1998 (Non-Resident/Part-Year Resident) Oklahoma …How non-residents and part-year residents are...

Oklahoma Individual Income Tax Forms and Instructions for Non-Residents and Part-Year Residents

2501 North Lincoln BoulevardOklahoma City, Oklahoma 73194

For information regarding assistance with your tax return, please see page 24.

This packet includes: (see page 2 for T able of Contents)

• Instructions for completing the 511NR income tax form• Two 511NR income tax forms• 1998 income tax tables• One return envelope

Filing date:• Your return must be postmarked by April 15, 1999.• This form is also used to file an amended return. See page 3.

How non-residents and part-year residents are taxed:• The Oklahoma taxable income of a part-year individual or non-resident individual shall be

calculated as if all income were earned in Oklahoma, using Form 511NR. The Federal adjusted grossincome (AGI) will be adjusted using the Oklahoma adjustments allowed in Title 68 O.S., Section 2358,to arrive at an Oklahoma AGI from all sources. The Oklahoma AGI from all sources is used to determinethe Oklahoma taxable income. The tax is then calculated using Tax Tables 1 and 2. At this point, the taxis prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all other sources.This prorated tax is the Oklahoma tax liability.

• Married taxpayers filing a joint Federal tax return, where one spouse is an Oklahoma residentand the other spouse is a part-year or non-resident, will use the Form 511NR to allocate the Federal incomebetween Oklahoma and the other state.

Oklahoma Tax Commission

• Form 511NR(Non-Resident/Part-Year Resident)1998

Dear Oklahoma Taxpayer,

Enclosed are the components you will need from the Oklahoma Tax Commission to file your 1998 income taxes with the State ofOklahoma. This packet contains the forms necessary for a “non-resident” or “part-year resident” filing. If you have any questions asto whether you are a non-resident or part-year resident, please refer to the section entitled “Residence Defined” below.

As a part-year or non-resident of Oklahoma, you should be filing your return on a Form 511NR. The Form 511NR is used by thosepersons whose residence has been in Oklahoma for less than the 12 months or whose permanent residence is outside the state andhave Oklahoma income to report.

The Oklahoma Tax Commission can be reached via the worldwide web. Be sure and visit our web site the next time you are online.Our site address is www.oktax.state.ok.us and the option to e-mail us is also available on the site. Also available on the site are themost commonly requested income tax forms, tables and booklets.

Sincerely,

Robert E. Anderson, ChairmanOklahoma Tax Commission

1998 Oklahoma Individual Income Tax

•2•

Residence Defined

Resident...An Oklahoma resident is a person domiciled in this statefor the entire tax year. “Domicile” is the place estab-lished as a person’s true, fixed, and permanent home. Itis the place you intend to return to whenever you areaway (as on vacation abroad, business assignment,education leave or military assignment). A domicile,once established, remains until a new one is adopted.

Part-Year Resident...A part-year resident is an individual whose domicile wasin Oklahoma for a period of less than 12 months duringthe tax year.

Non-Resident...A non-resident is an individual whose domicile was notin Oklahoma for any portion of the tax year.

Members of the Armed Forces...Residency is established according to military domicileas established by the Soldiers’ and Sailors’ Civil ReliefAct.

When the spouse of a military member is a civilian, moststates, Oklahoma included, allow the spouse to retainthe same legal residency as the military member. Theyfile a joint resident tax return in the military members’State of Legal Residency (if required) and are taxedjointly under non-resident rules as they move from stateto state. If the non-military spouse does not wish tochoose the allowed residency of the military member,then the same residency rules apply as would apply toany other civilian. The spouse would then comply with allresidency rules where living.

A non-resident who is stationed in Oklahoma on activeduty is exempt from Oklahoma Income Tax unless anduntil the military member chooses to establish a perma-nent residence in Oklahoma. This exemption appliesonly to military pay earned in Oklahoma. It does notinclude income earned by performing other services inthe state or earnings of the spouse of a service-member.

Who Must File? ........................................................Residence Defined ..................................................Before You Begin ....................................................What Is Oklahoma Source Income?.......................Net Operating Loss .................................................What Is an Extension? ............................................What If I Need to Amend A Return?........................Estimated Income Tax .............................................All About Refunds ...................................................Top of Form Instructions ........................................Form 511NR: Select Line Instructions ...................When You Are Finished ..........................................Tax Table One ..........................................................Tax Table Two ..........................................................Need Assistance? How to Reach Us ....................

Table of Contents

Who Must File?

• Resident...Every Oklahoma resident who has sufficient grossincome to require them to file a Federal income taxreturn is required to file an Oklahoma return, regardlessof the source of income. An Oklahoma return is alsorequired if no Federal return is due because incomeconsists of municipal interest exempt from Federaltaxation.

• Part-Year Resident...Every part-year resident, during the period of residency,has the same filing requirements as a resident. Duringthe period of non-residency, an Oklahoma return is alsorequired if the Oklahoma part-year resident has grossincome from Oklahoma sources of $1,000 or more.

• Non-resident...Every non-resident with Oklahoma source gross incomeof $1,000 or more is required to file an Oklahomaincome tax return.

22333334445-111112-1718-2324

•3•

What Is Oklahoma Source Income?The sources of income taxable to a non-resident are:(1) Salaries, wages and commissions for work per-

formed in Oklahoma.(2) Income from an unincorporated business, profes-

sion, enterprise or other activity as the result ofwork done, services rendered, or other businessactivities conducted in Oklahoma.

(3) Distributive share of the Oklahoma part of partner-ship income, gains, losses or deductions.

(4) Distributive share from Sub-chapter S Corporationsdoing business in Oklahoma.

(5) Net rents and royalties from real and tangiblepersonal property located in Oklahoma.

(6) Gains from the sales or exchanges of real propertylocated in Oklahoma.

(7) Income received from all sources of wagering,games of chance or any other winnings fromsources within this state. Proceeds which are notmoney shall be taken into account at their fairmarket value.

The Oklahoma source income of a part-year resident isthe sum of the following:(1) All income reported on your Federal return for the

period you are a resident of Oklahoma, exceptincome from real and tangible personal propertylocated in another state, income from businessactivities in another state, or the gains/losses fromthe sales or exchange of real property in anotherstate; and

(2) the Oklahoma source income for the period youwere a non-resident of Oklahoma.

The Oklahoma source income of a resident filing with apart-year resident or non-resident spouse will include allincome reported on your Federal return except incomefrom real or tangible personal property located inanother state, income from business activities in an-other state, or the gains/losses from the sales orexchange of real property in another state.

Net Operating Loss...Please use the 511NR NOL schedules.When there is a Federal net operating loss, an Okla-homa net operating loss must be computed as if all theincome were earned in Oklahoma. The figures from the“Federal Amount Column” are used for this computation.The loss is carried as an Oklahoma net operating lossand deductible in the “Federal Amount Column.”

The true Oklahoma net operating loss is computed usingthe figures from the “Oklahoma Amount Column” andshall be allowed without regard to the existence of aFederal net operating loss. The loss is carried as anOklahoma net operating loss and deductible in the“Oklahoma Amount Column”.

Effective for all tax years beginning after 12/31/95 netoperating losses may not be carried back. A net operat-ing loss may be carried forward for a period of time notto exceed 15 years. Title 68 O.S. Supp. 1993 Section2358 (A) (3).

The Federal NOL allowed in the current tax year re-ported on line 15 (other income), shall be added onOklahoma Form 511NR, line 20 (other additions) in theappropriate column. The Oklahoma NOL(s) allowed/absorbed in the current tax year shall be subtracted onOklahoma Form 511NR, line 27 (other subtractions) inthe appropriate column.

(instructions continued on page 4)

What If I Need to Amend a Return?

If your net income for any year is changed by the IRS,an amended return shall be filed within 1 year. Part-yearresidents and non-residents shall use Form 511NR,place an X in the space provided, in the upper left handcorner of the form, next to the form number (511NR X),and enclose a copy of Federal Form 1040X or 1045.

Important: Enclose a copy of IRS refund or payment, ifavailable, prior to expiration of Statute of Limitations.

When amending Form 511NR you must adjust line 67(Oklahoma Income Tax Withheld) by subtracting pre-vious overpayments or adding tax previously paid.

What Is an “Extension?”

A valid extension of time in which to file your Federalreturn automatically extends the due date of yourOklahoma return if no Oklahoma liability is owed. A copyof the Federal extension must be enclosed with yourOklahoma return. If your Federal return is not extendedor an Oklahoma liability is owed, an extension of time tofile your Oklahoma return can be granted on Form 504.

90% of the tax liability must be paid by the originaldue date of the return to avoid penalty charges forlate payment. Interest will be charged from theoriginal due date of the return.

Before You BeginYou must complete your Federal income tax return before youbegin your 1997 Oklahoma income tax return. You will use theinformation entered on your Federal return to complete yourOklahoma return.

Remember, when completing your Oklahoma return, round allamounts to the nearest dollar.

Example:$2.01 to $2.49 - round down to $2.00$2.50 to $2.99 - round up to $3.00

If you pay someone toprepare your return, besure you take them thisentire packet. The useof the envelope in thecenter of this packet isdesigned to speed up theprocessing of your return.

Don’tforget tosign your

tax return.

•4•(instructions continued on page 5)

1998 Form 511NR: Top of Form Instructions

All About Refunds...Once your return is filed, if you have any questionsregarding your refund, please call (405) 521-3146. Ifyou are calling from within Oklahoma, please call (800)522-8165, extension 1-3146.

When your original return is timely filed, you may haveany amount of overpayment applied to your next year’sestimate. Refunds applied to the following year ’sOklahoma Estimated Income Tax (at the taxpayer ’srequest) may not be adjusted after the original due dateof the return.

If you are receiving a refund, your return must besigned. If a joint return, both the taxpayer and spousemust sign the return. Returns that are not signed willnot be processed.

Estimated Income Tax...If you can reasonably expect your tax liability to exceedthe amount withheld by $500 or more, you are requiredto file a declaration of estimated tax and make quarterlyestimated payments. Taxpayers who fail to file a decla-ration and pay estimated tax are subject to penalty andinterest on underpayment. Form OW-8-ES, for filingestimated tax payments, will be supplied on request. Ifat least 66-2/3% of your gross income, for this year orlast year, is from farming estimate payments are notrequired. If claiming this exception, please see line 68.

Social Security NumberPlease enter your social security number. Also, if you file mar-ried filing joint, please enter your spouse’s social security num-ber in the space provided.

If you received a booklet with a pre-printed label in the center,please use it. Using the peel-off label in the center of thisbooklet will speed the processing of your return. Please placethe label in the address box of your completed form. If yourpacket does not contain this feature, please print or type therequested information.

Filing StatusThe filing status for Oklahoma purposes is the same ason the Federal income tax return, with one exception. Inthe case of a Joint Federal return where one spouse is aresident and the other spouse is a non-resident, theymust file Oklahoma married filing separate, unless theyelect to file a joint return and report all income as if bothwere residents. If this exception applies, use Form511NR entering both names and Social Security Num-bers the same as on the Federal return. Mark theMarried Filing Separately filing status box. Enter thejoint Federal income in the “Federal Amount” columnand complete the “Oklahoma Amount” column accordingto the specific line instructions.

If an Oklahoma resident files a joint Federal return witha non-resident MILITARY spouse, they do not meet thisexception and shall use the same filing status as on theFederal return. They shall complete Form 511NR andinclude in the Oklahoma amount column, all Oklahomasource income of both the non-resident and resident.

Non-resident - Check this box only if a non-resident the entireyear. If filing a joint return, both must be non-residents theentire year.Part-year resident - Check this box only if a part-yearresident. If filing a joint return, both must be part-year resi-dents. Enter the dates, during the tax year, of your Oklahomaresidency.Resident/Part-year resident/Non-resident - Check this boxonly if filing a joint return and spouses have different residencystatus. Enter the state(s) of residence for each spouse.

To the right of the word “Yourself” place a number “1” in all theboxes that apply to you. Then total the boxes. Then do thesame for your spouse if applicable. The terms for this sectionare defined below.

Regular *: The same exemptions as claimed on your Federalreturn.

Special: An additional exemption may be claimed for eachtaxpayer or spouse who is 65 years of age or over at theclose of the tax year and who meets the qualifications basedon their filing status and Federal adjusted gross income below:

(1)Single return with line 18A equal to $15,000 or less.(2)Joint return with line 18A equal to $25,000 or less.(3)Married filing separate return with line 18A equal to

$12,500 or less.(4)Head of household return with line 18A equal to $19,000

or less.

Blind: An additional exemption may be claimed for each tax-payer or spouse who is legally blind.

Dependents: If claiming dependents, please enter the samenumber as on your federal return.

Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself.

Name and Address

Residency Status

Check the box(es) if you or your spouse’s age is 65 on or be-fore December 31, 1998. If you turned age 65 on January 1,1999, you are considered to be age 65 at the end of 1998.

Exemptions

Sixty-five or Over

If a taxpayer died before filing a return for 1998, the executor,administrator or surviving spouse must file a return for the de-cedent. Enter the date of death in the address box followingthe first name of the decedent.

What About Deceased Taxpayers?

*

•5•

1998 Form 511NR: Select Line Instructions

Income and AdjustmentsFederal Amount column - Lines 1 through 18A “FederalAmount” column is a summary of the items that make upyour Federal adjusted gross income. Complete yourFederal return, then enter all income items and Federaladjustments exactly as entered on your Federal return.Enclose a copy of your Federal return.

Oklahoma Amount column - Lines 1 through 18“Oklahoma Amount” column will be used to determineincome from Oklahoma sources included in FederalAdjusted Gross Income. Enter, in the Oklahoma Amountcolumn, the following:

Line 1 - Wages, salaries, tips, etc.Enter that part of the Federal amount that representsservices performed in Oklahoma as a non-resident.

If you were a part-year resident, you must also add thepart of the Federal amount that was earned while youwere a resident.

Line 2 - Taxable interest incomeEnter that part of the Federal amount that representsinterest income earned as a non-resident or part-yearresident that is part of the receipts of a business, trade,profession or occupation carried on in Oklahoma and nototherwise exempt from Oklahoma income tax. If youcarry on business both in and out of Oklahoma, see theinstructions for line 6.

If you were a part-year resident, you must also add thenonbusiness part of the Federal amount that wasearned while you were a resident.

Line 3 - Dividend incomeEnter dividend income, earned as a non-resident or part-year resident, that is part of the receipts of a business,trade, profession or occupation carried on in Oklahomaand not otherwise exempt from Oklahoma income tax. Ifyou carry on business both in and out of Oklahoma, seethe instructions for line 6.

If you were a part-year resident, you must also add thenonbusiness part of the Federal amount that wasearned while you were a resident.

Line 4 - Taxable refunds, credits, or offsets of stateand local income taxesIf you were a part-year resident, enter that part of theFederal amount that you received while you were anOklahoma resident.

Do not enter any amount received during the period youwere a non-resident.

Line 5 - Alimony receivedIf you were a part-year resident, enter that part of theFederal amount which represents the total alimonyreceived while you were an Oklahoma resident.

Do not enter any alimony received during the period youwere a non-resident.

Line 6 - Business income or (loss)As a non-resident or part-year resident, enter that partof the Federal amount that represents business incomeor (loss) you received from a business, trade or profes-sion carried on in Oklahoma.

