Form 511x Draft - Oklahoma Amended Resident Individual Income Tax Return

Draft

2012 Form 511X - Page 4 - Amended Resident Income Tax Return

9/12/12

Instructions for Form 511X

This form is for residents only. Part-year and nonresidents must use Form 511NR to amend.

When to File an Amended Return

Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For

most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are

deemed paid on the original due date (excluding extensions).

If your Federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend your Federal

return, it is recommended you obtain confirmation the IRS approved your Federal amendment before filing Oklahoma Form 511X. Filing

Form 511X without such IRS confirmation may delay the processing of your return; however, this may be necessary to avoid the expira-

tion of the statute of limitation.

File a separate Form 511X for each year you are amending. No amended return may encompass more than one single year.

If you discover you have made an error only on your Oklahoma return we may be able to help you correct the form instead of filing

Form 511X. For additional information, call our Taxpayer Assistance Division at (405) 521-3160. Within Oklahoma, call toll-free (800)

522-8165. Operating hours are from (CST) 7:30 a.m. until 4:30 p.m.

When completing this form, it is recommended you have the Resident Individual Income Tax Instructions booklet (511 Packet) for the

tax year you are amending. The packet will provide detailed explanation. If you do not have a copy, one may be downloaded from our

website at

Before You Begin

This version of Form 511X is for Tax Year 2012. If you need to amend Tax Year 2011 or prior, visit our website and download the Form

511X for the applicable Tax Year.

All entries in Column “B” must be substantiated by an enclosed document or your refund may be delayed. After completing your

amended return, see the “When You Are Finished” section of the instructions for a complete list of necessary documents you must

enclose with this return.

Any additional forms, necessary to complete this amended return, can be downloaded from our website at

Select Line Instructions

Pages 1 and 2

Column A: Enter the amounts from your original return. If you previously amended that return or it was changed by the Oklahoma Tax

Commission, enter the adjusted amounts.

Column B: Enter the amended amounts and explain each change on Page 2. If you need more space, attach a statement. Attach any

schedule or form relating to the change. For any item you do not change, enter the amount from Column A in Column B. All entries in

Column B must be substantiated by an enclosed document or your refund may be delayed.

Column C: Do not use. This column is for Oklahoma Tax Commission use only.

Page 3

Schedules A, B and C: Complete Schedule 511X-A, 511X-B or 511X-C if there is an amount entered on Form 511X, Column B, line 2,

6 or 8. For any amount entered on page 3, see the instructions in the 511 Packet to determine what additional documentation must be

provided.

Enter the Federal adjusted gross income. Note: Enclose supporting documents for any adjustments to your Federal ad-

justed gross income.

Enter subtractions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-A, line 14.

NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule

511-A instructions of the 511 Packet.

Enter out-of-state income and identify as to type and site location. Out-of-state income is income from real or tangible personal

property or business income in another state. This includes partnership gains and gains sustained by S-corporations attributable

to other states. This does not include non-business interest, installment sale interest, non-business dividends, salary/wages, pen-

sions or income from personal services. Note: Enclose supporting documents for Column “B”, including any applicable oil

& gas spreadsheets.

Enter additions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-B, line 9.

NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule

511-B instructions of the 511 Packet.

Enter adjustments to your Oklahoma adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-C,

line 8. NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the

Schedule 511-C instructions of the 511 Packet.

Enter the total amount of your deductions and exemptions. Add your “Oklahoma standard deduction or Federal itemized deduc-

tions” and your Oklahoma “exemption amounts”.

Form 511x Draft - Oklahoma Amended Resident Individual Income Tax Return - 2012 Page 4

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