• Includes Form 511NR (Nonresident and Part-Year Resident Return) This packet contains: • Instructions for completing the 511NR income tax form • 511NR income tax form • 2012 income tax table Filing date: • Generally, your return must be postmarked by April 15, 2013. For additional information, see the Due Date section in this packet. • This form is also used to file an amended return. See page 6. Want your refund faster? • See page 36 for Direct Deposit information. 2012 Oklahoma Individual Income Tax Forms and Instructions for Nonresidents and Part-Year Residents • The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were earned in Oklahoma, using Form 511NR. The Federal adjusted gross income (AGI) will be adjusted using the Oklahoma adjustments allowed in 68 Oklahoma Statutes (OS) Section 2358, to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. The tax is then calculated. At this point, the tax is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax. How nonresidents and part-year residents are taxed:
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2012 Oklahoma Individual Income Tax Forms and Instructions ... · 3/6/2013 · • Includes Form 511NR (Nonresident and Part-Year Resident Return) This packet contains: • Instructions
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• Includes Form 511NR (Nonresident and Part-Year
Resident Return)
This packet contains: •Instructionsforcompleting the511NRincometaxform •511NRincometaxform •2012incometaxtable
How nonresidents and part-year residents are taxed:
What’s New in the 2012 Oklahoma Tax Packet?
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Residence Defined ................................................... 2Who Must File? ......................................................... 3Nonresident Spouse of United States Military Member .............................. 3Estimated Income Tax .............................................. 4What is Oklahoma Source Income? ....................... 4Due Date .................................................................... 5Not Required to File ................................................ 5What is an Extension? ............................................. 5Net Operating Loss ................................................. 5-6When to File an Amended Return .......................... 6All About Refunds ................................................... 6Top of Form Instructions ......................................... 7-8Form 511NR: Select Line Instructions ................... 9-15When You Are Finished ........................................... 15Schedule 511NR-A Instructions .............................. 16-17Schedule 511NR-B Instructions .............................. 18-21Schedule 511NR-C Instructions .............................. 21-24Schedule 511NR-D Instructions .............................. 24Schedule 511NR-E Instructions ............................. 24Schedule 511NR-F Instructions .............................. 242-D Barcode Information ......................................... 24Tax Table .................................................................. 25-35Direct Deposit Information ...................................... 36Assistance Information ............................................ 36
Social Security Number (SSN)TherequestforyourSSNisauthorizedbySection405,Title42,oftheUnitedStatesCode.Youmustprovidethisinformation.Itwillbeusedtoestablishyouridentityfortaxpurposesonly.
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Try
www.tax.ok.gov
e file
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Estimated Income TaxYoumustmakeequal*quarterlyestimatedtaxpaymentsifyoucanreasonablyexpectyourtaxliabilitytoexceedyourwithholdingby$500ormoreandexpectyourwith-holdingtobelessthanthesmallerof:
While living in Oklahoma, if you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe Oklahoma Use Tax on those items. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases.
USE TAXEasy
File and Pay Today!www.tax.ok.gov
For more information visit
Due DateGenerally,yourOklahomaincometaxreturnisdueApril15th.However:
No Oklahoma Filing Requirement...Nonresidentandpart-yearresidentswhodonothaveanOklahomafilingrequirement,asshowninthesec-tion“WhoMustFile?”,buthadOklahomataxwithheldormadeestimatedtaxpaymentsshouldcompletetheForm511NR.
What Is an Extension?AvalidextensionoftimeinwhichtofileyourFederalre-turnautomaticallyextendstheduedateofyourOklaho-mareturnifnoOklahomaliabilityisowed.AcopyoftheFederalextensionmustbeenclosedwithyourOklahomareturn.IfyourFederalreturnisnotextendedoranOkla-homaliabilityisowed,anextensionoftimetofileyourOklahomareturncanbegrantedonForm504.90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the origi-nal due date of the return.
Net Operating LossThe loss year return must be filed to establish the Oklahoma Net Operating Loss.Please use the 511NR-NOL schedules. WhenthereisaFederalnetoperatingloss(NOL),anOklahomaNOLmustbecomputedasifalltheincomewereearnedinOklahoma.Thefiguresfromthe“FederalAmountColumn”areusedforthiscomputation.ThelossiscarriedasanOklahomaNOLanddeductibleinthe“FederalAmountColumn”.ThetrueOklahomaNOLiscomputedusingthefiguresfromthe“OklahomaAmountColumn”andshallbeal-lowedwithoutregardtotheexistenceofaFederalNOL.ThelossiscarriedasanOklahomaNOLanddeductibleinthe“OklahomaAmountColumn”.Fortaxyears2001–2007andtaxyears2009andsubsequent,theyearstowhichanNOLmaybecarriedshallbedeterminedsolelybyreferencetoSection172oftheInternalRevenueCode(IRC.)Fortaxyear2008,theyearstowhichanNOLmaybecarriedbackshallbelimitedtotwoyears.AnNOLresultingfromafarminglossmaybecarriedbackinaccordancewithandtotheextentofIRCSection172(b)(G).However,theamountoftheNOLcarrybackshallnotexceedthelesserof:$60,000,orthelossprop-erlyshownontheFederalScheduleFreducedbyhalfoftheincomefromallothersourcesotherthanreflectedonScheduleF.YoucanchoosetotreattheNOLasifitwerenotafarmingloss.Ifyoumakethischoice,thecarrybackperiodwillbedeterminedbyreferencetoIRCSection172andtheamountoftheNOLcarrybackwillnotbelimited.
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When to File an Amended ReturnGenerally,toclaimarefund,youramendedreturnmustbefiledwithinthreeyearsfromthedatetax,penaltyandinterestwaspaid.Formosttaxpayers,thethreeyearpe-riodbeginsontheoriginalduedateoftheOklahomataxreturn.Estimatedtaxandwithholdingsaredeemedpaidontheoriginalduedate(excludingextensions).
IfyournetincomeforanyyearischangedbytheIRS,anamendedreturnshallbefiledwithinoneyear.Part-yearresidentsandnonresidentsshalluseForm511NR.Placean“X”intheboxatthetopoftheForm511NRin-dicatingthereturntobeanamendedreturnandenclose a copy of Federal Form 1040X, Form 1045, RAR, or other IRS notice, correspondence, and/or other documentation.
Before You BeginYoumustcompleteyourFederalincometaxreturnbeforebeginningyourOklahomaincometaxreturn.YouwillusetheinformationenteredonyourFederalreturntocompleteyourOklahomareturn.
Social Security NumberEnteryourSocialSecurityNumber.Ifyoufilemarriedfilingjoint,pleaseenteryourspouse’sSocialSecurityNumberinthespaceprovided.Note:Ifyoufilemarriedfilingseparate,donotenteryourspouse’sSocialSecurityNumberhere.EnteritinitemD.
DDo Not Write in this SpaceThebarcodeneartheformnumbercontainsapagenotationsignifyingthefirstpageofanewreturnforpro-cessingequipmentuse.Theblankareaisusedforpro-cessingnotations.Pleasedonotwriteintheseareas.
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Place an ‘X’ in this boxif this is an amended 511NR:
Wages, salaries, tips, etc ..............................................................Taxable interest income ................................................................Dividend income ...........................................................................Taxable refunds (state income tax)...............................................Alimony received ..........................................................................Business income or (loss) (Federal Schedule C) .........................Capital gains or losses (Federal Schedule D) ..............................Other gains or losses (Federal Form 4797)..................................Taxable IRA distribution ................................................................Taxable pensions and annuities ...................................................Rental real estate, royalties, partnerships, etc .............................Farm income or (loss) ...................................................................Unemployment compensation ......................................................Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) .......Other income (identify: ________________________________)Add lines 1 through 15.................................................................. Total Federal adjustments to income (identify: ______________) Oklahoma source income (line 16 minus line 17)......................Federal adjusted gross income (line 16 minus line 17) ............Oklahoma additions: Schedule 511NR-A, line 8 ..........................Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) ..Oklahoma subtractions: Schedule 511NR-B, line 15 ....................Adjusted gross income: Okla. Source (line 21 minus line 22) .........Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
Begin Here to arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the Federal column, enter the amounts from your Federal Tax Return. See the instructions to figure the amounts to report in the Oklahoma column.
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Oklahoma Nonresident/Part-Year Income Tax Return
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Form 511NR - 2012
Your Social Security Number
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1 Single2 Married filing joint return (even if only one had income)3 Married filing separate • If spouse is also filing, list SSN and name in box: 4 Head of household with qualifying person5 Qualifying widow(er) with dependent child • Please list the year spouse died in box at right:
Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Yourself _________ Spouse _______Re
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Not Required to FilePlace an ‘X’ in this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding.(see instructions)
Regular
Yourself
Spouse
Number of dependent children
Number of other dependents
Add the Totals from the 4 boxes.
Write the Total in the box below.
Note: If you may be claimed as a
dependent on another return, enter “0” for your regular
exemption.
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Federal Amount Oklahoma Amount
Age 65 or Over?
(Please see instructions) Yourself Spouse
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Your first name, middle initial and last name
If a joint return, spouse’s first name, middle initial and last name
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* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
If filing an Amended Return, enclose a copy of your Federal Amended Return and IRS acceptance.
Special *+ +
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Place an ‘X’ in this boxif this taxpayer is deceased
Place an ‘X’ in this boxif this taxpayer is deceased
Not Required to FileIfyouarenotrequiredtofileareturnbasedonthefilingrequirementsundertheheading“NotRequiredtoFile”onpage5,placean‘X’inthebox.Seetheinstructionsunder“NotRequiredtoFile”todeterminewhichlinesontherestoftheForm511NRtocomplete.
