511-CR: 2025 Form 511-CR Other Credits Form (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 511-CR reports other tax credits claimed with your 2025 Oklahoma income tax return. It lists unused credits carried over from prior years, credits established for the current tax year, and total available credits.
Who files this form
Use the 2025 Oklahoma Form 511-CR to report the credits listed on the form, including eligible unused credits carried over from earlier years. Provide it and the required supporting documents with your Oklahoma tax return.
The form covers credits for individuals and businesses, including qualifying employees, employers, caregivers, donors and investors. Each credit has its own qualifications.
Members of non-electing pass-through entities must enter their share of the entity’s credit on the line for that credit type.
What you'll need
Provide the supporting forms and documents for the credits you claim. The form lists these credit-specific forms:
- Investment/New Jobs: Form 506.
- Clean-burning motor vehicle fuel property: Form 567-A.
- Small Business Guaranty Fee: Form 529.
- Qualified software or cybersecurity employees: Form 566.
- Electric Vehicle Charging Tax: Form 579.
- Caring for Caregivers: Form 592 and supporting documents.
- Electricity generated by zero-emission facilities: Form 578, plus a schedule showing electricity generated in kilowatt-hours for each month of the tax year and the credit calculation.
- Volunteer Firefighter: A completed Firefighter Training Advisory Committee (FTAC) form with all required signatures.
- Aerospace employees and employers: Form 564 for employees or Form 565 for employers.
- Venture Capital Investment: Form 518-A or 518-B.
- Vehicle manufacturing employees and employers: Form 584 for employees or Form 585 for employers.
Other required documents include:
- Biomedical or cancer research contributions: A copy of the canceled check or receipt proving the donation.
- Oklahoma Capital Investment Board credit: The Tax Credit Certificate issued by the board.
- Oklahoma Affordable Housing credit: An eligibility statement from the Oklahoma Housing Finance Agency.
- Education contribution credits claimed at 75%: Evidence of the written commitment to contribute the same amount for an additional year.
- Transferred rehabilitation credits: Form 572 and the Oklahoma Tax Commission (OTC) acknowledgment of credits earned.
- Railroad Modernization: The Department of Transportation affidavit or, for a transferee, a copy of the transfer agreement and OTC acknowledgment.
Tax credits that are transferred, allocated or assigned must also be reported on Form 569.
How to file
Provide Form 511-CR and supporting documents with your Oklahoma tax return. Do not mail the information pages, pages 3 through 7, with your return. The supplied text does not give a mailing address or e-file instructions.
To complete the credit totals:
- Enter unused credits from earlier tax years in Column A. Do not include credits already used.
- Enter credits established for the current tax year in Column B, including qualifying transferred credits and subsequent-year portions of credits claimed over multiple years.
- Add Columns A and B to get Column C.
- Add lines 1a through 27 on line 28. For Railroad Modernization, multiply Column C, line 29a, by the printed 80.93% rate to get line 29c.
- Add lines 28 and 29c on line 30. Enter that total on the applicable line of your income tax return and enter the credit-type number in its box. If you claim more than one credit, enter 99 in the box.
Common mistakes
- Leaving out Form 569: The form warns that transferred, allocated or assigned credits will be denied if Form 569 is not filed.
- Mailing the information pages: Do not mail pages 3 through 7 with your income tax return.
- Putting pass-through credits on the wrong line: Members of non-electing pass-through entities must use the line for the specific credit type. For example, a share of the Blood Donation Credit goes on line 2.
- Overlooking education contribution credit caps: The notes warn that the allowed percentage may be reduced if total eligible credits exceed the cap. The relevant organization, foundation or school district will notify contributors annually.
- Claiming the full Railroad Modernization credit for 2025: The credit is limited to 80.93% of the otherwise allowable credit. Credits not allowed because of that percentage carry forward to subsequent years.
Questions people ask
Can I claim more than one credit on Form 511-CR?
Yes. Report each credit on its applicable line. When transferring the total to your income tax return, enter 99 in the credit-type box if you claim more than one credit.
Can I include electric vehicle charging tax credits earned in 2024?
Yes. Credits earned in 2024 and 2025 can be claimed on the 2025 income tax return. The credit cannot exceed the specified electric and plug-in hybrid vehicle registration fees. General vehicle registration fees do not qualify. Provide Form 579.
Can unused credits carry forward?
Many listed credits allow a carryover, but the period depends on the credit. Enter eligible unused carryover credits in Column A. For example, unused clean-burning motor vehicle fuel property credits established in tax year 2010 or later have a five-year carryover provision.
Where can I get the Volunteer Firefighter supporting form?
Contact the Firefighter Training Advisory Committee at 405.522.5015 for a form or questions. The completed form must include all required signatures.