Official Oklahoma 200 Form Fill Out This Document Online

Official Oklahoma 200 Form

The Oklahoma 200 form, officially known as the Oklahoma Annual Franchise Tax Return, is a document that corporations, including foreign ones doing business in Oklahoma, must submit annually. It details the corporation's financial status, including assets, liabilities, and capital employed within the state, and calculates the amount of franchise tax owed to the state. To ensure compliance with Oklahoma's tax laws and avoid possible penalties, it is essential for businesses to accurately complete and submit this form by the specified due date. Click the button below to start filling out your Oklahoma 200 form.

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Outline

Every year, businesses operating within Oklahoma are required to familiarize themselves with the Oklahoma 200 form, a comprehensive document designed for the Annual Franchise Tax Return. This form, crucial for corporations established under Oklahoma law or those functioning in the state, encompasses a range of information from taxpayer identification numbers to detailed financial statements. The form assesses the total net assets within Oklahoma and overall, adjusting for liabilities to determine the capital employed within the state. Moreover, it lays out the specifics of gross business conducted both in and out of Oklahoma, computing the due taxes based on these values. The Oklahoma 200 form also includes a schedule for current officer information, making it mandatory for companies to update the state with any changes in their corporate structure. Additionally, it imposes a registered agent fee and penalties for late submissions, emphasizing the importance of timely compliance. This detailed approach ensures that corporations contribute their fair share to the state's revenue, making the Oklahoma 200 form a critical annual submission for businesses of all sizes operating in Oklahoma.

Form Sample

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-Office Use Only-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FRX

200

Oklahoma Annual Franchise Tax Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 6-2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A. Taxpayer FEIN

 

B. Account Number

 

 

 

 

C. Reporting Period Beginning (MM/DD/YY) Reporting Period Ending (MM/DD/YY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

 

State or Province

 

Country

 

 

 

 

 

 

 

 

Postal Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D. Due Date (MM/DD/YY)

 

 

State of Incorporation

 

 

 

 

G. Amended Return

 

 

H. Estimated Return

I. New Address

 

 

 

 

 

 

 

 

 

 

 

 

 

E.Oklahoma

 

F. Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J. Balance Sheet Date (MM/DD/YY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dollars

Cents

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

 

Total Net Assets in Oklahoma (Balance Sheet: Line 15, Column B)

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

00

 

2.

 

Total Net Assets (Balance Sheet: Line 15, Column A)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If all assets are in Oklahoma, enter “0”

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

00

 

3.

 

Total Current Liabilities (Balance Sheet: Line 23)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

If line 2 is zero, complete line 4. If line 2 is not zero, complete lines 5-11

..........................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

Capital Employed in Oklahoma (line 1 minus line 3)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

Round to next highest $1000. If line 4 is completed, skip to line 12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

Total Gross Business Done by Corporation in Oklahoma (Balance Sheet: Line 34)

5

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

Total Value of Assets and Business Done in Oklahoma (Total of lines 1 and 5)

6

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

Total Gross Business Done by Corporation (Balance Sheet: Line 33)

 

 

 

 

7

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

Total Value of Assets and Business Done (Total of lines 2 and 7)

 

 

 

 

8

 

 

 

 

 

 

 

 

 

 

00

 

9.

 

Percentage of Oklahoma Assets (See instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

%

 

 

 

 

 

Check appropriate Box:

 

 

 

 

Option1

 

Option 2

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

................................................Value of Capital Subject to Apportionment (Line 2 minus line 3)

 

 

 

10

 

 

 

 

 

 

 

 

 

 

00

 

11.

 

Capital Apportioned to Oklahoma (Line 10 multiplied by line 9)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

Round to the next highest $1000

 

 

 

 

 

 

 

 

11

 

 

 

 

 

 

 

 

 

 

 

12.

 

Tax (See instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12 =

 

 

 

 

 

 

 

 

 

 

 

 

 

.................................................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

 

Registered Agents Fee ($100.00 - See instructions)

 

 

 

 

 

 

 

 

13 +

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

14.

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 +

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 +

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

 

Reinstatement Fee ($150.00 - See instructions)

 

 

 

 

 

 

 

 

16 +

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

17.

 

Previous Estimated Payment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17 -

 

 

 

 

 

 

 

 

 

 

 

 

 

.....................................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.

 

Total Due (Cannot be less than zero)

 

 

 

 

 

 

 

 

18 =

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature: _______________________________________

Date: ___________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The information contained in this return and any attachments is true and correct to the best of my knowledge.

 

 

 

 

 

 

 

 

 

 

Oklahoma Annual Franchise Tax Return

 

 

 

 

 

FRX

200

 

 

 

 

 

 

 

 

 

 

 

 

Schedule A: Current Officer Information

 

 

 

 

Page 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOTE: Inclusion of Officers Is Mandatory.

