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The Oklahoma 538 S form is a document used to claim a credit or refund of sales tax for eligible residents of Oklahoma. This form is specifically designed for individuals whose gross household income does not exceed $12,000 for the tax year. It provides an opportunity for those who qualify to receive financial relief, particularly for those who have faced economic hardships.

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The Oklahoma 538 S form serves as a vital tool for residents seeking relief from sales tax burdens. Specifically designed for individuals whose household income does not exceed $12,000, this form allows eligible taxpayers to claim a credit or refund for sales taxes paid during the year. Notably, the form requires detailed personal information, including names, addresses, and Social Security numbers of both the taxpayer and their spouse. It also mandates the listing of dependents, ensuring that all qualifying individuals are accounted for in the calculation of exemptions. The form distinguishes between various sources of income, encompassing wages, pensions, and public assistance, while emphasizing that those who have received Aid to Families with Dependent Children (A.F.D.C.) during the year are ineligible for the refund. Furthermore, the Oklahoma Department of Human Services (D.H.S.) administers refunds for individuals receiving aid for the aged, blind, or disabled, as well as Medicaid payments for nursing home care. Understanding the requirements and instructions outlined in the form is crucial, as incomplete submissions may lead to delays in processing claims. This article will explore the key elements of the Oklahoma 538 S form, offering insights into its purpose, eligibility criteria, and the necessary steps for successful submission.

Sample - Oklahoma 538 S Form

A. Yourself ...................

B. Spouse ...................

C. Number of

dependents .............

D. Total exemptions

claimed (add A-C) ....

See instructions on page 3. Read carefully - an incomplete form may delay your refund.

1. Dependents

(rst name, middle initial, last name) If you have

additional dependents, provide a schedule.

2. Age 5.Yearly Income

PART 3: GROSS INCOME:

Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2025.

PART 2: DEPENDENT (Note: Do not enter the taxpayer or spouse as a dependent. See instructions.)

Enter total wages, salaries, fees, commissions, bonuses, and tips

(including nontaxable income from your W-2s) ...........................................................................................

2 Enter total interest and dividend income received ........................................................................................

3 Total of all dependents’ income (from Part 2, Column 5) ..............................................................................

4 Social Security payments (total including Medicare) ....................................................................................

5 Railroad Retirement benets ........................................................................................................................

6 Other pensions, annuities, and Individual Retirement Accounts (IRAs) .......................................................

7 Alimony .........................................................................................................................................................

8 Unemployment benets ................................................................................................................................

See the denition of “Total gross household income” on page 3 for examples of income.

Oklahoma Claim for Credit/Refund of Sales Tax

Taxpayer’s Social

Security Number:

Spouse’s Social

Security Number:

FORM

EXEMPTION

INFORMATION:

QUALIFIED EXEMPTIONS

538-S

4. Relationship

YEARLY INCOME

YOU MAY NOT ENTER NEGATIVE AMOUNTS.

ROUND TO NEAREST WHOLE DOLLARS.

PART 1: TAXPAYER INFORMATION

Place an ‘X’ if you or your spouse have a physical disability constituting a substantial handicap to employment (provide proof).

Place an ‘X’ if you or your spouse are 65 years of age or over.

Physical Address in 2025 (If different than shown in mailing address above):

If deceased in 2025 or 2026,

enter date of death:

If deceased in 2025 or 2026,

enter date of death:

Mailing Address (Number and street, including apartment number or rural route)

City State ZIP

Taxpayer’s First Name Spouse’s First Name (If a Joint Return)

Middle Initial Middle Initial

Last Name Last Name

Oklahoma resident for the entire year? Yes No

3. Social Security Number

Note: When completing your claim for credit/refund of sales tax, round all amounts to the nearest whole dollar

on your return. Drop amounts under 50 cents to the lower dollar and round amounts from 50 to 99 cents up to

the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

2025 Form 538-S - Claim for Credit/Refund of Sales Tax - Page 2

Under penalty of perjury, I declare the information contained in this document and any attachments is true and correct to the best of my knowledge and belief.

