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Oklahoma Credit for Refund of Property Taxes (low income taxpayers)
Extracted from PDF file 2023-oklahoma-form-538h.pdf, last modified November 2005Credit for Refund of Property Taxes (low income taxpayers)
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.
2023 Form 538-H Claim for Credit or Refund of Property Tax
More about the Oklahoma Form 538H Individual Income Tax Tax Credit TY 2023
Form 538H requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Credit for Refund of Property Taxes (low income taxpayers) in January 2024, so this is the latest version of Form 538H, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 538H directly from TaxFormFinder. You can print other Oklahoma tax forms here.
Other Oklahoma Individual Income Tax Forms:
TaxFormFinder has an additional 54 Oklahoma income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 511 | Individual Resident Income Tax Return |
| Form 511NR | Individual Nonresident/Part-Year Income Tax Return |
| 511-Pckt | Individual Resident Income Tax Return Packet (instructions, forms and tables) |
| Form OW-8-ES | Estimated Tax Declaration for Individuals |
| 511NR-Pckt | Individual Nonresident/Part-Year Income Tax Return Packet (instructions, forms and tables) |
View all 55 Oklahoma Income Tax Forms
Form Sources:
Oklahoma usually releases forms for the current tax year between January and April. We last updated Oklahoma Form 538H from the Tax Commission in January 2024.
Form 538H is an Oklahoma Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oklahoma Form 538H
We have a total of twelve past-year versions of Form 538H in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 538H
2023 Form 538-H Claim for Credit or Refund of Property Tax
2022 Form 538H
2022 Form 538-H Claim for Credit or Refund of Property Tax
2021 Form 538H
2021 Form 538-H Claim for Credit or Refund of Property Tax
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