513: 2025 Form 513 Oklahoma Resident Fiduciary Income Tax Return Packet & Instructions (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 513 is the 2025 Oklahoma Resident Fiduciary Income Tax Return for resident trusts and estates. It reports taxable income and the adjustments used to determine Oklahoma taxable income. This packet includes the return, instructions, and the Oklahoma trusts and estates income t
Who files this form
Every resident estate or trust must file a return for each taxable year. Only resident estates and trusts use Form 513. Nonresident estates and trusts use Form 513-NR.
- A resident estate is the estate of someone who was domiciled in Oklahoma at death.
- A resident trust contains property from someone who was 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 estate's or trust's residence.
The fiduciary is responsible for filing and signing the return. If there is more than one fiduciary, one may sign.
For an individual's bankruptcy estate, the fiduciary must file Form 513 if the estate must file a federal income tax return. Use Form 513 as a transmittal for Form 511 and include a complete copy of the federal bankruptcy return.
When it's due
- 2025 calendar-year returns: Generally, the return must be postmarked by April 15, 2026.
- Estates using a fiscal tax 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 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.
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).
- Federal Form 1041 figures, a copy of the federal return where applicable, and all required schedules. Simple trusts must provide a complete copy of Federal Form 1041.
- Schedules explaining differences between federal amounts in Column A and Oklahoma amounts in Column B.
- 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.
Additional attachments depend on what you report or claim. Examples include:
- A copy of your federal extension, if using it to extend the Oklahoma filing deadline.
- A detailed schedule and Forms 1099 for an exclusion of interest on U.S. government obligations. Mutual fund interest also requires documentation supporting the exempt percentage.
- Form 561-F, federal Schedule D, and Form 8949 or 4797 when applicable for the Oklahoma capital gain deduction.
- Form 511-CR and required supporting documents for credits claimed on that form.
- A supporting schedule showing how Oklahoma bonus depreciation and federal depreciation add-backs were allocated by beneficiary.
How to file
Prepare the return: Use this packet for a tax year beginning in 2025. Enter the exact Federal Form 1041 figures in Column A and the applicable Oklahoma income and deductions in Column B. Complete the beneficiary information in Part 2 and provide each beneficiary with an Oklahoma Schedule K-1. Sign the return and keep copies for your records.
E-file: Form 513 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
Payment options: Pay online through OkTAP at oktap.tax.ok.gov, or use a check or money order payable to “Oklahoma Tax Commission.”
If mailing a payment separately from your 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
- Leaving Part 2 incomplete. This may delay processing.
- Omitting the applicable tax-year type checkbox. Missing fiscal-year, short-year, or 52/53-week-year information may cause a significant processing delay. No interest will accrue on a pending refund during that delay.
- Leaving out direct deposit information. Refunds must be made by direct deposit, and missing information delays the refund.
- Missing attachments. Include applicable federal returns and required schedules to avoid slower processing.
- Incorrect FEINs, calculation errors, or missing signatures. Check all forms and schedules before filing.
- Netting bonus depreciation adjustments. Report the federal depreciation add-back and Oklahoma bonus depreciation subtraction separately, in full.
- Reporting beneficiary withholding as estimated tax on line 28. The packet specifically says not to include it there.
- Omitting Form 569 for transferred, assigned, or allocated credits. The affected credits will be denied.
Questions people ask
Does a federal extension also extend my Oklahoma return?
A valid federal filing extension automatically extends the Oklahoma filing deadline if no Oklahoma liability is owed. Include a copy of the federal extension. If the federal return is not extended or Oklahoma tax is owed, an Oklahoma filing extension can be requested on Form 504-C. At least 90% of the tax liability must be paid by the original due date to avoid late-payment penalties. Interest runs from the original due date.
Do trusts and estates need to make estimated tax payments?
Trusts must make quarterly estimated payments when their tax 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 Form 513 return?
Use Form 513, mark the Amended Return box, and complete Schedule 513-X on page 5. Report amounts previously paid on line 32 and prior refunds or overpayments applied on line 33. 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.
Does a grantor trust need to file Form 513?
A grantor trust is treated the same on the Oklahoma return as on the federal return. If federal Form 1041 is required, the Oklahoma return is also required. Provide the information at the top of page 1 and a schedule of Oklahoma income and deductions, including pass-through withholding and the grantor's name, address, and Social Security number.
Can I apply an overpayment to next year's estimated tax?
On an original return, enter the amount on line 36. That line cannot be changed after the original return has been processed. Overpayments on amended returns cannot be applied to next year's estimated tax.