584: 2025 Form 584 Credit for Employees in the Vehicle Manufacturing Industry (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 584 calculates the Credit for Employees in the Vehicle Manufacturing Industry for 2025. It records qualified employer and engineering degree information, the current-year credit, and unused credits carried over from prior years.
Who files this form
Form 584 is for qualified employees claiming Oklahoma’s Credit for Employees in the Vehicle Manufacturing Industry, including unused credit carried over from earlier years.
To qualify, you must:
- Be employed in Oklahoma by, or contract in Oklahoma with, a qualified employer on or after January 1, 2018. The employer’s principal business activity must involve vehicle manufacturing.
- Have an undergraduate or graduate engineering degree from a qualified institution. Both the program and degree type must have been accredited by the Engineering Accreditation Commission of ABET when you graduated.
- Generally, not have worked in vehicle manufacturing in Oklahoma immediately before the qualifying employment or contract.
The definition does not exclude people who worked in vehicle manufacturing, but not as full-time engineers, before earning their qualifying degree. It also includes qualifying degree holders employed by a professional staffing company and assigned to vehicle manufacturing work in Oklahoma.
The form’s definition of vehicle manufacturing includes qualifying vehicle manufacturing companies first placed in operation in Oklahoma after November 1, 2018, and automotive parts manufacturing companies after November 1, 2019. It excludes low-speed electric vehicles and vehicles made primarily for off-road use. For operations placed in service after November 1, 2018, and before November 2, 2019, it also excludes buses and truck-tractors.
What you'll need
Have these details available to complete Form 584:
- Your name as shown on your return and Social Security number.
- Your qualified employer’s name, Federal Employer Identification Number (FEIN), and your employment dates in Oklahoma.
- Your college or university’s name, city and state, qualified program name, degree type, and graduation date.
- Any unused credit amounts from prior years and the tax years when those credits were originally established.
- Form 511-CR, where the form directs you to enter the credit amounts.
If this is your first year claiming the credit, you may be asked for proof of your engineering degree, such as a diploma or transcript. You may choose to enclose that proof.
How to file
Complete the form as follows:
- Enter your name and Social Security number.
- In Part 1, enter your qualified employer’s name, FEIN, and your Oklahoma employment dates.
- In Part 2, enter your college or university information, qualified program, undergraduate or graduate degree type, and graduation date.
- On Part 3, line 1, enter $5,000 if you are in your first five years of Oklahoma employment with a qualified employer. The credit is allowed for up to five taxable years. Enter the amount on Form 511-CR as directed.
- On line 2, enter allowable unused credits from earlier years and the years when they were originally established.
- Add lines 1 and 2. Enter the total on line 3 and on Form 511-CR.
The supplied form does not give mailing instructions, an e-file method, or a filing address.
Common mistakes
- Overlooking accreditation requirements. Both your program and degree type must have been accredited by the Engineering Accreditation Commission of ABET on your graduation date.
- Extending a carryover beyond its allowed period. Unused credits may be carried over, in order, for up to five years from the date the credit was originally established.
- Skipping Form 584 in a carryover year. The form says you must complete a Form 584 for each carryover year.
- Overlooking the overall credit cap. The form notes a $2 million overall limit on credit allowed to offset tax in a taxable year. It also states that the full statutory credit is available for tax year 2025.
Questions people ask
How much is the credit for tax year 2025?
A qualified employee may claim $5,000 each year for up to the first five years. The form states that the full statutory credit is available for tax year 2025.
What if my available credit is more than my tax liability?
You may carry over unused credit for up to five years from the date it was originally established. Complete Form 584 for each carryover year.
Do I have to include my diploma or transcript?
The form says you may be asked for proof of your engineering degree in the first year you claim the credit. You may choose to enclose a diploma or transcript.
Can someone employed by a staffing company qualify?
The qualified employee definition includes people with a qualifying undergraduate or graduate degree who are employed by a professional staffing company and assigned to work in vehicle manufacturing in Oklahoma.