City of Orlando | |
Top row:Downtown Orlando; 2nd row:Orange County Courthouse, Universal Studios Florida, Cinderella Castle at Walt Disney World; 3rd row:Gatorland, SeaWorld Orlando, Amway Center; 4th row:Linton E. Allen Memorial Fountain, Camping World Stadium, Church Street Station | |
Seal | |
Nickname(s): The City Beautiful, O-Town, Theme Park Capital of the World | |
Location in Orange County and the state of Florida. | |
Location within Florida Location within the United States | |
Coordinates: 28°32′24″N81°22′48″W / 28.54000°N 81.38000°WCoordinates: 28°32′24″N81°22′48″W / 28.54000°N 81.38000°W[1] | |
Country | United States |
---|---|
State | Florida |
County | Orange |
Incorporated (town) | July 31, 1875 |
Unincorporated | July 1879 |
Re-Incorporated | October 1879 |
Incorporated (city) | 1885 |
Government | |
• Type | Mayor–Commission |
• Mayor | Buddy Dyer (D) |
• City Council[2] |
|
Area | |
• Total | 294.61 km2 (113.75 sq mi) |
• Land | 272.51 km2 (105.22 sq mi) |
• Water | 22.10 km2 (8.53 sq mi) |
• Urban | 1,690.3 km2 (652.64 sq mi) |
Elevation | 25 m (82 ft) |
Population | |
• Total | 238,300 |
• Estimate (2018)[4] | 285,713 |
• Rank | 73rd, U.S. |
• Density | 1,017.10/km2 (2,634.27/sq mi) |
• Urban | 1,510,516 (32nd, U.S.) |
• Metro | 2,387,138 (24th, U.S.) |
• CSA | 3,129,308 (17th, U.S.) |
Demonym(s) | Orlandoan |
Time zone | UTC−5 (Eastern (EST)) |
• Summer (DST) | UTC−4 (EDT) |
ZIP Code(s) | 32825 |
Area codes | 321, 407, 689 |
FIPS code | 12-53000 |
GNIS feature ID | 0288240[4] |
Interstates | |
U.S. Routes | |
Major State Routes | |
Website | http://www.cityoforlando.net |
Orlando (/ɔːrˈlændoʊ/) is a city in the U.S. state of Florida and the county seat of Orange County. Located in Central Florida, it is the center of the Orlando metropolitan area, which had a population of 2,509,831, according to U.S. Census Bureau figures released in July 2017. These figures make it the 23rd-largest metropolitan area[7] in the United States, the sixth-largest metropolitan area in the Southern United States, and the third-largest metropolitan area in Florida. As of 2015, Orlando had an estimated city-proper population of 280,257, making it the 73rd-largest city in the United States, the fourth-largest city in Florida, and the state's largest inland city.
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The City of Orlando is nicknamed 'The City Beautiful,' and its symbol is the Linton E. Allen Memorial Fountain[8], commonly referred to as simply the 'Lake Eola fountain' at Lake Eola Park. Orlando is also known as 'The Theme Park Capital of the World' and in 2018 its tourist attractions and events drew more than 75 million visitors. The city is also known by the nickname 'O-Town' because the city's name starts with an 'O.'[9] The Orlando International Airport (MCO or OIA) is the thirteenth-busiest airport in the United States and the 29th-busiest in the world.[10]
As one of the world's most visited tourist destinations, Orlando's famous attractions form the backbone of its tourism industry. The two most significant of these attractions are Walt Disney World, opened by the Walt Disney Company in 1971, and located approximately 21 miles (34 km) southwest of Downtown Orlando in Bay Lake; and the Universal Orlando Resort, opened in 1990 as a major expansion of Universal Studios Florida. With the exception of Walt Disney World, most major attractions are located along International Drive with one of these attractions being The Wheel at ICON Park Orlando. The city is also one of the busiest American cities for conferences and conventions; the Orange County Convention Center is the second-largest convention facility in the United States.
Like other major cities in the Sun Belt, Orlando grew rapidly from the 1980s up into the first decade of the 21st century. Orlando is home to the University of Central Florida, which is the largest university campus in the United States in terms of enrollment as of 2015. In 2010, Orlando was listed as a 'Gamma−' level global city in the World Cities Study Group's inventory.[11]
- 1Etymology
- 2History
- 2.521st century
- 3Geography and cityscape
- 3.1Skyscrapers
- 4Demographics
- 5Economy
- 5.5Tourism
- 6Culture
- 8Government
- 9Education
- 9.1Area institutions of higher education
- 10Media
- 11Transport
- 11.2Roads
- 11.3Rail
- 13Sister cities
Etymology[edit]
Fort Gatlin, as the Orlando area was once known, was established at what is now just south of the city limits by the 4th U.S. Artillery under the command of Ltc. Alexander C. W. Fanning on November 9, 1838, during the construction of a series of fortified encampments across Florida during the Second Seminole War.[12] The fort and surrounding area were named for Dr. John S. Gatlin, an Army physician who was killed in Dade's Massacre on December 28, 1835. The site of construction for Fort Gatlin, a defensible position with fresh water between three small lakes, was likely chosen because the location was on a main trail and is less than 250 yards from a nearby Council Oak tree where Native Americans had traditionally met. King Phillip and Coacoochee frequented this area and the tree was alleged to be the place where the previous 1835 ambush that had killed over 100 soldiers had been planned.[13] When the U.S. military abandoned the fort in 1839, the surrounding community was built up by settlers.[12]
Prior to being known by its current name, Orlando was once known as Jernigan. This name originates from the first permanent settlers, Issac and Aaron Jernigan, cattlemen who acquired land 2 miles (3.2 km) northwest of Fort Gatlin along the west end of Lake Holden in July 1843 by the terms of the Armed Occupation Act.[14][15][15] Aaron Jernigan became Orange County's first state representative in 1845 but his pleas for additional military protection went unanswered.
Fort Gatlin was briefly reoccupied by the military for a few weeks during October and November 1849 and subsequently a volunteer militia was left to defend the settlement.[15] A historical marker indicates that by 1850 the Jernigan homestead (or Fort Gatlin in some sources)[16] served as the nucleus of a village named Jernigan.[17] According to an account written years later by his daughter, at that time, about 80 settlers were forced to shelter for about a year in 'a stockade that Aaron Jernigan built on the north side of Lake Conway'. One of the county's first records, a grand jury's report, mentions a stockade where it states homesteaders were 'driven from their homes and forced to huddle together in hasty defences [sic].' Aaron Jernigan led a local volunteer militia during 1852.[15]
A Post Office opened at Jernigan in 1850. Jernigan appears on an 1855 map of Florida and by 1856 the area had become the county seat of Orange County.[18][12] In 1857, the Post Office was removed from Jernigan, and opened under the name of Orlando at a new location in present-day downtown Orlando.[15] During the American Civil War, the Post Office closed, but reopened in 1866. The move is believed to be sparked, in part, by Aaron Jernigan's fall from grace after he was relieved of his militia command by military officials in 1856. His behavior was so notorious that Secretary of War Jefferson Davis wrote, 'It is said they [Jernigan's militia] are more dreadful than the Indians.'[19] In 1859, Jernigan and his sons were accused of committing a murder at the town's post office. They were then transported to Ocala, but escaped.[17]
There are at least five stories as to how Orlando got its name. The most common stories are that the name Orlando originated from the tale of a man who died in 1835 during an attack by Native Americans in the area during the Second Seminole War. Several of the stories relay an oral history of the marker for a person named Orlando, and the double entendre, 'Here lies Orlando.' One variant includes a man named Orlando who was passing by on his way to Tampa with a herd of oxen, died, and was buried in a marked grave.[20]
At a meeting in 1857, debate had grown concerning the name of the town. Pioneer William B. Hull recalled how James Speer (a local resident, and prominent figure in the stories behind the naming of Orlando) rose in the heat of the argument and said, 'This place is often spoken of as 'Orlando's Grave.' Let's drop the word 'grave' and let the county seat be Orlando.'[16][19]
Through a retelling of history, it is believed that a marker of some sort was indeed found by one of the original pioneers. However, others claim Speer simply used the Orlando Reeves legend to help push his plan for naming the settlement after the Shakespearean character.[16]
Orlando Reeves[edit]
Historians agree that there was likely not a soldier named Orlando Reeves.[21]Folklore is that Reeves was acting as a sentinel for a company of soldiers that had set up camp for the night on the banks of Sandy Beach Lake.[22] Several different lakes are mentioned in the various versions, as no soldiers were in what is now downtown during 1835.[23]
The legend grew throughout the early 1900s, particularly with local historian Olive Brumbaugh (or Kena Fries[22][verification needed]) retelling in various writings and on local radio station WDBO in 1929.[16] Another historian, Eldon H. Gore, promoted the Reeves legend in History of Orlando published in 1949.[16] A memorial beside Lake Eola – originally placed by students of Orlando's Cherokee Junior School in 1939 and updated in 1990 – designates the spot where the city's supposed namesake fell.[21][22]
There are conflicting legends. One legend has Reeves killed during an extended battle with the Seminoles after being field promoted after his platoon commander fell.[16] However, an in-depth review of military records in the 1970s and 1980s turned up no record of Orlando Reeves ever existing.[16][21][22] Some versions attempt to account for Reeves having no military records by using the name of other people named 'Orlando' that exist in some written records – Orlando Acosta; however, not much is known about Acosta or whether he even existed. Another version of the story has Orlando Reed, supposedly an Englishman and mail carrier between Fort Gatlin and Fort Mellon, allegedly killed while camping with his friends near Fort Gatlin.[16]
A second variation also places the story in 1835 during the Second Seminole War. This name is taken from a South Caroliniancattle rancher named Orlando Savage Rees. Rees owned a Volusia Countysugar mill and plantation as well as several large estates in Florida and Mississippi.[16] Rees' sugar farms in the area were burned out in the Seminole attacks of 1835 (the year Orlando Reeves supposedly died). Subsequently, Rees led an expedition to recover stolen slaves and cattle. In 1837, Rees also attempted to stop a peace treaty with the Seminoles because it did not reimburse him for the loss of slaves and crops.[19]
It is believed Rees could have left a pine-bough marker with his name next to the trail; later residents misread 'Rees' as 'Reeves' and also mistook it as a grave maker.[19] In subsequent years, this story has merged with the Orlando Reeves story (which may have originally incorporated part of Dr. Gatlin's story).[16]
On two separate occasions, relatives of Rees claimed their ancestor was the namesake of the city. F.K. Bull of South Carolina (Rees' great-grandson) told an Orlando reporter of a story in 1955; years later, Charles M. Bull Jr. of Orlando (Rees' great-great-grandson) offered local historians similar information.[19] Unlike Orlando Reeves who cannot be traced to any historical record, there is considerable record that Orlando Rees did exist and was in Florida during that time period. For example, in 1832 John James Audubon met with Rees in his large estate at Spring Garden, about 45 minutes away from Orlando.[19]
Orlando (As You Like It)[edit]
The final variation has the city named after the protagonist in the Shakespeare play As You Like It.[16]
In 1975, Judge Donald A. Cheney put forth a new version of the story in an Orlando Sentinel article.[19] Cheney (a local historian and then chairman of the county historical commission) recounted a story told to him by his father, Judge John Moses Cheney (a major figure in Orlando's history who arrived in Orlando in 1885).
The elder Cheney recounted that another gentleman at that time, James Speer, proposed the name Orlando after the character in As You Like It.[16] According to Cheney, Speer, 'was a gentleman of culture and an admirer of William Shakespeare..[19] Quoting a letter that Speer wrote, 'Orlando was a veritable Forest of Arden, the locale of As You Like It.'[24] Speer's descendants have also confirmed this version of the naming and the legend has continued to grow.[19]
This account also has some validity in that, as mentioned above, Speer was instrumental in changing the name of the settlement from Jernigan to Orlando, though he may have used the Orlando Reeves legend in lieu of his true intent to use the Shakespearean character. According to yet another version of the story Orlando may have been the name of one of his employees.[16][20] It should also be noted that one of downtown Orlando's major streets is named Rosalind Avenue; Rosalind is the heroine of As You Like It, but this could also be a simple coincidence.
Lake Lucerne, c. 1905
History[edit]
Pre-European history[edit]
No archaeological evidence exists of Pre-Columbian settlement in the area.[25][26]
Historic Mizell Plantation Home (built 1858), the oldest structure still standing in Orlando, Florida is located in what is now Harry P. Leu Gardens. The home is located in the Mizell-Leu House Historic District.
In 1823, the Treaty of Moultrie Creek created a Seminole reservation encompassing much of central Florida, including the area which would become Orlando. The Indian Removal Act of 1830 authorized relocation of the Seminole from Florida to Oklahoma, leading to the Second Seminole War. In 1842 white settlement in the area was encouraged by the Armed Occupation Act.
Incorporation[edit]
After Mosquito County was divided in 1845, Fort Gatlin became the county seat of the newly created Orange County in 1856.[12] It remained a rural backwater during the Civil War and suffered greatly during the Union blockade. The Reconstruction Era brought on a population explosion, resulting in the incorporation of the Town of Orlando on July 31, 1875 with 85 residents (22 voters). For a short time in 1879 the town revoked its charter, and was subsequently re-incorporated.[27] Orlando was established as a city in 1885.[28]
The period from 1875 to 1895 is remembered as Orlando's Golden Era, when it became the hub of Florida's citrus industry. The period ended with the Great Freeze of 1894–95, which forced many owners to give up their independent citrus groves, thus consolidating holdings in the hands of a few 'citrus barons' who shifted operations south, primarily around Lake Wales in Polk County.[20] The freeze caused many in Florida, including many Orlandoans, to move elsewhere, mostly to the North, California, or the Caribbean.
The Wyoming Hotel, c. 1905
Historical Marker to Orlando's First Settler; Aaron Jernigan migrated to Lake Holden from Georgia in 1843.
Notable homesteaders in the area included the Curry family. Through their property in east Orlando flowed the Econlockhatchee River, which travelers crossed by fording. This would be commemorated by the street's name, Curry Ford Road. Also, just south of the Orlando International Airport in the Boggy Creek area is 150 acres (0.61 km2) of property homesteaded in the late 19th century by the Ward family. This property is still owned by the Ward family, and can be seen from southbound flights out of Orlando International Airport immediately on the south side of SR 417.
Post–Industrial Revolution[edit]
Orlando became a popular resort during the years between the Spanish–American War and World War I. In the 1920s, Orlando experienced extensive housing development during the Florida Land Boom, causing land prices to soar. During this period, several neighborhoods in downtown were constructed, endowing it with many bungalows. The boom ended when several hurricanes hit Florida in the late 1920s, along with The Great Depression.
During World War II, a number of Army personnel were stationed at the Orlando Army Air Base and nearby Pinecastle Army Air Field. Some of these servicemen stayed in Orlando to settle and raise families. In 1956 the aerospace and defense company Martin Marietta (now Lockheed Martin) established a plant in the city. Orlando AAB and Pinecastle AAF were transferred to the United States Air Force in 1947 when it became a separate service and were re-designated as air force bases (AFB). In 1958, Pinecastle AFB was renamed McCoy Air Force Base after Colonel Michael N. W. McCoy, a former commander of the 320th Bombardment Wing at the installation, killed in the crash of a B-47 Stratojet bomber north of Orlando. In the 1960s, the base subsequently became home to the 306th Bombardment Wing of the Strategic Air Command (SAC), operating B-52 Stratofortress and KC-135 Stratotanker aircraft, in addition to detachment operations by EC-121 and U-2 aircraft.
In 1968, Orlando AFB was transferred to the United States Navy and became Naval Training Center Orlando. In addition to boot camp facilities, the NTC Orlando was home of one of two Navy Nuclear Power Schools, and home of the Naval Air Warfare Center Training Systems Division. When McCoy AFB closed in 1976, its runways and territory to its south and east were imparted to the city to become Orlando International Airport, while a small portion to the northwest was transferred to the Navy as McCoy NTC Annex. That closed in 1995, and became a housing, though the former McCoy AFB still hosts a Navy Exchange, as well as National Guard and Reserve units for several branches of service. NTC Orlando was completely closed by the end of 1999. Base Realignment and Closure Commission, and converted into the Baldwin Park neighborhood. The Naval Air Warfare Center had moved to Central Florida Research Park near UCF in 1989.
Lucerne Circle c. 1905
Tourism in history[edit]
Perhaps the most critical event for Orlando's economy occurred in 1965 when Walt Disney announced plans to build Walt Disney World. Although Disney had considered the regions of Miami and Tampa for his park, one of the major reasons behind his decision not to locate there was due to hurricanes – Orlando's inland location, although not free from hurricane damage, exposed it to less threat than coastal regions. The vacation resort opened in October 1971, ushering in an explosive population and economic growth for the Orlando metropolitan area, which now encompasses Orange, Seminole, Osceola, and Lake counties. As a result, tourism became the centerpiece of the area's economy. Orlando now has more theme parks and entertainment attractions than anywhere else in the world.[29]
Another major factor in Orlando's growth occurred in 1962, when the new Orlando Jetport, the precursor of the present day Orlando International Airport, was built from a portion of the McCoy Air Force Base. By 1970, four major airlines (Delta Air Lines, National Airlines, Eastern Airlines and Southern Airways) were providing scheduled flights. McCoy Air Force Base officially closed in 1975, and most of it is now part of the airport. The airport still retains the former Air Force Base airport code (MCO).
21st century[edit]
View of Downtown Orlando (center) and periphery to Lake Apopka (upper-right); January 2011
Today, the historic core of 'Old Orlando' resides in Downtown Orlando along Church Street, between Orange Avenue and Garland Avenue.The Urban development and the Central Business District of downtown have rapidly shaped the downtown skyline during recent history. The present-day historic district is primarily associated with the neighborhoods around Lake Eola where century-old oaks line brick streets. These neighborhoods, known as 'Lake Eola Heights' and 'Thornton Park', contain some of the oldest homes in Orlando.
2016 mass shooting[edit]
On June 12, 2016, more than 100 people were shot at Pulse, a gay nightclub in Orlando. Fifty (including the gunman) were killed and 60 were wounded. The gunman, whom the police SWAT team shot to death, was identified as 29-year-old Omar Mir Seddique Mateen, an American security guard of Afghan descent. The act of terrorism was both the deadliest mass shooting in modern United States history at the time and one of the deadliest mass shootings perpetrated by a single person in recorded world history. Mateen pledged allegiance to the Islamic State during his unsuccessful negotiations with police.[30] After the shooting, the city held numerous vigils. In November 2016, Orlando mayor Buddy Dyer announced the city's intention to acquire the Pulse Nightclub in order to build a permanent memorial for the 49 victims of the shooting. The city offered to buy it for $2.25 million, but the club's owner declined to sell.[31]
Geography and cityscape[edit]
Lake Eola in 1911
The geography of Orlando is mostly wetlands, consisting of many lakes and swamps. The terrain is generally flat, making the land fairly low and wet.[32] The area is dotted with hundreds of lakes, the largest of which is Lake Apopka. Central Florida's bedrock is mostly limestone and very porous; the Orlando area is susceptible to sinkholes. Probably the most famous incident involving a sinkhole happened in 1981 in Winter Park, a city immediately north of downtown Orlando, dubbed 'The Winter Park Sinkhole'.
There are 115 neighborhoods within the city limits and many unincorporated communities. Orlando's city limits resemble a checkerboard, with pockets of unincorporated Orange County surrounded by city limits. Such an arrangement results in some areas being served by both Orange County and the City of Orlando. This also explains Orlando's relatively low city population when compared to its metropolitan population. The city and county are working together in an effort to 'round-out' the city limits with Orlando annexing portions of land already bordering the city limits.[33][failed verification]
Skyscrapers[edit]
Night view of the Orlando skyline in 2010.
Metro Orlando has a total of 19 completed skyscrapers. The majority are located in Downtown Orlando and the rest are located in the tourist district southwest of downtown.[34] Skyscrapers built in downtown Orlando have not exceeded 441 ft (134 m), since 1988, when the SunTrust Center was completed.[citation needed] The main reason for this is the Orlando Executive Airport, just under 2 miles (3.2 km) from the city center, which does not allow buildings to exceed a certain height without approval from the FAA.[35]
Downtown Orlando[edit]
- SunTrust Center, 1988, 441 ft (134 m), the tallest skyscraper in Greater Orlando.
- The Vue at Lake Eola, 2008, 426 ft (130 m)
- Orange County Courthouse, 1997, 416 ft (127 m).
- Bank of America Center, 1988, 409 ft (125 m)
- 55 West on the Esplanade, 2009, 377 ft (115 m)
- Solaire at the Plaza, 2006, 359 ft (109 m)
- Dynetech Center, 2009, 357 ft (109 m)
- Citi Tower, 2017, 293 ft (89 m)
- Citrus Center, 1971, 280 ft (85 m)
- The Waverly on Lake Eola, 2001, 280 ft (85)
- Premiere Trade Plaza Office Tower II 2006, 277 ft (84)
Outside Downtown Orlando[edit]
- Hyatt Regency Orlando, 2010, 428 ft (130 m)
- SeaWorld SkyTower, 400 ft (122 m)
- The Wheel at ICON Park Orlando, 2015, 400 ft (122 m)
- Orlando International Airport's ATC tower, 2002, 346 ft (105 m)
- StarFlyer Orlando on International Drive, 2018, 450 ft (137 m)
Climate[edit]
Orlando | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
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According to the Köppen climate classification Orlando has a humid subtropical climate like much of the deep southern United States. There are two basic seasons in Orlando, a hot and rainy season, lasting from May until late September (roughly coinciding with the Atlantic hurricane season), and a warm and dry season from October through April.[36] The area's warm and humid climate is caused primarily by its low elevation, its position relatively close to the Tropic of Cancer, and its location in the center of a peninsula. Many characteristics of its climate are a result of its proximity to the Gulf Stream, which flows around the peninsula of Florida.
During the height of Orlando's humid summer season, high temperatures are typically in the lower to mid 90s °F (32–36 °C), while low temperatures rarely fall below the mid 70s °F (23–26 °C). The average window for such temperatures is April 19 – October 11.[37] The area's humidity acts as a buffer, usually preventing actual temperatures from exceeding 100 °F (38 °C), but also pushing the heat index to over 110 °F (43 °C). The city's highest recorded temperature is 103 °F (39 °C), set on September 8, 1921. During these months, strong afternoon thunderstorms occur almost daily. These storms are caused by air masses from the Gulf of Mexico and the Atlantic Ocean colliding over Central Florida. They are highlighted by spectacular lightning and can also bring heavy rain (sometimes several inches per hour) and powerful winds as well as rare damaging hail.[38]
During the cooler season, humidity is much lower and temperatures are more moderate, and can fluctuate more readily. The monthly daily average temperature in January is 60.2 °F (15.7 °C). Temperatures dip below the freezing mark on an average of only 2.4 nights per annum,[37] and the lowest recorded temperature is 18 °F (−8 °C), set on December 28, 1894. Because the winter season is dry and freezing temperatures usually occur only after cold fronts (and their accompanying precipitation) have passed, snow is exceptionally rare. The only accumulation ever to occur in the city proper since record keeping began was in 1948, although there was some accumulation in surrounding areas in a snow event in January 1977. Flurries have also been observed in 1989, 2006,[39] and 2010.[40]
The average annual rainfall in Orlando is 50.6 inches (1,290 mm), a majority of which occurs in the period from June to September. The months of October through May are Orlando's dry season. During this period (especially in its later months), there is often a wildfire hazard. During some years, fires have been severe. In 1998, a strong El Niño caused an unusually wet January and February, followed by drought throughout the spring and early summer, causing a record wildfire season that created numerous air quality alerts in Orlando and severely impacted normal daily life, including the postponement of that year's Pepsi 400NASCAR race in nearby Daytona Beach.[41]
Orlando is a major population center and has a considerable hurricane risk, although it is not as high as in South Florida's urban corridor or other coastal regions. Since the city is located 42 miles (68 km) inland from the Atlantic and 77 miles (124 km) inland from the Gulf of Mexico,[a] hurricanes usually weaken before arriving. Storm surges are not a concern since the region is 100 feet (30 m) above sea level. Despite its location, the city does see strong hurricanes. During the notorious 2004 hurricane season, Orlando was hit by three hurricanes that caused significant damage, with Hurricane Charley the worst of these. The city also experienced widespread damage during Hurricane Donna in 1960.[citation needed]
Tornadoes are not usually connected with the strong thunderstorms of the humid summer. They are more common during the infrequent cold days of winter, as well as in passing hurricanes. The two worst major outbreaks in the area's history, a 1998 outbreak that killed 42 people and a 2007 outbreak that killed 21, both happened in February.
