EF: 2024 Form EF Oklahoma Income Tax Declaration for Electronic Filing (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form EF is an income tax declaration for electronic filing of Forms 512, 512-S, 513, 513-NR or 514. It records income amounts and the refund or balance due from the return, along with declarations by the entity’s signer, electronic return originator and paid preparer. It
Who files this form
Form EF is the Oklahoma electronic filing declaration for an entity’s 2024 Form 512, 512-S, 513, 513-NR or 514.
An officer, partner, member or fiduciary signs the entity’s declaration. The form also includes declarations for the Electronic Return Originator (ERO) and paid preparer.
Form EF is kept for records, not sent to the Oklahoma Tax Commission unless requested.
What you'll need
Use the entity’s completed 2024 Oklahoma income tax return to enter the applicable amounts on Form EF:
| Return | Line A amount | Line B refund or balance due |
| --- | --- | --- |
| Form 512 | Oklahoma taxable income, line 1 | Line 16 or 20 |
| Form 512-S | Nonresident share of taxable income, line 1 | Line 16 or 20 |
| Form 513 | Taxable income of fiduciary, line 23 | Line 36 or 40 |
| Form 513-NR | Taxable income of fiduciary, line 25 | Line 40 or 44 |
| Form 514 | Nonresident share of income, line 1 | Line 14 or 18 |
You will also need the entity’s name, Federal Employer Identification Number and tax-year information. The declarations refer to the return and its accompanying schedules and statements.
How to file
- Enter the entity’s name, Federal Employer Identification Number and tax year.
- Complete lines A and B for the applicable return using whole-dollar amounts.
- Compare the entries with the corresponding return lines. Have the officer, partner, member or fiduciary sign and date the declaration and enter their title.
- Complete the ERO and paid preparer signature areas as applicable. These areas request the date, PTIN and phone number; the form also requests the firm’s name and address.
The entity’s declaration authorizes the ERO to send the return electronically to the Oklahoma Tax Commission. The ERO must obtain the taxpayer’s signature and provide the taxpayer with a copy of all forms and information to be filed.
Do not mail Form EF to the Oklahoma Tax Commission unless requested. Keep it for your records. The ERO must also retain Form EF.
Common mistakes
- Sending Form EF to the Oklahoma Tax Commission without a request. The form says to keep it for records, and the ERO must retain it.
- Entering cents or leaving applicable amounts incomplete. The form says to use whole dollars and complete lines A and B with the applicable return amounts, if any.
- Entering amounts that do not match the return. The signer declares that the amounts agree with the corresponding Oklahoma return lines.
- Not making full and timely payment. If the Oklahoma Tax Commission does not receive full and timely payment, the entity remains liable for the tax and applicable interest and penalties.
Questions people ask
Do I send Form EF to the Oklahoma Tax Commission?
No, unless requested. Keep Form EF for your records. The ERO must retain it too.
Who signs the entity’s declaration?
An officer, partner, member or fiduciary signs, dates the form and enters their title.
Does Form EF include consent for direct deposit?
Yes. The declaration includes consent for the refund to be directly deposited as designated in the electronic portion of the Oklahoma income tax return.
What electronic payment does the declaration authorize?
It authorizes the Oklahoma State Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal from the account indicated in the tax preparation software. This may pay Oklahoma taxes owed on the return and/or an estimated tax payment.
What copies must the ERO provide to the taxpayer?
The ERO’s declaration states that the taxpayer has been provided a copy of all forms and information to be filed with the Oklahoma Tax Commission.