2025 Form 513-NR Oklahoma Nonresident Fiduciary Income Tax Return Packet & Instructions

2025 Oklahoma Nonresident Fiduciary Income Tax Forms and Instructions This packet contains: • Instructions for Completing Oklahoma Nonresident Fiduciary Return of Income Form 513-NR • Nonresident Fiduciary Return of Income Form 513-NR • 2025 Oklahoma Trusts and Estates Income Tax Table

Filing date: • Generally, your return must be postmarked by April 15, 2026 for calendar year returns. • For estates electing a fiscal year rather than calendar year, your return must be postmarked by the 15th day of the fourth month following the close of the taxable year. For assistance: • See page 19 for methods of contacting the Oklahoma Tax Commission.

2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

COMMON ABBREVIATIONS FOUND IN THIS PACKET

AGI - Adjusted Gross Income FEIN - Federal Employer Identification Number IRC - Internal Revenue Code IRS - Internal Revenue Service LLC - Limited Liability Company NOL - Net Operating Loss OS - Oklahoma Statutes OTC - Oklahoma Tax Commission PTE - Pass-Through Entity Sec. - Section(s)

HELPFUL HINTS

• This packet is to be used for a tax year with a beginning date in 2025. • Refunds must be made by direct deposit. Failure to supply direct deposit information will delay the processing of the refund. • Check your FEIN on all forms and schedules. • The request for your FEIN is authorized by Title 42, Section 405, of the United States Code. You must provide this information. It will be used to establish your identity for tax purposes only. Important: If you do not have a FEIN, you may obtain one online at irs.gov or by calling 800.829.4933. If you would prefer to file a paper application, contact the IRS and request Form SS-4. • Check your calculations carefully. • Provide a copy of your federal returns where applicable, and all required schedules. Failure to do so can slow down the processing of your return. • When complete, make copies of all the documents for your records. • Do not forget to sign your tax returns. • The OTC is not required to give actual notice to taxpayers of changes in any state tax law.

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 2

WHAT'S NEW IN THE 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET? • New lines have been added to report the Oklahoma bonus depreciation. See instructions for details. • The Credit for Electric Vehicle Charging Taxes was added to Form 511-CR. Form 511-CR can be downloaded from our website at tax.ok.gov. • A new checkbox has been added to the top of page 1 of Form 513-NR to indicate the type of tax year (fiscal year, short year, or 52/53-week year). Omission of this information may cause a significant delay in processing the return, and no interest will accrue on any refund pending.

GENERAL FILING INFORMATION

HOW NONRESIDENT TRUSTS AND ESTATES ARE TAXED

The Oklahoma taxable income of a nonresident trust or estate shall be calculated as if all income were earned in Oklahoma, using Form 513-NR. The Federal Adjusted Gross Income (AGI) will be adjusted using the Oklahoma adjustments allowed in 68 OS Sec. 2358, to arrive at an Oklahoma AGI from all sources. The Oklahoma AGI from all sources is used to determine the Oklahoma taxable income. The tax is then calculated using the Oklahoma Trusts and Estates Income Tax Table. At this point, the tax is prorated using the percentage of the AGI from Oklahoma sources divided by the AGI from all other sources. This prorated tax is the Oklahoma tax liability.

RESIDENT AND NONRESIDENT DEFINED

"Resident Estate" means the estate of a decedent who at death was domiciled in this state. "Nonresident Estate" is an estate other than a resident estate. (68 OS Sec. 2353(5)) "Resident Trust" is a trust containing property from someone who was domiciled in Oklahoma either at death (for testamentary trusts), when the property was transferred to the trust, or when the trust became irrevocable. "Nonresident Trust" is a trust other than a resident trust. (68 OS Sec. 2353(6)) Note: The domicile or residence of the fiduciary representative does not establish the residence of the estate or trust.

REQUIREMENTS FOR FILING

Every nonresident estate or trust having Oklahoma taxable income as provided in 68 OS Sec. 2362 (Rents and Royalties, Business, Partnership and Sub-Chapter S Corporation Income, and Sales of Oklahoma Real Property) shall make a return for each taxable year stating the taxable income and the adjustments provided in 68 OS Sec. 2351 et seq. to arrive at Oklahoma taxable income.

DUE DATE

When the last date for filing any document or performing any act required by the OTC falls on a day when the offices are not open for business, the filing of the document or performance of the act shall be considered timely if it is performed by the end of the next business day.

REAL ESTATE INVESTMENT TRUSTS

A real estate investment trust that does not become regularly traded on an established securities market within one year of the date on which it first becomes a real estate investment trust shall be deemed not to have been regularly traded on an established securities market, retroactive to the date it first became a real estate investment trust. An amended return shall be filed reflecting such retroactive designation for any tax year or part year occurring during its initial year of status as a real estate investment trust. For purposes of this paragraph, a real estate investment trust becomes a real estate investment trust on the first day it has met the requirements of IRC Sec. 856 and has elected to be treated as a real estate investment trust pursuant to IRC Sec. 856(c)(1). 68 OS Sec. 2358.

SIMPLE TRUST

A simple trust requires all income to be distributed currently, except amounts allocated to the corpus of the trust (capital gain). The Oklahoma taxable income for simple trusts would be any capital gain (loss) minus the pro rata share of the federal exemption, as all other income and deductions are passed on to the beneficiaries. E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 3

GRANTOR TRUST

A grantor trust will be treated the same on the Oklahoma return as it is on the federal. If the federal return (Form 1041) is required to be filed, the Oklahoma return is likewise required. Complete the heading on the Form 513-NR and provide a schedule of income and deductions indicating the Oklahoma income, including any pass-through withholding. Include on the schedule the name, address, and Social Security Number of the grantor. Form 513-NR, Part 2, may be used for the grantor information. If income is reported to Oklahoma under one entity identification number and the grantor files under a different identification number, a Form 513-NR must be filed with a schedule showing the name, address, and Social Security Number of the grantor.

OKLAHOMA SOURCE INCOME

The sources of income taxable to a nonresident are: (1) Salaries, wages, and commissions for work performed in Oklahoma. (2) Income from unincorporated business, profession, enterprise, or other activity as the result of work done, services rendered, or other business conducted in Oklahoma.* (3) Distributive share of the Oklahoma part of partnership, estate or trust income, gains, losses, or deductions.* (4) Distributive share from Sub-Chapter S Corporations doing business in Oklahoma.* (5) Net rents and royalties from real and tangible personal property located in Oklahoma. (6) Gains from the sales or exchanges of real property located in Oklahoma. (7) Income received from all sources of wagering, games of chance, or any other winnings from sources within this state. Proceeds that are not money shall be taken into account at their fair market value. *This includes Limited Liability Companies (LLCs).

ABOUT THE TAX

T o avoid penalty and interest, the tax must be paid in full by the original due date. In case an extension for filing the return is requested, an estimate of the tax due must be filed and the estimated tax paid in full before an extension can be granted. The fiduciary shall be responsible for making the return, and the return shall be signed by the fiduciary, or by one fiduciary if there is more than one.

BANKRUPTCY

The fiduciary must file Form 513-NR for the estate of an individual involved in bankruptcy proceedings if a federal income tax return is required for the bankruptcy estate. Use Form 513-NR as a transmittal for Form 511-NR. Compute the tax for the bankruptcy estate on the Form 511-NR by using the instructions and tax table for a married person filing separately. Enter the taxable income on Form 513-NR, line 26 and the computed tax on line 27; remit payment of any tax due. Provide a complete copy of the federal return for the bankruptcy with the Oklahoma return.

ACCOUNTING METHODS

The taxable year and method of accounting under 68 OS Sec. 2351 et seq. shall be the same as the taxable year and method of accounting for federal income tax purposes. Fiduciaries in whatever capacity acting, having control, receipt, custody, disposal or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed determinable annual or other periodical gains, profits, or income, amounting to $750 or more, paid or payable during the year to any taxpayer, are required to file Forms 500 and 501 with the OTC no later than February 28th following the close of the preceding calendar year.

WITHHOLDING ON NONRESIDENT MEMBERS

PTEs (partnerships, S corporations, limited liability companies, or trusts) are required to withhold Oklahoma income tax at a rate of 4.75% of the Oklahoma share of income distributed to each nonresident member (partner, member, shareholder, or beneficiary). A PTE is not required to withhold income tax with regard to any nonresident member who submits a Nonresident Member Withholding Exemption Affidavit Form OW-15. 68 OS Sec. 2385.29, 2385.30, and 2385.31. Withholding is not required on distributions made to persons, other than individuals, who are exempt from federal income tax, organizations granted an exemption under IRC Sec. 501(c)(3), insurance companies subject to the Oklahoma Gross Premiums Tax and therefore exempt from Oklahoma income tax under 68 OS Sec. 2359(c), and nonresident members who have filed the Nonresident Member Withholding Exemptions Affidavit Form OW-15. Withholding is not required on any distribution of royalty income on which the nonresident royalty interest income tax has already been withheld, on any distribution made to another PTE, or on any distribution of income not subject to Oklahoma income tax. E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 4 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 5 WITHHOLDING ON NONRESIDENT MEMBERS (continued) The following PTEs are not required to withhold (see complete list at Rule 710:90-3-11): • A disregarded entity (an entity not separate from its single owner for federal income tax purposes). • An entity that does not have a requirement, or properly elects out of the requirement, to file a federal income tax return. • An entity making a distribution of income not subject to Oklahoma income tax. • A resident or nonresident estate. Distributions Made From the Trust Trusts that make distributions subject to Oklahoma withholding must register with the OTC. Register by completing Form OW-11 Registration for Oklahoma Withholding for Nonresident Members Form OW-11. This form can be downloaded from our website at tax.ok.gov. T o file and pay the income tax withheld, the trust must complete Form WTP-10003 Oklahoma Nonresident Distributed Income Withholding T ax Annual Return. The trust will file Form WTP-10003 on or before the due date (including extensions) of the trust's income tax return. The trust must provide nonresident beneficiaries a Form 500-B by the due date (including extensions) of its income tax return, showing their respective amount of income and tax withheld. Each nonresident beneficiary must provide a copy of the Form 500-B with their Oklahoma income tax return as verification for this withholding. Copies of Form 500-Bs, along with the cover Form 501, must be electronically filed with the OTC by the same date. NET OPERATING LOSS (NOL) For tax years 2009 and subsequent, the years to which an NOL may be carried shall be determined solely by reference to IRC Sec. 172. 68 OS Sec. 2358(A)(3). An election may be made to forego the carryback period. A written statement of the election must be part of the original timely filed Oklahoma loss-year return. However, if you filed your return on time without making the election, you may still make the election on an amended return filed within six months of the due date of the original return (excluding extensions). Provide the election with the amended return. Once made, the election is irrevocable. Oklahoma NOLs shall be separately determined by reference to IRC Sec. 172 as modified by the Oklahoma T ax Act.

EXTENSIONS

A valid extension of time in which to file your federal return automatically extends the due date of your Oklahoma return if no Oklahoma liability is owed. A copy of the federal extension must be provided with your Oklahoma return. If your federal return is not extended or an Oklahoma liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504-C. At least 90% of the tax liability must be paid by the original due date for the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return.

DEPLETION

Oklahoma depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each Oklahoma property during the taxable year. Any depletion deduction allowable is the amount so computed minus federal depletion claimed. If Oklahoma options are exercised, the federal depletion not used due to the 65% limit may not be carried over. A complete depletion schedule by property must be provided. Note: Major oil companies, as defined in 52 OS Sec. 288.2, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of nonproducing properties, upon expiration of the lease, the depletion must be restored on Form 513-NR, line 11, in both columns, in the year the lease expires.

