513-NR: 2024 Form 513-NR Nonresident Fiduciary Income Tax Return Packet & Instructions (2024)

Who files this form

Every nonresident estate or trust with Oklahoma taxable income must file Form 513-NR for each taxable year. Oklahoma-source income includes rents and royalties, income from business activities in Oklahoma, Oklahoma partnership and S corporation income, and gains from sales of Oklahoma real property.

A nonresident estate is an estate whose decedent was not domiciled in Oklahoma at death. A nonresident trust is a trust that does not meet the packet’s definition of a resident trust. The fiduciary representative’s residence does not determine the estate’s or trust’s residence.

Special filing rules include:

• Grantor trusts: If federal Form 1041 is required, the Oklahoma return is also required. A return is also required when income is reported to Oklahoma under one entity identification number but the grantor files under a different number.
• Bankruptcy estates: The fiduciary must file Form 513-NR for an individual’s bankruptcy estate if the estate must file a federal income tax return.

Use this packet for a tax year beginning in 2024.

When it's due

• 2024 calendar-year returns: Generally, the return must be postmarked by April 15, 2025.
• Fiscal-year estates using the 2024 packet: The return must be postmarked by the 15th day of the fourth month following the close of the taxable year.

If a filing deadline falls on a day when Oklahoma Tax Commission offices are closed, filing by the end of the next business day is considered timely.

To avoid penalty and interest, pay the tax in full by the original due date.

What you'll need

Have these items ready:

• The estate’s or trust’s federal employer identification number (FEIN).
• A complete copy of federal Form 1041 and all required schedules.
• Schedules explaining differences between federal and Oklahoma amounts.
• Each beneficiary’s name, address, Social Security number, and federal Schedule K-1 figures. Complete an Oklahoma Schedule K-1 for each beneficiary.
• Direct deposit information if a refund is due.

Include additional documents when they apply:

• Source documents showing Oklahoma income tax withheld.
• A copy of the federal extension if relying on it to extend the Oklahoma filing deadline.
• For income excluded under an electing pass-through entity’s election, the required income schedule and OTC acknowledgement letter. Include Form 586 if the entity made a first-time election for the current tax year.
• Supporting schedules for net operating losses, depletion, or interest exclusions.
• Form 561-NR-F, federal Schedule D, and Form 8949 or 4797 when applicable to a capital gain deduction.
• Form 511-CR and required supporting documents for credits claimed on that form.

How to file

E-file: Form 513-NR can be filed electronically. Visit tax.ok.gov for approved filing options.

Mail your return and payment to:

Oklahoma Tax Commission

PO Box 26800

Oklahoma City, OK 73126-0800

Payments may also be made online through OkTAP at tax.ok.gov. Make checks or money orders payable to “Oklahoma Tax Commission.”

If mailing a payment separately from the return, include a completed Business Filers Income Tax Payment Voucher, Form EF-V, and send it to:

Oklahoma Tax Commission

PO Box 26890

Oklahoma City, OK 73126-0890

Do not include other tax reports or correspondence with that separate payment.

The fiduciary must sign the return. If there is more than one fiduciary, one may sign. Keep copies of all documents and give each beneficiary a copy of their Oklahoma Schedule K-1.

Common mistakes

• Leaving out direct deposit information: Refunds must be made by direct deposit. Missing information will delay refund processing.
• Using an incorrect FEIN or making calculation errors: Check the FEIN on every form and schedule, and review your calculations.
• Omitting attachments or the signature: Missing federal returns or required schedules can slow processing. Do not forget to sign.
• Putting beneficiary withholding on line 31: Do not include withholding paid on behalf of beneficiaries as estimated tax payments. Withholding claimed at the fiduciary level belongs on line 33.
• Failing to report transferred or allocated credits on Form 569: The affected credits will be denied if the form is not filed.
• Trying to change line 39 after processing: The amount applied to next year’s estimated tax cannot be changed after the original return is processed. Line 39 is not valid on amended returns.

Questions people ask

Does a federal extension also extend my Oklahoma return?

Yes, if the federal extension is valid and no Oklahoma liability is owed. Include a copy of the federal extension with the Oklahoma return. If the federal return is not extended or Oklahoma tax is owed, an Oklahoma filing extension can be requested on Form 504-C. Interest is charged from the original due date, and at least 90% of the tax liability must be paid by that date to avoid late-payment penalty charges.

Must trusts and estates make estimated tax payments?

Trusts must make quarterly estimated payments when the tax for the year can reasonably be expected to be $500 or more. Use Form OW-8-ESC. Estates are not required to make estimated tax payments.

How do I amend a return?

Use Form 513-NR, check the amended return box, and complete Schedule 513-NR-X on page 5. Report previously paid amounts on line 35 and previous refunds or overpayments applied on line 36. Include the federal amended return and proof of IRS refund or payment, if available before the statute of limitations expires. Use the tax table for the year being amended.

How is a grantor trust reported?

Complete the heading on Form 513-NR and attach a schedule of income and deductions showing Oklahoma income, including any pass-through withholding. Include the grantor’s name, address, and Social Security number. Part 2 may be used for the grantor information.

Official sources

• https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/corporate-income-tax/past-year/2024/513-NR-Pkt-2024.pdf