505: 2025 Form 505 Injured Spouse Claim and Allocation (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
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, withholding and payments between spouses
Who files this form
Form 505 lets you claim your share of a joint refund being applied to your spouse’s Oklahoma Tax Commission (OTC) liability. You may file if 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 your refund is being applied to your spouse’s debt with another agency, 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 your claim:
- All W-2 forms for both spouses.
- Any Forms 1099-R showing income tax withheld.
- Your federal return.
Line 12 also asks for copies of the W-2 and 1099 forms showing the Oklahoma income tax withheld that you enter there.
Use the information from your joint return to complete the form, but do not provide a copy of your Oklahoma income tax return.
How to file
File Form 505 after you have been notified that your refund will be applied to a debt other than your own. Do not mail it with your income tax return.
- Enter the names and Social Security numbers exactly as shown on the joint return, in the same order. Enter the tax year for the claim, your current address, and whether that address differs from the joint return. Check the box identifying the injured spouse.
- Complete Part 2 to allocate the joint return’s income, adjustments, deductions, exemptions, credits, withholding, and payments between the spouses.
- 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 to 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.
- Leaving out required copies. Missing W-2 forms, Forms 1099-R showing withholding, or your federal return may delay processing. Do not include a copy of your Oklahoma income tax return.
- Changing the order of the spouses. Keep names and Social Security numbers in the same order as on the joint return.
- Leaving income unallocated. Allocate all income shown on the joint return.
- Splitting exemptions into fractions. Enter whole numbers only.
- Forgetting to keep a copy. Keep Form 505 for your records.
Questions people ask
How long should I allow for processing?
Allow at least eight weeks for the claim to be processed.
Who calculates my share of the refund?
The OTC will calculate your part of the overpayment and send any refund due to you.
Can my share still be used to pay a debt?
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 split the Oklahoma standard deduction?
If you did not itemize deductions, enter half of the joint return’s 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 estimated tax payments?
Line 13 says to allocate joint estimated tax payments as you determine.