• Forms 511 and 511EZ (Long and Short Form) …return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 Be

Oklahoma ResidentIndividual IncomeTax Forms andInstructions

2501 North Lincoln BoulevardOklahoma City, Oklahoma 73194

For information regarding assistance with your tax return, please see page 12.

This packet includes: (See page 2 for the Table of Contents)

• Instructions for completing the 511 income tax form• Instructions for completing the 511EZ income tax form• Two 511 income tax forms• Two 511EZ income tax forms• One 540 form: Discover® Card Payment Authorization Form• Instructions for utilizing the new direct deposit option (511EZ only)• 1997 income tax tables

Filing date:• Your return must be postmarked by April 15, 1998.

Oklahoma Tax Commission

• Forms 511 and 511EZ(Long and Short Form)

Dear Oklahoma Taxpayer,

The Oklahoma Tax Commission has revamped the 1997 income tax forms. Our goal is to provide a form that is easier to read and hasclearer instructions. These changes are just one of the new things we are doing to serve you better.

If you have any questions about filing your Oklahoma income tax return, please call or visit us at one of the locations listed on the backcover of this booklet. Our newly structured Taxpayer Assistance Division , available at all of our locations, is ready to assist you.Also, be sure and visit our web site next time you are online. Our site address is www.oktax.state.ok.us and the option to e-mail us isalso available on the site.

As a resident of Oklahoma, you have several ways to file your 1997 income taxes. The forms enclosed in this booklet are 511 and511EZ forms. The Form 511EZ is traditionally used for those who prefer a short form method and have a relatively simple filing. Alsoavailable in this booklet is the Form 511 , which is a longer form and allows for more complex information, such as multiple exclusionsand/or deductions. If you are interested in the option of electronically filing your Oklahoma tax return, visit an authorized tax preparerlocation.

If you are a part-year or non-resident of the State of Oklahoma, but have income to report to Oklahoma, please use our forms packet511NR, which stands for “non-resident.”

Sincerely,

Robert E. Anderson, ChairmanOklahoma Tax Commission

Before You Begin

1997 Oklahoma Individual Income Tax

Helpful Hints

You must complete your Federal income taxreturn before you begin your 1997 Oklahoma

income tax return. You will use the information entered on your Federal return to com-

plete your Oklahoma return.

Remember, when completing your Oklahoma return, round all amounts to the nearest dollar.

Example:$2.01 to $2.49 - round down to $2.00$2.50 to $2.99 - round up to $3.00

Be sure and read all instructions before you begin. To ensureyou use the correct form, please read the section entitled“Which Form Should I Use?” on page 3 which outlines thequalifications for each type of Oklahoma income tax returnform.

If you pay someone to prepare your return, be sure you takethem this entire packet. The use of the label and envelope inthe center of this packet is designed to speed up the process-ing of your return.

• File your return by April 15, 1998. If you need to file for an extension, use Form 504 and then later, file via Form 511.

• Be sure you enclose copies of your Form(s) W-2 or 1099 with your return, otherwise your return cannot be processed.

• Be sure to sign and date the return. If you are filing a joint return, both you and your spouse need to sign.

• If you are interested in paying the tax due by Discover® Card, please see page 9 for the Form 540.

• After filing, if you have questions regarding the status of your refund, please call (405) 521-3146. If you are calling from outside the Oklahoma City area, but within Oklahoma, please call (800) 522-8165, extension 1-3146.

• If you have any questions, please do not hesitate to contact us in one of the ways listed on the back cover of this booklet.

Table of Contents

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Before You Begin .............................................

Helpful Hints .....................................................

Residence Defined ...........................................

What Is Resident Income?................................

Who Must File? .................................................

Which Form Should I Use? ..............................

Estimated Income Tax ......................................

What Is an Extension? .....................................

All About Refunds ............................................

Net Operating Loss ..........................................

What If I Need to Amend A Return?.................

Form 511: Top of Form Instructions ...............

Form 511: Select Line Instructions ................

Form 540: Discover Card Payments ..............

Form 511EZ: Top of Form Instructions ..........

Form 511EZ: Line by Line Instructions ...........

When You Are Finished ..................................

Need Assistance? How to Reach Us ............

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Residence DefinedResident...An Oklahoma resident is a person domiciled in this statefor the entire tax year. “Domicile” is the place establish-ed as a person’s true, fixed, and permanent home. Adomicile, once established, remains until a new one isadopted.

Part-Year Resident...A part-year resident is an individual whose domicile wasin Oklahoma for a period of less than 12 months duringthe tax year.

Non-Resident...A non-resident is an individual whose domicile was notin Oklahoma for any portion of the tax year.

Members of the Armed Forces...Residency is established according to military domicileas established by the Soldiers’ and Sailors’ Civil ReliefAct.

If you were an Oklahoma resident at the time youentered military service, assignment to duty outsideOklahoma does not of itself change your state of resi-dence. You must file your return as a resident of Okla-homa until such time as you establish a permanentresidence in another state and change your militaryrecords. See the specific instructions for line 28 - PartialMilitary Pay Exclusion.

When the spouse of a military member is a civilian, moststates, Oklahoma included, allow the spouse to retainthe same legal residency as the military member. Theyfile a joint resident tax return in the military members’State of Legal Residency (if required) and are taxedjointly under non-resident rules as they move from stateto state. If the non-military spouse does not wish tochoose the allowed residency of the military member,then the same residency rules apply as would apply toany other civilian. The spouse would then comply withall residency rules where living.

If both the military member and spouse are Oklahomaresidents, they shall file Form 511 residency return. Inthis case, you should include income of both spousesand take credit for tax paid another state, if applicable.If either spouse is a part-year or non-resident, they shalluse Form 511NR.

Which Form Should I Use?To use the 511EZ form found in this booklet, you must meet allof the following requirements:

• You were an Oklahoma resident for the entire year.

• You have no adjustments to Federal Adjusted Gross Income such as Federal Bond Interest, exempt income under statute, etc.

• You do not claim any credits.There are two exceptions to this requirement:

•• low income sales tax relief, and/or•• child care credit.

• You are not filing after April 15, 1998.

• You did not make individual estimated tax payments for 1997.

If you do not meet the above qualifications, and you are a resi-dent of Oklahoma, you need to file a Form 511 , also availablein this booklet.

If you do not meet the above qualifications because you are apart-year or non-resident, please request a 1997 OklahomaNon-Residents and Part-Year Residents booklet.

If you are in need of a form other than those you already have,need additional copies of this booklet, or other types of assis-tance, please see the section entitled “Need Assistance?How to Reach Us” on the back panel of this booklet.

Who Must File?Resident...Every Oklahoma resident who has sufficient grossincome to require them to file a Federal income taxreturn is required to file an Oklahoma return, regardlessof the source of income. An Oklahoma return is alsorequired if no Federal return is due because incomeconsists of municipal interest exempt from Federaltaxation. If you do not have a filing requirement, buthave Oklahoma tax withheld, see Form 511RF.

Part-Year Resident...Every part-year resident, during the period of residency,has the same filing requirements as a resident. Duringthe period of non-residency, an Oklahoma return is alsorequired if the Oklahoma part-year resident has grossincome from Oklahoma sources of $1,000 or more. UseForm 511NR.

Non-resident...Every non-resident with gross income from Oklahomasources of $1,000 or more is required to file an Okla-homa income tax return. Use Form 511NR.

Estimated Income Tax...If you can reasonably expect your tax liability to exceedthe amount withheld by $100 or more for 1997 or $500or more for 1998, you are required to file a declarationof estimated tax and make quarterly estimate payments.Taxpayers who fail to file a declaration and pay esti-mated tax are subject to penalty and interest on under-payment. Form OW-8-ES, for filing an estimate, will besupplied on request. If at least 66-2/3% of your grossincome is from farming, estimate payments are notrequired. If claiming this exception, see line 53a.

What Is “Resident Income?”An Oklahoma resident individual is taxed on all incomereported on the federal return, except income from realand tangible personal property located in another state,income from business activities in another state, or thegains/losses from the sales or exchange of real propertyin another state.

Note: Residents are taxed on all income from interest,dividends, salaries, commissions and other pay for personalservices regardless of where earned. Wages earned outside ofOklahoma must be included in your Oklahoma return, andcredit for taxes paid other states claimed on OklahomaSchedule E. (See line 46.)

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Remember, your return must be signed. Once yourreturn is filed, if you have any questions regarding yourrefund, please call (405) 521-3146. If you are callingfrom outside the Oklahoma City area, but within Okla-homa, please call (800) 522-8165, extension 1-3146.

When your original return is timely filed, you may haveany amount of overpayment applied to your next year ’sestimate. Refunds applied to the following year ’sOklahoma Estimated Income Tax (at the taxpayer ’srequest) may not be adjusted after the original due dateof the return.

If you are receiving a refund and you are using the Form511EZ, be sure to check out the new option of havingyour refund deposited directly into your checking orsavings account. This new option is not available tothose who file via Form 511 at this time.

1997 Form 511: Top of Form InstructionsUse the Label...If you received a booklet with a pre-printed label in the center,please use it. Using the peel-off label in the center of thisbooklet will speed the processing of your return. Please placethe label in the address box of your completed form in themarked area. If your packet does not contain this feature,please print or type the requested information.

Filing Status...Mark the item which indicates your filing status. Please notethat this must match your federal filing status. There is one ex-ception to this rule, that being a Joint Federal return whereone spouse is a resident and the other spouse is a non-resident. If this exception applies, see Form 511NR andinstructions.

Sixty-Five or Over...Check the box(es) if you or your spouse’s age is 65 on or be-fore December 31, 1997. If you turned age 65 on January 1,1998, you are considered to be age 65 at the end of 1997.

Social Security Number...Please enter your social security number. Also, if you are mar-ried filing jointly, please enter your spouse’s social securitynumber in the space provided.

Exemptions...To the right of the word “Yourself” place a number “1” in all theboxes that apply to you. Then total the boxes in the column la-beled “Total.” Then do the same for your spouse if applicable.The terms for this section are defined to the right.

Exemption Terms

Regular: The same exemptions as claimed on your Federal return.

Special: An additional exemption may be claimed for each taxpayer or spouse who is 65 years of age or over at the close of the tax year and who meets the qualifications based on their filing status and Federal adjusted gross income below:

(1) Single return with line 1 equal to $15,000 or less.

(2) Joint return with line 1 equal to $25,000 or less.

(3) Married filing separate return with line 1 equal to$12,500 or less.

(4) Head of household return with line 1 equal to$19,000 or less.

Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind.

If claiming dependents, please enter the same number as onyour federal return.

•• Please note that if you may be claimed as a dependent on another return, enter zero exemptions for yourself.

What About Deceased Taxpayers?If a taxpayer died before filing a return for 1997, theexecutor, administrator or surviving spouse must file areturn for the decedent. Enter the date of death in theaddress box following the first name of decedent.

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What Is an “Extension?”A valid extension of time in which to file your Federalreturn automatically extends the due date of yourOklahoma return if no Oklahoma liability is owed. A copyof the Federal extension must be enclosed with yourOklahoma return. If your Federal return is not extendedor an Oklahoma liability is owed, an extension of time tofile your Oklahoma return can be granted on Form 504.90% of the tax liability must be paid by the originaldue date of the return to avoid penalty charges forlate payment. Interest will be charged from theoriginal due date of the return.

Net Operating Loss...Oklahoma NOLs shall be separately determined byreference to Section 172 of the Internal Revenue Codeas modified by the Oklahoma Income Tax Act and shallbe allowed without regard to the existence of a FederalNOL. Enclose a detailed schedule showing the origin andNOL computation. Residents may use Oklahoma NOLSchedules A, B & C. Also enclose a copy of the FederalNOL computation.

Effective for all tax years beginning after 12/31/95Oklahoma Net Operating Losses may not be carriedback. A Net Operating Loss may be carried forward for aperiod of time not to exceed 15 years. Title 68 O.S.Supp. 1993 Section 2358 (A) (3).

The Oklahoma NOL allowed/absorbed in the current taxyear shall be subtracted on Oklahoma Form 511, line 6(other subtractions) or Oklahoma Form 511X, line 2.

The Federal NOL allowed/absorbed in the current taxyear shall be added on Oklahoma Form 511, line 13(other additions) or Oklahoma Form 511X, line 6.

What If I Need to Amend a Return?If your net income for any year is changed by the IRS,an amended return shall be filed within 1 year. Requestand file Form 511X and enclose a copy of the FederalForm 1040X or 1045. Beginning on January 1, 1994,part-year and non-residents shall use Form 511NR.Please enclose a copy of IRS refund or payment, ifavailable, prior to expiration of Statute of Limitations.

All About Refunds...

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1997 511: Select Line Instructions

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Federal Adjusted Gross IncomeEnter your Federal Adjusted Gross Income from your Federalreturn. This can be from any one of the following forms: 1040,1040A, 1040EZ, or Telefile Tax Report.

Interest on U.S. Government ObligationsIf you report interest on bonds, notes and other obliga-tions of the U.S. on your Federal return, this incomemay be excluded from your Oklahoma Adjusted GrossIncome if a detailed schedule is furnished, accompaniedwith 1099s showing the amount of interest income andthe name of the obligation from which the interest isearned. If the interest is from a mutual fund whichinvests in government obligations, enclose a detailedschedule from the mutual fund showing the amount ofmonies received from each government obligation or thepercentage of funds received from each obligation.Interest from entities such as FNMA & GNMA does notqualify.

Social SecuritySocial Security benefits that are included in the FederalAdjusted Gross Income shall be subtracted.

Oklahoma Government or Federal Retirement• You, and/or your spouse, may exclude Retirementbenefits, up to $5,500, but not to exceed the amountincluded in your Federal Adjusted Gross Income. If youretired on disability and the payments you receive aretaxed as ordinary income (not retirement benefits) untilyou reach minimum retirement age, the income taxed asordinary income does not qualify for this exclusion. Thetotal exclusion from all retirement benefit plans may notexceed $5,500 per taxpayer.

The retirement benefits must be received from thefollowing: the Civil Service of the United States, anycomponent of the Armed Forces of the United States,the Oklahoma Public Employees Retirement System ofOklahoma, the Oklahoma Teacher’s Retirement System,the Oklahoma Law Enforcement Retirement System, theOklahoma Firefighters Pension and Retirement System,the Oklahoma Police Pension and Retirement System,the Employee retirement systems created by countiespursuant to Sections 951 et seq. of Title 19 of theOklahoma Statutes, the Uniform Retirement System forJustices and Judges, the Oklahoma Wildlife Conserva-tion Department Retirement Fund, the Oklahoma Em-ployment Security Commission Retirement Plan, or theEmployee retirement systems created by municipalitiespursuant to Sections 48 - 101 et seq. of Title 11 of theOklahoma Statutes. Enclose a copy of Form 1099R.

• U.S. Railroad Retirement Board benefits that areincluded in the Federal Adjusted Gross Income may beexcluded.

Other Retirement IncomeYou, and/or your spouse, if you are 65 years of age orolder and your income does not exceed the limits in theworksheet (at right), may exclude retirement benefits, upto $1,100, but not to exceed the amount included in your

Federal Adjusted Gross Income. If you retired ondisability and the payments you receive are taxed asordinary income (not retirement benefits) until you reachminimum retirement age, the income taxed as ordinaryincome does not qualify for this exclusion. The totalexclusion from all retirement benefit plans may notexceed $1,100 per taxpayer. Any individual who claimsthe exclusion for government retirees on line 4 may notclaim a combined total exclusion for both lines 4 and 5 inan amount exceeding $5,500.

The retirement benefits must be received from the followingand satisfy the requirements of the Internal Revenue Code(IRC): an employee pension benefit plan under IRC section401, an eligible deferred compensation plan under IRCsection 457, an individual retirement account, annuity ortrust or simplified employee pension under IRC section 408,an employee annuity under IRC section 403 (a) or (b),United States Retirement Bonds under IRC section 86, orlump-sum distributions from a retirement plan under IRCsection 402 (e). Enclose a copy of Form 1099 or otherdocumentation.

The worksheet below should be retained for yourrecords.

Other Retirement Income WorksheetPlease complete the following worksheet to find if you areeligible for the retirement exclusion. Before you begin,you must complete lines 7-13 of your Form 511, ifthey apply to you. Upon completing these lines, youthen fill in the section below. Please retain thisworksheet for your records.

1. Add the amounts on lines 1, 11,12 and 13 from your Form 511.

2. Add the amounts, if any, on lines 2, 3, 4, 6 and 9 from your Form 511.

3. Subtract the amount on line 2 (above) from line 1

If this total is $25,000 or less and you are at least 65 yearsof age with a filing status of single, head of household ormarried filing separately, then you qualify for the up to$1,100 exclusion.

If this total is $50,000 or less and you are at least 65 yearsof age with a filing status of married filing jointly or qualify-ing widow, then you qualify for the up to $1,100 exclusion.

