An extension to file is not an extension to pay tax.
The Oklahoma Tax Commission administratively honors the automatic federal extension as an Oklahoma extension when no additional Oklahoma tax is due. If tax is owed, the taxpayer files Form 504-I and pays at least 90% of the tax liability by the original due date. Extensions under the statute cannot exceed one-half of the accounting period covered by the return - a 6-month extension for a 12-month tax year.
| Item | Detail |
|---|---|
| Form required | None if no additional Oklahoma tax is due and the federal extension is attached; Form 504-I otherwise |
| Extension length | Up to 6 months (one-half the 12-month tax year), per 68 Okla. Stat. §216 |
| Payment condition | At least 90% of the tax liability must be paid by the original due date |
| Authority | 68 Okla. Stat. §216 |