538-H: 2024 Form 538-H Claim for Credit or Refund of Property Tax (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form 538-H is used to claim a credit or refund for property taxes paid on your homestead for 2024. It reports gross household income and real estate taxes paid, and calculates property tax relief of up to $200.
Who files this form
Form 538-H is used to claim Oklahoma property tax relief. For the 2024 claim, the eligibility requirements include:
- You were an Oklahoma resident and legally domiciled in Oklahoma for all of 2024.
- You meet the age or disability requirement. The form asks whether you or your spouse are 65 or older, or whether you were totally disabled for the full year.
- You are the head of household, meaning an owner or joint owner who maintained the home and provided your own support for home furnishings and other material necessities.
- Your total gross household income for 2024 was $12,000 or less.
- You paid property taxes on the home you occupied during 2024.
Each head of household may file only one claim per year. If you are required to file an Oklahoma income tax return, you must include this claim with a credit claimed on Form 511.
When it's due
For tax year 2024, Form 538-H is due on or before June 30, 2025.
The form's instructions say your return must be postmarked by the due date to be timely. You cannot file an amended return after the due date to claim this credit.
What you'll need
- A copy of your property tax bill. This must be included with the claim.
- Proof of disability, if claiming based on disability. The form requires proof if you answer yes to being totally disabled for the full year.
- Your federal return, including schedules, when applicable. The form requires this for income reported on lines 11 and 12, including rentals, royalties, partnerships, estates and trusts, property-sale gains, and business or farm income.
- Income information for everyone in your household. You need total gross taxable and nontaxable income and assistance received in 2024, except gifts. Include dependents' income and Social Security payments, including Medicare.
- Personal and banking information. Have your Social Security number, your spouse's information for a joint return, and your address and phone number. If requesting direct deposit, have your routing number, account number, and account type.
How to file
- Answer the qualification questions in Part 1.
- Complete Part 2 with all household members' gross income for 2024. Round to the nearest dollar and do not enter negative amounts. If the total exceeds $12,000, stop: you do not qualify.
- In Part 3, enter the 2024 real estate taxes paid on your homestead. Subtract 1% of total gross household income to calculate the credit or refund, which cannot exceed $200.
- Attach the required documents and sign and date the form. The form also has a spouse's signature line.
If you must file Form 511: Include Form 538-H with your return. Enter the claim amount on Form 538-H, line 18, and Form 511, line 24. Use Form 511's direct deposit section if requesting direct deposit.
If you are not required to file an Oklahoma income tax return: Enter the refund amount on line 19. Complete Form 538-H's Direct Deposit Option section if you want an eligible checking or savings account deposit.
The printed mailing address is:
Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126-0800
Common mistakes
- Filing despite a disqualifying answer. Do not file if you answered no to full-year Oklahoma residency, or no to both the age and full-year disability questions.
- Entering negative income amounts. The form specifically prohibits negative amounts.
- Leaving out household income. Report gross taxable and nontaxable income and assistance for all household members, not just your own income.
- Including personal property taxes. The instructions say not to include them.
- Forgetting your tax bill. A copy must accompany the claim.
- Entering incorrect bank details. Verify your routing and account numbers. A failed direct deposit results in a debit card.
- Requesting direct deposit through a foreign financial institution. The OTC does not allow this; a paper check will be issued instead.
- Waiting until after the deadline to claim through an amended return. The claim must be filed by the due date.
Questions people ask
How much can I claim?
The claim is the amount of qualifying property taxes paid minus 1% of total gross household income, up to a maximum of $200.
Do gifts count as household income?
No. The definition of gross household income excludes gifts. Otherwise, it includes income of every type received by everyone living in the household, whether taxable or not.
What counts as proof of disability?
Proof may be established by certification from a state government agency or an insurance company, or as required by the OTC. Eligibility for disability benefits under the Federal Social Security Act also constitutes proof.
How will I receive my refund if I am not filing Form 511?
You may request direct deposit into an eligible checking or savings account. If you do not choose direct deposit, or the deposit fails, you will receive a debit card. If you use a foreign financial institution, you will receive a paper check.
Where can I get help?
Call the Taxpayer Resource Center at 405.521.3160.