If you do not meet either of the above described circum-stances, you do not qualify.

Remember, the amount of the exclusion is up to $1,100,but it cannot exceed the amount included in your FederalAdjusted Gross Income.

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following the tax tables)

Other SubtractionsEnter in the box on Part I, line 6, the appropriate numberas listed below, which shows the type of income you aresubtracting. If you are entitled to more than one type ofdeduction, enter the number “7.”

Enter the number “1” if the following applies:Oklahoma depletion on oil and gas well production, atthe option of the taxpayer, may be computed at 22% ofgross income derived from each Oklahoma propertyduring the taxable year. Major oil companies, as definedin Section 288.2 of Title 52 of the Oklahoma Statutes,when computing Oklahoma depletion shall be limited to50% of the net income (computed without the allowancefor depletion) from each property. Any depletion deduc-tion allowable is the amount so computed minus Federaldepletion claimed. If Oklahoma options are exercised,the Federal depletion not used due to the 65% limit maynot be carried over. A lease bonus received is consid-ered income subject to depletion. If depletion is claimedon a lease bonus and no income is received as a resultof non-producing properties, see line 13. A completeschedule by property must be furnished.

Enter the number “2” if the following applies:Oklahoma Net Operating Loss: Enter carryover(s) fromprevious years. See the preceding net operating losssection on page 4. Also see line 13.

Enter the number “3” if the following applies:Royalty income earned by an inventor.(Section 5064.7.A.1 of Title 74)

Enter the number “4” if the following applies:Manufacturers exclusion.(Section 5064.7.A.2 of Title 74)

Enter the number “5” if the following applies:Exempt Tribal Income: If the tribal member’s principleresidence is on “Indian Country”, the income fromemployment or work performed on “Indian Country” maybe deducted. Legally acknowledged “Indian Country”must be within the jurisdiction of the tribe of which he orshe is a member. All claimants must provide sufficientinformation to support that these requirements havebeen satisfied.

The information which is necessary to determine yourentitlement to exempt income:a. A copy of your Certificate of Degree of Indian Blood

card issued by the Bureau of Indian Affairs whichstates your tribal membership; and

b. A copy of the trust deed, or other legal document,which describes the real estate upon which youmaintain your principle place of residence and whichis an Indian allotment, restricted, or held in trust bythe United States; and

c. A copy of the trust deed which describes the realestate upon which you are employed or performwork and which is held by the United States ofAmerica in trust for a tribal member or an Indiantribe or which is allotted or restricted Indian land.Also, a copy of employment or payroll records whichshow you are employed by a tribal employer on thatIndian country or an explanation of your work onIndian country; and/or

d. Any other evidence which you believe supports yourclaim that you meet all of the criteria for exemptionfrom income tax.

All information to support your claim for refund must beattached to your return.

Enter the number “6” if the following applies:Historical Battle Sites: There shall be a deduction,limited to 50% of the capital gain, if you sell to the Stateof Oklahoma any real property which was the site of ahistoric battle during the nineteenth century and hasbeen designated a National Historic Landmark.(O.S. Title 68, Section 2357.24)

Enter the number “7” if the following applies:Allowable deductions not included in (1) through (6):enter any allowable deductions from Federal AdjustedGross Income to arrive at Oklahoma Adjusted GrossIncome that were not previously claimed under thisheading “Other Subtractions .” Enclose a detailedexplanation and verifying documents.

If you are entitled to more than one type of deduc-tion under “Other Subtractions”, enter the number“7” in the box on Part 1, Line 6.

Out of State IncomeThis is income from real or tangible personal property orbusiness income in another state. This includes partner-ship gains and gains sustained by Subchapter S Corpo-rations attributable to other states. It is not interest,installment sale interest, dividends, salary, pensions orincome from personal services. (See instructions for line46.) Furnish detailed schedule and copy of Federalreturn.

State and Municipal Bond InterestIf you received income on bonds issued by any state orpolitical subdivision thereof, exempt from Federaltaxation but not exempt from taxation by the laws of theState of Oklahoma, the total of such income shall beadded to Federal Adjusted Gross Income. Income fromOklahoma Municipal Bonds is exempt only if so providedby the statute authorizing their issuance. All out of statemunicipals are taxable. Enclose a schedule of allmunicipal interest received by source and amount.

Out of State LossesIf you incurred losses from the operation of an out ofstate business, or from the rental or sale of out of stateproperty, any such losses must be added back toFederal Adjusted Gross Income. This includes partner-ship losses and losses sustained by Subchapter SCorporations attributable to other states.

Other AdditionsA. Lump sum distributions not included in the FederalAdjusted Gross Income (except any amount excluded onFederal Schedule D) shall be added to the Federal AGI.Rollovers are taxed in the same year as on the Federalreturn. Enclose a copy of Forms 1099, and completecopy of Federal return.

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Other Additions • continued from page 6...B. Federal Net Operating Loss: Enter carryover(s)included on Federal Form 1040. See preceding netoperating loss section on page 4. Also see line 6.

C. Enter depletion claimed on a lease bonus if noincome is received as a result of non-producing proper-ties. Such depletion must be restored in the year thelease expires. A complete schedule by property must befurnished.

DeductionsTo claim itemized deductions on your Oklahoma return, youmust have claimed itemized deductions on your Federal return.Otherwise, enter your Oklahoma standard deduction which isdetermined as follows:

If you are married filing separate, enter the larger of $500or 15% of line 14, not to exceed $1,000.

All other filing statuses:• If line 14 is $6,666 or less, enter $1,000.• If line 14 is $13,333 or more, enter $2,000.• If line 14 is between $6,666 and $13,333,

multiply line 14 by 15% and enter that result.

Exemptions and DependentsOklahoma allows $1,000 for each exemption anddependent.

Proration of Exemptions and DeductionsIf you have income from out of state, your exemptionsand deductions must be prorated on the ratio of Okla-homa Adjusted Gross Income to Federal Adjusted GrossIncome reduced by allowable adjustments other than outof state income.

Federal Tax DeductionCompute Federal Income Tax deduction as follows:On Federal Form 1040: Add lines 43 and 53. Then

subtract lines 47, 49, 51 & 52.On Federal Form 1040A: Line 25.On Federal Form 1040EZ: Line 10.On Federal Telefile Tax record: Line J.

Do not use the amount reported on your Form(s) W-2.

Proration of Federal TaxesFederal income taxes are deductible only to the extentthey relate to income subject to taxation in Oklahoma.Federal Income Tax as computed for line 20 must beprorated on the ratio of Oklahoma Adjusted GrossIncome to the Federal Adjusted Gross Income.

Child Care CreditIf you are allowed a credit for child care expenses on your Fed-eral return, there shall be allowed a credit against the Okla-homa tax equal to 20% of the credit for child care expenses al-lowed by the IRS code. The Federal credit cannot exceed theamount of your Federal Tax. The credit determined on line 23must be prorated on the ratio of Oklahoma AGI to Federal AGIand the credit cannot exceed your tax. Enclose a copy of Fed-eral Form 2441 and page 2 of Form 1040 or Form 1040A, in-cluding Schedule 2.

Partial Military Pay ExclusionMembers of any component of the Armed Forces, exceptretired, may exclude the first $1,500 of active payincluding Reserve and National Guard pay. Retiredmilitary see instructions for line 4.

Qualifying Disability DeductionIf you have a physical disability constituting a substan-tial handicap to employment, you may deduct theexpense incurred to modify a motor vehicle, home, orwork place necessary to compensate for the disability.Please enclose a schedule detailing the expensesincurred and a description of the physical disability withdocumentation regarding the Social Security Administra-tion recognition and/or allowance of this expense.

Political ContributionIf you contributed money to a political party or candidatefor political office, you may deduct the amount contrib-uted up to a maximum of $100 ($200 if a joint return isfiled).

Interest Qualifying for ExclusionYou may partially exclude interest received from a bank,credit union or savings and loan association located inOklahoma. The total exclusion for interest claimed onyour State return cannot exceed $100 ($200 if filingjointly even if only one spouse received interest in-come).

Qualified Medical Savings AccountContributions made to and interest earned from anOklahoma medical savings account established, pursu-ant to O.S. Title 63, Sections 2621 through 2623, shallbe exempt from taxable income. In order to be eligiblefor this deduction, contributions must be made to amedical savings account program approved by either theState Department of Health or the Insurance Commis-sioner. A statement of the contributions made to andinterest earned on the account must be provided by thetrustee of the plan, and enclosed as part of the filedreturn. This is not on your W-2.

Qualified Adoption ExpenseAn Oklahoma resident may deduct “Nonrecurringadoption expenses” not to exceed $10,000 per calendaryear (O.S. Title 68, Section 2358). Expenses are to bededucted in the year incurred. “Nonrecurring adoptionexpenses” means adoption fees, court costs, medicalexpenses, attorney fees and expenses which are directlyrelated to the legal process of adoption of a child.Enclose a schedule describing the expenses claimed.

Agricultural Commodity Processing Facility ExclusionOwners of agricultural commodity processing facilitiesmay exclude 15% of their investment in a new or ex-panded agricultural commodity processing facilitylocated within Oklahoma (O.S. Title 68 Section 2358).Agricultural commodity processing facility meansbuilding, structures, fixtures and improvements used oroperated primarily for the processing or production ofagricultural commodities to marketable products. The

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Agriculural Commodity ProcessingFacility Exclusion • continued from page 7investment is deemed made when the property is placedin service. Under no circumstances shall this exclusionlower your taxable income below zero. In the event theexclusion does exceed income, any unused portion maybe carried over for a period not to exceed 6 years.

A schedule must be enclosed showing the type ofinvestment(s), the date placed in service, and the cost.If the total exclusion available is not used, a copy of theschedule must be enclosed in the carryover year andshow the total exclusion available, the amount previ-ously used and amount available in the carryover year.If the exclusion is through a Partnership or SubchapterS Corporation, the schedule must also include thepartnership’s or Subchapter S Corporation’s name andID number and your pro-rata share of the exclusion.

Depreciation Adjustment for Swine or Poultry ProducersIndividuals who are swine or poultry producers maydeduct depreciation on an accelerated basis for newconstruction or expansion costs for assets placed inservice after December 31, 1996. The same deprecia-tion method elected for Federal income tax purposes willbe used, except the assets will be deemed to have a 7year life. Any depreciation deduction allowable is theamount so computed minus the Federal depreciationclaimed. Enclose a copy of the Federal depreciationschedule and a computation of the accelerated Okla-homa depreciation.

Tax Method IUsing line 39, find your tax in Tax Table 1 (pages A-F).Enter the result here.

Tax Method IIUsing line 42, find your tax in Tax Table 2 (pages G-L).Enter the result here.

Oklahoma Income TaxYour Oklahoma income tax liability is the lower ofMethod I or Method II. Enter the lower of line 40 or line43. This is your Oklahoma Income Tax.

Credit for Tax Paid to Another StateIf you receive income for personal services from anotherstate, you must report the full amount of such income onyour Oklahoma return. If the other state also taxes theincome, a credit is allowed on Form 511. CompleteOklahoma Schedule E and furnish a copy of the otherstate(s) return.

Oklahoma Investment/New Jobs CreditIndividuals engaged in manufacturing or processing(including partnership or Sub-S pass through) who areentitled to Oklahoma Investment/New Jobs credit, seeForm 506. (This has no relationship to your FederalTargeted Jobs credits).

Oklahoma Agricultural Producers CreditOklahoma agricultural producers who invest in Okla-homa producer-owned agricultural processing coopera-tives, ventures or marketing associations and areentitled to the Oklahoma agricultural credit, see Form520.

Other CreditsPlease review Form 511CR for other available credits.

Oklahoma Estimated Tax PaymentsEnter any payments you made on your estimatedOklahoma income tax for 1997. Include any overpay-ment from your 1996 return that you applied to your1997 estimated tax.

If at least 66-2/3% of your gross income is from farming,estimate payments are not required. If claiming thisexception, you must mark the box on this line andenclose a complete copy of your Federal return.

Payments with ExtensionIf you filed Oklahoma extension Form 504 for 1997,enter any amount you paid with that form.

Health Insurance CreditThis is for employers only. Please enclose Form 534.

Credit for Property Tax ReliefAny person 65 years of age or older or any totallydisabled person who is head of a household, a residentof and domiciled in this state during the entire precedingcalendar year, and whose gross household income forsuch year does not exceed $12,000, may file a claim forproperty tax relief on the amount of property taxes paidon the household occupied by such person during thepreceding calendar year. The credit may not exceed$200. Claim must be made on Form 538-H.

Sales Tax Relief/CreditAny resident individual who is domiciled and lives in thisstate for the entire calendar year and whose grosshousehold income for such year does not exceed$12,000 may file a claim for sales tax relief. Fill out andenclose Form 538-S if you qualify for this credit.

The Oklahoma Department of Human Services will makethe sales tax refund to persons who have continuouslyreceived aid to the aged, blind, disabled or Medicaidpayments for nursing home care from January 1, 1997 toDecember 31, 1997. Persons who have received tempo-rary assistance for needy families (T.A.N.F.) for anymonth in the year of 1997 are not eligible for the salestax refund.

A person convicted of a felony shall not be permitted tofile a claim for sales tax relief for any year for which thatperson is an inmate in the custody of the Department ofCorrections for any part of that year.

•8•


(instructions continued on page 9)

35

49

53a

53b

40

43

44

46

47

48

54

55

56

1997 Form 511: Select Line Instructions • continued

•• The Oklahoma Wildlife Diversity Program (formerly Nongame WildlifeProgram) is funded primarily by concerned Oklahomans. All donationsprovide for a variety of projects, including research on Texas hornedlizards and other rare wildlife, wildlife observation activities such aswinter Bald Eagle Tours and spring Watchable Wildlife Weekends,statewide educational workshops, informational brochures and posters,and management of a bat cave purchased with previous programdonations. If you are not receiving a refund, you may still supportOklahoma wildlife by sending a donation to:

Wildlife Diversity Program1801 N. LincolnOklahoma City, OK 73105.

•• Oklahomans helping each other is what the Indigent (Low Income)Health Care Fund is all about. Donations made to the fund are used tohelp provide medical and dental care for needy children and families.Every dollar you donate goes directly for health care costs. If you arenot receiving a refund, you may contribute toward indigent health careby sending a donation to:

Oklahoma Department of Human ServicesRevenue Processing UnitRe: Indigent Health Care Revolving FundP.O. Box 25352, Oklahoma City, OK 73125.

•• You may donate from your tax refund to help the Department ofVeterans Affairs to purchase equipment and develop capital improve-ment projects and to acquire properties for expanding or improvingexisting projects.

•• If you wish to donate from your tax refund for Oklahoma BreastCancer Research, enter the amount on line 63. The donation will beforwarded to the Advancement of Science and Technology for BreastCancer Research.

Once You Have Completed Your Return...When you have completed your form, please see thesection entitled, “When You Are Finished” on page11 of this booklet. This section contains informationabout enclosing the correct documents in the includedenvelope.

If you are receiving a refund, also read the abovementioned section, but also read the section entitled,“All About Refunds” on page 4.

•9•

Estimated Tax Penalty and InterestTo avoid the Estimated Tax Penalty and Interest,estimated tax payments, timely filed, and withholdingsare required to be equal to 70% of the current year taxliability or equal or exceed 100% of your prior year taxliability. If you do not meet one of the above exceptions,you may complete Form OW-8-P, or the Oklahoma TaxCommission will figure the penalty and interest for you,and send you a bill.

Delinquent Penalty and InterestAfter the original due date of the return compute 5%penalty on the tax due (line 66). Compute interest on thetax due at 1 1/4% per month from original due date ofthe return. An extension does not extend the date forpayment of tax.

Title 68, Oklahoma Statutes, provides that any termused in this Act shall have the same meaning aswhen used in a comparable context in the InternalRevenue Code, except when specifically provided forin the Oklahoma Statutes or rules.

67

68

Form 540

Discover® Card Payment Authorization FormDiscover® Card Number Expiration Date

Payment for(Specify “income taxes” or other tax type)

First Name Middle Initial

Last Name

FEIN or Social Security Number

I understand that in addition to the tax balance due, there will be a handling fee of 1.70%charged to my Discover® Card, as authorized by O.S. 1994 Title 68, Section 218.

Taxpayer Signature DateMust be signed only by Card Member.

Month Year

Total Payment

, .

✃✃

60 Oklahoma Wildlife Diversity Program, Low Income Health Care Fund, Veterans Affairs Capital Improvement Program, and Oklahoma Breast Cancer Program If you wish to donate from your refund, you must check and enterthe amount on these lines. Please note that this reduces your refund ifyou choose to donate. The donation will be forwarded to the appropriate

agency.

