Form 511x - Oklahoma Amended Resident Individual Income Tax Return - 2012 Page 6
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62012 Form 511X - Page 5 - Amended Resident Income Tax Return
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Use the tax table in the 511 Packet.
If you have farm income, you may elect to figure your tax by averaging your farm income over the previous three years. If you
choose this option, you must use Form 573 to compute the tax and enter a “1” in the box. Note: Enclose Form 573.
If you are paying the additional 10% tax on nonqualified withdrawals from a Health Savings Account, add the additional 10% tax to
your tax from the tax table and enter a “2” in the box.
A-C. Enter all non-refundable credits to Oklahoma tax, such as child care, taxes paid to another state, and credits listed on the
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Form 511CR. A complete list of other credits can be found in the 511 Packet instructions.
Note: Enclose supporting Oklahoma and IRS forms or documents for entries in column “B”.
D. Enter the subtotal (line 14 minus lines 15A-C).
You have the ability to remit “use tax” with your income tax return. Use tax is due on purchases from out-of-state retailers who do
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not collect Oklahoma sales tax. See the instructions in the 511 Packet for more information on use tax and for the tables to help
you compute the amount due. If you did not have any use tax on your original return and you are not amending to pay use tax,
enter zero.
Every sole proprietor or farmer, except single-member limited liability companies (LLCs), doing business in Oklahoma is required
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to file a Form 511-BAT. LLCs, including those that are disregarded entities for Federal income tax purposes, are now required to
file Form BT-190. If filing a joint return and both spouses are doing business in Oklahoma, complete only one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1, 2012 you are subject to an annual Business Activity Tax of $25. The
Form 511-BAT must be enclosed with your income tax return whether or not the $25 is due. If Form 511-BAT was filed with the
original return and is not amended, you do not need to re-submit it with this amended return. When timely paid, you are entitled to
a nonrefundable income tax credit on Form 511X, line 15C. See Form 511CR, line 43 for more information.
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Enclose a schedule of payments by amount and date paid. Underpayment interest is based on the tax on the original return.
Do not include payments made toward underpayment interest in your calculations.
Oklahoma refundable credits, such as low income property tax credit (enclose Form 538-H), sales tax relief credit (enclose
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Form 538-S), and earned income credit (enclose Federal return). Note: Forms 538-S and 538-H have different due dates. An
amended tax return cannot be filed to claim this credit after the due date (including extensions). Refer to those forms for informa-
tion regarding their due dates and the availability of the credit.
This includes all amounts refunded to you, applied to next year’s estimated tax and donated from your refund (for example, a do-
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nation to the Wildlife Diversity Program). If your return was not previously amended or adjusted, enter the amount from Form 511
line 31.
Total amount of overpayment must be refunded; none can be placed in estimated tax for the following year. If you do not choose
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to have your refund deposited directly into your bank account, you will receive a debit card.
WARNING! Due to changes in the electronic banking rules, the Oklahoma Tax Commission will not allow direct deposits to or
through foreign financial institutions. If you use a foreign financial institution or have a foreign address on your income tax return,
your refund will be mailed to the address shown on your return. If you have an address with an APO, FPO or DPO you are not
considered to have a foreign address; your refund is eligible for direct deposit.
Compute interest on your income tax liability only. Do not compute interest on the portion of your tax liability that represents use
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tax or Business Activity Tax.
When You are Finished
Enclose a copy of the following support documents, if applicable. Failure to provide the supporting documents may delay the processing
of the return.
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Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
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Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or the deposit slip
of your Federal refund,
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Revenue Agent Report (RAR), CP2000 or other notification of an assessment or a change made by the IRS,
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Additional Forms W-2 or 1099 not furnished with original return, and
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Forms, schedules or other documentation to substantiate any of the entries in Column B of Form 511X, as indicated in the
Select Line Instructions.
Do not enclose any correspondence other than those documents required for your amended return.
Do not enclose amendments from different years in the same envelope. Use a separate envelope for each tax year.
Sign your return and mail it, along with all required documents to:
Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126-0800
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