OW-8-ESPTE: 2024 Form OW-8-ESPTE Oklahoma Electing Pass-Through Entities Estimated Tax Year 2025 Worksheet and Coupon (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form OW-8-ESPTE is Oklahoma’s 2025 estimated tax worksheet and payment coupon for electing pass-through entities. It calculates estimated income tax payments using tax liability, credits and withholding, and includes a record of quarterly payments.
Who files this form
An electing pass-through entity (PTE) with an annual estimated Oklahoma income tax liability of $500 or more must file a declaration and pay estimated tax.
The worksheet says estimated payments are not required if:
- Line 3 is less than $500.
- Line 7 is less than zero.
- Line 3 minus estimated withholding on line 6 is less than $500.
Payments for nonresident partners who elect to be included in a composite return must be made under the partnership’s name and Federal Employer Identification Number (FEIN).
When it's due
For tax year 2025, the form lists these calendar-year installment due dates:
- 1st quarter: April 15. File the declaration and pay the first installment.
- 2nd quarter: June 15.
- 3rd quarter: September 15.
- 4th quarter: January 15.
For fiscal-year taxpayers, installments are due on the fifteenth day of the fourth, sixth, and ninth months of the taxable year, 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 (OTC) offices are closed, payment is due the next business day.
What you'll need
Have these records and details available to complete the worksheet and coupon:
- Estimated current-year Oklahoma income tax, income tax credits, and withholding.
- The tax liability shown on the previous year’s tax return.
- Any estimated tax amount applied from the 2024 tax return, plus payment dates and amounts for your payment record.
- The entity’s name, mailing address, and FEIN.
- The quarter being paid and the payment amounts for each applicable tax-rate column.
For a mailed payment, use the coupon and one check payable to Oklahoma Tax Commission.
How to file
Complete the worksheet and coupon
Use Column A, 4%, for corporations and partnerships that are members of an electing PTE. Use Column B, 4.75%, for individual and trust members.
Follow the worksheet to calculate the payment. Line 4D uses the smaller of 70% of the current-year estimated tax liability or the previous year’s tax liability. Allocate that amount between the applicable columns, subtract estimated withholding, and enter the installment amount on line 8. For quarterly payments, line 8 is 25% of line 7.
Enter the entity’s name, mailing address, FEIN, quarter, and payment amounts on the coupon. If the mailing address changed, mark an “X” in the indicated box and enter the new address.
Pay by mail
Use the page 1 coupon for each quarterly payment. Detach it and mail 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. Keep the confirmation number for your records.
Common mistakes
- Sending a coupon without a payment: Do not send the coupon if no payment is required.
- Mailing a coupon after paying electronically: Do not mail it. Keep your electronic confirmation number.
- Sending cash or multiple checks: Do not send cash. Remit only one check per coupon.
- Adding unrelated paperwork: Do not enclose other tax reports or correspondence with the payment.
- Folding or fastening the coupon: Do not fold, staple, or paper clip it, and do not tear or cut below the indicated line.
- Missing an address update: Mark the address-change box if the mailing address has changed.
Questions people ask
Which tax rate applies to each type of member?
Corporations and partnerships that are members of an electing PTE are taxed at 4%. Individual and trust members are taxed at 4.75%.
Can payments be adjusted if income is uneven during the year?
The form allows the annualized income installment method, which may lower payments for one or more periods. Annualized computation is permitted only for a 12-month taxable year. The annualization provisions in Internal Revenue Code Sections 6655(e)(2)(C) and 6655(e)(3) may not be used.
Is there a fee for paying electronically?
Some electronic payment services charge a convenience fee. Electronic payments are accepted at tax.ok.gov.
Can interest apply if estimated payments are too low?
Generally, underpayment interest applies when tax liability is $500 or more and timely quarterly payments do not meet the stated standard of at least 70% of current-year tax liability or 100% of prior-year tax liability. The stated rate is 20% per year for the underpayment period. However, the form says no underpayment interest is imposed if the tax shown on the return is less than $1,000.