Climate data for Orlando (Orlando Int'l), 1981–2010 normals,[b] extremes 1892–present[c] | |||||||||||||
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Month | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Year |
Record high °F (°C) | 88 (31) | 90 (32) | 97 (36) | 99 (37) | 102 (39) | 101 (38) | 101 (38) | 101 (38) | 103 (39) | 98 (37) | 93 (34) | 95 (35) | 103 (39) |
Mean maximum °F (°C) | 83.1 (28.4) | 85.0 (29.4) | 87.8 (31.0) | 90.5 (32.5) | 94.3 (34.6) | 96.0 (35.6) | 96.1 (35.6) | 95.5 (35.3) | 94.0 (34.4) | 91.1 (32.8) | 86.6 (30.3) | 83.2 (28.4) | 97.2 (36.2) |
Average high °F (°C) | 71.2 (21.8) | 73.9 (23.3) | 78.0 (25.6) | 82.5 (28.1) | 88.1 (31.2) | 90.7 (32.6) | 91.8 (33.2) | 91.6 (33.1) | 89.5 (31.9) | 84.6 (29.2) | 78.4 (25.8) | 72.8 (22.7) | 82.8 (28.2) |
Daily mean °F (°C) | 60.2 (15.7) | 63.0 (17.2) | 66.9 (19.4) | 71.2 (21.8) | 77.3 (25.2) | 81.4 (27.4) | 82.7 (28.2) | 82.8 (28.2) | 81.1 (27.3) | 75.5 (24.2) | 68.5 (20.3) | 62.6 (17.0) | 72.8 (22.7) |
Average low °F (°C) | 49.2 (9.6) | 52.1 (11.2) | 55.8 (13.2) | 60.0 (15.6) | 66.4 (19.1) | 72.0 (22.2) | 73.6 (23.1) | 74.1 (23.4) | 72.7 (22.6) | 66.4 (19.1) | 58.6 (14.8) | 52.4 (11.3) | 62.8 (17.1) |
Mean minimum °F (°C) | 31.9 (−0.1) | 35.7 (2.1) | 41.1 (5.1) | 47.5 (8.6) | 58.1 (14.5) | 66.7 (19.3) | 69.8 (21.0) | 70.3 (21.3) | 67.2 (19.6) | 53.0 (11.7) | 44.2 (6.8) | 35.2 (1.8) | 29.4 (−1.4) |
Record low °F (°C) | 19 (−7) | 19 (−7) | 25 (−4) | 37 (3) | 47 (8) | 53 (12) | 64 (18) | 63 (17) | 50 (10) | 38 (3) | 28 (−2) | 18 (−8) | 18 (−8) |
Average rainfall inches (mm) | 2.35 (60) | 2.38 (60) | 3.77 (96) | 2.68 (68) | 3.45 (88) | 7.58 (193) | 7.27 (185) | 7.13 (181) | 6.06 (154) | 3.31 (84) | 2.17 (55) | 2.58 (66) | 50.73 (1,289) |
Average rainy days (≥ 0.01 in) | 6.6 | 6.8 | 7.4 | 6.2 | 7.5 | 15.6 | 16.3 | 16.6 | 13.2 | 8.0 | 6.3 | 6.6 | 117.1 |
Average relative humidity (%) | 73.1 | 71.0 | 70.3 | 67.2 | 70.5 | 76.4 | 77.9 | 79.4 | 79.1 | 74.9 | 74.8 | 74.5 | 74.1 |
Source: NOAA (relative humidity 1961–1990)[37][43][44] |
Demographics[edit]
Historical population | ||
---|---|---|
Year | Pop. | ±% |
1890 | 2,856 | — |
1895 | 2,993 | +4.8% |
1900 | 2,481 | −17.1% |
1905 | 3,205 | +29.2% |
1910 | 3,894 | +21.5% |
1915 | 6,448 | +65.6% |
1920 | 9,282 | +44.0% |
1925 | 22,255 | +139.8% |
1930 | 27,330 | +22.8% |
1935 | 30,481 | +11.5% |
1940 | 36,736 | +20.5% |
1945 | 50,105 | +36.4% |
1950 | 52,367 | +4.5% |
1960 | 88,135 | +68.3% |
1970 | 99,006 | +12.3% |
1980 | 128,251 | +29.5% |
1990 | 164,693 | +28.4% |
2000 | 185,951 | +12.9% |
2010 | 238,300 | +28.2% |
2018 | 285,713 | +19.9% |
Population 1890–2010[45][46] 2018 Estimate[47]Sources: 1895–1945,[48] |
Orlando Demographics | |||
---|---|---|---|
2010 Census | Orlando | Orange County | Florida |
Total population | 238,300 | 1,145,956 | 18,801,310 |
Population, percent change, 2000 to 2010 | +28.2% | +27.8% | +17.6% |
Population density | 2,327.3/sq mi | 1,268.5/sq mi | 350.6/sq mi |
White or Caucasian (including White Hispanic) | 57.6% | 63.6% | 75.0% |
(Non-Hispanic White or Caucasian) | 41.3% | 46.0% | 57.9% |
Hispanic or Latino (of any race) | 28.4% | 26.9% | 22.5% |
Black or African-American | 25.1% | 20.8% | 16.0% |
Asian | 3.8% | 4.9% | 2.4% |
Native American or Native Alaskan | 0.4% | 0.4% | 0.4% |
Pacific Islander or Native Hawaiian | 0.1% | 0.1% | 0.1% |
Two or more races (Multiracial) | 3.4% | 3.4% | 2.5% |
Other Race | 6.6% | 6.8% | 3.6% |
Map of racial distribution in Orlando, 2010 U.S. Census. Each dot is 25 people: White, Black, Asian, Hispanic or Other (yellow)
As of 2010, there were 121,254 households out of which 15.4% were vacant. As of 2000, 24.5% of households had children under the age of 18 living with them, 32.4% were married couples living together, 15.4% had a female householder with no husband present, and 47.6% were non-families. 35.0% of all households were made up of individuals and 8.5% had someone living alone who was 65 years of age or older. The average household size was 2.25 and the average family size was 2.97.
In 2014, the city's population was spread out with 12.0% under the age of 18, 5.7% from 18 to 24, 27.3% from 25 to 44, 18.6% from 45 to 64, and 36.3% who were 65 years of age or older. The median age was 33 years. For every 100 females, there were 95.3 males. For every 100 females age 18 and over, there were 91.3 males.[50]
Orlando has the largest population of Puerto Ricans in Florida and their cultural impact on Central Florida is similar to that of the large Cuban population in South Florida.[51] Orlando is home to the fastest growing Puerto Rican community in the country. Between 1980 and 2010,[52] Hispanic population share rose from 4.1 to 25.4%.[53] Orlando also has a large and growing Caribbean population, with a large West Indian community (particularly Bahamians, Cubans, Dominicans, Jamaicans, Virgin Islanders, Trinidadian and Tobagonian population) and an established Haitian community. Orlando has an active Jewish community.[54][55]
Orlando has a large LGBT population and is recognized as one of the most accepting and tolerant cities in the Southeast. As of 2015, around 4.1% of Orlando's population identify as LGBT,[56] making Orlando the city with the 20th-highest percentage of LGBT residents in the country.[57] The city is host to Gay Days every June (including at nearby Walt Disney World[58]), holds a huge Pride festival every October, and is home to Florida's first openly gay City Commissioner, Patty Sheehan.[59]
Languages[edit]
U.S. Census map
As of 2000, 75% of all residents speak English as their first language, while 16.60% speak Spanish, 1.9% speak Haitian Creole, 1.3% speak French, 0.99% speak Portuguese, and 0.5% of the population speak Arabic as their mother language. In total, 24% of the population 5 years and older speak a language other than English at home.[60]
According to the American Community Survey of 2006–2008, 69% of Orlando's residents over the age of five spoke only English at home. Spanish-speakers represented 19.2% of Orlando's population. Speakers of other Indo-European languages made up 9% of the city's population. Those who spoke an Asian language made up 1% of the population, and speakers of other languages made up the remaining 0.6% of the populace.[61]
Metropolitan statistical area[edit]
Orlando is the hub city of the Orlando-Kissimmee, Florida, Metropolitan Statistical Area, colloquially known as 'Greater Orlando' or 'Metro Orlando'. The area encompasses four counties (Orange, Osceola, Seminole and Lake), and is the 26th-largest metro area in the United States with a 2010 Census-estimated population of 2,134,411.[62]
In 2000, the population of Orlando's urban area was 1,157,431, making it the third-largest in Florida and the 35th-largest in the United States. As of 2009, the estimated urban area population of Orlando is 1,377,342.
When Combined Statistical Areas were instituted in 2000, Orlando was initially joined together with The Villages, Florida, Micropolitan Statistical Area, to form the Orlando-The Villages, Florida, Combined Statistical Area. In 2006, the metropolitan areas of Deltona (Volusia County) and Palm Coast (Flagler County) were added to create the Orlando-Deltona-Daytona Beach, Florida, Combined Statistical Area.[63] This new larger CSA has a total population (as of 2007) of 2,693,552,[64] and includes three of the 25 fastest-growing counties in the nation—Flagler ranks 1st; Osceola, 17th; and Lake, 23rd.[65]
Economy[edit]
The North/South Concourse of the Orange County Convention Center
Industry[edit]
Orlando is a major industrial and hi-tech center. The metro area has a $13.4 billion technology industry employing 53,000 people;[citation needed] and is a nationally recognized cluster of innovation in digital media, agricultural technology, aviation, aerospace, and software design. More than 150 international companies, representing approximately 20 countries, have facilities in Metro Orlando.
Orlando has the 7th-largest research park in the country, Central Florida Research Park, with over 1,025 acres (4.15 km2). It is home to over 120 companies, employs more than 8,500 people, and is the hub of the nation's military simulation and training programs. Near the end of each year, the Orange County Convention Center hosts the world's largest modeling and simulation conference: Interservice/Industry Training, Simulation and Education Conference (I/ITSEC). Metro Orlando is home to the simulation procurement commands for the U.S. Army, Navy, Air Force, Marines and Coast Guard.
Lockheed Martin has a large manufacturing facility for missile systems, aeronautical craft and related high tech research. Other notable engineering firms have offices or labs in Metro Orlando: KDF, General Dynamics, Harris, Mitsubishi Power Systems, Siemens, Veritas/Symantec, multiple USAF facilities, Naval Air Warfare Center Training Systems Division (NAWCTSD), Delta Connection Academy, Embry–Riddle Aeronautical University, GE, Air Force Agency for Modeling and Simulation (AFAMS), U.S. Army Program Executive Office for Simulation, Training, and Instrumentation (PEO STRI), United States Army Research, Development and Engineering CommandUnited States Army Simulation and Training Technology Center (STTC), AT&T, Boeing, CAE Systems Flight and Simulation Training, Hewlett-Packard, Institute for Simulation and Training, National Center for Simulation, Northrop Grumman, and Raytheon Systems. The Naval Training Center until a few years ago was one of the two places where nuclear engineers were trained for the US Navy. Now the land has been converted into the Baldwin Park development. Numerous office complexes for large corporations have popped up along the Interstate 4 corridor north of Orlando, especially in Maitland, Lake Mary and Heathrow.
Orlando is close enough to Patrick Air Force Base, Cape Canaveral Air Force Station, and Kennedy Space Center for residents to commute to work from the city's suburbs. It also allows easy access to Port Canaveral, a cruise ship terminal.
Orlando is the home base of Darden Restaurants, the parent company of Olive Garden and LongHorn Steakhouse, and the largest operator of restaurants in the world by revenue. In September 2009 it moved to a new headquarters and central distribution facility.[66]
Film, television, and entertainment[edit]
Another important sector is the film, television, and electronic gaming industries, aided by the presence of Universal Studios, Disney's Hollywood Studios, Full Sail University, UCF College of Arts and Humanities, the Florida Interactive Entertainment Academy, and other entertainment companies and schools. The U.S. modeling, simulation, and training (MS&T) industry is centered on the Orlando region as well, with a particularly strong presence in the Central Florida Research Park adjacent to University of Central Florida (UCF). Nearby Maitland is the home of Tiburon, a division of the video game company Electronic Arts. Tiburon Entertainment was acquired by EA in 1998 after years of partnership, particularly in the Madden NFL series and NCAA Football series of video games. Nearby Full Sail University, located in Winter Park, draws new-media students in the areas of video game design, film, show production, and computer animation, among others, its graduates spawning several start-ups in these fields in the Orlando area. The headquarters of Ripley Entertainment Inc. are also located in Orlando.
Healthcare[edit]
Orlando has two non-profit hospital systems: Orlando Health and Florida Hospital. Orlando Health's Orlando Regional Medical Center is home to Central Florida's only Level I trauma center, and Winnie Palmer Hospital for Women and Babies and Florida Hospital Orlando have the area's only Level III neonatal intensive care units. Orlando's medical leadership was further advanced with the completion of University of Central Florida's College of Medicine, a new VA Hospital and the new Nemours Children's Hospital, which is located in a new medical district in the Lake Nona area of the city.[67]
Housing and employment[edit]
Historically, the unemployment rate in Greater Orlando was low, which resulted in growth that led to urban sprawl in the surrounding area and, in combination with the United States housing bubble, to a large increase in home prices. Metro Orlando's unemployment rate in June 2010 was 11.1 percent, was 11.4 percent in April 2010, and was about 10 percent in about the same time of year in 2009.[68] As of August 2013, the area's jobless rate was 6.6 percent.[69] Housing prices in Greater Orlando went up 37.08% in one year, from a median of $182,300 in November 2004 to $249,900 in November 2005, and eventually peaked at $264,436 in July 2007. From there, with the economic meltdown, prices plummeted, with the median falling below $200,000 in September 2008, at one point falling at an annual rate of 39.27%. The median dipped below $100,000 in 2010 before stabilizing around $110,000 in 2011. As of April 2012, the median home price is $116,000.[70]
Tourism[edit]
Cinderella Castle at the Magic Kingdom, Walt Disney World Resort
One of the main driving forces in Orlando's economy is its tourism industry and the city is one of the leading tourism destinations in the world. Nicknamed the 'Theme Park Capital of the World', the Orlando area is home to Walt Disney World Resort, Universal Orlando Resort, Kennedy Space Center, SeaWorld Orlando, Legoland, and the Fun Spot America Theme Parks. A record 75 million visitors came to the Orlando region in 2018, making it the top tourist destination in the United States.[71]
The Orlando area features 7 of the 10 most visited theme parks in North America (5 of the top 10 in the world), as well as the 4 most visited water parks in the U.S.[72] The Walt Disney World resort is the area's largest attraction with its many facets such as the Magic Kingdom, Epcot, Disney's Hollywood Studios, Disney's Animal Kingdom, Typhoon Lagoon, Blizzard Beach, and Disney Springs. Universal Orlando, like Walt Disney World, is a multi-faceted resort comprising Universal Studios Florida, Islands of Adventure, Volcano Bay, and Universal CityWalk. SeaWorld Orlando is a large park that features numerous zoological displays and marine animals alongside an amusement park with roller coasters like Mako, Manta, and Kraken. The property also comprises more than one park, alongside Aquatica water park and Discovery Cove. Fun Spot Orlando and Kissimmee are more typical amusement parks with big thrills in a small space with roller coasters like White Lightning and Freedom Flyer in Orlando and Mine Blower and Rockstar Coaster in Kissimmee. Orlando is also home to I-Drive 360 on International Drive home to The Wheel at ICON Park Orlando, Madame Tussauds, and Sealife Aquarium. Orlando attractions also appeal to many locals who want to enjoy themselves close to home.
The convention industry is also critical to the region's economy. The Orange County Convention Center, expanded in 2004 to over two million square feet (200,000 m2) of exhibition space, is now the second-largest convention complex in terms of space in the United States, trailing only McCormick Place in Chicago. The city vies with Chicago and Las Vegas for hosting the most convention attendees in the United States.[73]
Golf[edit]
Numerous golf courses can be found in the city, with the most famous[citation needed] being Bay Hill Club and Lodge, home to the Arnold Palmer Invitational.
Culture[edit]
Entertainment and performing arts[edit]
The hip hop music, metal, rock music, reggaeton and Latino music scenes are all active within the city. Orlando is known as 'Hollywood East' because of numerous movie studios in the area. Major motion picture production was active in the city during the mid-to-late 1990s, but has slowed in the past decade. Probably the most famous film-making moment in the city's history occurred with the implosion of Orlando's previous City Hall for the movie Lethal Weapon 3. Orlando is now a large production center for television shows, direct-to-video productions, and commercial production.[74] In early 2011, filmmaker Marlon Campbell constructed A-Match Pictures and Angel Media Studios; a multimillion-dollar film and recording facility that has been added to the list of major studios in the city.[citation needed]
Until recently, Walt Disney Feature Animation operated a studio in Disney's Hollywood Studios at the Walt Disney World Resort. Feature Animation-Florida was primarily responsible for the films Mulan, Lilo & Stitch, and the early stages of Brother Bear and contributed on various other projects. Universal Studios Florida's Soundstage 21 is home to TNA Wrestling's flagship show TNA Impact!. Nickelodeon Studios, which through the 1990s produced hundreds of hours of GAK-filled game shows targeted at children,[citation needed] no longer operates out of Universal Studios Florida. The Florida Film Festival which takes place in venues throughout the area is one of the most respected regional film festivals in the country and attracts budding filmmakers from around the world. Orlando is very popular among independent filmmakers. Orlando's indie film scene has been active since Haxan Film's The Blair Witch Project (1999) and a few years later with Charlize Theron winning her Academy Award for Monster (2003). A Florida state film incentive has also helped increase the number of films being produced in Orlando and the rest of the state.
The Orlando Metropolitan Area is home to a substantial theater population. Several professional and semi-professional houses and many community theaters include the Central Florida Ballet, Orlando Ballet, Orlando Shakespeare Theater, Orlando Repertory Theatre, Mad Cow Theatre, and IceHouse Theatre in Mount Dora. Orlando Theatre Project, closed in 2009. Additionally, both University of Central Florida and Rollins College (Winter Park) are home to theater departments that attract an influx of young artists to the area.
The Bob Carr Performing Arts Centre had hosted national Broadway tours on a regular basis. This venue was built in 1926 and underwent a major renovation in 1974.[75] While waiting on the completion of Phase II construction of the Dr. Phillips Center for Performing Arts, the newly designated Bob Carr Theater will continue to host non-Broadway events.[76]
The Orlando International Fringe Theater Festival, which draws touring companies from around the world, is hosted in various venues over Orlando's Loch Haven Park every spring. At the festival, there are also readings and fully staged productions of new and unknown plays by local artists.[77] Also in the spring, there is The Harriett Lake Festival of New Plays, hosted by Orlando Shakespeare Theater.[78] Founded in 2002, the Orlando Cabaret Festival showcases local, national, and internationally renowned cabaret artist to Mad Cow Theatre in Downtown Orlando each spring.[79]
Local culture[edit]
A substantial amount of the teenage and young adult populations identify as being goth, emo, or punk.[80] Orlando experienced the Second Summer of Love between 1991 and 1992 that popularized the subculture surrounding electronic dance music in Florida.[81] The culture progressed as time went on, starting in 1995 from when alternative-rock band Matchbox Twenty, and pop bands NSync and Backstreet Boys originated. Over the years, the intensity of the music increased. In the late 1990s, Skrape, a metal band, was established, shortly followed by the screamo band From First to Last as well as the alternative metal band Fireflight. In the early 2000s, the heavy metal bands Trivium and Mindscar formed. In the later 2000s, more screamo bands, such as Blood on the Dance Floor (duo), Sleeping with Sirens, and Broadway (band) were established.[82] Major companies, such as Hot Topic and Vans have noticed and taken advantage of this. Hot Topic, an emo retailer, established 5 stores in Orlando. The Vans Warped Tour, a concert containing metalcore/screamo/punk bands, takes place in Orlando annually.[83][84]
Shopping malls[edit]
The Florida Mall
- The Florida Mall is the largest mall in Orlando and one of the largest single-story malls in the USA at over 1,849,000 sq ft (171,800 m2). There are over 250 stores, seven anchor department stores, and the Florida Mall Hotel & Conference Center Tower. It is located outside the city proper in unincorporated Orange County.
- The Mall at Millenia is a contemporary two-level upscale shopping mall, including the department stores of Bloomingdale's, Macy's, and Neiman Marcus. The mall covers an area of 1,118,000 ft2 (103,866 m2). IKEA Orlando opened adjacent to the mall on November 14, 2007.
- Orlando Fashion Square is located on East Colonial Drive, near Downtown Orlando. Seritage Growth Properties (NYSE: SRG) is planning a late-summer 2017 completion of a major renovation that will welcome new shops and restaurants to the East Colonial Drive area. In 2017, Sears closed their location at Orlando Fashion Square Mall.
- Orlando International Premium Outlets is an outdoor outlet mall with over 180 stores, including anchor stores like Neiman Marcus and Victoria's Secret.
In popular culture[edit]
The films Ernest Saves Christmas, Larry the Cable Guy: Health Inspector, Never Back Down, and The Florida Project take place in and were filmed entirely in Orlando. The novel Paper Towns takes place in the city, but the film adaptation was shot in North Carolina. Establishing shots were filmed around Orlando; notably in downtown and along Orange Blossom Trail. Geostorm has a scene where Orlando is destroyed by a lightning storm. However, those scenes were filmed in New Orleans. Parenthood was filmed entirely in Orlando, but takes place in St. Louis. D.A.R.Y.L. was partially filmed in Orlando; notably the climactic chase scene takes place in downtown Orlando along State Road 408 (East/West Expressway).[citation needed] Scenes were also filmed for Transformers: Dark of the Moon at the Orlando International Airport in early October 2010.[85] Orlando is also the city very prominently featured in the ABC sitcom Fresh Off the Boat.
Orlando is home to numerous recording studios and producers, and as a result, contributed heavily to the Boy Band craze of the mid-1990s. The groups Backstreet Boys, NSync, and O-Town all started in Orlando before becoming nationwide successes. The alternative groups Matchbox Twenty, Seven Mary Three, and Alter Bridge are from Orlando, as is the Christian hip-hop act Group 1 Crew. Orlando also has a prominent metal scene, spawning bands such as Death and Trivium.