Business carried on in Oklahoma - Your business,trade, profession or occupation (not including personalservice as an employee) is considered to be carried onin Oklahoma if you maintain, operate or occupy deskspace, an office, a shop, a store, a warehouse, afactory, an agency or other place where your affairs areregularly carried on in Oklahoma. This definition is notexclusive. Your business is considered to be carried onin Oklahoma if it is transacted here with a fair measureof permanency and continuity.

Business carried on both within and without Okla-homa - Net income or loss from a business activitywhich is carried on both within and without Oklahoma ofa non-unitary character shall be separately allocated tothe state to which such activity is conducted. Net incomeor loss from a business activity which is carried on bothwithin and without Oklahoma of a unitary character shallbe apportioned according to a prescribed formula or anapproved alternative method.

Line 7 - Capital gain or (loss)As a non-resident or part-year resident, figure theamount to be included in the “Oklahoma Amount” columnas capital gain or loss from Oklahoma sources.

If you were a part-year resident, you must also add anycapital gains or losses from the sale of intangiblesoccurring while you were a resident.

Line 8 - Other gains or lossesEnter that part of the Federal amount that representsgain or loss from the sale or exchange of noncapitalassets from Oklahoma sources.

Line 9 - Taxable amount of IRA DistributionIf you are a part-year resident, you must enter the partof the Federal amount that was received while you werea resident.


Line 10 - Taxable amount of pensions and annuitiesIf you are a part-year resident, you must enter the partof the Federal amount that was received while you werea resident.


Line 11 - Rental real estate, royalties, partnerships,etc.Enter that part of the Federal amount that was derivedfrom or connected with Oklahoma sources.

Passive losses are allowed in Oklahoma during thesame tax year utilized on the Federal return.

Also, report in the “Oklahoma Amount” column yourshare of any rental or royalty income from a partnershipof which you are a member or an estate or trust of whichyou are a beneficiary if from Oklahoma sources.


•6•

Line 12 - Farm income or (loss)As a non-resident or part-year resident, enter that part ofthe Federal amount that represents income or (loss)from farming carried on in Oklahoma.

Line 13 - Unemployment compensationIf you were a part-year resident, you must enter the partof the Federal amount that was received while you werea resident.


Line 14 - Social Security BenefitsIf you were a part-year resident, you must enter the partof the Federal amount that was received while you werea resident.


Line 15 - Other incomeEnter the part of the Federal amount derived from orconnected with Oklahoma sources as a non-resident orpart-year resident.

If you were a part-year resident, you must also add thepart of the Federal amount while you were a resident.

If you have a net operating loss derived from Oklahomasources (without a corresponding Federal net operatingloss) that you are carrying forward to 1998, enter theamount of the loss on line 27, and enclose a statementexplaining the loss.

Line 17 - Total Federal adjustments to incomeFederal Amount column - Enter the total adjustments toincome reported on your Federal Form 1040. Theseinclude penalty on early withdrawal of savings, IRAdeduction, deduction for self-employment tax, movingdeduction and other adjustments.

Oklahoma Amount column - If you were a non-residentor part-year resident, enter only adjustments attributableto income taxed by Oklahoma.

IRA deductions will be prorated on the basis of Okla-homa earned income to total earned income per tax-payer.

Moving expense deduction is an allowable adjustment inthe “Oklahoma Amount” column for part-year residentsmoving into Oklahoma.

Oklahoma Additions and Subtractions

Lines 19 through 27 “Federal Amount” column is asummary of your Oklahoma allowable additions andsubtractions from ALL SOURCES, as though all incomeand deductions are from Oklahoma sources.

Line 19 - State and Municipal Bond Interest

Federal Amount column - If you received income onbonds issued by any state or political subdivision thereofexempt from Federal taxation but not exempt fromtaxation by the laws of the State of Oklahoma, the totalof such income shall be added to Federal AdjustedGross Income. Income from Oklahoma Municipal Bonds

is exempt only if so provided by the statute authorizingtheir issuance. All out-of-state municipals are taxable.Enclose a schedule of all municipal interest received bysource and amount.

Note: If the interest is exempt, the capital gain/loss from thesale of the bond may also be exempt. Enter exempt gains online 27, with a #7 in the box, and exempt losses on line 20.

Oklahoma Amount column - Enter that part of the“Federal Amount” column received while a resident ofOklahoma.

Line 20 - Other Additions

Federal Amount column - Lump sum distributions notincluded in the Federal Adjusted Gross Income (exceptany amount excluded on Federal Schedule D) shall beadded to the Federal AGI. Rollovers are taxed in thesame year as on the Federal return. Enclose a copy ofForms 1099, and complete copy of Federal return.

Federal net operating loss: Enter carryover(s) includedon Federal Form 1040 and on line 15 above.See preceding NET OPERATING LOSS instructions.(Also see line 27)

Losses from the sale of exempt government obligations:See instructions for lines 19 and 22. Enclose FederalShedule D.

Oklahoma Amount column - Enter that part of the“Federal Amount” column that represents the lump sumdistribution received while a resident of Oklahoma.

Federal net operating loss: Enter that part of thecarryover(s) included on the Federal Form 1040 and alsoincluded on line 15 above. See preceding NET OPERAT-ING LOSS instructions. (Also see line 27)

Enter the part of the “Federal Amount” column thatrepresented losses from the sale of exempt governmentobligations incurred while a resident of Oklahoma.

Line 22 - Interest on U.S. Obligations

Federal Amount column - If you report interest onbonds, notes and other obligations of the U.S. on yourFederal return, this income may be excluded if a detailedschedule is furnished, accompanied with 1099s showingthe amount of interest income and the name of theobligation from which the interest is earned. If theinterest is from a mutual fund which invests in govern-ment obligations, enclose a detailed schedule from themutual fund showing the amount of monies receivedfrom each government obligation or the percentage offunds received from each obligation. Interest fromentities such as FNMA & GNMA does not qualify.

Note: The capital gain/loss from the sale of an U.S.Government Obligation is exempt. Enter exempt gains online 27, with a #7 in the box, and exempt losses on line 20.

Oklahoma Amount column - Enter that part of the“Federal Amount” column that represents U.S. Govern-ment interest included on Line 2 in the “OklahomaAmount” column.

1998 Form 511NR: Select Line Instructions (continued)


•7•

Line 23 - Non-resident Active Duty Military Wages(Exempt by Federal Statute)Federal Amount Column - Non-resident active dutyMilitary pay, covered under the provisions of the Sol-diers’ and Sailors’ Civil Relief Act, should be deductedfrom Federal Adjusted Gross Income before the calcula-tion of tax under Oklahoma Statutes, Title 68. Supp.1994, Sect. 2362. Enter non-resident active duty militarypay only to the extent such pay is included on line 1 inthe “Federal Amount” column. Enclose a copy of themilitary Form W-2.

Line 24 - Taxable Social Security

Federal Amount column - Social Security benefitsreceived by an individual shall be exempt from taxableincome, to the extent such benefits are included in theFederal Adjusted Gross Income.

Oklahoma Amount column - Enter that part of the“Federal Amount” column that represents Social Securitybenefits exempt by statute included on Line 14 in the“Oklahoma Amount” column.

Line 25 - Pensions exempt by statute includedin Line 10 aboveFederal Amount column - (a) Each individual mayexclude their retirement benefits up to $5,500, but not toexceed the amount included in the Federal AdjustedGross Income. If you retired on disability and thepayments you receive are taxed as ordinary income (notretirement benefits) until you reach minimum retirementage, the income taxed as ordinary income does notqualify for this exclusion. The total exclusion from allretirement benefit plans may not exceed $5,500 pertaxpayer. The retirement benefits must be received fromthe following: the Civil Service of the United States, anycomponent of the Armed Forces of the United States,the Oklahoma Public Employees Retirement System ofOklahoma, the Oklahoma Teacher’s Retirement System,the Oklahoma Law Enforcement Retirement System, theOklahoma Firefighters Pension and Retirement System,the Oklahoma Police Pension and Retirement System,the Employee retirement systems created by countiespursuant to Sections 951 et seq. of Title 19 of theOklahoma Statutes, the Uniform Retirement System forJustices and Judges, the Oklahoma Wildlife Conserva-tion Department Retirement Fund, the Oklahoma Em-ployment Security Commission Retirement Plan, or theEmployee retirement systems created by municipalitiespursuant to Sections 48 - 101 et seq. of Title 11 of theOklahoma Statutes. (Enclose a copy of Form 1099-R).

(b) U.S. Railroad Retirement Board benefits received byan individual shall be exempt from taxable income, tothe extent such benefits are included in the FederalAdjusted Gross Income. Enclose a copy of Form RRB-1099-R.

Oklahoma Amount column - Enter the part of the“Federal Amount” column that represents pensionsexempt by statute included on Line 10 in the “OklahomaAmount” column.

Line 26 - Other Retirement IncomeFederal Amount Column - Each individual, who is 65years of age or older and whose income does notexceed the limits in the worksheet below, may excludetheir retirement benefits, up to $2,200, but not to exceedthe amount included in the Federal Adjusted GrossIncome. If you retired on disability and the payments youreceive are taxed as ordinary income (not retirementbenefits) until you reach minimum retirement age, theincome taxed as ordinary income does not qualify forthis exclusion. The total exclusion from all retirementbenefit plans may not exceed $2,200 per taxpayer. Anyindividual, who claims the exclusion on line 25 forgovernment retirees, may not claim a combined totalexclusion for both line 25 and line 26 in an amountexceeding $5,500.00.

The retirement benefits must be received from thefollowing and satisfy the requirements of the InternalRevenue Code (IRC): an employee pension benefit planunder IRC section 401; an eligible deferred compensa-tion plan under IRC section 457; an individual retirementaccount, annuity or trust or simplified employee pensionunder IRC section 408; an employee annuity under IRCsection 403 (a) or (b); United States Retirement Bondsunder IRC section 86; or lump-sum distributions from aretirement plan under IRC section 402 (e). Enclose acopy of Form 1099 or other documentation.


Other Retirement Income WorksheetPlease complete the following worksheet using the FederalAmount column to find if you are eligible for the retirementexclusion. Before you begin, you must complete line 27 ofyour Form 511NR, if it applies to you. Upon completingthis line, you then fill in the section below.

1. Enter the amount on line 21 of your Form 511NR.

2. Add the amounts, if any, on lines 22-25 and 27 from your Form 511NR.

3. Subtract the amount on line 2 from line 1

If this total is $25,000 or less and your are at least 65 year of agewith a filing status of single, head of household or married filingseparately, then you qualify for the up to $2,200 exclusion.

If this total is $50,000 or less and you are at least 65 years of agewith a filing status of married filing jointly or qualifying widow, thenyou qualify for the up to $2,200 exclusion. (If both husband andwife qualify, then each is eligible for the up to $2,200 exclusion.)

If you do not meet either of the above described circumstances,you do not qualify.

Remember, the amount of the exclusion is up to $2,200 pertaxapyer, but it cannot exceed the retirement amount included inyour Federal AGI. Please retain this worksheet for your records.

-

=total


•8•

Oklahoma Amount Column - If you are eligible for thisexclusion based on the “Federal Amount” column’s OtherRetirement Income Worksheet, then you may exclude upto $2,200, but not to exceed the amount of qualifiedretirement benefits reported in the “Oklahoma Amount”column above. This exclusion combined with the govern-ment retiree exclusion, allowed on line 25, cannotexceed an overall exclusion of $5,500. Enclose a copy ofForm 1099 or other supporting documentation.

Line 27 - Other SubtractionsEnter in the box on page 1, line 27 the number inparenthesis as indicated below, which shows the type ofincome you are subtracting. If you are entitled to morethan one type of deduction enter the number “7.”

(1) Federal Amount column - Depletion on oil and gaswell production, at the option of the taxpayer, maybe computed at 22% of gross income derived fromeach property (regardless where located) during thetaxable year. Any depletion deduction allowable isthe amount so computed minus Federal depletionclaimed. Major oil companies, as defined in Section288.2 of Title 52 of the Oklahoma Statutes, whencomputing Oklahoma depletion shall be limited to50% of the net income (computed without theallowance for depletion) from each property. IfOklahoma Options are exercised, the Federaldepletion not used due to the 65% limit may not becarried over. A complete detailed schedule byproperty must be furnished.

Lease bonus received is considered income subjectto depletion. If depletion is claimed on a lease bonusand no income is received as a result ofnonproducing properties, upon expiration of thelease, such depletion must be restored on Form 511-NR line 20, in the year the lease expires.

Oklahoma Amount column - Enter that part of the“Federal Amount” column that represents additionaldepletion only from Oklahoma properties, the netincome of which is included in the “OklahomaAmount” column above.

(2) Federal Amount column - Enter the Oklahoma netoperating loss, computed based on the “FederalAmount Column” carried over from previous years.Enclose a detailed schedule showing origin and NOLcomputation. Also, enclose a copy of Federal NOLcomputation. See preceding NET OPERATING LOSSinstructions. (Also see line 20.)

Oklahoma Amount column - Enter the Oklahomanet operating loss, which was computed on the“Oklahoma Amount Column” carried over fromprevious years. Enclose a detailed schedule showingorigin and NOL computation. See preceding NETOPERATING LOSS instructions. (See line 20.)

(3) Royalty income earned by an inventor, see Section5064.7.A.1 of Title 74.

(4) Manufacturers exclusion, see Section 5064.7.A.2 ofTitle 74.

(5) Exempt Tribal Income: If the tribal member’sprinciple residence is on “Indian Country” withinOklahoma the income from employment or workperformed on “Indian Country” may be deducted.Legally acknowledged “Indian Country” must bewithin the jurisdiction of the tribe of which he or sheis a member.

The information which is necessary to determineyour entitlement to exempt income:a. A copy of your Certificate of Degree of Indian

Blood card issued by the Bureau of IndianAffairs stating tribal membership; and

b. A copy of the trust deed, or other legal documentwhich describes the real estate upon which yourmaintain your principle place of residence andwhich is an Indian allotment, restricted, or heldin trust by the United States; and

c. A copy of the trust deed, or other legal docu-ment, which describes the real estate uponwhich you are employed or perform work andwhich is held by the United States of America intrust for a tribal member or an Indian tribe orwhich is allotted or restricted Indian land. Also, acopy of employment or payroll records whichshow you are employed by a tribal employer onthat Indian country or an explanation of yourwork on Indian country; and/or

d. Any other evidence which you believe supportsyour claim that you meet all of the criteria forexemption from income tax.

All information to support your claim for refund mustbe attached to your return.

(6) Historical Battle Sites: There shall be a deduction,limited to 50% of the capital gain, if you sell to theState of Oklahoma any real property which was thesite of a historic battle during the nineteenth centuryand has been designated a National Historic Land-mark (O.S. Title 68, Section 2357.24).

(7) a. Federal Amount Column- Gains from the saleof exempt government obligations: see instruc-tions for lines 19 & 22. Enclose Federal Sch. D.

Oklahoma Amount Column- Enter that part ofthe “Federal Amount” column that representsgains from the sale of exempt governmentobligations incurred while a resident of Okla-homa.

b. Allowable Deductions not included in (1) through(6): Enter any allowable deductions fromFederal Adjusted Gross Income to arrive atAdjusted Gross Income that were not previouslyclaimed under OTHER SUBTRACTIONS.Enclose a detailed explanation and verifyingdocuments.

c. If you are entitled to more than one type ofdeduction under “Other Subtractions”, enterthe number “7” in the box on page 1, Line 27.



