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Instructions outline who must file, key due dates (generally Feb 28, with Jan 31 exceptions), what payments qualify, and production-payment and resident/nonresident reporting rules, including a note not to remit payment with the form.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/oklahoma-income-tax-form-501-annual-information-return/304054/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/oklahoma-income-tax-form-501-annual-information-return/304054.png","ImageObject",442,249,{"name":42,"@type":43},"\tJames","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",7,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Who is required to file Oklahoma Form 501?","Question",{"text":63,"@type":64},"All payors must report covered payments, including churches, charitable organizations, labor unions, lodges, school districts, government departments, cooperatives, and other tax-exempt organizations, among others.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What are the key due dates for submitting Form 501 and the accompanying reports?",{"text":68,"@type":64},"Generally, Form 501 with the required reports must be submitted to the Oklahoma Tax Commission by February 28 of the succeeding calendar year. Exceptions include January 31 for certain withholding-related royalty reporting (with Forms 1099-MISC or 500-A) and other specified pass-through scenarios.",{"name":70,"@type":61,"acceptedAnswer":71},"What payments must be reported when paid to residents?",{"text":72,"@type":64},"Payments such as interest, rent, dividends, annuities, gambling winnings, and other fixed or determinable or periodical income must be reported when the total is $750 or more in the calendar year (with specific royalty reporting thresholds noted in the instructions).","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},304054,1790462054,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":22},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| State of Oklahoma\u003Cbr>Income Tax\u003Cbr>Summary of reports provided herewith.\u003Cbr>(Do not remit payment with this form) |\n| --- |\n|  |\n| Name of person or organization submitting this return\u003Cbr>Please check one:\u003Cbr>Corporation Partnership Individual Fiduciary Other |\n| Street address or Rural Route |\n| Address continued |\n| City, State and ZIP |\n\nPlease do not use this space  \nRevised 2025  \nTax Year    \nPlease do not use this space  \nIf this is your final return, please check here   \n501  \nAnnual Information Return  \nFORM  \n\n| Federal Identification Number |  |  |  |  | Social Security Number |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Number of reports provided (Form 500 or 1099) |  |  | Total amount of income reported with this form |  |  |  | Oklahoma income tax withheld |  |\n| Check only one box below to indicate the type of form being transmitted. A separate Form 501 is required for each type of statement reported. |  |  |  |  |  |  |  |  |\n| W-2G\u003Cbr>500\u003Cbr>500-A\u003Cbr>500-B | | 1099-A\u003Cbr>1099-B\u003Cbr>1099-C\u003Cbr>1099-DIV |  | | 1099-G\u003Cbr>1099-INT\u003Cbr>1099-MISC\u003Cbr>1099-OID | | 1099-PATR\u003Cbr>1099-R\u003Cbr>1099-S |  |\n| NOTE: Do Not File Form 501 for any 1099 forms electronically filed with the Internal Revenue Service (IRS) if you participate in the Combined Federal/State Filing (CF/SF) Program. The IRS electronically forwards information returns (original and corrected) to the Oklahoma Tax Commission as a participating state in the CF/SF Program. |  |  |  |  |  |  |  |  |\n| I declare under penalty of perjury that this form has been examined by me, and to the best of my knowledge is a true, correct, and complete return of payments of the described classes of income made by the person or organization named above during the calendar year.\u003Cbr>Signature Date\u003Cbr>Contact person, if more information is needed:\u003Cbr>   Name:  \u003Cbr>Title\u003Cbr>Telephone Number: ( )  |  |  |  |  |  |  |  |  |\n\nForm 501 Instructions  \nWho Shall Report  \nAll payors, including but not limited to churches, charitable organizations, labor unions, lodges, fraternities, sororities, school districts, state, county and municipal departments, cooperatives and any other tax exempt organization, shall report these payments.  \nDue Dates  \nThis return together with the reports provided must be submitted to the Oklahoma Tax Commission (OTC) by February 28 of the succeeding calendar year except where indicated below.  \n• Every remitter, required to withhold income tax from royalty payments made to nonresident royalty owners, shall provide this return together with either Forms 1099-MISC or Forms 500-A to the OTC by January 31 of the succeeding calendar year. Each person to whom such payment was made shall also be provided either Form 1099-MISC or Form 500-A by January 31. 68 Oklahoma Statutes (OS) Section 2385.26.  \n• Every pass-through entity, required to withhold income tax from the Oklahoma share of income distributed to nonresident members, shall provide this return together with Forms 500-B to the OTC by the due date, including extensions, of the passthrough entity’s income tax return. Each person to whom such payment was made shall also be provided Form 500-B by such date. 68 O.S. Sec. 2385.30.  \nPayments to be Reported When Paid to Residents  \nAll persons (individuals, trusts, estates, corporations and partnerships) acting as payor, and including lessees, mortgagors of real and personal property, employers, officers and employees of the state or any political subdivision thereof, should report the following payments when these payments amount to $750 or more in the calendar year: interest, rent, dividends, annuities, gambling winnings, or other fixed or determinable or periodical gains, profits or income.  \nProduction Payment Rules (resident • nonresident)  \nThe OTC requires the reporting of “production payments” made to individuals, corporations, partnerships, trusts or estates whether made to a resident or nonresident. For purposes of 68 OS Sec. 2369, pr","cbCaiojWwuOXDrvv","https://ap.wps.com/l/cbCaiojWwuOXDrvv","pdf",137184,"English","# Form 501 Instructions\n## Who Shall Report\n## Due Dates\n## Payments to be Reported When Paid to Residents\n## Production Payment Rules (resident/nonresident)\n## Dividend or Interest Payments\n## Nonresidents\n## Professional Payments\n## Pass-Through Entities","[{\"question\":\"Who is required to file Oklahoma Form 501?\",\"answer\":\"All payors must report covered payments, including churches, charitable organizations, labor unions, lodges, school districts, government departments, cooperatives, and other tax-exempt organizations, among others.\"},{\"question\":\"What are the key due dates for submitting Form 501 and the accompanying reports?\",\"answer\":\"Generally, Form 501 with the required reports must be submitted to the Oklahoma Tax Commission by February 28 of the succeeding calendar year. Exceptions include January 31 for certain withholding-related royalty reporting (with Forms 1099-MISC or 500-A) and other specified pass-through scenarios.\"},{\"question\":\"What payments must be reported when paid to residents?\",\"answer\":\"Payments such as interest, rent, dividends, annuities, gambling winnings, and other fixed or determinable or periodical income must be reported when the total is $750 or more in the calendar year (with specific royalty reporting thresholds noted in the instructions).\"}]","Oklahoma Income Tax - Form 501 - Annual Information Return | PDF",1789809592]