ESTIMATED TAX

All trusts are required to make estimated tax payments on a quarterly basis when the tax for the taxable year can reasonably be expected to be $500 or more. Trusts that fail to file a declaration and pay estimated tax are subject to penalty and interest on underpayment. Use Form OW-8-ESC for filing an estimate. Estates are not required to make estimated tax payments. 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 6

AMENDED RETURNS

Use the Fiduciary Form 513-NR and place an 'X' in the Amended Return box located on page 1. Enter on line 36 any amount paid with the original return plus any amount paid after it was filed. Enter on line 37 any refund previously received or overpayment applied. Complete Schedule 513-NR-X on page 5. Provide a copy of the federal amended return and proof of IRS refund or payment, if available prior to expiration of the statute of limitations. Overpayments cannot be applied to next year's estimated tax. Line 40 cannot be amended or changed once the original return has been processed. See 68 OS Sec. 2373 for the statute of limitations for refunds. When preparing an amended return, use the tax table for that particular tax year as tax rates may vary. Provide a complete copy of Federal Form 1041.

LINE BY LINE INSTRUCTIONS

Important Notice: Provide schedules for differences between federal amounts and Oklahoma amounts. PAGES 1, 2, AND 3, PART 1 Lines 1-9, Federal Amount Column List exact figures as reported on your Federal Form 1041. Line 5 - If you are a member, either directly or indirectly, of an electing PTE, you may exclude the Oklahoma income (loss) covered by the election pursuant to the provisions of the Pass-Through Entity Tax Equity Act of 2019. Provide a schedule listing the electing PTE, FEIN, federal taxable income (loss) and Oklahoma taxable income (loss) that is covered by the election pursuant to this Act. Also, provide a copy of the OTC acknowledgement letter ( provide a copy of the Form 586 if the electing PTE made a first-time election for the current tax year). 68 OS Sec 2358(A)(11). Lines 1-9, Oklahoma Amount Column List income and deductions applicable to Oklahoma as explained in the following instructions:

INSTRUCTIONS FOR OKLAHOMA AMOUNT COLUMN

Line 1 - Interest Income

Nonresident trusts and estates would not include these amounts in the "Oklahoma Amount" column, unless interest income is from a partnership, sub-s corporation, or other business doing business in Oklahoma.

Line 2 - Dividends

Nonresident trusts and estates would not include these amounts in the "Oklahoma Amount" column, unless dividend income is from a partnership, sub-s corporation, or other business doing business in Oklahoma. Line 3 - Business Income or (Loss) Include in the "Oklahoma Amount" column amounts from a trade or business conducted in Oklahoma. If income is from Oklahoma oil and gas, any additional Oklahoma depletion will be shown on line 15 (provide schedule). Line 4 - Capital Gain or (Loss) Nonresident trusts and estates should include only those gains or losses from real property located in Oklahoma. Any Oklahoma loss is limited to the amount allowed under the IRC and used on the federal return. Line 5 - Rents, Royalties, Partnerships, Other Estates and Trusts, etc. Amounts included in the "Oklahoma Amount" column should be net amounts from real and tangible personal property located in Oklahoma. The additional Oklahoma depletion may be taken on line 15 (provide schedule). Include in the "Oklahoma Amount" column Oklahoma partnership income, S Corporation income, and estate and trust income applicable to Oklahoma. Passive losses are allowed in Oklahoma during the same tax year utilized on the federal return. If you are a member, either direct or indirect, of an electing PTE, the amount excluded from line 5 in the federal column should also be excluded in the Oklahoma column. Line 6 - Farm Income or (Loss) Include in the "Oklahoma Amount" column income or (loss) from farming carried on in Oklahoma. Line 7 - Ordinary Gain or (Loss) Nonresident trusts and estates should include only those gains or losses from real property located in Oklahoma.

Line 8 - Other Income

Include in the "Oklahoma Amount" column any other income from Oklahoma sources. If you have a NOL derived from Oklahoma sources (without a corresponding federal NOL) that you are carrying forward, enter the amount of the loss in the "Oklahoma Amount" column on line 14. Provide a statement explaining the loss. 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 7

Line 9 - Total Income Add lines 1 through 8 to arrive at total Oklahoma income.

OKLAHOMA ADDITIONS AND SUBTRACTIONS

Line 10 - State and Municipal Bond Interest

Federal Amount Column If you received income on bonds issued by any state or political subdivision thereof, exempt from federal taxation but not exempt from taxation by the laws of the State of Oklahoma, add the total of such income to arrive at Oklahoma income.

Income from all bonds, notes, or other obligations issued by the State of Oklahoma, the Oklahoma Capital

Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the Oklahoma Transportation Authority (formerly Turnpike Authority) is exempt from Oklahoma income tax. The profit from the sale of such bond, note, or other obligation shall be free from taxation.

Income from local Oklahoma governmental obligations issued after July 1, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax. The exceptions are those obligations issued for the purpose of providing financing for projects for nonprofit corporations. Local governmental obligations shall include bonds or notes issued by, or on behalf of, or for the benefit of Oklahoma educational institutions, cities, towns, or counties or by public trusts of which any of the foregoing is a beneficiary.
Income from Oklahoma State and Municipal Bonds issued prior to July 2, 2001, other than those provided for in line 1, is exempt from Oklahoma income tax only if so provided by the statute authorizing their issuance.
Income on bonds issued by another state or political subdivision thereof (non-Oklahoma), exempt from federal taxation, is taxable for Oklahoma income tax.

Provide a schedule of all municipal interest received by source and amount. If the interest is from a mutual fund that invests in state and local government obligations, provide documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Note: If the interest is exempt, the capital gain/loss from the sale of the bond may also be exempt. The gain/loss from sale of a state or municipal bond, other than those provided for in line 1, is exempt only if so provided by the statute authorizing its issuance. Oklahoma Amount Column Enter that part of the "Federal Amount" column received from a business, partnership, or S corporation doing business in Oklahoma.

Line 11 - Other Additions

Federal Amount Column Lump sum distributions not included in the federal total income (except any amount excluded on Federal Schedule D) shall be added to the federal total income on line 11 of Form 513-NR. Rollovers are taxed in the same year as on the federal return. Provide a copy of Forms 1099 and a complete copy of the federal return. If depletion is claimed on lease bonus and no income is received as a result of non producing properties, upon expiration of the lease such, depletion must be restored on line 11 in the year the lease expires. A complete schedule by property must be provided. To compute Oklahoma taxable income, a captive real estate investment trust must add back the dividends-paid deduction that was allowed on the federal return. Rents and interest expense paid to a captive real estate investment trust and deducted on your federal return must be added back to compute Oklahoma taxable income. Such add-back is not required if the captive real estate investment trust is subject to the add-back for the dividends-paid deduction. Federal Net Operating Loss Enter that part of the carryover(s) included on the Federal Form 1041 and also in the "Federal Amount" column on this form. Oklahoma Amount Column Enter the part of the "Federal Amount" column that represents Oklahoma source income. Line 13 - Interest on U.S. Obligations Federal Amount Column If you report interest on bonds, notes, and other obligations of the U.S. on your federal return, this income may be excluded if a detailed schedule is provided, accompanied with 1099s showing the amount of interest income and the name of the obligation from which the interest is earned. If the interest is from a mutual fund that invests in U.S. government obligations, provide documentation from the mutual fund to substantiate the percentage of income derived from obligations exempt from Oklahoma tax. Interest from entities such as the Federal National Mortgage Association (FNMA) and Government National Mortgage Association (GNMA) and repurchase agreements do not qualify. 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 8 Line 13 - Interest on U.S. Obligations (continued) Oklahoma Amount Column Enter that part of the "Federal Amount" column that represents U.S. Government interest included on line 1 in the "Oklahoma Amount" column.

Line 14 - Other Year Net Operating Loss

Oklahoma Amount Column Provide a detailed schedule showing origin and NOL computation. Also provide a copy of any Federal NOL computation. Enter the loss year(s) where indicated. The loss year(s) must be filed.

Line 15 - Additional Oklahoma Depletion

Federal Amount Column Depletion on oil and gas well production, at the option of the taxpayer, may be computed at 22% of gross income derived from each property (regardless where located) during the taxable year. Any depletion deduction allowable is the amount so computed minus federal depletion claimed. If Oklahoma options are exercised, the federal depletion not used due to the 65% limit may not be carried over. A complete schedule by property must be provided. Note: Major oil companies, as defined in 52 OS Sec. 288.2, when computing Oklahoma depletion shall be limited to 50% of the net income (computed without the allowance for depletion) from each property. Lease bonus received is considered income subject to depletion. If depletion is claimed on a lease bonus and no income is received as a result of non producing properties, upon expiration of the lease, such depletion must be restored on Form 513-NR, line 11 in the year the lease expires. Oklahoma Amount Column Enter that part of the "Federal Amount" column that represents additional depletion only from Oklahoma properties, the net income of which is included in the "Oklahoma Amount" column above.

Line 16 - Oklahoma Capital Gain Deduction

Federal Amount Column Taxpayers can deduct qualifying gains receiving capital treatment that are included in federal taxable income. "Qualifying gains receiving capital treatment" means the amount of the net capital gains, as defined under IRC Sec. 1222(11). The qualifying gain must:

Be earned on real or tangible personal property located within Oklahoma that you have owned for at least five uninterrupted years prior to the date of the sale.
Be earned on the sale of stock or ownership interest in an Oklahoma headquartered company, LLC, or partnership where such stock or ownership interest has been owned by you for at least three uninterrupted years

(two for individuals) prior to the date of the sale.

Be earned on the sale of real property, tangible personal property, or intangible personal property located within

Oklahoma as part of the sale of all or substantially all of the assets of an Oklahoma company, LLC, or partnership where such property has been directly or indirectly owned by such entity or owned by the owners of such entity, and used in or derived from such entity for a period of at least three uninterrupted years (two for individuals) prior to the date of the sale. Form 561-NR-F is used to determine the Oklahoma Capital Gain Deduction. Enter the amount from Form 561-NR-F, line 10, "Federal Amount" column. Provide Form 561-NR-F, a copy of your Federal Schedule D, and Form 8949 or 4797, when applicable. Oklahoma Amount Column Enter the amount from Form 561-NR-F, line 10 in the "Oklahoma Amount" column.

Line 17 - Income Distribution Deduction

Federal Amount Column Enter the federal distribution deduction, less amounts attributed to interest on U.S. obligations and Oklahoma depletion. Add to the distribution deduction amounts attributed to state and municipal bond interest or other additions. Oklahoma Amount Column Enter the net amount of Oklahoma income distributed.

Line 20 - Oklahoma Income Percentage

Divide line 19 by 19a, but do not enter more than 100%, to arrive at the applicable percentage that Oklahoma adjusted total income represents of all federal total income received by the taxpayer in the tax year. The Oklahoma Income Percentage shall be multiplied by the amount of tax from the tax table in order to determine the amount of income tax that must be paid to the State of Oklahoma. 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 9

Line 21 - Interest, Taxes, Fiduciary Fees, Attorney, Accountant, and Return Preparer Fees

Enter the amount claimed on the federal return less the amounts applicable to interest on U.S. obligations. Add to the deduction amounts attributed to state and municipal bond interest or other additions. The fiduciary, attorney, accountant, and preparer fees as reported on the federal estate tax return can now be used, as there is no longer a filing requirement for Oklahoma Form 454. A statement of waiver is no longer required.

Line 22 - Federal Estate Tax Deduction, Charitable Income Distribution, and Other Deductions

Line 23 - Exemption

Enter the federal exemption claimed on the federal return. Oklahoma Bonus Depreciation Adjustments (68 OS Sec. 2358.6a) T axpayers may elect 100% Oklahoma bonus depreciation for qualified property and qualified improvement property placed in service during the year. If income is retained by the fiduciary (rather than distributed to beneficiaries), report the Oklahoma bonus depreciation on lines 25a and 25b.

