2025 Oklahoma Nonresident Fiduciary Income Tax Forms and Instructions - Form 513-NR

Sep 19, 2026

2025 Oklahoma Nonresident Fiduciary tax packet consolidates instructions and forms for nonresident trusts and estates. It explains how Oklahoma taxable income is computed using Form 513-NR, how federal AGI is adjusted under Oklahoma statutes, and how the Oklahoma Trusts and Estates Income Tax Table determines the prorated Oklahoma tax liability. The packet details filing requirements and due dates, amended return handling, line-by-line guidance, tax tables, direct deposit rules, and contact assistance, including common abbreviations and key filing reminders such as FEIN verification and signing returns.

LanguageEnglish

CategoryForms

FormatPDF

Pages24

Reading Time8 min

AccessFree to download

General Filing Information

Amended Returns

Line by Line Instructions

When You Are Finished

Tax Tables

Direct Deposit Information

Contact Information and Assistance

2025 Oklahoma Nonresident Fiduciary Income Tax Forms and Instructions This packet contains: • Instructions for Completing Oklahoma Nonresident Fiduciary Return of Income Form 513-NR • Nonresident Fiduciary Return of Income Form 513-NR • 2025 Oklahoma Trusts and Estates Income Tax Table Filing date: • Generally, your return must be postmarked by April 15, 2026 for calendar year returns. • For estates electing a fiscal year rather than calendar year, your return must be postmarked by the 15th day of the fourth month following the close of the taxable year. For assistance: • See page 19 for methods of contacting the Oklahoma Tax Commission. 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET TABLE OF CONTENTS General Filing Information ...................................................................................................................................................3-5 Amended Returns...................................................................................................................................................................6 Line by Line Instructions .................................................................................................................................................... 6-11 When You Are Finished ........................................................................................................................................................ 11 Tax Tables........................................................................................................................................................................ 12-18 Direct Deposit Information .................................................................................................................................................... 19 Contact Information and Assistance ..................................................................................................................................... 19 COMMON ABBREVIATIONS FOUND IN THIS PACKET AGI - Adjusted Gross Income FEIN- Federal Employer Identification Number IRC - Internal Revenue Code IRS - Internal Revenue Service LLC - Limited Liability Company NOL - Net Operating Loss OS - Oklahoma Statutes OTC - Oklahoma Tax Commission PTE - Pass-Through Entity Sec. - Section(s) HELPFUL HINTS • This packet is to be used for a tax year with a beginning date in 2025. • Refunds must be made by direct deposit. Failure to supply direct deposit information will delay the processing of therefund. • Check your FEIN on all forms and schedules. • The request for your FEIN is authorized by Title 42, Section 405, of the United States Code. You must provide this information. It will be used to establish your identity for tax purposes only. Important: If you do not have a FEIN, you may obtain one online at irs.gov or by calling 800.829.4933. If you would prefer to file a paper application, contact the IRS and request Form SS-4 . • Check your calculations carefully. • Provide a copy of your federal returns where applicable, and all required schedules. Failure to do so can slow down the processing of your return. • When complete, make copies of all the documents for your records. • Do not forget to sign your tax returns. • The OTC is not required to give actual notice to taxpayers of changes in any state tax law. E-file your 513 and 513-NR right now-Visit [tax.ok.gov](tax.ok.gov) for approved software companies. 2 WHAT’S NEW IN THE 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET? • New lines have been added to report the Oklahoma bonus depreciation. See instructions for details. • The Credit for Electric Vehicle Charging Taxes was added to Form 511-CR. Form 511-CR can be downloaded from our website at [tax.ok.gov](tax.ok.gov). • A new checkbox has been added to the top of page 1 of Form 513-NR to indicate the type of tax year (fiscal year, short year, or 52/53-week year) . Omission of th

FAQs

How is Oklahoma taxable income for a nonresident trust or estate calculated?

Oklahoma taxable income is calculated as if all income were earned in Oklahoma using Form 513-NR. Federal AGI is adjusted using Oklahoma adjustments, then the tax is computed using the Oklahoma Trusts and Estates Income Tax Table and prorated based on Oklahoma-source AGI.

What are the filing due dates for the 2025 return?

For calendar year returns, the return must be postmarked by April 15, 2026. For estates electing a fiscal year, the return must be postmarked by the 15th day of the fourth month following the close of the taxable year.

Why is direct deposit required and what happens if it is missing?

Refunds must be made by direct deposit. Failure to supply direct deposit information will delay the processing of the refund.

Sep 19, 2026

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