Federal Amount column-Lines1through19“FederalAmount”columnareasummaryoftheitemsthatmakeupyourFederaladjustedgrossincome.CompleteyourFederalreturn,thenenterallincomeitemsandFederaladjustmentsexactlyasenteredonyourFederalreturn.However,ifyouareanonresidentcivilian(non-military)filingajointFederalreturnwithanOklahomaresidentspouse,entertheamountsfromForm574“AllocationofIncomeandDeductions”.Enclose a copy of your Federal return.Oklahoma Amount column - Lines1through18“Okla-homaAmount”columnwillbeusedtodetermineincomefromOklahomasourcesincludedinFederalAdjustedGrossIncome.
Taxable refunds, credits, or offsets of state and local income taxesIfyouwereapart-yearresident,enterthatpartoftheFederalamountthatwasreceivedwhileanOklahomaresident.Donotenteranyamountreceivedduringtheperiodyouwereanonresident.
Business income or (loss)Asanonresidentorpart-yearresident,enterthatpartoftheFederalamountthatrepresentsbusinessincomeor(loss)receivedfromabusinesscarriedoninOklahoma.Business carried on in Oklahoma-YourbusinessisconsideredtobecarriedoninOklahomaifyoumaintain,operateoroccupydeskspace,anoffice,ashop,astore,awarehouse,afactory,anagencyorotherplacewhereyouraffairsareregularlycarriedoninOklahoma.Thisdefinitionisnotexclusive.YourbusinessisconsideredtobecarriedoninOklahomaifitistransactedherewithafairmeasureofpermanencyandcontinuity.Business carried on both within and without Okla-homa-Netincomeor(loss)fromabusinessactivitywhichiscarriedonbothwithinandwithoutOklahomaofanon-unitarycharactershallbeseparatelyallocatedtothestatetowhichsuchactivityisconducted.Netincomeor(loss)fromabusinessactivitywhichiscarriedonbothwithinandwithoutOklahomaofaunitarycharactershallbeapportionedaccordingtoaprescribedformulaoranapprovedalternativemethod.
Capital gain or (loss)Asanonresidentorpart-yearresident,calculatetheamounttobeincludedinthe“OklahomaAmount”col-umnascapitalgainor(loss)fromOklahomasources.Examplesincludegainor(loss)fromthesaleorex-changeofrealortangiblepersonalpropertylocatedinOklahomaregardlessofresidencyandthegainor(loss)fromthesaleorexchangeofintangiblepropertythatwassoldduringtheperiodofresidency.
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Other gains or (losses)EnterthatpartoftheFederalamountthatrepresentsgainor(loss)fromthesaleorexchangeofnoncapitalassetsfromOklahomasources.Anexampleincludesagainor(loss)fromthesaleofbusinesspropertylocatedinOklahoma.
Taxable amount of IRA Distribution Ifyouareapart-yearresident,youmustenterthepartoftheFederalamountthatwasreceivedwhilearesident.Donotenteranyamountreceivedduringtheperiodyouwereanonresident.
Taxable amount of pensions and annuitiesIfyouareapart-yearresident,youmustenterthepartoftheFederalamountthatwasreceivedwhilearesident.Donotenteranyamountreceivedduringtheperiodyouwereanonresident.
Rental real estate, royalties, partnerships, etc.EnterthatpartoftheFederalamountthatwasderivedfromorconnectedwithOklahomasources.See“WhatisOklahomaSourceIncome?”onpage4.PassivelossesareallowedinOklahomaduringthesametaxyearutilizedontheFederalreturn.Reportinthe“OklahomaAmount”columnyourshareofanyincomefromapartnershipofwhichyouareamem-beroranestateortrustofwhichyouareabeneficiaryiffromOklahomasources.
Farm income or (loss)Asanonresidentorpart-yearresident,enterthatpartoftheFederalamountthatrepresentsincomeor(loss)fromfarmingcarriedoninOklahoma.
Social Security BenefitsIfyouwereapart-yearresident,youmustenterthepartoftheFederaltaxableamountthatwasreceivedwhileyouwerearesident.Donotenteranyamountreceivedduringtheperiodyouwereanonresident.
Other incomeEnterthepartoftheFederalamountfromorconnectedwithOklahomasourcesasanonresidentorpart-yearresident.Ifyouwereapart-yearresident,youmustalsoaddthepartoftheFederalamountwhilearesident.IfyouhaveanetoperatinglossfromOklahomasources(withoutacorrespondingFederalnetoperatingloss)thatyouarecarryingforward,entertheamountofthelossonSchedule511NR-B,line9,andenclosetheapplicableschedulefromForm511NR-NOL.
Total Federal adjustments to incomeFederal Amount column-EnterthetotaladjustmentstoincomereportedonyourFederalForm1040.Ex-amplesincludepenaltyonearlywithdrawalofsavings,IRAdeduction,deductionforself-employmenttax,andmovingdeduction.Oklahoma Amount column-Ifyouwereanonresidentorpart-yearresident,enteronlyadjustmentsattribut-abletoincometaxedbyOklahoma.Iftheadjustmentisnotattributabletoincome,theadjustmentshouldbeproratedbasedontheamountpaidwhileanOklahomaresidenttototalamountpaid.IRAdeductionswillbeproratedonthebasisofOklaho-maearnedincometototalearnedincomepertaxpayer.Movingexpensedeductionisanallowableadjustmentinthe“OklahomaAmount”columnforpart-yearresidentsmovingintoOklahoma.
Adjusted Gross Income - ALL SOURCES Entertheamountfrompage1,Form511NR,line24.ThisisyourFederalAdjustedGrossIncomeafterOkla-homaAdditionsandSubtractions,whichisyourAdjustedGrossIncomefromallsources.
Deductions•EntertheOklahomastandarddeductionifyoudidnotclaimitemizeddeductionsonyourFederalreturn.Ifyourfilingstatusissingle or married filing separate.yourOklahomastandarddeductionis$5,950.Ifyourfilingstatusishead of household,yourOkla-homastandarddeductionis$8,700.Ifyourfilingstatusismarried filing joint or qualify-ing widow(er),yourOklahomastandarddeductionis$11,900.•IfyouclaimeditemizeddeductionsonyourFederalre-turn(Form1040,ScheduleA),entertheamountofyourallowableitemizeddeductions.(EncloseacopyofyourFederalScheduleA.)
Exemptions and DependentsOklahomaallows$1,000foreachexemptionclaimedatthetopoftheformofpage1ofForm511NR.
Tax From Tax TableUsingForm511NR,line31,findyourtaxintheTaxTable.Entertheresulthere,unlessyouusedForm573“FarmIncomeAveraging”.IfyouusedForm573,entertheamountfromForm573,line22,andentera“1”inthebox.AmountswithdrawnfromaHealthSavingsAccountforanypurposeotherthanthosedescribedin36OSSec.6060.17andwhichareincludedinyourFederaladjustedgrossincomearesubjecttoanadditional10%tax.Addtheadditional10%taxtoyourtaxfromthetaxtable*andentera“2”inthebox.*IfyoualsousedForm573,addthe10%taxtothetaxfromForm573,line22.
Tax BaseThisistheamountoftaxcomputedonthetotalincomefromallsources.This is not your Oklahoma income tax.TodetermineyourOklahomaincometax,completeForm511NR,lines35and36.
This is your Oklahoma Income TaxTheOklahomaPercentagefromForm511NR,line35shallbemultipliedbytheamountofbasetax(Form511NR,line34)inordertodeterminetheamountofin-cometaxwhichmustbepaidtotheStateofOklahoma.
Credit for Tax Paid another StateAresidentorpart-yearresidenttaxpayerwhoreceivesincomeforpersonalservicesperformedinanotherstatewhilearesidentofOklahomamustreportthefullamountofsuchincomeinthe“OklahomaAmount”column.Iftheotherstatealsotaxestheincome,acreditisallowedonForm511NR.CompleteOklahomaForm511TXandfurnishacopyoftheotherstate(s)returnorFormW-2Gifthetaxingstatedoesnotallowareturntobefiledforgamblingwinnings(i.e.Mississippi).Personalserviceincomenotincludedinthe“OklahomaAmount”columndoesnotqualifyforthiscredit.Note:Nonresidenttaxpayersdonotqualifyforthiscredit.Taxpayerswhohaveclaimedcreditfortaxespaidtoanotherstateontheotherstate’sincometaxreturndonotqualifytoclaimthiscreditontheOkla-homareturnbasedonthesameincome.
Select Line Instructions
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e fileGo easy on yourself...
make our website your startingpoint for e-filing both your
state and federalincome tax returns!
