{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368","heading":"Persons required to make returns - Income of estates and","body":"trusts - Income of partnerships - Returns by corporations - Time for\n\nreturns - Verification of returns - Form of returns.\n\nA. For tax years ending before January 1, 2017, the following\n\nindividuals shall each make a return stating specifically the\n\ntaxable income and, where necessary, the adjusted gross income and\n\nthe adjustments provided in Section 2351 et seq. of this title to\n\narrive at Oklahoma taxable income and, where necessary, Oklahoma\n\nadjusted gross income:\n\n1. Every resident individual having a gross income, or gross\n\nreceipts, for the taxable year in an amount sufficient to require\n\nthe filing of a federal income tax return, if single, or if married\n\nand not living with husband or wife; and\n\n2. Except as otherwise provided for in the Pass-Through Entity\n\nTax Equity Act of 2019, every resident individual having a gross\n\nincome, or gross receipts, for the taxable year in an amount\n\nsufficient to require the filing of a federal income tax return, if\n\nmarried and living with husband or wife.\n\nProvided however, every resident individual who does not meet\n\nthe requirements sufficient to file a federal return, but has\n\nOklahoma withholding, may file a claim for refund for all Oklahoma\n\nincome taxes withheld and shall not be subject to the provisions of\n\nSection 2358 of this title; and\n\n3. Every nonresident individual having Oklahoma gross income\n\nfor the taxable year of One Thousand Dollars ($1,000.00) or more.\n\nB. If a husband and wife, living together, have an aggregate\n\ngross income or gross receipts, for such year, in an amount\n\nsufficient to require the filing of a federal income tax return:\n\n1. Each shall make a return; or\n\n2. The income of each shall be included in a single joint\n\nreturn, in which case the tax shall be computed on the aggregate net\n\nincome.\n\nC. 1. For tax years beginning on or after January 1, 2017,\n\nevery resident individual whose gross income from both within and\n\noutside of Oklahoma exceeds the sum of the standard deduction and\n\npersonal exemption allowed in Section 2358 of this title shall file\n\nan Oklahoma income tax return. Resident individuals not required to\n\nfile a federal income tax return must attach a completed federal\n\nincome tax return to the Oklahoma income tax return to show how\n\nadjusted gross income and deductions were determined, if their gross\n\nincome is more than their adjusted gross income. The Oklahoma\n\nincome tax return must show the taxable income and, where necessary,\n\nthe adjusted gross income and modifications required by Section 2351\n\net seq. of this title, and any other information the Tax Commission\n\nmay require.\n\n2. Except as otherwise provided for in the Pass-Through Entity\n\nTax Equity Act of 2019, every nonresident individual having Oklahoma\n\ngross income for the taxable year of One Thousand Dollars\n\n($1,000.00) or more shall file an Oklahoma income tax return.\n\nD. If an individual is unable to make his or her own return,\n\nthe return shall be made by a duly authorized agent or by the\n\nguardian or other person charged with the care of the person or\n\nproperty of such individual.\n\nE. Every partnership shall make a return for each taxable year,\n\nstating the taxable income and the adjustments to arrive at Oklahoma\n\nincome. The Oklahoma return shall include a schedule showing the\n\ndistribution to partners of the various items of income as per the\n\nfederal return and the adjustments required by Section 2351 et seq.\n\nof this title for Oklahoma. The return shall be signed by one of\n\nthe partners. Except for partnerships making an election pursuant\n\nto the provisions of the Pass-Through Entity Tax Equity Act of 2019,\n\nif a partnership has elected pursuant to the provisions of Section\n\n761 of the Internal Revenue Code, or any provision comparable\n\nthereto, not to file partnership income tax returns, that\net seq.