PART 4: SALES TAX CREDIT COMPUTATION

(For households with gross income below allowable limits, see Steps 2 and 3 on page 3.)

If you are ling a Form 511, carry the credit to Form 511, line 25.

If the OTC may discuss this return with your tax preparer, place an ‘X’ here:

15 Total qualied exemptions claimed in Box D on page 1 x $40 (credit claimed) ..........................

DIRECT DEPOSIT OPTION:

For those NOT ling a Form 511. See page 3 for Refund Information.

9 Earned Income Credit (EIC) received in 2025 (if applicable, combine federal and Oklahoma amounts) .....

10 Nontaxable sources of income (specify): _____________________________________________ .........

11 Enter gross (positive) income from rentals, royalties, partnerships, estates, trusts, and gains

from the sale or exchange of property (taxable & nontaxable) (provide federal return including schedules)

12 Enter gross (positive) income from business and farm (provide federal return including schedules) .........

13 Other income, including income of others living in your household (specify below):

_____________________________________________________________________________ .........

14 Total gross household income (Add lines 1-13) .......................................................................................

See the denition of “Total gross household income” on page 3 for examples of income.

If line 14 is over income limits shown in steps 2 and 3 on page 3, no credit is allowed.

PART 3: GROSS INCOME:

Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2025.

Refund Note:

For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit

card. You can also choose to receive either a debit card or a paper check by placing an ‘X’ in the appropriate box below. A minimum refund of $10.00 is

required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. If no options are selected,

you will receive a debit card. Due to electronic banking rules, the Oklahoma Tax Commission (OTC) will not allow direct deposits to or through foreign

nancial institutions. If you use a foreign nancial institution you will be issued a paper check.

Your Social Security Number: ____________________________________

YEARLY INCOME

YOU MAY NOT ENTER NEGATIVE AMOUNTS.

ROUND TO NEAREST WHOLE DOLLAR.

Is this refund going to or through an account that is located outside of the United States?

Yes No

Routing

Number:

Checking Account

Savings Account

Debit Card

Paper Check

Account

Number:

Direct Deposit my refund in my:

Send my refund as a:

Taxpayer Signature Date

Occupation

Preparer’s Signature Date

Spouse’s Signature Date

Occupation

Preparer’s PTIN

Form 538-S Instructions

Follow the steps below to determine if you (or your spouse) are eligible to claim the Sales Tax Relief/Credit:

Step 1 Were you a resident of Oklahoma* (dened below) for the entire year?

Yes - go to step 2. No - you do not qualify to le this form.

Step 2 Is your total gross household income* (dened below) $20,000 or less?

Yes - File Form 538-S. No - go to step 3.

Step 3 Is your total gross household income* (dened below) $50,000 or less and at least one of the following applies?

• You can claim an exemption for your dependent.

• You and/or your spouse are 65 years of age or older by December 31, 2025.

• You have a physical disability constituting handicap to employment (provide proof* as dened below).

Yes - File Form 538-S. No - you do not qualify to le this form.

Note:

• If the Internal Revenue Code of the IRS provides for a later due date, this form may be led by the later due date.

• If the due date falls on a weekend or legal holiday when the OTC ofces are closed, this form is due the next business day.

• Extensions do apply to this form. If you have been granted an extension of time in order to le your income tax return (including

the April 20th due date for electronically led returns), le this form with your income tax return on or before the due date granted

by the extension. Provide a copy of the extension.

Notice

• Persons who have received Temporary Assistance for Needy Families (TANF) for any month in the year of 2025 will not be

eligible for the sales tax credit or refund. Your monthly TANF benet included Sales Tax Relief money.

• The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged,

blind, disabled, or Medicaid payment for nursing home care from January 1, 2025 to December 31, 2025.

