This article applies to:

Oklahoma

Form	Filing Requirements	Corrections
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-OID 1099-PATR 1099-R 5498	File data through the IRS Combined Federal/State Program. No additional filings required if participating in the IRS Combined Federal/State Program.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.
1099-NEC	Direct filing required of forms that have state withholding and/or box 1 amounts of $750.00 or more.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.
W-2	Direct filing required of all W-2s that have dollars to report where the taxable state is Oklahoma.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.

Filing Due Date
Last day of February, Last day of January (Oil and Gas reporting)

Filing Method
Electronic Upload

Electronic Filing URL
https://oklahoma.gov/occ/divisions/oil-gas/ogcd-forms/electronic-filing-and-e-forms.html

Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings

CFS Participant
Yes

Supporting Documentation
http://www.ok.gov/tax/

Additional Information

Example of a W-2 file name: W2_001_2016_999999999.txt (001=File sequence number, 2016=Tax year, 999999999=Your FEIN)

Example of a 1099 file name: 1099MISC_001_2018_999999999.txt (1099MISC=Type, 001=File sequence number, 2018=tax year, 999999999=Your FEIN)