Form G-141/otx0013 - Transmittal Of Magnetic Media Tax Return Page 2

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Oklahoma Tax Commission
Transmittal of Tax Returns Reported on Magnetic Media
1099 Information Returns
All magnetic media must be in format prescribed SSA Publication 42-007, TIB4 or in IRS Publication 1220. Use a copy of
IRS 4804 or OTC Form G-141/OTX0013 as transmittal for all 1099 media. Compact Discs (CDs) and cartridges accepted
by the Federal government will be acceptable in Oklahoma provided they meet the requirements. For Production Payment
Income the “B” record should contain “OK” in columns 663-664 to indicate that the income is from property located in
Oklahoma. 1099 filings will be due to the Oklahoma Tax Commission by February 28.
Production Payment Rules for Resident and Non-Resident
The Commission requires the reporting of production payments made to individuals, partnerships, or corporations, wheth-
er made to a resident or non-resident. Production payment means payments of proceeds generated from mineral interests
in this State, including but not limited to, a lease bonus, delay rental, royalty and working interest payment, and overriding
royalty interest payment. Income from real property should be reported only when the property is located in Oklahoma,
whether the recipient is a resident or non-resident. Amounts to be reported are $750 or more with the exception of royal-
ties which is $10.00.
Annual Reconciliation and Employer’s Earnings Statements
Employers are no longer required to file an Annual Reconciliation of Oklahoma Income Tax Withholding Report (Form
OW-1) with the Tax Commission. We are asking that if there are any adjustments to be made to your withholding account
(either overpays or underpays), that you use your monthly or quarterly Oklahoma Employers Withholding Report (Form
WTH10001).
If you have any questions, please do not hesitate to contact our Taxpayer Assistance Center at the following numbers.
• Toll Free (in Oklahoma): 1-800-522-8165, extension 1-3160
• Local: (405) 521-3160
• Fax: (405) 521-4275
• Website address:
Mail all media to:
Oklahoma Tax Commissiiion
P.O. Box 26940
Oklahoma City, Ok 73126-0940

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