Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 1 - GENERAL INFORMATION
Section 710:50-3-5 - Withholding certificate

Universal Citation: OK Admin Code 710:50-3-5

Current through Vol. 42, No. 1, September 16, 2024

(a) Where the W-2 shows Oklahoma wages and withholding in error, the taxpayer must attach a letter, from the person or entity that issued the W-2, stating the correct Oklahoma wages and withholding.

(b) When the taxpayer is unable to obtain the original W-2 from the employer, a copy of the Federal substitute wage statement filed with the Federal Return shall be filed with the Oklahoma Return. This statement shall show Oklahoma withholdings. [See: 68 O.S. § 2385. 17]

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