Oklahoma Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State

Business Filing Department
2300 N. Lincoln Blvd., Ste. 101
Oklahoma City, OK  73105-4897
(405) 521-3912
FAX: (405) 521-3771

https://www.sos.ok.gov/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

OKC Main Office
Connors Building
, Capitol Complex
2501
North Lincoln Boulevard
Oklahoma City, OK  73194

(405) 521-3160

(800) 522-8165 (Toll Free In-state Only)

E-mail: otcmaster@tax.ok.gov

www.oktax.state.ok.us/oktax

Oklahoma State Statutes

To research the State Statutes for Oklahoma Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Corporation Tax Returns

Tax:

The income tax rate is 6% of taxable income. The franchise tax rate is $1.25 per $1,000 of Oklahoma capital. The minimum tax is $10 and the maximum is $20,000. If the return is filed after August 31st, the tax is subject to a 10% penalty. Foreign corporations are also required to pay a $100 registered agent fee with the tax return.

 

For nonresident members, S corporations, that make distributions subject to Oklahoma withholding, must register with the Oklahoma Tax Commission. Register by completing the registration form "Registration for Oklahoma Withholding for Nonresident Members"  (Form OW-11). This form may also be obtained by calling the forms request line at (405) 521-3108.

 

NOTE: A moratorium has been placed on Oklahoma Franchise tax.  Every entity doing business in Oklahoma is required to file a Business Activity Tax using Form BT-190.

 

Forms:

Franchise Tax Form 200 - Annual Franchise Tax Form with Instructions (use Form BT-190)

Form 215 - Filers of Minimum/Maximum Franchise Tax (use Form BT-190)

Form 512 - 2010 Corporate Income Tax Booklet

Form 512S - 2010 S Corporation Income Tax Booklet

Forms List - Current Corporate Income Tax Forms

 

Due Date:

 

The Oklahoma Minimum/Maximum Franchise Tax Return is due by July 1st and is considered delinquent and subject to penalty if not paid by August 31st.

 

Corporate Income Tax is due by the 15th day of the third month following the close of the tax year, or by March 15th for calendar year filers.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Certificate

Fee:

Every domestic limited liability company and every foreign limited liability company registered to do business in this state shall file an Annual Certificate each year in the Office of the Secretary of State. The certificate shall confirm it is an active business and must include its principal place of business address. The LLC Annual Certificate filing fee is $25.

 

Forms:

 Annual Certificate - 2011 Annual Certificate

 

Due Date:

The annual certificate is due during the anniversary month of each  year.

 

LLC Tax Returns

Tax:

The income tax rate is 6% of taxable income. The franchise tax rate is $1.25 per $1,000 of Oklahoma capital. The minimum tax is $10 and the maximum is $20,000. If the return is filed after August 31st, the tax is subject to a 10% penalty.

 

NOTE: A moratorium has been placed on Oklahoma Franchise tax.  Every entity doing business in Oklahoma is required to file a Business Activity Tax using Form BT-190.

 

Forms:

Franchise Tax Form 200 - Annual Franchise Tax Form with Instructions (use Form BT-190)

Form 215 - Filers of Minimum/Maximum Franchise Tax (use Form BT-190)

Form 514 - 2010 Income Tax Booklet (if filing as a Partnership)

Form 512 - 2010 Income Tax Booklet (if filing as a Corporation)

Forms List - Current Corporate Income Tax Forms

 

Due Date:

The Oklahoma Minimum/Maximum Franchise Tax Return is due by July 1st and is considered delinquent and subject to penalty if not paid by August 31st.

 

Partnership Income Tax is due by the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filers.

 

Corporate Income Tax is due by the 15th day of the third month following the close of the tax year, or by March 15th for calendar year filers.