www.tax.ok.gov
Oklahoma
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Select Line Instructions
Other CreditsTheamountofothercreditsasclaimedonForm511CRshouldbeenteredonthisline.Enterintheboxthenumberthatcorre-spondswiththecredittowhichyouareentitled.Ifyouqualifyformorethanonetypeofcredit,enter“99”inthebox.SeebelowforalistofthecreditsavailableonForm511CR.Youcanobtainthisformfromourwebsiteatwww.tax.ok.gov.TaxcreditstransferredorallocatedmustbereportedonOTCForm569.FailuretofileForm569willresultintheaffectedcred-itsbeingdeniedbytheOTCpursuantto68OSSec.2357.1A-2.• OklahomaInvestment/NewJobsCredit Enclose Form 506. 68OSSec.2357.4andRule710:50-15-74.• CoalCredit 68OSSec.2357.11andRule710:50-15-76.• CreditforEnergyAssistanceFundContribution 68OSSec.2357.6.• CreditforInvestmentinaClean-BurningMotorVehicleFuel
Oklahoma Use Tax(For taxpayers who lived at least part of 2012 in Oklahoma)Everystatewithasalestaxhasacompaniontaxforpurchasesmadeoutsidethestate.InOklahoma,thattaxiscalled“usetax”.IfyouhavepurchaseditemsforuseinOklahomafromretailerswhodonotcollectOklahomasalestaxwhetherbymailorder,catalog,televisionshoppingnetworks,radio,Internet,phoneorinperson,youoweOklahomausetaxonthoseitems.UsetaxispaidbythebuyerwhentheOklahomasalestaxhasnotbeencollectedbytheseller.IndividualsinOklahomaareresponsibleforpayingusetaxontheirout-of-statepurchases.Examplesofitemsthataresubjecttosalestaxincludebooks,compactdiscs,computerequipment,computersoftware,electronics,clothing,appliances,furniture,sportinggoodsandjewelry.Whenanout-of-stateretailerdoesnotcollectOklahomasalestax,theresponsibilityofpayingthetaxfallsonthepurchaser.Usetaxiscalculatedatthesamerateassalestax,whichvariesbycityandcounty.Thestatesalestaxrateis4.5%(.045)plustheapplicablecityand/orcountyrates.IfyoudonotknowtheexactamountofOklahomausetaxyouowebasedonyourcityandcountysalestaxrate,youcaneither: 1.Usethetaxtableonpage14ormultiplyyourAdjustedGrossIncomefromline1by0.056%(.00056). or
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1 Purchases of items costing less than $1,000: SeetheUseTaxTableonpage14 toestablishtheusetaxbasedonyourFederaladjustedgrossincomefromForm511NR, line19.MultiplytheusetaxfromthetablebythetaxpercentagefromForm511NR,line35........2 Purchases of items costing $1,000 or more: Completelines2aand2bbelowto calculatetheamountofusetaxowed. 2a Enterthetotalamountofout-of-statepurchasesmade whilelivinginOklahomaof$1,000ormorefor 1/1/2012through12/31/2012....................... 2b Multiplyline2aby7%(.07)oryourlocalrate* andentertheamount.............................3 Addlines1and2bandenterthetotalamountofusetax................................4 Enterthetaxpaidtoanotherstateonthepurchases.Thisamountmaynotexceedthe amountonline3...............................................................5 Subtractline4fromline3andentertheresults,roundedtothenearestwholedollar, hereandonForm511NR,line40..................................................
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Oklahoma Use Tax (continued) 2.UseoneoftheworksheetsbelowtocalculateyourOklahomausetax.CompleteWorksheetOneifyoukeptrecordsofallofyourout-of-statepurchases.Com-pleteWorksheetTwoifyoudidnotkeeprecordsofallofyourout-of-statepurchases.WorksheetTwohastwoparts.Thefirstpartisacalcu-lationoftheamountdueonitemsthatcostlessthan$1,000eachandthesecondpartisacalculationoftheamountdueonitemsthatcost$1,000ormoreeach.ThefirstcalculationisbasedonaUseTaxTablethatreflectstheestimatedamountofusetaxduebytaxpayerswithvaryingamountsofFederalAdjustedGrossIncome.Theestimatedamountis0.056%(.00056)ofFederaladjustedgrossincome.Ifyoubelievethatestimatefromthetableistoohighforyourout-of-statepurchases,youmayestimatetheamountyouowe.Ifyoupaidanotherstate’ssalesorusetaxonanypur-chase,thatamountmaybecreditedagainsttheOkla-homausetaxdueonthatpurchase.Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on your return, you may be subject to an assessment for the additional use tax.
Business Activity TaxEverysoleproprietororfarmer,exceptsingle-memberlimitedliabilitycompanies(LLCs),doingbusinessinOklahomaisrequiredtofileaForm511-BAT.AllLLCs,includingthosethataredisregardedentitiesforFederalincometaxpurposes,arenowrequiredtofileFormBT-190.IffilingajointincometaxreturnandbothspousesaredoingbusinessinOklahoma,completeonlyoneForm511-BAT.IfyoubegandoingbusinessinOklahomapriortoJanu-ary1,2012,youaresubjecttoanannualBusinessActiv-ityTaxof$25.TheForm511-BATmustbeenclosedwithyourincometaxreturnwhetherornotthe$25isdue.TheForm511-BATcanbedownloadedfromourwebsiteat www.tax.ok.gov.Individualswhotimelypaythe$25BusinessActivityTaxareentitledtoa$25nonrefundableincometaxcredit.The$25isenteredonForm511CR,line43andcarriedtoForm511NR,line38.
Oklahoma Income Tax Withheld • IfyouhaveForm(s)W-2showingOklahomaincometaxwithheld,youshouldalsohaveOklahomawagesonthefrontpage,Form511NR,line1intheOklahomaAmountcolumn.EncloseForm(s)W-2tosubstantiateOklahomawithholding.IfyouremployerwithheldOklahomataxesfromyourwagesinerror,youmustfileanOklahomareturninor-dertoreceivearefundeventhoughyouhavenoincomefromOklahomasources.Aletterfromyouremployer,oncompanyletterhead,andsignedbyanauthorizedcompanyofficial,explainingtheerrormustaccompanyyourreturn. • Oklahomaincometaxiswithheldfromroyaltypaymentspaidtononresidentroyaltyowners.Enterthewithholdingonthisline.YoushouldhaveOklahomaroyaltyincomeonthefrontpageofForm511NRintheOklahomaamountcolumn.EncloseForm1099-MISC,Form500-A,FormK-1orotherdocumentationtosub-stantiateOklahomawithholding. • Oklahomaincometaxiswithheldfromdistribu-tionsmadebypass-throughentities(partnerships,Scorporations,limitedliabilitycompaniesortrusts)tononresidentmembers.Ifyouareanonresidentmemberofapass-throughentity,OklahomaincometaxshouldhavebeenwithheldonanydistributionofOklahomatax-ableincome.EntertheOklahomaincometaxwithheldonyourdistribution.EncloseForm500-BtosubstantiateOklahomawithholding.Ifyouareenteringwithholdingonthisline,youshouldalsohavedistributiveincome/(loss)fromthepass-throughentityonthefrontpageofForm511NRintheOklahomaAmountColumn.Ifnot,encloseanexplanation.Note:IfyouareanonresidentpartnerandareelectingtobeincludedinacompositereturnorareanonresidentshareholderwhohasnotfiledaForm512SA,donotin-cludeyourwithholdingonthisline.ThepartnershiportheScorporationwillclaimthewithholdingontheirreturn.For Amended Returns Only •WhenamendingForm511NRyoumustadjustForm511NR,line43(OklahomaIncomeTaxWithheld)bysubtractinganypreviousoverpaymentsoraddinganytaxpreviouslypaid.Seetheworksheetonpage5ofForm511NR.Note:Foramendedreturnsthetotalamountofoverpay-mentmustberefunded.Nonecanbeplacedinestimat-edtaxforthefollowingyear.
•Ifyoudonothaveareturnenvelope,pleasemailtheoriginals,alongwithanypaymentdue,totheaddressbelow: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800
When You Are Finished...
Select Line Instructions
Payments With ExtensionIfyoufiledOklahomaextensionForm504for2012,enteranyamountyoupaidwiththatform.
Earned Income CreditResidentsandpart-yearresidentsareallowedanEarnedIncomeCredit.EnterthetotalfromSchedule511NR-E,line4.Seeinstructionsonpage24.Note:Nonresidentsdonotqualifyforthiscredit. Amount Credited to 2013 Estimated TaxRefundsappliedtothefollowingyear’sOklahomaEsti-matedIncomeTax(atthetaxpayer’srequest)maynotbeadjustedaftertheoriginalduedateofthereturn.
Amount to be RefundedIfyoudonotchoosedirectdeposit,youwillbeissuedadebitcard.See“AllAboutRefunds”onpage6formoreinformation.
Eastern Red Cedar Revolving FundAdonationtothisfundmaybemadeonataxduere-turn.Forinformationregardingthisfund,seeSchedule511NR-F:Information.
Public School Classroom Support FundAdonationtothisfundmaybemadeonataxduere-turn.Forinformationregardingthisfund,seeSchedule511NR-F:Information.
Underpayment of Estimated Tax InterestYouwererequiredtomakeestimatedtaxpaymentsifyourincometaxliabilityexceedsyourwithholdingby$500ormore.Toavoidthe20%UnderpaymentofEsti-matedTaxInterest,timelyfiledestimatedtaxpaymentsandwithholdingarerequiredtobethesmallerof: • 70%ofthecurrentyeartaxliability, or • 100%ofyourprioryeartaxliability.
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Underpayment of Estimated Tax Interest (continued)TheincometaxliabilityistheOklahomaincometaxduelessallcreditsexceptamountspaidonwithholding,esti-matedtaxandextensionpayments.
Delinquent Penalty and InterestAftertheoriginalduedateofthereturn,compute5%penaltyontheincometaxdue(line53minuslines40and41).Computeinterestontheincometaxdueat11/4%permonthfromtheoriginalduedateofthere-turn.Anextensiondoesnotextendthedateforpaymentoftax.
Title 68, Oklahoma Statutes, provides that any term used in this Act shall have the same meaning as when used in a comparable context in the Internal Revenue Code, except when specifically provided for in the Oklahoma Statutes or rules.
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The Oklahoma Tax Refund Debit Card• Safe, Convenient and Secure• More information on page 24 of this packet• Or visit www.tax.ok.gov
State and Municipal Bond Interest Federal Amount columnIfyoureceivedincomeonbondsissuedbyanystateorpoliticalsubdivisionthereof,exemptfromFederaltaxationbutnotexemptfromtaxationbythelawsoftheStateofOklahoma,thetotalofsuchincomeshallbeaddedtoFederalAdjustedGrossIncome. 1)Incomefromallbonds,notesorotherobligations
Federal Net Operating LossEntercarryover(s)includedonFederalForm1040andonForm511NR,line15.Seethe“NetOperatingLoss”sectiononpages5and6.
Recapture of Depletion and Add Back of Excess Federal DepletionFederal Amount columnUpontheexpirationofthelease,depletionclaimedmustberestoredtoincomeinthecaseofnon-producingproperties.Enterdepletionclaimedonaleasebonusifnoincomewasreceivedfromthepropertyduetoitsleaseexpiration.Acompleteschedulebypropertymustbefurnished.
