513-NR: 2025 Form 513-NR Nonresident Fiduciary Income Tax Return Packet & Instructions (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 513-NR is Oklahoma’s Nonresident Fiduciary Income Tax Return for trusts and estates. It reports income and Oklahoma adjustments and calculates Oklahoma income tax liability. The 2025 packet includes the return, filing instructions, and the Oklahoma Trusts and Estates Income
Who files this form
Every nonresident estate or trust with Oklahoma taxable income must file a return for each taxable year. The packet lists income such as Oklahoma rents and royalties, business income, partnership and S corporation income, and gains from sales of Oklahoma real property.
- A nonresident estate is an estate other than one whose decedent was domiciled in Oklahoma at death.
- A nonresident trust is a trust other than a resident trust. A resident trust contains property from someone domiciled in Oklahoma at death for a testamentary trust, when the property was transferred to the trust, or when the trust became irrevocable.
- The fiduciary representative's residence does not determine the residence of the estate or trust.
For a grantor trust, an Oklahoma return is required if federal Form 1041 is required. Form 513-NR is also required when income is reported to Oklahoma under one entity identification number and the grantor files under a different number.
The fiduciary must file Form 513-NR for an individual's bankruptcy estate if a federal income tax return is required for that estate.
When it's due
- 2025 calendar-year returns: Generally, the return must be postmarked by April 15, 2026.
- Estates using a fiscal year beginning in 2025: The return must be postmarked by the 15th day of the fourth month following the close of the taxable year.
If the last filing day falls on a day when Oklahoma Tax Commission offices are closed, filing by the end of the next business day is considered timely.
Pay the tax in full by the original due date to avoid penalty and interest.
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 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 and provide a copy to that beneficiary.
- Direct deposit information if a refund is due.
Depending on the return, also provide:
- Source documents showing Oklahoma income tax withheld.
- A copy of the federal extension if relying on it to extend the Oklahoma filing deadline.
- Schedules supporting net operating losses, depletion, exempt interest, or bonus depreciation allocations.
- 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.
For a grantor trust, provide a schedule of income and deductions showing Oklahoma income, any pass-through withholding, and the grantor's name, address, and Social Security Number.
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
The fiduciary must sign the return. If there is more than one fiduciary, one fiduciary may sign. Keep copies of the completed documents for your records.
Payment options: Pay electronically through OkTAP at oktap.tax.ok.gov, or pay by check or money order payable to the “Oklahoma Tax Commission.”
If mailing a check or money order separately from the return, include a completed Form EF-V, Business Filers Income Tax Payment Voucher, 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.
Common mistakes
- Using the wrong year's packet: This packet is for a tax year beginning in 2025.
- Leaving out the tax-year type: Indicate fiscal year, short year, or 52/53-week year when applicable. Missing this information may significantly delay processing, and no interest will accrue on a pending refund.
- Missing or incorrect basic information: Check the FEIN on all forms and schedules, review calculations, and sign the return.
- Leaving out attachments: Missing federal returns or required schedules can slow processing.
- Omitting direct deposit information: Refunds must be made by direct deposit. Missing information will delay refund processing.
- Netting depreciation adjustments: Report the federal depreciation add-back and Oklahoma bonus depreciation subtraction in full on their separate lines.
- Putting beneficiary withholding on line 32: Do not include withholding paid on behalf of beneficiaries as estimated tax payments. Withholding claimed at the fiduciary level belongs on line 34.
- Missing Form 569: Assigned, transferred, or allocated tax credits must be reported on Form 569. Failure to file it will cause the affected credits to be denied.
Questions people ask
Does a federal extension also extend the Oklahoma return?
Yes, if the federal extension is valid and no Oklahoma tax liability is owed. Include a copy with the Oklahoma return. If the federal return is not extended or Oklahoma tax is owed, an Oklahoma filing extension can be granted on Form 504-C. At least 90% of the tax liability must be paid by the original due date to avoid late-payment penalty charges. Interest runs from the original due date.
Must trusts and estates make estimated tax payments?
Trusts must make quarterly estimated payments when the year's tax can reasonably be expected to be $500 or more. Use Form OW-8-ESC. Estates are not required to make estimated payments.
How do I amend a return?
Use Form 513-NR, mark the Amended Return box on page 1, and complete Schedule 513-NR-X on page 5. Report amounts previously paid on line 36 and refunds received or overpayments applied on line 37. Provide 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.
Can I change the amount applied to next year's estimated tax?
Line 40 cannot be changed after the original return has been processed. It is not valid on amended returns, and an amended-return overpayment cannot be applied to next year's estimated tax.