579: 2025 Form 579 Electric Vehicle Charging Tax Credit (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 579 calculates the Electric Vehicle Charging Tax Credit for charging taxes and qualified vehicle registration fees paid in 2024 and 2025. It reports the total credit to enter on Form 511-CR for the 2025 income tax return.
Who files this form
Use Form 579 to claim the Oklahoma Electric Vehicle Charging Tax Credit as an individual or lawfully recognized entity that paid electric vehicle charging taxes.
The credit is limited to qualifying registration fees paid for electric and plug-in hybrid vehicles under the statutes listed on the form. General vehicle registration fees do not qualify.
Complete a separate Form 579 for each vehicle for which you claim the credit.
What you'll need
- Receipts for electric vehicle charging taxes and qualifying registration fees paid in 2024 and 2025, as applicable, to support the amounts claimed.
- Your name as shown on your return and your Social Security number or federal employer identification number.
- Form 511-CR, where you enter the total credit from Form 579.
- Form 569 if tax credits were transferred or allocated.
How to file
- Enter your name and Social Security number or federal employer identification number. Indicate the vehicle type.
- On lines 1 and 2, enter electric vehicle charging taxes and qualifying registration fees paid during 2024. Enter the smaller amount on line 3.
- On lines 4 and 5, enter those amounts for 2025. Enter the smaller amount on line 6.
- Add lines 3 and 6. Enter the total on line 7 and on Form 511-CR.
- If claiming the credit for multiple vehicles, complete a separate Form 579 for each vehicle and enter the combined line 7 amounts on Form 511-CR.
Provide receipts supporting the taxes and registration fees claimed. Credits earned in 2024 and 2025 can be claimed on the 2025 income tax return.
The supplied form does not specify a mailing address or e-filing method.
Common mistakes
- Counting general registration fees. General vehicle registration fees under 47 OS Section 1132 do not qualify.
- Using one Form 579 for several vehicles. The form requires a separate Form 579 for each vehicle, with the line 7 totals combined on Form 511-CR.
- Not providing receipts. Provide receipts for taxes and registration fees paid to support the claim.
- Not reporting transferred or allocated credits. These must be reported on Form 569. Failure to file it will result in denial of the affected credits.
Questions people ask
Can I claim credits earned in 2024 on my 2025 return?
Yes. Credits earned in both 2024 and 2025 can be claimed on the 2025 income tax return.
How much credit can I claim?
For each year, the credit is the smaller of the electric vehicle charging taxes paid or the qualifying electric vehicle registration fees paid. Form 579 adds the credits for 2024 and 2025.
What happens if I cannot use all of the allowed credit?
The form provides a five-year carryover for credit allowed but not used.
Which vehicles qualify?
A 100% electric vehicle must run solely on a battery with at least 20 kilowatt hours of capacity. A plug-in hybrid must use both an internal combustion engine and a battery with at least 5 kilowatt hours of capacity. In both cases, the battery must recharge from an external electricity source, and the vehicle must have at least four wheels and be designed mainly for public roads, not rail use. Vehicles made primarily for off-road use, golf carts, and other vehicles with maximum speeds of 30 mph or less do not qualify.