EF: 2025 Form EF Oklahoma Income Tax Declaration for Electronic Filing (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form EF is an income tax declaration for electronic filing of Forms 512, 512-E, 512-S, 513, 513-NR, or 514. It records applicable income amounts and the refund or balance due, along with declarations by the entity’s signer, electronic return originator, and paid preparer
Who files this form
Form EF is the Oklahoma income tax declaration for electronic filing of Forms 512, 512-E, 512-S, 513, 513-NR, or 514 for tax year 2025.
An officer, partner, member, or fiduciary signs the taxpayer declaration. The Electronic Return Originator (ERO) must retain Form EF, rather than submit it to the Oklahoma Tax Commission (OTC), unless requested.
What you'll need
Have the entity’s name, Federal Employer Identification Number, tax-year information, and applicable Oklahoma return available. Form EF asks for these amounts from that return:
| Return | Amount for line A | Refund or balance due for line B |
| --- | --- | --- |
| Form 512 | Oklahoma taxable income, line 1 | Line 16 or 20 |
| Form 512-E | Oklahoma taxable income, line 4 | Line 17 or 21 |
| Form 512-S | Nonresident share of taxable income, line 1 | Line 16 or 20 |
| Form 513 | Taxable income of fiduciary, line 24 | Line 37 or 41 |
| Form 513-NR | Taxable income of fiduciary, line 26 | Line 41 or 45 |
| Form 514 | Nonresident share of income, line 1 | Line 14 or 18 |
The form also has fields for signatures and dates, the signer’s title, ERO and paid preparer PTINs and phone numbers, and the firm’s name and address.
How to file
- Enter the entity’s name, Federal Employer Identification Number, and tax-year information.
- Complete lines A and B for the applicable return using whole dollars only.
- Compare the return and Form EF with the information provided to the ERO. Have the officer, partner, member, or fiduciary sign and date the declaration and enter their title.
- Complete the ERO and paid preparer signature fields as applicable. The ERO’s declaration states that the taxpayer’s signature has been obtained and the taxpayer has received copies of all forms and information to be filed with the OTC.
The declaration authorizes the ERO to send the return electronically to the OTC. Do not send Form EF to the OTC unless requested. Keep it for your records; the ERO must also retain it.
Common mistakes
- Sending Form EF to the OTC without a request. The form says to keep it for your records and requires the ERO to retain it.
- Entering cents or leaving out applicable amounts. The form says to use whole dollars only and complete lines A and B with the applicable amounts from the return, if any.
- Failing to make full, timely payment. The declaration warns that the entity remains liable for unpaid tax and all applicable interest and penalties if the OTC does not receive full and timely payment.
Questions people ask
Should I send Form EF to the Oklahoma Tax Commission?
No, unless requested. Keep Form EF for your records. The ERO must retain it.
Who signs the taxpayer declaration?
An officer, partner, member, or fiduciary signs and dates the declaration and provides their title.
Can the refund be directly deposited?
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 form authorize?
The form includes authorization for 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 authorization covers Oklahoma taxes owed on the return and/or an estimated tax payment.
Does electronic filing remove responsibility for paying the tax?
No. If the OTC does not receive full and timely payment, the entity remains liable for the tax and all applicable interest and penalties.