Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 23 - Fiduciary Reporting
Section 710:50-23-2 - Amended return for fiduciaries
Universal Citation: OK Admin Code 710:50-23-2
Current through Vol. 42, No. 1, September 16, 2024
(a) If a fiduciary is required or elects to file a Fiduciary Amended Return, the Fiduciary shall file an OTC Form 513, write "Amended" on the face of the return and attach the following or attach an explanation if the following is not applicable:
(1) A copy of the Amended Federal
Fiduciary Return, Form 1041, or Federal Form 1045.
(2) Proof that Internal Revenue Service has
accepted the claim, such as a copy of the statement of adjustment, any
correspondence from Internal Revenue Service, or a copy of the deposit slip of
the Federal refund.
(3) Supporting
documents for any adjustments to Federal Taxable Income to arrive at the
Oklahoma Taxable Income.
(4) An
explanation for the filing of a Fiduciary Amended Tax Return.
(b) If multiple years returns are filed, each year shall be filed under separate cover.
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
