Many adjustments require supporting documentation to be attached with your adjustment claim. You will not be able to upload documents when E-filing, so the return must be printed, signed, and mailed.
Oklahoma adjustments to income include:
Military Pay Exclusion
Armed Services may exclude 100% of active Military pay including Reserve and National Guard pay that is included in the Federal Adjusted Gross Income.
Qualifying Disability Deduction
If you have a physical disability that results in a substantial handicap to employment, you may deduct the expense incurred to modify a vehicle, home, or workplace to compensate for the disability.
This will require that you provide a schedule detailing the expenses, as well as a description of the physical disability with documentation regarding the Social Security Administration recognition/allowance of the expense.
Contributions to Oklahoma 529 College Savings Plan & OklahomaDream 529 Account(s)
Each individual may deduct contributions made to accounts established pursuant to the Oklahoma College Savings Plan Act. The amount of the deduction cannot exceed $10,000 ($20,000 on a joint return) per tax year. Any amount of a contribution that is not deducted in the year for which the contribution is made may be carried forward as a deduction from income for the succeeding five years.
*Provide proof of your contribution including the name of the beneficiary and the account number.
Deduction for Providing Foster Care
You may qualify to deduct expenses incurred providing foster care up to $5,000, if you contract with a child-placing agency. Married persons filing separately in a year in which they could have filed a joint return may each claim only one-half of the deduction that would have been allowed for a joint return.
Parental Choice Tax Credit for Private School
You may deduct any Parental Choice Tax Credit payments received for qualified expenses paid for an eligible student to attend an accredited private school, as long as these payments are included in your Federal Adjusted Gross Income (AGI).
*Provide documentation to support amount claimed and a copy of your federal return.
Program Entry
- State Section
- Edit Oklahoma Return
- Adjustments
Miscellaneous Other Oklahoma Adjustments
- Qualified Medical Savings Account/Health Savings Account (Supporting documents required)
- Agricultural Commodity Processing Facility Exclusion (Supporting documents required)
- Depreciation Adjustment for Swine or Poultry Producers
- Discharge of indebtedness for Farmers
- Exemption for Poll Workers
- Deduction for Living Organ Donation (Supporting documents required)
- OK Police Corps Program Scholarship/Stipend (Supporting documents required)
- Safety Pays OSHA Consultation Service Exemption
- Qualified Refinery Property (Supporting documents required)
- Cost of Complying with Sulfur Regulations (Supporting documents required
- Emergency Medical Personnel death Benefit Exclusion
- Competitive Livestock Show Award
- Homebuyer Savings Account Deduction - $5,000 per account holder($10,000 if joint), total amount deducted cannot exceed $50,000. (Provide Form 588.)
- Indian Employment Exclusion
- Achieving a Better Life (ABLE) Deduction
- Allowable Adjustments not included above-Provide proof of your contribution.
Program Entry
- State Section
- Edit Oklahoma Return
- Adjustments
- Miscellaneous Adjustments
For additional information, see Instruction Booklet for Oklahoma Resident Return.