Oklahoma Credit for Refund of Property Taxes (low income taxpayers)

Credit for Refund of Property Taxes (low income taxpayers)
2023 Form 538-H Claim for Credit or Refund of Property Tax
State of Oklahoma

Claim for Credit or Refund of Property Tax

This form is due on or before June 30, 2024.

Taxpayer’s First Name

538-H

Spouse’s Social Security Number

Middle Initial Last Name

2
0
2
3

FORM

Taxpayer’s Social Security Number

Spouse’s First Name (If a Joint Return)

Middle Initial

Last Name

Present Home Address (Number and street, including apartment number or rural route)

City

State

ZIP

Phone Number

(

)

No
No
No
No

(if you marked “no” on line A,
do not file this form)
(if you marked “no” on both lines B and C,
do not file this form)

PART 1: QUALIFICATION QUESTIONS
A:	
B:	
C:	
D:	

Were you a resident of Oklahoma for the entire year?..................................... 	
Yes
	
Are you or your spouse 65 or over? If no, answer question “C”....................... 	Yes	
Were you totally disabled for the full year? If yes, please submit proof........ 	Yes	
Are you required to file an Oklahoma Income Tax return this year?................ 	Yes	

Note: If “yes” on line D, this claim MUST be
provided with a credit claimed on Form 511.

(Round to Nearest Dollar)

PART 2: GROSS HOUSEHOLD INCOME

Yearly Income

Enter TOTAL GROSS income and assistance, taxable and nontaxable, received by ALL members
of your household in 2023.

YOU MAY NOT ENTER NEGATIVE AMOUNTS

	 1.	 Enter total wages, salaries, fees, commissions, bonuses, and tips
	 	 (including nontaxable income from your W-2)........................................................................................ 	1

00

	 2. 	 Enter total interest and dividend income received.................................................................................. 	

2

00

	 3.   	Total of all dependents’ income.............................................................................................................. 	3

00

	 4.  	Social Security payments (total including Medicare).............................................................................. 	4

00

	 5.  	Railroad Retirement benefits.................................................................................................................. 	5

00

	 6. 	Other pensions, annuities and IRAs....................................................................................................... 	6

00

	 7. 	Alimony................................................................................................................................................... 	7

00

	 8.   	Unemployment benefits.......................................................................................................................... 	8

00

	 9.  	Earned Income Credit (EIC) received in 2023........................................................................................ 	9

00

10.		 Nontaxable sources of income (specify) ________________________________________ ............... 	 10
	 	 Examples of nontaxable sources of income are: Veterans disability payments, workers’ compensation,
	 	 loss of time insurance, support money and public assistance (housing assistance, cash, etc.)

00

11.		 Enter gross (positive) income from rentals, royalties, partnerships, estates & trusts, and gains
	 	 from the sale or exchange of property (taxable and nontaxable) (provide Federal return including
	 	 schedules).............................................................................................................................................. 	11

YOU MAY NOT ENTER NEGATIVE AMOUNTS

00

12.  Enter gross (positive) business and farm income (provide Federal return including schedules)........... 	 12

00

13. 	 Other (specify) ____________________________________________ ............................................... 	13

00

14.  Total gross household income (Add lines 1-13)
		
If over $12,000, STOP, you don’t qualify for the credit or refund..................................................... 	14

00

2023 Form 538-H - Claim for Credit or Refund of Property Tax - Page 2
Your Social Security Number:

Name(s) Shown on Form 538-H:

PART 3: GROSS HOUSEHOLD INCOME OF $12,000 OR LESS

15.	 Enter the amount of 2023 real estate taxes paid on your homestead.................................................... 	15

00

		 A copy of your tax bill must be provided with this claim form.
16.	 To compute credit or refund allowable:  Multiply the amount of total household income from
$_______________________ X 1% (0.01). Enter result here................................... 	16

00

17.	 Amount of credit or refund, subtract line 16 from line 15 (not to exceed $200)...................................... 	17

00

18.	 If you are required to file an Oklahoma Income Tax return, enter the amount
	 	 from line 17 here and as a credit on Form 511, line 24.......................................................................... 	18

00

19.	 If you are NOT required to file an Oklahoma Income Tax return, enter the amount from line 17 here.
	
(This amount will be refunded either by direct deposit or debit card; see instructions).......................... 	19

00

	

	 Part 2, line 14:	

DIRECT DEPOSIT OPTION: For those NOT filing a Form 511 (See page 3 to see if you qualify for Direct Deposit).
Refund Note: For Direct Deposit, verify your account and routing numbers are correct. If your direct deposit fails to process, you will receive a debit

card. If no options are selected, you will receive a debit card. Due to electronic banking rules, the OTC will not allow direct deposits to or through foreign
financial institutions. If you use a foreign financial institution you will be issued a paper check.