Line 25a - Federal Depreciation Add-Back

Enter the federal depreciation or expensing deduction for the asset in the year it is placed in service and in each subsequent year of the federal recovery period. This add-back prevents duplication with Oklahoma bonus depreciation.

Line 25b - Oklahoma Bonus Depreciation Subtraction

In the year the property is placed in service, enter 100% of the Oklahoma bonus depreciation for qualified property. This subtraction is not allowed if 100% federal bonus depreciation was claimed or if the asset was fully depreciated for Oklahoma in a prior year. Federal depreciation must be added back in full on line 25a, and Oklahoma bonus depreciation must be subtracted in full on line 25b. Do not net these amounts. If income is distributed to beneficiaries, see Part 2 (page 11) for reporting on lines 13a and 13b. Note: Oklahoma bonus depreciation adjustments under 68 OS Sec. 2358.6a do not affect the basis used to compute gain or loss. The Oklahoma basis remains the same as the federal basis and add-back adjustments should continue as if the asset were still held. This treatment ensures consistent basis rules and prevents distortion in gain or loss calculations.

Line 27 - Tax

Using line 26, find your tax in the Oklahoma Trusts and Estates Income T ax T able.

Line 29 - Oklahoma State Income Tax

Tax computation attachment: Electing Small Business Trusts (ESBTs) If the ESBT box is checked on page 1 of the tax return, attach the tax computation for the S portion of the ESBT to the return. Enter a "1" in the box on Form 513-NR, line 29. Charitable Trust and Other If the Charitable Trust or Other box is checked on page 1 of the tax return and an alternative method of computing tax is used, provide the tax computation to the return. Enter a "1" in the box on Form 513-NR, line 29. Line 29 - Oklahoma State Income Tax (continued) Recapture of the Oklahoma Affordable Housing Tax Credit: If under IRC Sec. 42, a portion of any federal low-income housing credits taken on a qualified project is required to be recaptured during the first 10 years after a project is placed in service, the taxpayer claiming Oklahoma Affordable Housing T ax Credits with respect to such project shall also be required to recapture a portion of such credits. The amount of Oklahoma Affordable Housing T ax Credits subject to recapture is proportionally equal to the amount of federal lowincome housing credits subject to recapture. Add the recaptured credit to the Oklahoma income tax and enter a "2" in the box on Form 513-NR, line 29. Making an Oklahoma Installment Payment Pursuant to IRC Sec. 965(h) If a taxpayer elected to make installment payments of tax due pursuant to the provisions of subSec. (h) of Sec. 965 of the IRC, such election may also apply to the payment of Oklahoma income tax, attributable to the income upon which such installment payments are based. Add the installment payment to the Oklahoma income tax and enter a "3" in the box on Form 513-NR, line 29. Provide a schedule of the tax computation. 68 OS Sec. 2368(K). 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 10 2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET

Line 30 - Credits

Other Credits Form Review Form 511-CR for available credits. Enter in the box the number that corresponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter "99" in the box. Provide Form 511-CR and any supporting documentation required. Form 511-CR can be downloaded from our website at tax.ok.gov. T ax credits assigned, transferred, or allocated must be reported on Form 569. Failure to file Form 569 will result in the affected credits being denied by the OTC pursuant to 68 OS Sec. 2357.1A-2.

Line 32 - Oklahoma Estimated Tax Payments

See general instructions as to who is required to make estimated tax payments. Estates are not required to make estimated tax payments. Do not include on this line any withholding paid on behalf of your beneficiaries on Form WTP-10005 or Form WTP-

Such withholding will be reported to your nonresident beneficiary on Form 500-B. T o claim such withholding at the fiduciary level, it should be claimed on line 34: Oklahoma withholding.

Line 33 - Payments with Extension See general instructions for information about filing with an extension.

Line 34 - Oklahoma Withholding

Any withholding allowance reported, regardless of claim or distribution, must be accompanied by source documents providing for Oklahoma income tax withheld. T o transfer part of the withholding to the beneficiaries, subtract the amount transferred and enter the difference on this line. Enter the amount transferred to each beneficiary's Oklahoma Schedule K-1, line 12. T o transfer all of the withholding to the beneficiaries, enter each beneficiary's share of the withholding on an Oklahoma Schedule K-1, line 12. Do not enter any amount on this line.

Line 35 - Credit for Form 578

If claiming the Refundable Credit for Electricity Generated by Zero-Emission Facilities, provide Form 578. Credits earned, but not used, based on electricity generated during the tax year will be refunded to the taxpayer at 85% of the face amount of the credits. A PTE that does not file a claim for a direct refund will allocate the credit to one or more of its shareholders, partners, or members.

Line 36 - Amounts Previously Paid

If filing an amended return, enter any amount paid with the original return and/or any amount paid after it was filed.

Line 37 - Refunds or Overpayment Applied

If filing an amended return, enter any refund previously received and/or any overpayment previously applied.

Line 40 - Credit on Estimated Tax

Enter the amount of refund you wish to apply to next year's taxes. This line is not valid on amended returns. This line cannot be amended or changed once the original return has been processed.

Line 43 - Underpayment of Estimated Tax Interest

If the trust's tax liability is $500 or more, estimated tax payments are required. T o avoid the 20% Underpayment of Estimated T ax Interest, timely filed estimated tax payments are required to be equal to the smaller of 70% of the current year tax liability or 100% of the prior year tax. The tax liability is the tax due less all credits except amounts paid on estimated tax and extension payments. Provide Form OW-8-P. Line 43 - Underpayment of Estimated Tax Interest (continued) Place an 'X' in the box if the underpayment of estimated tax was computed using the annualized income installment method. Note: No Underpayment of Estimated Tax Interest shall be imposed if the tax liability shown on the return is less than $1,000. If an amended return is filed before the due date for filing the original return, including any extension, the tax shown on the amended return is used to determine the amount of underpayment. If the amended return is filed after the due date, including any extension, the tax shown on the amended return will not be used to compute the amount of underpayment. Line 44a and 44b - Delinquent Penalty and Interest To avoid a delinquent penalty charge of 5% for late payment, 90% of the tax liability must be paid by the original due date of the return. Interest at the rate of 1.25% per month shall be paid on the tax due from the original due date until paid. Enter the penalty amount on line 44a, and enter the interest amount on line 44b.

2025 OKLAHOMA NONRESIDENT FIDUCIARY TAX PACKET PAGE 4, PART 2 Complete an Oklahoma Schedule K-1 for each beneficiary. Beneficiaries' Share of Income and Deductions: If the trust or estate has more than one beneficiary, provide additional schedules with the return that follow the same format as Part 2. You may photocopy Part 2 for the additional beneficiaries and provide it with the rest of the return. Provide a copy of the Oklahoma Schedule K-1 to the beneficiary. Provide the name, address, and Social Security Number of the beneficiaries. The "Federal" column should include the exact figures as shown on the Federal Schedule K-1. State and municipal interest should be shown in the "Oklahoma" column only and U.S. interest should be shown in the "Federal" column only. Enter any withholding being transferred to your beneficiary. See line 34 instructions for more information. Oklahoma Bonus Depreciation Adjustments (68 OS Sec. 2358.6a) Beneficiaries must report their share of the bonus depreciation adjustments when income is distributed. If income is distributed, use the following lines to report the adjustments: Line 13a - Beneficiary's Share of Federal Depreciation Add-Back Enter the beneficiary's share of the federal depreciation or expensing deduction for the asset in the year it is placed in service and in each subsequent year of the federal recovery period. Line 13b - Beneficiary's Share of Oklahoma Bonus Depreciation Subtraction In the year the property is placed in service, enter the beneficiary's share of the Oklahoma bonus depreciation subtraction. This subtraction is in addition to the federal depreciation or expensing deduction reported on lines 8a or 8b and should be entered only in the Oklahoma column. If income is retained by the fiduciary, see Part 1 (page 9) for reporting on lines 25a and 25b. Federal depreciation must be added back in full on line 13a, and Oklahoma bonus depreciation must be subtracted in full on line 13b. Do not net these amounts. Allocation and Proration Note The combined total of the adjustments reported on lines 13a and 13b for all beneficiaries, together with the amounts retained by the fiduciary and reported on lines 25a and 25b, must equal the total Oklahoma bonus depreciation subtraction and the federal depreciation or expensing deduction add-back. If the fiduciary both distributes and retains income, the adjustments must be prorated between the fiduciary and the beneficiaries in proportion to the income retained and distributed. A supporting schedule must be attached to the return showing how the Oklahoma bonus depreciation and the federal depreciation or expensing deduction add-backs were allocated by beneficiary. Title 68 of the Oklahoma Statutes provides that any term used in this Oklahoma Income Tax Act shall have the same meaning as when used in a comparable context in the IRC, except when specifically provided for in the Oklahoma Statutes or Rules.

WHEN YOU ARE FINISHED

Payments may be made electronically online using OkTAP at oktap.tax.ok.gov, by check, or money order payable to the "Oklahoma Tax Commission." For proper account application, provide a completed Form EF-V Business Filers Income Tax Payment Voucher with your check or money order if mailing separate from your return (do not include any other tax reports or correspondence with your payment).

Mail your return and payment to: Oklahoma Tax Commission PO Box 26800 Oklahoma City, OK 73126-0800

Mail Form EF-V and payment to: Oklahoma Tax Commission PO Box 26890 Oklahoma City, OK 73126-0890 E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 11

