Fillable Form 538-S - Claim For Credit/refund Of Sales Tax

Notice

• Persons who have received TANF (temporary assistance for needy families) for any month in the year of 2009 will not be

eligible for the sales tax credit or refund. Your monthly TANF benefit included Sales Tax Relief money.

• The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged,

blind, disabled or Medicaid payment for nursing home care from January 1, 2009 to December 31, 2009.

Form 538-S Instructions

Follow the steps below to determine if you (or your spouse) are eligible to take the Sales Tax Relief/Credit.

Step 1

Were you a resident of Oklahoma* (defined below) for the entire year?

Yes (go to step 2)

STOP

No (you do not qualify to file this form)

Step 2

Is your total gross household income* (defined below) $20,000 or less?

Yes (File Form 538-S)

No (go to step 3)

STOP

Step 3

Is your total gross household income* (defined below) $50,000 or less and at least one of the following applies?

• You can claim an exemption for your dependent.

• You and/or your spouse are 65 years of age or older by 12/31/09.

• You have a physical disability constituting handicap to employment (provide proof* as defined in the section below)

Yes (File Form 538-S)

STOP

No (you do not qualify to file this form)

Exceptions:

•

A person convicted of a felony and who is an inmate in the custody of the Department of Corrections for any portion of the year is not

eligible to file a claim for the sales tax relief.

•

Individuals living in Oklahoma under a visa do not qualify for the sales tax relief.

•

If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax credit. If the death occurred after December 31,

2009, but before this tax form was filed, the sales tax credit or refund for the deceased will be issued to their estate. Enter the date of

death in the box next to the taxpayer and/or spouse’s Social Security Number.

Dependents:

To qualify as a dependent for the sales tax credit or refund, you must qualify and be claimed as a dependent for Federal income tax pur-

poses. The name, social security number, age, relationship and yearly income (if any) must be entered for all dependents. All of the other

sales tax credit or refund requirements listed above must also be met (example: resident of Oklahoma for the entire year). Do not enter the

taxpayer or spouse as a dependent.

Direct Deposit for those Not Filing a Form 511:

• If you are not filing a Form 511, and you would like to have the amount shown on line 15 deposited directly into your checking or sav-

ings account, please complete the “Direct Deposit Option” section. If you are filing a Form 511, you will complete the Direct Deposit

section on the Form 511.

• WARNING! Due to changes in the electronic banking rules, the Oklahoma Tax Commission will no longer allow direct deposits to or

through foreign financial institutions. If you use a foreign financial institution you will be issued a paper check.

*Definitions for the purpose of this form:

Resident of Oklahoma is defined as a person legally domiciled in this state for the entire tax year.

Household means any house, dwelling or other type of living quarters.

Total gross household income means the total amount of gross income received by ALL persons living in the same household whether

the income was taxable or not for income tax purposes. This includes, but is not limited to, public assistance payments, support money

(example: child support), workmen’s compensation, school grants or scholarships, veteran’s disability compensation, loss-of-time insur-

ance payments and all of the types of income shown on the front of this form. Income that is exempt must be included in the year received,

for example: nontaxable sources of income on your W-2 (such as a dependent care reimbursement account), military housing assistance,

and the distribution of earnings from a Roth IRA. Note: Do not include income deferred for Federal Income Tax purposes, for example: tax

deductible contributions to a 401K or to a traditional IRA. This income will be included when distributed and taxed on your Federal return.

Proof of disability may be established by certification by an agency of State Government, an insurance company or a physician, or by eli-

gibility to receive disability benefits under the Federal Social Security Act. A veteran certified by the Veterans Administration of the Federal

government as having a service-connected disability shall constitute proof.

Filing instructions and due date:

If you are required to file an Oklahoma Income Tax Return, claim the sales tax refund as a credit on your tax return, Form 511, and enclose

this signed form. Your return claiming the sales tax credit must be filed no later than April 15th. (See note at bottom of page).

If you are not required to file an Oklahoma Income Tax Return, this form must be filed no later than June 30th. If you have withholding

or made estimated payments and are filing for a refund on Form 511, you must claim the sales tax credit on your return and enclose this

signed form. If you are not filing an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, Post Office Box

26800, Oklahoma City, OK 73126-0800.

Note: Extensions do apply to this form. If you have been granted an extension of time in order to file your income tax return (includ-

ing the April 20th due date for electronically filed returns), file this form with your income tax return on or before the due date granted

by the extension. Enclose a copy of the extension.

Form 538-S - Claim For Credit/refund Of Sales Tax - 2009 Page 2

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