•9•

Line 30 - DeductionsEnter the Oklahoma standard deduction if you did not claimitemized deductions on your Federal return. The Oklahomastandard deduction is determined as follows:

If you are married filing separate, enter the larger of$500 or 15% of line 29A, not to exceed $1,000.

All other filing statuses:• If line 29A is $6,666 or less, enter $1,000.• If line 29A is between $6,666 and $13,333,

multiply line 29A by 15% and enter that result.• If line 29A is $13,333 or more, enter $2,000.

If you claimed itemized deductions on your Federal return, en-ter the amount of your itemized deductions.

Line 31 - Exemptions and DependentsOklahoma allows $1,000 for each exemption claimed atthe top of the form.

Line 33 - Federal Tax DeductionCompute Federal income tax deduction as follows:Federal Form 1040, sum of lines 46 & 56 less the sum oflines 50, 52, 54 and 55; Federal Form 1040A, line 32;Federal Form 1040EZ, line 10. Do not use the amountdeducted and reported on W-2 forms. Enter the amountcalculated.

Line 36 thru 39 - Child Care CreditIf you are allowed a credit for child care expenses onyour Federal return, there shall be allowed to a residentindividual, part-year resident individual, or non-residentmilitary individual, a credit against the Oklahoma taxequal to 20% of the credit for child care expensesallowed under the Internal Revenue Code of the UnitedStates. Your Federal credit allowed cannot exceed theamount of your Federal tax reported on the previous lineof your Federal return. The credit determined on line 36must be prorated on the ratio line 29A Adjusted GrossIncome to line 18A Federal Adjusted Gross Income andthe credit cannot exceed your tax. Enclose a copy ofFederal Form 2441 and page 2 of Form 1040 or Form1040A, including Schedule 2.

Line 40 - Adjusted Gross Income - ALL SOURCESEnter the amount from page 1, line 29A. This is yourFederal Adjusted Gross Income after Oklahoma Addi-tions and Subtractions, which is your Adjusted GrossIncome from all sources.

Line 41 - Partial Military Pay ExclusionOklahoma residents or part-year residents who aremembers of any component of the Armed Forces, mayexclude the first $1,500 of their active military pay,including Reserve and National Guard pay, receivedduring the time they were a resident and the income wasincluded in line 1 of “Oklahoma Amount” column.Retired Military: see line instructions for line 25.

Line 42 - Qualifying Disability DeductionIf you are a resident or part-year resident individual witha physical disability constituting a substantial handicapto employment, you may deduct the expense incurredwhile you were a resident to modify a motor vehicle,home, or work place necessary to compensate for the

disability. Please enclose a schedule detailing theexpenses incurred and a description of the physicaldisability with documentation regarding the SocialSecurity or Veterans Administration recognition and/orallowance of this expense.

Line 43 - Political ContributionIf you contributed money to a political party or candidatefor political office, you may deduct the amount contrib-uted up to a maximum of $100 ($200 if a joint return isfiled).

Line 44 - Interest Qualifying for ExclusionDuring the period of residency, residents and part-yearresidents may partially exclude interest received from abank, credit union or savings and loan associationlocated in Oklahoma. The total exclusion for interestclaimed on your state return cannot exceed the interestreceived from an Oklahoma bank, credit union orsavings and loan association included on line 2 of the“Oklahoma Amount” column or $100, whichever is less($200 if filing jointly even if only one spouse receivedinterest income).

Line 45 - Qualified Medical Savings AccountContributions made to and interest earned from anOklahoma medical savings account established, pursu-ant to O.S. Title 63. Sections 2621 through 2623, shallbe exempt from taxable income. In order to be eligiblefor this deduction, contributions must be made to amedical savings account program approved by either theState Department of Health or the Insurance Commis-sioner. A statement of the contributions made to andinterest earned on the account must be provided by thetrustee of the plan, and enclosed as part of the filedreturn. Enclose a copy of the front page of your Federalreturn. This is not on your W-2.

Note: If you took a Medical Savings Account deduction toarrive at Federal adjusted gross income, you can not take adeduction on this line.

Line 46 - Qualified Adoption ExpenseDuring the period of residency, residents and part-yearresidents may deduct “Nonrecurring adoption expenses”not to exceed $10,000 per calendar year (O.S. Title 68,Section 2358). Expenses are to be deducted in the yearincurred. “Nonrecurring adoption expenses” meansadoption fees, court costs, medical expenses, attorneyfees and expenses which are directly related to the legalprocess of adoption of a child. Enclose a scheduledescribing the expenses claimed.

Line 47 -Agricultural Commodity Processing Facility ExclusionOwners of agricultural commodity processing facilitiesmay exclude 15% of their investment in a new or ex-panded agricultural commodity processing facilitylocated within Oklahoma. Agricultural commodity pro-cessing facility means building, structures, fixtures andimprovements used or operated primarily for the pro-cessing or production of agricultural commodities tomarketable products. This includes each part of thefacility which is used in the processing of agricultural



•10•

commodities, including receiving, storing, transportingand packaging or otherwise preparing the product forsale or shipment. The investment is deemed made whenthe property is placed in service. Under no circum-stances shall this exclusion lower your taxable incomebelow zero. In the event the exclusion does exceedincome, any unused portion may be carried over for aperiod not to exceed six years. A schedule must beenclosed showing the type of investment(s), the dateplaced in service, and the cost of each investment. If thetotal exclusion available is not used, a copy of theschedule must be enclosed in the carryover year andshow the total exclusion available, the amount previ-ously used and amount available in the carryover year. Ifthe exclusion is through a Partnership or Subchapter SCorporation, the schedule must also include thepartnership’s or Subchapter S Corporation’s name andID number and your pro-rata share of the exclusion.

Line 48 -Depreciation Adjustment for Swine/Poultry ProducersIndividuals who are swine or poultry producers, maydeduct depreciation on an accelerated basis for newconstruction or expansion costs for assets placed inservice after December 31, 1996. The same depreciationmethod elected for Federal income tax purposes will beused, except the assets will be deemed to have a sevenyear life. Any depreciation deduction allowable is theamount so computed minus the Federal depreciationclaimed. Enclose a copy of the Federal depreciationschedule and a computation of the accelerated Okla-homa depreciation.

Line 53 - Tax Method OneUsing line 52, find your tax in Tax Table 1. Enter theresult here.

Line 56 - Tax Method TwoUsing line 55, find your tax in Tax Table 2. Enter theresult here.

Line 57 - Tax from Tax TableEnter lower of Method One (line 53) or Method Two (line56) on line 57.

Line 59 - Base TaxThis is the amount of tax computed on the total incomefrom all sources. THIS IS NOT YOUR OKLAHOMAINCOME TAX. To determine your Oklahoma Income Tax,complete lines 60 and 61.

Line 60 - Oklahoma Income PercentageEnter the Oklahoma Amount from line 29. Enter theFederal Amount from line 29 A. Divide line 29 by line29A. Round to the nearest whole percent. For ex-ample: 15.50 to 15.99 percent rounds up to 16%;15.01 to 15.49 percent rounds down to 15%. Do notenter more than 100%. If the percentage is less than0.05%, use the exact percentage.

Line 61 - This is your Oklahoma Income TaxThe Oklahoma Percentage from line 61 shall be multi-plied by the amount of base tax (line 60) in order todetermine the amount of income tax which must be paidto the State of Oklahoma.

Line 62 - Investment/New Jobs CreditIndividuals engaged in manufacturing or processing(including partnership or Sub-S pass through) who areentitled to Oklahoma Investment/New Jobs credit, seeForm 506. (This has no relationship to your FederalTargeted Jobs credits)

Line 63 - Credit for Tax Paid another StateA resident or part-year resident taxpayer who receivesincome for personal services from another state while aresident of Oklahoma must report the full amount of suchincome in the “Oklahoma Amount” column. If the otherstate also taxes the income, a credit is allowed on Form511NR. Complete Oklahoma Schedule E(s) and furnish acopy of other state(s) return. Income not included in the“Oklahoma Amount” column by part-year and non-residents does not qualify for this credit.

Line 64 - Credits from Form 511CRThe amount of other credits as claimed on Form 511CRshould be entered on this line. See below for a list ofthe credits available on Form 511CR.

Credit for Energy Assistance Fund ContributionAny person contributing monies to the Oklahoma EnergyConservation Assistance Fund is entitled to a non-refundable income tax credit of 50% of the amountcontributed. This credit may not be carried forward orback. A copy of your cancelled check or receipt mustbe enclosed with your return. Title 68 O.S. Section2357.6.

Venture Capital CreditNo investor in a Venture Capital Company organizedafter July 1, 1992, may claim the tax credits under theprovisions of this section. Title 68 O.S. Section2357.7,8.

Credit for Conversion of a Motor Vehicle to CleanBurning Fuels or for Investment in Qualified ElectricMotor Vehicle PropertyThere shall be a one time credit allowed for the conver-sion of a vehicle which is propelled by gasoline or dieselto be propelled by compressed natural gas, liquefiednatural gas, liquefied petroleum gas, methanol or M-85,and for investments in qualified electric property. Thecredit shall be 50% of the cost of qualified clean-burningmotor fuel property or qualified electric motor vehicleproperty as defined in O.S. Title 68, Supp. 1996, Section2357.22. The term “qualified electric motor vehicleproperty” shall not apply to vehicles which are manufac-tured principally for use off the streets and highways. Inthe case where such clean-burning equipment or quali-fied electric motor vehicle property is installed by themanufacturer of the vehicle and the taxpayer is unableor elects not to determine the exact basis of such equip-ment, the credit shall be the lesser of 10% of the cost ofthe vehicle or $1,500. If all of the credit is not used, inthe year of the conversion, it may be carried over for aperiod not to exceed three years. A copy of a paidinvoice itemizing the cost of the equipment and installa-tion must be furnished when the credit is claimed onForm 511CR.

Where husband and wife file separate returns for ataxable year in which they could have filed a joint return,


(instructions continued on page 1 1)

•11•

• In the event that you owe taxes, please enclose a check ormoney order payable to “Oklahoma Tax Commission”. YourSocial Security Number and the tax year should be on yourcheck or money order for your payment to be properly cred-ited. Do not send cash.

• Be sure to make copies of all documents for your records.

• Attach W-2s or 1009Rs to substantiate withholdings.

• Do not enclose any other correspondence in this envelope.

• Math errors are the most common cause of a refund delay.Please double check your calculations.

When You Are Finished...• If for some reason you do not have a pre-addressed returnenvelope, please mail the originals, along with any paymentdue, to the address below:

Oklahoma Tax CommissionIncome TaxP.O. Box 26800Oklahoma City, OK 73126-0800

• After filing, if you have any questions regarding your refund,please contact us at (405) 521-3146. The in-state toll-freenumber is (800) 522-8165, extension 1-3146.

only one-half of the credit which would be allowed on ajoint return may be claimed by each.

Credit for Hazard Waste DisposalAny person engaged in recycling, reuse or sourcereduction of any hazardous waste, the process of whichis certified by the Oklahoma Department of Environmen-tal Quality (DEQ), shall be entitled to a one-time creditlimited to 20% of amount certified or actual cost, which-ever is less. A verification certificate from DEQmust be enclosed. Title 27A O.S. Section 2-11-303.

Credit for Qualified Recycling FacilityAny person who invests in a new qualified recyclingfacility, the total cost of which exceeds $20,000,000 andemploys at least 75 full-time-equivalent employees, shallbe allowed a credit of 15% of the investment cost.Title 68 O.S. Section 2357.59.

Solar Energy Credit Wind/Photovoltaic Energy SystemThis credit is limited to Wind or Photovoltaic Systemsinstalled after December 31, 1992. Credit for 1998 islimited to the carryover only of this credit claimed andallowed in prior years. Please enclose Form 508.Title 68 O.S. Section 2357.32.

Small Business Capital CreditThere shall be allowed a credit equal to 20% of the cashinvested in, or in conjunction with, a qualified SmallBusiness Capital Company. Please enclose Form 527-A.Title 68 O.S. Section 2357.60 - 2357.65.

Oklahoma Agricultural Producers CreditOklahoma agricultural producers who invest in Okla-homa producer-owned agricultural processing coopera-tives, ventures or marketing associations and areentitled to the Oklahoma agricultural credit, see Form520. Title 68 O.S. Section 2357.25.

Line 67 - Oklahoma income tax withheldIf you have Oklahoma income tax withheld, you shouldalso have Oklahoma wages on the front page, line 1 ofthe Oklahoma Amount column.

If your employer withheld Oklahoma taxes from your wages in error,you must also file an Oklahoma return in order to receive a refund,even though you have no income from Oklahoma sources. A letterfrom your employer, on company letterhead, signed by authorizedcompany official, explaining the error must accompany your return.

When amending Form 511NR you must adjust line 67(Oklahoma Income Tax Withheld) by subtracting any

previous overpayments or adding any tax previouslypaid.

Line 68 - Oklahoma Estimated Tax PaymentEnter on line 68, any payments you made on yourestimated Oklahoma income tax for 1998. Include anyoverpayment from your 1997 return that you applied toyour 1998 estimated tax. If at least 66-2/3% of yourgross income is from farming, estimate payments arenot required. If claiming this exception, you must markthe box on this line and enclose a complete copy of yourFederal return.

Line 69 - Payments With ExtensionIf you filed Oklahoma extension Form 504 for 1998,enter any amount you paid with that form.

Line 72 - Amount credited to 1999 Estimated TaxRefunds applied to the following year’s OklahomaEstimated Income Tax (at the taxpayer’s request) maynot be adjusted after the original due date of the return.

Line 73 A, B, C & D - Oklahoma Wildlife DiversityProgram, Low Income Health Care Fund, VeteransAffairs Capital Improvement Program Contributionsand Breast Cancer Research ProgramIf you wish to donate from your refund , you must checkand enter the amount on these lines. Please note thatthis is a reduction from your refund if you choose todonate. The donation will be forwarded to the appropri-ate agency.

Line 77 - Estimated Tax Penalty and InterestTo avoid the Estimated Tax Penalty and Interest, esti-mated tax payments, timely filed, and withholdings arerequired to be equal to 70% of the current year taxliability or must equal or exceed 100% of your prioryear tax liability. If you do not meet one of the aboveexceptions you may complete Form OW-8-P, or theOklahoma Tax Commission will figure the penalty andinterest for you, and send you a bill.

Line 78 - Delinquent Penalty & InterestAfter the original due date of the return, compute 5%penalty on the tax due (line 76). Compute interest on thetax due at 1 1/4% per month from the original due dateof the return. An extension does not extend the date forpayment of tax.

Title 68, Oklahoma Statutes, provide that any term used in this Act shall havethe same meaning as when used in a comparable context in the InternalRevenue Code, except when specifically provided for in the OklahomaStatutes or rules.


1998 Oklahoma Income Tax Table 11METHOD

1METHOD

Instructions...Use this table if your taxableincome is less than $50,000 andyou do not deduct Federal IncomeTax.

If your taxable income is $50,000or more, use the tax computationon the lower quarter of page 17.

For an example, please see thebox to the right.

Example...Mr. and Mrs. Jones are filing a joint return.Their Oklahoma Taxable Income beforededucting Federal Income Tax is $14,793.First, they find the $14,750 - $14,800income line. Next, they find the columnfor married filing jointly and read downthe column. The amount shown wherethe income line and filing status columnmeet is $384 (see example at right) .This is the amount they mustwrite on the Method 1 tax lineon their return.

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household

If Oklahomataxable income is:

Your tax is:

* This column must also be used by a Qualified Widow(er).

