569: 2025 Form 569 Reporting Form for the Transfer or Allocation of a Tax Credit (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 569 reports the transfer, allocation, or assignment of a tax credit. It identifies the credit, the amount involved, and the people or entities receiving it.
Who files this form
Use Form 569 to report any tax credit authorized under Title 68 of the Oklahoma Statutes that you have transferred, allocated, or assigned.
This includes both:
- The person or entity that originally generated the credit.
- A person or entity that received the credit and is transferring, allocating, or assigning any portion of it to someone else.
When it's due
For tax year 2025, file Form 569 with the Oklahoma Tax Commission on or before the 20th day of the second month following the tax year in which you transferred or allocated the credit.
What you'll need
Have the following information ready:
- Your name or entity name, address, phone number, FEIN or SSN, entity type, and tax year.
- If you received the credit from someone else, that person's or entity's name and FEIN or SSN.
- The credit's name and line number from page 4, plus the amount transferred, allocated, or assigned.
- For transfers or assignments: each recipient's name, FEIN or SSN, transfer or assignment date, and credit amount.
- For allocations: each shareholder's, partner's, or member's name, FEIN or SSN, credit amount, and whether that recipient is a pass-through entity (PTE).
If you need more rows, attach a supplemental schedule using the same format as Part 3 or Part 4.
How to file
- Complete Part 1 with your general information and select whether you originally generated the credit or received it from someone else.
- Complete Part 2 using the credit name and line number from page 4. The amount reported should equal the total in Parts 3 and 4.
- Complete Part 3 for transfers or assignments. Carry any supplemental schedule total to line 9.
- Complete Part 4 if you are a PTE allocating a credit. Mark an “X” for any recipient that is itself a PTE. Carry any supplemental schedule total to line 33.
- Sign and date the form.
File electronically: Access the form at oktap.tax.ok.gov.
File by mail: Send the form and any supplemental schedules to:
Oklahoma Tax Commission
PO Box 26800
Oklahoma City, OK 73126-0800
Common mistakes
- Claiming a credit before reporting it on Form 569. The form warns that a credit claimed on a state tax return without first being reported on Form 569 will be disallowed. It will only be allowed after the required Form 569 is filed.
- Submitting only changed information on an amended report. An amended report replaces the original in its entirety. Mark the Amended Report box with an “X” and complete the whole form, not just supplemental information.
Questions people ask
Which tax year should I enter?
If you originally generated the credit, enter the tax year it was generated. If you received the credit from someone else, enter the tax year it was transferred, allocated, or assigned to you.
Where do I find the credit name and line number?
Page 4 lists credits that are transferable, allocable, or assignable. Use the name and corresponding line number from that list in Part 2.
What if I need more space for recipients?
Attach a supplemental schedule in the same format as the applicable part. Carry its total to Part 3, line 9, for transfers or assignments, or Part 4, line 33, for allocations.
Can I let the Oklahoma Tax Commission discuss the report with my preparer?
Yes. Check the box on the form authorizing the Oklahoma Tax Commission to discuss the report with your tax preparer.