OW-8-ES-SUP: 2024 Form OW-8-ES-SUP Annualized Estimated Tax Year 2025 Worksheet (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form OW-8-ES-SUP is Oklahoma’s 2025 Annualized Estimated Tax Worksheet for individuals. It calculates estimated tax payments for each payment period using income, deductions, credits, withholding, and estimated payments already made.
Who files this form
The 2025 Form OW-8-ES-SUP is a worksheet for people whose income is not received evenly throughout the year. It helps you check whether your required estimated tax payment for a period may be lower than under the regular installment method.
You must first complete the regular “Tax Worksheet for Individuals” on Form OW-8-ES. Part-year residents and nonresidents who will file Form 511-NR must follow the special note on page 2.
What you'll need
Have the following ready to complete the worksheet:
- Your completed regular “Tax Worksheet for Individuals” on Form OW-8-ES. Line 20 of this worksheet uses one-fourth of line 9c from that form.
- Your Oklahoma adjusted gross income, deductions, expected exemptions, adjustments and credits for each period.
- Your Oklahoma estimated tax payments actually made and expected Oklahoma income tax withholding.
- The tax table used to calculate line 13.
If you have out-of-state income, the worksheet refers you to the previous tax year's individual income tax packet for the Form 511 proration instructions. It also refers to that packet's Schedule 511-C or Schedule 511-NR-C instructions for the complete list of adjustments to Oklahoma adjusted gross income.
Common mistakes
- Using only income from the latest period. The periods build on each other. Each column includes amounts from the beginning of the tax year through the end of that period.
- Skipping the regular worksheet. Complete the regular “Tax Worksheet for Individuals” on Form OW-8-ES first.
- Missing the line 8 exception. If line 6 is less than the federal standard deduction, enter line 7. If you elect to itemize for a period, enter “IE” next to the amount.
- Not prorating deductions and exemptions. If you had out-of-state income during the period, prorate these amounts before entering the total on line 10.
- Annualizing credits or including withholding on line 14. Do not annualize credits or include withholding credits there. Do annualize income or deductions used to figure a credit.
- Missing the special Form 511-NR rules. Part-year residents and nonresidents must calculate lines 1 through 12 as if all income were earned in Oklahoma, then follow the note to prorate the base tax for line 13.
Questions people ask
When do I complete each column?
Complete each column after its period ends. For tax year 2025, the periods are January 1 through March 31, January 1 through May 31, January 1 through August 31, and January 1 through December 31.
Which amount goes on my payment voucher?
Use line 24d. Subtract line 24c from line 24b and enter the result, but not less than zero, on line 24d and your payment voucher.
What if I do not itemize deductions?
Enter “0” on line 4 and skip to line 7, where you enter your full Oklahoma standard deduction.
How is withholding counted for each period?
Withholding is considered paid in four equal installments. For line 24c, multiply your total expected withholding for the current year by 25% for the first period, 50% for the second, 75% for the third and 100% for the fourth.