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State Filing Requirements

Oklahoma State Requires the Following Forms:

Form 1099-NEC

Nonemployee Compensation

For Oklahoma, the reporting threshold is $750 in annual payments. Form 1099-NEC cannot be filed through the IRS Combined Federal/State Filing Program for Oklahoma, so it must be submitted directly to the Oklahoma Tax Commission through OkTAP by February 1, 2027.

The federal threshold for 2026 payments is higher at $2,000. That means payments of $750 to $1,999 may not require a federal Form 1099-NEC but could still need to be reported to Oklahoma.

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Form 1099-R

Distributions From Pensions and Retirement Plans

You have to report pension, annuity, IRA, retirement plan, and certain insurance-contract distributions that must be reported to Oklahoma. An eligible Form 1099-R can be filed through CF/SF when it qualifies. Otherwise, submit it electronically through OkTAP by March 31, 2027.

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Form 1099-G

Certain Government Payments

Report applicable government payments under Oklahoma's information-reporting rules. Form 1099-G is due March 31, 2027. You can use CF/SF when a federal return is filed with Oklahoma information. Otherwise, you would need to file electronically through OkTAP.

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Form 1099-INT

Interest Income

Oklahoma applies different thresholds for some interest payments, including a more-than-$100 threshold for certain corporate interest payments to individuals and a $750 threshold for certain other interest payments. An eligible federal Form 1099-INT may use CF/SF. But if a direct Oklahoma filing is required, submit it electronically through OkTAP by March 31, 2027.

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Form W-2

Wage and Tax Statements

Oklahoma Forms W-2 and W-3 have to be submitted electronically through OkTAP by February 1, 2027. Note that Oklahoma does not accept paper W-2 or W-3 filings, and CF/SF applies only to eligible Forms 1099 and not to W-2 reporting.

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Form 1099-MISC

Miscellaneous Information

Oklahoma uses special thresholds for some Form 1099-MISC payments, including $10 or more for certain royalties and $750 or more for many other covered payments. Several Form 1099-MISC categories now have a $2,000 federal threshold for 2026, which means amounts from $750 through $1,999 may still need an Oklahoma-only filing. Use CF/SF when an eligible federal return is filed. Oklahoma-only returns should be filed through OkTAP by March 31, 2027.

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Form 1099-B

Broker and Barter Exchange Transactions

Oklahoma may require Form 1099-B when a broker transaction needs to be reported, so the state can determine the taxpayer’s Oklahoma tax liability. Eligible forms can go through CF/SF. Forms that do not qualify for CF/SF must be filed electronically through OkTAP by March 31, 2027.

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Form 1099-DIV

Dividends and Distributions

Oklahoma may require certain dividends and distributions to be reported on Form 1099-DIV. If the federal form is eligible for CF/SF, it can be filed that way. But if a direct Oklahoma filing is needed, you must submit it electronically through OkTAP by March 31, 2027.

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Form 1099-OID

Original Issue Discount

When original issue discount is reportable to Oklahoma, file Form 1099-OID through CF/SF if the form is eligible. If not, send it directly to Oklahoma through OkTAP by March 31, 2027.

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Deadline for Oklahoma State Filing Taxes:

Oklahoma Form 1099-NEC filing deadline February 1, 2027
(January 31 falls on Sunday, so the deadline moves to the next business day)
Oklahoma Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, and 1099-R filing deadline March 31, 2027
Oklahoma Forms W-2 and W-3 filing deadline February 1, 2027
(electronic filing through OkTAP is required; paper forms are not accepted)
  • Recipient statements for most 2026 Forms 1099 are due February 1, 2027.
  • Forms 1099-B are generally due to recipients on February 16, 2027, subject to special widely held fixed investment trust (WHFIT) rules.
  • Forms 1099-MISC reporting amounts in boxes 8 or 10 are also due February 16, 2027, because February 15 is a federal holiday.
  • Form W-2 employee statements are due February 1, 2027. Oklahoma applies the next-business-day rule when a due date falls on a Saturday, Sunday, or legal holiday.
  • All direct Oklahoma 1099, W-2, and W-3 filings must be electronic through OkTAP. Do not publish a state mailing address for these forms.

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Oklahoma State Filing Scenario for the following Forms:

Scenario CF/SF Participation Pricing
1099-MISC Yes, when a federal return is filed with Oklahoma state information, the IRS can forward it through CF/SF. Use direct OkTAP filing for an Oklahoma-only return. For an Oklahoma-only correction, follow the current OTC correction procedure and the supported Tax1099 direct-state workflow. CF/SF: Free
Direct: $0.99 per form
1099-NEC No for Oklahoma CF/SF. File directly and electronically with OTC through OkTAP. $0.99 per form
1099-B Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
1099-DIV Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
1099-G Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
1099-INT Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
1099-OID Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
1099-R Yes, use CF/SF when a federal return is filed with Oklahoma information. Otherwise, file directly through OkTAP. CF/SF: Free
Direct: $0.99 per form
W-2/W-3 CF/SF does not apply. Submit electronically through the Oklahoma W-2/1099/500 Filing Center in OkTAP. $0.99 per form

Note: Oklahoma participates in the IRS Combined Federal/State Filing Program for eligible Forms 1099, except Form 1099-NEC. When an eligible federal return includes Oklahoma state information and is submitted through CF/SF, the IRS forwards the information to OTC, and a duplicate direct Oklahoma filing is not required.Note: Oklahoma participates in the IRS Combined Federal/State Filing Program for eligible Forms 1099, except Form 1099-NEC. When an eligible federal return includes Oklahoma state information and is submitted through CF/SF, the IRS forwards the information to OTC, and a duplicate direct Oklahoma filing is not required.