Sports[edit]
The Amway Center
Club | Sport | League | Venue | Average attendance | Founded | Titles |
---|---|---|---|---|---|---|
Florida Fire Frogs | Baseball | FSL | Osceola County Stadium | 1,308 | 2017 | 0 |
Orlando Anarchy | Football | WFA | Trinity Preparatory School | -- | 2010 | 1 |
Orlando Apollos | Football | AAF | Spectrum Stadium | -- | 2018 | 1 |
Orlando City SC | Soccer | MLS | Orlando City Stadium | 32,847 | 2015 | 0 |
Orlando Magic | Basketball | NBA | Amway Center | 16,785 | 1989 | 0 |
Orlando Predators | Indoor football | NAL | Amway Center | -- | 2019 | 0 |
Orlando Pride | Soccer | NWSL | Orlando City Stadium | 4,837 | 2016 | 0 |
Orlando Solar Bears[86] | Ice hockey | ECHL | Amway Center | 6,209 | 2012 | 0 |
Orlando is the home city of two major league professional sports teams: the Orlando Magic of the National Basketball Association (NBA), and Orlando City SC of Major League Soccer (MLS).
Orlando has five minor league professional teams: the Florida Fire Frogs of the Florida State League, the Orlando Solar BearsECHLice hockey team, the Orlando Apollos of the Alliance of American Football (AAF),[87] the Orlando Predators of the National Arena League (NAL), and the Orlando Anarchy of the Women's Football Alliance.
The original Orlando Solar Bears were part of the International Hockey League winning the last Turner Cup championship in 2001, before the league folded. From 1991 to 2016, the city was also home to the Orlando Predators of the Arena Football League. Orlando was home to the Orlando Renegades of the United States Football League in 1985. The team folded along with the league in 1986.[88]
In 2016, the Orlando Pride began to play in the National Women's Soccer League. Starting in 2017, they will be sharing Orlando City Stadium with Orlando City.
Orlando's sports teams have collectively won two Arena Bowls (1998, 2000), two titles in ice hockey, three titles in minor league baseball, and two titles in soccer.
The city has hosted the NBA All-Star Game twice: in 1992 at the old Orlando Arena, and in 2012 at the current Amway Center. Orlando also hosted the 2015 ECHL All-Star Game at Amway Center.
Orlando also hosts the University of Central Florida (UCF) Knights college athletics teams, which compete in Division I of the National Collegiate Athletic Association (NCAA) as a member of the American Athletic Conference (The American).
Camping World Stadium (the former Citrus Bowl stadium) hosts three annual college football bowl games: the Citrus Bowl, the Russell Athletic Bowl, and the Cure Bowl. It also hosted the 1998 Major League Soccer All-Star Game. Orlando is the host city for the annual Florida Classic, one of the largest FCS football classics in the nation. It also began hosting the National Football League's Pro Bowl, as well as a series of FBS kickoff games called the Orlando Kickoff, in 2016.
Orlando is home to many notable athletes former and present, including baseball players Carlos Peña, Frank Viola, Ken Griffey, Jr. and Barry Larkin; basketball players Shaquille O'Neal and Tracy Mcgrady; soccer players Alex Morgan, Marta, Nani and Kaká; and many golfers, including Tiger Woods, Mark O'Meara and Arnold Palmer.[citation needed]
The annual Community Effort Orlando (CEO) is the second-biggest fighting game tournament of the country. Having grown since its introduction in 2010, the event got over 4,000 attendees from more than 25 different countries in 2016.[89][90]
Government[edit]
Orlando | |
---|---|
Crime rates* (2014) | |
Violent crimes | |
Homicide | 15 |
Robbery | 620 |
Aggravated assault | 1,538 |
Total violent crime | 2,340 |
Property crimes | |
Burglary | 3,342 |
Larceny-theft | 12,182 |
Motor vehicle theft | 991 |
Arson | 55 |
Total property crime | 16,515 |
Notes *Number of reported crimes per 100,000 population. Source: 2014 FBI UCR Data |
Municipal government[edit]
Orlando is governed via the mayor-council system the mayor is a strong-mayor[91]. The mayor is elected in a citywide vote. The six members of the city council are each elected from districts.
Mayor: Buddy Dyer (D)
City Council:
Current composition of Orlando City Council
District | Name | Party (officially nonpartisan) |
---|---|---|
1 | Jim Gray | Republican |
2 | Tony Ortiz | Republican |
3 | Robert Stuart | Democratic |
4 | Patty Sheehan | Democratic |
5 | Regina Hill | Democratic |
6 | Samuel Ings | Democratic |
Police brutality lawsuit settlements[edit]
In April, 2015 it was reported that 56 year old June Walker Scott had filed a $4.5 million federal lawsuit against the City of Orlando and certain officers. According to the suit, the city has paid $3.3 million since 2012 to people who have accused officers of excessive force.[92]
Education[edit]
Public primary and secondary education is handled by Orange County Public Schools. Some of the private schools include Saint James Cathedral School (founded 1928), Orlando Lutheran Academy, Forest Lake Academy, The First Academy, Ibn Seena Academy, Trinity Preparatory School, Lake Highland Preparatory School, Bishop Moore High School and Orlando Christian Prep.
Area institutions of higher education[edit]
The University of Central Florida Library
Full Sail University
State universities[edit]
State colleges[edit]
- Seminole State College of Florida (Sanford, Oviedo, & Altamonte Springs)
Private universities, colleges, and others[edit]
- Adventist University of Health Sciences, Main Campus
- Anthem College, Orlando Campus
- Asbury Theological Seminary, Orlando Campus
- Belhaven University, Orlando Campus
- Columbia College, Orlando Campus
- Connecticut School of Broadcasting, Orlando Campus
- DeVry University, Orlando campus
- Dwayne O. Andreas School of Law, Barry University
- Everest University, Orlando campus
- Florida Institute of Technology, Orlando campus
- Full Sail University (in Winter Park)
- Herzing College (in Winter Park)
- ITT Technical Institute, Lake Mary Campus
- Keiser University, Orlando Campus
- Le Cordon Bleu College of Culinary Arts, Orlando Campus
- McBurney College (Orlando Campus)
- Nova Southeastern University, Orlando campus
- Palm Beach Atlantic University, Orlando Campus
- Polytechnic University of Puerto Rico, Orlando Campus
- Reformed Theological Seminary, Orlando campus
- Remington College of Nursing (in Lake Mary)
- Rollins College (in Winter Park)
- Strayer University, Orlando campus
- University of FloridaCollege of Pharmacy (in Apopka)
Supplementary schools[edit]
The Orlando Hoshuko, a weekend supplementary school for Japanese children, is held at the Lake Highland Preparatory School in Orlando.[93]
Media[edit]
Television[edit]
Orlando is the center of the 19th-largest media market in the United States according to Nielsen Media Research as of the 2010–11 TV season.[94] Three major network affiliates operate in the city: WKMG-TV 6 (CBS), WFTV 9 (ABC) and FoxO&OWOFL 35. WFTV and WOFL operate additional stations in Orlando, with WFTV operating independent station WRDQ 27 and WOFL operating MyNetworkTVO&OWRBW 65. The market's NBC affiliate, WESH 2, is licensed to Daytona Beach and also owns and operates CW affiliate WKCF 18, licensed to Clermont; both stations operate out of studios based in nearby Eatonville.
The city is also served by three public television stations: WUCF-TV 24, the market's PBS member station operated by the University of Central Florida, and two independent stations: Daytona State College's WDSC-TV 15 in New Smyrna Beach and Eastern Florida State College's WEFS 68 in Cocoa.
Four Spanish-language channels are licensed in Orlando, including UniMás O&O WOTF-DT 43 and Telemundo affiliate WTMO-CD 31. Univision affiliate WVEN-TV 26, which operates WOTF-DT under a LMA, is based in Daytona Beach. Several English-language stations also operate Spanish-language subchannels.
The city's cable system is run by Bright House Networks, which merged with Charter in May 2016, and is now called Spectrum. Spectrum operates News 13, a cable-exclusive regional 24/7 news channel which covers Central Florida news, including that of Orlando.
Orlando is also home to NBC Sports' Golf Channel cable television network. Facilities, including studios and administration, are located at 7580 Golf Channel Drive, just blocks from the I-Drive tourism corridor.
Radio[edit]
25 AM and 28 FM stations transmit to the Orlando area. Some of the country's biggest radio station owners have major presences in Orlando, including iHeartMedia, Cox Communications, and CBS Radio. One of the country's notable internet radio stations, D100 Radio, was founded in Orlando.
Newspapers[edit]
Orlando's primary newspaper, the Orlando Sentinel, is the second-largest newspaper in Florida by circulation. The Sentinel's Spanish language edition, El Sentinel, is the largest Spanish language newspaper in Florida.[95]
The city is also served by the following newspapers:
Transport[edit]
Orlando uses the Lynx bus system as well as a downtown bus service called Lymmo. Orlando and other neighboring communities are also serviced by SunRail, a local commuter rail line that began service in 2014.
Airports[edit]
Orlando International Airport
- The Orlando International Airport (MCO) is Orlando's primary airport and the busiest airport in the state of Florida. The airport serves as a hub and a focus hub city for Frontier Airlines, JetBlue Airways and Southwest Airlines. The airport serves as a major international gateway for the mid-Florida region with major foreign carriers including Aer Lingus, Aeroméxico, Air Canada, British Airways, Lufthansa, Emirates Airlines, Norwegian Air Shuttle, TAM and Virgin Atlantic.
- The Orlando Sanford International Airport (SFB) in nearby suburb of Sanford, Florida serves as a secondary airport for the region and is a focus city airport for Allegiant Air.
- The Orlando Executive Airport (ORL) near Downtown Orlando serves primarily executive jets, flight training schools, and general small-aircraft aviation.
Roads[edit]
Orlando, like other major cities, experiences gridlock and traffic jams daily, especially when commuting from the northern suburbs in Seminole County south to downtown and from the eastern suburbs of Orange County to Downtown. Heavy traffic is also common in the tourist district south of downtown. Rush hours (peak traffic hours) are usually weekday mornings (after 7 am) and afternoons (after 4 pm). There are various traffic advisory resources available for commuters including downloading the Tele-Traffic App (available for iPhone and Android), dialing 5-1-1 (a free automated traffic advisory system provided by the Florida Department of Transportation, available by dialing 511), visiting the Florida 511 Web site, listening to traffic reports on major radio stations, and reading electronic traffic advisory displays (also called Variable-message signs, information is also provided by FDOT) on the major highways and roadways.
Major highways[edit]
I-4 eastbound approaching Downtown Orlando
- Interstate 4 is Orlando's primary interstate highway. Orlando is the second-largest city served by one interstate, surpassed only by Austin, Texas, and is the largest metropolitan area in the US serviced by a single interstate. The interstate begins in Tampa, Florida, and travels northeast across the midsection of the state directly through Orlando, ending in Daytona Beach. As a key connector to Orlando's suburbs, downtown, area attractions, and both coasts, I-4 commonly experiences heavy traffic and congestion. I-4 is also known as State Road 400.
- East-West Expressway (Toll 408) is a major east–west highway managed by the Central Florida Expressway Authority. The highway intersects with I-4 in Downtown Orlando, providing a key artery for residents commuting from eastern and western suburbs including the University of Central Florida and Waterford Lakes area. The highway also intersects with the Central Florida Greeneway (Toll 417) and Florida's Turnpike. By late 2006, the I-4/408 interchange had almost completed undergoing a major overhaul that creates multiple fly-over bridges and connectors to ease heavy traffic. The agency recently[when?] finished construction of lane expansions, new toll plazas, and sound barriers along the roadway, though much work remains to be done.
- Beachline Expressway (Toll 528) provides key access to the Orlando International Airport and serves as a gateway to the Atlantic coast, specifically Cocoa Beach and Cape Canaveral.
- Central Florida Greenway (Toll 417) is a key highway for East Orlando, the highway is also managed by the Central Florida Expressway Authority and serves as Orlando's eastern beltway. The highway intersects with the East-West Expressway (Toll 408), the Beachline Expressway (Toll 528), and begins and ends on Interstate 4.
- Daniel Webster Western Beltway (Toll 429) serves as Orlando's western beltway. It is managed jointly by the Florida Turnpike and the Central Florida Expressway Authority. The highway serves as a 'back entrance' to Walt Disney World from Orlando's northwestern suburbs including Apopka via Florida's Turnpike.
- John Land Apopka Expressway (Toll 414) A new east to west tollway serving northern Orlando. Phase I opened on February 14, 2009 and extends from US 441 to State Road 429. Phase II will link SR 429 to US 441 several miles west of the current SR 429 intersection.
- Florida's Turnpike (Toll 91) is a major highway that connects northern Florida with Orlando and terminates in Miami.
Rail[edit]
The Orlando area is served by one through railroad. The line, now known as the Central Florida Rail Corridor (CFRC), was previously known as the 'A' line (formerly the Atlantic Coast Line Railroad's main line). The line was purchased from CSX Transportation by the State of Florida in 2013 and is now used by SunRail, the Central Florida commuter rail system. Some freight spurs still exist off of the line, which are operated by the Florida Central Railroad. Amtrak passenger service runs along CFRC. See also a map of these railroads.
Platform-side, Orlando Amtrak Station
Amtrak intercity passenger rail service operates from the Orlando Amtrak Station south of downtown. The Mission Revival-style station has been in continuous use since 1927,[96] first for the Atlantic Coast Line, then the Seaboard Coast Line Railroad (signage for which is still displayed over the station's main entrance). Amtrak's Silver Meteor and Silver Star service Orlando four times daily, twice bound for points north to New York City and twice bound for points south to Miami. Orlando also serves as a transfer hub for Amtrak Thruway Motorcoach bus service. Orlando Station has the highest Amtrak ridership in the state, with the exception of the Auto Train depot located in nearby Sanford.[97]
Historically, Orlando's other major railroad stations have included:
- Atlantic Coast Line Railroad Orlando station (now Church Street Station, a commercial development)
- Seaboard Air Line Railroad Orlando station (Central Avenue Station; 1898–1955.)
Commuter rail[edit]
A southbound SunRail train leaving Winter Park Station
In 2005, federal and state funding was granted for the establishment of SunRail, a local commuter rail service, to operate on the former CSX 'A' line tracks between DeLand and Poinciana, passing through the downtown area and surrounding urban neighborhoods along the way. The service is expected to substantially reduce traffic congestion along the I-4 corridor, especially between Downtown Orlando and the suburban communities in Seminole and Volusia Counties. Federal and state funds covered approximately 80% of the estimated $400 million cost for track modifications and construction of stations along the route. The counties involved approved local matching funds in 2007 and the line was originally projected to begin operations in 2011.[98] However, the project was ultimately voted down by Florida State Senate in 2008 and again in 2009 due to an amendment that would have approved a $200 million insurance policy for the system. Although there had been growing concern the system would be scrapped, a deadline extension combined with a new insurance arrangement with CSX brought new hope that SunRail will be completed after all.[99] In a special session in December 2009, the Florida Legislature approved commuter rail for Florida, which also enabled high-speed rail federal funding. SunRail began passenger service on May 1, 2014. Phase I of the rail system runs from DeBary to Sand Lake Road in South Orlando. Phase II, which isn't expected to be completed until 2018, will connect from DeBary and continue north to DeLand, as well as extend from Sand Lake Road in Orlando south to Poinciana. Attempts to establish a smaller light rail service for the Orlando area were also considered at one time,[when?] but were also met with much resistance.
High-speed rail[edit]
On January 28, 2010, President Barack Obama said that Florida would be receiving $1.25 billion to start the construction of a statewide high-speed rail system with Orlando as its central hub. The first stage would have connected Orlando and Tampa, Florida and was expected to be completed by 2014. The second stage was to connect Orlando and Miami, Florida.[100] The project was canceled by Gov. Rick Scott in 2011, and on March 4, 2011, the Florida Supreme Court unanimously turned down the request of two state senators to force Scott to accept federal funding for the project.
A privately funded initiative known as All Aboard Florida, which would provide high-speed rail service from Miami to Orlando, was announced in March 2012.[101] Now known as Virgin Trains USA, the train currently runs from Fort Lauderdale to West Palm Beach with service to Virgin MiamiCentral expected to start in early May 2018. The Orlando extension will include 40 miles (64 km) of new railway track and terminate at the new Orlando International Airport Intermodal Terminal.[102] Service to Orlando is slated to be launched in 2020.[103]
Bus[edit]
Lynx bus on the Route 102 line in Orlando
Lynx provides local transit service covering a five-county area: Orange, Seminole, Osceola, Polk, and Volusia.[104][105]
Greyhound Lines offers intercity bus service from Orlando to multiple locations across the country. The Orlando Greyhound Station is located west of Downtown Orlando.
Taxi[edit]
Orlando is served by a collection of independently owned taxi companies. In downtown Orlando, taxis can be hailed on a regular basis. Taxis are also available in and around the Amway Center, Orlando Convention Center, and all major attractions/theme parks. Orlando also has service from car sharing companies like Uber and Lyft, which offers service at all airports.
Airport shuttles[edit]
Transportation between the Orlando International Airport and various locations in and around Orlando are provided by airport shuttle services. Several shuttles operate 24 hours a day, 7 days a week.
Notable people[edit]
Sister cities[edit]
Orlando has nine international sister cities as listed by the City of Orlando Office of International Affairs.[106]
- Valladolid, Valladolid, Castile and León, Spain
- Monterrey, Nuevo León, Mexico
- Marne-la-Vallée, Île-de-France, France
- Curitiba, Paraná, Brazil
- Urayasu, Chiba, Japan
- Reykjanesbær, Iceland
- Tainan, Taiwan
- Guilin, Guangxi, People's Republic of China
- Orenburg, Russia
Foreign consulates[edit]
Given Orlando's status as a busy international tourist destination and growing industrial and commercial base, there are several foreign consulates and honorary consulates in Orlando including Argentina, Colombia, Czech Republic, Haiti, Mexico, Switzerland, the Netherlands, and the Ivory Coast. As a result, Orlando now has the second-highest number of foreign consulates in Florida next to Miami.[107] The British Government operated a Consulate from 1994 to 2014 when all services transferred to the British Consulate General in Miami.[108]
See also[edit]
Notes[edit]
- ^Distance measured from Orlando City Hall to nearest Atlantic coastline, near Oak Hill, Brevard County, and nearest Gulf coastline, near, Pine Island, Hernando County, using Google Earth's Ruler tool.
- ^Mean monthly maxima and minima (i.e. the highest and lowest temperature readings during an entire month or year) calculated based on data at said location from 1981 to 2010.
- ^Orlando Int'l became the official station of record for Orlando in February 1974.[42]
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Collins could not be aware of it at the time, but those Saturday nights – eventually known as 'Aahz'-- would kick-start an underground culture and spawn countless DJ careers. Orlando would never be the same..By 1991–1992, Orlando experienced its own 'summer of love' through the culture that sprang up around the weekend acid-house nights at the Beacham Theatre presided over by Collins and Dave Cannalte, and nurtured by Beacham promoter StaceBass..only New York, San Francisco and L.A. had similar scenes, and they were characterized by warehouse parties. Orlando had a headquarters in the heart of its downtown district..From then on the crowds would refer to the Beacham as 'Aahz' no matter what the owners called it.
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|title=
(help) - ^Stutzman, Rene (April 6, 2015). 'Woman files $4.5M excessive-force suit against Orlando police'. Orlando Sentinel. Retrieved April 24, 2019.
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Bibliography[edit]
External links[edit]
- Orlando, Florida at Curlie
Retrieved from 'https://en.wikipedia.org/w/index.php?title=Orlando,_Florida&oldid=911796179'
Electronic Filing (E-File)
Top of PageYes, all current year Oklahoma individual income tax returns can now be filed electronically.
Click here to see which software has been approved to support the filing of resident, nonresident and part-year resident returns. - Generally, once you have e-filed your income tax return you do not need to mail anything to the Oklahoma Tax Commission. The program used to prepare your return will prompt you to print a signature document to sign and keep with copies of your tax return, W2s and other important tax documents.
- However, there are some situations when the Oklahoma Tax Commission will need additional documents to complete the processing of your return. This usually happens if you have claimed certain credits or are claiming credit for taxes paid to another state. The program used to prepare your taxes will prompt you to print out the appropriate transmittal form 511EF and provide you with additional information.
- Should you owe taxes and are not paying electronically, then you will need to mail your payment to the Oklahoma Tax Commission along with the payment voucher form 511V.
Generally you will receive electronic notification from the tax provider you used to file your returns once the OTC accepts your return. Be sure to review your specific provider’s information regarding notification policies on electronic filing of income tax returns.
Visit our e-File informational page and follow the links to electronically prepare and file your return.
Here are the top eight reasons why last year more than one million Oklahomans filed their tax returns electronically:
- It’s easy. You can usually file a state tax return at the same time you electronically file your federal tax return.
- It’s accurate. Errors are reduced because e-file checks for math errors and necessary information. This not only increases the accuracy of your return, but it also reduces the need for correspondence with the Oklahoma Tax Commission to clarify errors or omissions.
- No more second-guessing yourself. When you file electronically, the computer software or online program guides you through the process step-by-step.
- You’ll get your refund faster. When you use e-file, your state refund is returned to you in less than two weeks, and often times in days if you choose direct deposit.
- There are more payment options. With e-file, you can file your return early, but wait to pay any balance due by the April deadline. You can also pay electronically using a credit card or electronic funds withdrawal from a bank account.
- It’s fast. You don’t have to make a trip to the post office. In fact, you won’t even need to walk to the mailbox to send your return. Just click Send.
- You’ll know the Oklahoma Tax Commission received your return. After you transmit your State return, wait a few days then return to the software’s website to verify your returns have been filed. There is no more guessing if your return has been received.
- You’ll have peace of mind. After clicking send …kick back and relax – you’re done! Once you verify that your return has been accepted there is nothing else you have to do.
- If you have a balance due on your State return, the program you are using will prompt you to print out the transmittal form 511-V. Use this form if you choose to remit a paper check in lieu of electronic payment to the Oklahoma Tax Commission. Do not include a copy of your return with your payment.
- You can also log on to the Oklahoma Tax Commission website at www.tax.ok.gov to explore other payment options.
- If you cannot pay all of your tax at once, please make sure you go ahead and file the return. Filing your return on time, even if you cannot pay the tax, may reduce certain penalties and interest. If you cannot pay all of your tax liability at once, you can contact the OTC for other payment options such as payout plans.
- No, one great thing about filing electronically is the process is easy to use and has a low risk of error.
- If you’ve never filed your tax return electronically, why not try? Join the hundreds of thousands of taxpayers who are saving time and money to file their tax returns without the many headaches often associated with filing a paper return.
Oklahoma Tax Refund Debit Card
Top of Page By calling 1-888-929-2460 and providing some basic information and the last four digits of your Social Security Number (SSN). You will designate your own PIN number and can begin using your card at that time.
State law requires disbursements from the State Treasury to be in electronic form. Direct Deposit information was not provided, or was incorrect, on the original filed return so a debit card was issued. The debit card provides another electronic alternative to direct deposit into your checking or savings account. The debit card also provides taxpayers who do not have a bank account with a refund payment option.
Yes! You can provide direct deposit information on your original filed Oklahoma tax return and deposit your refund in your checking or savings account.
You can use the card anywhere MasterCard is accepted: at the gas station, grocery store, department store, online and many more. You can also take the card and PIN to any bank or credit union that accepts MasterCard and ask the teller for the full amount of the card balance in cash and then deposit it into your checking or savings account. You can also withdraw funds from the card free of charge from any MoneyPass or Comerica Bank ATM location in Oklahoma.
