507: Form 507 Statement of Person Claiming an Income Tax Refund Due a Deceased Taxpayer (Revision)

Who files this form

File Form 507 to claim an income tax refund on behalf of a deceased taxpayer, unless one of these exceptions applies:

• You are a surviving spouse filing an original or amended joint return with the deceased taxpayer.
• You are a personal representative filing an Oklahoma income tax return for the deceased taxpayer.
• The refund was issued on a debit card.

For this form, a personal representative is the executor or administrator of the estate, as certified or appointed by a court.

What you'll need

Have the original refund check and the information requested on Form 507, including the deceased taxpayer’s name, Social Security number, date of death, and refund tax year. You will also need the claimant’s name, home address, and telephone number.

Required supporting documents depend on the box you check:

• Line A: Attach a copy of the court order showing your appointment as personal representative. If you already sent the order to the Oklahoma Tax Commission, write “Order Previously Filed” at the bottom of the form.
• Line B: Attach proof of death. The instructions require an original or certified copy of the death certificate or a formal notification of death sent to the next of kin by the appropriate government office.

How to file

File Form 507 after the deceased taxpayer’s income tax return has been submitted. Do not file it with the income tax return.

1. Type or print the requested information and enter the tax year for which the refund is due.
2. Check only one box in Part 1. Use line A if you are the court-appointed personal representative. Use line B if you are not a surviving spouse claiming a refund based on a joint return and there is no court-appointed personal representative.
3. If you check line B, complete Part 2, lines 1 through 3.
4. Complete, sign, and date Part 3. All filers must complete this part.
5. Mail Form 507, the original refund check, and required supporting documents to:

Oklahoma Tax Commission

Oklahoma City, OK 73194

A new check will be issued.

Common mistakes

• Using Form 507 for a debit-card refund: Do not use this form or send the debit card to the Oklahoma Tax Commission. Contact the debit-card vendor for instructions.
• Sending the form with the income tax return: Submit Form 507 after the return has been submitted, and return the original refund check with it.
• Checking more than one box or skipping required parts: Check only one box in Part 1. Line B filers must complete Part 2, and everyone must complete Part 3.
• Using a will as proof of appointment: A copy of the will cannot establish that you are the personal representative. Use the required court order.
• Overlooking the Part 2 restrictions: If you answer “Yes” to question 2a or 2b, the personal representative must file for the refund. If you answer “No” to question 3, no refund can be made until you submit a court order showing your appointment or other evidence that state law entitles you to receive the refund.

Questions people ask

What if the refund was issued on a debit card?

Do not use Form 507, and do not send the card to the Oklahoma Tax Commission. Contact the debit-card vendor for instructions. The form also points to the deceased-taxpayer Debit Card FAQ at tax.ok.gov.

Do I need to send the court order again if it is already on file?

No. If you already sent the court order to the Oklahoma Tax Commission, complete Form 507 and write “Order Previously Filed” at the bottom.

Can a personal representative cash a check issued in the deceased taxpayer’s name?

The form states that a refund check issued in the deceased taxpayer’s name may be cashed with the personal representative’s endorsement.

What happens to the original refund check when I file Form 507?

Return the original refund check with the form. A new check will be issued.

Official sources

• https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/507.pdf