504-I: 2024 Form 504-I Application for Extension of Time to File an Oklahoma Income Tax Return Individuals (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Form 504-I is used by individuals to request additional time to file a 2024 Oklahoma income tax return. It reports estimated income tax liability, withholding, payments and credits, the balance due, and any extension payment. It extends the time to file, not the time to pay tax.
Who files this form
Individuals who need more time to file use Form 504-I when they owe additional Oklahoma income tax or do not have a federal extension.
If you have an automatic federal extension and owe no additional Oklahoma tax, Oklahoma honors that extension. Provide a copy of the federal extension when you file your Oklahoma return.
- Spouses filing separate returns must each file an extension application.
- Corporations, partnerships and fiduciaries use Form 504-C instead.
- Electing pass-through entities use Form 504-PTE.
When it's due
For tax year 2024:
- Extension applications must be postmarked on or before the income tax return's filing due date, or before the automatic federal extension expires.
- At least 90% of your tax liability must be paid by the original return due date for the extension to be valid.
- Active military members serving outside the United States or confined to a hospital receive an automatic extension until the 15th day of the third month following their return to the United States or release from the hospital.
The form does not print a specific calendar date for the regular filing deadline.
What you'll need
Have the following information ready:
- Your name, mailing address and Social Security number, plus your spouse's name and Social Security number for a joint return.
- Your total income tax liability, which you may estimate.
- Oklahoma tax withheld, estimated payments, any prior-year overpayment allowed as a credit, and other payments or credits you expect to claim.
- Your federal extension date, if granted, and the Oklahoma extension date you are requesting.
When you file your Oklahoma return, provide a copy of the federal or Oklahoma extension, as applicable. If you pay the extension payment electronically, keep the confirmation number and provide a copy of Form 504-I with your income tax return.
How to file
Complete your identifying information and extension dates. Enter your total tax liability on line 1, even if it is zero. Add lines 2 through 4 on line 5, subtract line 5 from line 1 for line 6, and enter the amount you are paying on line 7. Sign and date the form. Both spouses must sign a joint application.
Mail Form 504-I with payment, if applicable, to:
Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890
You may make an extension payment electronically at tax.ok.gov. Some electronic payment services charge a convenience fee. Keep your confirmation number. If you pay electronically, do not mail Form 504-I. Provide a copy when you file your income tax return.
Common mistakes
- Treating the extension as extra time to pay. It extends filing time only. Interest is charged at 1.25% per month on unpaid tax from the original due date until paid.
- Paying less than 90% by the original due date. The extension is valid only if at least 90% is paid. A 5% delinquent penalty may also apply.
- Leaving line 1 blank. Enter “0” if you do not expect to owe tax.
- Missing a spouse's signature. Both spouses must sign if filing jointly, even if only one had income.
- Mailing the form after paying electronically. The form says not to mail it in that situation.
Questions people ask
How much extra filing time can I request?
An extension cannot exceed half the accounting period covered. For a 12-month tax year, that means a maximum six-month extension.
Do I need Form 504-I if I already have a federal extension?
Only if you owe additional Oklahoma income tax. If no additional state tax is due, Oklahoma honors the automatic federal extension. Provide a copy with your Oklahoma return.
Does paying 90% prevent all interest?
No. Although paying 90% by the original due date is required for a valid extension, interest may be charged if 100% of your tax liability is not paid by that date.
Can spouses filing separate returns share one application?
No. Each spouse must file a separate extension application.