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

0 50 0 050 100 0 0100 150 1 1150 200 1 1200 250 1 1250 300 1 1300 350 2 2350 400 2 2400 450 2 2450 500 2 2500 550 3 3550 600 3 3600 650 3 3650 700 3 3700 750 4 4750 800 4 4800 850 4 4850 900 4 4900 950 5 5950 1,000 5 51,000 1,050 5 51,050 1,100 6 51,100 1,150 6 61,150 1,200 7 61,200 1,250 7 61,250 1,300 8 61,300 1,350 8 71,350 1,400 9 71,400 1,450 9 71,450 1,500 10 71,500 1,550 10 81,550 1,600 11 81,600 1,650 11 81,650 1,700 12 81,700 1,750 12 91,750 1,800 13 91,800 1,850 13 91,850 1,900 14 91,900 1,950 14 101,950 2,000 15 102,000 2,050 15 102,050 2,100 16 112,100 2,150 16 112,150 2,200 17 12

2,200 2,250 17 122,250 2,300 18 132,300 2,350 18 132,350 2,400 19 142,400 2,450 19 142,450 2,500 20 152,500 2,550 21 152,550 2,600 22 162,600 2,650 23 162,650 2,700 24 172,700 2,750 25 172,750 2,800 26 182,800 2,850 27 182,850 2,900 28 192,900 2,950 29 192,950 3,000 30 203,000 3,050 31 203,050 3,100 32 213,100 3,150 33 213,150 3,200 34 223,200 3,250 35 223,250 3,300 36 233,300 3,350 37 233,350 3,400 38 243,400 3,450 39 243,450 3,500 40 253,500 3,550 41 253,550 3,600 42 263,600 3,650 43 263,650 3,700 44 273,700 3,750 45 273,750 3,800 46 283,800 3,850 47 283,850 3,900 49 293,900 3,950 50 293,950 4,000 52 304,000 4,050 53 304,050 4,100 55 314,100 4,150 56 314,150 4,200 58 324,200 4,250 59 324,250 4,300 61 334,300 4,350 62 334,350 4,400 64 34

4,400 4,450 65 344,450 4,500 67 354,500 4,550 68 354,550 4,600 70 364,600 4,650 71 364,650 4,700 73 374,700 4,750 74 374,750 4,800 76 384,800 4,850 77 384,850 4,900 79 394,900 4,950 81 394,950 5,000 83 405,000 5,050 85 415,050 5,100 87 425,100 5,150 89 435,150 5,200 91 445,200 5,250 93 455,250 5,300 95 465,300 5,350 97 475,350 5,400 99 485,400 5,450 101 495,450 5,500 103 505,500 5,550 105 515,550 5,600 107 525,600 5,650 109 535,650 5,700 111 545,700 5,750 113 555,750 5,800 115 565,800 5,850 117 575,850 5,900 119 585,900 5,950 121 595,950 6,000 123 606,000 6,050 125 616,050 6,100 127 626,100 6,150 129 636,150 6,200 131 646,200 6,250 133 656,250 6,300 135 666,300 6,350 138 676,350 6,400 140 686,400 6,450 143 696,450 6,500 145 706,500 6,550 148 716,550 6,600 150 72

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

14,700 14,750 675 381

14,750 14,800 679 384

14,800 14,850 682 386

•12•


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

6,600 6,650 153 736,650 6,700 155 746,700 6,750 158 756,750 6,800 160 766,800 6,850 163 776,850 6,900 165 786,900 6,950 168 796,950 7,000 170 807,000 7,050 173 817,050 7,100 175 827,100 7,150 178 837,150 7,200 180 847,200 7,250 183 857,250 7,300 185 867,300 7,350 188 877,350 7,400 190 887,400 7,450 193 897,450 7,500 195 907,500 7,550 198 917,550 7,600 200 927,600 7,650 203 947,650 7,700 205 957,700 7,750 208 977,750 7,800 211 987,800 7,850 214 1007,850 7,900 217 1017,900 7,950 220 1037,950 8,000 223 1048,000 8,050 226 1068,050 8,100 229 1078,100 8,150 232 1098,150 8,200 235 1108,200 8,250 238 1128,250 8,300 241 1138,300 8,350 244 1158,350 8,400 247 1168,400 8,450 250 1188,450 8,500 253 1198,500 8,550 256 1218,550 8,600 259 1228,600 8,650 262 1248,650 8,700 265 1258,700 8,750 268 1278,750 8,800 271 1288,800 8,850 274 1308,850 8,900 277 1318,900 8,950 280 1338,950 9,000 283 1349,000 9,050 286 1369,050 9,100 289 1379,100 9,150 292 1399,150 9,200 295 1409,200 9,250 298 1429,250 9,300 301 1439,300 9,350 304 1459,350 9,400 307 1469,400 9,450 310 1489,450 9,500 313 1499,500 9,550 316 1519,550 9,600 319 152

9,600 9,650 322 1549,650 9,700 325 1559,700 9,750 328 1579,750 9,800 331 1589,800 9,850 334 1609,850 9,900 337 1629,900 9,950 340 1649,950 10,000 343 16610,000 10,050 346 16810,050 10,100 350 17010,100 10,150 353 17210,150 10,200 357 17410,200 10,250 360 17610,250 10,300 364 17810,300 10,350 367 18010,350 10,400 371 18210,400 10,450 374 18410,450 10,500 378 18610,500 10,550 381 18810,550 10,600 385 19010,600 10,650 388 19210,650 10,700 392 19410,700 10,750 395 19610,750 10,800 399 19810,800 10,850 402 20010,850 10,900 406 20210,900 10,950 409 20410,950 11,000 413 20611,000 11,050 416 20811,050 11,100 420 21011,100 11,150 423 21211,150 11,200 427 21411,200 11,250 430 21611,250 11,300 434 21811,300 11,350 437 22011,350 11,400 441 22211,400 11,450 444 22411,450 11,500 448 22611,500 11,550 451 22811,550 11,600 455 23011,600 11,650 458 23211,650 11,700 462 23411,700 11,750 465 23611,750 11,800 469 23811,800 11,850 472 24011,850 11,900 476 24211,900 11,950 479 24411,950 12,000 483 24612,000 12,050 486 24812,050 12,100 490 25012,100 12,150 493 25212,150 12,200 497 25412,200 12,250 500 25612,250 12,300 504 25912,300 12,350 507 26112,350 12,400 511 26412,400 12,450 514 26612,450 12,500 518 26912,500 12,550 521 27112,550 12,600 525 274

12,600 12,650 528 27612,650 12,700 532 27912,700 12,750 535 28112,750 12,800 539 28412,800 12,850 542 28612,850 12,900 546 28912,900 12,950 549 29112,950 13,000 553 29413,000 13,050 556 29613,050 13,100 560 29913,100 13,150 563 30113,150 13,200 567 30413,200 13,250 570 30613,250 13,300 574 30913,300 13,350 577 31113,350 13,400 581 31413,400 13,450 584 31613,450 13,500 588 31913,500 13,550 591 32113,550 13,600 595 32413,600 13,650 598 32613,650 13,700 602 32913,700 13,750 605 33113,750 13,800 609 33413,800 13,850 612 33613,850 13,900 616 33913,900 13,950 619 34113,950 14,000 623 34414,000 14,050 626 34614,050 14,100 630 34914,100 14,150 633 35114,150 14,200 637 35414,200 14,250 640 35614,250 14,300 644 35914,300 14,350 647 36114,350 14,400 651 36414,400 14,450 654 36614,450 14,500 658 36914,500 14,550 661 37114,550 14,600 665 37414,600 14,650 668 37614,650 14,700 672 37914,700 14,750 675 38114,750 14,800 679 38414,800 14,850 682 38614,850 14,900 686 38914,900 14,950 689 39114,950 15,000 693 39415,000 15,050 696 39715,050 15,100 700 40015,100 15,150 703 40315,150 15,200 707 40615,200 15,250 710 40915,250 15,300 714 41215,300 15,350 717 41515,350 15,400 721 41815,400 15,450 724 42115,450 15,500 728 42415,500 15,550 731 42715,550 15,600 735 430

•13•


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

15,600 15,650 738 43315,650 15,700 742 43615,700 15,750 745 43915,750 15,800 749 44215,800 15,850 752 44515,850 15,900 756 44815,900 15,950 759 45115,950 16,000 763 45416,000 16,050 766 45716,050 16,100 770 46016,100 16,150 773 46316,150 16,200 777 46616,200 16,250 780 46916,250 16,300 784 47216,300 16,350 787 47516,350 16,400 791 47816,400 16,450 794 48116,450 16,500 798 48416,500 16,550 801 48716,550 16,600 805 49016,600 16,650 808 49316,650 16,700 812 49616,700 16,750 815 49916,750 16,800 819 50216,800 16,850 822 50516,850 16,900 826 50816,900 16,950 829 51116,950 17,000 833 51417,000 17,050 836 51717,050 17,100 840 52017,100 17,150 843 52317,150 17,200 847 52617,200 17,250 850 52917,250 17,300 854 53217,300 17,350 857 53517,350 17,400 861 53817,400 17,450 864 54117,450 17,500 868 54417,500 17,550 871 54717,550 17,600 875 55017,600 17,650 878 55317,650 17,700 882 55617,700 17,750 885 55917,750 17,800 889 56217,800 17,850 892 56517,850 17,900 896 56817,900 17,950 899 57117,950 18,000 903 57418,000 18,050 906 57718,050 18,100 910 58018,100 18,150 913 58318,150 18,200 917 58618,200 18,250 920 58918,250 18,300 924 59218,300 18,350 927 59518,350 18,400 931 59818,400 18,450 934 60118,450 18,500 938 60418,500 18,550 941 60718,550 18,600 945 610

18,600 18,650 948 61318,650 18,700 952 61618,700 18,750 955 61918,750 18,800 959 62218,800 18,850 962 62518,850 18,900 966 62818,900 18,950 969 63118,950 19,000 973 63419,000 19,050 976 63719,050 19,100 980 64019,100 19,150 983 64319,150 19,200 987 64619,200 19,250 990 64919,250 19,300 994 65219,300 19,350 997 65519,350 19,400 1,001 65819,400 19,450 1,004 66119,450 19,500 1,008 66419,500 19,550 1,011 66719,550 19,600 1,015 67019,600 19,650 1,018 67319,650 19,700 1,022 67619,700 19,750 1,025 67919,750 19,800 1,029 68219,800 19,850 1,032 68519,850 19,900 1,036 68819,900 19,950 1,039 69119,950 20,000 1,043 69420,000 20,050 1,046 69720,050 20,100 1,050 70020,100 20,150 1,053 70320,150 20,200 1,057 70620,200 20,250 1,060 70920,250 20,300 1,064 71220,300 20,350 1,067 71520,350 20,400 1,071 71820,400 20,450 1,074 72120,450 20,500 1,078 72420,500 20,550 1,081 72720,550 20,600 1,085 73020,600 20,650 1,088 73320,650 20,700 1,092 73620,700 20,750 1,095 73920,750 20,800 1,099 74220,800 20,850 1,102 74520,850 20,900 1,106 74820,900 20,950 1,109 75120,950 21,000 1,113 75421,000 21,050 1,116 75721,050 21,100 1,120 76021,100 21,150 1,123 76421,150 21,200 1,127 76721,200 21,250 1,130 77121,250 21,300 1,134 77421,300 21,350 1,137 77821,350 21,400 1,141 78121,400 21,450 1,144 78521,450 21,500 1,148 78821,500 21,550 1,151 79221,550 21,600 1,155 795

21,600 21,650 1,158 79921,650 21,700 1,162 80221,700 21,750 1,165 80621,750 21,800 1,169 80921,800 21,850 1,172 81321,850 21,900 1,176 81621,900 21,950 1,179 82021,950 22,000 1,183 82322,000 22,050 1,186 82722,050 22,100 1,190 83022,100 22,150 1,193 83422,150 22,200 1,197 83722,200 22,250 1,200 84122,250 22,300 1,204 84422,300 22,350 1,207 84822,350 22,400 1,211 85122,400 22,450 1,214 85522,450 22,500 1,218 85822,500 22,550 1,221 86222,550 22,600 1,225 86522,600 22,650 1,228 86922,650 22,700 1,232 87222,700 22,750 1,235 87622,750 22,800 1,239 87922,800 22,850 1,242 88322,850 22,900 1,246 88622,900 22,950 1,249 89022,950 23,000 1,253 89323,000 23,050 1,256 89723,050 23,100 1,260 90023,100 23,150 1,263 90423,150 23,200 1,267 90723,200 23,250 1,270 91123,250 23,300 1,274 91423,300 23,350 1,277 91823,350 23,400 1,281 92123,400 23,450 1,284 92523,450 23,500 1,288 92823,500 23,550 1,291 93223,550 23,600 1,295 93523,600 23,650 1,298 93923,650 23,700 1,302 94223,700 23,750 1,305 94623,750 23,800 1,309 94923,800 23,850 1,312 95323,850 23,900 1,316 95623,900 23,950 1,319 96023,950 24,000 1,323 96324,000 24,050 1,326 96724,050 24,100 1,330 97024,100 24,150 1,333 97424,150 24,200 1,337 97724,200 24,250 1,340 98124,250 24,300 1,344 98424,300 24,350 1,347 98824,350 24,400 1,351 99124,400 24,450 1,354 99524,450 24,500 1,358 99824,500 24,550 1,361 1,00224,550 24,600 1,365 1,005

•14•


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

24,600 24,650 1,368 1,00924,650 24,700 1,372 1,01224,700 24,750 1,375 1,01624,750 24,800 1,379 1,01924,800 24,850 1,382 1,02324,850 24,900 1,386 1,02624,900 24,950 1,389 1,03024,950 25,000 1,393 1,03325,000 25,050 1,396 1,03725,050 25,100 1,400 1,04025,100 25,150 1,403 1,04425,150 25,200 1,407 1,04725,200 25,250 1,410 1,05125,250 25,300 1,414 1,05425,300 25,350 1,417 1,05825,350 25,400 1,421 1,06125,400 25,450 1,424 1,06525,450 25,500 1,428 1,06825,500 25,550 1,431 1,07225,550 25,600 1,435 1,07525,600 25,650 1,438 1,07925,650 25,700 1,442 1,08225,700 25,750 1,445 1,08625,750 25,800 1,449 1,08925,800 25,850 1,452 1,09325,850 25,900 1,456 1,09625,900 25,950 1,459 1,10025,950 26,000 1,463 1,10326,000 26,050 1,466 1,10726,050 26,100 1,470 1,11026,100 26,150 1,473 1,11426,150 26,200 1,477 1,11726,200 26,250 1,480 1,12126,250 26,300 1,484 1,12426,300 26,350 1,487 1,12826,350 26,400 1,491 1,13126,400 26,450 1,494 1,13526,450 26,500 1,498 1,13826,500 26,550 1,501 1,14226,550 26,600 1,505 1,14526,600 26,650 1,508 1,14926,650 26,700 1,512 1,15226,700 26,750 1,515 1,15626,750 26,800 1,519 1,15926,800 26,850 1,522 1,16326,850 26,900 1,526 1,16626,900 26,950 1,529 1,17026,950 27,000 1,533 1,17327,000 27,050 1,536 1,17727,050 27,100 1,540 1,18027,100 27,150 1,543 1,18427,150 27,200 1,547 1,18727,200 27,250 1,550 1,19127,250 27,300 1,554 1,19427,300 27,350 1,557 1,19827,350 27,400 1,561 1,20127,400 27,450 1,564 1,20527,450 27,500 1,568 1,20827,500 27,550 1,571 1,21227,550 27,600 1,575 1,215

