Oklahoma Injured Spouse Claim and Allocation (not to be filed with the return)

Injured Spouse Claim and Allocation (not to be filed with the return)
Form 505 Injured Spouse Claim and Allocation
Oklahoma Tax Commission

Injured Spouse Claim and Allocation
Name(s) shown on return

FORM

Do not mail this form with
your income tax return.

505
Revised 2023

Your Social Security Number

Are You An Injured Spouse?

Is your share of the overpayment, shown on your joint return, being applied against your spouse’s Oklahoma
Tax Commission (OTC) liability?	Yes	 No
Note: Answer “No” if your overpayment is being applied against your spouse’s debt with another state agency
such as past due child support or spousal support payments; certain Federal debt such as student loans or
amounts due the Internal Revenue Service; or county court debts.
If you answered No, STOP! Do not complete this form. You must claim your refund by contacting the
agency to which your refund was applied. If the other agency requests you complete Form 505, mail this form
to that agency and NOT to the OTC.
If you answered Yes, you may file this form to claim your part of the refund if all three of the following apply:

	
	
	

√	
√	
√	

You are not required to pay your spouse’s OTC liability.
You received and reported income (such as wages, taxable interest, etc.) on the joint return.
You had Oklahoma income tax withheld or made estimated tax payments, or you claimed the sales tax
relief credit or other refundable credit on the joint return.

If all three of the above apply and you want your share of the overpayment shown on the joint return
refunded to you, complete this form. The OTC will figure your part of the overpayment and send you any refund
that is due. However, if you owe past-due child support or a debt to another state agency, part or all of your
share of the overpayment may be applied to that debt. Please allow at least eight weeks for the processing of
this claim.

When Do You File Form 505?
After you have been notified that your refund is going to be applied to a debt other than your own, file Form 505
and mail to: *
Oklahoma Tax Commission
Oklahoma City, OK 73194
Note: Provide copies of all W-2 forms of both spouses, any Forms 1099-R showing income tax withheld and your
Federal return. If you do not provide these copies, the processing of your claim may be delayed. Do not provide a
copy of your Oklahoma income tax return.

* If you are completing Form 505 for another agency, mail this form to that agency and NOT to the
OTC.

Part 1: Information about the Joint Tax Return for which this Claim Is Filed
	

1.	 Enter the following information exactly as it is shown on the tax return for which you are
filing this claim. The spouse’s name and social security number shown first on that tax
return must also be shown first below.
First name, initial, and last name shown first on the return

Social security number shown first

If Injured Spouse
check here......................

First name, initial, and last name shown second on the return

Social security number shown second

If Injured Spouse
check here......................

	 2.	 Enter the tax year for which you are filing this claim:
	3.

Current home address

City

State

	4.	Is the address on your joint return different from your current address (line 3)?	
Continue to Page 2.

ZIP

Yes	No

Form 505: Injured Spouse Claim and Allocation - Page 2
Name(s)
shown
on return:

Your Social
Security
Number:

Part 2: Allocation Between Spouses of Items on the Joint Tax Return
Allocated Items

(a) Amount Shown
on Joint Return

(b) Allocated to
Injured Spouse

(c) Allocated to
Other Spouse

	 5.	Income. Enter the separate income that each spouse earned.
Allocate joint income, such as interest earned on a joint bank
account, as you determine. But be sure to allocate all income
shown on the joint return.
	 a	Wages.................................................................................
	 b	All other income. Identify the type and amount:

	 6.	Adjustments to income. Enter each spouse’s separate
adjustments, such as an IRA deduction. Allocate other
adjustments as you determine.............................................
	 7.	Adjustments from Oklahoma adjusted gross income.
Enter each spouse’s separate adjustments, such as a
military pay exclusion. Allocate other adjustments as you
determine............................................................................
	 8.	Oklahoma Standard deduction. If you itemized your
deductions, go to line 9. Otherwise, enter in both columns
(b) and (c) 1/2 of the amount shown in column (a) and go to
		line 10.................................................................................
	 9.	Itemized deductions. Enter each spouse’s separate
deductions, such as employee business expenses. Allocate
other deductions as you determine.....................................
	10.	Number of exemptions. Allocate the exemptions claimed on
the joint return to the spouse who would have claimed them
if separate returns had been filed. Enter whole numbers only
(for example, you cannot allocate 3 exemptions by giving
1.5 exemptions to each spouse).........................................
	11.	Credits. Allocate credits to the spouse who had the business
or the income. Allocate any child care/child tax credit or sales
tax relief credit claimed for a dependent to the spouse who
has been allocated the dependent’s exemption. Allocate any
other credits as you determine............................................
	12.	Oklahoma income tax withheld. Enter Oklahoma income
tax withheld from each spouse’s income as shown on Forms
W-2 and 1099s. Be sure to provide copies of these forms
with Form 505....................................................................
	13.	 Payments. Allocate joint estimated tax payments as you
determine............................................................................
Note: The OTC will figure the amount of any refund due the injured spouse.

Part III: Signature

Under penalties of perjury, I declare I have examined this form and any accompanying schedules or statements and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Keep a copy of
this form for
your records

Paid
Preparer’s
Use Only

Date

Injured Spouse’s
Signature:
Preparer’s
Signature:
Firm’s name (or yours
if self-employed) and
address

Phone Number (optional)
(

Date

)

Preparer’s PTIN

Check if
self-employed
EIN

Zip Code