Two important items – You will need to have your activated refund debit card and know the current balance on your card. Visit any MasterCard accepting bank or credit union teller and request a “cash advance” for the available amount of your debit card. Most banks require some form of ID to prove you are the owner of the card. Some banks also enter your zip code as a verification to access the funds. In these instances give the teller the zip code used on your income tax return. Some people have more than one address such as a PO box and physical address. If you don’t give the teller the zip code from your return the transaction may decline. Please remember that card must be activated prior to taking it to the bank to withdraw the funds.
Call 1-888-929-2460, provide your security information for validation and select the PIN option. It will then allow you to select a new PIN.
The debit card can’t be used by anyone until activated by you. It also can’t be used as a debit card without the PIN number. The debit card provides more security than a check sent to your mailbox and it allows for the privacy of your refund amount.
You can get cash back at any merchant that offers that option. If you want cash back you must select the debit button and use your PIN. For example, if your refund is $400.00 and the cost of your merchandise is $300.00 you can get the remaining balance of $100.00 in cash or leave the balance on the card to use at another time.
Yes. You can go online to www.goprogram.com to transfer the card balance to your checking or savings account. It saves a trip to your bank or credit union.
Yes. Each spouse will receive a debit card which can be activated by them with full and equal access to the refund amount.
Yes. A fee of $2.00 per month will be deducted from the refund amount after 365 days of inactivity.
Yes. You can call 1-888-929-2460, provide your information and get a free replacement card.
Yes. There will be ATM limitations on how much cash can be dispensed in a single transaction. It will likely take multiple transactions to withdraw all of the funds in this example. Some ATM fees may apply unless you use a MoneyPass or Comerica Bank ATM location in Oklahoma.
Yes. You can check your card balance anytime, free of charge, by going to www.goprogram.com.
You can call 1-888-929-2460 to get the balance. The first two phone balance inquiries per month are free. Subsequent phone inquiries are 25 cents per call.
You should properly dispose of it. It has no remaining value.
No. You will not be able to mail the debit card back to request a replacement refund check or credit. If a debit card is returned to the Oklahoma Tax Commission the card will be destroyed to protect the balance on the account. A replacement card will be issued.
The card will decline if the cost of the merchandise is more than the balance of the card. For example, if the refund card has a balance of $300.00 and the merchandise totals $400.00 the card will automatically decline. However, to avoid the decline you must tell the checkout cashier the amount you want applied to the card. In this case, if you want the entire card balance of $300.00 applied, they will enter that amount into their system. The cashier will then allow you to pay the additional amount owed totaling $100.00 by other means. In this example the card will now have a zero balance and can be properly discarded at that point.
If you filed a joint return with the decedent you may access the full amount of the refund by using the debit card imprinted with your name.
If you receive a debit card for a deceased taxpayer and did not file a joint return with them contact the debit card provider at 1-888-929-2460. After you activate the card with a PIN number you will hear a set of options. Select option 6 to dispute a balance. Once you are in option 6, select option 3 “dispute a balance”. This will transfer you to a service representative. Inform the representative you have received a debit card for a deceased taxpayer and would like to open a service ticket. You will be sent instructions on how to obtain the refund.
In order to process the request for disbursement of funds from the deceased taxpayer the debit card provider will require a certified Death Certificate of the card account holder and 1 document from the list below will be required:
- Letters of Probate
- Identification of the Estate Executor/Administrator
- Letters of Administration
- Letters Testamentary
- Small Estate Affidavit
Form 569 Transfer/Allocation of Tax Credit
Top of Page This is a standalone form used to report an income tax credit authorized under Title 68 of the Oklahoma Statutes that has been transferred or allocated on or after July 1, 2011.
Any entity that transfers or allocates an Oklahoma income tax credit on or after July 1, 2011 is required to file this form.
Form 569 must be filed on or before the 20th day of the second month after the tax year in which the transfer or allocation of a credit occurs.
To quickly file Form 569, use the online electronic version of Form 569. You may download Form 569 from the Oklahoma Tax Commission website.
The tax credit may be disallowed for each entity that claims it on its income tax return.
Yes, you can amend Form 569 on both the paper and electronic versions. Simply check the box that says “Amended Report” at the top.
You may view a list of the allocable and transferable credits on page 4 or 5 of Form 569 on the Oklahoma Tax Commission website.
Allocation - The apportionment of tax credits by means of a pass through entity’s structure.
Transfer - The conveyance from one person to another.
Pass-through Entity - A 'pass-through entity', also known as a 'flow-through entity' is an organization which regularly distributes a portion of its income to its investors. The way it is set up, usually only the investors are taxed on this income, not the entity itself. An S Corporation, a limited partnership and a limited liability company are examples of a pass-through entity.
Shareholder - An individual, group, or organization that owns one or more shares in a company and in whose name the share certificate is issued
Partner - A partnership is a relationship between two or more persons who join together to carry on a trade or business. There are two types of business partnership structures: A General Partnership is an agreement with one or more individuals to jointly own or share profits of a business. There are no limits to the number or type of partners (types of partners include individuals, other partnerships, or corporations). A Limited Partnership consists of one or more general partners (those who are generally liable for the business) and one or more limited partners. A limited partner is one who has limited liability in the business. This structure must file organizing documents with the Oklahoma Secretary of State.
Members - A shareholder of an S-Corporation A partner in a general partnership A partner in a limited partnership A partner in a limited liability partnership A member of a limited liability company
Transfer - The conveyance from one person to another.
Pass-through Entity - A 'pass-through entity', also known as a 'flow-through entity' is an organization which regularly distributes a portion of its income to its investors. The way it is set up, usually only the investors are taxed on this income, not the entity itself. An S Corporation, a limited partnership and a limited liability company are examples of a pass-through entity.
Shareholder - An individual, group, or organization that owns one or more shares in a company and in whose name the share certificate is issued
Partner - A partnership is a relationship between two or more persons who join together to carry on a trade or business. There are two types of business partnership structures: A General Partnership is an agreement with one or more individuals to jointly own or share profits of a business. There are no limits to the number or type of partners (types of partners include individuals, other partnerships, or corporations). A Limited Partnership consists of one or more general partners (those who are generally liable for the business) and one or more limited partners. A limited partner is one who has limited liability in the business. This structure must file organizing documents with the Oklahoma Secretary of State.
Members - A shareholder of an S-Corporation A partner in a general partnership A partner in a limited partnership A partner in a limited liability partnership A member of a limited liability company
No, the Credit for Refund of Property Taxes (538-H) and Sales Tax Refund (538-S) may not be transferred or allocated.
Certain credits have carryover provisions. Please consult the instructions on the 511CR to determine the number of years unused credits may be carried over.
If a tax credit is transferred on or after July 1, 2011, Form 572 is due thirty days after the credit is transferred. Form 569 is due the twentieth day of the second month following the close of the tax year in which the transfer of the credit occurred.
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Form 569 must be filed for any credit transferred or allocated on or after July 1, 2011, regardless of when the credit was established.
The transferor of the credit can provide this information to you.
Yes, file Form 569 to report any tax credit, authorized to be claimed under Title 68 of the Oklahoma Statutes that has been transferred or allocated on or after July 1, 2011.
If the transferor fails to file Form 569, the tax credit may be disallowed. The transferee may not file the return on behalf of the transferor.
A supplemental schedule is not necessary when using electronic Form 569. If a supplemental schedule is necessary, one should be created using the same format as the applicable Part 3 or Part 4.
Business - Filing Questions
Top of Page Online filing, through OkTAP, is available for most business taxes. It is the quickest and most efficient method. Forms can be downloaded from our business tax forms list, requested by calling Taxpayer Assistance at (405) 521-3160 or by picking them up at one of our offices.
If you find yourself owing taxes on an account and are unable to send the funds with the return, options are available to resolve the payment on these accounts. Please file the report by the due date. You will be billed for the tax balance due plus penalty and interest, this bill explains payment options. If you resolve your account within this billing process, no other contact with the Commission is necessary. If you cannot pay your account in full through the billing process, please contact the Compliance Division of the Oklahoma Tax Commission to set up a suitable payment arrangement.
An amended return should be filed for each reporting period in which errors occurred or amounts require update. Taxpayers who used the OkTAP online filing system may amend their reports online. Taxpayers who filed a paper report should file the amended report in the same manner. Please indicate on the top of the report “AMENDED”. Blank business tax forms can be downloaded to assist you.
If a due date falls on Saturday, Sunday or on an observed State holiday, the report is due on the next business day. The OkTAP online filing system will automatically display the correct due date.
A report is considered to have been filed with and received by the Commission on the date shown by the post office cancellation mark stamped upon the envelope.
Yes, you are able to file and pay online for any of your business taxes using OkTAP.
Franchise Tax Questions
Top of Page For-profit corporations that do business in the State of Oklahoma are required to file and pay franchise tax. This includes subchapter-S corporations as well as regular corporations. Not-for-Profit corporations are not required to file franchise tax; however, Foreign Not-for-Profit corporations are still required to file a return and pay the $100.00 registered Agents fee. LLCs are statutorily exempt from franchise tax.
The franchise tax is calculated at the rate of $1.25 for each $1,000.00 of capital employed in or apportioned to Oklahoma. Only those corporations with capital of $201,000.00 or more are required to remit the franchise tax. The maximum amount of franchise tax that a corporation may pay is $20,000.00. Corporations must still file an annual franchise tax return even if their tax liability is zero. Foreign corporations (corporations domiciled outside Oklahoma) are also required to pay a $100.00 registered agents fee even if they have no franchise tax liability.
Franchise tax is due each year on July 1st unless the corporation has elected to change its filing period to match their corporation’s fiscal year. This election must be made prior to July 1st on the state’s online filing system OkTAP or in writing by submitting Form 200F prior to July 1st. If a corporation makes an extension for the purpose of filing their income tax, the filing period for franchise tax is also extended. However, as with income tax, this does not extend the due date for payment of the franchise tax.
A penalty of 10% of the tax due along with interest accruing at the rate of 1.25% per month is assessed if the franchise tax is not remitted by September 15th. For those corporations that have elected to file on a different fiscal year, penalty and interest will begin to accrue on the 15th day of the third month following the close of their fiscal year. For example, a filer would be assessed penalty and interest starting on March 15th if they have a year end of December 31st.
The Oklahoma Tax Commission can issue a Letter of Good Standing upon verification that the corporation is in compliance with franchise tax filings, payments and registered agents fees. A corporation can be reinstated upon verification that all required franchise tax filings, payments and registered agents fees are current. In addition, a onetime $150.00 reinstatement fee is required.
The Taxpayer Assistance Division can provide a list of officers for a registered corporation. As well, updated information as to corrected officers can also be provided to the division.
Yes, OkTAP makes it easy to complete your return, file and pay tax due. Fields are calculated and prepopulated as you fill in information and your officer lists can be easily updated yearly. Taxpayers that file the combined Income/Franchise tax return can also electronically file, but not through OkTAP.
Click here for: OkTAP
You must file form 200F no later than July 1st. Once you have filed, you do not have to file again unless you wish to change the filing period. Form 200F can be filed through OkTAP or you can download the form from our website.
Franchise/Corporate Combined Questions
Top of Page If a corporation makes an extension for the purpose of filing their income tax, the filing period for franchise tax is also extended. However, as with income tax, this does not extend the due date for payment of the franchise tax.
The statement is correct. Due July 1st, delinquent after September 15th.
If an election is made to file a combined Franchise/Corporate return the Franchise tax is due on the same date as the Corporate Income tax is due. There is no extension to September 15th for the payment of Franchise tax.
If circumstances change in a subsequent year after making the election to combine (Form 200-F) then a request may be made to change the election. That request should be made via e-mail to [email protected].
The packet includes instructions for consolidated returns and forms 512-TI or 512-FT.
Option 1: Amend the combined return and remove the FRX portion (preferable method).
Option 2: If you choose not to amend, pay the balance on the combined return and then request a waiver of penalty and interest.
Option 2: If you choose not to amend, pay the balance on the combined return and then request a waiver of penalty and interest.
New Business Questions
Top of PageStarting a new business may require you to register with the Oklahoma Tax Commission or a different state, city or county agency. The following steps can help:
- Attend a new business workshop & complete the business registration application for the permits and/or accounts you need.
- Contact the Secretary of State if you intend to incorporate your business.
- Apply to the Oklahoma Employment Security Commission to register for unemployment insurance taxes.
Oklahoma Department of Labor , Worker Compensation Division (405) 528-1500 and
County Assessor ’s Office of the county in which the work is to be done. You may apply for a sales tax permit by completing and filing our Business Registration Packet online.
To present the application in person, attend a Business Tax Workshop or visit one of our offices.
To present the application in person, attend a Business Tax Workshop or visit one of our offices.
Attending a Business Tax Workshop provides the answers to understanding which accounts are required for your particular business. Taxpayer Assistance personnel are also available to respond to your questions. Select the manner that best suits your needs: Phone: (405) 521-3160 Email: [email protected] You may also choose to visit one of our two locations for assistance.
The Business Registration Application is used to apply for permits and accounts as you need them. You may complete another application when you hire employees.
For a new business or an individual thinking about setting up a business in Oklahoma, the business tax workshop offers information on formation, business structures, steps necessary to incorporate. A step-by-step guide to business registration, bookkeeping techniques, and a line-by-line explanation of the primary business tax forms is also provided.
A tax compliance officer will attempt to contact you during your first six months of doing business. The primary goals of the agent are to verify you have all your permits or accounts needed to do business. They will attempt to answer any questions you may have and will assist you with online filing.
Yes. You can register online at: Business Registration online
Notify us when either a change in location or mailing address occurs. You may provide that information by completing OTC Form BT-115-C-W: Notification of Business Address Change and mailing to: Oklahoma Tax Commission Post Office Box 26920 Oklahoma City, OK 73126-0920
Payment Option Questions
Top of Page The Commission will accept payment in any of the following forms: ACH Debit, ACH Credit, credit card, cash, check or money order.
The OkTAP program assists you with payment options.
The OkTAP program assists you with payment options.
The Commission accepts Visa, MasterCard, Discover, and American Express. Payments can be made via the Oklahoma Taxpayer Access Point at http://oktap.tax.ok.gov/oktap/web/_/
Electronic funds transfer/e-checks are accepted for many tax types. Please visit our Online Service Payment Options page for specific tax types and/or to complete a payment.
The Commission accepts money orders for payment of all tax types and fees for permits. Please make the money order/cashier’s check payable to the Oklahoma Tax Commission. Be sure to reference your business tax account number, social security number or federal identification number on the face of the document.
If you find yourself owing taxes on an account and are unable to send the funds with the return, options are available to resolve the payment on these accounts. Please file the report by the due date and pay any amount you can. You will be billed for the tax balance due plus penalty and interest, this bill explains payment options. If you resolve your account within this billing process, no other contact with the Commission is necessary. If you cannot pay your account in full through the billing process, please contact the Compliance - Collections Division of the Oklahoma Tax Commission to set up a suitable payment arrangement.
The OkTAP filing system accepts electronic funds transfers (EFT) or credit card payments.
The OkTAP filing systems allows you to file the report and make a payment simultaneously. You may also pay a balance due separately.
Interest at 1.25% per month will apply to the tax liability from the due date until the date paid. The penalty amount for all business taxes is 10% of the tax due.
Upon payment of the tax, any taxpayer may request a waiver of the assessed penalty and or interest. Facts surrounding the circumstances that prevented timely filing and or payment should be included when making the request.
Sales Tax Questions
Top of Page You can obtain a sales tax permit by applying online through our OkTAP system.
A sales tax permit is needed if you are selling tangible personal property for monetary or other consideration on an ongoing basis. All consideration received for the sale is included in gross receipts subject to tax. “Tangible personal property” is that which can be seen, weighed, measured, felt or touched or that is in any other manner perceptible to the senses, including electricity, water, gas steam and prewritten computer software for frequent or occasional sales. No permit is issued or required for occasional sales, file a report only when sales are made. Indicate on the Sales Tax Report it is a “casual” sale.
The Oklahoma Tax Commission publishes a list of every sales tax rate and code for each city and county in the state. This list is available on our web site.
For most sales tax permit holders, the sales tax from sales made within the state from the first day of the month through the last day of the month must be remitted to the Oklahoma Tax Commission on or before the twentieth day of the month following the month in which the sale was made.
Oklahoma sales tax law authorizes semi-annual filing when the tax remitted by the vendor does not exceed $50 a month. Semi-annual sales tax reports are due by July 20 th (for the period covering January through June) and January 20 th (for the period covering July through December).
Sales tax permit holders whose returns average $2500 or more per month (measured by the previous fiscal year) must participate in the Tax Commission electronic data interchange program.
Agricultural permits are cards issued to persons directly involved in farming and ranching exempt from sales tax. Oklahoma residents can obtain these applications from their county assessor’s office. Non-residents can email for further information.
Yes, all tangible goods sold within the state are subject to sales tax.
Streamlined Sales Tax is an initiative adopted by the State of Oklahoma and many other states to create a nationwide, simplified system to bring uniformity to definitions of items in the sales tax base, significantly reduce the paperwork burden on retailers, and incorporate new technology to modernize many administrative procedures. Although the sales tax is traditionally viewed as one that is assessed by retailers at the cash register, the Streamlined Sales Tax System also incorporates simplifications aimed at assisting other industries that collect and remit tax on behalf of the state. The simplified system will eliminate much of the guesswork for retailers and states in, among other things, determining the taxability of items and which jurisdiction imposes the tax.
Vendors can purchase merchandise for resale with a sales tax permit.
If you attend craft shows, the tax rate may differ at each location. The promoter of the event will provide you the correct rate.
You will need to collect the rate(s) in effect at the location where delivery occurs.
No permit is issued or required for occasional sales, file a report only when sales are made. Indicate on the sales tax report it is a “casual” sale.
Business Use Tax Questions
Top of Page Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called “use tax”. If you have 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.
If the internet or mail order company does not collect the Oklahoma tax then the Oklahoma resident is responsible for remitting the tax.
An Oklahoma sales tax permit is valid for purchase for resale in Oklahoma only. Oklahoma laws apply to Oklahoma sales and use tax only. Vendors in other states are not obligated to accept Oklahoma exemptions. Because the tax is being charged by another state, you may wish to check with that state’s taxing authority.
Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller.
If you are an out-of-state vendor reporting use tax that you have collected from Oklahoma customers, please use the Oklahoma Vendor Use Tax Report.
If you are an Oklahoma consumer that has purchased goods outside the state of Oklahoma where the tax was not charged in another state, please use the Oklahoma Consumer Use Tax Report.
Inclusion of use tax on the income tax return is being done to help increase awareness of and compliance with use tax.
Business Withholding Tax Questions
Top of Page The correct amount of Oklahoma income tax to be withheld from each pay period can be found in the Withholding Tables (OW-2) for the current year.
Most employers are required to withhold Oklahoma income tax from wages earned in Oklahoma. A withholding account is required. Dependent on business structure new accounts will need to be registered either with the Packet A: Oklahoma Business Registration Packet or the Oklahoma Wage Withholding Tax Application.
Oklahoma Wage Withholding is reported on Form WTH10001. Online filing with OkTAP is the quickest & most efficient method of filing this report.
Employers are required to report the income tax withheld according to the following:
- Employers who withhold less than $500 per quarter will remit quarterly.
- Employers who are required to follow the Federal semi-weekly reporting schedule must report to Oklahoma in the same manner.
- All other employers will remit monthly –
Online filing with OkTAP is the quickest & most efficient method when making payments and filing reports.
Employees may change their Oklahoma withholding rates by completing a new Form OK-W-4.
Employees may increase their state withholding by completing a new Form OK-W-4.
Bookkeeping techniques are discussed in the Business Tax Workshop. You may choose to obtain assistance from professionals.
Online filing is available for most business taxes including withholding tax, through the OkTAP system.
Withholding Tables are adjusted when the income tax rates change. Generally, the release occurs during the last week of December.
Please see FAQ section W-2/W-3 Filing and Information (link).
Business owners are required to withhold and pay state withholding tax on wages paid to an employee. Business owners are not required to withhold or pay state withholding tax on payments made to independent contractors. Guidance as to whether a payee is an employee or independent contractor can be found in the Oklahoma Tax Commission (OTC) Packet OW-2: Oklahoma Income Tax Withholding Tables found on the OTC website at www.tax.ok.gov. Additional guidance can be found on IRS website at www.irs.gov. The Internal Revenue Service (IRS) has a procedure whereby the IRS determines whether a worker is an employee or an independent contractor. View IRS form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding located at www.irs.gov. Determinations made by the IRS will result in the same determination being made by the Oklahoma Tax Commission provided the Oklahoma facts and circumstances are the same as those presented to the IRS.
Income Tax - Corporate Questions
Top of Page Yes, current year Oklahoma corporate, fiduciary or partnership income tax returns (Form 512, 512-S, 513, 513NR and 514) can be filed electronically. Click here to see which software has been approved to support the filing of the corporate, fiduciary or partnership returns.
Oklahoma income tax returns, schedules and payments should be mailed to:
Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800
Post Office Box 26800
Oklahoma City, OK 73126-0800
Generally, Forms 513 and 513NR are due April 15th (or the 15th day of the fourth month following the end of the fiscal year).
Beginning with Tax Year 2016: Generally, Forms 512, 512S and 514 are due no later than 30 days after the due date established under the Internal Revenue Code (IRC).
A listing of tax exempt bonds is available on our website under the listing of Federal Bonds and Bonds of the State of Oklahoma and Political Subdivisions Thereof.
Federal bonus depreciation received under the provision of the federal Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
This response is based on the statute as of the 2010 Legislative Session. There is no legislation addressing assets placed in service on or after January 1, 2010; therefore, no adjustment is required for those entities who are claiming the 100% bonus depreciation received under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
50% Federal bonus depreciation received under the provision of the Federal Economic Stimulus Act of 2008 or the Federal American Recovery and Reinvestment Act of 2009
The Oklahoma Legislature passed SB 2034 in 2008 & SB 318 in 2009 requiring a portion of the bonus depreciation to be added back and then reclaimed in a later year for Oklahoma income tax purposes. Corporations and fiduciaries filing income tax returns with the state of Oklahoma will have to add back 80% of any special bonus depreciation received under provisions of the Federal Economic Stimulus Act of 2008 or the Federal American Recovery and Reinvestment Act or 2009. Any amount added back can be reclaimed in a later year. Twenty-five percent may be subtracted in the first taxable year beginning after the bonus depreciation was added back and twenty-five percent in each of the next three taxable years.
For further information, visit our 50% Bonus Depreciation Information page.
50% Federal bonus depreciation received under the provision of the Federal Job Creation and Worker Assistant Act of 2003
No adjustment is required for those entities who are claiming the 50% bonus depreciation received under the Jobs and Growth Tax Relief Reconciliation Act of 2003.
30% Federal bonus depreciation received under the provision of the Federal Job Creation and Worker Assistant Act of 2002
The Oklahoma Legislature passed SB 1415 requiring a portion of the bonus depreciation to be added back and then reclaimed in a later year for Oklahoma income tax purposes. Corporations and fiduciaries filing income tax returns with the state of Oklahoma will have to add back 80% of any special bonus depreciation received under provisions of the federal Job Creation and Worker Assistance Act of 2002. Any amount added back can be reclaimed in a later year. Twenty-five percent may be subtracted in the first taxable year beginning after the bonus depreciation was added back and twenty-five percent in each of the next three taxable years.
For further information, visit our 30% Bonus Depreciation Information page.