Expenses Incurred to Provide Child Care ProgramsFederal Amount columnEmployersincurringexpensestoprovideaccreditedOklahomachildcareprogramsforchildrenoftheirem-ployeesmaybeallowedacredit.Ifthecreditisallowed,theeligibleexpensesuponwhichthecreditisbasedmustbeaddedbacktoarriveatOklahomataxablein-come.SeeForm511CR,line12forthecredit.Enclose ascheduleofeligibleexpensesandthecomputationofthecredit.Oklahoma Amount columnEntertheamountfromthe“FederalAmount”column.
Recapture of Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s)Federal Amount column - •Ifanindividualelectstotakearolloveronacontribu-tionwithinoneyearofthedateofthecontribution,forwhichadeductionwastakenonthepreviousyear’sreturn,theamountofsuchrolloverisincludedinincome.Asusedinthisparagraph,“rollover”meansthetransferoffundsfromtheOklahoma529CollegeSavingsPlanorOklahomaDream529accountstoanyotherplanunderIRCSection529.•Anindividualwhomakesanon-qualifiedwithdrawalofcontributionsforwhichadeductionwastakenintaxyear2005orlater,suchnon-qualifiedwithdrawalandanyearningsthereonareincludedinincome.IfanyoftheearningshavealreadybeenincludedinyourFederaladjustedgrossincome,donotincludethoseearningsagainonthisline.Oklahoma Amount column - Enterthatpartofthe“FederalAmount”columnthatrepresentstherollovertakenornon-qualifiedwithdrawalreceivedwhilearesidentofOklahoma.
Other AdditionsEnterintheboxonSchedule511NR-A,line7,theap-propriatenumberaslistedbelowwhichshowsthetypeofaddition.Ifyouhavemorethanoneaddition,enterthenumber“99”.Federal Amount columnEnter the number “1” if the following applies:Lossesfromthesaleofexemptgovernmentobligations:SeethenoteintheinstructionsforSchedule511NR-A,line1andSchedule511NR-B,line1.EncloseFederalScheduleD.Enter the number “2” if the following applies:IfyouareaswineorpoultryproducerwhohasdeducteddepreciationonanacceleratedbasisonyourOklahomataxreturninprevioustaxyears(Schedule511NR-C,line7,Number“3”),theassetmaybefullydepreciatedforOklahomapurposes.Anydepreciationdeductedonthisyear’sFederalreturn,afterthedatetheassethasbeenfullydepreciatedonyourOklahomareturn,mustbeadd-edbacktoavoidaduplicationofdepreciation.Enclose acopyoftheFederaldepreciationscheduleshowingthedepreciationtakenontheasset.
Other Additions - Federal Amount column (continued)Enter the number “3” if the following applies:IfaqualifiedOklahomarefinery,ofwhichyouareapartnerorshareholder,electedtoexpensethecostofqualifiedrefineryproperty,suchpropertyisfullydepreci-atedforOklahomapurposes.ForOklahomapurposes,nodepreciationexpensecanbetakenforthistaxyearonsuchproperty.Enteryourpro-ratashareofsuchdepreciation.Includethepartnership’sorcorporation’snameandIDnumber.
Enter the number “4” if the following applies:Youwillhaveanamountonthislineifapass-throughentity,ofwhichyouareamember: • wasrequiredtoadd-backrentsandinterestexpensespaidtoacaptiverealestateinvestmenttrustwhendeterminingOklahomadistributableincome;or • wasacaptiverealestatetrustthatwasrequiredtoadd-backthedividends-paiddeductionwhendetermin-ingOklahomadistributableincome.Enteryourpro-ratashareofsuchadd-back.Includeyourpass-throughentity’snameandIDnumber.
Enter the number “5” if the following applies:Enteranyadditionsnotpreviouslyclaimed.Enclose a detailedexplanationspecifyingthetypeofadditionandOklahomaStatuteauthorizingtheaddition,andverifyingdocuments.
E-filing your return is simply the speediest, safest and most secure way to receive your income tax refund. E-file today and in most cases you’ll receive your Oklahoma refund in 7-10 days, even faster with direct deposit.
Interest on U.S. ObligationsFederal Amount column-Ifyoureportinterestonbonds,notesandotherobligationsoftheU.S.govern-mentonyourFederalreturn,thisincomemaybeexclud-edifadetailedscheduleisfurnished,accompaniedwith1099sshowingtheamountofinterestincomeandthenameoftheobligationfromwhichtheinterestisearned.IftheincomeisfromamutualfundwhichinvestsinU.S.governmentobligations,enclosedocumentationfromthemutualfundtosubstantiatethepercentageofincomederivedfromobligationsexemptfromOklahomatax.InterestfromentitiessuchasFNMA&GNMAdoesnotqualify.
Taxable Social SecurityFederal Amount column-SocialSecuritybenefitsreceivedbyanindividualshallbeexemptfromtaxableincome,totheextentsuchbenefitsareincludedintheFederalAdjustedGrossIncome.
Federal Civil Service Retirement in Lieu of Social SecurityFederal Amount column - Eachindividualmayex-clude100%oftheirretirementbenefitsreceivedfromtheFederalCivilServiceRetirementSystem(CSRS),includ-ingsurvivorbenefits,paidinlieuofSocialSecuritytotheextentsuchbenefitsareincludedintheFederalAdjustedGrossIncome.EnteryourRetirementClaimNumberfromyourFormCSA1099-RorCSF1099-RintheboxonSchedule511NR-B,line3.EncloseacopyofFormCSA1099-RorCSF1099-Rwithyourreturn.Tobeeligible,such1099-Rmustbeinyourname.
Military RetirementFederal Amount column-Eachindividualmayexcludethegreaterof75%oftheirmilitaryretirementbenefitsor$10,000,butnottoexceedtheamountincludedintheFederalAdjustedGrossIncome.MilitaryretirementbenefitsarethosebenefitsreceivedbyanindividualfromanycomponentoftheArmedForcesoftheUnitedStates.
Oklahoma Government or Federal Civil Service RetirementFederal Amount column -Eachindividualmayexcludetheirretirementbenefitsupto$10,000,butnottoexceedtheamountincludedintheFederalAdjustedGrossIncome.(Tobeeligibleretirementincomemustbeinyourname.)Theretirementbenefitsmustbereceivedfromthefollow-ing:thecivilserviceoftheUnitedStates*,theOklahomaPublicEmployeesRetirementSystemofOklahoma,theOklahomaTeacher’sRetirementSystem,theOklahomaLawEnforcementRetirementSystem,theOklahomaFirefightersPensionandRetirementSystem,theOklahomaPolicePensionandRetirementSystem,theEmployeeretirementsystemscreatedbycountiespursuantto19OSSec.951,theUniformRetirementSystemforJusticesandJudges,theOklahomaWildlifeConservationDepartmentRetirementFund,theOklahomaEmploymentSecurityCommissionRetirementPlan,ortheEmployeeretirementsystemscreatedbymunicipalitiespursuantto11OSSec.48-101oftheOklahomaStatutes.(EncloseacopyofForm1099-R.)
Oklahoma Net Operating LossThelossyearreturnmustbefiledtoestablishtheOkla-homaNetOperatingLoss.Federal Amount column-EntertheOklahomanetoperatingloss,computedbasedonthe“FederalAmountColumn”carriedoverfrompreviousyears.Enclose a detailedscheduleshowingoriginandNOLcomputa-tionandencloseacopyofFederalNOLcomputation.Seethe“NetOperatingLoss”sectiononpages5and6.(AlsoseeSchedule511NR-A,line3.)Oklahoma Amount column-EntertheOklahomanetoperatingloss,whichwascomputedonthe“OklahomaAmountColumn”carriedoverfrompreviousyears.EncloseadetailedscheduleshowingoriginandNOLcomputation.Seethe“NetOperatingLoss”sectiononpages5and6.(AlsoseeSchedule511NR-A,line3.)
Gains from Sale of Exempt Gov’t ObligationsFederal Amount Column- Gainsfromthesaleofexemptgovernmentobligations:seethenoteintheinstructionsforSchedule511NR-A,line1,andSchedule511NR-B,line1.EncloseFederalScheduleD.Oklahoma Amount Column- Enterthatpartofthe“FederalAmount”columnthatrepresentsgainsfromthesaleofexemptgovernmentobligationsincurredwhilearesidentofOklahoma.
Nonresident Active Duty Military Wages Nonresidentactivedutymilitarypay,coveredundertheprovisionsoftheSoldiers’andSailors’CivilReliefAct,shouldbedeductedfromFederalAdjustedGrossIncomebeforethecalculationoftaxunder68OSSec.2362.EnternonresidentactivedutymilitarypayonlytotheextentsuchpayisincludedonForm511NR,line1,inthe“FederalAmount”column.EncloseacopyofthemilitaryFormW-2.
Oklahoma Capital Gain DeductionFederal Amount Column – YoucandeductqualifyinggainsreceivingcapitaltreatmentwhichareincludedinFederalAdjustedGrossIncome.“Qualifyinggainsre-ceivingcapitaltreatment”meanstheamountofnetcapi-talgains,asdefinedundertheIRCSection1222(11).Thequalifyinggainmust:
Miscellaneous: Other SubtractionsEnterintheboxonSchedule511NR-B,line14,theap-propriatenumberaslistedbelow,whichshowsthetypeofincomeyouaresubtracting.Ifyouareentitledtomorethanonetypeofdeduction,enterthenumber“99”.
