Oklahoma State 1099 Tax Filing

Does Oklahoma require state 1099 tax filing?

Yes, Oklahoma requires state 1099 filing if state tax is withheld.

Which forms does Oklahoma require?

How must Forms 1099 be filed with Oklahoma ?

Oklahoma accepts both paper filing and e-filing. However, if filing 5 or more forms 1099, then filing electronically is required.

Does Oklahoma participate in Combined Federal/State Filing?

Yes, Oklahoma participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Oklahoma Tax Commission and you will not have to do so yourself.

Form 1099-NEC must be filed directly with the state of Oklahoma, regardless of participation in the CF/SF program.

What are the deadlines for Oklahoma 1099 Reporting?

Traditionally, the filing deadlines for Oklahoma are as follows:

  • Form 1099-NEC – January 31st
  • Other Forms 1099 – March 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Oklahoma?

The 1099 penalties for Oklahoma are as follows:

  • Late filing: Penalty of 10% of tax due if not corrected within 15 days of delinquency.
  • Late Payment: Penalty of 10% of amount of underpayment if not corrected within 15 days of delinquency.
  • Interest rate of 1.25% per month is also imposed.
  • Fraud: If any portion of deficiency is due to fraud with intent to evade tax, then a penalty of 50% of tax due will be assessed.

See the Oklahoma Withholding Tax Rules for more information.

What is the responsible state agency?

Oklahoma Tax Commission
2501 N. Lincoln Blvd.
Oklahoma City, OK 73194
(405) 521-3160

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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