GOGO

STOP

*Denitions for the purpose of this form:

• Resident of Oklahoma is dened as a person legally domiciled in this state for the entire tax year.

• Household means any house, dwelling, or other type of living quarters.

• Total gross household income means the total amount of gross income received by ALL persons living in the same household whether

the income was taxable or not for income tax purposes. This includes, but is not limited to, public assistance payments, support money

(example: Child support), workers’ compensation, school grants or scholarships, veterans disability compensation, loss-of-time

insurance payments, and all of the types of income shown on this form. Income that is exempt must be included in the year received,

for example: Nontaxable sources of income on your W-2 (such as a dependent care reimbursement account), military housing

assistance, and the distribution of earnings from a Roth IRA. Note: Do not include income deferred for federal income tax purposes, for

example: Tax deductible contributions to a 401K or to a traditional IRA. This income will be included when distributed and taxed on your

federal return.

• Proof of disability may be established by certication by an agency of State Government, an insurance company, a physician, or by

eligibility to receive disability benets under the Federal Social Security Act. A veteran certied by the U.S. Department of Veterans

Affairs as having a service-connected disability shall constitute proof.

Filing instructions and due date:

If you are required to le an Oklahoma income tax return, claim the sales tax refund as a credit on your tax return, Form 511, and provide

this signed form. Your return claiming the sales tax credit must be led no later than April 15th. (See note at bottom of page.)

If you are not required to le an Oklahoma income tax return, this form must be led no later than June 30th. If you have withholding or

made estimated payments and are ling for a refund on Form 511, you must claim the sales tax credit on your return and provide this signed

form. If you are not ling an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, PO Box 26800,

Oklahoma City, OK 73126-0800.

An amended return cannot be led to claim this credit after the due date. The claim must be led on or before the due date, including extensions.

Refund Information for those not ling a Form 511:

• If you are NOT ling a Form 511, and would like to have the amount shown on line 15 deposited directly into your checking or savings

account, complete the “Direct Deposit Option” section. If you do not choose direct deposit, you may choose to receive a debit card or a

paper check. (If you are ling a Form 511, you will complete the Direct Deposit section on the Form 511.)

• WARNING! The OTC will not allow direct deposits to or through foreign nancial institutions. If you use a foreign nancial institution, your

refund will be mailed to the address shown on your return.

Exceptions:

• A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not

eligible to le a claim for the sales tax relief.

• Individuals living in Oklahoma under a visa do not qualify for the sales tax relief.

• If a taxpayer or spouse died during the tax year, they will not qualify for the sales tax credit. If the death occurred after December 31,

2025, but before this tax form was led, the sales tax credit or refund for the deceased will be issued to their estate. Enter the date of

death in the box next to the taxpayer and/or spouse’s Social Security Number.

Dependents:

To qualify as a dependent for the sales tax credit or refund, your listed dependent must qualify and be claimed as a dependent for federal

income tax purposes. The name, Social Security Number, age, relationship, and yearly income (if any) must be entered for all dependents.

All of the other sales tax credit or refund requirements listed above must also be met (example: Resident of Oklahoma for the entire year).

Do not enter the taxpayer or spouse as a dependent. If you have more than four dependents, include a statement showing the information

required in Columns 1 through 5.

2025 Form 538-S - Page 3

⇓ Oklahoma 538 S File

Form Properties

Fact Name	Description
Purpose	The Oklahoma 538 S form is used to claim a credit or refund of sales tax for eligible residents who meet specific income criteria.
Eligibility Criteria	To qualify, applicants must be Oklahoma residents for the entire year and have a gross household income of $12,000 or less.
Exemption Limitations	Individuals who have received Aid to Families with Dependent Children (A.F.D.C.) in 1996 are not eligible for the sales tax refund.
Governing Laws	This form is governed by Oklahoma state tax laws, specifically the provisions related to sales tax credits for low-income residents.

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Fill Out a Valid Oklahoma 538 S Form

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