OW-8-ES: 2024 Form OW-8-ES Oklahoma Individual Estimated Tax Year 2025 Worksheet and Coupon (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form OW-8-ES is Oklahoma’s individual estimated income tax worksheet and payment coupon for tax year 2025. The worksheet calculates estimated taxable income, tax liability, and installment payments after credits and withholding, while the coupon identifies the taxpayer, payment q
Who files this form
For tax year 2025, you must make quarterly estimated tax payments if both apply:
- You reasonably expect your Oklahoma tax liability to exceed your withholding by $500 or more.
- You expect your withholding to be less than the smaller of 70% of your current-year tax liability or the tax liability shown on your preceding tax year's return, covering 12 months.
Payments generally must be equal each quarter. A different method may be available if you receive income unevenly during the year.
Estates and farmers are not required to make estimated payments. A farmer is an individual who gets at least two-thirds of their gross income for the current or previous year from farming activities.
Do not use OW-8-ES for payments on behalf of nonresident partners electing to join a composite return. Those payments must use Form OW-8-ESC under the partnership's name and Federal Employer Identification Number.
When it's due
The tax year 2025 form prints this payment schedule for calendar-year taxpayers:
- 1st quarter: April 15. File the estimated tax declaration and pay the first installment.
- 2nd quarter: June 15.
- 3rd quarter: September 15.
- 4th quarter: January 15.
If a due date falls on a weekend or legal holiday when Oklahoma Tax Commission offices are closed, payment is due the next business day.
What you'll need
Have these forms and details available to complete the worksheet and coupon:
- Your previous year's tax return, for the tax liability used in the worksheet comparison.
- Estimates of income, Oklahoma deductions, exemptions, Oklahoma income tax credits and withholding.
- The tax table in the Packet 511 or Packet 511-NR instructions.
- Your name, mailing address and Social Security number. For a joint return, use the primary taxpayer's name and Social Security number.
- The quarter, quarterly due date and payment amount.
Part-year residents and nonresidents filing Form 511-NR also need an estimate of income from Oklahoma sources.
How to file
Use the worksheet to calculate your estimated tax. Compare 70% of your estimated current-year tax liability with your previous year's tax liability, enter the smaller amount, then subtract estimated withholding. If paying quarterly, line 12 is one-fourth of line 11.
Stop without making estimated payments if line 11 is zero or less, or if line 8 minus line 10 is less than $500.
Pay by mail
Complete the coupon with your name, address, Social Security number, quarter, due date and payment amount. For a joint return, use the taxpayer whose name will appear first on the income tax return. Mark the address-change box if your address has changed.
Detach the coupon and send it with one check payable to Oklahoma Tax Commission to:
Oklahoma Tax Commission
PO Box 269027
Oklahoma City, OK 73126-9027
Pay electronically
Electronic estimated income tax payments are accepted at tax.ok.gov. Some electronic payment services charge a convenience fee. If you pay electronically, do not mail the coupon, and keep your confirmation number.
Common mistakes
- Do not send a coupon if no payment is required.
- Do not mail the coupon after paying electronically. Keep the electronic confirmation number for your records.
- Do not send cash. Send only one check per coupon.
- Do not include other tax reports or correspondence in the payment envelope.
- Do not fold, staple or paper clip the coupon, or tear or cut below the indicated line.
- Use the pre-printed quarterly coupons sent to you after your payment is processed for later payments.
Questions people ask
What if my income changes throughout the year?
If you receive income unevenly, such as from a seasonal business, the annualized income installment method may lower or eliminate a required payment for one or more periods. See Form OW-8-ES-SUP at tax.ok.gov.
How do part-year residents and nonresidents calculate estimated tax?
If you will file Form 511-NR, calculate worksheet lines 1 through 5 as if all income were earned in Oklahoma. Calculate the base tax using line 5. Then divide estimated Oklahoma-source income by line 1 and multiply that percentage by the base tax. Enter the result on line 6 and complete the rest of the worksheet.
Can I owe interest for underpaying estimated tax?
In general, interest applies if your tax liability exceeds withholding by $500 or more and timely quarterly payments plus withholding do not meet at least 70% of current-year tax liability or 100% of prior-year tax liability. Interest is calculated at 20% per year for the underpayment period. No underpayment interest is imposed if the tax shown on the return is less than $1,000.
Where can I ask about underpayment interest?
Call the Oklahoma Tax Commission's Taxpayer Resource Center at 405.521.3160. The form also refers to 68 OS Sec. 2385.7-2385.13 for additional information.