due no later than thirty (30) days after the due
date established under the Internal Revenue Code.
5. For tax years beginning before January 1, 2016, fiscal year
corporation returns shall be due on or before the fifteenth day of
the third month following the close of the fiscal year. For tax
years beginning on or after January 1, 2016, fiscal year corporation
returns shall be due no later than thirty (30) days after the due
date established under the Internal Revenue Code.
6. For tax years beginning before January 1, 2016, partnership
returns shall be due on or before the fifteenth day of April
following the close of the taxable year. For tax years beginning on
or after January 1, 2016, partnership returns shall be due no later
than thirty (30) days after the due date established under the
Internal Revenue Code.
7. All estate and trust returns made on the basis of the
calendar year shall be due on or before the fifteenth day of April
following the close of the taxable year. All estate and trust
returns made on the basis of a fiscal year shall be due on or before
the fifteenth day of the fourth month following the close of the
fiscal year.
8. In the case of complete liquidation, or the dissolution, of
a corporation the return of such corporation shall be made on or
before the fifteenth day of the fourth month following the month in
which the corporation is completely liquidated. A corporation which
has terminated its business activities, satisfied or made provision
for all of its liabilities or has distributed all of its assets,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1034
even though not formally dissolved under state law, is deemed to
have completely liquidated for purposes of this subsection.
9. The Tax Commission may also provide a later due date for
returns of individuals, calendar year corporations, fiscal year
corporations, partnership returns, estate and trust returns, or
estimated tax payments as provided in Section 2385.9 of this title
if a state of emergency is declared by the Governor or upon
declaration by the Internal Revenue Service to postpone certain tax
filing and tax payment deadlines in disaster areas.
I. Returns by individuals, fiduciaries, partnerships,
corporations or any other person or entity required, or that may
hereafter be required to file a return, shall contain or be verified
by a written declaration that such return is made under the
penalties of perjury and the fact that any individual's name is
signed to a filed return shall be prima facie evidence for all
purposes that the return was actually signed by that individual.
Provided, the Tax Commission shall promulgate rules to provide
procedures for verification of signatures on returns which are filed
electronically.
J. Every return required by Section 2351 et seq. of this title
shall be in such form as the Tax Commission may, from time to time,
prescribe. Each return shall be filed with the Tax Commission and
forms shall be furnished by the Tax Commission on application
therefor, but failure to secure or receive the form of a return
prescribed shall not relieve any taxpayer from the obligation of
making and filing any return herein required.
K. For tax years ending after January 1, 2017, if a taxpayer
elects to make installment payments of tax due pursuant to the
provisions of subsection (h) of Section 965 of the Internal Revenue
x Commission on application
therefor, but failure to secure or receive the form of a return
prescribed shall not relieve any taxpayer from the obligation of
making and filing any return herein required.
K. For tax years ending after January 1, 2017, if a taxpayer
elects to make installment payments of tax due pursuant to the
provisions of subsection (h) of Section 965 of the Internal Revenue
Code, 26 U.S.C., Section 965, such election may also apply to the
payment of Oklahoma income tax, attributable to the income upon
which such installment payments are based.
Status: in_force · Read it on the official government site
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