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 12 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $1,000 Up to $999 Your tax is: $2,000 least But less than If Oklahoma taxable income is: $4,000 $3,000 Your tax is: $5,000 least But less than If Oklahoma taxable income is: $10,000 $9,000 Your tax is: $11,000 least But less than If Oklahoma taxable income is: $6,000 Your tax is: $8,000 $7,000 0 50 0 50 100 0 100 150 0 150 200 0 200 250 1 250 300 1 300 350 1 350 400 1 400 450 1 450 500 1 500 550 1 550 600 1 600 650 2 650 700 2 700 750 2 750 800 2 800 850 2 850 900 2 900 950 2 950 1,000 2 1,000 1,050 3 1,050 1,100 3 1,100 1,150 3 1,150 1,200 4 1,200 1,250 4 1,250 1,300 5 1,300 1,350 5 1,350 1,400 5 1,400 1,450 6 1,450 1,500 6 1,500 1,550 6 1,550 1,600 7 1,600 1,650 7 1,650 1,700 8 1,700 1,750 8 1,750 1,800 8 1,800 1,850 9 1,850 1,900 9 1,900 1,950 9 1,950 2,000 10 2,000 2,050 10 2,050 2,100 11 2,100 2,150 11 2,150 2,200 11 2,200 2,250 12 2,250 2,300 12 2,300 2,350 12 2,350 2,400 13 2,400 2,450 13 2,450 2,500 14 2,500 2,550 14 2,550 2,600 15 2,600 2,650 16 2,650 2,700 17 2,700 2,750 18 2,750 2,800 19 2,800 2,850 19 2,850 2,900 20 2,900 2,950 21 2,950 3,000 22 3,000 3,050 23 3,050 3,100 24 3,100 3,150 25 3,150 3,200 26 3,200 3,250 26 3,250 3,300 27 3,300 3,350 28 3,350 3,400 29 3,400 3,450 30 3,450 3,500 31 3,500 3,550 32 3,550 3,600 33 3,600 3,650 33 3,650 3,700 34 3,700 3,750 35 3,750 3,800 36 3,800 3,850 38 3,850 3,900 39 3,900 3,950 40 3,950 4,000 42 4,000 4,050 43 4,050 4,100 45 4,100 4,150 46 4,150 4,200 47 4,200 4,250 49 4,250 4,300 50 4,300 4,350 51 4,350 4,400 53 4,400 4,450 54 4,450 4,500 56 4,500 4,550 57 4,550 4,600 58 4,600 4,650 60 4,650 4,700 61 4,700 4,750 62 4,750 4,800 64 4,800 4,850 65 4,850 4,900 67 4,900 4,950 68 4,950 5,000 70 5,000 5,050 72 5,050 5,100 74 5,100 5,150 76 5,150 5,200 78 5,200 5,250 79 5,250 5,300 81 5,300 5,350 83 5,350 5,400 85 5,400 5,450 87 5,450 5,500 89 5,500 5,550 91 5,550 5,600 93 5,600 5,650 94 5,650 5,700 96 5,700 5,750 98 5,750 5,800 100 5,800 5,850 102 5,850 5,900 104 5,900 5,950 106 5,950 6,000 108 6,000 6,050 109 6,050 6,100 111 6,100 6,150 113 6,150 6,200 115 6,200 6,250 117 6,250 6,300 119 6,300 6,350 121 6,350 6,400 123 6,400 6,450 124 6,450 6,500 126 6,500 6,550 128 6,550 6,600 130 6,600 6,650 132 6,650 6,700 134 6,700 6,750 136 6,750 6,800 138 6,800 6,850 139 6,850 6,900 141 6,900 6,950 143 6,950 7,000 145 7,000 7,050 147 7,050 7,100 149 7,100 7,150 151 7,150 7,200 153 7,200 7,250 155 7,250 7,300 157 7,300 7,350 159 7,350 7,400 162 7,400 7,450 164 7,450 7,500 167 7,500 7,550 169 7,550 7,600 171 7,600 7,650 174 7,650 7,700 176 7,700 7,750 178 7,750 7,800 181 7,800 7,850 183 7,850 7,900 186 7,900 7,950 188 7,950 8,000 190 8,000 8,050 193 8,050 8,100 195 8,100 8,150 197 8,150 8,200 200 8,200 8,250 202 8,250 8,300 205 8,300 8,350 207 8,350 8,400 209 8,400 8,450 212 8,450 8,500 214 8,500 8,550 216 8,550 8,600 219 8,600 8,650 221 8,650 8,700 224 8,700 8,750 226 8,750 8,800 228 8,800 8,850 231 8,850 8,900 233 8,900 8,950 235 8,950 9,000 238 9,000 9,050 240 9,050 9,100 243 9,100 9,150 245 9,150 9,200 247 9,200 9,250 250 9,250 9,300 252 9,300 9,350 254 9,350 9,400 257 9,400 9,450 259 9,450 9,500 262 9,500 9,550 264 9,550 9,600 266 9,600 9,650 269 9,650 9,700 271 9,700 9,750 273 9,750 9,800 276 9,800 9,850 278 9,850 9,900 281 9,900 9,950 283 9,950 10,000 285 10,000 10,050 288 10,050 10,100 290 10,100 10,150 292 10,150 10,200 295 10,200 10,250 297 10,250 10,300 300 10,300 10,350 302 10,350 10,400 304 10,400 10,450 307 10,450 10,500 309 10,500 10,550 311 10,550 10,600 314 10,600 10,650 316 10,650 10,700 319 10,700 10,750 321 10,750 10,800 323 10,800 10,850 326 10,850 10,900 328 10,900 10,950 330 10,950 11,000 333 11,000 11,050 335 11,050 11,100 338 11,100 11,150 340 11,150 11,200 342 11,200 11,250 345 11,250 11,300 347 11,300 11,350 349 11,350 11,400 352 11,400 11,450 354 11,450 11,500 357 11,500 11,550 359 11,550 11,600 361 11,600 11,650 364 11,650 11,700 366 11,700 11,750 368 11,750 11,800 371 11,800 11,850 373 11,850 11,900 376 11,900 11,950 378 11,950 12,000 380