27,600 27,650 1,578 1,21927,650 27,700 1,582 1,22227,700 27,750 1,585 1,22627,750 27,800 1,589 1,22927,800 27,850 1,592 1,23327,850 27,900 1,596 1,23627,900 27,950 1,599 1,24027,950 28,000 1,603 1,24328,000 28,050 1,606 1,24728,050 28,100 1,610 1,25028,100 28,150 1,613 1,25428,150 28,200 1,617 1,25728,200 28,250 1,620 1,26128,250 28,300 1,624 1,26428,300 28,350 1,627 1,26828,350 28,400 1,631 1,27128,400 28,450 1,634 1,27528,450 28,500 1,638 1,27828,500 28,550 1,641 1,28228,550 28,600 1,645 1,28528,600 28,650 1,648 1,28928,650 28,700 1,652 1,29228,700 28,750 1,655 1,29628,750 28,800 1,659 1,29928,800 28,850 1,662 1,30328,850 28,900 1,666 1,30628,900 28,950 1,669 1,31028,950 29,000 1,673 1,31329,000 29,050 1,676 1,31729,050 29,100 1,680 1,32029,100 29,150 1,683 1,32429,150 29,200 1,687 1,32729,200 29,250 1,690 1,33129,250 29,300 1,694 1,33429,300 29,350 1,697 1,33829,350 29,400 1,701 1,34129,400 29,450 1,704 1,34529,450 29,500 1,708 1,34829,500 29,550 1,711 1,35229,550 29,600 1,715 1,35529,600 29,650 1,718 1,35929,650 29,700 1,722 1,36229,700 29,750 1,725 1,36629,750 29,800 1,729 1,36929,800 29,850 1,732 1,37329,850 29,900 1,736 1,37629,900 29,950 1,739 1,38029,950 30,000 1,743 1,38330,000 30,050 1,746 1,38730,050 30,100 1,750 1,39030,100 30,150 1,753 1,39430,150 30,200 1,757 1,39730,200 30,250 1,760 1,40130,250 30,300 1,764 1,40430,300 30,350 1,767 1,40830,350 30,400 1,771 1,41130,400 30,450 1,774 1,41530,450 30,500 1,778 1,41830,500 30,550 1,781 1,42230,550 30,600 1,785 1,425

30,600 30,650 1,788 1,42930,650 30,700 1,792 1,43230,700 30,750 1,795 1,43630,750 30,800 1,799 1,43930,800 30,850 1,802 1,44330,850 30,900 1,806 1,44630,900 30,950 1,809 1,45030,950 31,000 1,813 1,45331,000 31,050 1,816 1,45731,050 31,100 1,820 1,46031,100 31,150 1,823 1,46431,150 31,200 1,827 1,46731,200 31,250 1,830 1,47131,250 31,300 1,834 1,47431,300 31,350 1,837 1,47831,350 31,400 1,841 1,48131,400 31,450 1,844 1,48531,450 31,500 1,848 1,48831,500 31,550 1,851 1,49231,550 31,600 1,855 1,49531,600 31,650 1,858 1,49931,650 31,700 1,862 1,50231,700 31,750 1,865 1,50631,750 31,800 1,869 1,50931,800 31,850 1,872 1,51331,850 31,900 1,876 1,51631,900 31,950 1,879 1,52031,950 32,000 1,883 1,52332,000 32,050 1,886 1,52732,050 32,100 1,890 1,53032,100 32,150 1,893 1,53432,150 32,200 1,897 1,53732,200 32,250 1,900 1,54132,250 32,300 1,904 1,54432,300 32,350 1,907 1,54832,350 32,400 1,911 1,55132,400 32,450 1,914 1,55532,450 32,500 1,918 1,55832,500 32,550 1,921 1,56232,550 32,600 1,925 1,56532,600 32,650 1,928 1,56932,650 32,700 1,932 1,57232,700 32,750 1,935 1,57632,750 32,800 1,939 1,57932,800 32,850 1,942 1,58332,850 32,900 1,946 1,58632,900 32,950 1,949 1,59032,950 33,000 1,953 1,59333,000 33,050 1,956 1,59733,050 33,100 1,960 1,60033,100 33,150 1,963 1,60433,150 33,200 1,967 1,60733,200 33,250 1,970 1,61133,250 33,300 1,974 1,61433,300 33,350 1,977 1,61833,350 33,400 1,981 1,62133,400 33,450 1,984 1,62533,450 33,500 1,988 1,62833,500 33,550 1,991 1,63233,550 33,600 1,995 1,635

•15•


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

33,600 33,650 1,998 1,63933,650 33,700 2,002 1,64233,700 33,750 2,005 1,64633,750 33,800 2,009 1,64933,800 33,850 2,012 1,65333,850 33,900 2,016 1,65633,900 33,950 2,019 1,66033,950 34,000 2,023 1,66334,000 34,050 2,026 1,66734,050 34,100 2,030 1,67034,100 34,150 2,033 1,67434,150 34,200 2,037 1,67734,200 34,250 2,040 1,68134,250 34,300 2,044 1,68434,300 34,350 2,047 1,68834,350 34,400 2,051 1,69134,400 34,450 2,054 1,69534,450 34,500 2,058 1,69834,500 34,550 2,061 1,70234,550 34,600 2,065 1,70534,600 34,650 2,068 1,70934,650 34,700 2,072 1,71234,700 34,750 2,075 1,71634,750 34,800 2,079 1,71934,800 34,850 2,082 1,72334,850 34,900 2,086 1,72634,900 34,950 2,089 1,73034,950 35,000 2,093 1,73335,000 35,050 2,096 1,73735,050 35,100 2,100 1,74035,100 35,150 2,103 1,74435,150 35,200 2,107 1,74735,200 35,250 2,110 1,75135,250 35,300 2,114 1,75435,300 35,350 2,117 1,75835,350 35,400 2,121 1,76135,400 35,450 2,124 1,76535,450 35,500 2,128 1,76835,500 35,550 2,131 1,77235,550 35,600 2,135 1,77535,600 35,650 2,138 1,77935,650 35,700 2,142 1,78235,700 35,750 2,145 1,78635,750 35,800 2,149 1,78935,800 35,850 2,152 1,79335,850 35,900 2,156 1,79635,900 35,950 2,159 1,80035,950 36,000 2,163 1,80336,000 36,050 2,166 1,80736,050 36,100 2,170 1,81036,100 36,150 2,173 1,81436,150 36,200 2,177 1,81736,200 36,250 2,180 1,82136,250 36,300 2,184 1,82436,300 36,350 2,187 1,82836,350 36,400 2,191 1,83136,400 36,450 2,194 1,83536,450 36,500 2,198 1,83836,500 36,550 2,201 1,84236,550 36,600 2,205 1,845

36,600 36,650 2,208 1,84936,650 36,700 2,212 1,85236,700 36,750 2,215 1,85636,750 36,800 2,219 1,85936,800 36,850 2,222 1,86336,850 36,900 2,226 1,86636,900 36,950 2,229 1,87036,950 37,000 2,233 1,87337,000 37,050 2,236 1,87737,050 37,100 2,240 1,88037,100 37,150 2,243 1,88437,150 37,200 2,247 1,88737,200 37,250 2,250 1,89137,250 37,300 2,254 1,89437,300 37,350 2,257 1,89837,350 37,400 2,261 1,90137,400 37,450 2,264 1,90537,450 37,500 2,268 1,90837,500 37,550 2,271 1,91237,550 37,600 2,275 1,91537,600 37,650 2,278 1,91937,650 37,700 2,282 1,92237,700 37,750 2,285 1,92637,750 37,800 2,289 1,92937,800 37,850 2,292 1,93337,850 37,900 2,296 1,93637,900 37,950 2,299 1,94037,950 38,000 2,303 1,94338,000 38,050 2,306 1,94738,050 38,100 2,310 1,95038,100 38,150 2,313 1,95438,150 38,200 2,317 1,95738,200 38,250 2,320 1,96138,250 38,300 2,324 1,96438,300 38,350 2,327 1,96838,350 38,400 2,331 1,97138,400 38,450 2,334 1,97538,450 38,500 2,338 1,97838,500 38,550 2,341 1,98238,550 38,600 2,345 1,98538,600 38,650 2,348 1,98938,650 38,700 2,352 1,99238,700 38,750 2,355 1,99638,750 38,800 2,359 1,99938,800 38,850 2,362 2,00338,850 38,900 2,366 2,00638,900 38,950 2,369 2,01038,950 39,000 2,373 2,01339,000 39,050 2,376 2,01739,050 39,100 2,380 2,02039,100 39,150 2,383 2,02439,150 39,200 2,387 2,02739,200 39,250 2,390 2,03139,250 39,300 2,394 2,03439,300 39,350 2,397 2,03839,350 39,400 2,401 2,04139,400 39,450 2,404 2,04539,450 39,500 2,408 2,04839,500 39,550 2,411 2,05239,550 39,600 2,415 2,055

39,600 39,650 2,418 2,05939,650 39,700 2,422 2,06239,700 39,750 2,425 2,06639,750 39,800 2,429 2,06939,800 39,850 2,432 2,07339,850 39,900 2,436 2,07639,900 39,950 2,439 2,08039,950 40,000 2,443 2,08340,000 40,050 2,446 2,08740,050 40,100 2,450 2,09040,100 40,150 2,453 2,09440,150 40,200 2,457 2,09740,200 40,250 2,460 2,10140,250 40,300 2,464 2,10440,300 40,350 2,467 2,10840,350 40,400 2,471 2,11140,400 40,450 2,474 2,11540,450 40,500 2,478 2,11840,500 40,550 2,481 2,12240,550 40,600 2,485 2,12540,600 40,650 2,488 2,12940,650 40,700 2,492 2,13240,700 40,750 2,495 2,13640,750 40,800 2,499 2,13940,800 40,850 2,502 2,14340,850 40,900 2,506 2,14640,900 40,950 2,509 2,15040,950 41,000 2,513 2,15341,000 41,050 2,516 2,15741,050 41,100 2,520 2,16041,100 41,150 2,523 2,16441,150 41,200 2,527 2,16741,200 41,250 2,530 2,17141,250 41,300 2,534 2,17441,300 41,350 2,537 2,17841,350 41,400 2,541 2,18141,400 41,450 2,544 2,18541,450 41,500 2,548 2,18841,500 41,550 2,551 2,19241,550 41,600 2,555 2,19541,600 41,650 2,558 2,19941,650 41,700 2,562 2,20241,700 41,750 2,565 2,20641,750 41,800 2,569 2,20941,800 41,850 2,572 2,21341,850 41,900 2,576 2,21641,900 41,950 2,579 2,22041,950 42,000 2,583 2,22342,000 42,050 2,586 2,22742,050 42,100 2,590 2,23042,100 42,150 2,593 2,23442,150 42,200 2,597 2,23742,200 42,250 2,600 2,24142,250 42,300 2,604 2,24442,300 42,350 2,607 2,24842,350 42,400 2,611 2,25142,400 42,450 2,614 2,25542,450 42,500 2,618 2,25842,500 42,550 2,621 2,26242,550 42,600 2,625 2,265

•16•


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

42,600 42,650 2,628 2,26942,650 42,700 2,632 2,27242,700 42,750 2,635 2,27642,750 42,800 2,639 2,27942,800 42,850 2,642 2,28342,850 42,900 2,646 2,28642,900 42,950 2,649 2,29042,950 43,000 2,653 2,29343,000 43,050 2,656 2,29743,050 43,100 2,660 2,30043,100 43,150 2,663 2,30443,150 43,200 2,667 2,30743,200 43,250 2,670 2,31143,250 43,300 2,674 2,31443,300 43,350 2,677 2,31843,350 43,400 2,681 2,32143,400 43,450 2,684 2,32543,450 43,500 2,688 2,32843,500 43,550 2,691 2,33243,550 43,600 2,695 2,33543,600 43,650 2,698 2,33943,650 43,700 2,702 2,34243,700 43,750 2,705 2,34643,750 43,800 2,709 2,34943,800 43,850 2,712 2,35343,850 43,900 2,716 2,35643,900 43,950 2,719 2,36043,950 44,000 2,723 2,36344,000 44,050 2,726 2,36744,050 44,100 2,730 2,37044,100 44,150 2,733 2,37444,150 44,200 2,737 2,37744,200 44,250 2,740 2,38144,250 44,300 2,744 2,38444,300 44,350 2,747 2,38844,350 44,400 2,751 2,39144,400 44,450 2,754 2,39544,450 44,500 2,758 2,39844,500 44,550 2,761 2,40244,550 44,600 2,765 2,40544,600 44,650 2,768 2,40944,650 44,700 2,772 2,41244,700 44,750 2,775 2,41644,750 44,800 2,779 2,41944,800 44,850 2,782 2,42344,850 44,900 2,786 2,42644,900 44,950 2,789 2,43044,950 45,000 2,793 2,43345,000 45,050 2,796 2,43745,050 45,100 2,800 2,440

45,100 45,150 2,803 2,44445,150 45,200 2,807 2,44745,200 45,250 2,810 2,45145,250 45,300 2,814 2,45445,300 45,350 2,817 2,45845,350 45,400 2,821 2,46145,400 45,450 2,824 2,46545,450 45,500 2,828 2,46845,500 45,550 2,831 2,47245,550 45,600 2,835 2,47545,600 45,650 2,838 2,47945,650 45,700 2,842 2,48245,700 45,750 2,845 2,48645,750 45,800 2,849 2,48945,800 45,850 2,852 2,49345,850 45,900 2,856 2,49645,900 45,950 2,859 2,50045,950 46,000 2,863 2,50346,000 46,050 2,866 2,50746,050 46,100 2,870 2,51046,100 46,150 2,873 2,51446,150 46,200 2,877 2,51746,200 46,250 2,880 2,52146,250 46,300 2,884 2,52446,300 46,350 2,887 2,52846,350 46,400 2,891 2,53146,400 46,450 2,894 2,53546,450 46,500 2,898 2,53846,500 46,550 2,901 2,54246,550 46,600 2,905 2,54546,600 46,650 2,908 2,54946,650 46,700 2,912 2,55246,700 46,750 2,915 2,55646,750 46,800 2,919 2,55946,800 46,850 2,922 2,56346,850 46,900 2,926 2,56646,900 46,950 2,929 2,57046,950 47,000 2,933 2,57347,000 47,050 2,936 2,57747,050 47,100 2,940 2,58047,100 47,150 2,943 2,58447,150 47,200 2,947 2,58747,200 47,250 2,950 2,59147,250 47,300 2,954 2,59447,300 47,350 2,957 2,59847,350 47,400 2,961 2,60147,400 47,450 2,964 2,60547,450 47,500 2,968 2,60847,500 47,550 2,971 2,61247,550 47,600 2,975 2,615

47,600 47,650 2,978 2,61947,650 47,700 2,982 2,62247,700 47,750 2,985 2,62647,750 47,800 2,989 2,62947,800 47,850 2,992 2,63347,850 47,900 2,996 2,63647,900 47,950 2,999 2,64047,950 48,000 3,003 2,64348,000 48,050 3,006 2,64748,050 48,100 3,010 2,65048,100 48,150 3,013 2,65448,150 48,200 3,017 2,65748,200 48,250 3,020 2,66148,250 48,300 3,024 2,66448,300 48,350 3,027 2,66848,350 48,400 3,031 2,67148,400 48,450 3,034 2,67548,450 48,500 3,038 2,67848,500 48,550 3,041 2,68248,550 48,600 3,045 2,68548,600 48,650 3,048 2,68948,650 48,700 3,052 2,69248,700 48,750 3,055 2,69648,750 48,800 3,059 2,69948,800 48,850 3,062 2,70348,850 48,900 3,066 2,70648,900 48,950 3,069 2,71048,950 49,000 3,073 2,71349,000 49,050 3,076 2,71749,050 49,100 3,080 2,72049,100 49,150 3,083 2,72449,150 49,200 3,087 2,72749,200 49,250 3,090 2,73149,250 49,300 3,094 2,73449,300 49,350 3,097 2,73849,350 49,400 3,101 2,74149,400 49,450 3,104 2,74549,450 49,500 3,108 2,74849,500 49,550 3,111 2,75249,550 49,600 3,115 2,75549,600 49,650 3,118 2,75949,650 49,700 3,122 2,76249,700 49,750 3,125 2,76649,750 49,800 3,129 2,76949,800 49,850 3,132 2,77349,850 49,900 3,136 2,77649,900 49,950 3,139 2,78049,950 50,000 3,143 2,783If your Taxable Income is $50,000 ormore, use the tax computation below.

