538-S: 2024 Form 538-S Claim for Credit Refund of Sales Tax (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form 538-S is used to claim a credit or refund of sales tax for 2024. It reports household income, dependents and qualified exemptions, and calculates the credit at $40 per qualified exemption.
Who files this form
Form 538-S is used to claim Oklahoma's sales tax credit or refund for tax year 2024.
You must have been legally domiciled in Oklahoma for the entire year and meet one of these income tests:
- Total gross household income was $20,000 or less.
- Total gross household income was $50,000 or less, and you could claim an exemption for a dependent, you or your spouse were age 65 or older by December 31, 2024, or you had a physical disability constituting a handicap to employment. Proof of disability is required.
You are not eligible if you received Temporary Assistance for Needy Families (TANF) for any month in 2024. Individuals living in Oklahoma under a visa and people convicted of a felony who were in Department of Corrections custody for any portion of the year are also ineligible.
A taxpayer or spouse who died during 2024 does not qualify for the credit.
The Department of Human Services will make sales tax refunds to people who continuously received aid to the aged, blind, disabled or Medicaid payment for nursing home care from January 1 through December 31, 2024.
When it's due
For tax year 2024, the printed filing deadlines are:
- April 15: If you are required to file an Oklahoma income tax return, file the return claiming the credit with signed Form 538-S by this deadline.
- June 30: If you are not required to file an Oklahoma income tax return, file Form 538-S by this deadline.
The instructions also reference an April 20 due date for electronically filed income tax returns in the extension provision. If you have an income tax filing extension, file Form 538-S with your return by the extended due date and provide a copy of the extension.
A later due date provided by the Internal Revenue Code applies. If the due date falls on a weekend or legal holiday when Oklahoma Tax Commission offices are closed, the deadline is the next business day.
You cannot use an amended return to claim this credit after the due date, including extensions.
What you'll need
Have the following information and attachments ready, as applicable:
- Taxpayer and spouse names, Social Security numbers, mailing address, and 2024 physical address if different.
- Each dependent's name, Social Security number, age, relationship and yearly income. If you have more than four dependents, attach a statement with this information.
- Income information for everyone in your household, including taxable and nontaxable income and assistance received in 2024. Include W-2 information, including nontaxable amounts.
- Your federal return, including schedules, when reporting income on line 11 from rentals, royalties, partnerships, estates, trusts or property gains, or on line 12 from business or farming.
- Proof of disability if qualifying on that basis. Accepted proof includes certification by a state government agency, insurance company or physician; eligibility for federal Social Security disability benefits; or Veterans Administration certification of a service-connected disability.
- A copy of your filing extension, if applicable.
- Your bank routing number, account number and account type if requesting direct deposit.
If filing Form 511, provide signed Form 538-S with that return.
How to file
- Complete the taxpayer, exemption and dependent information. Do not list yourself or your spouse as a dependent.
- Report household income in Part 3 and add lines 1 through 13 to get total gross household income on line 14. Do not enter negative amounts.
- If you qualify, multiply the total qualified exemptions in Box D by $40 and enter the credit on line 15.
- Sign and date the form, including the spouse's signature where applicable.
If filing Form 511: Carry the credit to Form 511, line 25, and provide signed Form 538-S. This also applies if you are not required to file but are filing Form 511 to recover withholding or estimated payments. Complete refund banking information on Form 511.
If not filing an income tax return: Mail the completed and signed Form 538-S to:
Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126-0800
Use Form 538-S's refund section to choose direct deposit into a checking or savings account, a debit card or a paper check.
Common mistakes
- Leaving the form incomplete. The form warns that missing information may delay your refund.
- Entering negative income amounts. The form says negative amounts are not allowed.
- Listing yourself or your spouse as a dependent. Both the form and its instructions say not to do this.
- Leaving out nontaxable household income. Include taxable and nontaxable income and assistance received by all household members. Do not include income deferred for federal income tax purposes, such as deductible contributions to a 401(k) or traditional IRA; the instructions say to include it when distributed and taxed on the federal return.
- Entering incorrect bank information. Verify the routing and account numbers. If direct deposit fails, you will receive a debit card.
- Requesting direct deposit through a foreign financial institution. The Oklahoma Tax Commission does not allow it; the form says a paper check will be issued instead.
- Waiting until after the deadline to claim the credit on an amended return. The claim must be filed by the due date, including extensions.
Questions people ask
How much is the credit?
The credit is $40 for each qualified exemption claimed in Box D. No credit is allowed if total gross household income exceeds the applicable income limit.
Whose income counts toward the household limit?
Income received by all people living in the same household counts, whether taxable or not. Examples include child support, workers' compensation, school grants or scholarships, veterans disability compensation and the income types listed on the form.
Who can I list as a dependent?
The person must qualify and be claimed as a dependent for federal income tax purposes. The other sales tax credit requirements also apply, including Oklahoma residency for the entire year. Provide the dependent's name, Social Security number, age, relationship and yearly income.
What happens if I do not choose a refund option?
If you are not filing Form 511 and leave the refund options blank, you will receive a debit card. A paper check requires a refund of at least $10. If you request a check for less than $10, a debit card will be issued.
What if the taxpayer or spouse died after 2024 but before filing?
If the death occurred after December 31, 2024, but before the form was filed, the deceased person's credit or refund will be issued to their estate. Enter the date of death in the box next to that person's Social Security number.