Oklahoma Employers Withholding Tax Return - OW-9 - Revised 1-2010 Taxpayer Copy/Worksheet

Sep 19, 2026

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Oklahoma Employers Withholding Tax Return worksheet OW-9 provides line-by-line guidance to calculate wages paid, tax withheld, adjustments, interest, penalty, and total due for an employer reporting period. It explains how to mark corrections in designated boxes, write in white areas only, and complete key items such as the number of employees and totals. Instructions cover filing requirements, due dates based on quarterly thresholds, EFT payment options via QuickTax, electronic monthly reporting under the federal semiweekly schedule, and contact details for assistance.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Who Must File

When to File

Payments

Reports

Who to Contact for Assistance

General Information

Worksheet Lines and Adjustments

Wages Paid, Tax, Adjustments, Interest, Penalty, Total Due

Explanation of Adjustments (Line 3)

Special Notes and Mailing Instructions

ITW 3000301 ITW0003-04-01-BT Oklahoma Employers Withholding Tax Return OW-9 Revised 1-2010 Taxpayer Copy/Worksheet A. Taxpayer FEI B. Reporting Period C. Due Date | | | | | --- | --- | --- | 1. Wages Paid 2. Tax 3. Adjustments 4. Interest 5. Penalty 6. Total Due Use this worksheet for figuring your tax, then enter the figures on the original report below Instructions for completing Oklahoma Employers Withholding Tax Return | Please write only in the white areas.
If any preprinted information on this report is incorrect, place an “X” in Box F and enter the correct information on back of the form in space provided. Please use a \#2 pencil or penwith black ink to mark your entries on this form. If you type your report, please type an “XXX” over “000” in Box J atthe top of the report coupon. Use the small box immediately to the left of Item E. (Number of Employees) to align your typewriter for typing the numbers in the handprint boxes of the report.
OUT OF BUSINESS: If this is your last report as an employer, mark an “X” in the Box G and complete the statement on the back of your report. Furnish the information about the disposition of the business, i.e. , to whom the business was sold and if not sold, will it be reopened, and if so, when, etc. | ITEM E. Enter number of employees as of your last payroll period in boxes provided.
LINE 1. (Wages Paid) -Enter the total Oklahoma wages paid this period.
LINE 2. (Tax Withheld) -Enter the amount of Oklahoma Income Tax withheld from the wages of your employees this period.
LINE 3. (Adjustments) -Explain your net adjustment in the space provided on the back of this form. If your net adjustment is an addition, write the amount on Line 3. If your net adjustment is a credit, write the amount on Line 3 and mark a minus in the box to the left of Line 3 below.
LINE 4. (Interest) - If this report and remittance is postmarked after the due date, multiply the amount online 2 by 1.25% for each month, from due date until paid. | LINE 5. (Penalty) - If this report and remittance is postmarked after the last day of the month when due, multiply the amount on line 2 by 10% .
LINE 6. (Total Due) -Total the amounts on lines 2 through 5.
Sign, date, and detach the original report at the perforation and mail with remittance in the enclosed return envelope to:
OKLAHOMA TAX COMMISSION
P.O. BOX 26860
OKLAHOMA CITY, OK 73126-0860
INSTRUCTIONS CONTINUED ON BACK | | --- | --- | --- | | Special Note: To insure that your report will be properly processed, please print all figures within boxes as shown. | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 0 | X | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Please Detach Here and Return Report Below | | | | | | | | | | | | Do not fold, staple, or paper clip Write only in white areas ITW 3000301 J. 000 Oklahoma Employers Withholding Tax Report Who Must File Every employer who withholds or is required to withhold Oklahoma State Income Tax from wages of employees or is required to furnish Wages and Tax Statements (W-2 forms) to any of his employees must file a report. Even if wages paid to employees were not sufficient to require withholding, a report must be filed, with zero amounts entered in Lines 2 and 6. Employer Liability: A sole proprietor, partner, corporate officer, or employee who fails to withhold or remit amounts required to be withheld may be held personally liable for such amounts. When to File If the amount withheld exceeds five hundred dollars ($500 .00) per quarter, you must file monthly and your report must be postmarked on or before the 20th day of the following month. If the amount withheld is ($500 .00) or less per quarter, you may file quarterly and your report must be postmarked on or before the 20th day of the month following the end of each calendar quarter. The Commission may require any employer who becomes delinqu

FAQs

Who must file the Oklahoma Employers Withholding Tax Report (OW-9)?

Any employer required to withhold Oklahoma state income tax from employee wages or required to furnish W-2 wage and tax statements must file. Zero amounts must be reported if wages were insufficient to require withholding.

When is the OW-9 report due?

If the amount withheld exceeds $500 per quarter, the report must be filed monthly and postmarked on or before the 20th of the following month. If $500 or less per quarter, it may be filed quarterly with the postmark due on or before the 20th of the month following the end of each calendar quarter.

How are interest and penalties calculated on the worksheet?

If postmarked after the due date, interest is calculated by multiplying the Line 2 tax withheld amount by 1.25% for each month from the due date until paid. If postmarked after the last day of the month when due, penalty is calculated by multiplying Line 2 by 10%.

Sep 19, 2026

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