Oklahoma

Form
Filing Requirements
Corrections
1099-B
1099-DIV
1099-INT
1099-MISC
1099-OID
1099-R
5498
File data through IRS Combined Federal/State Filing Program. No additional filings required if participating in the IRS Combined Federa/State Filing Program.
Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required.
1099-NEC
Direct filing required of forms that have state withholding and/or distribution amounts of $750 or more and the taxable state is Oklahoma.
N/A
Filing due dates
  • January 31 (Oil and Gas reporting, 1099-NEC)
  • March 31
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
If filing five or fewer 1099s, paper copies can be sent to:


Oklahoma Tax Commission
Attn: Toni Webster
PO Box 269054
Oklahoma City, OK 73126-9054