The Oklahoma 511X form is an amended resident individual income tax return used by Oklahoma residents to correct errors on their previously filed tax returns for Tax Year 2005 and prior. This form is specifically designed for residents, while part-year and non-residents must use Form 511NR to amend their returns. Understanding how to properly complete and file the 511X can help ensure accurate tax reporting and potential refunds.
The Oklahoma 511X form serves as a crucial tool for residents looking to amend their individual income tax returns. Designed specifically for tax years 2005 and prior, this form allows taxpayers to correct errors or make adjustments to previously filed returns. Key components of the 511X include sections for personal information, filing status, income details, deductions, and tax liabilities. Taxpayers must indicate whether they have filed an amended federal return, as this can significantly impact the processing of their Oklahoma amendment. The form also requires documentation to support any changes made, including a copy of the IRS Form 1040X or 1045, and other relevant financial records. Understanding the various sections of the 511X is essential, as it guides users through the process of accurately reporting their adjusted gross income, calculating deductions, and determining any tax credits applicable to their situation. By utilizing this form correctly, individuals can ensure compliance with state tax regulations and potentially secure refunds for overpaid taxes.
A
Oklahoma Amended Resident Individual Income Tax Return
Part-year and nonresidents must use Form 511NR to amend.
BARCODE PLACEMENT
Form 511X Revised 2009
This version of Form 511X is to be
used for Tax Year 2005 and prior: Tax Year
Your Social Security Number
Check box if
this taxpayer
If a Joint Return, Spouse’s
Social Security Number
is deceased
Your irst name and middle initial
Last name
If a joint return, spouse’s irst name and middle initial
Present home address (number and street, including apartment number or rural route)
City, State and Zip
Phone Number
(
)
Did you ile an amended Federal return?
Yes
No
Enclose a copy of IRS Form 1040X or 1045 AND a copy of the “Statement of Adjustment”, IRS check, or deposit slip. IRS documents submitted after iling Form 511X may delay the processing of your return.
•Filing status claimed: (Note: Generally, your iling status must be the same as on your Federal return. See Form 511 instructions.)
On original return:
Single
Married iling joint
Married iling separate
On this return:
•
Number of Exemptions: Regular
Special
Blind
Dependents
+
=
Check if you or your spouse are 65 or over:
Yourself
Spouse
Head of Household
Qualifying widow(er)
Total
Not Required to File...
Check this box if you do not
have suficient gross income
to require you to ile a Federal Return.
Income and Deductions...
1
.Federal adjusted gross income
2
.Oklahoma subtractions (see instructions)
3
Subtract line 2 from line 1
4
Out-of-state income (see instructions)
5
Subtract line 4 from line 3
6
.Oklahoma additions (see instructions)
7
Oklahoma adjusted gross income (add lines 5 and 6)
8
Adjustments to Oklahoma adjusted gross income
(see instructions)
9
.Subtract line 8 from line 7
10
Deductions and exemptions
11
Percentage allowable (divide line 7 by line 3)
(not to exceed 100 percent)
12
.Multiply line 10 by line 11
13
Oklahoma taxable income - (method 1)
subtract line 12 from 9
14
.Tax Method 1 (see instructions)
15
Federal income tax liability (see instructions)
16
Percentage allowable (divide line 7 by line 1)
17
.Multiply line 15 by line 16
18
Oklahoma taxable income - (method 2)
subtract line 17 from 13
19
.Tax Method 2 (see instructions)
A: As Originally
Reported or as
Previously Adjusted
00 1
00 2
00 3
00 4
00 5
00 6
00 7
00 8
00 9
00 10
% 11 00 12
00 13
00 14
00 15
% 16
00 17
00 18
00 19
B: Amended
00
%
C: Ofice Use Only
Form 511X (A) - Page 2
Tax Liability...
20Income Tax: Enter lesser of line 14 or 19 (from front of form)
If using Farm Income Averaging, enter Form 573, line 42 and check here
21A. Oklahoma non-refundable credits (see instructions) . Type of credit
B.Subtotal: Subtract line 21A from line 20 (not less than zero)
C.Use tax (beginning with Tax Year 2003) . . . . . . . .
22Total tax - (add lines 21B and 21C) . . . . . . . . . . . . .
Payments...
23
Oklahoma income tax withheld
24
Oklahoma estimated tax paid plus amount paid
with extension
25
Amount paid with original return plus additional paid
after it was iled
26
.Refundable credits (see instructions)
27
Total of lines 23 through 26
Refund or Amount You Owe...