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 13 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $13,000 $12,000 Your tax is: $14,000 least But less than If Oklahoma taxable income is: $15,000 Your tax is: least But less than If Oklahoma taxable income is: $21,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: 12,000 12,050 383 12,050 12,100 385 12,100 12,150 387 12,150 12,200 390 12,200 12,250 392 12,250 12,300 395 12,300 12,350 397 12,350 12,400 399 12,400 12,450 402 12,450 12,500 404 12,500 12,550 406 12,550 12,600 409 12,600 12,650 411 12,650 12,700 414 12,700 12,750 416 12,750 12,800 418 12,800 12,850 421 12,850 12,900 423 12,900 12,950 425 12,950 13,000 428 13,000 13,050 430 13,050 13,100 433 13,100 13,150 435 13,150 13,200 437 13,200 13,250 440 13,250 13,300 442 13,300 13,350 444 13,350 13,400 447 13,400 13,450 449 13,450 13,500 452 13,500 13,550 454 13,550 13,600 456 13,600 13,650 459 13,650 13,700 461 13,700 13,750 463 13,750 13,800 466 13,800 13,850 468 13,850 13,900 471 13,900 13,950 473 13,950 14,000 475 14,000 14,050 478 14,050 14,100 480 14,100 14,150 482 14,150 14,200 485 14,200 14,250 487 14,250 14,300 490 14,300 14,350 492 14,350 14,400 494 14,400 14,450 497 14,450 14,500 499 14,500 14,550 501 14,550 14,600 504 14,600 14,650 506 14,650 14,700 509 14,700 14,750 511 14,750 14,800 513 14,800 14,850 516 14,850 14,900 518 14,900 14,950 520 14,950 15,000 523 15,000 15,050 525 15,050 15,100 528 15,100 15,150 530 15,150 15,200 532 15,200 15,250 535 15,250 15,300 537 15,300 15,350 539 15,350 15,400 542 15,400 15,450 544 15,450 15,500 547 15,500 15,550 549 15,550 15,600 551 15,600 15,650 554 15,650 15,700 556 15,700 15,750 558 15,750 15,800 561 15,800 15,850 563 15,850 15,900 566 15,900 15,950 568 15,950 16,000 570 16,000 16,050 573 16,050 16,100 575 16,100 16,150 577 16,150 16,200 580 16,200 16,250 582 16,250 16,300 585 16,300 16,350 587 16,350 16,400 589 16,400 16,450 592 16,450 16,500 594 16,500 16,550 596 16,550 16,600 599 16,600 16,650 601 16,650 16,700 604 16,700 16,750 606 16,750 16,800 608 16,800 16,850 611 16,850 16,900 613 16,900 16,950 615 16,950 17,000 618 17,000 17,050 620 17,050 17,100 623 17,100 17,150 625 17,150 17,200 627 17,200 17,250 630 17,250 17,300 632 17,300 17,350 634 17,350 17,400 637 17,400 17,450 639 17,450 17,500 642 17,500 17,550 644 17,550 17,600 646 17,600 17,650 649 17,650 17,700 651 17,700 17,750 653 17,750 17,800 656 17,800 17,850 658 17,850 17,900 661 17,900 17,950 663 17,950 18,000 665 18,000 18,050 668 18,050 18,100 670 18,100 18,150 672 18,150 18,200 675 18,200 18,250 677 18,250 18,300 680 18,300 18,350 682 18,350 18,400 684 18,400 18,450 687 18,450 18,500 689 18,500 18,550 691 18,550 18,600 694 18,600 18,650 696 18,650 18,700 699 18,700 18,750 701 18,750 18,800 703 18,800 18,850 706 18,850 18,900 708 18,900 18,950 710 18,950 19,000 713 19,000 19,050 715 19,050 19,100 718 19,100 19,150 720 19,150 19,200 722 19,200 19,250 725 19,250 19,300 727 19,300 19,350 729 19,350 19,400 732 19,400 19,450 734 19,450 19,500 737 19,500 19,550 739 19,550 19,600 741 19,600 19,650 744 19,650 19,700 746 19,700 19,750 748 19,750 19,800 751 19,800 19,850 753 19,850 19,900 756 19,900 19,950 758 19,950 20,000 760 20,000 20,050 763 20,050 20,100 765 20,100 20,150 767 20,150 20,200 770 20,200 20,250 772 20,250 20,300 775 20,300 20,350 777 20,350 20,400 779 20,400 20,450 782 20,450 20,500 784 20,500 20,550 786 20,550 20,600 789 20,600 20,650 791 20,650 20,700 794 20,700 20,750 796 20,750 20,800 798 20,800 20,850 801 20,850 20,900 803 20,900 20,950 805 20,950 21,000 808 21,000 21,050 810 21,050 21,100 813 21,100 21,150 815 21,150 21,200 817 21,200 21,250 820 21,250 21,300 822 21,300 21,350 824 21,350 21,400 827 21,400 21,450 829 21,450 21,500 832 21,500 21,550 834 21,550 21,600 836 21,600 21,650 839 21,650 21,700 841 21,700 21,750 843 21,750 21,800 846 21,800 21,850 848 21,850 21,900 851 21,900 21,950 853 21,950 22,000 855 22,000 22,050 858 22,050 22,100 860 22,100 22,150 862 22,150 22,200 865 22,200 22,250 867 22,250 22,300 870 22,300 22,350 872 22,350 22,400 874 22,400 22,450 877 22,450 22,500 879 22,500 22,550 881 22,550 22,600 884 22,600 22,650 886 22,650 22,700 889 22,700 22,750 891 22,750 22,800 893 22,800 22,850 896 22,850 22,900 898 22,900 22,950 900 22,950 23,000 903 23,000 23,050 905 23,050 23,100 908 23,100 23,150 910 23,150 23,200 912 23,200 23,250 915 23,250 23,300 917 23,300 23,350 919 23,350 23,400 922 23,400 23,450 924 23,450 23,500 927 23,500 23,550 929 23,550 23,600 931 23,600 23,650 934 23,650 23,700 936 23,700 23,750 938 23,750 23,800 941 23,800 23,850 943 23,850 23,900 946 23,900 23,950 948 23,950 24,000 950 $16,000 $17,000 $18,000 $19,000 $20,000 $22,000 $23,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 14 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $24,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: least But less than If Oklahoma taxable income is: $33,000 Your tax is: least But less than If Oklahoma taxable income is: $30,000 Your tax is: 24,000 24,050 953 24,050 24,100 955 24,100 24,150 957 24,150 24,200 960 24,200 24,250 962 24,250 24,300 965 24,300 24,350 967 24,350 24,400 969 24,400 24,450 972 24,450 24,500 974 24,500 24,550 976 24,550 24,600 979 24,600 24,650 981 24,650 24,700 984 24,700 24,750 986 24,750 24,800 988 24,800 24,850 991 24,850 24,900 993 24,900 24,950 995 24,950 25,000 998 25,000 25,050 1,000 25,050 25,100 1,003 25,100 25,150 1,005 25,150 25,200 1,007 25,200 25,250 1,010 25,250 25,300 1,012 25,300 25,350 1,014 25,350 25,400 1,017 25,400 25,450 1,019 25,450 25,500 1,022 25,500 25,550 1,024 25,550 25,600 1,026 25,600 25,650 1,029 25,650 25,700 1,031 25,700 25,750 1,033 25,750 25,800 1,036 25,800 25,850 1,038 25,850 25,900 1,041 25,900 25,950 1,043 25,950 26,000 1,045 26,000 26,050 1,048 26,050 26,100 1,050 26,100 26,150 1,052 26,150 26,200 1,055 26,200 26,250 1,057 26,250 26,300 1,060 26,300 26,350 1,062 26,350 26,400 1,064 26,400 26,450 1,067 26,450 26,500 1,069 26,500 26,550 1,071 26,550 26,600 1,074 26,600 26,650 1,076 26,650 26,700 1,079 26,700 26,750 1,081 26,750 26,800 1,083 26,800 26,850 1,086 26,850 26,900 1,088 26,900 26,950 1,090 26,950 27,000 1,093 27,000 27,050 1,095 27,050 27,100 1,098 27,100 27,150 1,100 27,150 27,200 1,102 27,200 27,250 1,105 27,250 27,300 1,107 27,300 27,350 1,109 27,350 27,400 1,112 27,400 27,450 1,114 27,450 27,500 1,117 27,500 27,550 1,119 27,550 27,600 1,121 27,600 27,650 1,124 27,650 27,700 1,126 27,700 27,750 1,128 27,750 27,800 1,131 27,800 27,850 1,133 27,850 27,900 1,136 27,900 27,950 1,138 27,950 28,000 1,140 28,000 28,050 1,143 28,050 28,100 1,145 28,100 28,150 1,147 28,150 28,200 1,150 28,200 28,250 1,152 28,250 28,300 1,155 28,300 28,350 1,157 28,350 28,400 1,159 28,400 28,450 1,162 28,450 28,500 1,164 28,500 28,550 1,166 28,550 28,600 1,169 28,600 28,650 1,171 28,650 28,700 1,174 28,700 28,750 1,176 28,750 28,800 1,178 28,800 28,850 1,181 28,850 28,900 1,183 28,900 28,950 1,185 28,950 29,000 1,188 29,000 29,050 1,190 29,050 29,100 1,193 29,100 29,150 1,195 29,150 29,200 1,197 29,200 29,250 1,200 29,250 29,300 1,202 29,300 29,350 1,204 29,350 29,400 1,207 29,400 29,450 1,209 29,450 29,500 1,212 29,500 29,550 1,214 29,550 29,600 1,216 29,600 29,650 1,219 29,650 29,700 1,221 29,700 29,750 1,223 29,750 29,800 1,226 29,800 29,850 1,228 29,850 29,900 1,231 29,900 29,950 1,233 29,950 30,000 1,235 30,000 30,050 1,238 30,050 30,100 1,240 30,100 30,150 1,242 30,150 30,200 1,245 30,200 30,250 1,247 30,250 30,300 1,250 30,300 30,350 1,252 30,350 30,400 1,254 30,400 30,450 1,257 30,450 30,500 1,259 30,500 30,550 1,261 30,550 30,600 1,264 30,600 30,650 1,266 30,650 30,700 1,269 30,700 30,750 1,271 30,750 30,800 1,273 30,800 30,850 1,276 30,850 30,900 1,278 30,900 30,950 1,280 30,950 31,000 1,283 31,000 31,050 1,285 31,050 31,100 1,288 31,100 31,150 1,290 31,150 31,200 1,292 31,200 31,250 1,295 31,250 31,300 1,297 31,300 31,350 1,299 31,350 31,400 1,302 31,400 31,450 1,304 31,450 31,500 1,307 31,500 31,550 1,309 31,550 31,600 1,311 31,600 31,650 1,314 31,650 31,700 1,316 31,700 31,750 1,318 31,750 31,800 1,321 31,800 31,850 1,323 31,850 31,900 1,326 31,900 31,950 1,328 31,950 32,000 1,330 32,000 32,050 1,333 32,050 32,100 1,335 32,100 32,150 1,337 32,150 32,200 1,340 32,200 32,250 1,342 32,250 32,300 1,345 32,300 32,350 1,347 32,350 32,400 1,349 32,400 32,450 1,352 32,450 32,500 1,354 32,500 32,550 1,356 32,550 32,600 1,359 32,600 32,650 1,361 32,650 32,700 1,364 32,700 32,750 1,366 32,750 32,800 1,368 32,800 32,850 1,371 32,850 32,900 1,373 32,900 32,950 1,375 32,950 33,000 1,378 33,000 33,050 1,380 33,050 33,100 1,383 33,100 33,150 1,385 33,150 33,200 1,387 33,200 33,250 1,390 33,250 33,300 1,392 33,300 33,350 1,394 33,350 33,400 1,397 33,400 33,450 1,399 33,450 33,500 1,402 33,500 33,550 1,404 33,550 33,600 1,406 33,600 33,650 1,409 33,650 33,700 1,411 33,700 33,750 1,413 33,750 33,800 1,416 33,800 33,850 1,418 33,850 33,900 1,421 33,900 33,950 1,423 33,950 34,000 1,425 34,000 34,050 1,428 34,050 34,100 1,430 34,100 34,150 1,432 34,150 34,200 1,435 34,200 34,250 1,437 34,250 34,300 1,440 34,300 34,350 1,442 34,350 34,400 1,444 34,400 34,450 1,447 34,450 34,500 1,449 34,500 34,550 1,451 34,550 34,600 1,454 34,600 34,650 1,456 34,650 34,700 1,459 34,700 34,750 1,461 34,750 34,800 1,463 34,800 34,850 1,466 34,850 34,900 1,468 34,900 34,950 1,470 34,950 35,000 1,473 35,000 35,050 1,475 35,050 35,100 1,478 35,100 35,150 1,480 35,150 35,200 1,482 35,200 35,250 1,485 35,250 35,300 1,487 35,300 35,350 1,489 35,350 35,400 1,492 35,400 35,450 1,494 35,450 35,500 1,497 35,500 35,550 1,499 35,550 35,600 1,501 35,600 35,650 1,504 35,650 35,700 1,506 35,700 35,750 1,508 35,750 35,800 1,511 35,800 35,850 1,513 35,850 35,900 1,516 35,900 35,950 1,518 35,950 36,000 1,520 $25,000 $26,000 $27,000 $28,000 $29,000 $31,000 $32,000 $34,000 $35,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 15 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $36,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: least But less than If Oklahoma taxable income is: $45,000 Your tax is: least But less than If Oklahoma taxable income is: $42,000 Your tax is: 36,000 36,050 1,523 36,050 36,100 1,525 36,100 36,150 1,527 36,150 36,200 1,530 36,200 36,250 1,532 36,250 36,300 1,535 36,300 36,350 1,537 36,350 36,400 1,539 36,400 36,450 1,542 36,450 36,500 1,544 36,500 36,550 1,546 36,550 36,600 1,549 36,600 36,650 1,551 36,650 36,700 1,554 36,700 36,750 1,556 36,750 36,800 1,558 36,800 36,850 1,561 36,850 36,900 1,563 36,900 36,950 1,565 36,950 37,000 1,568 37,000 37,050 1,570 37,050 37,100 1,573 37,100 37,150 1,575 37,150 37,200 1,577 37,200 37,250 1,580 37,250 37,300 1,582 37,300 37,350 1,584 37,350 37,400 1,587 37,400 37,450 1,589 37,450 37,500 1,592 37,500 37,550 1,594 37,550 37,600 1,596 37,600 37,650 1,599 37,650 37,700 1,601 37,700 37,750 1,603 37,750 37,800 1,606 37,800 37,850 1,608 37,850 37,900 1,611 37,900 37,950 1,613 37,950 38,000 1,615 38,000 38,050 1,618 38,050 38,100 1,620 38,100 38,150 1,622 38,150 38,200 1,625 38,200 38,250 1,627 38,250 38,300 1,630 38,300 38,350 1,632 38,350 38,400 1,634 38,400 38,450 1,637 38,450 38,500 1,639 38,500 38,550 1,641 38,550 38,600 1,644 38,600 38,650 1,646 38,650 38,700 1,649 38,700 38,750 1,651 38,750 38,800 1,653 38,800 38,850 1,656 38,850 38,900 1,658 38,900 38,950 1,660 38,950 39,000 1,663 39,000 39,050 1,665 39,050 39,100 1,668 39,100 39,150 1,670 39,150 39,200 1,672 39,200 39,250 1,675 39,250 39,300 1,677 39,300 39,350 1,679 39,350 39,400 1,682 39,400 39,450 1,684 39,450 39,500 1,687 39,500 39,550 1,689 39,550 39,600 1,691 39,600 39,650 1,694 39,650 39,700 1,696 39,700 39,750 1,698 39,750 39,800 1,701 39,800 39,850 1,703 39,850 39,900 1,706 39,900 39,950 1,708 39,950 40,000 1,710 40,000 40,050 1,713 40,050 40,100 1,715 40,100 40,150 1,717 40,150 40,200 1,720 40,200 40,250 1,722 40,250 40,300 1,725 40,300 40,350 1,727 40,350 40,400 1,729 40,400 40,450 1,732 40,450 40,500 1,734 40,500 40,550 1,736 40,550 40,600 1,739 40,600 40,650 1,741 40,650 40,700 1,744 40,700 40,750 1,746 40,750 40,800 1,748 40,800 40,850 1,751 40,850 40,900 1,753 40,900 40,950 1,755 40,950 41,000 1,758 41,000 41,050 1,760 41,050 41,100 1,763 41,100 41,150 1,765 41,150 41,200 1,767 41,200 41,250 1,770 41,250 41,300 1,772 41,300 41,350 1,774 41,350 41,400 1,777 41,400 41,450 1,779 41,450 41,500 1,782 41,500 41,550 1,784 41,550 41,600 1,786 41,600 41,650 1,789 41,650 41,700 1,791 41,700 41,750 1,793 41,750 41,800 1,796 41,800 41,850 1,798 41,850 41,900 1,801 41,900 41,950 1,803 41,950 42,000 1,805 42,000 42,050 1,808 42,050 42,100 1,810 42,100 42,150 1,812 42,150 42,200 1,815 42,200 42,250 1,817 42,250 42,300 1,820 42,300 42,350 1,822 42,350 42,400 1,824 42,400 42,450 1,827 42,450 42,500 1,829 42,500 42,550 1,831 42,550 42,600 1,834 42,600 42,650 1,836 42,650 42,700 1,839 42,700 42,750 1,841 42,750 42,800 1,843 42,800 42,850 1,846 42,850 42,900 1,848 42,900 42,950 1,850 42,950 43,000 