\n\nof this title for Oklahoma. The return shall be signed by one of\n\nthe partners. Except for partnerships making an election pursuant\n\nto the provisions of the Pass-Through Entity Tax Equity Act of 2019,\n\nif a partnership has elected pursuant to the provisions of Section\n\n761 of the Internal Revenue Code, or any provision comparable\n\nthereto, not to file partnership income tax returns, that\n\npartnership shall not be required to file an Oklahoma partnership\n\nreturn. The Oklahoma Tax Commission shall promulgate rules for\n\npurposes of partnership returns when multiple partners would\n\notherwise be required to file a nonresident return. The rules shall\n\nprovide a specific number of partners in a partnership above which a\n\ncomposite return may be filed. The return shall be in such form as\n\nprescribed by the Tax Commission.\n\nF. Every corporation shall make a return for each taxable year\n\nstating the taxable income and the adjustments provided in Section\n\n2351 et seq. of this title to arrive at Oklahoma taxable income. In\n\naddition, corporations electing subchapter S treatment pursuant to\n\nthe Internal Revenue Code and Section 2351 et seq. of this title,\n\nshall include a schedule showing the distribution to shareholders of\n\nthe various items of income as per the federal return and the\n\nadjustments for Oklahoma. All corporation returns shall be signed\n\nby the president, vice president, or other principal officer and the\n\ncorporate seal impressed. In cases where receivers, trustees in\n\nbankruptcy, or assignees are operating the property or business of\n\ncorporations, such receivers, trustees, or assignees shall make a\n\nreturn for such corporations in the same manner and form as\n\ncorporations are required to make returns. Any tax due on the basis\n\nof such returns made by receivers, trustees, or assignees shall be\n\ncollected in the same manner as if collected from the corporations\n\nof whose business or property they have custody and control.\n\nG. Every resident estate and trust shall make a return for each\n\ntaxable year stating the taxable income and the adjustments to\n\narrive at Oklahoma taxable income. Every nonresident estate or\n\ntrust having Oklahoma taxable income as provided in Section 2362 of\n\nthis title shall make a return for each taxable year stating the\n\ntaxable income and the adjustments to arrive at Oklahoma taxable\n\nincome. The Oklahoma return shall include a schedule showing the\n\ndistribution to beneficiaries, if any, of the various items of\n\nincome as per the federal return and the adjustments for Oklahoma.\n\nThe fiduciary shall be responsible for making the return and the\n\nreturn shall be signed by the fiduciary, or by one fiduciary if\n\nthere is more than one. The Tax Commission shall promulgate rules\n\nfor purposes of estate and trust returns when multiple returns would\n\notherwise be required of nonresident beneficiaries of estates or\n\ntrusts. The return shall be in such form as prescribed by the Tax\n\nCommission.\n\nH. 1. All individual returns, except individual returns filed\n\nelectronically, made on the basis of the calendar year shall be due\n\non or before the fifteenth day of April following the close of the\n\ntaxable year. Provided, if the Internal Revenue Code provides for a\n\nlater due date for returns of individuals, the Tax Commission shall\n\naccept returns filed by individuals by such date and such returns\n\nshall be considered as timely filed.\n\n2. All individual returns filed electronically, made on the\n\nbasis of the calendar year, shall be due on or before the twentieth\n\nday of April following the close of the taxable year.\n\n3. All individual returns made on the basis of a fiscal year\n\nshall be due on or before the fifteenth day of the fourth month\n\nfollowing the close of the fiscal year.\n\n4. For tax years beginning before January 1, 2016, calendar\n\nyear corporation returns shall be due on or before the fifteenth day\nyear, shall be due on or before the twentieth\n\nday of April following the close of the taxable year.\n\n3. All individual returns made on the basis of a fiscal year\n\nshall be due on or before the fifteenth day of the fourth month\n\nfollowing the close of the fiscal year.\n\n4. For tax years beginning before January 1, 2016, calendar\n\nyear corporation returns shall be due on or before the fifteenth day\n\nof March following the close of the taxable year. For tax years\n\nbeginning on or after January 1, 2016, calendar year corporation\n\nreturns shall be due no later than thirty (30) days after the due\n\ndate established under the Internal Revenue Code.