Oklahoma Income Tax
General administration:
Tax Commission
Withholding Tax Division
P.O. Box 26860
Oklahoma City, OK 73126-0860
405-521-3155
Register federal employer identification number for state withholding by filing
Form OTX0003-02-95-OK (Employer's Registration Report):
Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194-0010
Deposit and report monthly or quarterly withholdings by filing Form OW-9 (Employers Withholding Tax Return) by 15th day following end of reporting period;
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31. Employers are no longer required to file the Annual Reconciliation of Income Tax Withheld. Include over or underpayment adjustments on line three of the employer's monthly or quarterly report:
Deactivate state identification number by filing Form OES-24 (Employer's Report on Termination of Business in Whole or in Part):
Employment Security Commission
Will Rogers Memorial Office Building
Oklahoma City, OK 73152-2003
Report annual non-employee compensation in excess of $750 by filing Form 501 (Annual Information Return) or Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 500 or Forms 1099 by February 15:
Tax Commission
2501 North Lincoln
Oklahoma City, OK 73194-0009