1,853 43,000 43,050 1,855 43,050 43,100 1,858 43,100 43,150 1,860 43,150 43,200 1,862 43,200 43,250 1,865 43,250 43,300 1,867 43,300 43,350 1,869 43,350 43,400 1,872 43,400 43,450 1,874 43,450 43,500 1,877 43,500 43,550 1,879 43,550 43,600 1,881 43,600 43,650 1,884 43,650 43,700 1,886 43,700 43,750 1,888 43,750 43,800 1,891 43,800 43,850 1,893 43,850 43,900 1,896 43,900 43,950 1,898 43,950 44,000 1,900 44,000 44,050 1,903 44,050 44,100 1,905 44,100 44,150 1,907 44,150 44,200 1,910 44,200 44,250 1,912 44,250 44,300 1,915 44,300 44,350 1,917 44,350 44,400 1,919 44,400 44,450 1,922 44,450 44,500 1,924 44,500 44,550 1,926 44,550 44,600 1,929 44,600 44,650 1,931 44,650 44,700 1,934 44,700 44,750 1,936 44,750 44,800 1,938 44,800 44,850 1,941 44,850 44,900 1,943 44,900 44,950 1,945 44,950 45,000 1,948 45,000 45,050 1,950 45,050 45,100 1,953 45,100 45,150 1,955 45,150 45,200 1,957 45,200 45,250 1,960 45,250 45,300 1,962 45,300 45,350 1,964 45,350 45,400 1,967 45,400 45,450 1,969 45,450 45,500 1,972 45,500 45,550 1,974 45,550 45,600 1,976 45,600 45,650 1,979 45,650 45,700 1,981 45,700 45,750 1,983 45,750 45,800 1,986 45,800 45,850 1,988 45,850 45,900 1,991 45,900 45,950 1,993 45,950 46,000 1,995 46,000 46,050 1,998 46,050 46,100 2,000 46,100 46,150 2,002 46,150 46,200 2,005 46,200 46,250 2,007 46,250 46,300 2,010 46,300 46,350 2,012 46,350 46,400 2,014 46,400 46,450 2,017 46,450 46,500 2,019 46,500 46,550 2,021 46,550 46,600 2,024 46,600 46,650 2,026 46,650 46,700 2,029 46,700 46,750 2,031 46,750 46,800 2,033 46,800 46,850 2,036 46,850 46,900 2,038 46,900 46,950 2,040 46,950 47,000 2,043 47,000 47,050 2,045 47,050 47,100 2,048 47,100 47,150 2,050 47,150 47,200 2,052 47,200 47,250 2,055 47,250 47,300 2,057 47,300 47,350 2,059 47,350 47,400 2,062 47,400 47,450 2,064 47,450 47,500 2,067 47,500 47,550 2,069 47,550 47,600 2,071 47,600 47,650 2,074 47,650 47,700 2,076 47,700 47,750 2,078 47,750 47,800 2,081 47,800 47,850 2,083 47,850 47,900 2,086 47,900 47,950 2,088 47,950 48,000 2,090 $37,000 $38,000 $39,000 $40,000 $41,000 $43,000 $44,000 $46,000 $47,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 16 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $48,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: least But less than If Oklahoma taxable income is: $57,000 Your tax is: least But less than If Oklahoma taxable income is: $54,000 Your tax is: 48,000 48,050 2,093 48,050 48,100 2,095 48,100 48,150 2,097 48,150 48,200 2,100 48,200 48,250 2,102 48,250 48,300 2,105 48,300 48,350 2,107 48,350 48,400 2,109 48,400 48,450 2,112 48,450 48,500 2,114 48,500 48,550 2,116 48,550 48,600 2,119 48,600 48,650 2,121 48,650 48,700 2,124 48,700 48,750 2,126 48,750 48,800 2,128 48,800 48,850 2,131 48,850 48,900 2,133 48,900 48,950 2,135 48,950 49,000 2,138 49,000 49,050 2,140 49,050 49,100 2,143 49,100 49,150 2,145 49,150 49,200 2,147 49,200 49,250 2,150 49,250 49,300 2,152 49,300 49,350 2,154 49,350 49,400 2,157 49,400 49,450 2,159 49,450 49,500 2,162 49,500 49,550 2,164 49,550 49,600 2,166 49,600 49,650 2,169 49,650 49,700 2,171 49,700 49,750 2,173 49,750 49,800 2,176 49,800 49,850 2,178 49,850 49,900 2,181 49,900 49,950 2,183 49,950 50,000 2,185 50,000 50,050 2,188 50,050 50,100 2,190 50,100 50,150 2,192 50,150 50,200 2,195 50,200 50,250 2,197 50,250 50,300 2,200 50,300 50,350 2,202 50,350 50,400 2,204 50,400 50,450 2,207 50,450 50,500 2,209 50,500 50,550 2,211 50,550 50,600 2,214 50,600 50,650 2,216 50,650 50,700 2,219 50,700 50,750 2,221 50,750 50,800 2,223 50,800 50,850 2,226 50,850 50,900 2,228 50,900 50,950 2,230 50,950 51,000 2,233 51,000 51,050 2,235 51,050 51,100 2,238 51,100 51,150 2,240 51,150 51,200 2,242 51,200 51,250 2,245 51,250 51,300 2,247 51,300 51,350 2,249 51,350 51,400 2,252 51,400 51,450 2,254 51,450 51,500 2,257 51,500 51,550 2,259 51,550 51,600 2,261 51,600 51,650 2,264 51,650 51,700 2,266 51,700 51,750 2,268 51,750 51,800 2,271 51,800 51,850 2,273 51,850 51,900 2,276 51,900 51,950 2,278 51,950 52,000 2,280 52,000 52,050 2,283 52,050 52,100 2,285 52,100 52,150 2,287 52,150 52,200 2,290 52,200 52,250 2,292 52,250 52,300 2,295 52,300 52,350 2,297 52,350 52,400 2,299 52,400 52,450 2,302 52,450 52,500 2,304 52,500 52,550 2,306 52,550 52,600 2,309 52,600 52,650 2,311 52,650 52,700 2,314 52,700 52,750 2,316 52,750 52,800 2,318 52,800 52,850 2,321 52,850 52,900 2,323 52,900 52,950 2,325 52,950 53,000 2,328 53,000 53,050 2,330 53,050 53,100 2,333 53,100 53,150 2,335 53,150 53,200 2,337 53,200 53,250 2,340 53,250 53,300 2,342 53,300 53,350 2,344 53,350 53,400 2,347 53,400 53,450 2,349 53,450 53,500 2,352 53,500 53,550 2,354 53,550 53,600 2,356 53,600 53,650 2,359 53,650 53,700 2,361 53,700 53,750 2,363 53,750 53,800 2,366 53,800 53,850 2,368 53,850 53,900 2,371 53,900 53,950 2,373 53,950 54,000 2,375 54,000 54,050 2,378 54,050 54,100 2,380 54,100 54,150 2,382 54,150 54,200 2,385 54,200 54,250 2,387 54,250 54,300 2,390 54,300 54,350 2,392 54,350 54,400 2,394 54,400 54,450 2,397 54,450 54,500 2,399 54,500 54,550 2,401 54,550 54,600 2,404 54,600 54,650 2,406 54,650 54,700 2,409 54,700 54,750 2,411 54,750 54,800 2,413 54,800 54,850 2,416 54,850 54,900 2,418 54,900 54,950 2,420 54,950 55,000 2,423 55,000 55,050 2,425 55,050 55,100 2,428 55,100 55,150 2,430 55,150 55,200 2,432 55,200 55,250 2,435 55,250 55,300 2,437 55,300 55,350 2,439 55,350 55,400 2,442 55,400 55,450 2,444 55,450 55,500 2,447 55,500 55,550 2,449 55,550 55,600 2,451 55,600 55,650 2,454 55,650 55,700 2,456 55,700 55,750 2,458 55,750 55,800 2,461 55,800 55,850 2,463 55,850 55,900 2,466 55,900 55,950 2,468 55,950 56,000 2,470 56,000 56,050 2,473 56,050 56,100 2,475 56,100 56,150 2,477 56,150 56,200 2,480 56,200 56,250 2,482 56,250 56,300 2,485 56,300 56,350 2,487 56,350 56,400 2,489 56,400 56,450 2,492 56,450 56,500 2,494 56,500 56,550 2,496 56,550 56,600 2,499 56,600 56,650 2,501 56,650 56,700 2,504 56,700 56,750 2,506 56,750 56,800 2,508 56,800 56,850 2,511 56,850 56,900 2,513 56,900 56,950 2,515 56,950 57,000 2,518 57,000 57,050 2,520 57,050 57,100 2,523 57,100 57,150 2,525 57,150 57,200 2,527 57,200 57,250 2,530 57,250 57,300 2,532 57,300 57,350 2,534 57,350 57,400 2,537 57,400 57,450 2,539 57,450 57,500 2,542 57,500 57,550 2,544 57,550 57,600 2,546 57,600 57,650 2,549 57,650 57,700 2,551 57,700 57,750 2,553 57,750 57,800 2,556 57,800 57,850 2,558 57,850 57,900 2,561 57,900 57,950 2,563 57,950 58,000 2,565 58,000 58,050 2,568 58,050 58,100 2,570 58,100 58,150 2,572 58,150 58,200 2,575 58,200 58,250 2,577 58,250 58,300 2,580 58,300 58,350 2,582 58,350 58,400 2,584 58,400 58,450 2,587 58,450 58,500 2,589 58,500 58,550 2,591 58,550 58,600 2,594 58,600 58,650 2,596 58,650 58,700 2,599 58,700 58,750 2,601 58,750 58,800 2,603 58,800 58,850 2,606 58,850 58,900 2,608 58,900 58,950 2,610 58,950 59,000 2,613 59,000 59,050 2,615 59,050 59,100 2,618 59,100 59,150 2,620 59,150 59,200 2,622 59,200 59,250 2,625 59,250 59,300 2,627 59,300 59,350 2,629 59,350 59,400 2,632 59,400 59,450 2,634 59,450 59,500 2,637 59,500 59,550 2,639 59,550 59,600 2,641 59,600 59,650 2,644 59,650 59,700 2,646 59,700 59,750 2,648 59,750 59,800 2,651 59,800 59,850 2,653 59,850 59,900 2,656 59,900 59,950 2,658 59,950 60,000 2,660 $49,000 $50,000 $51,000 $52,000 $53,000 $55,000 $56,000 $58,000 $59,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 17 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $60,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: least But less than If Oklahoma taxable income is: $69,000 Your tax is: least But less than If Oklahoma taxable income is: $66,000 Your tax is: 60,000 60,050 2,663 60,050 60,100 2,665 60,100 60,150 2,667 60,150 60,200 2,670 60,200 60,250 2,672 60,250 60,300 2,675 60,300 60,350 2,677 60,350 60,400 2,679 60,400 60,450 2,682 60,450 60,500 2,684 60,500 60,550 2,686 60,550 60,600 2,689 60,600 60,650 2,691 60,650 60,700 2,694 60,700 60,750 2,696 60,750 60,800 2,698 60,800 60,850 2,701 60,850 60,900 2,703 60,900 60,950 2,705 60,950 61,000 2,708 61,000 61,050 2,710 61,050 61,100 2,713 61,100 61,150 2,715 61,150 61,200 2,717 61,200 61,250 2,720 61,250 61,300 2,722 61,300 61,350 2,724 61,350 61,400 2,727 61,400 61,450 2,729 61,450 61,500 2,732 61,500 61,550 2,734 61,550 61,600 2,736 61,600 61,650 2,739 61,650 61,700 2,741 61,700 61,750 2,743 61,750 61,800 2,746 61,800 61,850 2,748 61,850 61,900 2,751 61,900 61,950 2,753 61,950 62,000 2,755 62,000 62,050 2,758 62,050 62,100 2,760 62,100 62,150 2,762 62,150 62,200 2,765 62,200 62,250 2,767 62,250 62,300 2,770 62,300 62,350 2,772 62,350 62,400 2,774 62,400 62,450 2,777 62,450 62,500 2,779 62,500 62,550 2,781 62,550 62,600 2,784 62,600 62,650 2,786 62,650 62,700 2,789 62,700 62,750 2,791 62,750 62,800 2,793 62,800 62,850 2,796 62,850 62,900 2,798 62,900 62,950 2,800 62,950 63,000 2,803 63,000 63,050 2,805 63,050 63,100 2,808 63,100 63,150 2,810 63,150 63,200 2,812 63,200 63,250 2,815 63,250 63,300 2,817 63,300 63,350 2,819 63,350 63,400 2,822 63,400 63,450 2,824 63,450 63,500 2,827 63,500 63,550 2,829 63,550 63,600 2,831 63,600 63,650 2,834 63,650 63,700 2,836 63,700 63,750 2,838 63,750 63,800 2,841 63,800 63,850 2,843 63,850 63,900 2,846 63,900 63,950 2,848 63,950 64,000 2,850 64,000 64,050 2,853 64,050 64,100 2,855 64,100 64,150 2,857 64,150 64,200 2,860 64,200 64,250 2,862 64,250 64,300 2,865 64,300 64,350 2,867 64,350 64,400 2,869 64,400 64,450 2,872 64,450 64,500 2,874 64,500 64,550 2,876 64,550 64,600 2,879 64,600 64,650 2,881 64,650 64,700 2,884 64,700 64,750 2,886 64,750 64,800 2,888 64,800 64,850 2,891 64,850 64,900 2,893 64,900 64,950 2,895 64,950 65,000 2,898 65,000 65,050 2,900 65,050 65,100 2,903 65,100 65,150 2,905 65,150 65,200 2,907 65,200 65,250 2,910 65,250 65,300 2,912 65,300 65,350 2,914 65,350 65,400 2,917 65,400 65,450 2,919 65,450 65,500 2,922 65,500 65,550 2,924 65,550 65,600 2,926 65,600 65,650 2,929 65,650 65,700 2,931 65,700 65,750 2,933 65,750 65,800 2,936 65,800 65,850 2,938 65,850 65,900 2,941 65,900 65,950 2,943 65,950 66,000 2,945 66,000 66,050 2,948 66,050 66,100 2,950 66,100 66,150 2,952 66,150 66,200 2,955 66,200 66,250 2,957 66,250 66,300 2,960 66,300 66,350 2,962 66,350 66,400 2,964 66,400 66,450 2,967 66,450 66,500 2,969 66,500 66,550 2,971 66,550 66,600 2,974 66,600 66,650 2,976 66,650 66,700 2,979 66,700 66,750 2,981 66,750 66,800 2,983 66,800 66,850 2,986 66,850 66,900 2,988 66,900 66,950 2,990 66,950 67,000 2,993 67,000 67,050 2,995 67,050 67,100 2,998 67,100 67,150 3,000 67,150 67,200 3,002 67,200 67,250 3,005 67,250 67,300 3,007 67,300 67,350 3,009 67,350 67,400 3,012 67,400 67,450 3,014 67,450 67,500 3,017 67,500 67,550 3,019 67,550 67,600 3,021 67,600 67,650 3,024 67,650 67,700 3,026 67,700 67,750 3,028 67,750 67,800 3,031 67,800 67,850 3,033 67,850 67,900 3,036 67,900 67,950 3,038 67,950 68,000 3,040 68,000 68,050 3,043 68,050 68,100 3,045 68,100 68,150 3,047 68,150 68,200 3,050 68,200 68,250 3,052 68,250 68,300 3,055 68,300 68,350 3,057 68,350 68,400 3,059 68,400 68,450 3,062 68,450 68,500 3,064 68,500 68,550 3,066 68,550 68,600 3,069 68,600 68,650 3,071 68,650 68,700 3,074 68,700 68,750 3,076 68,750 68,800 3,078 68,800 68,850 3,081 68,850 68,900 3,083 68,900 68,950 3,085 68,950 69,000 3,088 69,000 69,050 3,090 69,050 69,100 3,093 69,100 69,150 3,095 69,150 69,200 3,097 69,200 69,250 3,100 69,250 69,300 3,102 69,300 69,350 3,104 69,350 69,400 3,107 69,400 69,450 3,109 69,450 69,500 3,112 69,500 69,550 3,114 69,550 69,600 3,116 69,600 69,650 3,119 69,650 69,700 3,121 69,700 69,750 3,123 69,750 69,800 3,126 69,800 69,850 3,128 69,850 69,900 3,131 69,900 69,950 3,133 69,950 70,000 3,135 70,000 70,050 3,138 70,050 70,100 3,140 70,100 70,150 3,142 70,150 70,200 3,145 70,200 70,250 3,147 70,250 70,300 3,150 70,300 70,350 3,152 70,350 70,400 3,154 70,400 70,450 3,157 70,450 70,500 3,159 70,500 70,550 3,161 70,550 70,600 3,164 70,600 70,650 3,166 70,650 70,700 3,169 70,700 70,750 3,171 70,750 70,800 3,173 70,800 70,850 3,176 70,850 70,900 3,178 70,900 70,950 3,180 70,950 71,000 3,183 71,000 71,050 3,185 71,050 71,100 3,188 71,100 71,150 3,190 71,150 71,200 3,192 71,200 71,250 3,195 71,250 71,300 3,197 71,300 71,350 3,199 71,350 71,400 3,202 71,400 71,450 3,204 71,450 71,500 3,207 71,500 71,550 3,209 71,550 71,600 3,211 71,600 71,650 3,214 71,650 71,700 3,216 71,700 71,750 3,218 71,750 71,800 3,221 71,800 71,850 3,223 71,850 71,900 3,226 71,900 71,950 3,228 71,950 72,000 3,230 $61,000 $62,000 $63,000 $64,000 $65,000 $67,000 $68,000 $70,000 $71,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 18 2025 Oklahoma Trusts and Estates Income Tax Table Form 513 and 513-NR Table For Fiduciary Returns least But less than If Oklahoma taxable income is: $72,000 Your tax is: least But less than If Oklahoma taxable income is: Your tax is: least But less than If Oklahoma taxable income is: $79,000 Your tax is: least But less than If Oklahoma taxable income is: $77,000 Your tax is: $75,000 Worksheet for Calculating Tax on Taxable Income of $81,000 or More