File directly through OkTAP when:

  • you are filing Form 1099-NEC;
  • the form needs to be filed with Oklahoma but not with the IRS; or
  • the payment reaches Oklahoma’s $750 reporting threshold but is still below the federal reporting threshold for that form.

Oklahoma requires these filings to be submitted electronically. Paper Forms 1099, W-2, and W-3 are not accepted.

For corrections, use IRIS for supported federal and CF/SF corrections. For an Oklahoma-only 1099 correction, follow the current OTC correction procedure and the supported Tax1099 direct-state workflow. Corrected Oklahoma W-2 information is submitted electronically through the OkTAP W-2 correction program.

For tax year 2026 filings in 2027, federal electronic information returns and CF/SF submissions use IRIS because FIRE will not be available after its 2026 year-end shutdown.

State Filing Corrections Pricing:

1099 Corrections Electronic - use IRIS for supported federal and CF/SF corrections.
For an Oklahoma-only 1099 correction, follow the current OTC correction procedure and the supported Tax1099 direct-state workflow.
Pricing: $0.99 per form
W-2C Electronic - submit the supported Oklahoma correction through OkTAP.
Pricing: $0.99 per form

Keep correction instructions route-specific. Submit supported federal and CF/SF corrections through IRIS. For an Oklahoma-only 1099 correction, follow the current OTC correction procedure and the supported Tax1099 direct-state workflow. Corrected Oklahoma W-2 information is submitted electronically through the OkTAP W-2 correction program. Do not add paper correction instructions.

OBBBA update

Federal OBBBA Changes and Oklahoma's Separate $750 Reporting Rule

The One Big Beautiful Bill Act raised the federal reporting threshold for many 2026 payments. For Form 1099-NEC, the new threshold is $2,000 for nonemployee compensation and attorney-service payments. The same $2,000 threshold also applies to several Form 1099-MISC payment types, including rent, prizes and awards, other income, medical and health care payments, crop insurance proceeds, Section 409A deferrals, and nonqualified deferred compensation.

The $2,000 threshold is not universal. Federal thresholds generally remain $10 for royalties and substitute payments in lieu of dividends or tax-exempt interest, $600 for gross proceeds paid to attorneys and cash purchases of fish for resale, and $5,000 for direct sales of consumer products for resale. Fishing-boat proceeds and payments subject to backup withholding may be reportable regardless of amount.

Oklahoma still has its own $750 annual reporting threshold for covered payments under 68 O.S. Section 2369 and OAC 710:50-3-50. As a result, covered payments from $750 through $1,999 may still require an Oklahoma-only filing even when they fall below the applicable federal Form 1099-NEC or Form 1099-MISC threshold.

Form 1099-NEC must be filed directly and electronically with OTC through OkTAP. For other CF/SF-eligible forms, use CF/SF when a federal return containing Oklahoma information is filed. Use OkTAP when an Oklahoma filing is required, but no corresponding federal return is filed.

Oklahoma law also contains separate reporting authority for broker transactions and production payments. Do not present $750 as the only possible reporting trigger for every form, payment, or transaction.

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You generally need to file an Oklahoma information return when you make a payment that Oklahoma requires to be reported, and the total paid to that taxpayer reaches $750 or more for the year.

The $750 threshold is not the rule for every transaction. Broker transactions and certain production payments are covered by separate Oklahoma reporting requirements.

Yes, when you file an eligible Form 1099 federally with the required Oklahoma state information. The IRS sends that information to the Oklahoma Tax Commission, so you do not need to file the same form again directly with Oklahoma.

Form 1099-NEC is different. Oklahoma does not accept it through CF/SF, so it must be filed directly through OkTAP.

Use OkTAP for any Oklahoma-only filing as well. For an Oklahoma-only 1099 correction, follow the current OTC correction process and use the direct-state correction workflow supported by Tax1099.

Form 1099-NEC is due on February 1, 2027, because January 31 falls on a Sunday in 2027. Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, and 1099-R are due on March 31, 2027.

No. OTC states that paper Forms 1099, 501, 500-B, W-2, and W-3 are no longer accepted. Direct 1099, W-2, and W-3 filings must be submitted electronically through OkTAP unless an eligible 1099 is filed through CF/SF.

For federal filing, Form 1099-NEC generally has a $2,000 threshold for 2026 payments. Oklahoma uses a lower $750 annual threshold.

So when covered payments total $750 to $1,999, you may not have a federal Form 1099-NEC filing requirement, but you may still need to file the form with Oklahoma through OkTAP.

The OTC 1099 guidance does not list a separate reconciliation form for the standard 1099 submission. Oklahoma Form 500-B (a pass-through withholding form) and Form 501 (the accompanying annual information return/summary form) are not part of CF/SF and must be filed directly through OkTAP when applicable.

Yes. Tax1099 supports the preparation and eFiling of applicable federal and Oklahoma information returns. It can be used for eligible CF/SF submissions, supported direct filings with Oklahoma, recipient-copy delivery, and electronic corrections.

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