Miscellaneous Other Subtractions appear on line 14 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 the state 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. You must provide:
- Copy of the patent
- Copy of the royalty agreement with the manufacturer
- Copy of registration form from OCAST.
Enter number 2 if the Manufacturer's exclusion applies.
Military Member Killed in Combat Zone:
Enter number 3 if the following applies: Payments received due to Military member being killed in a combat zone.
Spouse of Military Member Killed in Combat Zone:
Enter number 4 if the following applies: Income earned by an individual whose Military spouse was killed in a combat zone
Small Business Incubator exclusion:
Enter number 5 for income earned by the tenant exemption.
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
- Edit Oklahoma state return
- Subtractions from Income