• Enter the number “1” if the following applies:Royaltyincomeearnedbyaninventorfromaproductde-velopedandmanufacturedinthisstateshallbeexemptfromincometaxforaperiodofsevenyearsfromJanu-ary1ofthefirstyearinwhichsuchroyaltyisreceivedaslongasthemanufacturerremainsinthisstate.(74OSSec.5064.7(A)(1))
• Enter the number “2” if the following applies:Manufacturer’sexclusion.(74OSSec.5064.7(A)(2))• Enter the number “3” if the following applies: HistoricalBattleSites:Thereshallbeadeduction,limitedto50%ofthecapitalgain,ifyouselltotheStateofOklahomaanyrealpropertywhichwasthesiteofahistoricbattleduringthenineteenthcenturyandhasbeendesignatedaNationalHistoricLandmark.(68OSSec.2357.24)
Miscellaneous: Other Subtractions (continued)• Enter the number “4” if the following applies: SmallBusinessIncubatorexclusion:Exemptionforincomeearnedbythesponsor.(74OSSec.5075)Ex-emptionforincomeearnedbythetenant.(74OSSec.5078)• Enter the number “5” if the following applies:PaymentsreceivedasaresultofaMilitarymemberbe-ingkilledinacombatzone:AnypaymentmadebytheUnitedStatesDepartmentofDefenseasaresultofthedeathofamemberoftheArmedForceswhohasbeenkilledinactioninadesignatedcombatzoneshallbeexemptfromOklahomaincometaxduringthetaxableyearinwhichtheindividualisdeclareddeceasedbytheArmedForces.(68OSSec.2358.1A)• Enter the number “6” if the following applies:IncomeearnedbyanindividualwhoseMilitaryspousewaskilledinacombatzone:AnyincomeearnedbythespouseofamemberoftheArmedForcesoftheUnitedStateswhohasbeenkilledinactioninadesignatedcombatzoneshallbeexemptfromOklahomaincometaxduringthetaxableyearinwhichtheindividualisdeclareddeceasedbytheArmedForces.(68OSSec.2358.1A)• Enter the number “99” if the following applies: Allowabledeductionsnotincludedin(1)through(6):EnteranyallowableOklahomadeductionsfromFederalAdjustedGrossIncometoarriveatOklahomaAdjustedGrossIncomethatwerenotpreviouslyclaimedunderthisheading“Miscellaneous: Other Subtractions”.EncloseadetailedexplanationspecifyingthetypeofsubtractionandOklahomaStatuteauthorizingthesub-traction,andverifyingdocuments.
Schedule 511NR-B
Schedule 511NR-C
C1 Military Pay ExclusionOklahomaresidentswhoaremembersofanycompo-nentoftheArmedServicesmayexclude100%oftheiractivemilitarypay,includingReserve&NationalGuardpay,receivedduringthetimetheywerearesident.Themilitarypaymustbeincludedinline1ofthe“OklahomaAmount”columntoqualifyforthisexclusion.RetiredmilitaryseeinstructionsforSchedule511NR-B,line4.
Qualifying Disability DeductionIfyouarearesidentorpart-yearresidentindividualwithaphysicaldisabilityconstitutingasubstantialhandicaptoemployment,youmaydeducttheexpenseincurredwhileyouwerearesidenttomodifyamotorvehicle,home,orworkplacenecessarytocompensateforthedisability.Pleaseencloseascheduledetailingtheexpensesincurredandadescriptionofthephysicaldis-abilitywithdocumentationregardingtheSocialSecurityorVeteransAdministrationrecognitionand/orallowanceofthisexpense.
Political ContributionIfyoucontributedmoneytoapoliticalpartyorcandidateforpoliticaloffice,youmaydeducttheamountcontrib-uteduptoamaximumof$100($200ifajointreturnisfiled).
Interest Qualifying for ExclusionDuringtheperiodofresidency,residentsandpart-yearresidentsmaypartiallyexcludeinterestreceivedfromabank,creditunionorsavingsandloanassociationlocatedinOklahoma.Thetotalexclusionforinterestclaimedonyourstatereturncannotexceedtheinter-estreceivedfromanOklahomabank,creditunionorsavingsandloanassociationincludedonForm511NR,line2,ofthe“OklahomaAmount”columnor$100[$200iffilingjointlyevenifonlyonespousereceivedinterestincome],whicheverisless.
Contributions to an Oklahoma 529 College Savings Plan and OklahomaDream 529 account(s)EachindividualmaydeductcontributionsmadetoaccountsestablishedpursuanttotheOklahomaCollegeSavingsPlanAct.ThemaximumannualdeductionistheamountofcontributionstoallOklahoma529CollegeSavingsPlanorOklahomaDream529accountsplusanycontributionstosuchaccountsforpriortaxyearsafterDecember31,2004,whichwerenotdeducted.Ifarollover*ornon-qualifiedwithdrawalistakenwithinthesametaxyearasacontributionismade,thedeductionforsuchcontributionmustbereducedbytheamountoftherolloverornon-qualifiedwithdrawal.Innoeventcanthisdeductionexceed$10,000($20,000onajointreturn)pertaxyear.Anyamountofacontributionthatisnotdeductedintheyearforwhichthecontributionismademaybecarriedforwardasadeductionfromincomeforthesucceeding5years.Ifarollover*ornon-qualifiedwithdrawalistakenduringthecarryoverperiod,thetaxdeductionotherwiseavailablemustbereducedbytheamountoftherolloverornon-qualifiedwithdrawal.DeductionsmaybetakenforcontributionsandrolloversmadeduringataxableyearanduptoApril15ofthesucceedingyear,ortheduedateofataxpayer’sstateincometaxreturn,excludingextensions,whicheverislater.Adeductionforthesamecontributionsmaynotbetakenfortwodifferenttaxyears.Encloseproofofyourcontributionincludingthenameofthebeneficiaryandtheaccountnumber.*Forpurposesofreducingthededuction,“rollover”meansthetransferoffundsfromtheOklahoma529CollegeSavingsPlanorOklahomaDream529toanyotherplanunderIRCSection529.ContributionsmustbemadetoanOklahoma529Col-legeSavingsPlanorOklahomaDream529account(s).Contributions made to other state’s college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan or OklahomaDream 529 account to another may not be deducted.ForinformationonsettingupanOklahoma529CollegeSavingsPlanvisitwww.ok4savings.orgorcalltoll-free(877)654-7284.ForinformationonsettingupanOklaho-maDream529account,contactyourfinancialadvisor.
Miscellaneous: Other AdjustmentsEnterintheboxonSchedule511NR-C,line7,theap-propriatenumberaslistedbelowwhichshowsthetypeofdeduction.Ifyouareentitledtomorethanonededuc-tionlistedbelow,enterthenumber“99”.
Enter the number “1” if the following applies:QualifiedMedicalSavingsAccount/HealthSavingsAc-count:ContributionsmadebyanOklahomaresidenttoanOklahomamedicalsavingsaccountandtheinterestearnedonsuchaccountshallbeexemptfromtaxation.Themedicalsavingsaccountmustbeestablishedinthisstatepursuantto63OSSec.2621through2623.Inordertobeeligibleforthisdeduction,contributionsmustbemadetoamedicalsavingsaccountprogramapprovedbyeithertheStateDepartmentofHealthortheInsuranceCommissioner.Astatementofthecontribu-tionsmadetoandinterestearnedontheaccountmustbeprovidedbythetrusteeoftheplan,andenclosed as partofthefiledreturn.EncloseacopyofthefrontpageofyourFederalreturn.ThisisnotonyourW-2.
Enter the number “2” if the following applies:AgriculturalCommodityProcessingFacilityExclusion:Ownersofagriculturalcommodityprocessingfacili-tiesmayexclude15%oftheirinvestmentinaneworexpandedagriculturalcommodityprocessingfacil-itylocatedwithinOklahoma.“Agriculturalcommodityprocessingfacility”meansbuildings,structures,fixturesandimprovementsusedoroperatedprimarilyfortheprocessingorproductionofagriculturalcommoditiestomarketableproducts.Thisincludeseachpartofthefacil-itywhichisusedintheprocessingofagriculturalcom-modities,includingreceiving,storing,transportingandpackagingorotherwisepreparingtheproductforsaleorshipment.Theinvestmentisdeemedmadewhenthepropertyisplacedinservice.Undernocircumstancesshallthisexclusionloweryourtaxableincomebelowzero.Intheeventtheexclusiondoesexceedincome,anyunusedportionmaybecarriedoverforaperiodnottoexceedsixyears.Aschedulemustbeenclosed showingthetypeofinvestment(s),thedateplacedinservice,andthecostofeachinvestment.Ifthetotalex-clusionavailableisnotused,acopyoftheschedule
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Miscellaneous: Other Adjustments - Enter the num-ber “2” if the following applies (continued)mustbeenclosedinthecarryoveryearandshowthetotalexclusionavailable,theamountpreviouslyusedandamountavailableinthecarryoveryear.Iftheexclu-sionisthroughapartnershiporcorporation,thesched-ulemustalsoincludethepartnership’sorcorporation’sname,FederalIDnumberandyourpro-ratashareoftheexclusion.
Enter the number “3” if the following applies:DepreciationAdjustmentforSwine/PoultryProducers:Individualswhoareswineorpoultryproducersmaydeductdepreciationonanacceleratedbasisfornewconstructionorexpansioncosts.Thesamedeprecia-tionmethodelectedforFederalincometaxpurposeswillbeused,excepttheassetswillbedeemedtohaveasevenyearlife.AnydepreciationdeductionallowableistheamountsocomputedminustheFederaldeprecia-tionclaimed.EncloseacopyoftheFederaldepreciationscheduleandacomputationoftheacceleratedOkla-homadepreciation.
Enter the number “4” if the following applies:DischargeofIndebtednessforFarmers:Anindividual,engagedinproductionofagriculture,mayexcludeincomeresultingfromthedischargeofindebtednessin-curredtofinancetheproductionofagriculturalproducts.EncloseFederalScheduleFandForm1099-Corothersubstantiatingdocumentation.
