OW-8-ESC: 2024 Form OW-8-ESC Oklahoma Corporate, Fiduciary and Partnership Estimated Tax Year 2025 Worksheet and Coupon (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form OW-8-ESC is Oklahoma’s 2025 estimated income tax worksheet and payment coupon for corporations, partnerships and trusts. The worksheet calculates estimated tax payments using estimated tax liability, credits, prior-year tax and withholding, and the coupon identifies the taxp
Who files this form
For tax year 2025, a corporation or trust with an estimated Oklahoma income tax liability of $500 or more must file a declaration and pay quarterly estimated tax.
- Electing pass-through entities use Form OW-8-ESPTE instead.
- Estates are not required to file an estimated tax declaration.
- Estimated payments for nonresident partners who elect to join a composite return must be made under the partnership’s name and Federal Employer Identification Number (FEIN).
The worksheet says payments are not required if line 3 is less than $500, line 6 is less than zero, or line 3 minus estimated withholding on line 5 is less than $500.
When it's due
For tax year 2025, the form lists these calendar-year installment deadlines:
- 1st quarter: April 15. File the declaration and pay the first installment.
- 2nd quarter: June 15.
- 3rd quarter: September 15.
- 4th quarter: January 15 of the succeeding taxable year.
For fiscal tax year 2025, payments are due on the fifteenth day of the fourth, sixth and ninth months, and the fifteenth day of the first month of the succeeding taxable year. File the declaration with the first installment.
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 records and details ready to complete the worksheet and coupon:
- Your previous year’s tax return, for the tax liability used on line 4B.
- Your estimated 2025 Oklahoma income tax, income tax credits and withholding.
- Any amount applied from your 2024 tax return, plus payment dates and amounts for your estimated tax payment record.
- The taxpayer’s name, mailing address and FEIN, and the quarter and payment amount.
Trusts should refer to the Form 513 or 513-NR instructions for tax rates. Partnerships should refer to Form 514-PT and its instructions to determine their tax.
How to file
Use the worksheet to subtract income tax credits from estimated Oklahoma income tax. Compare 70% of that liability with the previous year’s tax liability and enter the smaller amount on line 4C. Subtract estimated withholding on line 5. If paying quarterly, line 7 is 25% of line 6. Check the worksheet’s payment exceptions before paying.
Pay electronically: Estimated income tax payments are accepted at tax.ok.gov. Some electronic payment services charge a convenience fee. Do not mail the coupon if you pay electronically. Keep the confirmation number for your records.
Pay by mail: Use the page 1 coupon for each quarterly payment. Enter the name, mailing address, FEIN, quarter and payment amount. If the mailing address changed, mark the address-change box and enter the new address.
Make one check per coupon payable to Oklahoma Tax Commission. Mail the coupon and payment to:
Oklahoma Tax Commission
PO Box 269027
Oklahoma City, OK 73126-9027
Do not send a coupon if no payment is required.
Common mistakes
- Mailing a coupon after paying electronically. The form says not to mail it and to keep your electronic confirmation number.
- Sending a coupon when no payment is required. Do not send it.
- Sending cash or multiple checks with one coupon. Do not send cash. Use only one check per coupon.
- Including other tax reports or correspondence. Do not put them in the payment envelope.
- Folding, stapling or paper-clipping the coupon. The coupon says not to do these things and not to tear or cut below the indicated line.
- Omitting taxpayer identification. Enter the FEIN as required on the coupon.
- Missing an address-change mark. If your address changed, place an “X” where indicated and enter the new mailing address.
Questions people ask
What corporate income tax rate does the form use?
The corporate income tax rate is 4% of taxable income. Trust tax rates are in the Form 513 or 513-NR instructions. Partnerships determine tax by referring to Form 514-PT and its instructions.
Can estimated payments be adjusted for seasonal income?
Yes. If income is received unevenly during the year, the annualized income installment method may lower payments for one or more periods. Annualizing is permitted only for a twelve-month taxable year. The form says the annualization provisions in Internal Revenue Code Sections 6655(e)(2)(C) and 6655(e)(3) may not be used.
When can underpayment interest apply?
In general, interest applies when tax liability is $500 or more and timely quarterly payments do not meet at least 70% of current-year tax liability or 100% of prior-year tax liability. The rate is 20% per year for the underpayment period. The form also states that no underpayment interest is imposed if the tax shown on the return is less than $1,000.
Do I need a different coupon for each quarter?
The page 1 coupon is used for all four quarterly estimated payments. Enter the quarter and payment amount for each payment.
Where can I ask about underpayment interest?
Call the Oklahoma Tax Commission’s Income Tax Accounts Division, Corporate Section, at 405.521.3126.