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2011 Form 504 - Page 2

Application for Extension of Time to File an Oklahoma Income Tax Return

General Information

An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before

the original due date of the return.

Since the Oklahoma return cannot be completed until the Federal return is completed, the Oklahoma Tax Commission has

administratively adopted the policy of honoring the automatic Federal extension, when no additional state tax is due, as an

extension of time to file the Oklahoma return. When you file your Oklahoma return, simply enclose a copy of the Federal

extension.

You only need to use this form to apply for additional time to file your income tax return when you owe additional Okla-

homa income tax or do not have a Federal extension. Also, corporations, partnerships, estates and trusts need to use this

form when filing for additional time beyond that granted by the Federal extension. When you file your Oklahoma return,

enclose a copy of the Oklahoma Extension.

Remember, you cannot get an extension of time to pay your income tax, but only to file your return. Delinquent pen-

alty of 5% may be charged, if at least 90% of your total tax liability has not been paid by the original due date. Delinquent

interest, at the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of

the return.

Instructions

1. An extension cannot be granted for more than one-half the accounting period covered by the individual, partnership,

estate or trust return (i.e. 6 month extension for a 12 month tax year). In the case of a corporate return, an extension

may not exceed a total of 7 months.

2. Applications for extensions of time must be postmarked on or before the due date for filing the income tax return, or

before the expiration of the automatic Federal extension.

3. An automatic extension, without request, is granted to members of the active military service serving outside the

United States or confined to a hospital. Such extension is granted to the 15th day of the third month following their

return to the United States, or their release from a hospital.

4. This application may not be used to request an extension of time for the payment of tax. Interest will be charged at the

rate of 1.25% per month from the original due date of the return until paid.

5. If husband and wife file separate returns, each must file application for an extension. Attorneys or agents for the tax-

payer must prepare separate applications for each extension requested.

6. Any extension granted is pursuant to the provisions of Section 216 of the State Tax Uniform Procedure Act and the

Oklahoma Tax Commission.

7. Cut Form 504 along the dotted line and submit the top portion of the Application for Extension of Time to File an Okla-

homa Income Tax Return, with payment if applicable.

Mail to:

Oklahoma Tax Commission

draft

Income Tax

P.O. Box 26890

10/5/11

Oklahoma City, Oklahoma 73126-0890

Form 504 Draft - Application For Extension Of Time To File An Oklahoma Income Tax Return - 2011 Page 2