Taxable Income
Less - 81,000
Line 1 minus Line 2
Multiply Line 3 by .0475
T ax on $81,000 + 3,660
Line 4 plus Line 5 = Total Tax

$3,660 + 4.75% over $81,000 72,000 72,050 3,233 72,050 72,100 3,235 72,100 72,150 3,237 72,150 72,200 3,240 72,200 72,250 3,242 72,250 72,300 3,245 72,300 72,350 3,247 72,350 72,400 3,249 72,400 72,450 3,252 72,450 72,500 3,254 72,500 72,550 3,256 72,550 72,600 3,259 72,600 72,650 3,261 72,650 72,700 3,264 72,700 72,750 3,266 72,750 72,800 3,268 72,800 72,850 3,271 72,850 72,900 3,273 72,900 72,950 3,275 72,950 73,000 3,278 73,000 73,050 3,280 73,050 73,100 3,283 73,100 73,150 3,285 73,150 73,200 3,287 73,200 73,250 3,290 73,250 73,300 3,292 73,300 73,350 3,294 73,350 73,400 3,297 73,400 73,450 3,299 73,450 73,500 3,302 73,500 73,550 3,304 73,550 73,600 3,306 73,600 73,650 3,309 73,650 73,700 3,311 73,700 73,750 3,313 73,750 73,800 3,316 73,800 73,850 3,318 73,850 73,900 3,321 73,900 73,950 3,323 73,950 74,000 3,325 74,000 74,050 3,328 74,050 74,100 3,330 74,100 74,150 3,332 74,150 74,200 3,335 74,200 74,250 3,337 74,250 74,300 3,340 74,300 74,350 3,342 74,350 74,400 3,344 74,400 74,450 3,347 74,450 74,500 3,349 74,500 74,550 3,351 74,550 74,600 3,354 74,600 74,650 3,356 74,650 74,700 3,359 74,700 74,750 3,361 74,750 74,800 3,363 74,800 74,850 3,366 74,850 74,900 3,368 74,900 74,950 3,370 74,950 75,000 3,373 75,000 75,050 3,375 75,050 75,100 3,378 75,100 75,150 3,380 75,150 75,200 3,382 75,200 75,250 3,385 75,250 75,300 3,387 75,300 75,350 3,389 75,350 75,400 3,392 75,400 75,450 3,394 75,450 75,500 3,397 75,500 75,550 3,399 75,550 75,600 3,401 75,600 75,650 3,404 75,650 75,700 3,406 75,700 75,750 3,408 75,750 75,800 3,411 75,800 75,850 3,413 75,850 75,900 3,416 75,900 75,950 3,418 75,950 76,000 3,420 76,000 76,050 3,423 76,050 76,100 3,425 76,100 76,150 3,427 76,150 76,200 3,430 76,200 76,250 3,432 76,250 76,300 3,435 76,300 76,350 3,437 76,350 76,400 3,439 76,400 76,450 3,442 76,450 76,500 3,444 76,500 76,550 3,446 76,550 76,600 3,449 76,600 76,650 3,451 76,650 76,700 3,454 76,700 76,750 3,456 76,750 76,800 3,458 76,800 76,850 3,461 76,850 76,900 3,463 76,900 76,950 3,465 76,950 77,000 3,468 77,000 77,050 3,470 77,050 77,100 3,473 77,100 77,150 3,475 77,150 77,200 3,477 77,200 77,250 3,480 77,250 77,300 3,482 77,300 77,350 3,484 77,350 77,400 3,487 77,400 77,450 3,489 77,450 77,500 3,492 77,500 77,550 3,494 77,550 77,600 3,496 77,600 77,650 3,499 77,650 77,700 3,501 77,700 77,750 3,503 77,750 77,800 3,506 77,800 77,850 3,508 77,850 77,900 3,511 77,900 77,950 3,513 77,950 78,000 3,515 78,000 78,050 3,518 78,050 78,100 3,520 78,100 78,150 3,522 78,150 78,200 3,525 78,200 78,250 3,527 78,250 78,300 3,530 78,300 78,350 3,532 78,350 78,400 3,534 78,400 78,450 3,537 78,450 78,500 3,539 78,500 78,550 3,541 78,550 78,600 3,544 78,600 78,650 3,546 78,650 78,700 3,549 78,700 78,750 3,551 78,750 78,800 3,553 78,800 78,850 3,556 78,850 78,900 3,558 78,900 78,950 3,560 78,950 79,000 3,563 79,000 79,050 3,565 79,050 79,100 3,568 79,100 79,150 3,570 79,150 79,200 3,572 79,200 79,250 3,575 79,250 79,300 3,577 79,300 79,350 3,579 79,350 79,400 3,582 79,400 79,450 3,584 79,450 79,500 3,587 79,500 79,550 3,589 79,550 79,600 3,591 79,600 79,650 3,594 79,650 79,700 3,596 79,700 79,750 3,598 79,750 79,800 3,601 79,800 79,850 3,603 79,850 79,900 3,606 79,900 79,950 3,608 79,950 80,000 3,610 80,000 80,050 3,613 80,050 80,100 3,615 80,100 80,150 3,617 80,150 80,200 3,620 80,200 80,250 3,622 80,250 80,300 3,625 80,300 80,350 3,627 80,350 80,400 3,629 80,400 80,450 3,632 80,450 80,500 3,634 80,500 80,550 3,636 80,550 80,600 3,639 80,600 80,650 3,641 80,650 80,700 3,644 80,700 80,750 3,646 80,750 80,800 3,648 80,800 80,850 3,651 80,850 80,900 3,653 80,900 80,950 3,655 80,950 81,000 3,658 $73,000 $74,000 $76,000 $78,000 $80,000

E-file your 513 and 513-NR right now - Visit tax.ok.gov for approved software companies. 19

JOE SMITH

SUSIE SMITH 123 Main Street Anyplace, OK 00000

ANYPLACE BANK Anyplace, OK 00000 For

PAY TO THE

ORDER OF $ 15-0000/0000 DOLLARS :120120012 : 2020268620 1234 Routing Number Account Number

SAMPLE

Note: The routing and account numbers may appear in different places on your check. Place an 'X' in the appropriate box as to whether the refund will be going into a checking or savings account. Keep in mind you will not receive notification of the deposit. Enter your routing number. The routing number must be nine digits. Using the sample check shown below, the routing number is 120120012. If the first two digits are not 01 through 12 or 21 through 32, the direct deposit will fail to process. Enter your account number. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right. On the sample check shown below, the account number is 2020268620. Complete the direct deposit section on the tax return to have the refund directly deposited into your account at a bank or financial institution. Refunds, with limited exceptions, must be made by direct deposit. Please Note: The OTC is not responsible if a financial institution refused a direct deposit. If a direct deposit is refused, a check will be issued to the address shown on the tax return. WARNING - Due to electronic banking rules, the OTC will not allow direct deposits to or through foreign financial institutions. If you use a foreign financial institution, you will be issued a paper check.