00 20
00 21A
00 21B
00 21C
22
28Overpayment, if any, as shown on original return or as previously adjusted
by Oklahoma (see instructions)
. . . . . . . . . 28
29
Subtract line 28 from line 27
. . . . . . . . .
30
Refund: If line 29 is more than line 22 enter difference
. . . . . . . . . 30
31
Tax liability: If line 22 is more than line 29 enter difference . . . .
32Interest: 1.25% per month from _______________ to ________________ 32
33Total amount due (add lines 31 and 32) please pay in full with this return . 33
STOP
If you are changing your Oklahoma return due to a change to your
Federal return, enclose proof that the IRS approved the change.
Explain below or attach a separate schedule, if necessary, explaining the changes to income, deductions, and/or credits: (Enter the line reference number for which you are reporting a change and give the reason for each change in column “B”)
Please check here if the Oklahoma Tax Commission may discuss this return with your tax preparer.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
Remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, Oklahoma 73126-080
Under penalties of perjury, I declare that I have iled an original return and that I have examined this return including accompanying schedules and statements, and to the best of my knowledge this amended return is true, correct and complete.
Taxpayer signature
Date
Spouse’s signature (if iling jointly both must sign)
Daytime Phone Number (optional)
Preparer’s signature
Preparer’s printed name
Preparer’s Address
Preparer’s ID Number
Phone Number (if box is checked above)
()
Instructions for Form 511X
This form is for residents only. Part-year and nonresidents must use Form 511NR to amend.
When to File an Amended Return
Generally, to claim a refund your amended return must be iled within three years from the date tax, penalty and interest was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are deemed paid on the original due date (excluding extensions).
If your Federal return for any year is changed, an amended Oklahoma return shall be iled within one year. If you amend your Federal return, it is recommended you obtain conirmation the IRS approved your Federal amendment before iling Oklahoma Form 511X. Filing Form 511X without such IRS conirmation may delay the processing of your return, however, this may be necessary to avoid the expiration of the statute of limitation.
File a separate Form 511X for each year you are amending. No amended return may encompass more than one single year.
If you discover you have made an error only on your Oklahoma return we may be able to make the corrections over the phone instead of iling Form 511X. For additional information, call our Taxpayer Assistance Division at (405) 521-3160. Within Oklahoma, call toll-free (800) 522-8165. Operating hours are from (CST) 7:30 a.m. until 4:30 p.m.
When completing this form, it is recommended you have the Resident Individual Income Tax Instructions booklet (511 Packet) for the tax year you are amending. The packet will provide detailed explanation. If you do not have a copy, one may be downloaded from our website (www.tax.ok.gov) beginning with tax year 1997 or you may order a packet for any tax year by calling our forms request line at (405) 521-3108. The request line is open 24 hours a day, 7 days a week.
Before You Begin
This version of Form 511X is for Tax Year 2005 and prior years. If you need to amend for Tax Year 2006 or thereafter, visit our website and download the Form 511X for 2006 and thereafter. You may also order the form at (405) 521-3108.
The tax rates did not change during the tax years of 1990 - 1998. The tax rates also remained unchanged for the tax years 1999 - 2001, for tax years 2002 - 2003 and for tax years 2004 - 2005. Thus, if you are amending a 2000 return, you may refer to the tax tables for any year from 1999 - 2001.
All entries in column “B” must be substantiated by an enclosed document or your refund may be delayed. After completing your amended return, see the “When You Are Finished” section of the instructions for a complete list of necessary docu- ments you must enclose with this return.
Any additional forms, necessary to complete this amended return, can be downloaded from our website (www.tax.ok.gov) beginning with tax year 1997 or can be ordered by calling our forms request line at (405) 521-3108.
Select Line Instructions
Column A: Enter the amounts from your original return. However, if you previously amended that return or it was changed by the Oklahoma Tax Commission, enter the adjusted amounts.
Column B: Enter the amended amounts and explain each change on Page 2. If you need more space, attach a statement. Also, attach any schedule or form relating to the change. For any item you do not change, enter the amount from Column A in Column B. All entries in Column B must be substantiated
by an enclosed document or your refund may be delayed. Column C: Do not use. This column is for Oklahoma Tax Commission use only.
Enter the Federal adjusted gross income. Note: Enclose supporting documents for any adjustments to your Federal adjust- ed gross income.