Is this refund going to or through an
account that is located outside of
the United States?
Yes

No

Claimant’s Signature and Date

Deposit my refund in my:
Checking Account

Routing
Number:

Savings Account

Account
Number:

Spouse’s Signature and Date

Under penalty of perjury, I declare the information contained in this document and any attachments is true and correct to the best of my knowledge and belief.

2023 Form 538-H - Page 3

Instructions for Form 538-H

Part 2

For this form “Gross Household Income” means the amount of income of every type, regardless of the source (except
for gifts) received by ALL persons living in the same household, whether the income was taxable or not for income tax
purposes. This includes, but is not limited to, pensions, annuities, social security, unemployment payments, veterans disability compensation, school grants or scholarships, public assistance payments, alimony, support money, workers’ compensation, loss-of-time insurance payments, capital gains, and self-employment. If self-employed, enter the gross income
from business, and provide a copy of your Federal return, including all schedules and any other type of income received.
(Lines 1 through 13.)

Part 3

Any person 65 years of age or older or any totally disabled person who is the head of household, a resident of and domiciled in this state during the entire preceding calendar year and whose gross household income for such year does not
exceed $12,000 may file a claim for property tax relief on the amount of property taxes paid on the household occupied by
such person during the preceding calendar year. Each head of household shall be allowed to file only one claim per year.
The amount of any claim filed shall be for the amount of the property taxes paid by the claimant for the preceding calendar
year that exceeds 1% of the total household income, but no claim for property tax relief shall exceed $200.
All claims for relief with respect to property taxes shall be received by the Oklahoma Tax Commission (OTC) on or before
June 30th each year for property taxes paid for the preceding calendar year. If the due date falls on a weekend or legal
holiday when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the
due date to be considered timely filed. An amended return cannot be filed to claim this credit after the due date; the claim
must be filed on or before the due date.
Claims for property tax relief shall be allowed as a direct tax credit on the taxpayer’s individual income tax return filed for
the calendar year involved. In all cases where claimants have no income tax liability, such claim, or any balance thereof,
shall be paid out in the same manner and out of the same fund as refunds of income taxes.

Refund Information for those Not Filing a Form 511
If you are not filing a Form 511 and would like to have the amount shown on line 19 deposited directly into your checking
or savings account, complete the “Direct Deposit Option” section. (If you are filing a Form 511, you will complete the Direct
Deposit section on the Form 511.) If you do not choose direct deposit, you will receive a debit card.
WARNING! The OTC will not allow direct deposits to or through foreign financial institutions. If you use a foreign financial
institution your refund will be mailed to the address shown on your return.

Definition of Terms for Form 538-H
“Disabled Person” means a person unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which can be expected to last for a continuous period of 12 months or more. Proof
of disability may be established by certification by an agency of State Government, an insurance company or as may be
required by the OTC. Eligibility to receive disability benefits under the Federal Social Security Act shall constitute proof of
disability.
“Household” means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the
owner or joint owners as a residence, subject to Ad Valorem taxation.
“Head of Household” means a person who as owner or joint owner maintained a home and furnished his own support for
said home furnishings and other material necessities.
“Property Taxes” means the Ad Valorem taxes on the household actually paid by the head of the household for the preceding calendar year. Do not include personal property taxes.
“Resident of Oklahoma” is defined as a person legally domiciled in this state for the entire tax year.

Mailing and Assistance
Mail your completed form to:  Oklahoma Tax Commission
	
PO Box 26800
	
Oklahoma City, OK 73126-0800
If you have questions, call the Taxpayer Resource Center at 405.521.3160.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.