EF-PTE: 2025 Form EF-PTE Pass-Through Entities Income Tax Payment Voucher (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form EF-PTE is a payment voucher for pass-through entities paying a balance due on a 2025 Form 512-S or 514 that has already been filed. It lists 4% and 4.75% tax payment amounts, penalty and interest, and the total payment.
Who files this form
Form EF-PTE is for pass-through entities completing Oklahoma Form 512-S or 514. Use it to send a check or money order for a balance due on your 2025 return after the return has already been filed.
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 completing Form 511 or 511-NR should use Form 511-V.
What you'll need
To prepare your 2025 voucher and mailed payment, have:
- The entity's name, address, federal employer identification number, and daytime phone number.
- The tax year beginning and ending dates, if not using calendar year 2025.
- The amounts of 4% tax payments, 4.75% tax payments, penalty and interest, and total payment.
- One check or money order 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
Before using Form EF-PTE, file your Form 512-S or 514 with the Oklahoma Tax Commission, either on paper or electronically.
For a mailed payment:
- Complete the voucher with the entity's information, tax year, and payment amounts.
- Cut along the dotted line and submit the bottom portion.
- Include one check or money order payable to the “Oklahoma Tax Commission.” Make sure the entity's name appears on it.
- Put the voucher and payment loose in the envelope. Do not include a copy of your return.
- Mail your 2025 payment and voucher to:
Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890
Instead of paying by check or money order, you can make an online payment. Visit OkTAP at oktap.tax.ok.gov to learn more.
Common mistakes
- Do not send cash. Send only one check or money order per voucher.
- Make the payment payable to the “Oklahoma Tax Commission” and include the entity's name on the check or money order.
- Do not staple or otherwise attach the payment to the voucher. Put them loose in the envelope.
- Follow the voucher's handling reminders: do not fold, staple, or paper clip, and do not tear or cut below the indicated line.
- Do not enclose a copy of your Oklahoma income tax return. The return should already be filed.
- If you filed after the due date, compute interest on the income tax due at 1.25% per month from the return's original due date.
- If 90% of the tax liability was not paid by the original due date, compute a 5% penalty on the income tax due.
Questions people ask
Is Form EF-PTE required?
The Oklahoma Tax Commission strongly encourages using it to help process your payment accurately and efficiently, but there is no penalty for not using the voucher.
Can I pay online instead of mailing a check?
Yes. Online payment is an alternative to paying by check or money order. Visit OkTAP at oktap.tax.ok.gov to learn more.
Should I send my tax return with the voucher?
No. Your Form 512-S or 514 should already be filed, either on paper or electronically. Do not enclose a copy of the return.
What interest or penalty does the form describe?
If you filed the return after its due date, compute interest on the income tax due at 1.25% per month from the original due date. If 90% of the tax liability was not paid by the original due date, compute a 5% penalty on the income tax due.
Can individuals use this voucher?
Individual filers completing Form 511 or 511-NR should use Form 511-V instead.