61

62

63

•10•

1997 Form 511EZ: Top of Form Instructions

Use the Label...If you received a booklet with a pre-printed label in the center,please use it. Using the peel-off label in the center of thisbooklet will speed the processing of your return. Please placethe label in the address box of your completed form in themarked area. If your packet does not contain this feature,please print or type neatly the requested information.

Filing Status...Mark the box which indicates your filing status. Please notethat this must match your federal filing status. There is one ex-ception to this rule, that being a Joint Federal return whereone spouse is a resident and the other spouse is a non-resident. If this exception applies, see Form 511NR andinstructions.

Sixty-Five or Over...Check the box(es) if you or your spouse’s age is 65 on or be-fore December 31, 1997. If you turned age 65 on January 1,1998, you are considered to be age 65 at the end of 1997.

Social Security Number...Please enter your social security number. Also, if you are mar-ried, whether you are filing jointly or separately, please enteryour spouse’s social security number in the space provided.

Exemptions...To the right of the word “Yourself” place a number “1” in all theboxes that apply to you. Then total the boxes in the column la-beled “Total.” Then do the same for your spouse if applicable.The terms for this section are defined to the right.

Exemption Terms

Regular: The same exemptions as claimed on your federal return.

Special: An additional exemption may be claimed for each taxpayer or spouse who is 65 years of age or over at the close of the tax year and who meets the qualifications based on their filing status and Federal adjusted gross income below:

(1) Single return with line 1 equal to $15,000 or less.

(2) Joint return with line 1 equal to $25,000 or less.

(3) Married filing separate return with line 1 equal to$12,500 or less.

(4) Head of household return with line 1 equal to$19,000 or less.

Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind.

If claiming dependents, please enter the same number as onyour federal return.

•• Please note that if you may be claimed as a dependenton another return, enter zero exemptions for yourself.

What About Deceased Taxpayers?If a taxpayer died before filing a return for 1997, theexecutor, administrator or surviving spouse must file areturn for the decedent. Enter the date of death in theaddress box following the first name of decedent.

(Form 511EZ line by line instructions on page 11)

Write and Balance,Write and Balance...

Are You Tired of WritingAll Those Checks?The Oklahoma Tax Commission accepts Discover® Card forpayment of all tax types. All you need to do is fill out a Form540: Discover® Card Payment Authorization Form, sign itand send it in with your tax documents. It’s that easy!

See page 9 for a copy of Form 540. Just one easy form andyou are done!

No more endless writing and balancing.Discover® the difference.

1997 511EZ: Line by Line Instructions

•11•

• In the event that you owe taxes, please enclose a check ormoney order payable to “Oklahoma Tax Commission”. Your So-cial Security Number and the tax year should be on your checkor money order for your payment to be properly credited.

• Payment may also be made by Discover® Card by complet-ing and enclosing the Discover® Card Payment AuthorizationForm from page 9.

• When complete, make copies of all the documents for yourrecords.

When You Are Finished...

• Be sure to use the pre-addressed return envelope provided.

• Do not send cash.

• Do not enclose any other tax reports or correspondence inthis envelope.

2

3

4

5

6

7

12

13

14

15

16

1718

19

1 Enter your Federal Adjusted Gross Income from yourfederal return. This can be from any one of the followingforms: 1040, 1040A, 1040EZ, or Telefile Tax record.

You may exclude interest received from an Oklahomafinancial institution, but not to exceed $100 if filing Single,Head of Household, Qualifying Widow, or Married FilingSeparately; $200 if filing Married Filing Jointly.

Oklahoma residents who are members of any componentof the armed forces may exclude the first $1,500, pertaxpayer, of active military pay (includes Reserve andNational Guard pay). Retired military taxpayers must useForm 511 to claim the retired military pay exclusion.

To claim itemized deductions on your Oklahoma return,you must have claimed itemized deductions on yourFederal return. Otherwise, enter your Oklahoma standarddeduction which is determined as follows:

If you are married filing separately, enter the larger of$500 or 15% of line 1, not to exceed $1,000.

All other filing statuses:• If line 1 is $6,666 or less, enter $1,000.• If line 1 is $13,333 or more, enter $2,000.• If line 1 is between $6,666 and $13,333,

multiply line 1 by 15% and enter that result.

Oklahoma allows $1,000 for each exemption.

Add lines 2 through 5. Enter the total.

Subtract line 6 from line 1. Enter the result here.If zero or less, enter “0” here and on lines 10 through 14and go to line 15.

Refer to Tax Table 1. (pages A-F of this booklet)According to your filing status, enter the tax due in thebox provided.

Compute Federal Income Tax deduction as follows:On Federal Form 1040: Add lines 43 and 53. Then

subtract lines 47, 49, 51 & 52.On Federal Form 1040A: Line 25.On Federal Form 1040EZ:Line 10.On Federal Telefile Tax record: Line J.

Do not use the amount reported on your Form(s) W-2.

Subtract line 9 from line 7 and enter the result here.If zero or less, enter “0” here and on lines 12 through 14and go to line 15.

Refer to Tax Table 2. (pages G-L of this booklet)According to your filing status, enter the tax due in thebox provided.

Enter the smaller amount of tax by Method I or Method II,from line 8 or line 11. This is your Oklahoma Income Tax.

Enter 20% of allowed Federal Child Care Credit. Yourallowed Federal credit cannot exceed the amount of yourFederal tax. Enclose a copy of your Form 2441 and page2, of your 1040 or Schedule 2 and your 1040A.

Subtract line 13 from line 12. If zero or less, enter “0.”

Enter the total of all income tax withheld for the State ofOklahoma as shown on withholding statements.

Enter amount from Form 538-S: Low Income Sales TaxRelief Refund/Credit.

Enter the total of lines 15 and 16.

If line 17 is larger than line 14, subtract line 14 from line17. Enter the result here.

(Optional) If you wish to donate a portion of your refund toany of the programs listed on lines 19A - 19D, enter theamount(s) in the appropriate spaces (19A - 19D).Then enter the sum of lines 19A - 19D on line 19.

9

11

10

8

2021

Subtract line 19 from line 18. Enter the amount of refund.

If line 14 is larger than line 17, subtract line 17 from line14. Enter the amount of tax due.

Please Note:Underpayment of estimated tax penalty and interest is due ifthe amount on line 21 is more than 30% of line 14. If you usethis form, the Oklahoma Tax Commission will compute the billfor you for underpayment penalty and interest due. You mustuse Form 511, if you wish to pay the underpayment penaltyand interest with your return.

New Direct Deposit Option...For information and instructions for this new option,please see the back of the Form 511EZ in this booklet.

• If for some reason you do not have a pre-addressed returnenvelope, please mail the originals, along with any paymentdue, to:

Oklahoma Tax CommissionIncome TaxP.O. Box 26800Oklahoma City, OK 73126-0800

• If you have any questions about your return, please contactus. On the back panel, page 12, of this booklet, several waysof contacting us are listed.

• After filing, if you have any questions regarding your refund,whether you utiltized the direct deposit option (511EZ filers) orpreferred your refund be sent by check, please contact us at(405) 521-3146. If you are calling from outside the OklahomaCity area, but within Oklahoma, please call (800) 522-8165,extension 1-3146.

Oklahoma Tax CommissionIncome Tax2501 North Lincoln BoulevardOklahoma City, OK 73194-0009

Bulk RateU.S. Postage Paid

Oklahoma City, OK 73194Permit Number 548

Pre-Sorted

Whether you need a tax form, have a question or need further information, there are many ways to reach us. The opportunities forassistance are just a phone call away or even right around the corner!

Call Us!The Oklahoma Tax Commission can be reached at (405) 521-3160. The in-state toll free number is(800) 522-8165, extension 1-3160 . The Taxpayer Assistance Representative on the other end of the lineis ready to assist you with all your tax needs. Also see below for other location phone numbers.

Visit Us on the Web!Downloadable forms, answers to common questions, and a variety of other tax information

is available on our web site. You can even e-mail us from any location on our siteDirect e-mails should be sent to: [email protected]

Our web site address is www.oktax.state.ok.us

FaxBack Service!Various forms can be faxed to you 24 hours a day, 7 days a week, by calling (405) 522-0465.

Assistance Is Around the Corner ... Come See Us!Oklahoma City: 2501 North Lincoln Boulevard (405) 521-3160

Oklahoma City: Shepherd Mall, NW 23rd and Villa (405) 522-0789Tulsa: 440 South Houston, 5th Floor (918) 581-2399Ardmore: 301 West Main, Suite 316 (405) 226-4636

Lawton: 1602 NW Lawton Ave., Suite B (405) 248-8440McAlester: 1533 South Main (918) 426-0777

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

Need Assistance? How to Reach Us...

•12•

1997 Oklahoma Income Tax Table One1METHOD

1METHOD

Instructions...Use this table if your taxableincome is less than $50,000 andyou do not deduct Federal IncomeTax.

If your taxable income is $50,000or more, use the tax computationon the lower quarter of page “F.”

For an example, please see thebox to the right.

Example...Mr. and Mrs. Jones are filing a joint return.Their Oklahoma Taxable Income beforededucting Federal Income Tax is $14,793.First, they find the $14,750 - $14,800income line. Next, they find the columnfor married filing jointly and read downthe column. The amount shown wherethe income line and filing status columnmeet is $384 (see example at right) .This is the amount they mustwrite on the Method 1 tax lineon their return.

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household

If Oklahomataxable income is:

Your tax is:

* This column must also be used by a Qualified Widow(er).

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

A

0 50 0 050 100 0 0100 150 1 1150 200 1 1200 250 1 1250 300 1 1300 350 2 2350 400 2 2400 450 2 2450 500 2 2500 550 3 3550 600 3 3600 650 3 3650 700 3 3700 750 4 4750 800 4 4800 850 4 4850 900 4 4900 950 5 5950 1,000 5 51,000 1,050 5 51,050 1,100 6 51,100 1,150 6 61,150 1,200 7 61,200 1,250 7 61,250 1,300 8 61,300 1,350 8 71,350 1,400 9 71,400 1,450 9 71,450 1,500 10 71,500 1,550 10 81,550 1,600 11 81,600 1,650 11 81,650 1,700 12 81,700 1,750 12 91,750 1,800 13 91,800 1,850 13 91,850 1,900 14 91,900 1,950 14 101,950 2,000 15 102,000 2,050 15 102,050 2,100 16 112,100 2,150 16 112,150 2,200 17 12

2,200 2,250 17 122,250 2,300 18 132,300 2,350 18 132,350 2,400 19 142,400 2,450 19 142,450 2,500 20 152,500 2,550 21 152,550 2,600 22 162,600 2,650 23 162,650 2,700 24 172,700 2,750 25 172,750 2,800 26 182,800 2,850 27 182,850 2,900 28 192,900 2,950 29 192,950 3,000 30 203,000 3,050 31 203,050 3,100 32 213,100 3,150 33 213,150 3,200 34 223,200 3,250 35 223,250 3,300 36 233,300 3,350 37 233,350 3,400 38 243,400 3,450 39 243,450 3,500 40 253,500 3,550 41 253,550 3,600 42 263,600 3,650 43 263,650 3,700 44 273,700 3,750 45 273,750 3,800 46 283,800 3,850 47 283,850 3,900 49 293,900 3,950 50 293,950 4,000 52 304,000 4,050 53 304,050 4,100 55 314,100 4,150 56 314,150 4,200 58 324,200 4,250 59 324,250 4,300 61 334,300 4,350 62 334,350 4,400 64 34

4,400 4,450 65 344,450 4,500 67 354,500 4,550 68 354,550 4,600 70 364,600 4,650 71 364,650 4,700 73 374,700 4,750 74 374,750 4,800 76 384,800 4,850 77 384,850 4,900 79 394,900 4,950 81 394,950 5,000 83 405,000 5,050 85 415,050 5,100 87 425,100 5,150 89 435,150 5,200 91 445,200 5,250 93 455,250 5,300 95 465,300 5,350 97 475,350 5,400 99 485,400 5,450 101 495,450 5,500 103 505,500 5,550 105 515,550 5,600 107 525,600 5,650 109 535,650 5,700 111 545,700 5,750 113 555,750 5,800 115 565,800 5,850 117 575,850 5,900 119 585,900 5,950 121 595,950 6,000 123 606,000 6,050 125 616,050 6,100 127 626,100 6,150 129 636,150 6,200 131 646,200 6,250 133 656,250 6,300 135 666,300 6,350 138 676,350 6,400 140 686,400 6,450 143 696,450 6,500 145 706,500 6,550 148 716,550 6,600 150 72

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

14,700 14,750 675 381

14,750 14,800 679 384

14,800 14,850 682 386


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

B

6,600 6,650 153 736,650 6,700 155 746,700 6,750 158 756,750 6,800 160 766,800 6,850 163 776,850 6,900 165 786,900 6,950 168 796,950 7,000 170 807,000 7,050 173 817,050 7,100 175 827,100 7,150 178 837,150 7,200 180 847,200 7,250 183 857,250 7,300 185 867,300 7,350 188 877,350 7,400 190 887,400 7,450 193 897,450 7,500 195 907,500 7,550 198 917,550 7,600 200 927,600 7,650 203 947,650 7,700 205 957,700 7,750 208 977,750 7,800 211 987,800 7,850 214 1007,850 7,900 217 1017,900 7,950 220 1037,950 8,000 223 1048,000 8,050 226 1068,050 8,100 229 1078,100 8,150 232 1098,150 8,200 235 1108,200 8,250 238 1128,250 8,300 241 1138,300 8,350 244 1158,350 8,400 247 1168,400 8,450 250 1188,450 8,500 253 1198,500 8,550 256 1218,550 8,600 259 1228,600 8,650 262 1248,650 8,700 265 1258,700 8,750 268 1278,750 8,800 271 1288,800 8,850 274 1308,850 8,900 277 1318,900 8,950 280 1338,950 9,000 283 1349,000 9,050 286 1369,050 9,100 289 1379,100 9,150 292 1399,150 9,200 295 1409,200 9,250 298 1429,250 9,300 301 1439,300 9,350 304 1459,350 9,400 307 1469,400 9,450 310 1489,450 9,500 313 1499,500 9,550 316 1519,550 9,600 319 152

9,600 9,650 322 1549,650 9,700 325 1559,700 9,750 328 1579,750 9,800 331 1589,800 9,850 334 1609,850 9,900 337 1629,900 9,950 340 1649,950 10,000 343 16610,000 10,050 346 16810,050 10,100 350 17010,100 10,150 353 17210,150 10,200 357 17410,200 10,250 360 17610,250 10,300 364 17810,300 10,350 367 18010,350 10,400 371 18210,400 10,450 374 18410,450 10,500 378 18610,500 10,550 381 18810,550 10,600 385 19010,600 10,650 388 19210,650 10,700 392 19410,700 10,750 395 19610,750 10,800 399 19810,800 10,850 402 20010,850 10,900 406 20210,900 10,950 409 20410,950 11,000 413 20611,000 11,050 416 20811,050 11,100 420 21011,100 11,150 423 21211,150 11,200 427 21411,200 11,250 430 21611,250 11,300 434 21811,300 11,350 437 22011,350 11,400 441 22211,400 11,450 444 22411,450 11,500 448 22611,500 11,550 451 22811,550 11,600 455 23011,600 11,650 458 23211,650 11,700 462 23411,700 11,750 465 23611,750 11,800 469 23811,800 11,850 472 24011,850 11,900 476 24211,900 11,950 479 24411,950 12,000 483 24612,000 12,050 486 24812,050 12,100 490 25012,100 12,150 493 25212,150 12,200 497 25412,200 12,250 500 25612,250 12,300 504 25912,300 12,350 507 26112,350 12,400 511 26412,400 12,450 514 26612,450 12,500 518 26912,500 12,550 521 27112,550 12,600 525 274

12,600 12,650 528 27612,650 12,700 532 27912,700 12,750 535 28112,750 12,800 539 28412,800 12,850 542 28612,850 12,900 546 28912,900 12,950 549 29112,950 13,000 553 29413,000 13,050 556 29613,050 13,100 560 29913,100 13,150 563 30113,150 13,200 567 30413,200 13,250 570 30613,250 13,300 574 30913,300 13,350 577 31113,350 13,400 581 31413,400 13,450 584 31613,450 13,500 588 31913,500 13,550 591 32113,550 13,600 595 32413,600 13,650 598 32613,650 13,700 602 32913,700 13,750 605 33113,750 13,800 609 33413,800 13,850 612 33613,850 13,900 616 33913,900 13,950 619 34113,950 14,000 623 34414,000 14,050 626 34614,050 14,100 630 34914,100 14,150 633 35114,150 14,200 637 35414,200 14,250 640 35614,250 14,300 644 35914,300 14,350 647 36114,350 14,400 651 36414,400 14,450 654 36614,450 14,500 658 36914,500 14,550 661 37114,550 14,600 665 37414,600 14,650 668 37614,650 14,700 672 37914,700 14,750 675 38114,750 14,800 679 38414,800 14,850 682 38614,850 14,900 686 38914,900 14,950 689 39114,950 15,000 693 39415,000 15,050 696 39715,050 15,100 700 40015,100 15,150 703 40315,150 15,200 707 40615,200 15,250 710 40915,250 15,300 714 41215,300 15,350 717 41515,350 15,400 721 41815,400 15,450 724 42115,450 15,500 728 42415,500 15,550 731 42715,550 15,600 735 430


