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



Text version of this table

Form 513		For
and 513-NR	2025 Oklahoma Trusts and Estates Income Tax Table	Fiduciary
Table		Returns

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.

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.

# TABLE OF CONTENTS

General Filing Information … 3-5 Amended Returns … 6 Line by Line Instructions … 6-11 When You Are Finished … 11 Tax Tables … 12-18 Direct Deposit Information … 19 Contact Information and Assistance … 19

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.

# 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

To 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.

# 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.
To file and pay the income tax withheld, the trust must complete Form WTP-10003 Oklahoma Nonresident Distributed Income Withholding Tax 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 Tax 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.

# 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.

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.

1. 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.
2. 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.
3. 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.
4. 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.

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:

1. 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.
2. 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.
3. 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.

# 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

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 (including Qualified Business Income Deduction).

# Line 23 - Exemption

Enter the federal exemption claimed on the federal return.
Oklahoma Bonus Depreciation Adjustments
(68 OS Sec. 2358.6a)
Taxpayers 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 Tax Table.

# 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 Tax Credits with respect to such project shall also be required to recapture a portion of such credits. The amount of Oklahoma Affordable Housing Tax 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).

# 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.
Tax 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-

1. Such withholding will be reported to your nonresident beneficiary on Form 500-B. To 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.
To 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.
To 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. To avoid the 20% Underpayment of Estimated Tax 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.

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

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

# But But

1. Taxable Income

• 81,000
• Line 1 minus Line 2

# 4. Multiply Line 3 by .0475

• 3,660
• Line 4 plus Line 5 = Total Tax or More 74,850 74,900 3,368 74,900 74,950 3,370 74,950 75,000 3,373

GET YOUR REFUND FASTER. USE DIRECT DEPOSIT -
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.
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.
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.

JOE SMITH

SUSIE SMITH

123 Main Street
Anyplace, OK 00000

SAMPLE

PAY TO THE

ORDER OF
Routing
Number

ANYPLACE BANK
Anyplace, OK 00000
For
15-0000/0000
Account
Number

DOLLARS

# SAMPLE

Note: The routing and account numbers may appear in different places on :120120012 : 2020268620 1234 your 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

Form 513-NR
Oklahoma Nonresident Fiduciary Return of Income
FORM 513-NR IS FOR NONRESIDENTS ONLY. RESIDENTS USE FORM 513.
This form must be filed on or before the 15th day of the fourth month after the close of the taxable year.
For the year January 1 - December 31, 2025, or other taxable year beginning: ending:
52/53 Week Year
Type of Tax Year (If not calendar year): Fiscal Year Short Year IMPORTANT! Was a Fiduciary Income Tax Return filed for the previous year? Yes
Name of Estate or Trust
Federal Employer Identification Number
Address of Fiduciary (Number and street) Name of Fiduciary
Date Entity Created
Title of Fiduciary
Foreign Country (If not U.S.)
City State or Province
County in Which Located
Place an 'X' in all applicable boxes:
Decedent's Estate Grantor Type Trust Pooled Income Fund
ZIP or Foreign Postal Code
Simple Trust Complex Trust
Number of Beneficiaries:

# OKLAHOMA SUBTRACTIONS

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 (amended return only) … 36 37 Any refunds or overpayment applied (amended return only) … 37 38 Total of lines 32 through 37 … 38 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

Form 513-NR - Page 4
Oklahoma
Schedule K-1
Part 2: Beneficiary's Share of
Income and Deductions
Amended K-1
For calendar year 2025 or fiscal year beginning __, 2025
Final K-1
Name of Estate or Trust
Beneficiary's FEIN/SSN
Beneficiary's Name, Address, and ZIP

# INCOME

Nonresident
Estate's or Trust's Federal Employer Identification Number Fiduciary's Name, Address, and ZIP

# FEDERAL OKLAHOMA

1 Interest … 1
2 Dividends … 2
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 7 U.S. interest … 7

# DEDUCTIONS

(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 12 Withholding … 12 13 Other:
(a) Add-back duplicated federal depreciation … 13a
(b) Subtract Oklahoma bonus deprecation … 13b

Oklahoma Nonresident Fiduciary Return of Income

# SCHEDULE 513-NR-X: AMENDED RETURN SCHEDULE

A 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):

# 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.