1. Taxable Income2. Less - 50,000 - 50,0003. Subtract: Line 1 minus Line 24. Multiply Line 3 by .075. Tax on $50,000 + 3,145 + 2,7856. Add: Line 4 plus Line 5 = Total Tax

$3,145 + 7% over $50,000Single or Married filing separately

$2,785 + 7% over $50,000Married filing jointly or Head of Household*

Worksheet for Calculating Taxon Taxable Income $50,000 or more

ME

TH

OD O

NE

•17•


2METHOD

Instructions...Use this table if your taxableincome is less than $50,000 afteryou deduct Federal Income Tax.

If your taxable income is $50,000or more, use the tax computationon the lower quarter of page 23.

For an example, please see thebox to the right.

Example...Mr. and Mrs. Smith are filing a joint return.Their Oklahoma Taxable Income afterdeducting Federal Income Tax is $21,760.First, they find the $21,750 - $21,800income line. Next, they find the columnfor married filing jointly and read downthe column. The amount shown wherethe income line and filing statuscolumn meet is $1,049 (see exampleat right) . This is the amount theymust write on the Method 2 taxline on their return.

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

21,700 21,750 1,440 1,045

21,750 21,800 1,445 1,049

21,800 21,850 1,450 1,054

0 50 0 050 100 0 0100 150 1 1150 200 1 1200 250 1 1250 300 1 1300 350 2 2350 400 2 2400 450 2 2450 500 2 2500 550 3 3550 600 3 3600 650 3 3650 700 3 3700 750 4 4750 800 4 4800 850 4 4850 900 4 4900 950 5 5950 1,000 5 51,000 1,050 5 51,050 1,100 6 51,100 1,150 6 61,150 1,200 7 61,200 1,250 7 61,250 1,300 8 61,300 1,350 8 71,350 1,400 9 71,400 1,450 9 71,450 1,500 10 71,500 1,550 10 81,550 1,600 11 81,600 1,650 11 81,650 1,700 12 81,700 1,750 12 91,750 1,800 13 91,800 1,850 13 91,850 1,900 14 91,900 1,950 14 101,950 2,000 15 102,000 2,050 15 102,050 2,100 16 112,100 2,150 16 112,150 2,200 17 12

2,200 2,250 17 122,250 2,300 18 132,300 2,350 18 132,350 2,400 19 142,400 2,450 19 142,450 2,500 20 152,500 2,550 21 152,550 2,600 22 162,600 2,650 23 162,650 2,700 24 172,700 2,750 25 172,750 2,800 26 182,800 2,850 27 182,850 2,900 28 192,900 2,950 29 192,950 3,000 30 203,000 3,050 31 203,050 3,100 32 213,100 3,150 33 213,150 3,200 34 223,200 3,250 35 223,250 3,300 36 233,300 3,350 37 233,350 3,400 38 243,400 3,450 39 243,450 3,500 40 253,500 3,550 41 253,550 3,600 42 263,600 3,650 43 263,650 3,700 44 273,700 3,750 45 273,750 3,800 46 283,800 3,850 47 283,850 3,900 49 293,900 3,950 50 293,950 4,000 52 304,000 4,050 53 304,050 4,100 55 314,100 4,150 56 314,150 4,200 58 324,200 4,250 59 324,250 4,300 61 334,300 4,350 62 334,350 4,400 64 34

4,400 4,450 65 344,450 4,500 67 354,500 4,550 68 354,550 4,600 70 364,600 4,650 71 364,650 4,700 73 374,700 4,750 74 374,750 4,800 76 384,800 4,850 77 384,850 4,900 79 394,900 4,950 81 394,950 5,000 83 405,000 5,050 85 415,050 5,100 87 425,100 5,150 89 435,150 5,200 91 445,200 5,250 93 455,250 5,300 95 465,300 5,350 97 475,350 5,400 99 485,400 5,450 101 495,450 5,500 103 505,500 5,550 105 515,550 5,600 107 525,600 5,650 109 535,650 5,700 111 545,700 5,750 113 555,750 5,800 115 565,800 5,850 117 575,850 5,900 119 585,900 5,950 121 595,950 6,000 123 606,000 6,050 125 616,050 6,100 127 626,100 6,150 129 636,150 6,200 131 646,200 6,250 134 656,250 6,300 136 666,300 6,350 139 676,350 6,400 141 686,400 6,450 144 696,450 6,500 146 706,500 6,550 149 716,550 6,600 151 72

•18•


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

6,600 6,650 154 736,650 6,700 156 746,700 6,750 159 756,750 6,800 161 766,800 6,850 164 776,850 6,900 166 786,900 6,950 169 796,950 7,000 171 807,000 7,050 174 817,050 7,100 176 827,100 7,150 179 837,150 7,200 181 847,200 7,250 184 857,250 7,300 186 867,300 7,350 189 877,350 7,400 191 887,400 7,450 194 897,450 7,500 196 907,500 7,550 199 917,550 7,600 202 927,600 7,650 205 947,650 7,700 208 957,700 7,750 211 977,750 7,800 214 987,800 7,850 217 1007,850 7,900 220 1017,900 7,950 223 1037,950 8,000 226 1048,000 8,050 229 1068,050 8,100 232 1078,100 8,150 235 1098,150 8,200 238 1108,200 8,250 241 1128,250 8,300 244 1138,300 8,350 247 1158,350 8,400 250 1168,400 8,450 253 1188,450 8,500 256 1198,500 8,550 259 1218,550 8,600 262 1228,600 8,650 265 1248,650 8,700 268 1258,700 8,750 271 1278,750 8,800 274 1288,800 8,850 277 1308,850 8,900 280 1318,900 8,950 283 1338,950 9,000 286 1359,000 9,050 289 1379,050 9,100 293 1399,100 9,150 296 1419,150 9,200 300 1439,200 9,250 303 1459,250 9,300 307 1479,300 9,350 310 1499,350 9,400 314 1519,400 9,450 317 1539,450 9,500 321 1559,500 9,550 324 1579,550 9,600 328 159

9,600 9,650 331 1619,650 9,700 335 1639,700 9,750 338 1659,750 9,800 342 1679,800 9,850 345 1699,850 9,900 349 1719,900 9,950 352 1739,950 10,000 356 17510,000 10,050 359 17710,050 10,100 363 17910,100 10,150 366 18110,150 10,200 370 18310,200 10,250 373 18510,250 10,300 377 18710,300 10,350 380 18910,350 10,400 384 19110,400 10,450 387 19310,450 10,500 391 19610,500 10,550 395 19810,550 10,600 399 20110,600 10,650 403 20310,650 10,700 407 20610,700 10,750 411 20810,750 10,800 415 21110,800 10,850 419 21310,850 10,900 423 21610,900 10,950 427 21810,950 11,000 431 22111,000 11,050 435 22311,050 11,100 439 22611,100 11,150 443 22811,150 11,200 447 23111,200 11,250 451 23311,250 11,300 455 23611,300 11,350 459 23811,350 11,400 463 24111,400 11,450 467 24311,450 11,500 471 24611,500 11,550 475 24811,550 11,600 479 25111,600 11,650 483 25311,650 11,700 487 25611,700 11,750 491 25811,750 11,800 495 26111,800 11,850 499 26311,850 11,900 503 26611,900 11,950 507 26811,950 12,000 511 27112,000 12,050 515 27412,050 12,100 519 27712,100 12,150 523 28012,150 12,200 527 28312,200 12,250 531 28612,250 12,300 535 28912,300 12,350 539 29212,350 12,400 543 29512,400 12,450 547 29812,450 12,500 551 30112,500 12,550 555 30412,550 12,600 559 307

12,600 12,650 564 31012,650 12,700 568 31312,700 12,750 573 31612,750 12,800 577 31912,800 12,850 582 32212,850 12,900 586 32512,900 12,950 591 32812,950 13,000 595 33113,000 13,050 600 33413,050 13,100 604 33713,100 13,150 609 34013,150 13,200 613 34313,200 13,250 618 34613,250 13,300 622 34913,300 13,350 627 35213,350 13,400 631 35613,400 13,450 636 35913,450 13,500 640 36313,500 13,550 645 36613,550 13,600 649 37013,600 13,650 654 37313,650 13,700 658 37713,700 13,750 663 38013,750 13,800 667 38413,800 13,850 672 38713,850 13,900 676 39113,900 13,950 681 39413,950 14,000 685 39814,000 14,050 690 40114,050 14,100 694 40514,100 14,150 699 40814,150 14,200 703 41214,200 14,250 708 41514,250 14,300 712 41914,300 14,350 717 42214,350 14,400 721 42614,400 14,450 726 42914,450 14,500 730 43314,500 14,550 735 43614,550 14,600 739 44014,600 14,650 744 44314,650 14,700 748 44714,700 14,750 753 45014,750 14,800 757 45414,800 14,850 762 45714,850 14,900 766 46114,900 14,950 771 46414,950 15,000 775 46815,000 15,050 780 47215,050 15,100 784 47615,100 15,150 789 48015,150 15,200 793 48415,200 15,250 798 48815,250 15,300 802 49215,300 15,350 807 49615,350 15,400 811 50015,400 15,450 816 50415,450 15,500 820 50815,500 15,550 825 51215,550 15,600 829 516

•19•


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

15,600 15,650 834 52015,650 15,700 838 52415,700 15,750 843 52815,750 15,800 847 53215,800 15,850 852 53615,850 15,900 856 54015,900 15,950 861 54415,950 16,000 865 54816,000 16,050 870 55216,050 16,100 875 55616,100 16,150 880 56016,150 16,200 885 56416,200 16,250 890 56816,250 16,300 895 57216,300 16,350 900 57616,350 16,400 905 58016,400 16,450 910 58416,450 16,500 915 58816,500 16,550 920 59216,550 16,600 925 59616,600 16,650 930 60016,650 16,700 935 60416,700 16,750 940 60816,750 16,800 945 61216,800 16,850 950 61616,850 16,900 955 62016,900 16,950 960 62416,950 17,000 965 62817,000 17,050 970 63217,050 17,100 975 63617,100 17,150 980 64017,150 17,200 985 64417,200 17,250 990 64817,250 17,300 995 65217,300 17,350 1,000 65617,350 17,400 1,005 66017,400 17,450 1,010 66417,450 17,500 1,015 66817,500 17,550 1,020 67217,550 17,600 1,025 67617,600 17,650 1,030 68017,650 17,700 1,035 68417,700 17,750 1,040 68817,750 17,800 1,045 69217,800 17,850 1,050 69617,850 17,900 1,055 70017,900 17,950 1,060 70417,950 18,000 1,065 70818,000 18,050 1,070 71218,050 18,100 1,075 71618,100 18,150 1,080 72118,150 18,200 1,085 72518,200 18,250 1,090 73018,250 18,300 1,095 73418,300 18,350 1,100 73918,350 18,400 1,105 74318,400 18,450 1,110 74818,450 18,500 1,115 75218,500 18,550 1,120 75718,550 18,600 1,125 761

18,600 18,650 1,130 76618,650 18,700 1,135 77018,700 18,750 1,140 77518,750 18,800 1,145 77918,800 18,850 1,150 78418,850 18,900 1,155 78818,900 18,950 1,160 79318,950 19,000 1,165 79719,000 19,050 1,170 80219,050 19,100 1,175 80619,100 19,150 1,180 81119,150 19,200 1,185 81519,200 19,250 1,190 82019,250 19,300 1,195 82419,300 19,350 1,200 82919,350 19,400 1,205 83319,400 19,450 1,210 83819,450 19,500 1,215 84219,500 19,550 1,220 84719,550 19,600 1,225 85119,600 19,650 1,230 85619,650 19,700 1,235 86019,700 19,750 1,240 86519,750 19,800 1,245 86919,800 19,850 1,250 87419,850 19,900 1,255 87819,900 19,950 1,260 88319,950 20,000 1,265 88720,000 20,050 1,270 89220,050 20,100 1,275 89620,100 20,150 1,280 90120,150 20,200 1,285 90520,200 20,250 1,290 91020,250 20,300 1,295 91420,300 20,350 1,300 91920,350 20,400 1,305 92320,400 20,450 1,310 92820,450 20,500 1,315 93220,500 20,550 1,320 93720,550 20,600 1,325 94120,600 20,650 1,330 94620,650 20,700 1,335 95020,700 20,750 1,340 95520,750 20,800 1,345 95920,800 20,850 1,350 96420,850 20,900 1,355 96820,900 20,950 1,360 97320,950 21,000 1,365 97721,000 21,050 1,370 98221,050 21,100 1,375 98621,100 21,150 1,380 99121,150 21,200 1,385 99521,200 21,250 1,390 1,00021,250 21,300 1,395 1,00421,300 21,350 1,400 1,00921,350 21,400 1,405 1,01321,400 21,450 1,410 1,01821,450 21,500 1,415 1,02221,500 21,550 1,420 1,02721,550 21,600 1,425 1,031

21,600 21,650 1,430 1,03621,650 21,700 1,435 1,04021,700 21,750 1,440 1,04521,750 21,800 1,445 1,04921,800 21,850 1,450 1,05421,850 21,900 1,455 1,05821,900 21,950 1,460 1,06321,950 22,000 1,465 1,06722,000 22,050 1,470 1,07222,050 22,100 1,475 1,07622,100 22,150 1,480 1,08122,150 22,200 1,485 1,08522,200 22,250 1,490 1,09022,250 22,300 1,495 1,09422,300 22,350 1,500 1,09922,350 22,400 1,505 1,10322,400 22,450 1,510 1,10822,450 22,500 1,515 1,11222,500 22,550 1,520 1,11722,550 22,600 1,525 1,12122,600 22,650 1,530 1,12622,650 22,700 1,535 1,13022,700 22,750 1,540 1,13522,750 22,800 1,545 1,13922,800 22,850 1,550 1,14422,850 22,900 1,555 1,14822,900 22,950 1,560 1,15322,950 23,000 1,565 1,15723,000 23,050 1,570 1,16223,050 23,100 1,575 1,16623,100 23,150 1,580 1,17123,150 23,200 1,585 1,17523,200 23,250 1,590 1,18023,250 23,300 1,595 1,18423,300 23,350 1,600 1,18923,350 23,400 1,605 1,19323,400 23,450 1,610 1,19823,450 23,500 1,615 1,20223,500 23,550 1,620 1,20723,550 23,600 1,625 1,21123,600 23,650 1,630 1,21623,650 23,700 1,635 1,22023,700 23,750 1,640 1,22523,750 23,800 1,645 1,22923,800 23,850 1,650 1,23423,850 23,900 1,655 1,23823,900 23,950 1,660 1,24323,950 24,000 1,665 1,24724,000 24,050 1,670 1,25224,050 24,100 1,675 1,25724,100 24,150 1,680 1,26224,150 24,200 1,685 1,26724,200 24,250 1,690 1,27224,250 24,300 1,695 1,27724,300 24,350 1,700 1,28224,350 24,400 1,705 1,28724,400 24,450 1,710 1,29224,450 24,500 1,715 1,29724,500 24,550 1,720 1,30224,550 24,600 1,725 1,307

