505: 2024 Form 505 Injured Spouse Claim and Allocation (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form 505, Injured Spouse Claim and Allocation, is used to claim your share of a joint tax refund being applied to your spouse’s Oklahoma Tax Commission liability. It allocates income, adjustments, deductions, exemptions, credits and tax payments between spouses so the co
Who files this form
For the 2024 Form 505, you may claim your share of a joint refund if it is being applied to your spouse’s Oklahoma Tax Commission (OTC) liability and all three conditions apply:
- You are not required to pay your spouse’s OTC liability.
- You received and reported income on the joint return.
- You had Oklahoma income tax withheld, made estimated tax payments, or claimed the sales tax relief credit or another refundable credit on the joint return.
If all three apply and you want your share refunded, complete Form 505.
If the refund is being applied to your spouse’s debt with another state agency, certain federal debt, or county court debt, do not complete this form unless that agency requests it. Contact the agency that received your refund to claim your share.
What you'll need
Provide these copies with Form 505:
- All W-2 forms for both spouses.
- Any Forms 1099-R showing income tax withheld.
- Your federal return.
Line 12 also directs you to provide copies of the W-2 and 1099 forms showing each spouse’s Oklahoma income tax withheld.
Use the information on your joint return to complete the claim and allocation. Do not include a copy of your Oklahoma income tax return.
How to file
File after you have been notified that your refund will be applied to a debt other than your own. Do not mail Form 505 with your income tax return.
- Enter the tax year and joint-return information. List the spouses’ names and Social Security numbers in the same order as on the return, and identify the injured spouse.
- Enter your current address and indicate whether it differs from the address on the joint return.
- Complete Part 2 with the joint-return amounts and the amounts allocated to each spouse. Follow the allocation directions for each line.
- Sign and date Part III, attach the required copies, and keep a copy of Form 505 for your records.
Mail the claim to:
Oklahoma Tax Commission
Oklahoma City, OK 73194
If another agency asks you to complete Form 505, mail it to that agency, not the OTC.
Common mistakes
- Mailing Form 505 with your income tax return. The form says not to do this.
- Sending another agency’s claim to the OTC. If another agency requests Form 505, send it to that agency instead.
- Changing the spouses’ order. Names and Social Security numbers must appear in the same order as on the joint return.
- Leaving out required copies. Missing W-2 forms, Forms 1099-R showing withholding, or the federal return may delay processing. Do not provide a copy of your Oklahoma return.
- Leaving income unallocated. Allocate all income shown on the joint return.
- Splitting exemptions into fractions. Use whole numbers only. For example, you cannot divide three exemptions by assigning 1.5 to each spouse.
- Not keeping a copy. Keep a copy of Form 505 for your records.
Questions people ask
Who calculates my share of the refund?
The OTC will figure your part of the overpayment and send you any refund due.
How long does processing take?
The form says to allow at least eight weeks for processing.
Can my share be used to pay my own debts?
Yes. If you owe past-due child support or a debt to another state agency, part or all of your share may be applied to that debt.
How do we divide the Oklahoma standard deduction?
If you did not itemize deductions, enter half of the joint-return standard deduction in each spouse’s column on line 8, then go to line 10. If you itemized, go to line 9 instead.
How do we allocate joint income and estimated tax payments?
You may allocate joint income, such as interest from a joint bank account, as you determine, but you must allocate all income shown on the joint return. You may also allocate joint estimated tax payments as you determine.