Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 19 - Oklahoma Taxable Income for Partnerships
Section 710:50-19-2 - Amended return for partnerships
Universal Citation: OK Admin Code 710:50-19-2
Current through Vol. 42, No. 1, September 16, 2024
If after the partnership files its income tax return, it later becomes aware of any changes to be made to income, deductions, credits, etc.; or if corrected due to an Internal Revenue Service audit; the Partnership shall file OTC Form 514 labeled "Amended" at the top of page
1. Attach a copy of the Federal Amended 1065 or a copy of the Federal Audit Changes to the Oklahoma Amended Return. Each partner shall be given a corrected K-1, reflecting Oklahoma distributable income, as adjusted.
Amended at 9 Ok Reg 3031, eff 7-13-92
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