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

C

15,600 15,650 738 43315,650 15,700 742 43615,700 15,750 745 43915,750 15,800 749 44215,800 15,850 752 44515,850 15,900 756 44815,900 15,950 759 45115,950 16,000 763 45416,000 16,050 766 45716,050 16,100 770 46016,100 16,150 773 46316,150 16,200 777 46616,200 16,250 780 46916,250 16,300 784 47216,300 16,350 787 47516,350 16,400 791 47816,400 16,450 794 48116,450 16,500 798 48416,500 16,550 801 48716,550 16,600 805 49016,600 16,650 808 49316,650 16,700 812 49616,700 16,750 815 49916,750 16,800 819 50216,800 16,850 822 50516,850 16,900 826 50816,900 16,950 829 51116,950 17,000 833 51417,000 17,050 836 51717,050 17,100 840 52017,100 17,150 843 52317,150 17,200 847 52617,200 17,250 850 52917,250 17,300 854 53217,300 17,350 857 53517,350 17,400 861 53817,400 17,450 864 54117,450 17,500 868 54417,500 17,550 871 54717,550 17,600 875 55017,600 17,650 878 55317,650 17,700 882 55617,700 17,750 885 55917,750 17,800 889 56217,800 17,850 892 56517,850 17,900 896 56817,900 17,950 899 57117,950 18,000 903 57418,000 18,050 906 57718,050 18,100 910 58018,100 18,150 913 58318,150 18,200 917 58618,200 18,250 920 58918,250 18,300 924 59218,300 18,350 927 59518,350 18,400 931 59818,400 18,450 934 60118,450 18,500 938 60418,500 18,550 941 60718,550 18,600 945 610

18,600 18,650 948 61318,650 18,700 952 61618,700 18,750 955 61918,750 18,800 959 62218,800 18,850 962 62518,850 18,900 966 62818,900 18,950 969 63118,950 19,000 973 63419,000 19,050 976 63719,050 19,100 980 64019,100 19,150 983 64319,150 19,200 987 64619,200 19,250 990 64919,250 19,300 994 65219,300 19,350 997 65519,350 19,400 1,001 65819,400 19,450 1,004 66119,450 19,500 1,008 66419,500 19,550 1,011 66719,550 19,600 1,015 67019,600 19,650 1,018 67319,650 19,700 1,022 67619,700 19,750 1,025 67919,750 19,800 1,029 68219,800 19,850 1,032 68519,850 19,900 1,036 68819,900 19,950 1,039 69119,950 20,000 1,043 69420,000 20,050 1,046 69720,050 20,100 1,050 70020,100 20,150 1,053 70320,150 20,200 1,057 70620,200 20,250 1,060 70920,250 20,300 1,064 71220,300 20,350 1,067 71520,350 20,400 1,071 71820,400 20,450 1,074 72120,450 20,500 1,078 72420,500 20,550 1,081 72720,550 20,600 1,085 73020,600 20,650 1,088 73320,650 20,700 1,092 73620,700 20,750 1,095 73920,750 20,800 1,099 74220,800 20,850 1,102 74520,850 20,900 1,106 74820,900 20,950 1,109 75120,950 21,000 1,113 75421,000 21,050 1,116 75721,050 21,100 1,120 76021,100 21,150 1,123 76421,150 21,200 1,127 76721,200 21,250 1,130 77121,250 21,300 1,134 77421,300 21,350 1,137 77821,350 21,400 1,141 78121,400 21,450 1,144 78521,450 21,500 1,148 78821,500 21,550 1,151 79221,550 21,600 1,155 795

21,600 21,650 1,158 79921,650 21,700 1,162 80221,700 21,750 1,165 80621,750 21,800 1,169 80921,800 21,850 1,172 81321,850 21,900 1,176 81621,900 21,950 1,179 82021,950 22,000 1,183 82322,000 22,050 1,186 82722,050 22,100 1,190 83022,100 22,150 1,193 83422,150 22,200 1,197 83722,200 22,250 1,200 84122,250 22,300 1,204 84422,300 22,350 1,207 84822,350 22,400 1,211 85122,400 22,450 1,214 85522,450 22,500 1,218 85822,500 22,550 1,221 86222,550 22,600 1,225 86522,600 22,650 1,228 86922,650 22,700 1,232 87222,700 22,750 1,235 87622,750 22,800 1,239 87922,800 22,850 1,242 88322,850 22,900 1,246 88622,900 22,950 1,249 89022,950 23,000 1,253 89323,000 23,050 1,256 89723,050 23,100 1,260 90023,100 23,150 1,263 90423,150 23,200 1,267 90723,200 23,250 1,270 91123,250 23,300 1,274 91423,300 23,350 1,277 91823,350 23,400 1,281 92123,400 23,450 1,284 92523,450 23,500 1,288 92823,500 23,550 1,291 93223,550 23,600 1,295 93523,600 23,650 1,298 93923,650 23,700 1,302 94223,700 23,750 1,305 94623,750 23,800 1,309 94923,800 23,850 1,312 95323,850 23,900 1,316 95623,900 23,950 1,319 96023,950 24,000 1,323 96324,000 24,050 1,326 96724,050 24,100 1,330 97024,100 24,150 1,333 97424,150 24,200 1,337 97724,200 24,250 1,340 98124,250 24,300 1,344 98424,300 24,350 1,347 98824,350 24,400 1,351 99124,400 24,450 1,354 99524,450 24,500 1,358 99824,500 24,550 1,361 1,00224,550 24,600 1,365 1,005


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

D

24,600 24,650 1,368 1,00924,650 24,700 1,372 1,01224,700 24,750 1,375 1,01624,750 24,800 1,379 1,01924,800 24,850 1,382 1,02324,850 24,900 1,386 1,02624,900 24,950 1,389 1,03024,950 25,000 1,393 1,03325,000 25,050 1,396 1,03725,050 25,100 1,400 1,04025,100 25,150 1,403 1,04425,150 25,200 1,407 1,04725,200 25,250 1,410 1,05125,250 25,300 1,414 1,05425,300 25,350 1,417 1,05825,350 25,400 1,421 1,06125,400 25,450 1,424 1,06525,450 25,500 1,428 1,06825,500 25,550 1,431 1,07225,550 25,600 1,435 1,07525,600 25,650 1,438 1,07925,650 25,700 1,442 1,08225,700 25,750 1,445 1,08625,750 25,800 1,449 1,08925,800 25,850 1,452 1,09325,850 25,900 1,456 1,09625,900 25,950 1,459 1,10025,950 26,000 1,463 1,10326,000 26,050 1,466 1,10726,050 26,100 1,470 1,11026,100 26,150 1,473 1,11426,150 26,200 1,477 1,11726,200 26,250 1,480 1,12126,250 26,300 1,484 1,12426,300 26,350 1,487 1,12826,350 26,400 1,491 1,13126,400 26,450 1,494 1,13526,450 26,500 1,498 1,13826,500 26,550 1,501 1,14226,550 26,600 1,505 1,14526,600 26,650 1,508 1,14926,650 26,700 1,512 1,15226,700 26,750 1,515 1,15626,750 26,800 1,519 1,15926,800 26,850 1,522 1,16326,850 26,900 1,526 1,16626,900 26,950 1,529 1,17026,950 27,000 1,533 1,17327,000 27,050 1,536 1,17727,050 27,100 1,540 1,18027,100 27,150 1,543 1,18427,150 27,200 1,547 1,18727,200 27,250 1,550 1,19127,250 27,300 1,554 1,19427,300 27,350 1,557 1,19827,350 27,400 1,561 1,20127,400 27,450 1,564 1,20527,450 27,500 1,568 1,20827,500 27,550 1,571 1,21227,550 27,600 1,575 1,215

27,600 27,650 1,578 1,21927,650 27,700 1,582 1,22227,700 27,750 1,585 1,22627,750 27,800 1,589 1,22927,800 27,850 1,592 1,23327,850 27,900 1,596 1,23627,900 27,950 1,599 1,24027,950 28,000 1,603 1,24328,000 28,050 1,606 1,24728,050 28,100 1,610 1,25028,100 28,150 1,613 1,25428,150 28,200 1,617 1,25728,200 28,250 1,620 1,26128,250 28,300 1,624 1,26428,300 28,350 1,627 1,26828,350 28,400 1,631 1,27128,400 28,450 1,634 1,27528,450 28,500 1,638 1,27828,500 28,550 1,641 1,28228,550 28,600 1,645 1,28528,600 28,650 1,648 1,28928,650 28,700 1,652 1,29228,700 28,750 1,655 1,29628,750 28,800 1,659 1,29928,800 28,850 1,662 1,30328,850 28,900 1,666 1,30628,900 28,950 1,669 1,31028,950 29,000 1,673 1,31329,000 29,050 1,676 1,31729,050 29,100 1,680 1,32029,100 29,150 1,683 1,32429,150 29,200 1,687 1,32729,200 29,250 1,690 1,33129,250 29,300 1,694 1,33429,300 29,350 1,697 1,33829,350 29,400 1,701 1,34129,400 29,450 1,704 1,34529,450 29,500 1,708 1,34829,500 29,550 1,711 1,35229,550 29,600 1,715 1,35529,600 29,650 1,718 1,35929,650 29,700 1,722 1,36229,700 29,750 1,725 1,36629,750 29,800 1,729 1,36929,800 29,850 1,732 1,37329,850 29,900 1,736 1,37629,900 29,950 1,739 1,38029,950 30,000 1,743 1,38330,000 30,050 1,746 1,38730,050 30,100 1,750 1,39030,100 30,150 1,753 1,39430,150 30,200 1,757 1,39730,200 30,250 1,760 1,40130,250 30,300 1,764 1,40430,300 30,350 1,767 1,40830,350 30,400 1,771 1,41130,400 30,450 1,774 1,41530,450 30,500 1,778 1,41830,500 30,550 1,781 1,42230,550 30,600 1,785 1,425

30,600 30,650 1,788 1,42930,650 30,700 1,792 1,43230,700 30,750 1,795 1,43630,750 30,800 1,799 1,43930,800 30,850 1,802 1,44330,850 30,900 1,806 1,44630,900 30,950 1,809 1,45030,950 31,000 1,813 1,45331,000 31,050 1,816 1,45731,050 31,100 1,820 1,46031,100 31,150 1,823 1,46431,150 31,200 1,827 1,46731,200 31,250 1,830 1,47131,250 31,300 1,834 1,47431,300 31,350 1,837 1,47831,350 31,400 1,841 1,48131,400 31,450 1,844 1,48531,450 31,500 1,848 1,48831,500 31,550 1,851 1,49231,550 31,600 1,855 1,49531,600 31,650 1,858 1,49931,650 31,700 1,862 1,50231,700 31,750 1,865 1,50631,750 31,800 1,869 1,50931,800 31,850 1,872 1,51331,850 31,900 1,876 1,51631,900 31,950 1,879 1,52031,950 32,000 1,883 1,52332,000 32,050 1,886 1,52732,050 32,100 1,890 1,53032,100 32,150 1,893 1,53432,150 32,200 1,897 1,53732,200 32,250 1,900 1,54132,250 32,300 1,904 1,54432,300 32,350 1,907 1,54832,350 32,400 1,911 1,55132,400 32,450 1,914 1,55532,450 32,500 1,918 1,55832,500 32,550 1,921 1,56232,550 32,600 1,925 1,56532,600 32,650 1,928 1,56932,650 32,700 1,932 1,57232,700 32,750 1,935 1,57632,750 32,800 1,939 1,57932,800 32,850 1,942 1,58332,850 32,900 1,946 1,58632,900 32,950 1,949 1,59032,950 33,000 1,953 1,59333,000 33,050 1,956 1,59733,050 33,100 1,960 1,60033,100 33,150 1,963 1,60433,150 33,200 1,967 1,60733,200 33,250 1,970 1,61133,250 33,300 1,974 1,61433,300 33,350 1,977 1,61833,350 33,400 1,981 1,62133,400 33,450 1,984 1,62533,450 33,500 1,988 1,62833,500 33,550 1,991 1,63233,550 33,600 1,995 1,635


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

E

33,600 33,650 1,998 1,63933,650 33,700 2,002 1,64233,700 33,750 2,005 1,64633,750 33,800 2,009 1,64933,800 33,850 2,012 1,65333,850 33,900 2,016 1,65633,900 33,950 2,019 1,66033,950 34,000 2,023 1,66334,000 34,050 2,026 1,66734,050 34,100 2,030 1,67034,100 34,150 2,033 1,67434,150 34,200 2,037 1,67734,200 34,250 2,040 1,68134,250 34,300 2,044 1,68434,300 34,350 2,047 1,68834,350 34,400 2,051 1,69134,400 34,450 2,054 1,69534,450 34,500 2,058 1,69834,500 34,550 2,061 1,70234,550 34,600 2,065 1,70534,600 34,650 2,068 1,70934,650 34,700 2,072 1,71234,700 34,750 2,075 1,71634,750 34,800 2,079 1,71934,800 34,850 2,082 1,72334,850 34,900 2,086 1,72634,900 34,950 2,089 1,73034,950 35,000 2,093 1,73335,000 35,050 2,096 1,73735,050 35,100 2,100 1,74035,100 35,150 2,103 1,74435,150 35,200 2,107 1,74735,200 35,250 2,110 1,75135,250 35,300 2,114 1,75435,300 35,350 2,117 1,75835,350 35,400 2,121 1,76135,400 35,450 2,124 1,76535,450 35,500 2,128 1,76835,500 35,550 2,131 1,77235,550 35,600 2,135 1,77535,600 35,650 2,138 1,77935,650 35,700 2,142 1,78235,700 35,750 2,145 1,78635,750 35,800 2,149 1,78935,800 35,850 2,152 1,79335,850 35,900 2,156 1,79635,900 35,950 2,159 1,80035,950 36,000 2,163 1,80336,000 36,050 2,166 1,80736,050 36,100 2,170 1,81036,100 36,150 2,173 1,81436,150 36,200 2,177 1,81736,200 36,250 2,180 1,82136,250 36,300 2,184 1,82436,300 36,350 2,187 1,82836,350 36,400 2,191 1,83136,400 36,450 2,194 1,83536,450 36,500 2,198 1,83836,500 36,550 2,201 1,84236,550 36,600 2,205 1,845

36,600 36,650 2,208 1,84936,650 36,700 2,212 1,85236,700 36,750 2,215 1,85636,750 36,800 2,219 1,85936,800 36,850 2,222 1,86336,850 36,900 2,226 1,86636,900 36,950 2,229 1,87036,950 37,000 2,233 1,87337,000 37,050 2,236 1,87737,050 37,100 2,240 1,88037,100 37,150 2,243 1,88437,150 37,200 2,247 1,88737,200 37,250 2,250 1,89137,250 37,300 2,254 1,89437,300 37,350 2,257 1,89837,350 37,400 2,261 1,90137,400 37,450 2,264 1,90537,450 37,500 2,268 1,90837,500 37,550 2,271 1,91237,550 37,600 2,275 1,91537,600 37,650 2,278 1,91937,650 37,700 2,282 1,92237,700 37,750 2,285 1,92637,750 37,800 2,289 1,92937,800 37,850 2,292 1,93337,850 37,900 2,296 1,93637,900 37,950 2,299 1,94037,950 38,000 2,303 1,94338,000 38,050 2,306 1,94738,050 38,100 2,310 1,95038,100 38,150 2,313 1,95438,150 38,200 2,317 1,95738,200 38,250 2,320 1,96138,250 38,300 2,324 1,96438,300 38,350 2,327 1,96838,350 38,400 2,331 1,97138,400 38,450 2,334 1,97538,450 38,500 2,338 1,97838,500 38,550 2,341 1,98238,550 38,600 2,345 1,98538,600 38,650 2,348 1,98938,650 38,700 2,352 1,99238,700 38,750 2,355 1,99638,750 38,800 2,359 1,99938,800 38,850 2,362 2,00338,850 38,900 2,366 2,00638,900 38,950 2,369 2,01038,950 39,000 2,373 2,01339,000 39,050 2,376 2,01739,050 39,100 2,380 2,02039,100 39,150 2,383 2,02439,150 39,200 2,387 2,02739,200 39,250 2,390 2,03139,250 39,300 2,394 2,03439,300 39,350 2,397 2,03839,350 39,400 2,401 2,04139,400 39,450 2,404 2,04539,450 39,500 2,408 2,04839,500 39,550 2,411 2,05239,550 39,600 2,415 2,055

