Oklahoma 1099 Reporting Requirements
The State of Oklahoma mandates filing Form 1099 with the state agency under the
following conditions:
Scenario | If there is any Oklahoma State Tax Withholding | If there is no Oklahoma State Tax Withholding |
---|---|---|
Payments Threshold | More than $0 | $750 or more |
Filing Method | Direct state Filing | |
Due Date |
1099-NEC - January 31, 2025 Other 1099’s - March 31, 2025 |
|
Additional Form | Not Required |
Note: The state requires 1099 Forms to be filed if a payment income of $750 or more is made to an Oklahoma resident, any state tax is withheld during the year, or the source of the transaction is from Oklahoma.
The State of Oklahoma requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-K, 1099-G, 1099-OID)
- Form W-2 - Wages and Tax Statement. Learn more about Oklahoma W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Oklahoma require 1099 filing?
Yes, the state of Oklahoma mandates the filing of 1099 Forms:
- If a payment income of $750 or more is made to the residence of Oklahoma or any state tax is withheld during the year.
- If the source of the transaction is from Oklahoma.
What types of 1099 forms does Oklahoma require?
Oklahoma requires the filing of the following 1099 forms:
Does Oklahoma require additional forms when filing 1099 forms?
No. The state of Oklahoma doesn’t require any additional forms to file along with Form 1099.
When is Oklahoma 1099 due?
Here are the due dates to file 1099 with Oklahoma for the 2024 tax year:
- Form 1099-NEC is due by January 31, 2025.
- Other 1099 Forms are due by April 1, 2025.
If the due date falls on a weekend or federal holiday, the next business day is the deadline.
What are the requirements to file 1099 electronically with Oklahoma?
Oklahoma mandates 1099 Forms to be filed electronically; paper filings are not accepted by the state.
What are the penalties for not filing 1099s with Oklahoma?
- The penalty rate computes a 5% penalty on the income tax due.
- Delinquent interest, at the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return.
For more information, please visit the State website:
https://oklahoma.gov/tax.html