Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 Page 17

Download a blank fillable Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

Schedule 511NR-A
A5
Expenses Incurred to Provide Child Care
Other Additions - Federal Amount column (continued)
Enter the number “3” if the following applies:
Programs
If a qualified Oklahoma refinery, of which you are a
Federal Amount column
partner or shareholder, elected to expense the cost of
Employers incurring expenses to provide accredited
Oklahoma child care programs for children of their em-
qualified refinery property, such property is fully depreci-
ployees may be allowed a credit. If the credit is allowed,
ated for Oklahoma purposes. For Oklahoma purposes,
the eligible expenses upon which the credit is based
no depreciation expense can be taken for this tax year
must be added back to arrive at Oklahoma taxable in-
on such property. Enter your pro-rata share of such
come. See Form 511CR, line 12 for the credit. Enclose
depreciation. Include the partnership’s or corporation’s
a schedule of eligible expenses and the computation of
name and ID number.
the credit.
Enter the number “4” if the following applies:
Oklahoma Amount column
You will have an amount on this line if a pass-through
Enter the amount from the “Federal Amount” column.
entity, of which you are a member:
• was required to add-back rents and interest
Recapture of Contributions to Oklahoma
A6
expenses paid to a captive real estate investment trust
529 College Savings Plan and OklahomaDream
when determining Oklahoma distributable income; or
529 Account(s)
• was a captive real estate trust that was required to
Federal Amount column -
add-back the dividends-paid deduction when determin-
• If an individual elects to take a rollover on a contribu-
ing Oklahoma distributable income.
tion within one year of the date of the contribution, for
which a deduction was taken on the previous year’s
Enter your pro-rata share of such add-back. Include your
return, the amount of such rollover is included in income.
pass-through entity’s name and ID number.
As used in this paragraph, “rollover” means the transfer
of funds from the Oklahoma 529 College Savings Plan
Enter the number “5” if the following applies:
or OklahomaDream 529 accounts to any other plan
Enter any additions not previously claimed. Enclose a
under IRC Section 529.
detailed explanation specifying the type of addition and
Oklahoma Statute authorizing the addition, and verifying
• An individual who makes a non-qualified withdrawal
documents.
of contributions for which a deduction was taken in tax
year 2005 or later, such non-qualified withdrawal and
Oklahoma Amount column
any earnings thereon are included in income. If any of
Enter the part of the “Federal Amount” column that rep-
the earnings have already been included in your Federal
resented:
adjusted gross income, do not include those earnings
again on this line.
1.
losses from the sale of exempt government obliga-
tions incurred while a resident of Oklahoma,
Oklahoma Amount column -
Enter that part of the “Federal Amount” column that
2.
the depreciation on Oklahoma property added
represents the rollover taken or non-qualified withdrawal
back,
received while a resident of Oklahoma.
3&4. the amount of the add-back included in your pro-
A7
rata share of the Oklahoma distributable income,
Other Additions
Enter in the box on Schedule 511NR-A, line 7, the ap-
5.
the applicable portion of any addition not previously
propriate number as listed below which shows the type
claimed.
of addition. If you have more than one addition, enter the
Oklahoma
number “99”.
Federal Amount column
e
Enter the number “1” if the following applies:
file
Low cost
Losses from the sale of exempt government obligations:
See the note in the instructions for Schedule 511NR-A,
or sometimes
line 1 and Schedule 511NR-B, line 1. Enclose Federal
even no cost...
Schedule D.
E-filing your return is simply the speediest,
Enter the number “2” if the following applies:
safest and most secure way to receive your
If you are a swine or poultry producer who has deducted
income tax refund. E-file today and in most
depreciation on an accelerated basis on your Oklahoma
cases you’ll receive your Oklahoma refund in
tax return in previous tax years (Schedule 511NR-C, line
7-10 days, even faster with direct deposit.
7, Number “3”), the asset may be fully depreciated for
Check us out today to receive a speedy refund!
Oklahoma purposes. Any depreciation deducted on this
year’s Federal return, after the date the asset has been
fully depreciated on your Oklahoma return, must be add-
ed back to avoid a duplication of depreciation. Enclose
*To e-file your state return for free, you must prepare and e-file both
a copy of the Federal depreciation schedule showing the
your Federal and Oklahoma returns at the same time. See more
information regarding your Free File Options at .
depreciation taken on the asset.
17

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial