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
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.
For more information, please review the Oklahoma Instructions.