The gain on the sale, exchange, or other disposition of property for which a section 179 expense deduction was passed through to partners/shareholders is reported as Supplemental Information on the Federal K-1. For Oklahoma purposes, report such gain on Form 514 or 512S, Part 3, line 6 'other' as additional information for this line provide the following:
- description of the property;
- date the property was acquired;
- date the property was sold;
- gross sales price;
- cost or other basis plus expense of sale (including the partnership's/s-corporation's basis reduction in the property due to the section 179 expense deduction);
- depreciation allowed or allowable (not including the section 179 expense deduction); and
- amount of section 179 expense deduction (if any) passed through to each partner/shareholder for the property and the partnership's/s-corporation's tax year(s) in which the amount was passed through.
If your software has been programmed to report the gain on another line of income in Part 2 or Part 3 of Form 514 or 512S, that is also acceptable. However, provide the same schedule of additional information as mentioned above.
You may request an extension of time to file your Oklahoma income tax return. If you have a valid extension of time to file your Federal return and no Oklahoma tax is owed, your Federal extension automatically extends the due date of your Oklahoma return. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Oklahoma tax is owed, an extension of time to file your Oklahoma return can be granted on Form 504-C.
Keep in mind that an extension of time to file is not an extension of time to pay the tax. An extension is valid only when 90% of the tax is paid by the original due date of the tax return.
When you file your return, pay what you can with the return. You will receive a bill for the remaining tax, penalty and interest. The bill will offer a minimum payment amount. By making at least this minimum payment amount, you will receive 2 additional bills, offering you the minimum payment due. If you resolve your Income Tax account within this billing process, no other contact with the Oklahoma Tax Commission is necessary.
If you cannot make the minimum payment or if you would like to make other arrangements, please contact our Compliance Division. Their telephone number and their address will be on the bill(s) you receive.
There will be a one-time delinquent penalty of 5% and interest accruing at 1.25% per month on any tax not paid by the original due date.
You are required to make quarterly estimated tax payments, if you can reasonably expect your tax liability to exceed the amount withheld by $500.00 or more and you expect your withholding to be less than the smaller of 70% of your current year's liability or the tax liability shown on your return for the preceding taxable year of twelve months. Taxpayers who fail to pay estimated tax payments may be subject to interest on the amount underpaid. Forms OW-8-ESC, for filing estimated tax payments, are available for downloading from the income tax forms page of our web site.
If at least 66 2/3% of your gross income for this year or last year is from farming, estimated tax payments are not required.
You may mail your address change to the Oklahoma Tax Commission.
Mail your request to:
Oklahoma Tax Commission
Post Office Box 269060
Oklahoma City, OK 73126
Attention: Income Tax Accounts
Oklahoma Tax Commission
Post Office Box 269060
Oklahoma City, OK 73126
Attention: Income Tax Accounts
Your request should include your name(s) as shown on the return, the primary Social Security number or FEIN, the address on the most current tax return, your current address and your signature.
An Oklahoma net operating loss (NOL) shall be separately determined by reference to Section 172 of the Internal Revenue Code as modified by the Oklahoma Income Tax Act and shall be allowed without regard to the existence of a Federal NOL. Therefore, for additional information, use the Federal instructions for Form 1045 “Application for Tentative Refund” or Federal Publication 536 “Net Operating Losses (NOLs) for Individuals, Estates, and Trusts”.
- For 2001 through 2007 and for 2009 and subsequent Oklahoma NOLs, the loss carryback period shall be determined solely by reference to Section 172 of the Internal Revenue Code. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
- For a 2008 Oklahoma NOL, the loss carryback shall be limited to a period of two years. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
- For 2001 and subsequent Oklahoma NOLs, the loss carryforward period shall be determined by reference to IRC Section 172.
To obtain a copy or copies of past income tax returns or documents, please complete Form 599: Request for Copy of Income Tax Return. Once complete, mail your form and required payment to:
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please Contact Us.
Related Link: Form 599: Request for Copy of Income Tax Return.
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please Contact Us.
Related Link: Form 599: Request for Copy of Income Tax Return.
Due to the late passing of Federal law regarding the Federal Indian Employment Credit, the Indian Employment Exclusion was not included in the Oklahoma income tax forms/instructions. Please read the instruction below to see if you are entitled to this exclusion and how to claim on your return.
All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be deducted from taxable income. Deduct on the Oklahoma return, an amount equal to the reduction of salaries and wages reported on the Federal return as a result of the Form 8845 'Indian Employment Credit'. The deduction allowed shall only be permitted for the tax year in which the Federal credit is allowed, even if not used in such year because of tax liability limit. Enclose a copy of the Federal return, Form 8845 and, if applicable, Form 3800.
Partners and shareholders: Include the partnership's or S corporation's name and ID number and your pro-rata share of the exclusion.
Below is a list of forms and lines numbers for entering such exclusion:
Form 511 | Schedule 511-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box. |
Form 511NR | Schedule 511NR-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box. |
Form 512 | Part 1, Line 26, Column B or Part 2, Line 3 in 2017 Schedule A , Line 26, Column B or Schedule B, Line 3.(2010, 2012, 2014, and 2015) |
Form 512-S | Part 2, Column B, Line 19 or Part 4, Line 3. |
Form 514 | Part 2, Column B, Line 20 or Part 4, Line 3. |
For Corporations who filed a Form 512:
- If you are filing an amended 512 for tax year 2013 and thereafter, place an X in the box at the top of the Form 512 as this indicates the return is an amended one.
- If you are filing an amended 512 for tax year 2012 and prior, use Form 512X.
For s corps who filed a Form 512S:
- If you are filing an amended 512S for tax year 2008 and thereafter, place an X in the box at the top of the Form 512S as this indicates the return is an amended one.
- If you are filing an amended 512S for tax year 2007 and prior, use Form 512S and place an 'X' on the line next to the form number (512S X), as this indicates the return is an amended one.
For partnerships who filed a Form 514:
- If you are filing an amended 514 for tax year 2008 and thereafter, place an X in the box at the top of the Form 514 as this indicates the return is an amended one.
- If you are filing an amended 514 for tax year 2007 and prior, use Form 514 and place an 'X' on the line next to the form number (514X), as this indicates the return is an amended one.
For estates who filed on Form 513:
- If you are filing an amended 513 for tax year 2008 and thereafter, place an X in the box at the top of the Form 513 as this indicates the return is an amended one.
- If you are filing an amended 513 for tax year 2007 and prior, use Form 513 and place an 'X' in the 'Amended Return' box located at the top of the form.
For trusts who filed on Form 513NR:
- If you are filing an amended 513NR for tax year 2008 and thereafter, place an X in the box at the top of the Form 513NR as this indicates the return is an amended one.
- If you are filing an amended 513NR for tax year 2007 and prior, use Form 513NR and place an 'X' in the 'Amended Return' box located at the top of the form.
For organizations exempt from income tax who filed a Form 512E:
- If you are filing an amended 512E for tax year 2013 and thereafter, place an X in the box at the top of the Form 512E as this indicates the return is an amended one.
- If you are filing an amended 512E for tax year 2012 and prior, use Form 512E and write “Amended” in the top left corner of the form.
If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers is how this section of the website is created.
The deductibility of the “Qualified Business Income Deduction”, which is reported on Federal Form 1041, is an allowable deduction for Oklahoma.
For Federal –
Under H.R. 1 for tax years 2018 – 2025, taxpayers other than corporations may be able to deduct up to 20 percent of qualified business income from a qualified trade or business, as well as 20 percent of aggregate amount of qualified REIT dividends and qualified publicly traded partnership income.
For Oklahoma –
The 20% pass through deduction is a modification to federal taxable income (which is Oklahoma’s starting point). As such, the Qualified Business Income Deduction attributable to Oklahoma business income retained by the trust is allowed as a deduction on Form 513, Line 18, Column B and as a deduction on Form 513NR, Line 22. Any deduction attributable to the income distribution deduction will be determined by the beneficiary.
For Federal –
Under H.R. 1 for tax years 2018 – 2025, taxpayers other than corporations may be able to deduct up to 20 percent of qualified business income from a qualified trade or business, as well as 20 percent of aggregate amount of qualified REIT dividends and qualified publicly traded partnership income.
For Oklahoma –
The 20% pass through deduction is a modification to federal taxable income (which is Oklahoma’s starting point). As such, the Qualified Business Income Deduction attributable to Oklahoma business income retained by the trust is allowed as a deduction on Form 513, Line 18, Column B and as a deduction on Form 513NR, Line 22. Any deduction attributable to the income distribution deduction will be determined by the beneficiary.
Income Tax - Individual Questions
Top of PageBeginning Tax Year 2017, every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption is required to file an Oklahoma income tax return. File Form 511.
Those residents without a filing requirement, but who have Oklahoma taxes withheld (or who have made estimated tax payments) should also file the 511 to get their refund.
Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidence, an Oklahoma return is also required if the Oklahoma part-year resident has a gross income from Oklahoma sources of $1,000 or more. File Form 511NR.
Every nonresident with gross income from Oklahoma sources of $1,000 or more is required to file an Oklahoma income tax return. File Form 511NR.
Those nonresidents without an Oklahoma filing requirement (less than $1,000 Oklahoma gross income), but who have Oklahoma taxes withheld should also file the 511NR. There is a check off area in the name and address section of the form to indicate that there is no filing requirement.
The Form 511 is used for residents. Form 511NR is for part-year or nonresidents.
Yes, all current year Oklahoma individual income tax returns can now be filed electronically.
Click here to see which software has been approved to support the filing of resident, nonresident and part-year resident returns.Click Here to see if you qualify to e-file your OK Resident Return for free using OkTAP.Oklahoma income tax returns, schedules and payments should be mailed to:
Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800
Post Office Box 26800
Oklahoma City, OK 73126-0800
A listing of tax exempt bonds is available on our website under the listing of Federal Bonds and Bonds of the State of Oklahoma and Political Subdivisions Thereof.
Click here to go to list.
Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The maximum annual deduction is the amount of contributions to all Oklahoma 529 College Savings Plan accounts plus any contributions to such accounts for prior tax years after December 31, 2004, which were not deducted. If a rollover* or non-qualified withdrawal is taken within the same tax year as a contribution is made, the deduction for such contribution must be reduced by the amount of the rollover or non-qualified withdrawal. In no event can this deduction exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding five years. If a rollover* or non-qualified withdrawal is taken during the carryover period, the tax deduction otherwise available must be reduced by the amount of the rollover or non-qualified withdrawal. Deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer's state income tax return, excluding extensions, whichever is later. A deduction for the same contributions may not be taken for two different tax years. Enclose proof of your contribution including the name of the beneficiary and the account number.
*For purposes of reducing the deduction, 'rollover' means the transfer of funds from the Oklahoma College Savings Plan to any other plan under Section 529 of the Internal Revenue Code.
Contributions must be made to Oklahoma 529 College Savings Plan account(s). Contributions made to another state's college savings plans, the Coverdell Education Savings Account or transfers from one Oklahoma 529 College Savings Plan account to another, may not be deducted.
Recapture of Contributions to Oklahoma 529 College Savings Plan
- If an individual elects to take a rollover on a contribution within one year of the date of the contribution, for which a deduction was taken on the previous year's return, the amount of such rollover is included in income. As used in this, paragraph, 'rollover' means the transfer of funds from the Oklahoma College Savings Plan to any other plan under Section 529 of the Internal Revenue Code.
- An individual who makes a non-qualified withdrawal of contributions for which a deduction was taken in tax year 2005 or later, such non-qualified withdrawal and any earnings thereon are included in income. If any of the earnings have already been included in your Federal adjusted gross income, do not include those earnings again on this line.
An Oklahoma resident is a person domiciled in this state for the entire tax year. 'Domicile' is the place established as a person’s true, fixed, and permanent home. It is the place you plan to return whenever you are away (as on vacation, abroad, on business assignment, on education leave or on a military assignment). A domicile, once established, remains until a new one is adopted.
A nonresident is taxed on the following sources of income:
- salaries, wages and commissions for work performed in Oklahoma.
- income from an unincorporated business activity conducted in Oklahoma.*
- distributive share from subchapter S corporations doing business in Oklahoma.*
- distributive share of the Oklahoma part of partnership income, gains, losses or deductions.*
- net rents and royalties from real and tangible personal property located in Oklahoma.
- gains from the sale or exchange of real property located in Oklahoma.
- income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma.
*This includes distributions from Limited Liability Companies (LLCs)
Generally, your Oklahoma income tax return is due April 15th, the same day as your federal return. However:
• If you file your return electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from the original due date.
• If the Internal Revenue Code of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate 'disaster designation' as determined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the Account Maintenance Division of the Oklahoma Tax Commission at the number on the bill.
• If the due date falls on a weekend or legal holiday, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed.
• If you file your return electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from the original due date.
• If the Internal Revenue Code of the IRS provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate 'disaster designation' as determined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the Account Maintenance Division of the Oklahoma Tax Commission at the number on the bill.
• If the due date falls on a weekend or legal holiday, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed.
You may request an extension of time to file your Oklahoma income tax return. If you have a valid extension of time to file your Federal return and no Oklahoma tax is owed, your Federal extension automatically extends the due date of your Oklahoma return. A copy of the Federal extension must be enclosed with your Oklahoma return. If your Federal return is not extended or an Oklahoma tax is owed, an extension of time to file your Oklahoma return can be granted on Form 504-I.
Keep in mind that an extension of time to file is not an extension of time to pay the tax. An extension is valid only when 90% of the tax is paid by the original due date of the tax return.
Keep in mind that an extension of time to file is not an extension of time to pay the tax. An extension is valid only when 90% of the tax is paid by the original due date of the tax return.
When you file your return, pay what you can with the return. You will receive three separate bills for the remaining tax, penalty and interest. Each bill will offer a minimum payment amount. If you resolve your income tax account within this billing process, no other contact with the Oklahoma Tax Commission is necessary.
Another payment option available to you is through OkTAP using the “Request a Payment Plan” feature. The Letter ID from one of the billing letters will give you access to set up a payment plan. Just click here and follow these steps:
If you are in need of other payment arrangements, please contact our Compliance Division. Their telephone number and their address will be on the bills you receive. .
There will be a one–time delinquent penalty of 5% and interest accruing at 1.25% per month on any tax not paid by the original due date.
Another payment option available to you is through OkTAP using the “Request a Payment Plan” feature. The Letter ID from one of the billing letters will give you access to set up a payment plan. Just click here and follow these steps:
Click on “individuals”..
Select “request payment plan”.
Determine if you qualify by reviewing the questions listed. If you believe you qualify, click “next” and follow the prompts.
If you are in need of other payment arrangements, please contact our Compliance Division. Their telephone number and their address will be on the bills you receive. .
There will be a one–time delinquent penalty of 5% and interest accruing at 1.25% per month on any tax not paid by the original due date.
No portion of the yearly fee you pay to register your car in Oklahoma is deductible as personal property tax. None of the fee is based on the car's value.
Note: The Oklahoma motor vehicle excise tax you pay when you purchase a vehicle is deductible as part of the general sales tax. Taxpayers can claim general sales taxes instead of income taxes as an itemized deduction.
You are required to make quarterly estimated tax payments, if you can reasonably expect your tax liability to exceed the amount withheld by $500 or more and you expect your withholding to be less than the smaller of 70% of your current year's liability or the tax liability shown on your return for the preceding taxable year of twelve months. Taxpayers who fail to pay estimated tax payments may be subject to interest on the amount underpaid. Forms OW-8-ES, for filing estimated tax payments, are available for downloading from the income tax forms page of our web site. If at least 66 2/3% of your gross income for this year or last year is from farming, estimated tax payments are not required.
If your refund check has been snagged, the Tax Commission has applied all or part of the refund to a past due tax liability.
If your refund has been intercepted, you will receive written notification from the intercepting agency and the Oklahoma Tax Commission. To receive information regarding your intercepted refund, you will need to contact the agency that has intercepted your refund. The Oklahoma Tax Commission receives no information about the liabilities owed to other state agencies, district courts, municipalities, Department of Human Services, Housing Authorities or IRS.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed.
If your refund has been intercepted, you will receive written notification from the intercepting agency and the Oklahoma Tax Commission. To receive information regarding your intercepted refund, you will need to contact the agency that has intercepted your refund. The Oklahoma Tax Commission receives no information about the liabilities owed to other state agencies, district courts, municipalities, Department of Human Services, Housing Authorities or IRS.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed.
If your refund has been intercepted, you will receive written notification from the intercepting agency. To get information regarding your intercepted refund, you have to contact the agency that has intercepted your refund.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed.
Intercepting agencies might include one of the many state agencies throughout Oklahoma, one of the numerous municipal courts, 77 district courts in Oklahoma, Housing Authorities or the IRS.
The Tax Commission no longer holds refunds. Refunds are submitted to intercepting entities the day after the refund is processed.
Intercepting agencies might include one of the many state agencies throughout Oklahoma, one of the numerous municipal courts, 77 district courts in Oklahoma, Housing Authorities or the IRS.
If the Form 1099-G is from the Oklahoma Tax Commission with an amount in Box 2, please continue to the next three paragraphs. If it is from the Employment Security Commission with an amount in Box 1, this is for unemployment compensation you received and it is taxable.
You received a Form 1099-G with an amount in Box 2 because you overpaid your state income taxes, which probably resulted in a refund. The taxability of the overpayment depends on whether you itemized deductions in the year that generated the overpayment.
If you itemized in the year that generated the overpayment, all or part of the overpayment will be included in taxable income in the year received. The Federal Form 1040 instruction booklet or the Federal Publication 525 has a worksheet to help you determine the amount of your overpayment that will be taxable.
If you did not itemize in the year that generated the overpayment, none of the refund is taxable. You may disregard the Form 1099-G.
You may mail your address change to the Oklahoma Tax Commission.
Mail your request to:
Oklahoma Tax Commission
Post Office Box 269060
Oklahoma City, OK 73126
Attention: Income Tax Accounts
Your request should include your name(s) as shown on the return, the primary Social Security number, the address on the most current tax return, your current address and your signature (only one signature is necessary for a joint return).
Mail your request to:
Oklahoma Tax Commission
Post Office Box 269060
Oklahoma City, OK 73126
Attention: Income Tax Accounts
Your request should include your name(s) as shown on the return, the primary Social Security number, the address on the most current tax return, your current address and your signature (only one signature is necessary for a joint return).
To obtain a copy or copies of past income tax returns or documents, please complete Form 599: Request for Copy of Income Tax Return. Once complete, mail your form and required payment to:
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please contact us.
Related Link: Form 599: Request for Copy of Income Tax Return
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
The fee structure is outlined on the Form 599 dependent upon the number or years/returns you are requesting. If you have further questions about ordering copies of your past income tax returns, please contact us.
Related Link: Form 599: Request for Copy of Income Tax Return
Beginning with tax year 2013, the Form 511 is used to file an amended resident return.
The Form 511X is for tax year 2012 and prior. Part-year and nonresidents use Form 511NR.
The Form 511X is for tax year 2012 and prior. Part-year and nonresidents use Form 511NR.
How to Complete an Amended Return using Form 511 or Form 511NR -
Place an “X” in the Amended Return check-box at the top of the Form, page 1. Complete the amended return. The return contains a line to enter any amount(s) paid with the original return plus any amount(s) paid after it was filed and a line to enter any refund previously received or overpayment applied. Complete the “Amended Return Information” schedule, Schedule 511-I, page 6 (511-H, page 5 for 2013 - 2017) or 511NR-H, page 6 (511NR-G for 2013 - 2017).
Place an “X” in the Amended Return check-box at the top of the Form, page 1. Complete the amended return. The return contains a line to enter any amount(s) paid with the original return plus any amount(s) paid after it was filed and a line to enter any refund previously received or overpayment applied. Complete the “Amended Return Information” schedule, Schedule 511-I, page 6 (511-H, page 5 for 2013 - 2017) or 511NR-H, page 6 (511NR-G for 2013 - 2017).
Note:
Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are deemed paid on the original due date (excluding extensions).
Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are deemed paid on the original due date (excluding extensions).
If you are a resident of Oklahoma, you will file on Form 511.
If you are a non-resident or part-year resident, you will file on Form 511NR. There is a check the box provision in the name and address section of each form to indicate you do not have a filing requirement. There are instructions in the income tax packet to help you fill out the return properly to ensure you receive a refund of all your withholding.
If you are a non-resident or part-year resident, you will file on Form 511NR. There is a check the box provision in the name and address section of each form to indicate you do not have a filing requirement. There are instructions in the income tax packet to help you fill out the return properly to ensure you receive a refund of all your withholding.
For social security retirement income, click here.
For Civil Service Retirement in Lieu of Social Security, click here.
For military retirement income, click here.
For Oklahoma government or Federal civil service retirement income, click here.
For other retirement income, click here.
Oklahoma tax rates are the same for residents, part-year residents, and nonresidents. The following tables show rates based on method and filing status:
An Oklahoma net operating loss (NOL) shall be separately determined by reference to Section 172 of the Internal Revenue Code as modified by the Oklahoma Income Tax Act and shall be allowed without regard to the existence of a Federal NOL. Therefore, for additional information, use the Federal instructions for Form 1045 “Application for Tentative Refund” or Federal Publication 536 “Net Operating Losses (NOLs) for Individuals, Estates, and Trusts”.
- For 2001 through 2007 and for 2009 and subsequent Oklahoma NOLs, the loss carryback period shall be determined solely by reference to Section 172 of the Internal Revenue Code. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
- For a 2008 Oklahoma NOL, the loss carryback shall be limited to a period of two years. An election may be made to forego the Net Operating Loss (NOL) carryback period. A written statement of the election must be part of the timely filed Oklahoma loss year return or to an amended return for the NOL year filed within six months of the due date of your original return (excluding extensions).
- For 2001 and subsequent Oklahoma NOLs, the loss carryforward period shall be determined by reference to IRC Section 172.
Note: For tax year 2000 and subsequent, an NOL that is a result of a farming loss may be carried back in accordance with the provisions contained in the Internal Revenue Code. However, the amount of the NOL carryback shall not exceed the lesser of $60,000 or the loss properly shown on the Federal Schedule F reduced by 1/2 of the net income from all other sources other than reflected on Schedule F.
Due to the late passing of Federal law regarding the Federal Indian Employment Credit, the Indian Employment Exclusion was not included in the Oklahoma income tax forms/instructions. Please read the instruction below to see if you are entitled to this exclusion and how to claim on your return.
All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be deducted from taxable income. Deduct on the Oklahoma return, an amount equal to the reduction of salaries and wages reported on the Federal return as a result of the Form 8845 'Indian Employment Credit'. The deduction allowed shall only be permitted for the tax year in which the Federal credit is allowed, even if not used in such year because of tax liability limit. Enclose a copy of the Federal return, Form 8845 and, if applicable, Form 3800.
Partners and shareholders: Include the partnership's or S corporation's name and ID number and your pro-rata share of the exclusion.
Below is a list of forms and lines numbers for entering such exclusion:
Form 511 | Schedule 511-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box. |
Form 511NR | Schedule 511NR-C, Line 6 in 2014, 2015 and 2017 (Line 7 in 2010 & 2012) - Enter '99' in the box. |
Form 512 | Part 1, Line 26, Column B or Part 2, Line 3 in 2017 Schedule A , Line 26, Column B or Schedule B, Line 3.(2010, 2012, 2014, and 2015) |
Form 512-S | Part 2, Column B, Line 19 or Part 4, Line 3. |
Form 514 | Part 2, Column B, Line 20 or Part 4, Line 3. |
Yes, Oklahoma taxpayers who would like assistance with preparing and filing their income tax returns have free help available in many locations across Oklahoma for those who qualify. The VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs have opened sites for the regular filing season to provide income tax assistance to taxpayers who qualify.