Enter the number “5” if the following applies: OklahomaPoliceCorpsProgramScholarship/Stipend:Youmaydeductanyscholarshiporstipend,receivedfromparticipationintheOklahomaPoliceCorpsPro-gram,thatisincludedinyourFederaladjustedgrossincome.TheOklahomaPoliceCorpswasestablishedunder74OSSection2-140.1through2-140.11.Enclose documentationtosupportamountclaimedandacopyofyourFederalreturn.
Enter the number “6” if the following applies:DeductionforLivingOrganDonation:Youmaydeductupto$10,000ofunreimbursedexpensesifyou,oryourdependent,donatesoneormorehumanorganswhileliving.“Humanorgans”meanallorpartofaliver,pancreas,kidney,intestine,lung,orbonemarrow.Thedeductionisallowedonlyonetimeandmaybeclaimedonlyforunreimbursedexpensesthatareincurredbyyouandrelatedtotheorgandonationofyouoryourdepen-dent.Thedeductionmayonlybeclaimedinthetaxableyearinwhichthetransplantoccurs.Encloseadetailedscheduleofexpensesclaimed.
Enter the number “7” if the following applies:SafetyPaysOSHAConsultationServiceexemption:AnemployerthatiseligibleforandutilizestheSafetyPaysOSHAConsultationServiceprovidedbytheOklahomaDepartmentofLaborshallreceivea$1,000exemptionforthetaxyeartheserviceisutilized.
Enter the number “8” if the following applies:QualifiedRefineryProperty:IfaqualifiedOklahomarefineryelectedtoexpensethecostofqualifiedrefineryproperty,enteranyofsuchexpenseallocatedtoyou.Encloseacopyofthewrittennoticereceivedfromtherefineryindicatingtheamountoftheallocation.Suchnoticeshouldincludethecompany’snameandFederalIDNumber.
Enter the number “9” if the following applies:CostofComplyingwithSulfurRegulations:Ifaqualifiedrefineryelectedtoallocatealloraportionofthecostofcomplyingwithsulfurregulationstoitsowners,entertheportionofsuchcostallocatedtoyou.Encloseacopyofthewrittennoticereceivedfromtherefineryindicatingtheamountoftheallocation.Suchnoticeshouldincludethecompany’snameandFederalIDNumber.
Enter the number “10” if the following applies:EmergencyMedicalPersonnelDeathBenefitexclusion:The$5,000deathbenefit,providedforin63OSSec.1-2505.1,paidtothedesignatedbeneficiaryofanemer-gencymedicaltechnicianoraregisteredemergencymedicalresponderwhosedeathisaresultoftheirofficialdutiesperformedinthelineofdutyisexempt.Deductthe$5,000deathbenefitifsuchdeathbenefitisincludedinyourFederalAdjustedGrossIncome.
Enter the number “11” if the following applies:CompetitiveLivestockShowAward:Youmaydeductanypaymentoflessthan$600receivedasanawardforparticipationinacompetitivelivestockshoweventifsuchawardisincludedinyourFederalAdjustedGrossIncome.Youmustbeabletosubstantiatethisdeductionuponrequest.
Earned Income CreditResidentsandpart-yearresidentsareallowedacreditequalto5%oftheearnedincomecreditallowedontheFederalreturn.ThecreditmustbeproratedontheratioofAGI-Oklahomasources(line23)toFederalAGI(line19).EncloseacopyofyourFederalreturn.
Schedule 511NR-D Your Oklahoma refund made easy... the Oklahoma Tax Refund
Debit Card!If you do not choose direct deposit, you will
receive a debit card for you income tax refund.
Visit www.tax.ok.gov for detailed information and answers to your frequently asked questions on the
Oklahoma Tax Refund debit card.
• Safe, convenient and secure, choose to receive a debit card which can be used at your favorite stores and ATM’s that accept MasterCard debit cards. In some cases a fee may apply at ATM’s.
• Activating your card is easy, just call 1-888-929-2460. Only you have the information to do it. Detailed information on card activation, along with all the information you need for your Oklahoma Tax Refund debit card will be included with your card.
• Deposit or cash your debit card free at banks or financial institutions that accept MasterCard; or go online to www.goprogram.com and transfer your refund to your checking/savings account for a fee of 75 cents.
• Inactivity fees of $1.50 per month will apply if your card is not used for a period of 60 days. To avoid these fees use your card at least once every 60 days. Your card is good for three years from the date of issue.
Example...•Mr.andMrs.Jonesarefilingajointreturn.•TheirOklahomaTaxableIncomeis$14,793.•First,theyfindthe$14,750 - $14,800 incomeline.•Next,theyfindthecolumnformarriedfilingjointandreaddownthecolumn. •Theamountshownwheretheincomelineandfilingstatuscolumnmeetis$384 (see example at right).Thisistheamounttheymustwriteonthetaxlineontheirreturn.
Please complete the direct deposit box on the tax return to have your refund directly deposited into your account at a bank or other financial institution. If you do not have your refund deposited directly into your bank account, you will receive a debit card.
Place an ‘X’ in this boxif this is an amended 511NR:
Wages, salaries, tips, etc ..............................................................Taxable interest income ................................................................Dividend income ...........................................................................Taxable refunds (state income tax)...............................................Alimony received ..........................................................................Business income or (loss) (Federal Schedule C) .........................Capital gains or losses (Federal Schedule D) ..............................Other gains or losses (Federal Form 4797)..................................Taxable IRA distribution ................................................................Taxable pensions and annuities ...................................................Rental real estate, royalties, partnerships, etc .............................Farm income or (loss) ...................................................................Unemployment compensation ......................................................Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) .......Other income (identify: ________________________________)Add lines 1 through 15.................................................................. Total Federal adjustments to income (identify: ______________) Oklahoma source income (line 16 minus line 17)......................Federal adjusted gross income (line 16 minus line 17) ............Oklahoma additions: Schedule 511NR-A, line 8 ..........................Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) ..Oklahoma subtractions: Schedule 511NR-B, line 15 ....................Adjusted gross income: Okla. Source (line 21 minus line 22) .........Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
Begin Here to arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the Federal column, enter the amounts from your Federal Tax Return. See the instructions to figure the amounts to report in the Oklahoma column.
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Oklahoma Nonresident/Part-Year Income Tax Return
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Form 511NR - 2012
Your Social Security Number
Spouse’s Social Security Number (joint return only)
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1 Single2 Married filing joint return (even if only one had income)3 Married filing separate • If spouse is also filing, list SSN and name in box: 4 Head of household with qualifying person5 Qualifying widow(er) with dependent child • Please list the year spouse died in box at right:
Nonresident(s) State of Residence: ________________ Part-Year Resident(s) From ___________ to _________ Resident/Part-Year Resident/Nonresident State of Residence: Yourself _________ Spouse _______R
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Not Required to FilePlace an ‘X’ in this box if you do not have an Oklahoma filing requirement and are filing for refund of State withholding.(see instructions)
Regular
Yourself
Spouse
Number of dependent children
Number of other dependents
Add the Totals from the 4 boxes.
Write the Total in the box below.
Note: If you may be claimed as a
dependent on another return, enter “0” for your regular
exemption.
Total
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Federal Amount Oklahoma Amount
Age 65 or Over?
(Please see instructions) Yourself Spouse
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Your first name, middle initial and last name
If a joint return, spouse’s first name, middle initial and last name
#1695#
* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
If filing an Amended Return, enclose a copy of your Federal Amended Return and IRS acceptance.
Special *+ +
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Place an ‘X’ in this boxif this taxpayer is deceased
Place an ‘X’ in this boxif this taxpayer is deceased
2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 2Name(s) shown on Form 511NR:
Your Social Security Number:
Taxpayer’s signature Date
Taxpayer’s occupation Spouse’s occupation
Paid Preparer’s signature Date
Daytime Phone Number (optional)
Paid Preparer’s PTINA COPY OF FEDERAL RETURN
MUST BE PROVIDED.Please remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, OK 73126-0800
Paid Preparer’s address and phone number
#1695#
Under penalty of perjury, I declare the information contained in this document, and allattachments and schedules, is true and correct to the best of my knowledge and belief.
Place an ‘X’ in this box if the Oklahoma Tax Commission may discuss this return with your tax preparer..................
Oklahoma Amount (from line 23) Federal Amount (from line 24)••a) b)
If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a “1” in box.If paying the Health Savings Account additional 10% tax, add additional tax here and enter a “2” in box.
STOP AND READ: If line 24 is equal to or larger than line 19, complete line 33. If line 24 is smaller than line 19, see Schedule 511NR-D.
For further information regarding estimated tax, see page 4 of 511NR Packet.
If filing an amended return, complete worksheet on page 4 of Form 511NR.
Oklahoma Standard Deduction:• Single or Married Filing Separate: $5,950
• Married Filing Joint or Qualifying Widow(er): $11,900
• Head of Household: $8,700
Itemized Deductions:Enclose a copy of the Federal Schedule
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Is this refund going to or through an account that is located outside of the United States? Yes No
Routing Number:checking account
savings account
Account Number:
Deposit my refund in my: Direct Deposit Note:
For Direct Deposit Information see the 511NR Packet. If you do not have your refund deposited directly into your bank account, you will receive a debit card. For debit card information see “All About Refunds” in the 511NR Packet.
