Okla. Admin. Code § 710:50-3-6

Current through Vol. 41, No. 19, June 17, 2024

Section 710:50-3-6 - Amended returns for individuals

(a) If a resident taxpayer is required or elects to file an individual amended Oklahoma income tax return for tax years prior to 2013, OTC Form 511X must be submitted. For tax years 2013 and subsequent, if a resident taxpayer is required or elects to amend an individual Oklahoma income tax return, OTC Form 511 must be used and the appropriate box indicating that the return is an amended return must be marked.

(b) Part-year residents and nonresidents must use OTC Form 511NR and indicate the return is an amended return by marking the appropriate box.

(c) Whenever an individual Oklahoma income tax return is amended, items listed in (1) through (3) of this subsection should be attached or an explanation if the item is not applicable:

(1) A copy of the amended federal income tax return, or a copy of the Federal Form 1040X, or Federal Form 1045,

(2) Proof that Internal Revenue Service has accepted the claim, such as a copy of the statement of adjustment, any correspondence from Internal Revenue Service, or a copy of the deposit slip of the federal refund,

(3) Supporting documents for any adjustments to federal adjusted gross income to support each final adjusted amount.

(d) When an individual taxpayer wishes to file or is required to file amended returns for more than one year, an amended return must be completed for each year an amendment is made. No amended return may encompass more than one single year. [See: 68 O.S. 2368]

Okla. Admin. Code § 710:50-3-6

Amended at 11 Ok Reg 555, eff 11-10-93 (emergency); Amended at 11 Ok Reg 3497, eff 6-26-94; Amended at 16 Ok Reg 2646, eff 6-25-99; Amended at 18 Ok Reg 2810, eff 6-25-01; Amended at 22 Ok Reg 1532, eff 6-11-05

Amended by Oklahoma Register, Volume 31, Issue 24, September 2, 2014, eff. 9/12/2014