•20•


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

24,600 24,650 1,730 1,31224,650 24,700 1,735 1,31724,700 24,750 1,740 1,32224,750 24,800 1,745 1,32724,800 24,850 1,750 1,33224,850 24,900 1,755 1,33724,900 24,950 1,760 1,34224,950 25,000 1,765 1,34725,000 25,050 1,770 1,35225,050 25,100 1,775 1,35725,100 25,150 1,780 1,36225,150 25,200 1,785 1,36725,200 25,250 1,790 1,37225,250 25,300 1,795 1,37725,300 25,350 1,800 1,38225,350 25,400 1,805 1,38725,400 25,450 1,810 1,39225,450 25,500 1,815 1,39725,500 25,550 1,820 1,40225,550 25,600 1,825 1,40725,600 25,650 1,830 1,41225,650 25,700 1,835 1,41725,700 25,750 1,840 1,42225,750 25,800 1,845 1,42725,800 25,850 1,850 1,43225,850 25,900 1,855 1,43725,900 25,950 1,860 1,44225,950 26,000 1,865 1,44726,000 26,050 1,870 1,45226,050 26,100 1,875 1,45726,100 26,150 1,880 1,46226,150 26,200 1,885 1,46726,200 26,250 1,890 1,47226,250 26,300 1,895 1,47726,300 26,350 1,900 1,48226,350 26,400 1,905 1,48726,400 26,450 1,910 1,49226,450 26,500 1,915 1,49726,500 26,550 1,920 1,50226,550 26,600 1,925 1,50726,600 26,650 1,930 1,51226,650 26,700 1,935 1,51726,700 26,750 1,940 1,52226,750 26,800 1,945 1,52726,800 26,850 1,950 1,53226,850 26,900 1,955 1,53726,900 26,950 1,960 1,54226,950 27,000 1,965 1,54727,000 27,050 1,970 1,55227,050 27,100 1,975 1,55727,100 27,150 1,980 1,56227,150 27,200 1,985 1,56727,200 27,250 1,990 1,57227,250 27,300 1,995 1,57727,300 27,350 2,000 1,58227,350 27,400 2,005 1,58727,400 27,450 2,010 1,59227,450 27,500 2,015 1,59727,500 27,550 2,020 1,60227,550 27,600 2,025 1,607

27,600 27,650 2,030 1,61227,650 27,700 2,035 1,61727,700 27,750 2,040 1,62227,750 27,800 2,045 1,62727,800 27,850 2,050 1,63227,850 27,900 2,055 1,63727,900 27,950 2,060 1,64227,950 28,000 2,065 1,64728,000 28,050 2,070 1,65228,050 28,100 2,075 1,65728,100 28,150 2,080 1,66228,150 28,200 2,085 1,66728,200 28,250 2,090 1,67228,250 28,300 2,095 1,67728,300 28,350 2,100 1,68228,350 28,400 2,105 1,68728,400 28,450 2,110 1,69228,450 28,500 2,115 1,69728,500 28,550 2,120 1,70228,550 28,600 2,125 1,70728,600 28,650 2,130 1,71228,650 28,700 2,135 1,71728,700 28,750 2,140 1,72228,750 28,800 2,145 1,72728,800 28,850 2,150 1,73228,850 28,900 2,155 1,73728,900 28,950 2,160 1,74228,950 29,000 2,165 1,74729,000 29,050 2,170 1,75229,050 29,100 2,175 1,75729,100 29,150 2,180 1,76229,150 29,200 2,185 1,76729,200 29,250 2,190 1,77229,250 29,300 2,195 1,77729,300 29,350 2,200 1,78229,350 29,400 2,205 1,78729,400 29,450 2,210 1,79229,450 29,500 2,215 1,79729,500 29,550 2,220 1,80229,550 29,600 2,225 1,80729,600 29,650 2,230 1,81229,650 29,700 2,235 1,81729,700 29,750 2,240 1,82229,750 29,800 2,245 1,82729,800 29,850 2,250 1,83229,850 29,900 2,255 1,83729,900 29,950 2,260 1,84229,950 30,000 2,265 1,84730,000 30,050 2,270 1,85230,050 30,100 2,275 1,85730,100 30,150 2,280 1,86230,150 30,200 2,285 1,86730,200 30,250 2,290 1,87230,250 30,300 2,295 1,87730,300 30,350 2,300 1,88230,350 30,400 2,305 1,88730,400 30,450 2,310 1,89230,450 30,500 2,315 1,89730,500 30,550 2,320 1,90230,550 30,600 2,325 1,907

30,600 30,650 2,330 1,91230,650 30,700 2,335 1,91730,700 30,750 2,340 1,92230,750 30,800 2,345 1,92730,800 30,850 2,350 1,93230,850 30,900 2,355 1,93730,900 30,950 2,360 1,94230,950 31,000 2,365 1,94731,000 31,050 2,370 1,95231,050 31,100 2,375 1,95731,100 31,150 2,380 1,96231,150 31,200 2,385 1,96731,200 31,250 2,390 1,97231,250 31,300 2,395 1,97731,300 31,350 2,400 1,98231,350 31,400 2,405 1,98731,400 31,450 2,410 1,99231,450 31,500 2,415 1,99731,500 31,550 2,420 2,00231,550 31,600 2,425 2,00731,600 31,650 2,430 2,01231,650 31,700 2,435 2,01731,700 31,750 2,440 2,02231,750 31,800 2,445 2,02731,800 31,850 2,450 2,03231,850 31,900 2,455 2,03731,900 31,950 2,460 2,04231,950 32,000 2,465 2,04732,000 32,050 2,470 2,05232,050 32,100 2,475 2,05732,100 32,150 2,480 2,06232,150 32,200 2,485 2,06732,200 32,250 2,490 2,07232,250 32,300 2,495 2,07732,300 32,350 2,500 2,08232,350 32,400 2,505 2,08732,400 32,450 2,510 2,09232,450 32,500 2,515 2,09732,500 32,550 2,520 2,10232,550 32,600 2,525 2,10732,600 32,650 2,530 2,11232,650 32,700 2,535 2,11732,700 32,750 2,540 2,12232,750 32,800 2,545 2,12732,800 32,850 2,550 2,13232,850 32,900 2,555 2,13732,900 32,950 2,560 2,14232,950 33,000 2,565 2,14733,000 33,050 2,570 2,15233,050 33,100 2,575 2,15733,100 33,150 2,580 2,16233,150 33,200 2,585 2,16733,200 33,250 2,590 2,17233,250 33,300 2,595 2,17733,300 33,350 2,600 2,18233,350 33,400 2,605 2,18733,400 33,450 2,610 2,19233,450 33,500 2,615 2,19733,500 33,550 2,620 2,20233,550 33,600 2,625 2,207

•21•


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

33,600 33,650 2,630 2,21233,650 33,700 2,635 2,21733,700 33,750 2,640 2,22233,750 33,800 2,645 2,22733,800 33,850 2,650 2,23233,850 33,900 2,655 2,23733,900 33,950 2,660 2,24233,950 34,000 2,665 2,24734,000 34,050 2,670 2,25234,050 34,100 2,675 2,25734,100 34,150 2,680 2,26234,150 34,200 2,685 2,26734,200 34,250 2,690 2,27234,250 34,300 2,695 2,27734,300 34,350 2,700 2,28234,350 34,400 2,705 2,28734,400 34,450 2,710 2,29234,450 34,500 2,715 2,29734,500 34,550 2,720 2,30234,550 34,600 2,725 2,30734,600 34,650 2,730 2,31234,650 34,700 2,735 2,31734,700 34,750 2,740 2,32234,750 34,800 2,745 2,32734,800 34,850 2,750 2,33234,850 34,900 2,755 2,33734,900 34,950 2,760 2,34234,950 35,000 2,765 2,34735,000 35,050 2,770 2,35235,050 35,100 2,775 2,35735,100 35,150 2,780 2,36235,150 35,200 2,785 2,36735,200 35,250 2,790 2,37235,250 35,300 2,795 2,37735,300 35,350 2,800 2,38235,350 35,400 2,805 2,38735,400 35,450 2,810 2,39235,450 35,500 2,815 2,39735,500 35,550 2,820 2,40235,550 35,600 2,825 2,40735,600 35,650 2,830 2,41235,650 35,700 2,835 2,41735,700 35,750 2,840 2,42235,750 35,800 2,845 2,42735,800 35,850 2,850 2,43235,850 35,900 2,855 2,43735,900 35,950 2,860 2,44235,950 36,000 2,865 2,44736,000 36,050 2,870 2,45236,050 36,100 2,875 2,45736,100 36,150 2,880 2,46236,150 36,200 2,885 2,46736,200 36,250 2,890 2,47236,250 36,300 2,895 2,47736,300 36,350 2,900 2,48236,350 36,400 2,905 2,48736,400 36,450 2,910 2,49236,450 36,500 2,915 2,49736,500 36,550 2,920 2,50236,550 36,600 2,925 2,507

36,600 36,650 2,930 2,51236,650 36,700 2,935 2,51736,700 36,750 2,940 2,52236,750 36,800 2,945 2,52736,800 36,850 2,950 2,53236,850 36,900 2,955 2,53736,900 36,950 2,960 2,54236,950 37,000 2,965 2,54737,000 37,050 2,970 2,55237,050 37,100 2,975 2,55737,100 37,150 2,980 2,56237,150 37,200 2,985 2,56737,200 37,250 2,990 2,57237,250 37,300 2,995 2,57737,300 37,350 3,000 2,58237,350 37,400 3,005 2,58737,400 37,450 3,010 2,59237,450 37,500 3,015 2,59737,500 37,550 3,020 2,60237,550 37,600 3,025 2,60737,600 37,650 3,030 2,61237,650 37,700 3,035 2,61737,700 37,750 3,040 2,62237,750 37,800 3,045 2,62737,800 37,850 3,050 2,63237,850 37,900 3,055 2,63737,900 37,950 3,060 2,64237,950 38,000 3,065 2,64738,000 38,050 3,070 2,65238,050 38,100 3,075 2,65738,100 38,150 3,080 2,66238,150 38,200 3,085 2,66738,200 38,250 3,090 2,67238,250 38,300 3,095 2,67738,300 38,350 3,100 2,68238,350 38,400 3,105 2,68738,400 38,450 3,110 2,69238,450 38,500 3,115 2,69738,500 38,550 3,120 2,70238,550 38,600 3,125 2,70738,600 38,650 3,130 2,71238,650 38,700 3,135 2,71738,700 38,750 3,140 2,72238,750 38,800 3,145 2,72738,800 38,850 3,150 2,73238,850 38,900 3,155 2,73738,900 38,950 3,160 2,74238,950 39,000 3,165 2,74739,000 39,050 3,170 2,75239,050 39,100 3,175 2,75739,100 39,150 3,180 2,76239,150 39,200 3,185 2,76739,200 39,250 3,190 2,77239,250 39,300 3,195 2,77739,300 39,350 3,200 2,78239,350 39,400 3,205 2,78739,400 39,450 3,210 2,79239,450 39,500 3,215 2,79739,500 39,550 3,220 2,80239,550 39,600 3,225 2,807

39,600 39,650 3,230 2,81239,650 39,700 3,235 2,81739,700 39,750 3,240 2,82239,750 39,800 3,245 2,82739,800 39,850 3,250 2,83239,850 39,900 3,255 2,83739,900 39,950 3,260 2,84239,950 40,000 3,265 2,84740,000 40,050 3,270 2,85240,050 40,100 3,275 2,85740,100 40,150 3,280 2,86240,150 40,200 3,285 2,86740,200 40,250 3,290 2,87240,250 40,300 3,295 2,87740,300 40,350 3,300 2,88240,350 40,400 3,305 2,88740,400 40,450 3,310 2,89240,450 40,500 3,315 2,89740,500 40,550 3,320 2,90240,550 40,600 3,325 2,90740,600 40,650 3,330 2,91240,650 40,700 3,335 2,91740,700 40,750 3,340 2,92240,750 40,800 3,345 2,92740,800 40,850 3,350 2,93240,850 40,900 3,355 2,93740,900 40,950 3,360 2,94240,950 41,000 3,365 2,94741,000 41,050 3,370 2,95241,050 41,100 3,375 2,95741,100 41,150 3,380 2,96241,150 41,200 3,385 2,96741,200 41,250 3,390 2,97241,250 41,300 3,395 2,97741,300 41,350 3,400 2,98241,350 41,400 3,405 2,98741,400 41,450 3,410 2,99241,450 41,500 3,415 2,99741,500 41,550 3,420 3,00241,550 41,600 3,425 3,00741,600 41,650 3,430 3,01241,650 41,700 3,435 3,01741,700 41,750 3,440 3,02241,750 41,800 3,445 3,02741,800 41,850 3,450 3,03241,850 41,900 3,455 3,03741,900 41,950 3,460 3,04241,950 42,000 3,465 3,04742,000 42,050 3,470 3,05242,050 42,100 3,475 3,05742,100 42,150 3,480 3,06242,150 42,200 3,485 3,06742,200 42,250 3,490 3,07242,250 42,300 3,495 3,07742,300 42,350 3,500 3,08242,350 42,400 3,505 3,08742,400 42,450 3,510 3,09242,450 42,500 3,515 3,09742,500 42,550 3,520 3,10242,550 42,600 3,525 3,107

•22•


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

If your Taxable Income is $50,000 ormore, use the tax computation below.