Spouses’s signature Date
Adjusted gross income: All Sources (from page 1, line 24) ..................................25
Oklahoma Adjustments (Schedule 511NR-C, line 8) ...............................................26
Income after adjustments (line 25 minus line 26) ....................................................27
Oklahoma standard or Federal itemized deductions .........28
Exemptions ($1,000 x number of exemptions claimed on page 1) ....29 Total deductions and exemptions (add lines 28-29) ................................................30
Oklahoma Taxable Income: (line 27 minus line 30) ..............................................31
Oklahoma Income Tax from Tax Table.....................................................................32
Oklahoma child care/child tax credit (see instructions) ...........................................33
Subtract line 33 from line 32 (This is your tax base)(Do not enter less than zero) ....34 Tax percentage: 35
Oklahoma Income Tax. Multiply line 34 by line 35 ................................................36 Credit for taxes paid to another state (enclose Form 511TX) nonresidents do not qualify 37
Form 511CR - Other Credits Form - List 511CR line number claimed here: 38 Line 36 minus lines 37 and 38 ................................. (Do not enter less than zero) ..39
Use tax due on Internet, mail order, or other out-of-state purchases while living in Oklahoma .40 If you certify that no use tax is due, place an ‘X’ here:Business Activity Tax (enclose Form 511-BAT) .......................................................41
Balance (add lines 39, 40 and 41) ...........................................................................42
Oklahoma withholding (enclose W-2s, 1099s or withholding statement) . 43
If you are a qualified farmer, place an ‘X’ here:2012 payment with extension ............................................45
Oklahoma earned income credit (Sch. 511NR-E, line 4) ...46
Total payments and credits (add lines 43-46) ......................................................47
If line 47 is more than line 42, subtract line 42 from line 47. This is your overpayment .48 Amount of line 48 to be applied to 2013 estimated tax .....49 Donations from your refund (Sch. 511NR-F, line 20) ..50
Total deductions from refund (add lines 49 and 50) ................................................51
Amount to be refunded (line 48 minus line 51).......................................................52
53
54
55
56
57
58
If line 42 is more than line 47, subtract line 47 from line 42. This is your tax due ... 53 Donation: Eastern Red Cedar Revolving Fund ........ $2 $5 $________ 54
Donation: Public School Classroom Support Fund .. $2 $5 $________ 55
Underpayment of estimated tax interest (annualized installment method ) . 56 For delinquent payment (add penalty of 5% plus interest at 1.25% per month) .57 Total tax, donation, penalty and interest (add lines 53-57) ................................58
00
0000
00000000
Oklahoma AdditionsSchedule 511NR-A See instructions for details on qualifications and required enclosures.
2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 3NOTE: Enclose this page ONLY if you have an amount shown on a schedule.Name(s) shown on Form 511NR:
Your Social Security Number:
federal amount oklahoma amount
Interest on U.S. government obligations ........................... Taxable Social Security (from Form 511NR, line 14) ...........Federal civil service retirement in lieu of social security ....
Military Retirement (see instructions for limitation) ............Oklahoma government or Federal civil service retirement Other retirement income .................................................... U.S. Railroad Retirement Board Benefits .......................... Additional depletion ........................................................... Oklahoma net operating loss ............................................. Exempt tribal income ......................................................... Gains from the sale of exempt government obligations ....Nonresident military wages (enclose W-2) ........................ Oklahoma Capital Gain Deduction (Enclose Form 561NR) .. Miscellaneous: Other subtractions ................................... (enter number in box for the type of deduction )
Total subtractions ......................................................................(add lines 1-14, enter total here and on line 22 of Form 511NR)
State and municipal bond interest ....................................Lump sum distributions (not included in your Federal AGI) ......Federal net operating loss ................................................. Recapture depletion claimed on a lease bonus or add back of excess Federal depletion ...............................Expenses incurred to provide Okla. child care programs ..Recapture of contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) .........Miscellaneous: Other additions ......................................... (enter number in box for the type of addition )
Total additions .................................................................(add lines 1-7, enter total here and on line 20 of Form 511NR)
Military pay exclusion - Active Duty, Reserve and National Guard (not retirement) ....... 1
Qualifying disability deduction (residents and part-year residents only).......................... 2 Political contribution (limited to $100 [$200 for joint return])............................................ 3Interest qualifying for exclusion (limited to $100 [$200 for joint return]) .......................... 4Qualified adoption expense ............................................................................................. 5Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ..... 6
Miscellaneous: Other adjustments (enter number in box for the type of deduction ) .. 7
Total Adjustments (add lines 1-7, enter total here and on line 26 of Form 511NR) ...... 8
Oklahoma SubtractionsSchedule 511NR-B See instructions for details on qualifications and required enclosures.
Oklahoma AdjustmentsSchedule 511NR-C See instructions for details on qualifications and required enclosures.
federal amount oklahoma amount
000000
0000
00
00
00
000000
0000
00
00
00
00 00
000000
00000000000000000000
00
000000
0000000000000000
00
00
123
4
5
6
7
8
123
45
6
7
8
123
456789
10111213
14
15
123
45678910111213
14
15
000000000000
00
00
123456
7
8
- Retirement Claim Number:
#1695#
Taxpayer Number Spouse Number
2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 4NOTE: Enclose this page ONLY if you have an amount shown on a schedule.Name(s) shown on Form 511NR:
Your Social Security Number:
#1695#
Enter your Federal child care credit .............................. 1 Multiply line 1 by 20% .................................................... 2
Enter your Federal child tax credit (total of child tax credit & additional child tax credit)...... 3
Multiply line 3 by 5% ...................................................... 4
Enter the larger of line 2 or line 4 ................................................................................... 5
Divide the amount on line 24 of Form 511NR by the amount on line 19 of Form 511NR
Enter the percentage from the above calculation here (do not enter more than 100%) ........ 6
Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.Enter total here and on Form 511NR, line 33 ................................................................. 7
12
3
4
5
6
7
Child Care/Child Tax Credit
Earned Income Credit
Schedule 511NR-D
Schedule 511NR-E
See instructions for details on qualifications and required enclosures.
See instructions for details on qualifications and required enclosures.
If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Okla-homa tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the IRS Code. Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return. or • 5% of the child tax credit allowed by the IRS Code. This includes both the nonrefundable child tax credit and the refundable additional child tax credit.The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income.If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed.Enclose a copy of your Federal return and, if applicable, the Federal child care credit schedule.
00
00
0000
00
0000
0000
Federal earned income credit ........................................................................................Multiply line 1 by 5% ......................................................................................................
Divide the amount on line 23 of Form 511NR by the amount on line 19 of Form 511NR
Enter the percentage from the above calculation here (do not enter more than 100%) ....... Oklahoma earned income credit....................................................................................(multiply line 2 by line 3, enter total here and on line 46 of Form 511NR)
1
2
3
4
1
2
3
4
%
%
Residents and part-year residents are allowed a credit equal to 5% of the Earned Income Credit allowed on the Federal return. The credit must be prorated on the ratio of Oklahoma source AGI to Federal AGI. Enclose a copy of your Federal return.
Nonresidents do not qualify.
••
••
Worksheet for Amended Returns OnlyWhen amending Form 511NR you must adjust Form 511NR, line 43 (Oklahoma Income Tax Withheld) by subtracting any previous overpayments or adding any tax previously paid. Use worksheet below.
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00
00
00
00
1. Oklahoma income tax withheld
2. Amount paid with the original return plus additional paid after it was filed
3. Add lines 1 and 2 4. Overpayment, if any, shown on original return or as previously adjusted by Oklahoma 5. Subtract line 4 from line 3. Enter here and on line 43 of the amended Form 511NR
(Do not include payments of underpayment of estimated tax interest)
(Form 511NR, Page 2, Line 43)
2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 5NOTE: Enclose this page ONLY if you have an amount shown on a schedule.Name(s) shown on Form 511NR:
Your Social Security Number:
#1695#
Oklahoma Wildlife Diversity Program ............... $2 $5 $ ...1Low Income Health Care Fund ......................... $2 $5 $ ...2Oklahoma Breast and Cervical Cancer Fund ... $2 $5 $ ...3
Support of Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected Children..................... $2 $5 $ ...4Oklahoma Pet Overpopulation Fund ................ $2 $5 $ ...5Support of the Oklahoma National Guard ........ $2 $5 $ ...6Oklahoma Leukemia and Lymphoma Fund ...... $2 $5 $ ...7
Support of Programs for Regional Food Banks in Oklahoma ..................................................... $2 $5 $ ...8Support of Folds of Honor Scholarship Program $2 $5 $ ...9
Y.M.C.A. Youth and Government Program ....... $2 $5 $ . 10Multiple Sclerosis Society Fund........................ $2 $5 $ . 11Support Oklahoma Honor Flights ..................... $2 $5 $ . 12Eastern Red Cedar Revolving Fund ................. $2 $5 $ . 13
Support of Domestic Violence and SexualAssault Services ............................................... $2 $5 $ . 14Support of Volunteer Fire Departments ............ $2 $5 $ . 15Oklahoma Lupus Revolving Fund .................... $2 $5 $ . 16Oklahoma Sports Eye Safety Program............. $2 $5 $ . 17Historic Greenwood District Music Festival Fund .. $2 $5 $ . 18Public School Classroom Support Fund ........... $2 $5 $ . 19
Total donations (add lines 1-19, enter total here and on line 50 of Form 511NR) ..... 20
This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each program, their mis-sion, how funds are utilized, and their mailing address are shown in Schedule 511NR-F Information. If you are not receiving a refund, but would like to make a donation to one of these organizations, Schedule 511NR-F Information lists the mailing address to mail your donation to the organization. If you are not receiving a refund and wish to donate to the Eastern Red Cedar Revolving Fund or the Public School Classroom Support Fund, please see line 54 or 55 of Form 511NR.Place an ‘X’ in the box associated with the dollar amount you wish to have deducted from your refund and donated to that organization. Then carry that figure over into the column at the right. When you carry your figure back to line 50 of Form 511NR, please list the line number of the organization to which you donated. If you donate to more than one organization, please write a “99” in the box at line 50 of Form 511NR.
