2017 Oklahoma Resident Individual Income Tax Forms and ...

1 2017 Oklahoma Resident IndividualIncome Tax Forms and Instructions Includes Form 511 and Form 538-S ( Oklahoma Resident Income Tax Returnand Sales Tax Relief Credit Form)This packet contains: Instructions for completing the Form 511: Oklahoma Resident Income tax return Form 511 Income tax form Form 538-S: Sales Tax Relief Credit Instructions for the direct deposit option 2017 Income tax tablesFiling date: Generally, your return must be postmarked by April 15, 2018. For additional information, see the Due Date section on page 3. This form is also used to file an amended return. See page your refund faster?

2 See page 32 for Direct Deposit Taxpayer Access PointThe Oklahoma Tax Commission is offering FREE online filing of full-year Resident Oklahoma Income tax returns through our OkTAP system. There is no Income limit; check to see if you qualifyat s New in the 2017 Oklahoma Tax Packet?Helpful Hints File your return by the same due date as your federal Income tax return. See page 3 for information regarding extended due date for electronically filed returns. If you need to file for an extension, use Form 504-I and then later file a Form 511. Be sure to provide copies of your Form(s) W-2, 1099 or other withholding statement with your return.

3 Provide all federal sched-ules as of Contents2 Before You BeginYou must complete your federal Income tax return before begin-ning your Oklahoma Income tax return. You will use the informa-tion entered on your federal return to complete your Oklahoma , when completing your Oklahoma return, round all amounts to the nearest dollar. Example: $ to $ - round down to $ $ to $ - round up to $ The Filing Requirement for an Oklahoma Resident was amended. See the instructions on page 3. Taxable state or local Income tax refunds may be deductible. See the instructions for Schedule 511-A, line 13 on page 14.

4 A donation may be made from your refund to the following: Indigent Veteran Burial Program Support the Oklahoma General Revenue Fund Oklahoma Emergency Responders Assistance Program Support of Folds of Honor Scholarship ProgramSee the instructions on Form 511, page 6 for more information. A donation to Support the Oklahoma General Revenue Fund may also be made if you have a balance due. See Form 511, line 40. The FERS Annuity Supplement may be deductible on Schedule 511-A, line 3. See the instructions on page 13. A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may have to be recaptured.

5 See the instructions on page AbbreviationsFound in this PacketIRC - Internal Revenue CodeOS - Oklahoma StatutesOTC - Oklahoma Tax CommissionSec. - Section(s)Important: If you fill out any portion of the Schedules 511-A through 511-H or Form 538-S, you are required to provide those pages with your return. Failure to include the pages will result in a delay of your Defined ..3 Resident Date ..3 Extensions ..3 Who Must Determining Your Filing Requirement ..4 Estimated Income Tax ..4 Net Operating ..4 Amended of Form Instructions ..5-6 Form 511: Select Line Instructions ..7-12 When You Are Finished.

6 12 Schedule 511-A Instructions ..13-15 Schedule 511-B Instructions ..15-16 Schedule 511-C Instructions ..16-18 Schedule 511-D Instructions ..18-19 Schedule 511-E Instructions ..19 Schedule 511-F Instructions ..19 Schedule 511-G Instructions ..19 Schedule 511-H Instructions ..19 Contact Information and Assistance ..19 Tax Table ..20-31 Direct Deposit Information ..32 Be sure to sign and date the return. If you are filing a joint return, both you and your spouse need to sign. After filing, if you have questions regarding the status of your refund, call (405) 521-3160. Do not provide any correspondence other than those docu-ments and schedules required for your return.

7 Would you like your refund faster? Choose to have your refund direct deposited into your checking or savings account. When you complete the direct deposit section on the Form 511, verify the routing and account numbers are correct. If the direct deposit fails to process, your refund will be mailed to you on a debit Fill-in Forms with Online Calculations Download Forms 24/7 View FAQs or Email the OTC a Taxpayer Access Point3 Residence Oklahoma Resident is a person domiciled in this state for the entire tax year. Domicile is the place established as a person s true, fixed, and permanent home. It is the place you intend to return to whenever you are away (as on vacation abroad, busi-ness assignment, educational leave or military assignment).

8 A domicile, once established, remains until a new one is A part-year Resident is an Individual whose domicile was in Okla-homa for a period of less than 12 months during the tax nonresident is an Individual whose domicile was not in Okla-homa for any portion of the tax of the Armed is established according to military domicile as estab-lished by the Soldiers and Sailors Civil Relief Act. If you were an Oklahoma Resident at the time you entered military service, assignment to duty outside Oklahoma does not of itself change your state of residence. You must file your return as a Resident of Oklahoma until such time as you establish a perma-nent residence in another state and change your military records (as evidenced by the military s Form DD2058).

9 See the specific instructions for Schedule 511-C, line C1 - Military Pay the spouse of a military member is a civilian and has the same legal residency as the military member, the spouse may retain such legal residency. They file a joint Resident tax return in the military members State of Legal Residency (if required) and are taxed jointly under nonresident rules as they move from state to state. If the non-military spouse does not have the same legal residency as the military member, the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where Oklahoma Resident filing a joint federal return with a non- Resident spouse may have options on how to file the Oklahoma return(s).

10 See Filing Status in the Top of Form Instructions on page 6 for further Must File? Resident Individual whose gross Income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption is required to file an Oklahoma Income tax return. If you are uncertain about your filing requirement, see the charts on page 4. 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 .