Enter subtractions to Federal adjusted gross income, such as interest from U.S. government obligations (no IRS interest), retire- ment income, social security beneits and depletion. A complete list of subtractions can be found in the Schedule 511-A instructions of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”, including any applicable depletion spreadsheets.
Enter out-of-state income and identify as to type and site location. Out-of-state income is income from real or tangible personal property or business income in another state. This includes partnership gains and gains sustained by S-corporations attributable to other states. This does not include non-business interest, installment sale interest, non-business dividends, salary/wages, pensions or income from personal services. Note: Enclose supporting documents for Column “B”, including any applicable oil & gas
spreadsheets.
Enter additions to Federal adjusted gross income, such as out-of-state losses, state and municipal bond interest (not speciically exempt), and lump sum distributions not included in your Federal adjusted gross income. A complete list of additions can be found in the Schedule 511-B instructions of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”.
Enter all adjustments to your Oklahoma adjusted gross income, such as military pay exclusion, political contributions, interest qualifying for exclusion and Indian employment exclusion. A complete list of adjustments can be found in the Schedule 511-C instructions of the 511 Packet. Note: Enclose supporting documents for any entry in column “B”.
Enter the total amount of your deductions and exemptions. Add your “Oklahoma standard deduction or Federal itemized deduc- tions” and your Oklahoma “exemption amounts”.
14The tax rates did not change during the tax years of 1990 - 1998. The tax rates also remained unchanged for tax years 1999 -
and 2001, for tax years 2002 - 2003 and for tax years 2004 - 2005. Thus, if you are amending a 2000 return, you may refer to the tax
19tables for any year from 1999 - 2001.
20
21
28
Enter the Federal income tax liability from your Federal return. Do not include self-employment tax. Note: Enclose a copy of
your Federal return for veriication.
If you have farm income, beginning in tax year 2001, you may elect to igure your tax by averaging your farm income over the previous three years. If you choose this option, you must use Form 573 to compute the tax. Note: Enclose Form 573.
A. Enter all non-refundable credits to Oklahoma tax, such as child care, taxes paid another state, biomedical research contribu- tions (tax year 2005) and credits listed on the Form 511CR. A complete list of other credits can be found in the 511 packet instruc- tions. Note: Enclose supporting Oklahoma and IRS forms or documents for entries in column “B”.
B. Enter the subtotal.
C. Beginning in tax year 2003, you have the ability to remit “use tax” with your income tax return. Use tax is due on purchases from out-of-state retailers who do not collect Oklahoma sales tax. See the instructions in the 511 packet, beginning in tax year 2003, for more information on use tax and for the tables to help you compute the amount due. If you did not have any use tax on your original return and you are not amending to pay use tax, or if this amended return is for tax year 2002 or prior, enter zero.
Enclose a schedule of payments by amount and date paid. Underpayment interest is based on the tax on the original return. Do not include underpayment interest in your calculations.
Oklahoma refundable credits, such as low income property tax credit (enclose Form 538-H), sales tax relief credit (enclose Form 538-S), tornado tax credits (enclose Form 509, 510 or 575), and earned income credit for tax year 2002 and after (en- close Federal return). Note: Forms 538-S and 538-H have different due dates. Refer to those forms for information regarding their due dates and the availability of the credit.
This includes all amounts refunded to you, applied to next year’s estimated tax and donated from your refund (for example, a donation to the Wildlife Diversity Program).
If you originally iled a Form 511, use the amount from the line shown here:
2000: line 57
2001: line 31
2002: line 32
2003: line 34
2004: line 34
2005: line 35
30Total amount of overpayment must be refunded. None can be placed in estimated tax for the following year.
32Compute interest on your income tax liability only. Do not compute interest on the portion of your tax liability that represents use tax.
When You are Finished
Enclose a copy of the following support documents, if applicable:
•Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
•Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or the deposit slip of your Federal refund,
•Revenue Agent Report (RAR), CP2000 or other notiication of an assessment or a change made by the IRS,
•Additional Forms W-2 or 1099 not furnished with original return, and
•Forms, schedules or other documentation to substantiate any of the entries in Column B of Form 511X as indicated in the Select Line Instructions.
Do not enclose any correspondence other than those documents required for your amended return. Do not enclose amendments for different years in the same envelope. Use a separate envelope for each tax year.
Sign your return and mail it, along with all required documents to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, OK 73126-0800
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