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. (Title 74 O.S. Section 5064.7 (A)(1))
If the following applies: (Title 74 O.S. Sect 5064.7 (A)(2))
Small Business Incubator Exclusion:
Exemption for income earned by the sponsor or the tenant.
Death of Military Member Killed:
Payments received due to Military member being killed in a combat zone.
Spouse of Military Member Killed:
Income earned by an individual whose Military spouse was killed in a combat zone
Enter the number “99” if the following applies:
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.