VITA sites offer free tax help to low- to moderate-income (generally $53,000 and below) people who cannot prepare their own tax returns.
TCE sites help low- and middle- income taxpayers with special attention to senior citizens (60 years of age and older).
Specially trained community volunteers help taxpayers with their Federal and Oklahoma returns at locations across the state. These volunteers may help with special credits, such as Earned Income Tax Credit, Child Tax Credit and Credit for the Elderly or the Disabled. Most of the locations also offer free electronic filing of the taxpayer’s returns. Individuals taking advantage of e-file will receive their refunds in half the time compared with those who file by paper- and even faster if they use direct deposit for their refund.
These sites will be available to help with returns through the regular filing season. Check the Free Income Tax Assistance page to see what necessary documents you will need to bring with you, as well as view a list of site locations around Oklahoma and dates and times that each site is available to assist taxpayers.
Visit our Identity Theft page for information on Identity Theft and what you should do if you believe you are a victim of Identity Theft.
The deductibility of the “Qualified Business Income Deduction”, which is reported on Federal Form 1040, line 9, is not an allowable deduction for Oklahoma.
For Federal –
Under H.R. 1 for tax years 2018 – 2025, an individual taxpayer generally may deduct 20 percent of qualified business income from a partnership, S corporation, or sole proprietorship, as well as 23 percent of aggregate qualified REIT dividends, qualified cooperative dividends and qualified publicly traded partnership income.
For Oklahoma –
The 20% pass through deduction is not a modification to federal adjusted gross income (which is Oklahoma’s starting point), but rather a modification to federal taxable income. As such, there should be no impact on calculating Oklahoma taxable income. The 2018 Oklahoma return does not contain a deduction equivalent to the 2018 Form 1040, line 9 “Qualified Business Income Deduction”.
For Federal –
Under H.R. 1 for tax years 2018 – 2025, an individual taxpayer generally may deduct 20 percent of qualified business income from a partnership, S corporation, or sole proprietorship, as well as 23 percent of aggregate qualified REIT dividends, qualified cooperative dividends and qualified publicly traded partnership income.
For Oklahoma –
The 20% pass through deduction is not a modification to federal adjusted gross income (which is Oklahoma’s starting point), but rather a modification to federal taxable income. As such, there should be no impact on calculating Oklahoma taxable income. The 2018 Oklahoma return does not contain a deduction equivalent to the 2018 Form 1040, line 9 “Qualified Business Income Deduction”.
Income Tax - Individual Questions for Military
Top of PageAn Oklahoma resident who is a member of any component of the Armed Services may exclude 100% of his/her taxable active duty military pay. This includes Reserve and National Guard pay. (Form 511, Schedule 511-C or Form 511NR, Schedule 511NR-C)
Note: Any individual who is retired from any component of the Armed Forces may exclude the greater of $10,000 or 75% of their retirement income. (Form 511, Schedule 511-A or Form 511NR, Schedule 511NR-B). Plagiarism detector full version keygen download mac pro.
The income of an enrolled member of a federally recognized Indian Tribe is exempt from Oklahoma Individual Tax when the income is compensation paid to an active member of the Armed Forces of the United States. The income is considered exempt if the member was residing within his/her tribe's 'Indian Country' at the time of entering the Armed Forces of the United States, and the member has not elected to abandon such residence.
When preparing a resident income tax return deduct the exempt income on the exempt tribal income line (Form 511, Schedule A).
Yes, as an Oklahoma resident, you are required to file an Oklahoma return, and be taxed on any income from interest, dividends, salaries, commissions and other pay for personal services regardless of where you are stationed.
Whenever the filing of a timely income tax return by a member of the Armed Forces of the US is made impracticable or impossible of accomplishment by reason of absence from the State of Oklahoma while on active duty or confinement in a hospital, the time of filing a return and paying an income tax shall be extended to the fifteenth day of the third month following the month in which such individual returns to Oklahoma or is discharged from the hospital.
Whenever the filing of a timely income tax return by a member of the Armed Forces of the US is made impracticable or impossible of accomplishment by reason of absence from the State of Oklahoma while on active duty or confinement in a hospital, the time of filing a return and paying an income tax shall be extended to the fifteenth day of the third month following the month in which such individual returns to Oklahoma or is discharged from the hospital.
Every nonresident with gross income from Oklahoma sources* of $1,000 or more is required to file an Oklahoma income tax return.
Sources of Oklahoma income are:
- salaries, wages and commissions for work performed in Oklahoma. This does not include non-resident military wages.
- income from an unincorporated business activity conducted in Oklahoma. * *
- distributive share of the Oklahoma part of partnership income, gains, losses or deductions. * *
- distributive share from Subchapter S Corporations doing business in Oklahoma. * *
- net rents and royalties from real and tangible personal property located in Oklahoma.
- gains from the sales or exchanges of real property, located in Oklahoma.
- income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma. Proceeds which are not money will be taken into account at their fair market value.
* * This includes distributions from Limited Liability Companies (LLCs)
When the spouse of a military member is a civilian, most states, Oklahoma included, allow the spouse to retain the same legal residency as the military member. They file a joint resident tax return in the military member’s State of Legal Residency (if required) and are taxed jointly under nonresident rules as they move from state to state. If the nonmilitary spouse does not wish to retain the allowed residency of the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living.
Residents should file on Form 511. Nonresident and part-year residents should file on Form 511NR. Both the 511 packet and the 511NR packet (a packet contains the form, instructions and tax tables) can be downloaded from this website.
You will file a joint Oklahoma return, using Form 511NR to allocate the Federal income between Oklahoma and the other state.
The Form 511-NR computes Oklahoma taxable income 'as if' all the income were earned in Oklahoma. In most cases, a base tax would have been computed using all of your income, both you and your spouse’s. However, your spouse’s military wages are protected under the Soldiers’ and Sailors’ Relief Act. This Act provides that only the military member’s state of residence can tax his/her military wages. Therefore, your spouse’s nonresident military wages are subtracted so they are not included in taxable income and not used to compute the base tax. The rest of your spouse’s income is not protected and therefore is used to compute the base tax.
Since all of your income was not earned in Oklahoma, we can not collect all of the base tax. The base tax is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. The result is your Oklahoma income tax, which is the tax attributable to Oklahoma source income.
Information regarding Military Spouses Residency Relief as it applies to Oklahoma.You have two options for filing your Oklahoma return(s).
1) File Oklahoma married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions. If the nonresident civilian spouse also has an Oklahoma filing requirement, he/she will file on Form 511NR, using married filing separate rates and reporting his/her income and deductions. Form 574 'Allocation of Income and Deductions' must be filed with the return(s).
OR..
2) File as if both, you and your spouse, were Oklahoma residents. Use the 'married filing joint' filing status and report all income of both spouses. A tax credit (Oklahoma Form 511TX) may be used to claim credit for taxes paid to the other state. A statement should be enclosed to the return stating the nonresident is filing as a resident for tax purposes only.
On November 11, 2009, the President signed into law the Military Spouses Residency Relief Act (hereinafter, “MSRRA” ) (S.475). This Act is effective beginning taxable year 2009. The Act amends the Servicemember Civil Relief Act (hereinafter, “SCRA”) to provide that a spouse shall neither lose nor acquire domicile or residence in a state when the spouse is present in the state solely to be with the servicemember in compliance with the servicemember’s military orders if the domicile is the same for both the servicemember and spouse.
For tax years 2009 – 2017, the spouse must maintain the same domicile as the nonresident servicemember in accordance with MSRRA.
On December 31, 2018, the President signed in to law the Veterans Benefits and Transition Act of 2018 (S. 2248). For tax years 2018 and later, the spouse may elect to use the same residence for tax purposes as the servicemember.
On December 31, 2018, the President signed in to law the Veterans Benefits and Transition Act of 2018 (S. 2248). For tax years 2018 and later, the spouse may elect to use the same residence for tax purposes as the servicemember.
Income Tax
Under the Act, a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true:
Under the Act, a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true:
- the servicemember is present in Oklahoma in compliance with military orders;
- the spouse is in Oklahoma to be with the servicemember; and
- the spouse maintains the same residence as the servicemember.
Withholding Tax
A spouse whose wages are exempt from Oklahoma income tax under the SCRA may claim an exemption from Oklahoma withholding tax. Spouses wishing to claim this exemption from income tax may file a Form OW-9-MSE: Annual Withholding Tax Exemption Certification For Military Spouse with their employer. Spouses claiming exemption from Oklahoma income tax should consider the impact on their income tax (and estimated income tax) liability in their resident state.
A spouse whose wages are exempt from Oklahoma income tax under the SCRA may claim an exemption from Oklahoma withholding tax. Spouses wishing to claim this exemption from income tax may file a Form OW-9-MSE: Annual Withholding Tax Exemption Certification For Military Spouse with their employer. Spouses claiming exemption from Oklahoma income tax should consider the impact on their income tax (and estimated income tax) liability in their resident state.
See further information about the Military Spouses Residency Relief in the FAQ below.
Military Spouses Residency Relief (Military Spouses Residency Relief Act & Veterans Benefits and Transition Act of 2018)
Top of PageFor tax years 2009 – 2017, the spouse must maintain the same domicile as the nonresident servicemember in accordance with the Military Spouses Residency Relief Act.
For tax years 2018 and later, the spouse may elect to use the same residence for tax purposes as the servicemember in accordance with the Veterans Benefits and Transition Act of 2018.
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Oklahoma source income and therefore subject to tax in Oklahoma for a nonresident servicemember and for the nonresident spouse who qualifies for the protection provided for under the Act consists of:- Non-military salaries, wages and commissions for work performed in Oklahoma by the servicemember.
- Income from an unincorporated business activity conducted in Oklahoma by either the servicemember or spouse.*
- Distributive share of the Oklahoma part of partnership income, gains, losses or deductions by either the servicemember or spouse.*
- Distributive share from Subchapter S Corporations doing business in Oklahoma by either the servicemember or spouse.*
- Net rents and royalties from real and tangible personal property located in Oklahoma by either the servicemember or spouse.
- Gains from the sales or exchanges of real property, located in Oklahoma by either the servicemember or spouse.
- Income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma by the servicemember.
Fill out the return according to the 'Not Required To File' section of the 511NR instructions. Do not enter anything as income from Oklahoma sources since your wife's wages are protected and not subject to tax by Oklahoma. Be sure to include a copy of your military W-2, your spouse’s W-2, your Leave and Earnings Statement (LES), your Federal income tax return and your resident state’s return.
Complete the Form 511NR according to the 511NR instructions, with the exception of your wife’s wages. Her wages are the only item of income which will be treated differently than provided for in the instructions. Do not enter her wages in the Oklahoma Amount column as the instructions indicate; however, her wages will still be entered in the Federal Amount column as instructed. Enter any Oklahoma withholding shown on the W-2 on the Oklahoma withholding line. Complete the remainder of the return as per the instructions.
When you file your return, be sure to include a copy of your military W-2, your spouse’s W-2, your Leave and Earnings Statement (LES), your Federal income tax return and your resident state’s return.
For tax years 2018 and later, a spouse can elect to use the same residence for tax purposes as the servicemember in accordance with the Veterans Benefits and Transition Act of 2018. Such election may be made by filing a nonresident or part year-resident Oklahoma income tax return.
For tax years prior to 2018, a spouse cannot pick and choose their State of legal residence/domicile. Domicile is the place established as a person’s true, fixed and permanent home. Oklahoma domicile, once established, is presumed to continue unless an individual can show a change has occurred. To effect a change of domicile there must be (a) actual abandonment of the first domicile, coupled with (b) the intention not to return to it and (c) actual residence (physical presence) in another place with intention of making it a permanent home.
One is presumed to retain his Oklahoma residency/domicile if he has:
One is presumed to retain his Oklahoma residency/domicile if he has:
- An Oklahoma Homestead Exemption;
- His family remains in Oklahoma;
- He retains an Oklahoma drivers license;
- He intends to return to Oklahoma; or
- He has not abandoned his Oklahoma residence.
Yes, the spouse must be in Oklahoma for the sole purpose of being with the servicemember. If the servicemember is transferred and the spouse remains in Oklahoma, this qualification is no longer met.
No, a temporary duty assignment does not change the servicemember’s duty station and therefore does not affect the protection afforded to the spouse under the Act.
Motor Vehicle Questions
Top of Page You may apply for Oklahoma vehicle title and registration at any tag agency location. Application should be made within thirty (30) days of establishing residency. Please refer to the Original Oklahoma Titles information for an outline of what is needed to apply for a title. Essentially, you will need evidence of ownership – either your out of state title or registration, as well as proof of Oklahoma - compliant liability insurance coverage (applicable to motor vehicles, only). Used vehicles entering from another state must be physically inspected by the registering tag agency, to verify the vehicle identification number (VIN) and odometer reading. Please note: If you do not have a negotiable out of state title to surrender to the tag agency, but have other acceptable proof of ownership (i.e. a registration certificate), and/or if the vehicle is not available for the above referenced inspection at time of applying for an Oklahoma title, the vehicle may be registered, with the Oklahoma title placed on hold. That title hold will remain in effect and no Oklahoma title certificate will be generated and issued until 1) a negotiable out of state title is surrendered to Oklahoma and 2) the referenced inspection is completed by an Oklahoma tag agency. Please refer to Original Oklahoma Titles Placed on Hold, for more detailed information. General titling and registration information may be found in the Motor Vehicle Information section of this site. If clarification or additional information is needed, please feel free to contact the Motor Vehicle Division at (in state toll free telephone) 1-800-522-8165, extension 13221, or (direct telephone)405-521-3221, [email protected] , or any Oklahoma Tag Agency.
Simply complete an Application for Duplicate Title(Form 701-7) and mail or deliver to any Oklahoma tag agency. The Application is available for dowloading from the Motor Vehicle Forms section of this website, or may be obtained from any tag agency.
The duplicate title fee is $11.00 + $1.50 mail fee (if applicable). Either current Oklahoma registration, or proof of the record owner’s out of state residency, is required.
Please allow up to 4 months for personalized plates to be manufactured and returned to the purchaser. Non-personalized special plates normally take 6 weeks to process and return.
Special plate applications, outlining ordering procedures and qualifying criteria (if applicable), are available for downloading from the Motor Vehicle Forms section of this web site. Most completed applications and payment may be submitted to any tag agency. Special plate designs are available for viewing on this web site and are also displayed in a wall chart posted at most tag agencies.
If the vehicle (identified by V.I.N.) was left to you in the deceased’s will, the will must first be probated (unless the value of the estate was under $20,000.00. In that event, contact a tag agent or the Motor Vehicle Division for assistance) before any action will be allowed. Once probated, you may present the letters testamentary issued by the court and awarding you the vehicle, along with a copy of the deceased’s death certificate, to any tag agency to transfer ownership of the vehicle into your name.
If the deceased left no will and you are entitled to the vehicle (no other party has a superior claim), you may obtain and complete appropriate title transfer documentation at any tag agency. In addition to these documents, you will be required to provide a copy of the deceased’s death certificate.
Vehicle excise tax and registration fee computations are outlined in the Motor Vehicle Information section of this site and may be used as a general guideline of the amounts that will be due. To arrive at a specific amount, you may contact the Motor Vehicle Division, or any tag agency, with the specific information (i.e. Vehicle Identification Number; Purchase Price & Date; Registration Classification, etc.) for Motor Vehicle Titling and Registration Fees.
Delinquent registration penalties vary, depending upon the situation (i.e. new vehicle purchase; registration renewal; etc.) and vehicle registration classification (noncommercial; commercial; etc.). For newly purchased vehicles, penalties will apply on the thirty-first (31 st) day following ownership assignment. For renewal of existing registrations, penalties will normally apply one month following the registration expiration month. You may contact the Motor Vehicle Division, or any tag agency, for specific penalty applications.
Once filed, liens will remain reflected as active in the Motor Vehicle Division computer files until a properly executed lien release is surrendered. If you have a lien release you wish to submit, mail the lien release to:
Oklahoma Tax Commission
Motor Vehicle Liens
P.O. Box 269061
Oklahoma CIty, OK 73126
There is no fee to release a lien on our system.
However, if you wish a new title to be issued reflecting the lien is no longer active, take your lien release and title to any tag agency. A new title, without the lien listed, will be processed for a title fee of $11.00.
No portion of the yearly fee you pay to register your car in Oklahoma is deductible as personal property tax. None of the fee is based on the car's value. Note: The Oklahoma motor vehicle excise tax you pay when you purchase a vehicle is deductible as part of the general sales tax. Taxpayers can claim general sales taxes instead of income taxes as an itemized deduction.
The renewal notice is not needed to renew your vehicle registration. You may renew at any tag agency by presenting the proper remittance and proof of insurance coverage, along with the tag, title or VIN number of your vehicle. Most vehicle registration types may also be renewed online, via the OkCARS registration renewal system.
Please note, you may choose the option of receiving emailed notifications of future vehicle registration expirations via the OkCARS online renewal system, or by notifying your tag agent at time of renewal.
Actively Serving US armed service members who are either Oklahoma residents, or stationed in Oklahoma, are entitled to a reduced annual vehicle registration rate of $26.00, $1.50 insurance verification fee and possible $1.50 mail fee. (Note: When registering at a tag agency, the taxpayer has the option to wait or return later for the registration receipt. Mailing of the receipt is optional.) A completed U.S. Armed Forces Affidavit (Form 779), properly attested to by an officer, and proof of liability insurance, must be submitted. Any tag agency can process the registration.
No. To transfer ownership of a vehicle, a negotiable certificate of title, properly assigned to the new owner(s), is required.
Oklahoma law provides that vehicle excise tax is based on the purchase price of a vehicle, excluding any trade-in adjustment and provided the purchase price is within twenty percent (20%) of the average retail value for that model of vehicle. If the purchase price was not within 20% of the average, a taxable value is assigned equal to the nearest acceptable price within the value range for that model. In such situations, the taxable value may be higher or lower than the actual purchase price, depending upon whether the price presented exceeded the highest or lowest limits of acceptable value for that model vehicle. Please note, no taxable value adjustment is made for the condition (mileage, damage, etc.) of a particular vehicle.
No, this will only be applied to vehicles that were purchased on or after July 1, 2017.
Yes, sales tax will be assessed in addition to the existing excise tax assessment.
Reduced excise tax amount (i.e. heavy weight, commercial trucks, cargo-carrying commercial trailers) have no corresponding sales tax rate reduction.
No, sales tax will NOT be assessed on manufactured homes, boats or outboard motors. It will also NOT be assessed on vehicles registered as special mobilized machinery and low & medium speed electrical vehicles.
As long as the purchase price is $0, no sales tax will be assessed.
Only if they are on the title as a registered owner.
Contact the OTC Taxpayer Assistance at (405) 521-3160 or email [email protected] for more information.
100% Disabled Veterans are eligible to be exempted from sales tax on up to $25,000 ($1,000 for surviving spouses) of annual purchases of all types - groceries; household goods, etc. If you want to exempt some portion of a vehicle purchase price from the assessment of sales tax, the DAV (or surviving spouse) must complete a Motor Vehicle Sales Tax Exemption Permit and declare the amount of the vehicle purchase price (not to exceed $25,000/$1,000) to be exempted from sales tax. Sales tax will be assessed on the remaining purchase price amount. Any amount declared exempt on a vehicle purchase will reduce that individual's annual exemption allowance to be applied towards other exempted purchase amounts - i.e. groceries, etc.
It does not exempt vehicle purchases from the assessment of sales tax, other than All Terrain Vehicles / Utility Vehicles / Off-road Motorcycles.
Only if the organization is specifically exempted from the assessment of sales tax. A sales tax exemption permit in the name of the transferee or OTC sales tax exemption letter issued to the transferee is required to exempt sales tax.
Oklahoma Sales Tax Holiday Questions
Top of Page A sales tax holiday is a period of time when retail sales taxes are not collectible or payable on a specific class of purchases.
The Oklahoma Legislature passed Senate Bill 861 during the 2007 Legislative Session to benefit both consumers and retailers in the state by providing sales tax exempt shopping. This will help businesses by providing a boost in the economy and the consumer by allowing them to save money when shopping for clothing and shoes.
For 2019, the holiday begins at 12:01 am on Friday, August 2, 2019 and ends at twelve midnight on Sunday, August 4, 2019.
Sales of any article of clothing or footwear designed to be worn on or about the human body and the sales price of the article is less than one hundred dollars ($100) are exempt. This does not apply to the sale of any accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear.
Any special clothing or footwear that is primarily designed for an athletic activity or protective use that is not normally worn except when used for athletic activity or protective use for which it is designed. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, and other similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing are considered taxable. The rental of clothing or footwear is also taxable.
Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free.
Yes, retailers may not charge tax on items that are tax-exempt during the sales tax holiday weekend.
Yes, if an eligible item is less than $100 it is sales tax exempt during the sales tax holiday. An item that is $100 or more is taxable.
The total price of items in the “bogo” cannot be averaged to qualify both items for the exemption. The exemption depends on the actual price paid for each item.
If a retailer offers a discount to reduce the price of an eligible item to less than $100 the item will qualify for the sales tax exemption. This applies to all discounts even if a retailer’s coupon or loyalty card is required to secure the discount. If a retailer accepts a coupon that entitles the retailer to third-party reimbursement, such as a manufacturer’s coupon, the discount provided by the coupon does not reduce the item’s sales price for purposes of determining whether the item is eligible for the exemption.
If a customer buys an eligible item during the sales tax holiday and later exchanges it for the same item in a different size or color, tax is not to be charged even if the exchange is made after the sales tax holiday. If a customer buys an eligible item during the sales tax holiday and returns the item after the tax holiday period for credit on the purchase of a different item, sales tax applies to the sale of the newly purchased item, even if it would have been eligible for the exemption during the sales tax holiday. If a customer buys an eligible item before the holiday period, but returns the item during the sales tax holiday period and receives credit on the purchase of a different item of eligible property, no sales tax is due on the sale of the new item.
Yes, eligible items will qualify for the exemption when final payment on the layaway is made and the item is given to the customer during the exemption period.
Eligible items sold to purchasers by mail, telephone, email or internet shall qualify for the sales tax exemption if the customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.
Eligible items purchased during the sales tax holiday using a previously issued raincheck qualify for the exemption. If a raincheck issued during the sales tax holiday is redeemed after the sales tax holiday, the purchase is not tax exempt.
Sales of eligible items exempted by the sales tax holiday should be reported on line 3g, “Other Legal Sales Tax Exemptions” of the Oklahoma Sales Tax report.
“Clothing” means all human wearing apparel suitable for general use. A nonexclusive list of clothing that is exempt from sales and use taxes follows:
- Aprons, household and shop
- Athletic supporters
- Baby receiving blankets
- Bathing suits and caps
- Beach capes and coats
- Belts and suspenders
- Boots
- Coats and jackets
- Costumes
- Diapers, children and adult, including disposable diapers
- Ear muffs
- Footlets
- Formal wear
- Garters and garter belts
- Girdles
- Gloves and mittens for general use
- Hats and caps
- Hosiery
- Insoles for shoes
- Lab coats
- Neckties
- Overshoes
- Pantyhose
- Rainwear
- Rubber pants
- Sandals
- Scarves
- Shoes and shoe laces
- Slippers
- Sneakers
- Socks and stockings
- Steel toed shoes
- Underwear
- Uniforms, athletic and non-athletic
- Wedding apparel
9-1-1 Telephone Fee
Top of Page9-1-1 Telephone fees applies to all entities that transact sales of wireless telecommunications in the State of Oklahoma.
