Application for Extension of Time to File an Oklahoma Income Tax Return for Individuals - Form 504-I

Sep 19, 2026

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Application form 504-I for individuals requesting additional time to file an Oklahoma income tax return. The extension is valid only when at least 90% of the tax liability is paid by the original due date, and the form computes total liability, withholding, estimated payments, other credits, and the remaining balance to pay. It includes signature declarations, filing instructions, mailing address, rules on electronic extension payments, and specific limitations such as the maximum extension length and rules for military members.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

ITE Application for Extension of Time to File

Filing requirements and validity (90% rule)

Oklahoma income tax computation lines 1-7

Signatures and return instructions

General information and federal extension policy

Electronic payment option

Instructions for applying

ITE Application for Extension of Time to File an Oklahoma Income Tax Return for Individuals (Electing pass-through entities use Form 504-PTE) (This is NOT an extension of time for payment of tax. Corporations, partnerships and fiduciaries use Form 504-C. See Instructions.) | Your first name, middle initial and last name | | --- | | If joint return, spouse’s first name, middle initial and last name | | Mailing address (number and street, including apartment number or rural route) | | City, State and ZIP | | Your Social
Security Number: | | | --- | --- | | Spouse’s Social
Security Number: | | | --- | --- | | IMPORTANT: Extension is valid only if 90% of the tax liability is paid by the original due date. | | --- | | An Extension of Time to File with the IRS has been granted to: DATE
Extension of Time to File with the Okla. Tax Commission is requested to: DATE | | OKLAHOMA INCOME TAX COMPUTATION | | | | --- | --- | --- | | 1. Total income tax liability (you may estimate this amount) ......................................... Note: You must enter an amount on line 1. If you do not expect to owe tax, enter “0”. | | 1 00 5 00 6 00 7 00 | | 2. Oklahoma income tax withheld..............................................
3. Estimated tax payments (include prior year overpayment allowed as a credit) ................................................................
4. Other payments and credits you expect to claim
on your return ........................................................................ | 2 00 3 00 4 00 | | | 5. Add lines 2, 3 and 4 ..................................................................................................
6. Income tax balance due (subtract line 5 from line 1) ................................................
7. Amount you are paying. Important: Extension is valid only if 90% of the income tax liability is paid by the original due date ............................................................... | | | | SIGNATURE
Under penalty of perjury, I declare that I have examined this return, and to the best of my knowledge and belief it is true, accurate and correct. | | --- | | Your Signature Date | | Spouse’s Signature (if filing jointly, BOTH must sign even if only one had income) Date | | Paid Preparer’s Signature Date | Return with your payment, if applicable, to: Oklahoma Tax Commission • PO Box 26890 • Oklahoma City, OK 73126-0890. 2025 Form 504-I -Page 2 Application for Extension of Time to File an Oklahoma Income Tax Return for Individuals General Information An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before the original due date of the return. Since the Oklahoma return cannot be completed until the federal return is completed, the Oklahoma Tax Commission has administratively adopted the policy of honoring the automatic federal extension, when no additional state tax is due, as an extension of time to file the Oklahoma return. When you file your Oklahoma return, provide a copy of the federal extension. You only need to use this form to apply for additional time to file your income tax return when you owe additional Oklahoma income tax or do not have a federal extension. When you file your Oklahoma return, provide a copy of the Oklahoma Extension. Remember, there is no extension of time to pay your income tax, but only to file your return. A delinquent penalty of 5% may be charged, if at least 90% of your total tax liability has not been paid by the original due date. Delinquent interest, at the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return. Electronic Payment Option An electronic payment is accepted for an extension [payment at](payment at oktap.tax.ok.gov. There)[ oktap.tax.ok.gov](payment at oktap.tax.ok.gov. There)[. There](payment at oktap.tax.ok.gov. There) is a conven

FAQs

When is Form 504-I valid for an extension to file?

The extension is valid only if 90% of the tax liability is paid by the original due date.

What penalties and interest may apply if the tax is not paid by the due date?

A delinquent penalty of 5% may be charged if at least 90% of the total tax liability is not paid by the original due date. Delinquent interest may be charged at 1.25% per month if 100% of the tax liability is not paid by the original due date.

How should an applicant handle electronic extension payments?

If an extension payment is made electronically, do not mail Form 504-I. When filing the income tax return, provide a copy of Form 504-I and retain the electronic confirmation number for records.

Sep 19, 2026

Upload by Jake