42,600 42,650 3,530 3,11242,650 42,700 3,535 3,11742,700 42,750 3,540 3,12242,750 42,800 3,545 3,12742,800 42,850 3,550 3,13242,850 42,900 3,555 3,13742,900 42,950 3,560 3,14242,950 43,000 3,565 3,14743,000 43,050 3,570 3,15243,050 43,100 3,575 3,15743,100 43,150 3,580 3,16243,150 43,200 3,585 3,16743,200 43,250 3,590 3,17243,250 43,300 3,595 3,17743,300 43,350 3,600 3,18243,350 43,400 3,605 3,18743,400 43,450 3,610 3,19243,450 43,500 3,615 3,19743,500 43,550 3,620 3,20243,550 43,600 3,625 3,20743,600 43,650 3,630 3,21243,650 43,700 3,635 3,21743,700 43,750 3,640 3,22243,750 43,800 3,645 3,22743,800 43,850 3,650 3,23243,850 43,900 3,655 3,23743,900 43,950 3,660 3,24243,950 44,000 3,665 3,24744,000 44,050 3,670 3,25244,050 44,100 3,675 3,25744,100 44,150 3,680 3,26244,150 44,200 3,685 3,26744,200 44,250 3,690 3,27244,250 44,300 3,695 3,27744,300 44,350 3,700 3,28244,350 44,400 3,705 3,28744,400 44,450 3,710 3,29244,450 44,500 3,715 3,29744,500 44,550 3,720 3,30244,550 44,600 3,725 3,30744,600 44,650 3,730 3,31244,650 44,700 3,735 3,31744,700 44,750 3,740 3,32244,750 44,800 3,745 3,32744,800 44,850 3,750 3,33244,850 44,900 3,755 3,33744,900 44,950 3,760 3,34244,950 45,000 3,765 3,34745,000 45,050 3,770 3,35245,050 45,100 3,775 3,357

45,100 45,150 3,780 3,36245,150 45,200 3,785 3,36745,200 45,250 3,790 3,37245,250 45,300 3,795 3,37745,300 45,350 3,800 3,38245,350 45,400 3,805 3,38745,400 45,450 3,810 3,39245,450 45,500 3,815 3,39745,500 45,550 3,820 3,40245,550 45,600 3,825 3,40745,600 45,650 3,830 3,41245,650 45,700 3,835 3,41745,700 45,750 3,840 3,42245,750 45,800 3,845 3,42745,800 45,850 3,850 3,43245,850 45,900 3,855 3,43745,900 45,950 3,860 3,44245,950 46,000 3,865 3,44746,000 46,050 3,870 3,45246,050 46,100 3,875 3,45746,100 46,150 3,880 3,46246,150 46,200 3,885 3,46746,200 46,250 3,890 3,47246,250 46,300 3,895 3,47746,300 46,350 3,900 3,48246,350 46,400 3,905 3,48746,400 46,450 3,910 3,49246,450 46,500 3,915 3,49746,500 46,550 3,920 3,50246,550 46,600 3,925 3,50746,600 46,650 3,930 3,51246,650 46,700 3,935 3,51746,700 46,750 3,940 3,52246,750 46,800 3,945 3,52746,800 46,850 3,950 3,53246,850 46,900 3,955 3,53746,900 46,950 3,960 3,54246,950 47,000 3,965 3,54747,000 47,050 3,970 3,55247,050 47,100 3,975 3,55747,100 47,150 3,980 3,56247,150 47,200 3,985 3,56747,200 47,250 3,990 3,57247,250 47,300 3,995 3,57747,300 47,350 4,000 3,58247,350 47,400 4,005 3,58747,400 47,450 4,010 3,59247,450 47,500 4,015 3,59747,500 47,550 4,020 3,60247,550 47,600 4,025 3,607

47,600 47,650 4,030 3,61247,650 47,700 4,035 3,61747,700 47,750 4,040 3,62247,750 47,800 4,045 3,62747,800 47,850 4,050 3,63247,850 47,900 4,055 3,63747,900 47,950 4,060 3,64247,950 48,000 4,065 3,64748,000 48,050 4,070 3,65248,050 48,100 4,075 3,65748,100 48,150 4,080 3,66248,150 48,200 4,085 3,66748,200 48,250 4,090 3,67248,250 48,300 4,095 3,67748,300 48,350 4,100 3,68248,350 48,400 4,105 3,68748,400 48,450 4,110 3,69248,450 48,500 4,115 3,69748,500 48,550 4,120 3,70248,550 48,600 4,125 3,70748,600 48,650 4,130 3,71248,650 48,700 4,135 3,71748,700 48,750 4,140 3,72248,750 48,800 4,145 3,72748,800 48,850 4,150 3,73248,850 48,900 4,155 3,73748,900 48,950 4,160 3,74248,950 49,000 4,165 3,74749,000 49,050 4,170 3,75249,050 49,100 4,175 3,75749,100 49,150 4,180 3,76249,150 49,200 4,185 3,76749,200 49,250 4,190 3,77249,250 49,300 4,195 3,77749,300 49,350 4,200 3,78249,350 49,400 4,205 3,78749,400 49,450 4,210 3,79249,450 49,500 4,215 3,79749,500 49,550 4,220 3,80249,550 49,600 4,225 3,80749,600 49,650 4,230 3,81249,650 49,700 4,235 3,81749,700 49,750 4,240 3,82249,750 49,800 4,245 3,82749,800 49,850 4,250 3,83249,850 49,900 4,255 3,83749,900 49,950 4,260 3,84249,950 50,000 4,265 3,847

1. Taxable Income2. Less - 50,000 - 50,0003. Subtract: Line 1 minus Line 24. Multiply Line 3 by .105. Tax on $50,000 + 4,268 + 3,8506. Add: Line 4 plus Line 5 = Total Tax

$4,268 + 10% over $50,000Single or Married filing separately

$3,850 + 10% over $50,000Married filing jointly or Head of Household*


ME

TH

OD T

WO

Worksheet for Calculating Taxon Taxable Income $50,000 or more

•23•

Oklahoma Tax CommissionIncome Tax2501 North Lincoln BoulevardOklahoma City, OK 73194-0009

Bulk RateU.S. Postage Paid

Oklahoma Tax Commission

•24•

Need Assistance? How to Reach Us...Whether you need a tax form, have a question or need further information, there are many ways to reach us. The opportunities forassistance are just a phone call away or even right around the corner!

Call Us!The Oklahoma Tax Commission can be reached at (405) 521-3160. The in-state toll free number is (800) 522-8165, extension 1-3160 .

The Taxpayer Assistance Representative on the other endof the line is ready to assist you with all your tax needs.

Also see below for other location phone numbers.

FaxBack Service!Various forms can be faxed to you 24 hours a day, 7 days a week,

by calling (405) 522-0465.

Visit Us on the Web!Downloadable forms, answers to common questions, and a varietyof other tax information is available on our web site. You can evene-mail us from any location on our site.Direct e-mails should be sent to: [email protected] web site address is www.oktax.state.ok.us

Assistance Is Around the Corner ... Come See Us!Oklahoma City: 2501 North Lincoln Boulevard (405) 521-3160Oklahoma City: Shepherd Mall, NW 23rd and Villa (405) 522-0789Tulsa: 440 South Houston, 5th Floor (918) 581-2399Ardmore: 301 West Main, Suite 316 (580) 226-4636Lawton: 1602 NW Lawton Ave., Suite B (580) 248-8440McAlester: 1533 South Main (918) 426-0777

The Oklahoma T ax Commission is not required to give actual notice to taxpayers of changes in any state tax law .

State of OklahomaIncome Tax Return Spouse’s Social Security Number

For the year January 1 - December 31, 1998, or other taxable year beginning _____________, 1998 ending _____________, 19____.

E

PleaseUse

Label•

Printor

Type

FilingStatus

•Same

asFederal

Print first name and initial (If joint return, give first name and initial of both) Last name

Present home address (number and street, including apartment number or rural route)

City, State and Zip

65 or Over (See Instructions on page 4 of packet)

Yourself Spouse

Regular Special Blind

Yourself

Spouse

=

=

=

=

=

+

+

+

+

Number of dependent children

Number of other dependents

Add theTotals fromthe 4 shaded

boxes

Write theTotal in thebox belowand also

on line 31.

Please Note:If you may be claimed as adependent on another return,enter “0” exemptions for yourself.

Your Social Security Number

EXEMPTIONS

1 _____ Single

2 _____ Married filing joint return (even if only one had income)

3 _____ Married filing separate. If spouse is also filing, give SSN and namehere _________________________________________________

4 _____ Head of household with qualifying person

5 _____ Qualifying widow(er) with dependent child (year spouse died 19___)

This form must be filed on or before the 15th day of the fourth monthafter the close of the taxable year.

For Office Use Only

1998 Form 511NR:__

ResidencyStatus

•Please

check One

Non-Resident(s) State of Residence: _________________________ Part-Year Resident(s) From _______________ to ______________ Resident/Part-Year Resident/Non-Resident State of Residence: Husband ____________ Wife ____________

Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable refunds (state income tax) . . . . . . . . . . . . . . . . . . . . . . . . . . .Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Business income or (loss) (Federal Schedule C) . . . . . . . . . . . . . . . .Capital gains or losses (Federal Schedule D) . . . . . . . . . . . . . . . . . . .Other gains or losses (Federal Form 4797) . . . . . . . . . . . . . . . . . . . .Taxable IRA deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rental real estate, royalties, partnerships, etc. . . . . . . . . . . . . . . . . . .Farm income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable Social Security benefits (also enter on line 24 below) . . . . .Other income (identify: __________________________________ )Add lines 1 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total Federal adjustments to income (identify: ________________ )Oklahoma source income (line 16 minus line 17) . . . . . . . . . .Federal adjusted gross income (line 16 minus line 17) . . . . .

State and municipal bond interest (not specifically exempt) . . . . . . .Other additions (identify: ________________________________ )Add lines (Fed. 18A, 19 and 20) and then (Okla. 18, 19 and 20)Interest on U.S. obligations (exempt under Federal statute) . . . . . . .Non-resident military wages (exempt under Federal statute) . . . . . .Taxable Social Security (from line 14) . . . . . . . . . . . . . . . . . . . . . . . .Pensions exempt by statute included in line 10 above . . . . . . . . . . .Other retirement income (see instructions for worksheet) . . . . . . . .Other substractions: Enter number for type of deduction (see instructions)

Total Oklahoma subtractions (add lines 22 through 27) . . . . . .Adjusted gross income: Okla. Source (line 21 minus line 28) .Adjusted gross income: All Sources (line 21 minus line 28) . .

Oklahoma standard or Federal itemized deduction (see instructions)Total number of exemptions claimed above ______ x $1,000 . . . . .Total (add lines 30 and 31) Enter total here and on line 51 . . . . . . . .

START HERE to Arrive at Oklahoma Adjusted Gross Income.Lines 1 through 18 A: In the Federal column, enter all of the amounts from your FederalTax Return. See the instructions to figure the amounts to report in the Oklahoma column.

123456789

101112131415161718

18a

1920212223242526272829

29a

303132

oklahoma additions and subtractions (see instructions)

deductions and exemptions

123456789

101112131415161718

18a

0000000000000000000000000000000000

00

000000000000000000000000000000000000

1920212223242526272829

29a

303132

00000000000000000000

00

00000000

000000000000

000000

Round to the Nearest Dollar federal amount oklahoma amount

If fil

ing

an a

men

ded

retu

rn, p

leas

e pl

ace

an “

X”

in th

e sp

ace

prov

ided

nex

t to

the

For

m n

umbe

r: “

511N

R__

_”Non-Resident

orPart-YearResident

333435

36373839

4041424344454647484950515253545556

57585960

6162636465666768

6970717273

747576777879

Please check here if the OklahomaTax Commission may discuss this return with your tax preparer ❏

Taxpayer’s signature date

Taxpayer’s occupation

Spouse’s signature date

Spouse’s occupation

Paid Preparer’s signature I.D. Number

Paid Preparer’s address and phone number

Under penalty of perjury, I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

federal income tax deduction1998 Federal income tax (not the amount withheld) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .Percentage allowable: Divide line 29A by line 18A. If line 29A is equal to or larger than 18A, enter 100% .Multiply line 33 by line 34. (Enter the result here and on line 54) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Federal child care credit (see instructions and enclose a copy of 2441 and page 2 of 1040 or Sch. 2 and 1040A) . .Multiply line 36 by 20% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Percentage allowable: Divide lin 29A by line 18A. If line 29A is equal to or larger than 18A, enter 100% . .Oklahoma child care credit (multiply line 37 by line 38) (enter the result here and on line 58) . . . . . . . . . . .

Adjusted Gross Income - All Sources (page 1, line 29A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Partial military pay exclusion (not retirement, see instructions) . . . .

Qualifying disability deduction (part-year residents only) . . . . . . . . .

Political contributions (limited to $100 single, $200 joint) . . . . . . . . .Interest qualifying for exclusion (limited to $100 single, $200 joint) .Qualified medical savings account (see instructions) . . . . . . . . . . . .Qualified adoption expense (see instructions) . . . . . . . . . . . . . . . . .Agricultural commodity processing facility exclusion (see instructions)Depreciation adjustment for swine or poultry producers (see instructions)Total (add lines 41 through 48) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Income after adjustments (subtract line 49 from line 40) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Deductions and exemptions (from page 1, line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable income for METHOD 1 (subtract line 51 from line 50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax from Tax Table 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Federal income tax deduction (from line 35) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taxable income for METHOD 2 (subtract line 54 from line 52) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax from Tax Table 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

credit for child care: (part-year and military only)

adjustments necessary to arrive at taxable income

tax computation • credits • refund or tax dueTax from Tax Table (enter the lesser of line 53 or 56) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Credit for child care (from line 39) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Subtract line 58 from line 57 (this is your tax base) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Income percentage: Oklahoma Amount (from line 29)

Federal Amount (from line 29A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . =Multiply line 59 by line 60 (This is your Oklahoma Income Tax ) . . . . . . . . . . . . . . . . . . . . . . . . . . .Investment/New Jobs credit (enclose Form 506) . . . . . . . . . . . . . . .Credit for tax paid to another state (enclose Okla. Schedule E) . . . .Credits from Form 511CR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total (add lines 62, 63, and 64) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Balance (subtract line 65 from line 61, but not less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Oklahoma income tax withheld (enclose W-2 or 1099’s) . . . . . . . . .1998 Oklahoma estimated tax payments . . . . . . . . . . . . . . . . . . . . . Check box if qualified farmer1998 payments with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total (add lines 67, 68 and 69) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .If line 70 is larger than line 66, enter the amount overpaid . . . . . . . . . . . . . . . . . . . . . . . . OverpaidAmount of line 71 to be credited on 1999 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total (add lines 73A, 73B, 73C and 73D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amount to be refunded to you ( subtract lines 72 and 74 from line 71) . . . . . . . . . . . . . . . . RefundIf line 66 lis larger than line 70, enter the tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax DueUnderpayment of estimated tax, penalty and interest (enclose OW-8-P) . . . . . . . . . . . . . . . . . . . . . . . . . .For delinquent payment, add penalty of 5% ______ plus interest at 1.25% per month _______ . . . . . . . .Total tax, penalty, and interest (add lines 76, 77 and 78) . . . . . . . . . . . . . . . . . . . . . . Balance Due

Oklahoma Wildlife Diversity Program

❏ $2 ❏ $5 ❏ $ _______

Low Income Health Care Fund

❏ $2 ❏ $5 ❏ $ _______

Veterans Affairs Capital Improvement Program

❏ $2 ❏ $5 ❏ $ _______

Oklahoma Breast Cancer Research Program

❏ $2 ❏ $5 ❏ $ _______

Completethis area ifyou wish todonate fromyour refund:

73a

73b

73c

73d

A COPY OF YOUR FEDERAL RETURN MUST BE ENCLOSED.Please remit to: Oklahoma Tax Commission

P.O. Box 26800, Oklahoma City, OK 73126-0800

333435

36373839

40

49505152

5455

575859

6061

6566

707172

747576777879

626364

6768

69

4142434445464748

53

56

00%00

0000%00

00

00000000

0000

000000

%00

0000

0000

00

000000000000

00

00

00

00

000000

0000

00

0000000000000000

00

00

ROUNDTO THE

NEARESTDOLLAR

1998 (Non-Resident/Part-Year Resident) Oklahoma …How non-residents and part-year residents are...

Documents

Transcript of 1998 (Non-Resident/Part-Year Resident) Oklahoma …How non-residents and part-year residents are...