A $0.75 9-1-1 telephone fee is required to be collected and remitted as follows:
1. Monthly on each wireless telephone connection and other communication device or service connection with the ability to dial 9-1-1 for emergency calls;
2. Monthly on each service that is enabled by Voice over Internet Protocol (VoIP) or Internet Protocol (IP) with the ability to dial 9-1-1 for emergency calls; and
3. On each prepaid wireless retail transaction occurring in this state.
The fee is due by the 20th of each month. For example, fees collected in January 2017 should be reported and paid by February 20, 2017.
You should file and pay electronically using OkTAP. If you are unable file and pay electronically you may also download form PWF20013-A: Oklahoma 9-1-1 Wireless Telephone Fee Return.
Royalty Interest Common Questions
Top of Page The tax is required to be withheld on all nonresident individual interest owners. Residency for Individual Oklahoma income tax purposes is currently defined Rule 710:50-3-36. 710:50-3-36. Residency (a) An Oklahoma resident is a person domiciled in this state. 'Domicile' is the place established as a person's true, fixed, and permanent home. A domicile, once established, remains until anew one is established. (b) One is presumed to retain his Oklahoma residency if he has: (1) An Oklahoma Homestead Exemption; (2) His family remains in Oklahoma; (3) He retains an Oklahoma drivers license; (4) He intends to return to Oklahoma; or (5) He has not abandoned his Oklahoma residence. Anyone not meeting the above criteria is considered a nonresident. For corporations and other entities, 68 O.S. Section 2353 (9) defines a resident corporation as one whose principal place of business is in Oklahoma. Nonresident corporations are all corporations that are not resident corporations.
The withholding is calculated on the gross amount. Gross royalty should be the same as reported for federal income tax purposes on IRS Form 1099.
Yes. If you are going to be remitting the tax withheld you must complete the application.
Oklahoma Tax Commission Form WTR10002 is to be used to remit quarterly royalty withholding. This form is available for download here: Form WTR10002.
The Oklahoma Tax Commission will accept check and/or EFT transactions. The address for mailing remittances is: Oklahoma Tax Commission, PO Box 26860, Oklahoma City, OK 73126-0860. To register for EFT, please call (405) 522-0214 for an EFT Registration Packet.
Currently, royalty payments are required to be reported via Federal Form 1099-MISC or OTC Form 500-A. The transmittal cover sheet provides a space for state income tax withheld. These forms can be submitted either in hard copy or magnetic media.
Reports are due the 30th day of the month following the end of the quarter. Pre-printed forms will be mailed prior to the due date.
There is no exemption for small amounts of royalty payments.
The form that individuals affected by oil and gas withholding should file is the Form 511NR. For corporations, affected by oil and gas withholding should file OTC Form 512 and 512S.For fiduciary, affected by oil and gas withholding should file OTC Form 513NR.Tax forms are available for downloading from our Income Tax forms page.
The withholding amounts that are required to be deducted from royalty payments are considered in lieu of any estimated taxes that you may be currently paying on royalty payments. Please note however that this only affects income generated from the royalty payments. If you have other Oklahoma income you would need to continue to make Oklahoma estimated payments for that income.
Disabled Veteran Exemption Questions
Top of PagePersons who have been certified as receiving compensation at the 100% rate where disability is permanent and where it is service connected as certified by the United States Department of Veterans Affairs are eligible for the exemption. Sales qualifying for the exemption are limited to $25,000.00 per year.
The sales tax exemption for the 100% disabled veterans extends to the surviving spouse of a deceased qualified veteran if the surviving spouse has not remarried. Sales qualifying for the exemption are limited to $1000.00 per year for the surviving spouse.
Qualified 100% disabled veterans may obtain an additional card for a household member who is authorized to make purchases on their behalf. An authorized household member includes a qualified veteran’s spouse or other person residing with the qualified veteran. To obtain an additional card, the qualified veteran should complete Form 13-55 and submit it to the address listed on the form.
For further definition and explanation of this exemption, please refer to:
- Sales Tax:
Title 68 O.S. Supp. 2008, Section 1357 (34) - Motor Vehicle:
Title 68 O.S. Supp. 2005, Section 2105 (16) - Ad Valorem:
Oklahoma Constitution Article 10, Section 8E
Yes, the spouse or member of the veteran's household may make purchases on the veteran's behalf.
Qualified 100% disabled veterans may obtain an additional card for a household member who is authorized to make purchases on their behalf. An authorized household member includes a qualified veteran’s spouse or other person residing with the qualified veteran. To obtain an additional card, the qualified veteran should complete Form 13-55 and submit it to the address listed on the form.
Senate Bill 46, effective August 24, 2012, expands the sales tax exemption for 100% disabled veterans to include sales to the surviving spouse of a deceased qualified veteran if the surviving spouse has not remarried. Sales qualifying for exemption are limited to $1,000 per year for a qualifying un-remarried surviving spouse.
To receive an exemption card, the applicant must provide to the Taxpayer Assistance Division, Oklahoma Tax Commission, a letter from the U.S. Department of Veterans Affairs {'VA”} that applicant is the surviving spouse of a deceased veteran who was determined by the VA prior to his/her death to be honorably discharged, 100% service-connected, permanent and total disabled. You should contact the Oklahoma Department of Veteran's Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit.
Yes, all sales taxes, including city and county sales tax, will be exempt.
No, the tax on cigarettes, alcohol and gasoline is an excise tax, not a sales tax.
With the passage of SB1084, effective August 25, 2006, vendors are now required to accept the Veterans Exemption Card. If a vendor chooses not to accept the card, they could face a $500 fine. If you have been denied the exemption, please use Form 13-37 to notify the Oklahoma Tax Commission of the offense. Downloads: Form 13-37 Notification of Denial of Exemption
Yes, if taxes were paid after the effective date on your exemption card and the receipt date is not over two years prior to the refund request. A refund will not be made if the receipt date is more than two years old or if the receipt date is prior to the effective date on your exemption card. The exemption limit for the DAV is $25,000.00 in taxable sales each fiscal year. The exemption limit for the un-remarried surviving spouse of the DAV is $1,000.00 in taxable sales each fiscal year.
You can download the “Application for Credit or Refund of State and Local Sales or Use Tax(Form 13-9)”, complete, attach copies of your receipts and mail to:
Oklahoma Tax Commission
Account Maintenance Division
P.O. Box 269060
Oklahoma City, Ok 73126-9060
With the passage of SB1084, effective August 25, 2006, vendors are now required to accept the Veterans Exemption Card.
If a vendor chooses not to accept the card, they could face a $500 fine.
If you have been denied the exemption, please use Form 13-37 to notify the Oklahoma Tax Commission of the offense.
You can download Form 13-37 Notification of Denial of Exemption, complete and mail it to:
You can download the “Application for Credit or Refund of State and Local Sales or Use Tax(Form 13-9)”, complete, attach copies of your receipts and mail to:
Oklahoma Tax Commission
Account Maintenance Division
P.O. Box 269060
Oklahoma City, Ok 73126-9060
With the passage of SB1084, effective August 25, 2006, vendors are now required to accept the Veterans Exemption Card.
If a vendor chooses not to accept the card, they could face a $500 fine.
If you have been denied the exemption, please use Form 13-37 to notify the Oklahoma Tax Commission of the offense.
You can download Form 13-37 Notification of Denial of Exemption, complete and mail it to:
Oklahoma Tax Commission
Compliance Division, Collections Section
P.O. Box 269062
Oklahoma City, OK 73126-9062
If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers are how this section of the website is created. https://skieycrew536.weebly.com/autocad-2007-torrent-with-cracks.html.
A 100% disabled veteran from service related injuries must provide the letter from the United States Department of Veterans Affairs, Muskogee, OK certifying that the applicant is a qualifying veteran. Contact the Oklahoma Department of Veteran’s Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit.(This letter is specifically for this Oklahoma benefit.)
Qualified 100% disabled veterans may obtain an additional card for a household member who is authorized to make purchases on their behalf. An authorized household member includes a qualified veteran’s spouse or other person residing with the qualified veteran. To obtain an additional card, the qualified veteran should complete Form 13-55 and submit it to the address listed on the form.
There is no fee for the exemption card.
The DAV card and household member cards are effective for the life time of the veteran.
The DAV card and household member cards are effective for the life time of the veteran.
An un-remarried surviving spouse of a 100% disabled veteran from service related injuries must provide a letter from the United States Department of Veterans Affairs, Muskogee, OK certifying that the applicant is the un-remarried spouse of the qualifying veteran. Contact the Oklahoma Department of Veteran’s Affairs at 1-888-655-2838 for assistance with this Oklahoma benefit. (This letter is specifically for this Oklahoma benefit.)
The un-remarried surviving spouse card is effective for the life time of the spouse or until the spouse remarries.
There is no fee for the exemption card.
Your letter can be mailed or brought to one of our offices. For security of your personal information it should not be sent by FAX/email.
Mail: Oklahoma Tax Commission,
P.O. Box 269057,
Oklahoma City, OK 73126-9057
There is no fee for the exemption card.
Your letter can be mailed or brought to one of our offices. For security of your personal information it should not be sent by FAX/email.
Mail: Oklahoma Tax Commission,
P.O. Box 269057,
Oklahoma City, OK 73126-9057
If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from the taxpayers is how this section of the website is created.
Retirement Income Questions
Top of PageSocial Security benefits that are included in the Federal Adjusted Gross Income shall be subtracted on your Oklahoma income tax return.
Please see either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR.
Each individual may exclude 100% of their retirement benefits received from the Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security to the extent such benefits are included in the Federal Adjusted Gross Income. Enter your Retirement Claim Number from your Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A, line 3 or Schedule 511NR-B, line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with your return. To be eligible, such 1099-R must be in your name. Note: Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for this exclusion except:
- Retirement benefits containing both a FERS and a CSRS component, the CSRS component will qualify for the exclusion.
- The FERS Annuity Supplement (as authroized by Chapter 84 of Title 5 of the United States Code) paid to certain FERS retirees until eligible for social security at age 62, will qualify for the exclusion.
Each individual may exclude 75% of their retirement benefits or $10,000, whichever is greater, but not to exceed the amount included in the Federal Adjusted Gross Income. The retirement benefits must be from any component of the Armed Forces of the United States.
Please see either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR.
Each individual, may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. (To be eligible, you must have retirement income in your name.)
The retirement benefits must be received from the following: the civil service of the United States*, the Oklahoma Public Employees Retirement System of Oklahoma, the Oklahoma Teacher's Retirement System, the Oklahoma Law Enforcement Retirement System, the Oklahoma Firefighters Pension and Retirement System, the Oklahoma Police Pension and Retirement System, the Employee retirement systems created by counties pursuant to Sections 951 et seq. of Title 19 of the Oklahoma Statutes, the Uniform Retirement System for Justices and Judges, the Oklahoma Wildlife Conservation Department Retirement Fund, the Oklahoma Employment Security Commission Retirement Plan, or the Employee retirement systems created by municipalities pursuant to Sections 48 - 101 et seq. of Title 11 of the Oklahoma Statutes. Enclose a copy of Form 1099-R.
*Do not include any CSRS retirement benefits already excluded on Schedule 511-A, line 3 or Schedule 511NR-B, line 3.
See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR.
Other Retirement Income:
Each individual may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income. For any individual who claims the exclusions for government retirees on Schedule 511-A, line 5 or Schedule 511NR-B, line 5, the amount of the exclusion cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, line 5 or Schedule 511NR-B, line 5 (if less than zero, enter zero).
The retirement benefits must be received from the following and satisfy the requirements of the Internal Revenue Code (IRC): an employee pension benefit plan under IRC section 401, an eligible deferred compensation plan under IRC section 457, an individual retirement account, annuity or trust or simplified employee pension under IRC section 408, an employee annuity under IRC section 403 (a) or (b), United
States Retirement Bonds under IRC section 86, or lump-sum distributions from a retirement plan under IRC section 402 (e). Enclose a copy of Form 1099-R or other documentation.
States Retirement Bonds under IRC section 86, or lump-sum distributions from a retirement plan under IRC section 402 (e). Enclose a copy of Form 1099-R or other documentation.
See either Schedule 511-A in the Oklahoma Resident Packet 511 or Schedule 511NR-B in the Oklahoma Nonresident/Part-Year Resident Packet 511NR.
1099/500-B Filing and Information
Top of Page- Participate in the IRS Combined Federal/State program.
- Import Bulk 1099 Files via OkTAP (Oklahoma Taxpayer Access Point).
- Use our 1099/500-B data entry program on OkTAP.
- Note: We no longer accept paper 1099s, 501 or 500-B
No, you must upload your text file via OkTap and it must conform to the IRS Publication 1220 specifications.
Yes, unless you participate in the Federal Combined Fed/State program.
You must test your 1099 file through the IRS Fire test system. You can find out more information at www.irs.gov, or in IRS Publication 1220.
- Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
- Form 1099-DIV, Dividends and Distributions
- Form 1099-G, Certain Government Payments
- Form 1099-INT, Interest Income
- Form 1099-MISC, Miscellaneous Income
- Form 1099-OID, Original Issue Discount
- Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and
- Oklahoma Forms 500-B and accompanying 501 summary form (note these forms are not part of the Combined Federal/State program and must be filed via OkTAP directly)
We will accept the exact same file format as shown in IRS Publication 1220, a “K” record is required.
No, the file must be a text file that conforms to the IRS Publication 1220 specifications.
No, converted files will not work. The file must conform to IRS Publication 1220 specifications.
Yes, just leave that field blank. The Transmitter Control Code is used by the Combined Fed/State program, not by our OkTap program.
We suggest you use Internet Explorer 11, if you have an earlier version you can set it to use compatibility view. Mozilla Firefox and Chrome may not work correctly with our software.
Yes, it is suggested that all special characters and punctuation be removed from the upload file.
- Verify it matches the specifications in the IRS Publication 1220 specifications.
- Contact your software company and ask them if the software is capable of creating the Oklahoma 1099 file.
- Remove special characters such as ½ symbol and all punctuation from the file.
- Only text files with a file size of 200 MB or less are accepted.
- It is recommended to use Internet Explorer 11. If you have a version of Internet Explorer older than 11 you can put your browser into compatibility view to upload the file. Mozilla Firefox and Chrome may not work correctly with our software.
- Files must not have passwords or be encrypted.
- One file may be attached and submitted at a time.
- Only submit 1099’s that contain Oklahoma Information.
- Verify your records are in the correct order.
- File must contain “T” transmitter record, “A” payer record, at least one “B” payee record , “C” end of payer record, at least one “K” state total record, and, “F” end of transmission record.
- Each record must be 750 characters.
Records T,A,B,C,K,F – See “File Format” in IRS Publication 1220 for an explanation.
You may file Tax Year 2018 1099s electronically at any time after January 1, 2019.
500-B and 501 | Due date (including extensions) of the pass-through entity's income tax return |
We encourage you to file early.
Yes, request an extension by e-mailing your request to [email protected].
No, but you will receive a confirmation number when the file is uploaded, you will be contacted by e-mail if there is a problem.
Yes, you will not be able to obtain copies from OTC.
Moveit is our process for transferring large files. Simply send an e-mail to [email protected] and ask for a Moveit account to process 1099s and our IT security will get an account set up so you can upload your file. Moveit instructions can be found at this link: Moveit instructions will open in a separate document.
Contact OTC at [email protected] or call (405) 521-3160.
Yes, to electronically file a 1099 with Oklahoma you will need either a Customer Account or a Third-Party Account, in addition to an OkTap account.
By calling our Taxpayer Assistance Division at (405)521-3160 Choose option 6 and ask for a BT120.
You can sign up for a Customer Account via our website (this will require the creation of a tax type account).
Click on Online Services on our home page www.tax.ok.gov
Choose Online Filing Businesses
Choose Online Business Registration and the follow online instructions.
Once you have a Customer or Third-Party account, you will need to register for an OkTap account to upload the 1099s.
Click on Online Services on our home page www.tax.ok.gov
Choose Online Filing Businesses
Choose Online Business Registration and the follow online instructions.
Once you have a Customer or Third-Party account, you will need to register for an OkTap account to upload the 1099s.
Go to our website www.tax.ok.gov
click the link that says Businesses
choose OkTap-Online Account Access
Under Sign Up!
click the link that says Does your business need a username? Click here.
You will need to know your Oklahoma WTH withholding account ID. If you do not know your ID, contact Taxpayer Assistance at (405) 521-3160.
You must have either a Taxpayer or Third-party account to register for an OkTap account. You must have an OkTap account to upload a 1099 file.click the link that says Does your business need a username? Click here.
You will need to know your Oklahoma WTH withholding account ID. If you do not know your ID, contact Taxpayer Assistance at (405) 521-3160.
Yes, you can use any OkTap account to upload as many of your clients as you like.
We suggest you use Internet Explorer 11 to upload your file. If you have an earlier version of Internet Explorer, you can set it to use compatibility view. Chrome and Mozilla Firefox may not work correctly with our software.
1099MISC_001_2017_999999999.txt
(1099MISC = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
1099K_001_2017_999999999.txt
(1099K = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
1099R_001_2017_999999999.txt
(1099R = Type of 1099, 001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
If you are submitting multiple types of 1099 files just label the file 1099_001_2017_999999999.txt
W-2/W-3 Filing and Information
Top of Page Instructions for electronically uploading the filing of Form W-2 , and filing Form W-3 with the Oklahoma Tax Commission (OTC) using the Specifications (EFW2 format for tax year 2017 reporting).
All employers must submit W-2 Copy State Copy and W-3 Reconciliation electronically either through a file upload through OkTAP or manually enter via OkTAP.
- File electronically by uploading a file through our OkTap system.
- File electronically by manually entering W-2 data online through our OkTap system.
- File electronically by importing an Excel file in the W-2 data entry program.
No, we do not accept PDF or Excel files for electronic upload via the upload program. We do not accept any kind of converted files via our upload program option. The file must be originally created in the text format that conforms to the specifications in the EFW2 and created by your payroll software or third-party provider.
No, we have a customized RS and RV record layout. You can find the layouts in the last two questions of this FAQ document. We also recommend a standard file name. In addition, we will only accept text (.txt) files or zipped (.zip) files; we will not accept EBCDIC files.
We suggest you use Internet Explorer 11 to upload your file. If you have an earlier version of Internet Explorer, you can set it to use compatibility mode. Chrome and Mozilla Firefox may not work correctly with our software.
We may shred them and consider them not filed.
No. If you submitted a wage report electronically, do not send us the same information on paper forms
Yes, you will need to have an OTC account in order to register for an OkTAP account.
No; you will just register your company with a third–party account. Then you can register for an OkTap account and bulk upload or data enter as many employers as needed. Or you can use your company’s existing OkTap account to upload your clients W-2’s.
Contact the Taxpayer Assistance Division of the Oklahoma Tax Commission at (405) 521–3160 to request a BT120 form.
No, you must call the Taxpayer Assistance Division of the Oklahoma Tax Commission at (405) 521–3160 to request a BT120.
Yes, you will have the option to register multiple OkTAP logons for your account so your employees can upload W2s at the same time from multiple computers.
Go to our website www.tax.ok.gov,
then click the link that says “Businesses,”
then choose “OkTAP–Online Account Access” from the drop down menu,
then click the “Register Now” button and follow the on–line instructions.
then click the link that says “Businesses,”
then choose “OkTAP–Online Account Access” from the drop down menu,
then click the “Register Now” button and follow the on–line instructions.
No, you will be able to register for an OkTAP account with your existing withholding account.
No, use your existing OkTAP account to upload or data enter W–2 and W–3s.
Go to our website www.tax.ok.gov,
then click the link that says “Businesses,”
choose “OkTap–Online Account Access” from the drop down menu
enter your username and passord and click the “Logon” button.
enter your username and password and click the “Logon” button
choose the link “W2 and W3: Filing Center”
then click the link that says “Businesses,”
choose “OkTap–Online Account Access” from the drop down menu
enter your username and passord and click the “Logon” button.
enter your username and password and click the “Logon” button
choose the link “W2 and W3: Filing Center”
For Tax Year 2018, W2/W3 are due by January 31, 2019.
- Contact your payroll software provider and ask if your software is capable of creating the Oklahoma W-2 file.
- Make sure the file conforms to the EFW2 specifications.
- Make sure you have a customized RS and RV record layouts in your file.
- See questions below for additional information.
- Contact OTC at [email protected] or call (405) 521-3160 for assistance.
- Contact your payroll software provider and ask if your software is capable of creating the Oklahoma W-2 file.
- Make sure the file conforms to EFW2 specifications.
- Remove all special characters such as the ½ symbol and punctuation.
- Make sure the record length is 512.
- Make sure the CR (carriage return), and LF (line feed) characters are at the end of each record after character 512.
- Make sure you have a customized RS and RV record.
- The file name must end in either .txt or .zip
- Contact [email protected] or call (405) 521-3160 for assistance.
- The upload file must contain the records in the correct order, with the correct file length.
- Each record must contain a CR(carriage return) and LF (line feed) characters at the end of each record after character 512.
- All Federal Employer Identification Numbers (FEINs) must be numeric.
- Tax Year must be numeric.
- All required fields must be populated.
- Remove special characters such as ½ and punctuation.
Yes. OTC follows IRS requirements. The IRS requires that you retain a copy of your W–2 Copy A data or to be able to reconstruct the data for a least four (4) years after the due date of the report. You will not be able to obtain copies of your W–2’s or W–3 from the Oklahoma Tax Commission.
Moveit is our process for transferring large files. Simply send an e-mail to [email protected] and ask for a Moveit account to process W–2s and our IT security will get an account set up so you can upload your file. Moveit instructions can be found at this link: Moveit instructions will open in a separate document.
The file size limit is 200 MB, which is about 350,000 W–2’s.
Contact OTC at [email protected] or call (405) 521-3160.
No; if you are uploading a file you will need to upload a RV and RT record. Yes; if you are data entering W–2s the program will calculate the W–3 for you at the end of the data entry session.
W2_001_999999999_2017.txt (001 = file sequence number, 2017 = Tax Year, 999999999 = YOUR FEIN)
- Data must be recorded in the ASCII-1 character set.
- Please ensure that the file is in text format. The file can be a zipped text.
- Scan the file for viruses before submitting it to OTC.
- We encourage you to file combined reports to avoid creating a separate file for each employer.
- We prefer files with record delimiters (CR – Carriage Return followed by LF – Line Feed). Please follow these guidelines for including carriage return/line feeds at the end of each record:
- Each record delimiter must consist of a carriage-return/line feed (CR/LF) and placed immediately following position 512. Typically, this is accomplished by pressing the “Enter” key at the end of each record (i.e., after position 512).
- The ASCII-1 hexadecimal value for the carriage return character is 0D (zero and letter D); the ASCII-1 hexadecimal value for the line feed is 0A (zero and letter A). The ASCII-1 decimal values for the two characters are 13 and 10, respectively.
- Each record should be followed immediately by a single record delimiter.
- Do not place a record delimiter before the first record of the file.
- Do not place record delimiters after a field within a record.
- The file should contain only one submission, beginning with an RA record and ending with an RF Record.
- The record length must be exactly 512 bytes.
You may use any compression software that will compress your files in .ZIP format.
You may submit files all year. However, initial files received after February 28, 2017 for Tax Year 2016 or, January 31st, 2018 for Tax Year 2017, will be considered “late” by OTC.
No. We will not accept any corrected electronic or paper W2s and W3s for the 2017 tax year. We will accept corrected W2s for tax year 2018.
Your data will be saved for one (1) month then will be deleted.
The RS record will break out the data related to taxes specific to the State of Oklahoma. For a breakdown of the file layout, click the hyperlink for a pdf.
