Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 3 - Returns and Payments
Section 710:90-3-6 - Employer overpayment of withholding tax not withheld
Universal Citation: OK Admin Code 710:90-3-6
Current through Vol. 42, No. 1, September 16, 2024
(a) Any employer who pays to the Commission more than the correct amount of tax not deducted or withheld from employees wages, may adjust the overpayment by entering the amount as a deduction on any future report. The report on which the adjustment is entered shall have attached:
(1) A written statement
setting forth in detail the grounds and facts relied on in support of the
adjustment;
(2) The report period
in which the error occurred;
(3)
Sufficient documentary evidence in support of the adjustment.
(b) Alternatively, an employer may submit a claim for refund resulting from either the overpayment of tax not deducted or withheld or the overwith holding of tax repaid or reimbursed to any employee. Such claim for refund should not be made with any quarterly report. Refund claims shall include:
(1) A written
statement setting forth in detail the grounds and facts relied on in support of
the refund request;
(2) The report
period in which the overpayment occurred;
(3) Sufficient documentation to substantiate
that the overpaid amount was not withheld or deducted from employee's wages;
and,
(4) A written statement from
each employee showing Social Security Number, date and amount of repayment or
reimbursement, if applicable.
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.
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