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FIX 200 Revised 62022Office Use Only Oklahoma Annual Franchise Tax Return. Taxpayer FEINT. Account Number. Reporting Period Beginning (MM/DD/BY) Reporting Period Ending (MM/DD/BY)NameAddressCityState.
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Oklahoma franchise tax return FAQ
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Pass-through entities (PTE) (partnerships, S corporations, limited liability companies or trusts) are required to withhold Oklahoma income tax at a rate of 4.75% of the Oklahoma share of taxable income distributed to each nonresident member (partner, member, shareholder or beneficiary).
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Oklahoma Franchise Tax is due and payable July 1st of each year unless a Franchise Election Form 200-F has been filed. The report and tax will be delinquent if not paid on or before September 15.
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The State of Oklahoma, like almost every other state, has a corporation income tax. In Oklahoma, the corporate tax is a flat 6% of Oklahoma taxable income. If your LLC is taxed as a corporation you'll need to pay this tax. The state's corporate income tax return (Form 512) is filed with the Oklahoma Tax Commission.
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Every corporation organized under the laws of this state, or qualified to do or doing business in Oklahoma in a corporate or organized capacity by virtue or creation of organization under the laws of this state or any other state, territory, district, or a foreign country, including associations, joint stock companies ...
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The tax rate is 4%. Enter the Federal Employer Identification Number or Social Security Number of each member of the electing PTE. For each member, combine the amounts from: • Form 514, Part 5, lines 5, 7 and 9. OR • Form 512-S, Part 5, lines 5 and 7.
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Oklahoma also has a 4.00 percent corporate income tax rate. Oklahoma has a 4.50 percent state sales tax rat, a max local sales tax rate of 7.00 percent, and an average combined state and local sales tax rate of 8.98 percent. Oklahoma's tax system ranks 23th overall on our 2023 State Business Tax Climate Index.
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Business Taxes Some pass-through income is eligible for a 20 percent deduction through 2025. Pass-through income is only subject to a single layer of income tax and is generally taxed as ordinary income up to the maximum 37 percent rate.
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Oklahoma's franchise tax is calculated at the rate of $1.25 for each $1,000.00 of capital employed in or apportioned to Oklahoma. Only those corporations with capital of $201,000.00 or more are required to pay the franchise tax. The maximum amount of franchise tax that a corporation may pay is $20,000.
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