Click here to download table (PDF)
Click here to download table (PDF)
The RV record is the State total record. For a breakdown of the file layout, click on the hyperlink for a pdf.
Click here to download table (PDF)
Click here to download table (PDF)
Sales Exemption Inquiry Data Files
Top of Page Contact the OTC at mailto:[email protected] or call the phone number provided on the letter for assistance.
This is the name you give your file when you save it.
The file should be name using the following format:
SalesExemption.001.account#.mmyy
The account number is the middle 8 digits of your sales tax permit number.
The month and year are the reporting period the data covers.
The month and year are the reporting period the data covers.
No. Only Excel .xlms, .xls, .xlsx, .csv files can be accepted through OkTAP.
OkTAP can load files up to 200 MB and can accept zipped files.
No. Our system can only accept data in the format provided.
No. Formulas cannot be used in the data file.
No. The file cannot have headers in the rowscells. Line 1 must be your sales tax permits number and row 2 should be the beginning of the exemption data. If row 2column A has anything other than a date in it, the file will be rejected.
No. An exemption review is to verify that all exemptions are properly documented and acceptable based on the electronic information provided, therefore all exempt sales must be documented and cannot be sampled.
You may submit a request for additional time to [email protected].
Yes. If you enter in a city code or a ZIP code that starts with a zero, change the cell format to ‘text’ so the zero is shown.
The data file must include all exemptions taken on the return requested. In situations where no permit number is available:
- Services should be listed and described in column E.
- If a sale was made to a contractor, acting as an agent for an exempt group under Rule 710:65-7-13 & 710:65-19-56, the name of the contractor is to be listed in column E and the name of the exempt group is to be listed in column F.
- Items coded as W – Other Legal Sales Tax Exemptions, a description of the item or name of group should be listed in column E.
- Items listed under cigarettes, gasoline, food stamps, newspapers, coin operated devices, motor vehicle, returned merchandise or sales tax holiday can be lump sum amounts for each of the individual exemption types and do not have to be listed per transaction or customer.
The date format must be mmddyyyy (i.e. 08312016).
These codes are based on the type of exemption you are claiming and match the sales tax report filed with the OTC. Services include items such as labor and shipping. Other legal sales tax exemptions may include items such as damage waiver fees. A full list of these codes is on the 2nd page of your request letter, or on the OkTAP sales tax report under “exemptions”.
- Customer permit numbers should be typed exactly as shown on the permit
( i.e. exm–12345678–05).
- The permit number field cannot have a number or information that is greater than 15 characters long, including any spaces and dashes.
- Only enter the permit as shown. Extra or missing characters or numbers will fail to match up with the OTC permit data base.
You can type in ‘Letter’ for any church, Oklahoma school, or Oklahoma government that provides you only with a letter from the OTC stating they are an exempt organization.
If the sale is made to an out of state company purchasing an item for resale and having the item drop shipped to a customer in Oklahoma, the sale should be listed as ‘I’–out of state and instead of the permit number, type ‘drop shipment’ in column C. The city and state will be the location in Oklahoma the item was drop shipped to.
Sales tax codes are 4 digit codes assigned to cities and counties in Oklahoma. If a sale is outside of city limits, the county code should be used. Out of state citystates will use the code 8001.
- City codes can be found at www.tax.ok.gov
- SalesUseLodging Tax Charts can be located in the “Top Downloads” list or under Businesses SalesUse Sales Use Lodging Tax Rate Charts
Use the code 8001 for sales made to locations other than inside the State of Oklahoma.
Oklahoma is a streamline state; therefore the point of delivery is the point of sale no matter what shipping method is used to transport the item.
Line items with an Exemption Code of ‘V’ need to have a description of the type of service provided entered into column ‘E’ where you would normally enter the company name.
Line items with an Exemption Code of ‘W’ that are not to people holding permit numbers will need to have the name of the group, if applicable, or a description of the type of item exempted entered into column E where you would normally enter the company name.
You should enter the name of the customer you sold to as shown on your invoice.
You can combine multiple sales to one customer if all sales are made in the same city, under the same exemption permit. If the sales are not in the same city, you will need to split the sales up so that the correct city is reflected for each group of transactions for that customer.
No. Sales to each customer must be listed, including each out of state customer.
No. All sales must be listed on tab 1 of the file you submit. You may have other tabs that contain additional information, but tab 1 must be in the format required and contain all sales taken as an exemption.
All cells in the date, exemption code, city code, city, states, zip code and amount columns must be filled in for each data line entered.
The amount column cannot contain formulas or more than two decimal places.
The date range must be for the filing period requested.
The column maximum characters listed for date, exemption code, customer exemption permit number, city code, state and zip code cannot be exceeded.
The data file cannot have headers in the data. Line 1 must be the vendor permit number.
Line 2 must start with a date in column A.
Line 2 must start with a date in column A.
The data file must include all columns (A through J). If there are too many columns or too few columns, the file will reject.
Sign into your OkTAP account as you normally would when filing your sales tax return.
- Select your STS or SVU account. If you have multiple accounts, you will need to select the specific account and period referenced in the letter you received.
- Select the period for which the data file has been requested.
- Click on ‘I Want To’.
- Click on ‘Import Sales Tax Exemption File’.
- Click ‘Browse’, locate the data file on your computer, select the file and click ‘save’.
- Click ‘Submit’.
Excel .xlms, .xls, .xlsx, .csv files can be accepted through OkTAP.
The data that you are submitting must be on the first tab of the file. You can have multiple tabs as long as the first tab always contains the data requested in the format required.
- Delete the file from the OkTAP system by going to the Attachments tab and removing the correct attachment.
- Correct the errors on your data file.
- Upload the file again through OkTAP.
You may either send an e-mail with a pdf copy of the documentation you wish to provide to [email protected],
or you can mail it to:
or you can mail it to:
2501 Lincoln Blvd.
Oklahoma City, OK 73194.
Oklahoma City, OK 73194.
Yes. You can submit the file through OkTAP within the 60 days as instructed in the billing letter.
You can find the OTC sales tax rules on our website at www.tax.ok.gov. You may also find “Packet E – Oklahoma Sales Tax Exemption Packet useful.”
Yes. A sales tax permit lookup is available through OkTAP in the Resources Searches section. Searches can be performed on the old 6 digit permits and the current EXM and STS permits.
Marketplace Legislation
Top of Page HB 1019XX (2018) gives certain marketplace facilitators, remote sellers, and referrers the option to either collect and remit Oklahoma tax, or elect to notify their customers purchasing tangible personal property (TPP) for Oklahoma delivery that use tax may be due, and report to the Oklahoma Tax Commission customer names, addresses, and aggregate dollar amounts of each customer’s purchases.
The measure may be found at http://www.oklegislature.gov/BillInfo.aspx?Bill=hb1019&Session=172X by selecting “Versions” and “Enrolled (final version)”.
Amendment may be found at http://www.oklegislature.gov/BillInfo.aspx?Bill=SB513 by selecting “Versions” and “Enrolled (final version)”.
Amendment may be found at http://www.oklegislature.gov/BillInfo.aspx?Bill=SB513 by selecting “Versions” and “Enrolled (final version)”.
Marketplace facilitators are defined as persons, including vendors, who list or advertise TPP for sale in any forum, directly or indirectly, collect the payment from the purchaser, and transmit the payment to the marketplace seller.
A referrer receives consideration to advertise a seller‘s products, and transfers a buyer to the seller, facilitator, or other party to complete a sale, without collecting a receipt from the purchaser.
A remote seller is anyone other than a marketplace facilitator, marketplace seller, or referrer, who does not maintain a place of business in Oklahoma, but who sells TPP that would be subject to tax in the State.
Only those marketplace facilitators who do not maintain a place of business within the State and have at least $10,000 dollars of sales within the last 12 months have the option to collect tax or provide a notice and report. If the marketplace facilitator maintains a place of business within the State, the facilitator is mandated to collect tax on sales made on its behalf, and on behalf of any marketplace seller for whom a sale within Oklahoma is facilitated.
For sellers that have over $100,000 in sales in the past 12 months must collect and remit tax to the State, they no longer have the option to report sales instead of collecting tax.
For referrers, the option to elect to collect or report applies only to sales directly resulting from referrals to sellers and sales of the referrer’s own products if the referrer does not maintain a place of business in Oklahoma. A referrer can make differing elections for sales resulting from referrals and sales of its own products. However, a referrer continues to be required to collect sales/use tax on sales of its own products if the referrer maintains a place of business in the State.
Finally, for remote sellers meeting the sales threshold in Oklahoma, there are no circumstances where an election is not required. Remote sellers making taxable sales of at least $10,000 within the State must collect tax from their Oklahoma customers or notify their customers that they may owe use tax and file a report of all Oklahoma sales with the Tax Commission. Remote sellers making taxable sales of at least $100,000 within the State must register and collect tax.
For sellers that have over $100,000 in sales in the past 12 months must collect and remit tax to the State, they no longer have the option to report sales instead of collecting tax.
For referrers, the option to elect to collect or report applies only to sales directly resulting from referrals to sellers and sales of the referrer’s own products if the referrer does not maintain a place of business in Oklahoma. A referrer can make differing elections for sales resulting from referrals and sales of its own products. However, a referrer continues to be required to collect sales/use tax on sales of its own products if the referrer maintains a place of business in the State.
Finally, for remote sellers meeting the sales threshold in Oklahoma, there are no circumstances where an election is not required. Remote sellers making taxable sales of at least $10,000 within the State must collect tax from their Oklahoma customers or notify their customers that they may owe use tax and file a report of all Oklahoma sales with the Tax Commission. Remote sellers making taxable sales of at least $100,000 within the State must register and collect tax.
Elections should be made on or before July 1, 2018 for fiscal year 2019. Thereafter, elections shall be made on or before June 1 of each year. The election shall apply to the upcoming fiscal year.
A marketplace facilitator, remote seller or a referrer may change an election to collect and remit the tax at any time during a fiscal year by filing a new election form with the Oklahoma Tax Commission and obtaining a tax permit, if applicable. The election will be effective thirty (30) days after the filing and effective for the balance of the fiscal year in which the election was filed and for the next succeeding fiscal year.
A marketplace facilitator, remote seller or a referrer who does not submit an election will be deemed to have elected to comply with the notice and reporting requirements.
The applicable tax rate may be determined by utilizing the sales/use tax rate locator system available at:
https://www.ok.gov/tax/Online_Services/Online_Filing_-_Individuals/Sales_&_Use_Rate_Locator/index.html
https://www.ok.gov/tax/Online_Services/Online_Filing_-_Individuals/Sales_&_Use_Rate_Locator/index.html
- Post a conspicuous notice on your website or other forum that informs purchasers intending to purchase TPP for delivery to a location within Oklahoma that:
- sales or use tax may be due in connection with the purchase and delivery of the tangible personal property,
- Oklahoma requires the purchaser to file a return if use tax is due in connection with the purchase and delivery, and
- the notice is required by law; and
- Provide a written notice to each purchaser at the time of each sale that includes all of the following:
- a statement that sales or use tax was not collected in connection with the purchase,
- a statement that the purchaser may be required to remit use tax directly to the Oklahoma Tax Commission, and
- instructions for obtaining additional information from the Tax Commission regarding whether and how to remit use tax. This additional information can be found in the FAQs on the Oklahoma Tax Commission website https://www.ok.gov/tax/ or by calling Taxpayer Assistance at (405) 521-3160.
The notice must be prominently displayed on all invoices and order forms and on each sales receipt or similar documents, whether in paper or electronic form, provided to the purchaser.
A referrer shall post a conspicuous notice on its platform that informs purchasers intending to purchase TPP for delivery to a location within Oklahoma that includes all of the following:
- Sales or use tax may be due in connection with the purchase and delivery;
- The person to which the purchase is being referred may or may not collect and remit sales or use tax to the Oklahoma Tax Commission in connection with the transaction;
- Oklahoma requires the purchaser to file a return if use tax is due in connection with the purchase and delivery and not collected by the person;
- The notice is required by law;
- Instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission; and
- If the person to whom the purchaser is being referred does not collect sales or use tax on a subsequent purchase by the purchaser, the person may be required to provide information to the purchaser and the Commission about the purchaser's potential tax liability.
The notice must be permanently displayed and may include pop-up boxes or notification by other means that appears when the referrer transfers a purchaser to another person to complete the sale.
“Oklahoma Use Tax may be due in connection with this sale. Oklahoma tax is NOT being collected with this purchase by this retailer. You may be required to remit the use tax directly to the Oklahoma Tax Commission for this purchase. Additional information about how to remit use tax to the Oklahoma Tax Commission can be found in the FAQs on the Oklahoma Tax Commission website https://www.ok.gov/tax/ or by calling Taxpayer Assistance at (405) 521–3160“.
A remote seller or marketplace facilitator that does not elect to collect and remit Oklahoma sales or use tax shall, no later than January 31 of each year, provide a written report to each purchaser during the immediately preceding calendar year that includes all of the following:
- A statement that the remote seller or marketplace facilitator did not collect sales or use tax in connection with the purchase and that the purchaser may be required to remit use tax to the Tax Commission;
- A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the remote seller or marketplace facilitator and delivered to a location within Oklahoma;
- Instructions for obtaining additional information from the Tax Commission regarding whether and how to remit use tax to the Tax Commission; and
- A statement that the remote seller or marketplace facilitator is required to submit a report to the Oklahoma Tax Commission that includes the name of the purchaser and the aggregate dollar amount of the purchaser’s purchases from the remote seller or marketplace facilitator.
The annual report form will be accessible on the Tax Commission’s website.
The report shall by mailed by first class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser’s billing address, if known, or if unknown, to the purchaser’s shipping address. If the purchaser’s billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser’s last known e-mail address with a subject heading indicating that important tax information is provided.
A referrer that does not elect to collect and remit the sales and use tax shall, not later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in Oklahoma during the immediately preceding calendar year that includes the following:
- A statement that a sales or use tax may be imposed by Oklahoma on the transaction;
- A statement that the remote seller may be required to make the election required by law; and
- Instructions for obtaining additional information regarding sales and use tax from the Oklahoma Tax Commission.
A remote seller or marketplace facilitator that does not elect to collect and remit Oklahoma sales or use tax shall, no later than January 31 of each year, submit a report to the Oklahoma Tax Commission. The report shall include, with respect to each purchaser from the immediately preceding calendar year, the following:
- The purchaser's name;
- The purchaser's billing address and,if different, the purchaser's last known mailing address;
- The address within this state to which products were delivered to the purchaser;
- The aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator; and
- The name and address of the remote seller, marketplace facilitator or marketplace seller that made the sales to the purchaser.
A referrer that does not elect to collect and remit the sales or use tax shall, no later than January 31 of each year, submit the same report to the Oklahoma Tax Commission.
The Commission will make report forms available on its website.Click here to download.
The reports shall be submitted electronically to the Oklahoma Tax Commission via the following e-mail address:[email protected].
- The Commission shall assess a penalty in the amount of $20,000 or 20% of total sales in Oklahoma during the previous twelve months, whichever is less, against a remote seller, a marketplace facilitator or a referrer that has made or has been deemed to have made an election to comply with the notice and reporting requirements and has failed to comply with those requirements. The penalty shall be assessed separately for each violation but will only be assessed once in a calendar year.
- A remote seller, a marketplace facilitator or a referrer that makes an election to collect and remit the sales or use tax shall be subject to all the laws with respect to the collection and remittance of such tax and shall be subject to all the penalties and interest levied by law for failing to comply.
To apply for a tax permit, proceed to https://oktap.tax.ok.gov/OkTAP/Web/_/, first select the “Register” link, then “Register a Business” and complete the registration application as directed.
Yes, for sales not made through a marketplace facilitator or a referrer, the seller will continue to report and remit tax directly to the Commission. However, for sales made through a marketplace facilitator or a referrer, the marketplace facilitator or referrer will report and remit the tax to the Commission.
You should receive a notice from your marketplace facilitator or referrer indicating whether they are collecting tax on your sales. If you are not sure, contact the marketplace facilitator or referrer to ask about Oklahoma tax collection.
Test Decks have been developed for the purpose of validating the tax rates assessed on purchases. Periodically, the Oklahoma Tax Commission will request the seller validate the rates assessed on sales made. The attached test deck will be provided as a response to the Oklahoma Tax Commission’s request related to the amount of tax being assessed by your software for the locations listed on the attached Excel spreadsheet (test deck).
The test deck is attached. Click here for the test deck.
Return the completed test deck spreadsheet with the applicable taxes assessed. Return completed test deck to: [email protected].
The test deck is attached. Click here for the test deck.
Return the completed test deck spreadsheet with the applicable taxes assessed. Return completed test deck to: [email protected].
SB 513 amends 68 O.S. 1392, removing statutory language which gives remote sellers the option to either collect and remit Oklahoma tax, or elect to notify their customers that use tax may be due, and report sales information to the Oklahoma Tax Commission. Additionally SB 513 amends 68 O.S. 1392, raising the annual taxable sales threshold which triggers the requirement for remote sellers to collect and remit Oklahoma tax from $10,000 to $100,000.
Medical Marijuana
Top of Page Dispensaries are required to obtain an OTC sales/medical marijuana tax permit. To apply for a tax account, proceed to
https://oktap.tax.ok.gov/OkTAP/Web/_/ and select the “Register” link. Then select “Register a Business”. Complete the registration as directed.
https://oktap.tax.ok.gov/OkTAP/Web/_/ and select the “Register” link. Then select “Register a Business”. Complete the registration as directed.
Dispensaries will be required to file monthly sales tax returns and report monthly medical marijuana tax returns. The returns are required to be filed on the taxpayer’s OkTAP account.
Both sales tax returns and medical marijuana returns are due to the OTC no later than the 20th of the month following the month for which the return and remittances are made.
The medical marijuana tax is calculated at 7% of the total gross receipts from medical marijuana sales. This tax is reported on the medical marijuana return. Sales tax is reported on the sales tax return, sales tax is based on the location of the store.
A disabled veteran is exempt from sales tax; however they are not exempt from the medical marijuana excise tax of 7%.
Pass-Through Entity Tax Equity Act
Top of Page The election must be filed with the Oklahoma Tax Commission no later than June 28, 2019.
For 2019 tax year, the revocation must be filed no later than June 28, 2019.
Yes, but the revocation must be made no later than two (2) months and 15 days after the beginning of the PTE's taxable year.
New PTEs formed after June 28, 2019 will not be able to elect to become an electing PTE for tax year 2019. New PTEs formed after December 31, 2019 will be able to make the election within two months and fifteen days of the beginning of their tax year.
The Pass–Through Entity Act of 2019 (Act) provides that an “electing pass–through entity” means any pass–through entity (general partnership, a limited partnership, a limited liability partnership, a limited liability limited partnership, a limited liability company, or a corporation) that is required to file an Oklahoma partnership income tax return or an Oklahoma S corporation income tax return.
“Pass–through entity” includes a limited liability company if any of the LLC’s items of income, gain, loss, and deduction, are subject to being included on another person’s return for federal income tax purposes under Subchapter K or Subchapter S of the Internal Revenue Code. If a single–member LLC does not elect to be treated as a corporation, the LLC is a “disregarded entity, ” and the LLC’s activities are reflected on its owner’s federal tax return; the LLC is not eligible to be an electing PTE.
If a single–member LLC elects to be treated as a corporation and also elects to be treated as an S corporation that is required to file an Oklahoma S corporation income tax return, the LLC is eligible to be an electing PTE.
If a single–member LLC elects to be treated as a corporation and also elects to be treated as an S corporation that is required to file an Oklahoma S corporation income tax return, the LLC is eligible to be an electing PTE.
Tax credits generated by an electing PTE stay at the entity level and may not be allocated to shareholders, partners, or members.
No, the election is binding on all partnersmembersshareholders of the electing PTE.
The electing PTE is not required to file Form 512–SA because the nonresident shareholder will not be required to file an Oklahoma income tax return on the nonresident shareholder’s share of distributable income of the PTE.
The electing PTE is not required to withhold tax from distributions made to nonresident partners, members or shareholders because the PTE elected to pay the income tax on the Oklahoma portion of the distributions at the entity level.
An electing PTE may deduct the Oklahoma “Accrued Income Tax” deduction. The PTE will reduce the “Accrued Income” tax deduction for Oklahoma tax credits.
An electing PTE may deduct the “Oklahoma Capital Gain Deduction”. The Capital Gain Deduction is not dependent on the members’ ownership term, only on the PTE’s ownership of the asset.
Plate to Owner
Top of Page If you sell, trade or transfer your vehicle on or after July 1, 2019, remove the plate from the vehicle as, going forward, the plate belongs to you.
No. A temporary paper tag will be issued for all cars purchased from a dealership. Within 30 days from the vehicle’s assignmentpurchase date present the plate to the OTC or local tag agent to title and register the vehicle. Once the registration process is complete, affix the plate to your vehicle.
After the title and registration process with the OTC or local tag agency is completed, affix your tag to your newly–purchased vehicle.
The vehicle may be operated for 5 days without a plate as long as you have the bill of sale or transferred title reflecting that you have purchased the vehicle. After 5 days, you must title and register your vehicle before it may be driven.
No, the previous owner’s plate should be surrendered to the OTC or a motor license agent.
Remove the plate from the vehicle and return it to the OTC or your local tag agency.
Keep the plate until you purchase another vehicle.
Advise the OTC or tag agent when registering your newly-purchased vehicle and you will be able to obtain a new plate. You will be charged for a new plate.
No, any full registration months remaining on the plate will be prorated and applied to the registration of your newused vehicle.
No, you will not be entitled to a refund when the registration fee for your newly–purchased vehicle is less than the registration fee for your previous vehicle.
No. If you are using an existing registration credit on the registration of a newused vehicle, you may not modify the expiration date during the title and registration process.
Yes, if the license plate number andor ownership can be validated, the registration remaining on the previous vehicle can be claimed. You will be charged for a new plate.
Yes, you will be required to pay a delinquent registration penalty.
Delinquent registration fees and penalties are based on the classification of the old vehicle with the expired registration, not the classification of the newly–acquired vehicle.
Yes, in addition to the payment of current registration fees, any delinquent fees and corresponding penalties owed will also be due.
No, sales and excise taxes will continue to be charged as they are now.
Yes, effective July 1, 2019, all motorists will be required to carry their certificates of registration in their vehicles at all times.
Any personalized or specialty license plates associated to your primary plate will automatically be transferred to your new vehicle as long as that secondary registration is not expired more than 13 months.
No, you can only transfer an existing registration when you are purchasing a new vehicle. You can’t transfer a plate to another vehicle outside of a title and registration process.
No, the plate credit must match the plate type being issued to the new vehicle.
Yes, an affidavit can be signed in order to allow a family member to use a plate registered in your name.
Plate to owner only affects vehicles statutorily classified as a vehicle. Use types not included are:
Mobile Chapel
Manufactured Home
Boat/ Outboard Motor
Construction Machinery
Special Mobilized Trailer- Trailer Exempt
Commercial Rental Trailer- Commercial Trailer
Farm Trailer- Forest Trailer- Private Trailer
ATV- Utility Vehicle- Off Road Motorcycle
Mobile Chapel
Manufactured Home
Boat/ Outboard Motor
Construction Machinery
Special Mobilized Trailer- Trailer Exempt
Commercial Rental Trailer- Commercial Trailer
Farm Trailer- Forest Trailer- Private Trailer
ATV- Utility Vehicle- Off Road Motorcycle
No, the dealer will not be required to transfer title into their name, it would be optional. They are also not responsible for expired registration on vehicles purchased.