\n\n5. For tax years beginning before January 1, 2016, fiscal year\n\ncorporation returns shall be due on or before the fifteenth day of\n\nthe third month following the close of the fiscal year. For tax\n\nyears beginning on or after January 1, 2016, fiscal year corporation\n\nreturns shall be due no later than thirty (30) days after the due\n\ndate established under the Internal Revenue Code.\n\n6. For tax years beginning before January 1, 2016, partnership\n\nreturns shall be due on or before the fifteenth day of April\n\nfollowing the close of the taxable year. For tax years beginning on\n\nor after January 1, 2016, partnership returns shall be due no later\n\nthan thirty (30) days after the due date established under the\n\nInternal Revenue Code.\n\n7. All estate and trust returns made on the basis of the\n\ncalendar year shall be due on or before the fifteenth day of April\n\nfollowing the close of the taxable year. All estate and trust\n\nreturns made on the basis of a fiscal year shall be due on or before\n\nthe fifteenth day of the fourth month following the close of the\n\nfiscal year.\n\n8. In the case of complete liquidation, or the dissolution, of\n\na corporation the return of such corporation shall be made on or\n\nbefore the fifteenth day of the fourth month following the month in\n\nwhich the corporation is completely liquidated. A corporation which\n\nhas terminated its business activities, satisfied or made provision\n\nfor all of its liabilities or has distributed all of its assets,\n\neven though not formally dissolved under state law, is deemed to\n\nhave completely liquidated for purposes of this subsection.\n\n9. The Tax Commission may also provide a later due date for\n\nreturns of individuals, calendar year corporations, fiscal year\n\ncorporations, partnership returns, estate and trust returns, or\n\nestimated tax payments as provided in Section 2385.9 of this title\n\nif a state of emergency is declared by the Governor or upon\n\ndeclaration by the Internal Revenue Service to postpone certain tax\n\nfiling and tax payment deadlines in disaster areas.\n\nI. Returns by individuals, fiduciaries, partnerships,\n\ncorporations or any other person or entity required, or that may\n\nhereafter be required to file a return, shall contain or be verified\n\nby a written declaration that such return is made under the\n\npenalties of perjury and the fact that any individual's name is\n\nsigned to a filed return shall be prima facie evidence for all\n\npurposes that the return was actually signed by that individual.\n\nProvided, the Tax Commission shall promulgate rules to provide\n\nprocedures for verification of signatures on returns which are filed\n\nelectronically.\n\nJ. Every return required by Section 2351 et seq. of this title\n\nshall be in such form as the Tax Commission may, from time to time,\n\nprescribe. Each return shall be filed with the Tax Commission and\n\nforms shall be furnished by the Tax Commission on application\n\ntherefor, but failure to secure or receive the form of a return\n\nprescribed shall not relieve any taxpayer from the obligation of\n\nmaking and filing any return herein required.\n\nK. For tax years ending after January 1, 2017, if a taxpayer\n\nelects to make installment payments of tax due pursuant to the\n\nprovisions of subsection (h) of Section 965 of the Internal Revenue\nx Commission on application\n\ntherefor, but failure to secure or receive the form of a return\n\nprescribed shall not relieve any taxpayer from the obligation of\n\nmaking and filing any return herein required.\n\nK. For tax years ending after January 1, 2017, if a taxpayer\n\nelects to make installment payments of tax due pursuant to the\n\nprovisions of subsection (h) of Section 965 of the Internal Revenue\n\nCode, 26 U.S.C., Section 965, such election may also apply to the\n\npayment of Oklahoma income tax, attributable to the income upon\n\nwhich such installment payments are based.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5c122b9a57b1b8dddf6ca58590ff65cdc15f2acbea2529a394cd2d9c4e9fa382","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2367","next":"us-ok/okla.-stat.-tit.-68-68-2368.1"},"notice":"GroundRules: Original legal text. Not legal advice."}