Donations from RefundSchedule 511NR-F
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123
4
567
8
910111213
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Schedule 511NR-F: Information1- Oklahoma Wildlife Diversity ProgramThe Oklahoma Wildlife Diversity Program is funded primarily by con-cerned Oklahomans. All donations provide for a variety of projects, including research on Texas horned lizards and other rare wildlife, wildlife observation activities, such as statewide educational work-shops, informational brochures and posters, and management of a bat cave purchased with previous program donations. If you are not receiving a refund, you may still support Oklahoma wildlife by send-ing a donation to: Wildlife Diversity Program, 1801 North Lincoln, Oklahoma City, OK 73105.
2- Low Income Health Care FundOklahomans helping each other is what the Indigent (Low Income) Health Care Fund is all about. Donations made to the fund are used to help provide medical and dental care for needy children and families. Every dollar you donate goes directly for health care costs. If you are not receiving a refund, you may contribute toward indigent health care by sending a donation to: Oklahoma Department of Hu-man Services, Revenue Processing Unit, Re: Indigent Health Care Revolving Fund, P.O. Box 248893, Oklahoma City, OK 73124.
3- Oklahoma Breast and Cervical Cancer FundYou may donate for the benefit of breast and cervical cancer early detection, public education and research. Your donation will be placed in a fund to be used for the purpose of funding programs to increase knowledge of breast and cervical cancer risk and prevention and provide mammograms, pap tests and biopsies for low-income women. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma State Department of Health, Breast and Cervical Cancer Revolving Fund, 1000 NE 10th Street, Okla-homa City, OK 73152.
4- Support for Programs for Volunteers to Act as Court Appoint-ed Special Advocates for Abused or Neglected ChildrenYou may donate from your tax refund to support programs for volun-teers to act as Court Appointed Special Advocates for abused or ne-glected children. Donations will be placed in the Income Tax Checkoff Revolving Fund for Court Appointed Special Advocates. Monies will be expended by the Office of the Attorney General for the purpose of providing grants to the Oklahoma CASA Association. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma CASA Association, Inc., P.O. Box 54946, Oklahoma City, OK 73154.
Schedule 511NR-F: Information2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 6 NOTE: Do NOT enclose this page with Form 511NR.
5- Oklahoma Pet Overpopulation FundYou may donate from your tax refund for the benefit of the Oklahoma Pet Overpopulation Fund. Monies placed in this fund will be expended for the purpose of developing educational programs on pet overpopulation and for implementing spay/neuter efforts in this state. If you are not receiv-ing a refund, you may still donate. Mail your contribution to: Oklahoma Department of Agriculture, Food and Forestry, Animal Industry Division, 2800 North Lincoln Blvd., Oklahoma City, OK 73105.6- Support of the Oklahoma National GuardYou have the opportunity to donate from your tax refund for the benefit of providing financial relief to qualified members of the Oklahoma National Guard and their families. Donations will be placed in the Income Tax Checkoff Revolving Fund for the Support of the Oklahoma National Guard Relief Program. Monies, to assist Oklahoma National Guard members and their families with approved hardship expenses, will be ex-pended by the Military Department. If you are not receiving a refund, you may still donate. Please mail your contribution to: Operation Homefront Task Force, 3501 Military Circle, Oklahoma City, OK 73111-4398.7- Oklahoma Leukemia and Lymphoma FundYou have the opportunity to donate from your tax refund for the benefit of the Oklahoma Leukemia and Lymphoma Revolving Fund. Monies from the fund will be used by the State Department of Health for the purpose of supporting voluntary health agencies dedicated to curing Leukemia, Lym-phoma, Hodgkin’s Disease, and Myeloma and to improving the quality of life of patients and their families. If you are not receiving a refund, you may still donate. Please mail your contribution to: State Department of Health, Oklahoma Leukemia and Lymphoma Revolving Fund - 228, P.O. Box 268823, Oklahoma City, OK 73152-8823.8- Support of Programs for Regional Food Banks in OklahomaYou may donate from your tax refund for the benefit of the Regional Food Bank of Oklahoma and the Community Food Bank of Eastern Oklahoma (Oklahoma Food Banks). The Oklahoma Food Banks are the largest hunger-relief organizations in the state - distributing food to charitable and faith-based feeding programs throughout all 77 counties in Oklahoma. Your donation will be used to help provide food to the more than 500,000 Oklahomans at risk of hunger on a daily basis. If you are not receiving a refund, you may still donate by mailing your contribution to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: Programs for OK Food Banks, P.O. Box 248893, Oklahoma City, OK 73124.9- Support of Folds of Honor Scholarship ProgramYou have the opportunity to donate from your tax refund to support the Folds of Honor Foundation. Folds of Honor is a 501(c)(3) charitable orga-nization that provides post-secondary educational scholarships for chil-dren and spouses of military service men and women killed or disabled while serving in the war in Iraq or Afghanistan. If you are not receiving a refund, you may still donate. Mail your contribution to: Folds of Honor Foundation, 5800 North Patriot Drive, Owasso, OK 74055.10- Y.M.C.A. Youth and Government ProgramYou have the opportunity to donate from your tax refund for the benefit of the Oklahoma chapter of the Y.M.C.A. Youth and Government program. Monies donated will be expended by the State Department of Education for the purpose of providing grants to the Program so young people may be educated regarding government and the legislative process. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma State Department of Education, Y.M.C.A. Youth and Govern-ment Program, Office of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma City, OK 73105-4599.11- Multiple Sclerosis Society FundYou may donate for the benefit of research toward a cure for Multiple Sclerosis. Your donation will be placed in a fund for the purpose of provid-ing grants to the Multiple Sclerosis Society for purposes of mobilizing people and resources to drive research for a cure and to address the challenges of everyone affected by multiple sclerosis. If you are not receiving a refund, you may still donate. Mail your contribution to: Okla-homa State Department of Health, Multiple Sclerosis Society Revolving Fund, P.O. Box 268823, Oklahoma City, OK 73126-8823.
12- Support Oklahoma Honor FlightsYou have the opportunity to donate any amount of your tax refund to sup-port Oklahoma Honor Flights. Oklahoma Honor Flights is a 501(c)(3) not-for-profit organization that transports Oklahoma World War II veterans to Washington, D.C. to visit the memorial dedicated to honor their service and sacrifice. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma Honor Flights, P.O. Box 10492, Midwest City, OK 73140.13- Eastern Red Cedar Revolving FundHelp stimulate rural development, improve public health and enhance wildlife habitat by donating to the Eastern Red Cedar Revolving Fund. The Fund was established to promote the harvesting and utilization of eastern red cedar trees and to promote the marketing, research and edu-cation efforts concerning the tree and eastern red cedar products. Monies donated may be expended by the State Board of Agriculture as directed by the Eastern Red Cedar Registry Board. You can also mail a contribu-tion to: Eastern Red Cedar Revolving Fund, Oklahoma Department of Agriculture, Food and Forestry, 2800 North Lincoln Boulevard, Oklahoma City, OK 73105.14- Support of Domestic Violence and Sexual Assault ServicesYou may donate from your tax refund for the benefit of domestic violence and sexual assault services in Oklahoma that have been certified by the Attorney General. Your donation will be used to provide grants to domestic violence and sexual assault service providers for the purpose of providing domestic violence and sexual assault services in Oklahoma. The term “services” includes but is not limited to programs, shelters or a combination thereof. If you are not receiving a refund, you may still donate. Mail your contribution to: Attorney General, Domestic Violence and Sexual Assault Services Fund, 313 NE 21st Street, Oklahoma City, OK 73105.15- Support of Volunteer Fire DepartmentsYou may donate from your tax refund for the benefit of volunteer fire departments in Oklahoma. Your donation will be used to provide grants to volunteer fire departments in this state for the purpose of purchasing bun-ker gear, wildland gear and other protective clothing. If you are not receiv-ing a refund, you may still donate. Mail your contribution to: Oklahoma State Fire Marshal, Attn: Volunteer Fire Department Fund, 2401 NW 23rd Street, Suite 4, Oklahoma City, OK 73107.16- Oklahoma Lupus Revolving FundYou may donate from your refund for the benefit of the Oklahoma Lupus Revolving Fund. Monies from the fund will be used by the State Depart-ment of Health to provide grants to the Oklahoma Medical Research Foundation for the purpose of funding research into treating and curing lupus in this state. If you are not receiving a refund, you may still donate. Mail your contribution to: State Department of Health, Lupus Revolving Fund, P.O. Box 268823, Oklahoma City, OK 73152-8823.17- Oklahoma Sports Eye Safety ProgramYou may donate from your refund for the benefit of the Oklahoma Sports Eye Safety Program. Your donation will be used by the State Department of Health to establish a sports eye safety grant program for the purchase and distribution of sports eye safety programs and materials to Okla-homa classrooms and sports eye safety protective wear to children age 18 and under. Monies will also be used to explore opportunities to utilize nonprofit organizations to provide such safety information or equipment. If you are not receiving a refund, you may still donate. Mail your contribu-tion to: State Department of Health, Sports Eye Safety Fund, P.O. Box 268823, Oklahoma City, OK 73152-8823.18 - Historic Greenwood District Music Festival FundWith part of your tax refund you can support music festivals in the Historic Greenwood District of Tulsa. Your donation will be used by the Oklahoma Historical Society to assist with music education, public concerts, and a celebration of Tulsa’s and Oklahoma’s musical heritage. You may also mail your contributions to: Greenwood District Music Festival Fund, Okla-homa Historical Society, 800 Nazih Zuhdi Dr., Oklahoma City, OK 73105.19 - Public School Classroom Support FundDonations to the Public School Classroom Support Revolving Fund will be used by the State Board of Education to provide one or more grants annually to public school classroom teachers. Grants will be used by the classroom teacher for supplies, materials, or equipment for the class or classes taught by the teacher. Grant applications will be considered on a statewide competitive basis. You may also mail a donation to: Oklahoma State Board of Education, Public School Classroom Support Fund, Office of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma City, OK 73105-4599.