THE OKLAHOMA TAX COMMISSION IS JUST ONE CLICK AWAY

FOR YOUR CONVENIENCE, 24/7 Location Oklahoma City: 300 North Broadway Ave. Monday - Friday, 7:30 a.m. - 4:30 p.m. Taxpayer Resource Center Monday - Friday, 7:30 a.m. - 4:30 p.m. 405.521.3160 Stay Connected GET YOUR REFUND FASTER. USE DIRECT DEPOSIT -

Form 513-NR 3 Business income or (loss) .................................................................................. 3 5 Rents, royalties, partnerships, other estates and trusts, etc............................... 5 8 Other income (state nature of income) ............................................................... 8 9 T otal income (add lines 1 through 8) ................................................................. 9 Oklahoma Nonresident Fiduciary Return of Income This form must be filed on or before the 15th day of the fourth month after the close of the taxable year. FORM 513-NR IS FOR NONRESIDENTS ONLY. RESIDENTS USE FORM 513. INCOME (PROVIDE NECESSARY SCHEDULE(S) FOR LINES 2-10) Important: Provide a copy of your federal return. Also provide a schedule for Oklahoma amounts when different from federal.PART 1 Column A Federal Amount Column B Oklahoma Amount Place an 'X' if: (1) Initial Return (2) Final Return (3) Amended Return (See Schedule 513-NR-X on page 5) Name of Estate or Trust Name of Fiduciary Title of FiduciaryAddress of Fiduciary (Number and street) Federal Employer Identification Number Date Entity Created IMPORTANT! Was a Fiduciary Income Tax Return filed for the previous year? Yes No City County in Which Located ZIP or Foreign Postal CodeForeign Country (If not U.S.)State or Province For the year January 1 - December 31, 2025, or other taxable year beginning: ending: Type of Tax Year (If not calendar year): Fiscal Year Short Year 52/53 W eek Year Place an 'X' in all applicable boxes: Decedent's Estate Grantor Type Trust Pooled Income Fund Simple Trust Complex Trust Bankruptcy Estate Electing Small Business Trust (ESBT) Charitable Trust Other (describe): Number of Beneficiaries:

Oklahoma Nonresident Fiduciary Return of Income OKLAHOMA ADDITIONS (SEE INSTRUCTIONS)

OKLAHOMA SUBTRACTIONS

Important: Provide a copy of your Federal return. Also provide a schedule for Oklahoma amounts when different from Federal.PART 1 00 Column A Federal Amount Column B Oklahoma Amount Amount from page 1 line 9 10 State and municipal bond interest (not specifically exempt)............................... 10 11 Other additions (identify: ) ... 11 13 Interest on U.S. obligations (see instructions) .................................................... 13 14 Net operating loss (return must be filed for loss year[s]) .................................... 14 15 Oklahoma depletion (see instructions) ............................................................... 15 16 Oklahoma capital gain deduction (provide Form 561-NR-F) ............................. 16 17 Income distribution deduction (use Oklahoma Schedule K-1; see instructions) .. 17 18 Total Oklahoma subtractions (add lines 13 through 17) ..................................... 18 19 Oklahoma adjusted gross income - Oklahoma Source (line 12 minus line 18) .. 19 (a) Oklahoma adjusted gross income - All Sources (line 12 minus line 18) .. 19a 20 Oklahoma Income Percentage (divide line 19 by 19a - enter here and on line 28) (limited to 100%) ................. 20 21 Interest, taxes, fiduciary fees, attorney, accountant, and return preparer fees ... 21 22 Federal estate tax deduction, charitable income distribution, other deductions . 22 24 Total Deductions (add lines 21, 22, and 23) ..................................................... 24 25 Oklahoma Bonus Depreciation adjustment (a) Add-back duplicated federal depreciation .................................................. 25a (b) Subtract Oklahoma bonus depreciation ..................................................... 25b 26 Taxable income of fiduciary (line 19a minus line 24 and line 25b plus line 25a) .. 26 27 Tax on amount in line 26 (from Tax Table - see instructions) (This is your base tax.) .......................................... 27 28 Oklahoma percentage (enter percentage from line 20) ........................................................................................... 28 29 Multiply line 27 by line 28 (This is your Oklahoma state income tax.) If an ESBT or Charitable Trust, see the instructions and enter "1" in the box. If recapturing the Oklahoma Affordable Housing Tax Credit, add the recaptured credit here and enter a "2" in the box. If making an Oklahoma installment payment pursuant to Internal Revenue Code (IRC) Sec. 965(h) and 68 Oklahoma Statutes (OS) Sec. 2368(K), add the installment payment here and enter a "3" in the box ............ 29 30 Credits: Enter number in box for type of credit. Provide Form 511-CR. (See instructions) ................. 30 31 Balance of tax due (line 29 minus line 30, but not less than zero) .......................................................................... 31

Amount from page 2 line 31 32 2025 Oklahoma estimated tax payments (i.e. Form(s) OW-8-ESC and prior year overpayment carryforward) .............................................................. 32 33 Amount paid with extension request................................................................. 33 34 Oklahoma Withholding ( provide Form 1099, 500-B, or other withholding statement) .......................... 34 35 Refundable Credit from Form 578 .................................................................... 35 36 Amount paid with original return and amount paid after it was filed 37 Any refunds or overpayment applied (amended return only) ........................... 37 39 If line 38 is larger than line 31, enter amount overpaid (line 38 minus line 31) ....................................................... 39 40 Amount of line 39 to be credited to 2026 estimated tax (original return only) 40 41 Amount of line 39 to be refunded to you (line 39 minus line 40) .............................................................Refund 41 Yes No Checking Account Savings Account Deposit my refund in my: Is this refund going to or through an account that is located outside of the United States? Routing Number: Account Number: Want a Faster Refund? Elect to have your refund directly deposited into your checking or savings account. For Direct Deposit information, see page 19 of the 513-NR Packet. If you have asked for an extension from the IRS, place an 'X' here and provide a copy with this return: If the Oklahoma Tax Commission may discuss this return with your tax preparer, place an 'X' here: Signature of Fiduciary Date Printed Name of Fiduciary Signature of Preparer Date Printed Name of Preparer Phone Number Preparer's PTIN Under penalties of perjury, I declare I have examined this return, including accompanying statements, and to the best of my knowledge and belief it is true, correct, and complete. If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has any knowledge. Mailing address for this form: Oklahoma Tax Commission, PO Box 26800, Oklahoma City, OK 73126-0800 Title of Fiduciary Phone Number Make check payable to the Oklahoma Tax Commission. Fiduciary Email Address Preparer Email Address The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. Oklahoma Nonresident Fiduciary Return of Income

42 If line 31 is larger than line 38, enter the tax due (line 31 minus line 38) ............................................... Tax Due 42 43 Underpayment of estimated tax interest .....................................................................................Annualized 43 44 (a) For delinquent payment, add penalty of 5% ...................................................................................................... 44a (b) For delinquent payment, add interest of 1.25% per month ............................................................................. 44b 45 Total tax, penalty, and interest (add lines 42 through 44b) .............................................................Balance Due 45

Part 2: Beneficiary's Share of Income and Deductions Form 513-NR - Page 4 Oklahoma Schedule K-1 2025 3 Short-term capital gain (or loss) ................................................................................................3 4 Long-term capital gain (or loss) .................................................................................................4 5 Other taxable income: (a) Annuities, royalties, and other nonbusiness income .......................................................5a (b) Trade or business, rental real estate, and other business income ..................................5b 6 State and municipal interest ......................................................................................................6

FEDERAL OKLAHOMA

8 (a) Depreciation, depletion, amortization attributable to line 5a ........................................... 8a (b) Depreciation, depletion, amortization attributable to line 5b ........................................... 8b 9 Expenses allocable to federally-exempt income .......................................................................9 10 Expenses allocable to Oklahoma-exempt income................................................................... 10 11 Deductions in the final year of trust or decedent's estate: (a) Excess deductions on termination .................................................................................11a (b) Net operating loss carryover ..........................................................................................11b 13 Other: (a) Add-back duplicated federal depreciation ..................................................................... 13a (b) Subtract Oklahoma bonus deprecation .........................................................................13b Name of Estate or Trust Beneficiary's Name, Address, and ZIP Amended K-1 Final K-1 Nonresident Estate's or Trust's Federal Employer Identification Number Fiduciary's Name, Address, and ZIP

INCOME Beneficiary's FEIN/SSN

DEDUCTIONS

For calendar year 2025 or fiscal year beginning __, 2025

SCHEDULE 513-NR-X: AMENDED RETURN SCHEDULE Instructions for Filing an Amended Return When filing an amended return, place an 'X' in the Amended Return checkbox on page 1. Enter any amount(s) paid with the original return plus any amount(s) paid after it was filed on line 36. Enter any refund previously received or overpayment applied on line 37. Complete the Amended Return Schedule, Schedule 513-NR-X above. Provide the amended federal return and proof of disposition by the IRS when applicable. An overpayment on an amended return may not be credited to estimated tax, but will be refunded. The amount applied to estimated tax on the original return cannot be adjusted. Did you file an amended federal income tax return? Yes No If yes, provide a copy of the amended federal return and a copy of the "Statement of Adjustment," IRS refund check, or deposit slip. Is this return being filed due to a federal audit? Yes No If yes, provide a complete copy of the Revenue Agent's Report (RAR). Explanation or Reason for Amended Return (provide all necessary schedules):

Oklahoma Nonresident Fiduciary Return of Income

2025 Form 513-NR Oklahoma Nonresident Fiduciary Income Tax Return Packet & Instructions

# COMMON ABBREVIATIONS FOUND IN THIS PACKET

# HELPFUL HINTS

# TABLE OF CONTENTS

# HOW NONRESIDENT TRUSTS AND ESTATES ARE TAXED

# RESIDENT AND NONRESIDENT DEFINED

# REQUIREMENTS FOR FILING

# DUE DATE

# REAL ESTATE INVESTMENT TRUSTS

# SIMPLE TRUST

# GRANTOR TRUST

# OKLAHOMA SOURCE INCOME

# ABOUT THE TAX

# BANKRUPTCY

# ACCOUNTING METHODS

# WITHHOLDING ON NONRESIDENT MEMBERS

# EXTENSIONS

# DEPLETION

# ESTIMATED TAX

# AMENDED RETURNS

# LINE BY LINE INSTRUCTIONS

# Line 1 - Interest Income

# Line 2 - Dividends

# Line 8 - Other Income

# Line 10 - State and Municipal Bond Interest

# Line 11 - Other Additions

# Line 14 - Other Year Net Operating Loss

# Line 15 - Additional Oklahoma Depletion

# Line 16 - Oklahoma Capital Gain Deduction

# Line 17 - Income Distribution Deduction

# Line 20 - Oklahoma Income Percentage

# Line 21 - Interest, Taxes, Fiduciary Fees, Attorney, Accountant, and Return Preparer Fees

# Line 22 - Federal Estate Tax Deduction, Charitable Income Distribution, and Other Deductions

# Line 23 - Exemption

# Line 25a - Federal Depreciation Add-Back

# Line 25b - Oklahoma Bonus Depreciation Subtraction

# Line 27 - Tax

# Line 29 - Oklahoma State Income Tax

# Line 30 - Credits

# Line 32 - Oklahoma Estimated Tax Payments

# Line 34 - Oklahoma Withholding

# Line 35 - Credit for Form 578

# Line 36 - Amounts Previously Paid

# Line 37 - Refunds or Overpayment Applied

# Line 40 - Credit on Estimated Tax

# Line 43 - Underpayment of Estimated Tax Interest

# WHEN YOU ARE FINISHED

# PAY TO THE

# SAMPLE

# THE OKLAHOMA TAX COMMISSION IS JUST ONE CLICK AWAY

# OKLAHOMA SUBTRACTIONS

# FEDERAL OKLAHOMA

# DEDUCTIONS