Miscellaneous Other Subtractions appear on line 17 of Schedule 511-A. They are as follows:
Royalty Income Earned by an Inventor:
Royalty income earned by an inventor from a product developed and manufactured in this state shall be exempt from income tax for a period of seven years from January 1 of the first year in which such royalty is received, as long as the manufacturer remains in this state. To support your deduction, You must provide the following:
- Copy of the patent
- Copy of the royalty agreement with the manufacturer
- Copy of registration form from the OCAST.
Manufacturer's Exclusion:
Enter number 2 if the Manufacturer's exclusion applies.
Small Business Incubator Exclusion:
Enter number 3 for the Exemption of income earned by the tenant.
Military Member Killed in Combat Zone:
Enter number 4 if the following applies:
Payments received as a result of a military member being killed in a combat zone. Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces.
Spouse of Military Member Killed in Combat Zone:
Enter number 5 if the following applies:
Income earned by an individual whose military spouse was killed in a combat zone. Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a designated combat zone shall be exempt from Oklahoma income tax during the taxable year in which the individual is declared deceased by the Armed Forces.
Allowable subtractions not stated above
Allowable deductions not included in the list above. Specify type of subtraction and Oklahoma Statute authorizing the subtraction. Provide a detailed explanation and verifying documents.
*You will not be able to upload documents when e-filing, so the return will need to be printed and mailed if supporting documentation is needed.
For more information, please review the Oklahoma Instructions.
Where do I enter?
- State Section
- Three dots to edit Oklahoma state return
- Subtractions from Income