Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 50 - Income
Subchapter 19 - Oklahoma Taxable Income for Partnerships
Section 710:50-19-2 - Amended return for partnerships

Okla. Admin. Code § 710:50-19-2

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Current through Vol. 41, No. 24, September 3, 2024
Section 710:50-19-2 - Amended return for partnerships

If after the partnership files its income tax return, it later becomes aware of any changes to be made to income, deductions, credits, etc.; or if corrected due to an Internal Revenue Service audit; the Partnership shall file OTC Form 514 labeled "Amended" at the top of page

1. Attach a copy of the Federal Amended 1065 or a copy of the Federal Audit Changes to the Oklahoma Amended Return. Each partner shall be given a corrected K-1, reflecting Oklahoma distributable income, as adjusted.

Okla. Admin. Code § 710:50-19-2

Amended at 9 Ok Reg 3031, eff 7-13-92