39,600 39,650 2,418 2,05939,650 39,700 2,422 2,06239,700 39,750 2,425 2,06639,750 39,800 2,429 2,06939,800 39,850 2,432 2,07339,850 39,900 2,436 2,07639,900 39,950 2,439 2,08039,950 40,000 2,443 2,08340,000 40,050 2,446 2,08740,050 40,100 2,450 2,09040,100 40,150 2,453 2,09440,150 40,200 2,457 2,09740,200 40,250 2,460 2,10140,250 40,300 2,464 2,10440,300 40,350 2,467 2,10840,350 40,400 2,471 2,11140,400 40,450 2,474 2,11540,450 40,500 2,478 2,11840,500 40,550 2,481 2,12240,550 40,600 2,485 2,12540,600 40,650 2,488 2,12940,650 40,700 2,492 2,13240,700 40,750 2,495 2,13640,750 40,800 2,499 2,13940,800 40,850 2,502 2,14340,850 40,900 2,506 2,14640,900 40,950 2,509 2,15040,950 41,000 2,513 2,15341,000 41,050 2,516 2,15741,050 41,100 2,520 2,16041,100 41,150 2,523 2,16441,150 41,200 2,527 2,16741,200 41,250 2,530 2,17141,250 41,300 2,534 2,17441,300 41,350 2,537 2,17841,350 41,400 2,541 2,18141,400 41,450 2,544 2,18541,450 41,500 2,548 2,18841,500 41,550 2,551 2,19241,550 41,600 2,555 2,19541,600 41,650 2,558 2,19941,650 41,700 2,562 2,20241,700 41,750 2,565 2,20641,750 41,800 2,569 2,20941,800 41,850 2,572 2,21341,850 41,900 2,576 2,21641,900 41,950 2,579 2,22041,950 42,000 2,583 2,22342,000 42,050 2,586 2,22742,050 42,100 2,590 2,23042,100 42,150 2,593 2,23442,150 42,200 2,597 2,23742,200 42,250 2,600 2,24142,250 42,300 2,604 2,24442,300 42,350 2,607 2,24842,350 42,400 2,611 2,25142,400 42,450 2,614 2,25542,450 42,500 2,618 2,25842,500 42,550 2,621 2,26242,550 42,600 2,625 2,265


1METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

F

42,600 42,650 2,628 2,26942,650 42,700 2,632 2,27242,700 42,750 2,635 2,27642,750 42,800 2,639 2,27942,800 42,850 2,642 2,28342,850 42,900 2,646 2,28642,900 42,950 2,649 2,29042,950 43,000 2,653 2,29343,000 43,050 2,656 2,29743,050 43,100 2,660 2,30043,100 43,150 2,663 2,30443,150 43,200 2,667 2,30743,200 43,250 2,670 2,31143,250 43,300 2,674 2,31443,300 43,350 2,677 2,31843,350 43,400 2,681 2,32143,400 43,450 2,684 2,32543,450 43,500 2,688 2,32843,500 43,550 2,691 2,33243,550 43,600 2,695 2,33543,600 43,650 2,698 2,33943,650 43,700 2,702 2,34243,700 43,750 2,705 2,34643,750 43,800 2,709 2,34943,800 43,850 2,712 2,35343,850 43,900 2,716 2,35643,900 43,950 2,719 2,36043,950 44,000 2,723 2,36344,000 44,050 2,726 2,36744,050 44,100 2,730 2,37044,100 44,150 2,733 2,37444,150 44,200 2,737 2,37744,200 44,250 2,740 2,38144,250 44,300 2,744 2,38444,300 44,350 2,747 2,38844,350 44,400 2,751 2,39144,400 44,450 2,754 2,39544,450 44,500 2,758 2,39844,500 44,550 2,761 2,40244,550 44,600 2,765 2,40544,600 44,650 2,768 2,40944,650 44,700 2,772 2,41244,700 44,750 2,775 2,41644,750 44,800 2,779 2,41944,800 44,850 2,782 2,42344,850 44,900 2,786 2,42644,900 44,950 2,789 2,43044,950 45,000 2,793 2,43345,000 45,050 2,796 2,43745,050 45,100 2,800 2,440

45,100 45,150 2,803 2,44445,150 45,200 2,807 2,44745,200 45,250 2,810 2,45145,250 45,300 2,814 2,45445,300 45,350 2,817 2,45845,350 45,400 2,821 2,46145,400 45,450 2,824 2,46545,450 45,500 2,828 2,46845,500 45,550 2,831 2,47245,550 45,600 2,835 2,47545,600 45,650 2,838 2,47945,650 45,700 2,842 2,48245,700 45,750 2,845 2,48645,750 45,800 2,849 2,48945,800 45,850 2,852 2,49345,850 45,900 2,856 2,49645,900 45,950 2,859 2,50045,950 46,000 2,863 2,50346,000 46,050 2,866 2,50746,050 46,100 2,870 2,51046,100 46,150 2,873 2,51446,150 46,200 2,877 2,51746,200 46,250 2,880 2,52146,250 46,300 2,884 2,52446,300 46,350 2,887 2,52846,350 46,400 2,891 2,53146,400 46,450 2,894 2,53546,450 46,500 2,898 2,53846,500 46,550 2,901 2,54246,550 46,600 2,905 2,54546,600 46,650 2,908 2,54946,650 46,700 2,912 2,55246,700 46,750 2,915 2,55646,750 46,800 2,919 2,55946,800 46,850 2,922 2,56346,850 46,900 2,926 2,56646,900 46,950 2,929 2,57046,950 47,000 2,933 2,57347,000 47,050 2,936 2,57747,050 47,100 2,940 2,58047,100 47,150 2,943 2,58447,150 47,200 2,947 2,58747,200 47,250 2,950 2,59147,250 47,300 2,954 2,59447,300 47,350 2,957 2,59847,350 47,400 2,961 2,60147,400 47,450 2,964 2,60547,450 47,500 2,968 2,60847,500 47,550 2,971 2,61247,550 47,600 2,975 2,615

47,600 47,650 2,978 2,61947,650 47,700 2,982 2,62247,700 47,750 2,985 2,62647,750 47,800 2,989 2,62947,800 47,850 2,992 2,63347,850 47,900 2,996 2,63647,900 47,950 2,999 2,64047,950 48,000 3,003 2,64348,000 48,050 3,006 2,64748,050 48,100 3,010 2,65048,100 48,150 3,013 2,65448,150 48,200 3,017 2,65748,200 48,250 3,020 2,66148,250 48,300 3,024 2,66448,300 48,350 3,027 2,66848,350 48,400 3,031 2,67148,400 48,450 3,034 2,67548,450 48,500 3,038 2,67848,500 48,550 3,041 2,68248,550 48,600 3,045 2,68548,600 48,650 3,048 2,68948,650 48,700 3,052 2,69248,700 48,750 3,055 2,69648,750 48,800 3,059 2,69948,800 48,850 3,062 2,70348,850 48,900 3,066 2,70648,900 48,950 3,069 2,71048,950 49,000 3,073 2,71349,000 49,050 3,076 2,71749,050 49,100 3,080 2,72049,100 49,150 3,083 2,72449,150 49,200 3,087 2,72749,200 49,250 3,090 2,73149,250 49,300 3,094 2,73449,300 49,350 3,097 2,73849,350 49,400 3,101 2,74149,400 49,450 3,104 2,74549,450 49,500 3,108 2,74849,500 49,550 3,111 2,75249,550 49,600 3,115 2,75549,600 49,650 3,118 2,75949,650 49,700 3,122 2,76249,700 49,750 3,125 2,76649,750 49,800 3,129 2,76949,800 49,850 3,132 2,77349,850 49,900 3,136 2,77649,900 49,950 3,139 2,78049,950 50,000 3,143 2,783If your Taxable Income is $50,000 ormore, use the tax computation below.

1. Taxable Income2. Less - 50,000 - 50,0003. Subtract: Line 1 minus Line 24. Multiply Line 3 by .075. Tax on $50,000 + 3,145 + 2,7856. Add: Line 4 plus Line 5 = Total Tax

$3,145 + 7% over $50,000Single or Married filing separately

$2,785 + 7% over $50,000Married filing jointly or Head of Household*

Worksheet for Calculating Taxon Taxable Income $50,000 or more

ME

TH

OD O

NE

1997 Oklahoma Income Tax Table Two2METHOD

2METHOD

Instructions...Use this table if your taxableincome is less than $50,000 afteryou deduct Federal Income Tax.

If your taxable income is $50,000or more, use the tax computationon the lower quarter of page “L.”

For an example, please see thebox to the right.

Example...Mr. and Mrs. Smith are filing a joint return.Their Oklahoma Taxable Income afterdeducting Federal Income Tax is $21,760.First, they find the $21,750 - $21,800income line. Next, they find the columnfor married filing jointly and read downthe column. The amount shown wherethe income line and filing statuscolumn meet is $1,049 (see exampleat right) . This is the amount theymust write on the Method 2 taxline on their return.

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

G

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

21,700 21,750 1,440 1,045

21,750 21,800 1,445 1,049

21,800 21,850 1,450 1,054

0 50 0 050 100 0 0100 150 1 1150 200 1 1200 250 1 1250 300 1 1300 350 2 2350 400 2 2400 450 2 2450 500 2 2500 550 3 3550 600 3 3600 650 3 3650 700 3 3700 750 4 4750 800 4 4800 850 4 4850 900 4 4900 950 5 5950 1,000 5 51,000 1,050 5 51,050 1,100 6 51,100 1,150 6 61,150 1,200 7 61,200 1,250 7 61,250 1,300 8 61,300 1,350 8 71,350 1,400 9 71,400 1,450 9 71,450 1,500 10 71,500 1,550 10 81,550 1,600 11 81,600 1,650 11 81,650 1,700 12 81,700 1,750 12 91,750 1,800 13 91,800 1,850 13 91,850 1,900 14 91,900 1,950 14 101,950 2,000 15 102,000 2,050 15 102,050 2,100 16 112,100 2,150 16 112,150 2,200 17 12

2,200 2,250 17 122,250 2,300 18 132,300 2,350 18 132,350 2,400 19 142,400 2,450 19 142,450 2,500 20 152,500 2,550 21 152,550 2,600 22 162,600 2,650 23 162,650 2,700 24 172,700 2,750 25 172,750 2,800 26 182,800 2,850 27 182,850 2,900 28 192,900 2,950 29 192,950 3,000 30 203,000 3,050 31 203,050 3,100 32 213,100 3,150 33 213,150 3,200 34 223,200 3,250 35 223,250 3,300 36 233,300 3,350 37 233,350 3,400 38 243,400 3,450 39 243,450 3,500 40 253,500 3,550 41 253,550 3,600 42 263,600 3,650 43 263,650 3,700 44 273,700 3,750 45 273,750 3,800 46 283,800 3,850 47 283,850 3,900 49 293,900 3,950 50 293,950 4,000 52 304,000 4,050 53 304,050 4,100 55 314,100 4,150 56 314,150 4,200 58 324,200 4,250 59 324,250 4,300 61 334,300 4,350 62 334,350 4,400 64 34

4,400 4,450 65 344,450 4,500 67 354,500 4,550 68 354,550 4,600 70 364,600 4,650 71 364,650 4,700 73 374,700 4,750 74 374,750 4,800 76 384,800 4,850 77 384,850 4,900 79 394,900 4,950 81 394,950 5,000 83 405,000 5,050 85 415,050 5,100 87 425,100 5,150 89 435,150 5,200 91 445,200 5,250 93 455,250 5,300 95 465,300 5,350 97 475,350 5,400 99 485,400 5,450 101 495,450 5,500 103 505,500 5,550 105 515,550 5,600 107 525,600 5,650 109 535,650 5,700 111 545,700 5,750 113 555,750 5,800 115 565,800 5,850 117 575,850 5,900 119 585,900 5,950 121 595,950 6,000 123 606,000 6,050 125 616,050 6,100 127 626,100 6,150 129 636,150 6,200 131 646,200 6,250 134 656,250 6,300 136 666,300 6,350 139 676,350 6,400 141 686,400 6,450 144 696,450 6,500 146 706,500 6,550 149 716,550 6,600 151 72


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

H

6,600 6,650 154 736,650 6,700 156 746,700 6,750 159 756,750 6,800 161 766,800 6,850 164 776,850 6,900 166 786,900 6,950 169 796,950 7,000 171 807,000 7,050 174 817,050 7,100 176 827,100 7,150 179 837,150 7,200 181 847,200 7,250 184 857,250 7,300 186 867,300 7,350 189 877,350 7,400 191 887,400 7,450 194 897,450 7,500 196 907,500 7,550 199 917,550 7,600 202 927,600 7,650 205 947,650 7,700 208 957,700 7,750 211 977,750 7,800 214 987,800 7,850 217 1007,850 7,900 220 1017,900 7,950 223 1037,950 8,000 226 1048,000 8,050 229 1068,050 8,100 232 1078,100 8,150 235 1098,150 8,200 238 1108,200 8,250 241 1128,250 8,300 244 1138,300 8,350 247 1158,350 8,400 250 1168,400 8,450 253 1188,450 8,500 256 1198,500 8,550 259 1218,550 8,600 262 1228,600 8,650 265 1248,650 8,700 268 1258,700 8,750 271 1278,750 8,800 274 1288,800 8,850 277 1308,850 8,900 280 1318,900 8,950 283 1338,950 9,000 286 1359,000 9,050 289 1379,050 9,100 293 1399,100 9,150 296 1419,150 9,200 300 1439,200 9,250 303 1459,250 9,300 307 1479,300 9,350 310 1499,350 9,400 314 1519,400 9,450 317 1539,450 9,500 321 1559,500 9,550 324 1579,550 9,600 328 159

9,600 9,650 331 1619,650 9,700 335 1639,700 9,750 338 1659,750 9,800 342 1679,800 9,850 345 1699,850 9,900 349 1719,900 9,950 352 1739,950 10,000 356 17510,000 10,050 359 17710,050 10,100 363 17910,100 10,150 366 18110,150 10,200 370 18310,200 10,250 373 18510,250 10,300 377 18710,300 10,350 380 18910,350 10,400 384 19110,400 10,450 387 19310,450 10,500 391 19610,500 10,550 395 19810,550 10,600 399 20110,600 10,650 403 20310,650 10,700 407 20610,700 10,750 411 20810,750 10,800 415 21110,800 10,850 419 21310,850 10,900 423 21610,900 10,950 427 21810,950 11,000 431 22111,000 11,050 435 22311,050 11,100 439 22611,100 11,150 443 22811,150 11,200 447 23111,200 11,250 451 23311,250 11,300 455 23611,300 11,350 459 23811,350 11,400 463 24111,400 11,450 467 24311,450 11,500 471 24611,500 11,550 475 24811,550 11,600 479 25111,600 11,650 483 25311,650 11,700 487 25611,700 11,750 491 25811,750 11,800 495 26111,800 11,850 499 26311,850 11,900 503 26611,900 11,950 507 26811,950 12,000 511 27112,000 12,050 515 27412,050 12,100 519 27712,100 12,150 523 28012,150 12,200 527 28312,200 12,250 531 28612,250 12,300 535 28912,300 12,350 539 29212,350 12,400 543 29512,400 12,450 547 29812,450 12,500 551 30112,500 12,550 555 30412,550 12,600 559 307

12,600 12,650 564 31012,650 12,700 568 31312,700 12,750 573 31612,750 12,800 577 31912,800 12,850 582 32212,850 12,900 586 32512,900 12,950 591 32812,950 13,000 595 33113,000 13,050 600 33413,050 13,100 604 33713,100 13,150 609 34013,150 13,200 613 34313,200 13,250 618 34613,250 13,300 622 34913,300 13,350 627 35213,350 13,400 631 35613,400 13,450 636 35913,450 13,500 640 36313,500 13,550 645 36613,550 13,600 649 37013,600 13,650 654 37313,650 13,700 658 37713,700 13,750 663 38013,750 13,800 667 38413,800 13,850 672 38713,850 13,900 676 39113,900 13,950 681 39413,950 14,000 685 39814,000 14,050 690 40114,050 14,100 694 40514,100 14,150 699 40814,150 14,200 703 41214,200 14,250 708 41514,250 14,300 712 41914,300 14,350 717 42214,350 14,400 721 42614,400 14,450 726 42914,450 14,500 730 43314,500 14,550 735 43614,550 14,600 739 44014,600 14,650 744 44314,650 14,700 748 44714,700 14,750 753 45014,750 14,800 757 45414,800 14,850 762 45714,850 14,900 766 46114,900 14,950 771 46414,950 15,000 775 46815,000 15,050 780 47215,050 15,100 784 47615,100 15,150 789 48015,150 15,200 793 48415,200 15,250 798 48815,250 15,300 802 49215,300 15,350 807 49615,350 15,400 811 50015,400 15,450 816 50415,450 15,500 820 50815,500 15,550 825 51215,550 15,600 829 516


