Form 538-H Draft - Claim For Credit Or Refund Of Property Tax

Draft

Instructions for Form 538-H

Form 538-H - Page 2

9/24/09

Part 2

For this form “Gross Household Income” means the amount of income of every type, regardless of the source

(except for gifts) received by ALL persons living in the same household, whether the income was taxable or not for

income tax purposes. This includes, but is not limited to, pensions, annuities, social security, unemployment pay-

ments, veteran’s disability compensation, school grants or scholarships, public assistance payments, alimony, sup-

port money, workmen’s compensation, loss-of-time insurance payments, capital gains, and self-employment. If self-

employed, enter the gross income from business, and enclose a copy of your Federal return, including all schedules

and any other type of income received. (Lines 1 through 13.)

Part 3

Any person sixty-five (65) years of age or older or any totally disabled person who is the head of household, a resi-

dent of and domiciled in this state during the entire preceding calendar year and whose gross household income for

such year does not exceed twelve thousand dollars ($12,000) may file a claim for property tax relief on the amount

of property taxes paid on the household occupied by such person during the preceding calendar year. Each head of

household shall be allowed to file only one (1) claim per year.

The amount of any claim filed shall be for the amount of the property taxes paid by the claimant for the preceding

calendar year which exceeds one percent (1%) of the total household income, but no claim for property tax relief

shall exceed two hundred dollars ($200).

All claims for relief with respect to property taxes shall be received by the Oklahoma Tax Commission on or before

June 30th each year for property taxes paid for the preceding calendar year.

Claims for property tax relief filed shall be allowed as a direct tax credit on the taxpayer’s individual income tax re-

turn filed for the calendar year involved. In all cases where claimants have no income tax liability, such claim, or any

balance thereof, shall be paid out in the same manner and out of the same fund as refunds of income taxes.

Direct Deposit for those Not Filing a Form 511

If you are not filing a Form 511 and you would like to have the amount shown on line 19 deposited directly into your

checking or savings acount, please complete the “Direct Deposit Option” section. If you are filing a Form 511, you

will complete the Direct Deposit section on the Form 511.

WARNING! Due to changes in the electronic banking rules, the Oklahoma Tax Commission will no longer allow

direct deposits to or through foreign financial institutions. If you use a foreign financial institution you will be issued a

paper check.

Definition of Terms for Form 538-H

• “Disabled Person” means a person unable to engage in any substantial gainful activity by reason of a medically de-

termined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months

or more. Proof of disability may be established by certification by an agency of State Government, an insurance

company or as may be required by the Oklahoma Tax Commission. Eligibility to receive disability benefits under the

Federal Social Security Act shall constitute proof of disability.

• “Household” means any house, dwelling or other type of living quarters, and the real property thereof, occupied by

the owner or joint owners as a residence, subject to Ad Valorem taxation.

• “Head of Household” means a person who as owner or joint owner maintained a home and furnished his own sup-

port for said home furnishings and other material necessities.

• “Property Taxes” means the Ad Valorem taxes on the household actually paid by the head of the household for the

preceding calendar year. Do not include personal property taxes.

• “Resident of Oklahoma” is defined as a person legally domiciled in this state for the entire tax year.

Mailing and Assistance

Mail your completed form to: Oklahoma Tax Commission • P.O. Box 26800 • Oklahoma City, OK 73126-0800

If you have questions, please call (405) 521-3160 or in-state 1 (800) 522-8165.

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

Form 538-H Draft - Claim For Credit Or Refund Of Property Tax - 2009 Page 2

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