511-EIC: 2025 Form 511-EIC Oklahoma Earned Income Credit Worksheet (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 511-EIC is Oklahoma’s Earned Income Credit Worksheet for 2025. It uses earned income for 2024 or 2025 and the attached credit table to calculate the amount to enter on the earned income credit schedule for Form 511 or Form 511-NR.
Who files this form
Use Form 511-EIC to calculate the Oklahoma Earned Income Credit (EIC) for tax year 2025. Provide a copy with your Oklahoma income tax return when claiming the credit.
Complete lines 6–13 if, during the tax year being calculated, you:
- Were self-employed at any time.
- Are filing IRS Schedule SE because you were a member of the clergy or had church employee income.
- Are filing IRS Schedule C as a statutory employee.
What you'll need
Have these forms and details available:
- Your name as shown on Form 511 or Form 511-NR, and your Social Security number.
- IRS Form 1040 or 1040-SR for the tax year being calculated. The worksheet uses lines 1z and 11.
- IRS Schedules SE, C, F, and Schedule K-1 (Form 1065), as applicable to your income.
- The EIC Table attached to Form 511-EIC.
- Details of any excluded Medicaid waiver payments included on federal line 1z, and any nontaxable combat pay you elect to include in earned income.
If you use 2024 income for comparison and had no Oklahoma filing requirement for 2024, attach a complete copy of your federal return for that year. Otherwise, do not use that prior-year income for comparison.
How to file
Complete Form 511-EIC using the attached EIC Table and provide a copy with your income tax return.
Line 20 directs you to enter the larger of the calculated line 20 amounts on either:
- Form 511, Schedule 511-G, line 1; or
- Form 511-NR, Schedule 511-NR-F, line 1.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving out the worksheet: The form says to provide a copy of Form 511-EIC with your income tax return.
- Using prior-year income without the required attachment: If you had no Oklahoma filing requirement for the prior tax year, attach a complete copy of that year's federal return or do not use the prior-year income for comparison.
- Confusing the EIC Table with a tax table: The attached table specifically states that it is not a tax table.
Questions people ask
Which year's income can I use for the 2025 Oklahoma EIC?
The form says the 2025 credit is based on earned income for either tax year 2024 or 2025. If you had no Oklahoma filing requirement for 2024, you must attach a complete copy of your 2024 federal return to use that income for comparison.
Why does the worksheet include a 2020 EIC Table?
For tax year 2022 and later, Oklahoma requires the EIC to be calculated using the federal EIC requirements in effect for the 2020 income tax year.
Is the Oklahoma EIC refundable?
Yes. The form states that the Oklahoma EIC is refundable beginning with tax year 2022.
Can I include nontaxable combat pay in earned income?
Yes. If you elect to include it, line 4 tells you to enter all your nontaxable combat pay.