EF-PTE: 2024 Form EF-PTE Pass-Through Entities Income Tax Payment Voucher (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form EF-PTE is a payment voucher for pass-through entities paying a balance due on a 2024 Form 512-S or 514 that has already been filed. It identifies the entity and lists the amounts of 4% tax payments, 4.75% tax payments, and the total payment.
Who files this form
Form EF-PTE is a payment voucher for pass-through entities completing Oklahoma Form 512-S or 514. Use it to send a check or money order for a balance due after filing your 2024 return.
Using the voucher is strongly encouraged, but there is no penalty for not using it.
Corporations that are not electing pass-through entities should use Form EF-V. Individuals filing Form 511 or 511-NR should use Form 511-V.
What you'll need
To prepare the voucher and payment, have:
- The entity’s name, address, daytime phone number, and Federal Employer Identification Number.
- The tax year information.
- The amounts of 4% tax payments, 4.75% tax payments, and the total payment.
- One check or money order per voucher, payable to the “Oklahoma Tax Commission,” with the entity’s name on it.
Your income tax return should already be filed. Do not include a copy with the voucher.
How to file
- Make sure your 2024 Form 512-S or 514 has already been filed, either on paper or electronically.
- Complete Form EF-PTE and cut along the dotted line. Submit the bottom portion with your payment.
- Put the voucher and one check or money order loose in the envelope. Do not attach them or include a copy of your return.
- Mail them to:
Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890
Instead of paying by check or money order, you may pay online. Visit OkTAP at tax.ok.gov to learn more about paying accounts online.
Common mistakes
- Sending cash. Use a check or money order, or visit OkTAP for online payment information.
- Sending more than one check or money order per voucher.
- Leaving the entity’s name off the check or money order.
- Making the payment payable to someone other than the “Oklahoma Tax Commission.”
- Including a copy of the income tax return. The return should already be filed.
- Stapling or otherwise attaching the payment to the voucher. Put them loose in the envelope.
- Folding, stapling, or paper clipping the voucher, or tearing or cutting below the indicated line.
Questions people ask
Is Form EF-PTE required?
Using it is strongly encouraged because it helps the Oklahoma Tax Commission process your payment more accurately and efficiently. There is no penalty for not using it.
Can I pay online instead?
Yes. Online payment is an alternative to a check or money order. Visit OkTAP at tax.ok.gov for more information.
Should I send my tax return with the voucher?
No. Your paper or electronic return should already be filed with the Oklahoma Tax Commission. Do not enclose a copy.
Who should I make the check payable to?
Make your check or money order payable to the “Oklahoma Tax Commission.” Make sure the entity’s name appears on it.
Can individual filers use this voucher?
Individuals completing Form 511 or 511-NR should use Form 511-V instead.