USA State Payroll Rates + Resources: State of Oklahoma: Filing State Income Taxes, W-2s, and 1099s

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Oklahoma.

State Income Tax Withholding 

To determine the amount of state income tax withholding, employees should complete an Employee's Withholding Allowance Certificate (Form OK-W-4).  

Every employee, on or before the date of commencement of employment, shall furnish their employer with a signed Employee's Withholding Allowance Certificate (Form OK-W-4) relating to the filing status, allowances, and/or additional amount to be withheld each pay period.  

Employers are required to keep copies of completed state forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and OK-W-4 are generally valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or OK-W-4 by February 15th of each year. 

      State Income Tax Withholding Reporting & Deposits

      Reporting

      Employers will report the total number of employees paid during the quarter, the total amount of wages paid during the quarter, and the total amount of state tax withheld from wages for the entire quarter.

      All employers are required to file a WTH-10001 Return for cumulative tax withheld for each calendar quarter separately from payments. You can file online at OkTAP or by form (the state also sends out pre-printed forms).

      A Quarterly Return is due on or before the 20th day of the month following each quarter.

      Quarter
      		Months in Quarter
      		Due Date
      1st Quarter
      		January - March
      		April 20th
      2nd Quarter
      		April - June
      		July 20th
      3rd Quarter
      		July - September
      		October 20th
      4th Quarter
      		October - December
      		January 20th

      Important!

      Do not send payment with your Quarterly Return. 

      Deposits

      Frequency
      		Amount withheld 
      		Deposit Remittance Due
      Quarterly
      		$0 - $500 / quarter
      On or before the 20th of the month following the close of the quarter. 

      This is paid with quarterly return form WTH-10001 through OkTAP or with a payment coupon.
      Monthly
      		$501 - $4,999 / quarter
      On or before the 20th of the following month. 

      This is paid through OkTAP or with a payment coupon.
      Semi-weekly
      		$5,000 +
      Same schedule as Federal Semi-weekly Deposit Schedule for federal withholding taxes. 

      This must be made paid through OkTAP.

      For further information, see the Oklahoma Income Tax Withholding Tables.

      W-2 and 1099 Forms 


      W-2 Forms 

      Employers with Oklahoma withholding/wage detail will be required to submit both W-2 and W-3 information to the OTC for the tax year 2019 no later than January 31, 2020. 

      Employers or their payroll providers are required to use Oklahoma Taxpayer Access Point (OkTAP) to either upload files or manually enter the information directly into OkTAP.

      Wage detail will follow the same electronic submission and file layout requirements as defined by EFW2 (Social Security Administration Publication No. 42-007); with few exceptions. It should be noted that manually developed forms, flash drives, diskettes, or Form G-141 (OTC - Transmittal of Magnetic Media Tax Return) will not be accepted. Those that are received will be returned and considered not filed. 

      W-2 and W-3 FAQs can be found here.

      1099 Forms 

      The Annual Information Return (Form 501) and reports (1099 and 500 Forms) must be furnished to the Oklahoma Tax Commission by February 28th of the succeeding calendar year.  Only report the payments that amount to $750 or more in the calendar year. 

      All employers are encouraged to file electronically at OkTAP,  but if you have  250 or more reports, you must file electronically.

      For further details, see the Instructions to Form 501.