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

I

15,600 15,650 834 52015,650 15,700 838 52415,700 15,750 843 52815,750 15,800 847 53215,800 15,850 852 53615,850 15,900 856 54015,900 15,950 861 54415,950 16,000 865 54816,000 16,050 870 55216,050 16,100 875 55616,100 16,150 880 56016,150 16,200 885 56416,200 16,250 890 56816,250 16,300 895 57216,300 16,350 900 57616,350 16,400 905 58016,400 16,450 910 58416,450 16,500 915 58816,500 16,550 920 59216,550 16,600 925 59616,600 16,650 930 60016,650 16,700 935 60416,700 16,750 940 60816,750 16,800 945 61216,800 16,850 950 61616,850 16,900 955 62016,900 16,950 960 62416,950 17,000 965 62817,000 17,050 970 63217,050 17,100 975 63617,100 17,150 980 64017,150 17,200 985 64417,200 17,250 990 64817,250 17,300 995 65217,300 17,350 1,000 65617,350 17,400 1,005 66017,400 17,450 1,010 66417,450 17,500 1,015 66817,500 17,550 1,020 67217,550 17,600 1,025 67617,600 17,650 1,030 68017,650 17,700 1,035 68417,700 17,750 1,040 68817,750 17,800 1,045 69217,800 17,850 1,050 69617,850 17,900 1,055 70017,900 17,950 1,060 70417,950 18,000 1,065 70818,000 18,050 1,070 71218,050 18,100 1,075 71618,100 18,150 1,080 72118,150 18,200 1,085 72518,200 18,250 1,090 73018,250 18,300 1,095 73418,300 18,350 1,100 73918,350 18,400 1,105 74318,400 18,450 1,110 74818,450 18,500 1,115 75218,500 18,550 1,120 75718,550 18,600 1,125 761

18,600 18,650 1,130 76618,650 18,700 1,135 77018,700 18,750 1,140 77518,750 18,800 1,145 77918,800 18,850 1,150 78418,850 18,900 1,155 78818,900 18,950 1,160 79318,950 19,000 1,165 79719,000 19,050 1,170 80219,050 19,100 1,175 80619,100 19,150 1,180 81119,150 19,200 1,185 81519,200 19,250 1,190 82019,250 19,300 1,195 82419,300 19,350 1,200 82919,350 19,400 1,205 83319,400 19,450 1,210 83819,450 19,500 1,215 84219,500 19,550 1,220 84719,550 19,600 1,225 85119,600 19,650 1,230 85619,650 19,700 1,235 86019,700 19,750 1,240 86519,750 19,800 1,245 86919,800 19,850 1,250 87419,850 19,900 1,255 87819,900 19,950 1,260 88319,950 20,000 1,265 88720,000 20,050 1,270 89220,050 20,100 1,275 89620,100 20,150 1,280 90120,150 20,200 1,285 90520,200 20,250 1,290 91020,250 20,300 1,295 91420,300 20,350 1,300 91920,350 20,400 1,305 92320,400 20,450 1,310 92820,450 20,500 1,315 93220,500 20,550 1,320 93720,550 20,600 1,325 94120,600 20,650 1,330 94620,650 20,700 1,335 95020,700 20,750 1,340 95520,750 20,800 1,345 95920,800 20,850 1,350 96420,850 20,900 1,355 96820,900 20,950 1,360 97320,950 21,000 1,365 97721,000 21,050 1,370 98221,050 21,100 1,375 98621,100 21,150 1,380 99121,150 21,200 1,385 99521,200 21,250 1,390 1,00021,250 21,300 1,395 1,00421,300 21,350 1,400 1,00921,350 21,400 1,405 1,01321,400 21,450 1,410 1,01821,450 21,500 1,415 1,02221,500 21,550 1,420 1,02721,550 21,600 1,425 1,031

21,600 21,650 1,430 1,03621,650 21,700 1,435 1,04021,700 21,750 1,440 1,04521,750 21,800 1,445 1,04921,800 21,850 1,450 1,05421,850 21,900 1,455 1,05821,900 21,950 1,460 1,06321,950 22,000 1,465 1,06722,000 22,050 1,470 1,07222,050 22,100 1,475 1,07622,100 22,150 1,480 1,08122,150 22,200 1,485 1,08522,200 22,250 1,490 1,09022,250 22,300 1,495 1,09422,300 22,350 1,500 1,09922,350 22,400 1,505 1,10322,400 22,450 1,510 1,10822,450 22,500 1,515 1,11222,500 22,550 1,520 1,11722,550 22,600 1,525 1,12122,600 22,650 1,530 1,12622,650 22,700 1,535 1,13022,700 22,750 1,540 1,13522,750 22,800 1,545 1,13922,800 22,850 1,550 1,14422,850 22,900 1,555 1,14822,900 22,950 1,560 1,15322,950 23,000 1,565 1,15723,000 23,050 1,570 1,16223,050 23,100 1,575 1,16623,100 23,150 1,580 1,17123,150 23,200 1,585 1,17523,200 23,250 1,590 1,18023,250 23,300 1,595 1,18423,300 23,350 1,600 1,18923,350 23,400 1,605 1,19323,400 23,450 1,610 1,19823,450 23,500 1,615 1,20223,500 23,550 1,620 1,20723,550 23,600 1,625 1,21123,600 23,650 1,630 1,21623,650 23,700 1,635 1,22023,700 23,750 1,640 1,22523,750 23,800 1,645 1,22923,800 23,850 1,650 1,23423,850 23,900 1,655 1,23823,900 23,950 1,660 1,24323,950 24,000 1,665 1,24724,000 24,050 1,670 1,25224,050 24,100 1,675 1,25724,100 24,150 1,680 1,26224,150 24,200 1,685 1,26724,200 24,250 1,690 1,27224,250 24,300 1,695 1,27724,300 24,350 1,700 1,28224,350 24,400 1,705 1,28724,400 24,450 1,710 1,29224,450 24,500 1,715 1,29724,500 24,550 1,720 1,30224,550 24,600 1,725 1,307


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

J

24,600 24,650 1,730 1,31224,650 24,700 1,735 1,31724,700 24,750 1,740 1,32224,750 24,800 1,745 1,32724,800 24,850 1,750 1,33224,850 24,900 1,755 1,33724,900 24,950 1,760 1,34224,950 25,000 1,765 1,34725,000 25,050 1,770 1,35225,050 25,100 1,775 1,35725,100 25,150 1,780 1,36225,150 25,200 1,785 1,36725,200 25,250 1,790 1,37225,250 25,300 1,795 1,37725,300 25,350 1,800 1,38225,350 25,400 1,805 1,38725,400 25,450 1,810 1,39225,450 25,500 1,815 1,39725,500 25,550 1,820 1,40225,550 25,600 1,825 1,40725,600 25,650 1,830 1,41225,650 25,700 1,835 1,41725,700 25,750 1,840 1,42225,750 25,800 1,845 1,42725,800 25,850 1,850 1,43225,850 25,900 1,855 1,43725,900 25,950 1,860 1,44225,950 26,000 1,865 1,44726,000 26,050 1,870 1,45226,050 26,100 1,875 1,45726,100 26,150 1,880 1,46226,150 26,200 1,885 1,46726,200 26,250 1,890 1,47226,250 26,300 1,895 1,47726,300 26,350 1,900 1,48226,350 26,400 1,905 1,48726,400 26,450 1,910 1,49226,450 26,500 1,915 1,49726,500 26,550 1,920 1,50226,550 26,600 1,925 1,50726,600 26,650 1,930 1,51226,650 26,700 1,935 1,51726,700 26,750 1,940 1,52226,750 26,800 1,945 1,52726,800 26,850 1,950 1,53226,850 26,900 1,955 1,53726,900 26,950 1,960 1,54226,950 27,000 1,965 1,54727,000 27,050 1,970 1,55227,050 27,100 1,975 1,55727,100 27,150 1,980 1,56227,150 27,200 1,985 1,56727,200 27,250 1,990 1,57227,250 27,300 1,995 1,57727,300 27,350 2,000 1,58227,350 27,400 2,005 1,58727,400 27,450 2,010 1,59227,450 27,500 2,015 1,59727,500 27,550 2,020 1,60227,550 27,600 2,025 1,607

27,600 27,650 2,030 1,61227,650 27,700 2,035 1,61727,700 27,750 2,040 1,62227,750 27,800 2,045 1,62727,800 27,850 2,050 1,63227,850 27,900 2,055 1,63727,900 27,950 2,060 1,64227,950 28,000 2,065 1,64728,000 28,050 2,070 1,65228,050 28,100 2,075 1,65728,100 28,150 2,080 1,66228,150 28,200 2,085 1,66728,200 28,250 2,090 1,67228,250 28,300 2,095 1,67728,300 28,350 2,100 1,68228,350 28,400 2,105 1,68728,400 28,450 2,110 1,69228,450 28,500 2,115 1,69728,500 28,550 2,120 1,70228,550 28,600 2,125 1,70728,600 28,650 2,130 1,71228,650 28,700 2,135 1,71728,700 28,750 2,140 1,72228,750 28,800 2,145 1,72728,800 28,850 2,150 1,73228,850 28,900 2,155 1,73728,900 28,950 2,160 1,74228,950 29,000 2,165 1,74729,000 29,050 2,170 1,75229,050 29,100 2,175 1,75729,100 29,150 2,180 1,76229,150 29,200 2,185 1,76729,200 29,250 2,190 1,77229,250 29,300 2,195 1,77729,300 29,350 2,200 1,78229,350 29,400 2,205 1,78729,400 29,450 2,210 1,79229,450 29,500 2,215 1,79729,500 29,550 2,220 1,80229,550 29,600 2,225 1,80729,600 29,650 2,230 1,81229,650 29,700 2,235 1,81729,700 29,750 2,240 1,82229,750 29,800 2,245 1,82729,800 29,850 2,250 1,83229,850 29,900 2,255 1,83729,900 29,950 2,260 1,84229,950 30,000 2,265 1,84730,000 30,050 2,270 1,85230,050 30,100 2,275 1,85730,100 30,150 2,280 1,86230,150 30,200 2,285 1,86730,200 30,250 2,290 1,87230,250 30,300 2,295 1,87730,300 30,350 2,300 1,88230,350 30,400 2,305 1,88730,400 30,450 2,310 1,89230,450 30,500 2,315 1,89730,500 30,550 2,320 1,90230,550 30,600 2,325 1,907

30,600 30,650 2,330 1,91230,650 30,700 2,335 1,91730,700 30,750 2,340 1,92230,750 30,800 2,345 1,92730,800 30,850 2,350 1,93230,850 30,900 2,355 1,93730,900 30,950 2,360 1,94230,950 31,000 2,365 1,94731,000 31,050 2,370 1,95231,050 31,100 2,375 1,95731,100 31,150 2,380 1,96231,150 31,200 2,385 1,96731,200 31,250 2,390 1,97231,250 31,300 2,395 1,97731,300 31,350 2,400 1,98231,350 31,400 2,405 1,98731,400 31,450 2,410 1,99231,450 31,500 2,415 1,99731,500 31,550 2,420 2,00231,550 31,600 2,425 2,00731,600 31,650 2,430 2,01231,650 31,700 2,435 2,01731,700 31,750 2,440 2,02231,750 31,800 2,445 2,02731,800 31,850 2,450 2,03231,850 31,900 2,455 2,03731,900 31,950 2,460 2,04231,950 32,000 2,465 2,04732,000 32,050 2,470 2,05232,050 32,100 2,475 2,05732,100 32,150 2,480 2,06232,150 32,200 2,485 2,06732,200 32,250 2,490 2,07232,250 32,300 2,495 2,07732,300 32,350 2,500 2,08232,350 32,400 2,505 2,08732,400 32,450 2,510 2,09232,450 32,500 2,515 2,09732,500 32,550 2,520 2,10232,550 32,600 2,525 2,10732,600 32,650 2,530 2,11232,650 32,700 2,535 2,11732,700 32,750 2,540 2,12232,750 32,800 2,545 2,12732,800 32,850 2,550 2,13232,850 32,900 2,555 2,13732,900 32,950 2,560 2,14232,950 33,000 2,565 2,14733,000 33,050 2,570 2,15233,050 33,100 2,575 2,15733,100 33,150 2,580 2,16233,150 33,200 2,585 2,16733,200 33,250 2,590 2,17233,250 33,300 2,595 2,17733,300 33,350 2,600 2,18233,350 33,400 2,605 2,18733,400 33,450 2,610 2,19233,450 33,500 2,615 2,19733,500 33,550 2,620 2,20233,550 33,600 2,625 2,207


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:


And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

K

33,600 33,650 2,630 2,21233,650 33,700 2,635 2,21733,700 33,750 2,640 2,22233,750 33,800 2,645 2,22733,800 33,850 2,650 2,23233,850 33,900 2,655 2,23733,900 33,950 2,660 2,24233,950 34,000 2,665 2,24734,000 34,050 2,670 2,25234,050 34,100 2,675 2,25734,100 34,150 2,680 2,26234,150 34,200 2,685 2,26734,200 34,250 2,690 2,27234,250 34,300 2,695 2,27734,300 34,350 2,700 2,28234,350 34,400 2,705 2,28734,400 34,450 2,710 2,29234,450 34,500 2,715 2,29734,500 34,550 2,720 2,30234,550 34,600 2,725 2,30734,600 34,650 2,730 2,31234,650 34,700 2,735 2,31734,700 34,750 2,740 2,32234,750 34,800 2,745 2,32734,800 34,850 2,750 2,33234,850 34,900 2,755 2,33734,900 34,950 2,760 2,34234,950 35,000 2,765 2,34735,000 35,050 2,770 2,35235,050 35,100 2,775 2,35735,100 35,150 2,780 2,36235,150 35,200 2,785 2,36735,200 35,250 2,790 2,37235,250 35,300 2,795 2,37735,300 35,350 2,800 2,38235,350 35,400 2,805 2,38735,400 35,450 2,810 2,39235,450 35,500 2,815 2,39735,500 35,550 2,820 2,40235,550 35,600 2,825 2,40735,600 35,650 2,830 2,41235,650 35,700 2,835 2,41735,700 35,750 2,840 2,42235,750 35,800 2,845 2,42735,800 35,850 2,850 2,43235,850 35,900 2,855 2,43735,900 35,950 2,860 2,44235,950 36,000 2,865 2,44736,000 36,050 2,870 2,45236,050 36,100 2,875 2,45736,100 36,150 2,880 2,46236,150 36,200 2,885 2,46736,200 36,250 2,890 2,47236,250 36,300 2,895 2,47736,300 36,350 2,900 2,48236,350 36,400 2,905 2,48736,400 36,450 2,910 2,49236,450 36,500 2,915 2,49736,500 36,550 2,920 2,50236,550 36,600 2,925 2,507

36,600 36,650 2,930 2,51236,650 36,700 2,935 2,51736,700 36,750 2,940 2,52236,750 36,800 2,945 2,52736,800 36,850 2,950 2,53236,850 36,900 2,955 2,53736,900 36,950 2,960 2,54236,950 37,000 2,965 2,54737,000 37,050 2,970 2,55237,050 37,100 2,975 2,55737,100 37,150 2,980 2,56237,150 37,200 2,985 2,56737,200 37,250 2,990 2,57237,250 37,300 2,995 2,57737,300 37,350 3,000 2,58237,350 37,400 3,005 2,58737,400 37,450 3,010 2,59237,450 37,500 3,015 2,59737,500 37,550 3,020 2,60237,550 37,600 3,025 2,60737,600 37,650 3,030 2,61237,650 37,700 3,035 2,61737,700 37,750 3,040 2,62237,750 37,800 3,045 2,62737,800 37,850 3,050 2,63237,850 37,900 3,055 2,63737,900 37,950 3,060 2,64237,950 38,000 3,065 2,64738,000 38,050 3,070 2,65238,050 38,100 3,075 2,65738,100 38,150 3,080 2,66238,150 38,200 3,085 2,66738,200 38,250 3,090 2,67238,250 38,300 3,095 2,67738,300 38,350 3,100 2,68238,350 38,400 3,105 2,68738,400 38,450 3,110 2,69238,450 38,500 3,115 2,69738,500 38,550 3,120 2,70238,550 38,600 3,125 2,70738,600 38,650 3,130 2,71238,650 38,700 3,135 2,71738,700 38,750 3,140 2,72238,750 38,800 3,145 2,72738,800 38,850 3,150 2,73238,850 38,900 3,155 2,73738,900 38,950 3,160 2,74238,950 39,000 3,165 2,74739,000 39,050 3,170 2,75239,050 39,100 3,175 2,75739,100 39,150 3,180 2,76239,150 39,200 3,185 2,76739,200 39,250 3,190 2,77239,250 39,300 3,195 2,77739,300 39,350 3,200 2,78239,350 39,400 3,205 2,78739,400 39,450 3,210 2,79239,450 39,500 3,215 2,79739,500 39,550 3,220 2,80239,550 39,600 3,225 2,807

