Oklahoma Application for Extension of Time to File

Application for Extension of Time to File
2023 Form 504-I Application for Extension of Time to File an Oklahoma Income Tax Return Individuals
ITE

FORM

Application for Extension
of Time to File an Oklahoma Income Tax Return
for Individuals

(This is NOT an extension of time for payment of tax. Corporations, Partnerships and Fiduciaries
use Form 504-C. See Instructions.)
Your first name, middle initial and last name

If joint return, spouse’s first name, middle initial and last name

504-I

Your Social
Security Number:
Spouse’s Social
Security Number:

Mailing address (number and street, including apartment number or rural route)

City, State and ZIP

IMPORTANT: Extension is valid only if 90% of the tax liability is paid by the original due date.
An Extension of Time to File with the IRS has been granted to:	

DATE ___________________

Extension of Time to File with the Okla. Tax Commission is requested to:	

DATE ___________________

OKLAHOMA INCOME TAX COMPUTATION
1

00

5.	 Add lines 2, 3 and 4...................................................................................................

5

00

6.	 Income tax balance due (subtract line 5 from line 1).................................................

6

00

7.	 Amount you are paying. Important: Extension is valid only if 90% of the income .
tax liability is paid by the original due date................................................................

7

00

1.	 Total income tax liability (you may estimate this amount)..........................................
	 Note: You must enter an amount on line 1. If you do not expect to owe tax, enter “0”.
2.	 Oklahoma income tax withheld...............................................

2

00

3.	 Estimated tax payments (include prior year overpayment
	 allowed as a credit).................................................................

3

00

4.	 Other payments and credits you expect to claim
	 on your return.........................................................................

4

00

SIGNATURE

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

Your Signature										

Date

Spouse’s Signature (if filing jointly, BOTH must sign even if only one had income)				

Date

Paid Preparer’s Signature									

Date

Return with your payment, if applicable, to:
Oklahoma Tax Commission • PO Box 26890 • Oklahoma City, OK 73126-0890.

2
0
2
3

2023 Form 504-I - Page 2

Application for Extension of Time to File
an Oklahoma Income Tax Return for Individuals
General Information

An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before
the original due date of the return.
Since the Oklahoma return cannot be completed until the Federal return is completed, the Oklahoma Tax Commission
has administratively adopted the policy of honoring the automatic Federal extension, when no additional state tax is due,
as an extension of time to file the Oklahoma return. When you file your Oklahoma return, provide a copy of the Federal
extension.
You only need to use this form to apply for additional time to file your income tax return when you owe additional
Oklahoma income tax or do not have a Federal extension. When you file your Oklahoma return, provide a copy of the
Oklahoma Extension.
Remember, there is no extension of time to pay your income tax, but only to file your return. Delinquent penalty of 5%
may be charged, if at least 90% of your total tax liability has not been paid by the original due date. 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.

Electronic Payment Option
An electronic payment is accepted for an extension payment at tax.ok.gov. There is a convenience fee charged for
utilizing some of the electronic payment services. Retain the confirmation number for your records.
If you make your extension payment electronically, do not mail Form 504-I. When you file your income tax return, provide
a copy of Form 504-I.

Instructions
1.	 An extension cannot be granted for more than one-half the accounting period covered by the individual (i.e. 6-month
extension for a 12-month tax year).
2.	 Applications for extensions of time must be postmarked on or before the due date for filing the income tax return, or
before the expiration of the automatic Federal extension.
3.	 An automatic extension, without request, is granted to members of the active military service serving outside the
United States or confined to a hospital. Such extension is granted to the 15th day of the third month following their
return to the United States, or their release from a hospital.
4.	 This application may not be used to request an extension of time for the payment of tax. Interest will be charged at the
rate of 1.25% per month from the original due date of the return until paid.
5.	 If husband and wife file separate returns, each must file an application for extension. Attorneys or agents for the
taxpayer must prepare separate applications for each extension requested.
6.	 Any extension granted is pursuant to the provisions of 68 OS Sec. 216.
7.	 Do not use this form to remit an extension payment for corporations, partnerships or fiduciaries. Use Form 504-C.
8.	 Mail Form 504-I with payment, if applicable, to:	
			
			
			

Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890