File Your OK Taxes Faster

All residents, partial-year residents and nonresidents of Oklahoma must file an annual income tax return if they earn money in the state during the applicable tax year. This also applies to students and dependents who earn money. Nonresidents and partial-year residents must use Form 511NR. Residents must use form 511.

Taxpayers who file online with us and owe money and want to mail their payment, can complete the Form 511V and send it to the Tax Commission at:

PO Box 26890
Oklahoma City, OK 73126-0890

With annual tax revenue of more than $8 billion, the state falls in the nation's median tax revenue range. The state income tax rate ranges from 0.25% to 4.75%, which is lower than the national average. State income tax returns must be e-filed or mailed by April 15. All extension requests must be mailed by this date as well. Extended returns are due by October 15.

Oklahoma Tax Brackets

Oklahoma features six income tax brackets for the 2024 tax year (taxes filed in 2025). The rates range from 0.25% to 4.75% depending on income level and filing status.

Single or Married Filing Separately:

• 0.25% on income up to $1,000
• 0.75% on income from $1,001 to $2,500
• 1.75% on income from $2,501 to $3,750
• 2.75% on income from $3,751 to $4,900
• 3.75% on income from $4,901 to $7,200
• 4.75% on income over $7,200

Head of Household, Married Filing Jointly, or Qualified Surviving Spouse:

• 0.25% on income up to $2,000
• 0.75% on income from $2,001 to $5,000
• 1.75% on income from $5,001 to $7,500
• 2.75% on income from $7,501 to $9,800
• 3.75% on income from $9,801 to $14,400
• 4.75% on income over $14,400

More information on tax brackets can be found at the Oklahoma Tax Commission website here.

Standard Deductions

The standard deduction reduces taxable income for the 2024 tax year:

• Single or Married Filing Separately: $6,350
• Head of Household: $9,350
• Married Filing Jointly or Qualifying Surviving Spouse: $12,700

Who Must File Oklahoma Taxes

Filing requirements depend on your residency status and income level:

• Residents: Must file if gross income exceeds the standard deduction plus personal exemption. Even if not required to file a federal return, you must attach a completed federal return to your state return if gross income is more than your adjusted gross income.
• Part-year residents: Must file as a resident for your period in the state. For the period as a nonresident, filing is required if you have gross income of $1,000 or more from state sources.
• Nonresidents: Must file if gross income of $1,000 or more is earned from state sources, with some exceptions under the Pass-Through Entity Act of 2019.

Gross income thresholds for filing by status:

• Single: $7,350 - Married Filing Jointly: $14,700
• Married Filing Separately: $7,350 - Head of Household: $10,350
• Qualifying Surviving Spouse with Dependent Child: $13,700

Social Security benefits are fully exempt from state income tax. Active-duty military pay is fully exempt as well. Military retirees may exclude the greater of $10,000 or 75% of retirement income. The state taxes most retirement income but provides exemptions for up to $10,000 of qualifying retirement benefits.

Filing Procedures and Payment Options

Tax extension requests grant taxpayers extra time to file their returns. However, this does not allow extra time to pay tax due. Extension requests are not granted unless taxpayers pay at least 90% of the state taxes they owe on or before April 15. To contact the Tax Commission with an extension request, use Form 504 and mail it to:

PO Box 26890
Oklahoma City, OK 73126-0890

If errors are discovered on prior returns and an amendment is needed, use Form 511 for residents or Form 511NR for partial-year residents and nonresidents. Mail the forms to the Tax Commission and any required payment to the address:

PO Box 26800
Oklahoma City, OK 73126-0800

OK Taxpayer Access Point

Taxpayers can check the status of their state tax refund online using the Taxpayer Access Point page at https://oktap.tax.ok.gov/oktap/web/. They can also check refund status over the phone by calling 405-521-3160. For questions about prior returns, amendments, and other return topics, call 405-521-3160.

If state taxpayers are self-employed or have inadequate amounts of tax withheld from their paychecks, they may be required to make quarterly estimated tax payments. Use Form OW-8-ES to determine this. If payments must be made, mail them with their vouchers by the due dates indicated on the worksheets to the state Tax Commission, at the address on the form.

If state taxes due are not paid by April 15, the Tax Commission may charge a late payment fee of 5% of the tax owed. In addition to this, an interest charge of 1.25% of the amount due accrues monthly until the balance is paid.

Frequently Asked Questions

Did Oklahoma eliminate the grocery tax?
Yes. Effective August 29, 2024, groceries are exempt from the state sales tax, though they remain subject to local sales tax. Prepared food, alcoholic beverages, and dietary supplements still have the full state and local sales tax.

Are there upcoming changes to Oklahoma's income tax rates?
Yes. According to House Bill 2764, beginning in tax year 2026, the top marginal personal income tax rate will decrease from 4.75% to 4.5%. The bill also restructures the current six income tax brackets into three brackets.

What is the homestead exemption?
The homestead exemption reduces the taxable value of your primary residence. To qualify, you must be an Oklahoma resident who owns and occupies the property as your primary residence on January 1 of the tax year.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.