39,600 39,650 3,230 2,81239,650 39,700 3,235 2,81739,700 39,750 3,240 2,82239,750 39,800 3,245 2,82739,800 39,850 3,250 2,83239,850 39,900 3,255 2,83739,900 39,950 3,260 2,84239,950 40,000 3,265 2,84740,000 40,050 3,270 2,85240,050 40,100 3,275 2,85740,100 40,150 3,280 2,86240,150 40,200 3,285 2,86740,200 40,250 3,290 2,87240,250 40,300 3,295 2,87740,300 40,350 3,300 2,88240,350 40,400 3,305 2,88740,400 40,450 3,310 2,89240,450 40,500 3,315 2,89740,500 40,550 3,320 2,90240,550 40,600 3,325 2,90740,600 40,650 3,330 2,91240,650 40,700 3,335 2,91740,700 40,750 3,340 2,92240,750 40,800 3,345 2,92740,800 40,850 3,350 2,93240,850 40,900 3,355 2,93740,900 40,950 3,360 2,94240,950 41,000 3,365 2,94741,000 41,050 3,370 2,95241,050 41,100 3,375 2,95741,100 41,150 3,380 2,96241,150 41,200 3,385 2,96741,200 41,250 3,390 2,97241,250 41,300 3,395 2,97741,300 41,350 3,400 2,98241,350 41,400 3,405 2,98741,400 41,450 3,410 2,99241,450 41,500 3,415 2,99741,500 41,550 3,420 3,00241,550 41,600 3,425 3,00741,600 41,650 3,430 3,01241,650 41,700 3,435 3,01741,700 41,750 3,440 3,02241,750 41,800 3,445 3,02741,800 41,850 3,450 3,03241,850 41,900 3,455 3,03741,900 41,950 3,460 3,04241,950 42,000 3,465 3,04742,000 42,050 3,470 3,05242,050 42,100 3,475 3,05742,100 42,150 3,480 3,06242,150 42,200 3,485 3,06742,200 42,250 3,490 3,07242,250 42,300 3,495 3,07742,300 42,350 3,500 3,08242,350 42,400 3,505 3,08742,400 42,450 3,510 3,09242,450 42,500 3,515 3,09742,500 42,550 3,520 3,10242,550 42,600 3,525 3,107


2METHOD

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

And you are:

Atleast

Butlessthan

Single ormarried

filingseparately

Married*filing

jointly orhead of

household


Your tax is:

If your Taxable Income is $50,000 ormore, use the tax computation below.

1. Taxable Income2. Less - 50,000 - 50,0003. Subtract: Line 1 minus Line 24. Multiply Line 3 by .105. Tax on $50,000 + 4,268 + 3,8506. Add: Line 4 plus Line 5 = Total Tax

$4,268 + 10% over $50,000Single or Married filing separately

$3,850 + 10% over $50,000Married filing jointly or Head of Household*

* This column must also be used by a Qualified Widow(er).L

Worksheet for Calculating Taxon Taxable Income $50,000 or more

ME

TH

OD T

WO

42,600 42,650 3,530 3,11242,650 42,700 3,535 3,11742,700 42,750 3,540 3,12242,750 42,800 3,545 3,12742,800 42,850 3,550 3,13242,850 42,900 3,555 3,13742,900 42,950 3,560 3,14242,950 43,000 3,565 3,14743,000 43,050 3,570 3,15243,050 43,100 3,575 3,15743,100 43,150 3,580 3,16243,150 43,200 3,585 3,16743,200 43,250 3,590 3,17243,250 43,300 3,595 3,17743,300 43,350 3,600 3,18243,350 43,400 3,605 3,18743,400 43,450 3,610 3,19243,450 43,500 3,615 3,19743,500 43,550 3,620 3,20243,550 43,600 3,625 3,20743,600 43,650 3,630 3,21243,650 43,700 3,635 3,21743,700 43,750 3,640 3,22243,750 43,800 3,645 3,22743,800 43,850 3,650 3,23243,850 43,900 3,655 3,23743,900 43,950 3,660 3,24243,950 44,000 3,665 3,24744,000 44,050 3,670 3,25244,050 44,100 3,675 3,25744,100 44,150 3,680 3,26244,150 44,200 3,685 3,26744,200 44,250 3,690 3,27244,250 44,300 3,695 3,27744,300 44,350 3,700 3,28244,350 44,400 3,705 3,28744,400 44,450 3,710 3,29244,450 44,500 3,715 3,29744,500 44,550 3,720 3,30244,550 44,600 3,725 3,30744,600 44,650 3,730 3,31244,650 44,700 3,735 3,31744,700 44,750 3,740 3,32244,750 44,800 3,745 3,32744,800 44,850 3,750 3,33244,850 44,900 3,755 3,33744,900 44,950 3,760 3,34244,950 45,000 3,765 3,34745,000 45,050 3,770 3,35245,050 45,100 3,775 3,357

45,100 45,150 3,780 3,36245,150 45,200 3,785 3,36745,200 45,250 3,790 3,37245,250 45,300 3,795 3,37745,300 45,350 3,800 3,38245,350 45,400 3,805 3,38745,400 45,450 3,810 3,39245,450 45,500 3,815 3,39745,500 45,550 3,820 3,40245,550 45,600 3,825 3,40745,600 45,650 3,830 3,41245,650 45,700 3,835 3,41745,700 45,750 3,840 3,42245,750 45,800 3,845 3,42745,800 45,850 3,850 3,43245,850 45,900 3,855 3,43745,900 45,950 3,860 3,44245,950 46,000 3,865 3,44746,000 46,050 3,870 3,45246,050 46,100 3,875 3,45746,100 46,150 3,880 3,46246,150 46,200 3,885 3,46746,200 46,250 3,890 3,47246,250 46,300 3,895 3,47746,300 46,350 3,900 3,48246,350 46,400 3,905 3,48746,400 46,450 3,910 3,49246,450 46,500 3,915 3,49746,500 46,550 3,920 3,50246,550 46,600 3,925 3,50746,600 46,650 3,930 3,51246,650 46,700 3,935 3,51746,700 46,750 3,940 3,52246,750 46,800 3,945 3,52746,800 46,850 3,950 3,53246,850 46,900 3,955 3,53746,900 46,950 3,960 3,54246,950 47,000 3,965 3,54747,000 47,050 3,970 3,55247,050 47,100 3,975 3,55747,100 47,150 3,980 3,56247,150 47,200 3,985 3,56747,200 47,250 3,990 3,57247,250 47,300 3,995 3,57747,300 47,350 4,000 3,58247,350 47,400 4,005 3,58747,400 47,450 4,010 3,59247,450 47,500 4,015 3,59747,500 47,550 4,020 3,60247,550 47,600 4,025 3,607

47,600 47,650 4,030 3,61247,650 47,700 4,035 3,61747,700 47,750 4,040 3,62247,750 47,800 4,045 3,62747,800 47,850 4,050 3,63247,850 47,900 4,055 3,63747,900 47,950 4,060 3,64247,950 48,000 4,065 3,64748,000 48,050 4,070 3,65248,050 48,100 4,075 3,65748,100 48,150 4,080 3,66248,150 48,200 4,085 3,66748,200 48,250 4,090 3,67248,250 48,300 4,095 3,67748,300 48,350 4,100 3,68248,350 48,400 4,105 3,68748,400 48,450 4,110 3,69248,450 48,500 4,115 3,69748,500 48,550 4,120 3,70248,550 48,600 4,125 3,70748,600 48,650 4,130 3,71248,650 48,700 4,135 3,71748,700 48,750 4,140 3,72248,750 48,800 4,145 3,72748,800 48,850 4,150 3,73248,850 48,900 4,155 3,73748,900 48,950 4,160 3,74248,950 49,000 4,165 3,74749,000 49,050 4,170 3,75249,050 49,100 4,175 3,75749,100 49,150 4,180 3,76249,150 49,200 4,185 3,76749,200 49,250 4,190 3,77249,250 49,300 4,195 3,77749,300 49,350 4,200 3,78249,350 49,400 4,205 3,78749,400 49,450 4,210 3,79249,450 49,500 4,215 3,79749,500 49,550 4,220 3,80249,550 49,600 4,225 3,80749,600 49,650 4,230 3,81249,650 49,700 4,235 3,81749,700 49,750 4,240 3,82249,750 49,800 4,245 3,82749,800 49,850 4,250 3,83249,850 49,900 4,255 3,83749,900 49,950 4,260 3,84249,950 50,000 4,265 3,847

Federal Adjusted Gross Income (from Federal Form 1040, Federal Form 1040A or Federal Form 1040EZ).

Subtractions from federal adjusted gross income (lines 2-6)

Interest on U.S. Government obligations (enclose Federal Schedule B and details)

Oklahoma government retirement or federal retirement (see instructions)

Other subtractions: enter number in the box for type of deduction (see instructions)

Total: Add lines 2, 3, 4, 5 and 6

Line 1 minus line 7

Out of state income, except wages (describe and enclose Federal schedule)

Line 8 minus line 9

Additions to federal adjusted gross income (lines 11-13)

State and municipal bond interest (not specifically exempted) (describe and enclose schedule)

Out of state losses (describe):

Oklahoma Adjusted Gross Income (add lines 10, 11, 12 and 13)(If the amount on this line is smaller than line 1 enclose a copy of your federal income tax return)

Deductions: Enter total itemized deductions you claimed on Federal Schedule A

If you did not itemize on your federal return, enter the Oklahoma standard deduction.The Oklahoma Standard Deduction can be determined by following the instructions for line 15, page 7 of your 1997 Oklahoma Resident Individual Income Tax Forms and Instructions booklet.

Other additions (describe):

Exemptions: total number claimed above: _______________________ x $1,000

Total: Add line 15 and 16

Percentage allowable: divide line 14 by line 8 (limited to 100%). If line 14 is equal to or larger than line 8, enter 100%Multiply line 17 by the percentage on line 18.

1997 Federal Income Tax (not the amount of tax withheld) • (please see instructions)

Multiply line 20 by the percentage on line 21.

Federal child care credit. (see instructions and enclose copy of 2441 and page 2 of 1040 or schedule 2 and 1040A)

Multiply line 23 by 20%

Oklahoma child care credit (multiply line 24 by line 25)

00000000

00

0000

0000

000000

00

000000

00

00

00

0000

00

%

%

%

1

2

3

4

5

1

2

3

4

5

6

7

8

9

10

11

12

13

15

16

17

1819

20

21

22

23

24

25

26

-OR-

START HERE Please round to the nearest dollar

Deductions and Exemptions

Federal Income Tax Deduction

Credit for Child Care

2

3

4

5

1

PART II

PART III

PART IV

15

16....................................................................................................................................... 17

18

19

20

21

22

23

24

25

11

13

67

14

Social Security (see instructions)

Other retirement income (see instructions for worksheet)

Percentage allowable: divide line 14 by line 1 (limited to 100%). If line 14 is equal to or larger than line 1, enter 100%


26

12

10

9

8

14

➞➞

➞

➞

➞

➞

➞

Single

Married filing joint return (even if only one had income)

Married filing separate • If spouse is also filing, give social security number,

and name here

Head of household with qualifying person

Qualifying widow(er) with dependent child (Year spouse died 19 ____)

Your Social Security Number

Spouse's Social Security Number

65 OR OVER (See Instructions)

This form is for use by residents only. If you are a part-year or non-resident, please use Form 511NR. For further information, please

see page 3 of instructions.

Yourself Spouse

00

01-01-1997-12-31-1997 - -1997 - -199For the year or other taxable year beginning ending

1997INDIVIDUALFORM 511

State of OklahomaIncome Tax Return

For Office Use Only

This form must be filed on or before the 15th day of the fourth month after the close of the taxable year.

Please Note:If you may be claimed as a dependent on another return, enter "0" exemptions for yourself.

Yourself

Spouse

Number of dependent children

Number of other dependents

Regular Special Blind

=

Total totals Add the from these 4 boxes

write the total here and on line 16 below.

➥

=

=

=

=

EXEMPTIONS

Print first name and initial (If joint return, give first name and initial of both) Last name

Present home address (Number and street, including apartment number, or rural route)

City, State and Zip

Filing

Status

•

Same

as

Federal

PleaseUse

Label•

Printor

Type

- To Arrive at Oklahoma Adjusted Gross Income -

..............................................................................................................................................................................................................................................................

.......................................................................................

.........................................................................................................

......................

...................................................................................................................................................................................................

........................................................................................................................................................................

.......................................................................................................................................

........................

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...........................................................................................................

..........................................................

.....................................................................................................

..................................................................................................................................................

............................................................................................

PART I

+

+

+

+

Agricultural commodity processing facility exclusion (see instructions)

Depreciation adjustment for swine or poultry producers (see instructions)


Please remit to the: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800

If the Tax Commission may discuss this return with your tax preparer please check here.

00

ROUND TO

NEAREST

DOLLAR

000000

000000

Oklahoma Adjusted Gross Income (from part I, line 14)

Partial military pay exclusion, (not retirement, see instructions)Qualifying disability deduction (see instructions)

Political contributions (limited to $100 Single, $200 Joint)

Interest qualifying for exclusion (limited to $100 Single, $200 Joint)

Qualified medical savings account (see instructions)

Qualified adoption expense (see instructions)

Adjustments Necessary to Arrive at Oklahoma Taxable Income27

28

29

30

31

32

27

28

29

30

31

32

1997 PAGE 2PART V

00

00

0000

00

00

00

00

000000

00

00

0000

0000

0000

00

00

0000

0000

0000

000000

0000

Total (add lines 28, 29, 30, 31, 32, 33, 34 and 35)

Oklahoma income after adjustments (subtract line 36 from line 27)

Deductions and exemptions (from part II, line 19)

Oklahoma Taxable Income _______________ (subtract line 38 from line 37)

Tax from Tax Table 1

Federal income tax deduction (from part III, line 22)

Oklahoma Taxable Income _______________ (subtract line 41 from line 39)Tax from Tax Table 2

Oklahoma Income Tax enter the lesser of line 40 ❏ or line 43 ❏ Credit for child care (from part IV, line 26)

Credit for tax paid another state (enclose Oklahoma schedule E)

Oklahoma investment/new jobs credit (enclose form 506)

Oklahoma agricultural producer credit (enclose form 520)

Other credits (enclose 511CR and appropriate forms)

Total (add lines 45, 46, 47, 48 and 49)

Balance (subtract line 50 from line 44, but not less than zero)

Oklahoma Income tax withheld (enclose all W-2's and 1099 withholding statements.)

1997 Oklahoma estimated tax payments

Check box if qualified farmer (see instructions)

1997 payments with extension

Total (add lines 53a and 53b)

Health insurance credit (enclose form 534) (employers only)

Low income property tax credit (enclose form 538-H)

Sales tax relief credit (enclose form 538-S, see instructions.)

Total (add lines 52, 53c, 54, 55 and 56)

If line 57 is larger than line 51, enter amount overpaid

Amount of line 58 to be credited on 1998 estimated Tax

Deductions from Refund: If you wish to donate from your tax refund, check and enter amount.Oklahoma Wildlife Diversity Program. ❏ $2, ❏ $5, or ❏ $

Low Income Health Care Fund. ❏ $2, ❏ $5, or ❏ $

Veterans Affairs Capital Improvement Program. ❏ $2, ❏ $5, or ❏ $

Oklahoma Breast Cancer Program. ❏ $2, ❏ $5, or ❏ $


Amount to be refunded to you (subtract line 58 from line 64)

If line 51 is larger than line 57 enter tax due

Underpayment of estimated tax, penalty 5% __________ Interest __________ (enclose OW-8-P)For delinquent payment, add penalty of 5% __________ plus interest at 1 1/4% per month __________

Total tax, penalty and interest (add lines 66, 67 and 68)

Tax Computation • Credits • Refund or Amount Due

Balance Due

Tax DueRefund

a.

b.

c.

Overpaid

33

34

35

36

37

38

39

40

41

42

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

64

65

33

34

35

36

0037

40

41

42

43

44

45

46

47

48

50

51

52

53a

54

55

56

57

58

59

60

61

62

63

64

65

PART VI43

6667

68

00

0000

For Method I

For Method II

66

67

68

69

49

53c

53b

00

38

39 00

➞

➞

➞

69

00

❏

➞

➞

Under penalty of perjury I declare that the information contained in this document and any attachments are true and correct to the best of my knowledge and belief.

Taxpayer's signature Spouse's signature Paid Preparer's signature

Paid Preparer's address and phone number

Date Date Preparer's I.D. Number

Spouse's occupationTaxpayer's occupation

63

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...................................

