Form OK 500-A - Withholdings From Production Payments
You may receive Form OK 500-A if you own an interest in Oklahoma oil, gas, or other mineral production and the payor withheld Oklahoma income tax from your payments.
If Oklahoma tax was withheld and reported on Form OK 500-A, the withholding may generally be claimed as a payment on your Oklahoma income tax return. Retain a copy of Form OK 500-A with your tax records and provide it if requested by the Oklahoma Tax Commission.
Other income such as Lease Bonus, Delay Rental, Working Interest, Lease amounts can be entered along with any State Withholding amounts. The withholding amount is reported as a payment on the Oklahoma return, as it is a payment that was already remitted to Oklahoma on the taxpayer's behalf.
Program Entry (OK-500-A):
- State
- Oklahoma
- Payments
- Withholdings from Production Payments (OK-500-A)
Form OK-500-B - Report of Nonresident Member Income Tax Withheld
A nonresident partner, shareholder, member, or beneficiary who receives Oklahoma-source income from a pass-through entity may receive Form OK 500-B. The OK-500-B reports Oklahoma income tax withheld from distributions made to nonresident members of pass-through entities, such as:
- Partnerships
- S Corporations
- Limited Liability Companies (LLCs)
- Trusts
Oklahoma generally requires pass-through entities to withhold tax on Oklahoma-source income distributed to nonresident members. The withholding is typically calculated at 5% of the Oklahoma share of income distributed to the nonresident member.
The withholding shown on Form OK 500-B may be claimed as a payment on the recipient's Oklahoma income tax return. The nonresident member should retain the Form OK 500-B with their personal records and be able to provide to the state to substantiate the withholding claimed on the return.
Program Entry (OK-500-B):
- State
- Oklahoma
- Payments
- Non-Resident Member Income Tax Withheld (OK-500-B)
Oklahoma Extension Payments
If you filed a state extension and made a payment at that time, enter the amount under Payments on the Oklahoma return.
State Refund
If you would like to apply your State Refund to your 2026 return, enter the amount you would like to apply under Payments on the Oklahoma return.