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...................................................................

Federal Adjusted Gross Income (from Federal Form 1040, Federal Form 1040A or Federal Form 1040EZ).

Subtractions from federal adjusted gross income (lines 2-6)

Interest on U.S. Government obligations (enclose Federal Schedule B and details)

Oklahoma government retirement or federal retirement (see instructions)

Other subtractions: enter number in the box for type of deduction (see instructions)

Total: Add lines 2, 3, 4, 5 and 6

Line 1 minus line 7

Out of state income, except wages (describe and enclose Federal schedule)

Line 8 minus line 9

Additions to federal adjusted gross income (lines 11-13)

State and municipal bond interest (not specifically exempted) (describe and enclose schedule)

Out of state losses (describe):

Oklahoma Adjusted Gross Income (add lines 10, 11, 12 and 13)(If the amount on this line is smaller than line 1 enclose a copy of your federal income tax return)

Deductions: Enter total itemized deductions you claimed on Federal Schedule A

If you did not itemize on your federal return, enter the Oklahoma standard deduction.The Oklahoma Standard Deduction can be determined by following the instructions for line 15, page 7 of your 1997 Oklahoma Resident Individual Income Tax Forms and Instructions booklet.

Other additions (describe):

Exemptions: total number claimed above: _______________________ x $1,000

Total: Add line 15 and 16

Percentage allowable: divide line 14 by line 8 (limited to 100%). If line 14 is equal to or larger than line 8, enter 100%Multiply line 17 by the percentage on line 18.

1997 Federal Income Tax (not the amount of tax withheld) • (please see instructions)

Multiply line 20 by the percentage on line 21.

Federal child care credit. (see instructions and enclose copy of 2441 and page 2 of 1040 or schedule 2 and 1040A)

Multiply line 23 by 20%

Oklahoma child care credit (multiply line 24 by line 25)

00000000

00

0000

0000

000000

00

000000

00

00

00

0000

00

%

%

%

1

2

3

4

5

1

2

3

4

5

6

7

8

9

10

11

12

13

15

16

17

1819

20

21

22

23

24

25

26

-OR-

START HERE Please round to the nearest dollar

Deductions and Exemptions

Federal Income Tax Deduction

Credit for Child Care

2

3

4

5

1

PART II

PART III

PART IV

15

16....................................................................................................................................... 17

18

19

20

21

22

23

24

25

11

13

67

14

Social Security (see instructions)

Other retirement income (see instructions for worksheet)



26

12

10

9

8

14

➞➞

➞

➞

➞

➞

➞

Single

Married filing joint return (even if only one had income)

Married filing separate • If spouse is also filing, give social security number,

and name here

Head of household with qualifying person

Qualifying widow(er) with dependent child (Year spouse died 19 ____)

Your Social Security Number

Spouse's Social Security Number

65 OR OVER (See Instructions)

This form is for use by residents only. If you are a part-year or non-resident, please use Form 511NR. For further information, please

see page 3 of instructions.

Yourself Spouse

00

01-01-1997-12-31-1997 - -1997 - -199For the year or other taxable year beginning ending

1997INDIVIDUALFORM 511


For Office Use Only

This form must be filed on or before the 15th day of the fourth month after the close of the taxable year.


Yourself

Spouse




=

Total totals Add the from these 4 boxes

write the total here and on line 16 below.

➥

=

=

=

=

EXEMPTIONS



City, State and Zip

Filing

Status

•

Same

as

Federal

PleaseUse

Label•

Printor

Type

- To Arrive at Oklahoma Adjusted Gross Income -

..............................................................................................................................................................................................................................................................

.......................................................................................

.........................................................................................................

......................

...................................................................................................................................................................................................

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........................

.......................................................................................................

...........................................................................................................

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.....................................................................................................

..................................................................................................................................................

............................................................................................

PART I

+

+

+

+

Agricultural commodity processing facility exclusion (see instructions)

Depreciation adjustment for swine or poultry producers (see instructions)


Please remit to the: Oklahoma Tax Commission P.O. Box 26800 Oklahoma City, OK 73126-0800

If the Tax Commission may discuss this return with your tax preparer please check here.

00

ROUND TO

NEAREST

DOLLAR

000000

000000

Oklahoma Adjusted Gross Income (from part I, line 14)

Partial military pay exclusion, (not retirement, see instructions)Qualifying disability deduction (see instructions)

Political contributions (limited to $100 Single, $200 Joint)

Interest qualifying for exclusion (limited to $100 Single, $200 Joint)

Qualified medical savings account (see instructions)

Qualified adoption expense (see instructions)

Adjustments Necessary to Arrive at Oklahoma Taxable Income27

28

29

30

31

32

27

28

29

30

31

32

1997 PAGE 2PART V

00

00

0000

00

00

00

00

000000

00

00

0000

0000

0000

00

00

0000

0000

0000

000000

0000

Total (add lines 28, 29, 30, 31, 32, 33, 34 and 35)

Oklahoma income after adjustments (subtract line 36 from line 27)

Deductions and exemptions (from part II, line 19)

Oklahoma Taxable Income _______________ (subtract line 38 from line 37)


Federal income tax deduction (from part III, line 22)

Oklahoma Taxable Income _______________ (subtract line 41 from line 39)Tax from Tax Table 2

Oklahoma Income Tax enter the lesser of line 40 ❏ or line 43 ❏ Credit for child care (from part IV, line 26)

Credit for tax paid another state (enclose Oklahoma schedule E)

Oklahoma investment/new jobs credit (enclose form 506)

Oklahoma agricultural producer credit (enclose form 520)

Other credits (enclose 511CR and appropriate forms)


Balance (subtract line 50 from line 44, but not less than zero)

Oklahoma Income tax withheld (enclose all W-2's and 1099 withholding statements.)

1997 Oklahoma estimated tax payments

Check box if qualified farmer (see instructions)

1997 payments with extension

Total (add lines 53a and 53b)

Health insurance credit (enclose form 534) (employers only)

Low income property tax credit (enclose form 538-H)

Sales tax relief credit (enclose form 538-S, see instructions.)

Total (add lines 52, 53c, 54, 55 and 56)

If line 57 is larger than line 51, enter amount overpaid

Amount of line 58 to be credited on 1998 estimated Tax

Deductions from Refund: If you wish to donate from your tax refund, check and enter amount.Oklahoma Wildlife Diversity Program. ❏ $2, ❏ $5, or ❏ $

Low Income Health Care Fund. ❏ $2, ❏ $5, or ❏ $

Veterans Affairs Capital Improvement Program. ❏ $2, ❏ $5, or ❏ $

Oklahoma Breast Cancer Program. ❏ $2, ❏ $5, or ❏ $


Amount to be refunded to you (subtract line 58 from line 64)

If line 51 is larger than line 57 enter tax due

Underpayment of estimated tax, penalty 5% __________ Interest __________ (enclose OW-8-P)For delinquent payment, add penalty of 5% __________ plus interest at 1 1/4% per month __________

Total tax, penalty and interest (add lines 66, 67 and 68)

Tax Computation • Credits • Refund or Amount Due

Balance Due

Tax DueRefund

a.

b.

c.

Overpaid

33

34

35

36

37

38

39

40

41

42

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

64

65

33

34

35

36

0037

40

41

42

43

44

45

46

47

48

50

51

52

53a

54

55

56

57

58

59

60

61

62

63

64

65

PART VI43

6667

68

00

0000

For Method I

For Method II

66

67

68

69

49

53c

53b

00

38

39 00

➞

➞

➞

69

00

❏

➞

➞






63

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...................................................................





If married filing

jointly/separately

enter spouse's SSN here

Yourself

Spouse



Head ofHousehold

MarriedFiling Jointly

MarriedFiling Separately

QualifyingWidow(er)

1997INDIVIDUAL

FORM 511EZ

Yourself Spouse Spouse

Adjusted gross income from your Federal tax return. This is also your Okla. Adjusted Gross Income . . .

Interest qualifying for exclusion (limited to $100 single, $200 joint) . . . . . . . . . . .

Partial military pay exclusion (limited to $1,500) (do not include retirement) .

Federal itemized or Oklahoma standard deduction (see instructions) . . .

Exemptions: Total number claimed above ______ x $1,000 . . . . . . . . .

Total: Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Oklahoma Taxable Income - For Method I (Subtract line 6 from line 1 and enter amount here) . . . . . .


Federal Income Tax (amount paid, not the amount withheld) (see instructions) . . . . . . . . . . . . . . . . . . . .

Oklahoma Taxable Income - For Method II (Subtract line 9 from line 7 and enter amount here) . . . . . .


Oklahoma Income Tax - Enter Lesser of line 8 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social Security Numbers(Must be same as Federal)


This form must be filed on or before April 15, 1998

For Office Use Only

Oklahoma Child Care Credit (20% of federal credit allowed • enclose a copy of your Federal return) . . .

Balance (Subtract line 13 from line 12. If zero or less, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Oklahoma Income Tax Withheld (enclose all W-2s and any 1099's having withholding) . . . . . . . . . . . . . .

Low Income Sales Tax Refund/Credit (enclose Form 538-S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total: Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If line 17 is larger than line 14, amount you have overpaid. (subtract line 14 from line 17) . . . . . . . . . . .

Total Deductions from refund amount (add lines 19A-D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If line 14 is larger than line 17, enter tax due (subtract line 17 from line 14) . . . . . . . . . . . . . . Tax Due

Routing Number Account Number

Amount to be refunded to you (subtract line 19 from line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund




0 0

0 0

• CentsDollars

Please mark your filing status:

Yourself

➡

➡Single


1

2

3

4

5

19

20

21

For Office Use Only

Please check here if the Oklahoma Tax Commission may discuss this return with your tax preparer.

New Direct Deposit Option: (Please see instructions)

Yes! Please deposit my refund in my checking account savings account

➡ ➡

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

6

7

9

10

12

13

14

15

16

17

8

11

0 0

0 0

18

Okla. Wildlife Diversity Program[ ]$2 [ ]$5 or [ ]$ ________

Low Income Health Care Fund[ ]$2 [ ]$5 or [ ]$ ________

Veterans Affairs Capital Improvement Program[ ]$2 [ ]$5 or [ ]$ _______

Okla. Breast Cancer Program[ ]$2 [ ]$5 or [ ]$ _______

19a 0 0

0 019b

0 0

0 0

19c

19d


Complete this area if you wish to donate from your refund:

This form is for the tax year January 1 through December 31, 1997

=

Total

1

2

3

4

5

6

7

10

9

12

13

14

15

16

17

18

19

20

21

Please mark here if 65 years of age of over: (See instructions)

Exemptions: totals Add the from these 4 boxes

write the total here and on line 5

➥

=

=

=

=

+

+

+

+

City, State and Zip

How to Use theNew Direct Deposit

Option

JOE SMITHSUSIE SMITH123 Main StreetAnyplace, OK 00000

1234

ANYPLACE BANKAnyplace, OK 00000

For

PAY TO THEORDER OF $

15-0000/0000

19

DOLLARS

:120120012 : 2020268620 1234

RoutingNumber

AccountNumber

sample

sample

Note: The routing and account numbers may appear in different places on your check.

Why Use Direct Deposit?• You get your refund faster.• Payment is more secure as there is no check to get lost.• Convenience. No trip to the bank to deposit your check.• Saves tax dollars. A refund by direct deposit costs less than a check.

Filling Out the Direct Deposit Box...Please complete the direct deposit box on the front of the form if you want us to directly depositthe amount shown on line 20 into your account at a bank or other financial institution instead ofsending you a check.

First, check the appropriate box as to whether the check will be going into a checking accountor savings account.

Next, fill out the routing number. The routing number must be nine digits. If the first two digitsare not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check will beissued instead. Using the sample check shown below, the routing number is 120120012.

Lastly, enter your account number. The account number can be up to 17 characters (bothnumbers and letters). Include hyphens but omit spaces and special symbols. Enter the numberfrom left to right and leave any unused boxes blank. On the sample check shown below, theaccount number is 2020268620.

Please Note: The Oklahoma Tax Commission is not responsible if a financial institution refusesa direct deposit. If a direct deposit is refused, a check will be issued.





If married filing

jointly/separately

enter spouse's SSN here

Yourself

Spouse



Head ofHousehold

MarriedFiling Jointly

MarriedFiling Separately

QualifyingWidow(er)

1997INDIVIDUAL

FORM 511EZ

Yourself Spouse Spouse

Adjusted gross income from your Federal tax return. This is also your Okla. Adjusted Gross Income . . .

Interest qualifying for exclusion (limited to $100 single, $200 joint) . . . . . . . . . . .

Partial military pay exclusion (limited to $1,500) (do not include retirement) .

Federal itemized or Oklahoma standard deduction (see instructions) . . .

Exemptions: Total number claimed above ______ x $1,000 . . . . . . . . .

Total: Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Oklahoma Taxable Income - For Method I (Subtract line 6 from line 1 and enter amount here) . . . . . .


Federal Income Tax (amount paid, not the amount withheld) (see instructions) . . . . . . . . . . . . . . . . . . . .

Oklahoma Taxable Income - For Method II (Subtract line 9 from line 7 and enter amount here) . . . . . .


Oklahoma Income Tax - Enter Lesser of line 8 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social Security Numbers(Must be same as Federal)


This form must be filed on or before April 15, 1998

For Office Use Only

Oklahoma Child Care Credit (20% of federal credit allowed • enclose a copy of your Federal return) . . .

Balance (Subtract line 13 from line 12. If zero or less, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Oklahoma Income Tax Withheld (enclose all W-2s and any 1099's having withholding) . . . . . . . . . . . . . .

Low Income Sales Tax Refund/Credit (enclose Form 538-S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total: Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If line 17 is larger than line 14, amount you have overpaid. (subtract line 14 from line 17) . . . . . . . . . . .

Total Deductions from refund amount (add lines 19A-D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If line 14 is larger than line 17, enter tax due (subtract line 17 from line 14) . . . . . . . . . . . . . . Tax Due

Routing Number Account Number

Amount to be refunded to you (subtract line 19 from line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund




0 0

0 0

• CentsDollars

Please mark your filing status:

Yourself

➡

➡Single


1

2

3

4

5

19

20

21

For Office Use Only

Please check here if the Oklahoma Tax Commission may discuss this return with your tax preparer.

New Direct Deposit Option: (Please see instructions)

Yes! Please deposit my refund in my checking account savings account

➡ ➡

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

6

7

9

10

12

13

14

15

16

17

8

11

0 0

0 0

18

Okla. Wildlife Diversity Program[ ]$2 [ ]$5 or [ ]$ ________

Low Income Health Care Fund[ ]$2 [ ]$5 or [ ]$ ________

Veterans Affairs Capital Improvement Program[ ]$2 [ ]$5 or [ ]$ _______

Okla. Breast Cancer Program[ ]$2 [ ]$5 or [ ]$ _______

19a 0 0

0 019b

0 0

0 0

19c

19d


Complete this area if you wish to donate from your refund:

This form is for the tax year January 1 through December 31, 1997

=

Total

1

2

3

4

5

6

7

10

9

12

13

14

15

16

17

18

19

20

21

Please mark here if 65 years of age of over: (See instructions)

Exemptions: totals Add the from these 4 boxes

write the total here and on line 5

➥

=

=

=

=

+

+

+

+

City, State and Zip

How to Use theNew Direct Deposit

Option

JOE SMITHSUSIE SMITH123 Main StreetAnyplace, OK 00000

1234

ANYPLACE BANKAnyplace, OK 00000

For

PAY TO THEORDER OF $

15-0000/0000

19

DOLLARS

:120120012 : 2020268620 1234

RoutingNumber

AccountNumber

sample

sample

Note: The routing and account numbers may appear in different places on your check.

Why Use Direct Deposit?• You get your refund faster.• Payment is more secure as there is no check to get lost.• Convenience. No trip to the bank to deposit your check.• Saves tax dollars. A refund by direct deposit costs less than a check.

Filling Out the Direct Deposit Box...Please complete the direct deposit box on the front of the form if you want us to directly depositthe amount shown on line 20 into your account at a bank or other financial institution instead ofsending you a check.

First, check the appropriate box as to whether the check will be going into a checking accountor savings account.

Next, fill out the routing number. The routing number must be nine digits. If the first two digitsare not 01 through 12 or 21 through 32, the direct deposit will be rejected and a check will beissued instead. Using the sample check shown below, the routing number is 120120012.

Lastly, enter your account number. The account number can be up to 17 characters (bothnumbers and letters). Include hyphens but omit spaces and special symbols. Enter the numberfrom left to right and leave any unused boxes blank. On the sample check shown below, theaccount number is 2020268620.

Please Note: The Oklahoma Tax Commission is not responsible if a financial institution refusesa direct deposit. If a direct deposit is refused, a check will be issued.

Documents

• Forms 511 and 511EZ (Long and Short Form) …return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 Be