 

 

 

Taxpayer Name

 

FEIN

Account Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Corporate Officers Effective as of Are as Follows:

(Date)

Example: Reporting period 07/01/2016 – 06/30/2017—Schedule A date = 06/30/2016

Schedule A: Current Officer Information

Enter the current officers effective date. The officers listed below should be those whose term was in effect as of June 30. Be sure to include names, addresses, and Social Security Numbers. A letter will be sent to all officers listed advising them they have been identified as an officer of the filing corporation. Officers listed in error will be advised to contact the corporation, not the Oklahoma Tax Commission to resolve. Officers may be updated or corrected when filing your annual franchise return via OkTAP.

 

1. First Name

 

Middle Initial

Last Name

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

Home Address (street and number)

 

 

 

 

 

Daytime Phone (area code and number)

 

 

 

 

 

 

 

 

 

 

City

State or Province

Country

Postal Code

Title

 

 

 

 

 

 

 

 

 

 

2. First Name

 

Middle Initial

Last Name

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

Home Address (street and number)

 

 

 

 

 

Daytime Phone (area code and number)

 

 

 

 

 

 

 

 

 

 

City

State or Province

Country

Postal Code

Title

 

 

 

 

 

 

 

 

 

 

3. First Name

 

Middle Initial

Last Name

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

Home Address (street and number)

 

 

 

 

 

Daytime Phone (area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

State or Province

Country

Postal Code

Title

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4. First Name

 

Middle Intial

Last Name

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home Address (street and number)

 

 

 

 

 

Daytime Phone (area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

State or Province

Country

Postal Code

Title

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Please include Social Security Numbers of officers.

710:1-3-6. Use of Federal Employer Identification Numbers and other identification numbers mandatory.

All returns, applications, and forms required to be filed with the Oklahoma Tax Commission (Commission) in the administration of this State’s tax laws shall bear the Federal Employer’s Identification Number(s), the Taxpayer Identification Number, and/or other gov- ernment issued identification number of the person, firm, or corporation filing the item and of all persons required by law or agency rule to

be named or listed.

[Source: Amended at 32 Ok Reg 1330, eff 8-27-15]

710:1-3-8. Confidentiality of records - All Federal Employer’s Identification and/or Social Security Account Numbers are deemed to be included in the confidential records of the Commission.

FRX 200

Page 3

Oklahoma Annual Franchise Tax Return

Schedules B, C and D

Taxpayer Name

FEIN

 

 

 

 

This page contains Schedules B, C, and D for the completion of Form 200: Oklahoma Annual Franchise Tax Return. Attach additional pages if further space is needed on Schedules C and D.

Schedule B

General Information (to be completed in detail)

If the business is not a “corporation,” list the type of business structure, the date of formation, and county in which filed.

Name and address of Oklahoma “registered agent”

Name of parent company if applicable:

 

 

 

 

FEIN:

 

Percent of outstanding stock owned by the parent company, if applicable:

 

 

 

%

 

 

 

In detail, please list the nature of business:

 

 

 

 

 

 

 

• Amount of authorized capital stock or shares:

 

 

 

 

 

 

(a) Common:

 

shares, par/book value of each share

$

 

$

 

 

(b) First Preferred:

 

shares, par/book value of each share

$

 

$

 

 

• Total capital stock or shares issued and outstanding at the end of fiscal year:

 

 

 

 

 

 

(a) Common:

 

shares, par/book value of each share

$

 

$

 

 

(b) First Preferred:

shares, par/book value of each share

$

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule C

Related Companies: Subsidiaries and Affiliates

subsidiaries (Companies in which you own 15 percent or more of the outstanding stock)

Name of Subsidiary

 

FEIN

 

Percentage Owned (%)

 

Financial Investment ($)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

affiliates (Companies related other than by direct stock ownership)

Name of Affiliate

 

FEIN

 

How related?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule D

 

 

 

 

 

 

 

 

Details of Current Debt shown on Balance Sheet

 

Balance remaining of

 

 

 

 

 

 

Original Amount

amounts payable within 3

Name of Lender

Original Date of Issuance Maturity Date

of Instrument

years of Date of Issuance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FRX 200

Page 4

Oklahoma Annual Franchise Tax Return

Balance Sheet

Taxpayer Name

FEIN

As of the Last Income Tax Year Ended: (MM/DD/YY)

 

 

 

 

 

 

This page contains the Balance Sheet which completes Form 200: Oklahoma Annual Franchise Tax Return.

Column A

Assets

Total Everywhere as per

 

 

Books of Account.

 

If all Property is in

 

Oklahoma,

 

Do Not Use this Column.

Column B

Total in Oklahoma

as per Books

of Account.

Liabilities and

Stockholders’

Equity

Column C

Total Everywhere as per

Books of Account.

1.Cash .......................................

2.Notes and accounts receivable

3.Inventories..............................

4.Government obligations and other bonds............................

5.Other current assets

(attach schedule)....................

6.Total Current Assets

(add lines 1A-5A and 1B-5B).

7.Mortgage and real estate loans

8.Other investments

(attach schedule)....................

9.(a) Building .............................

(b)Less accumulated depreciation........................

10.(a) Fixed depreciable assets .

(b)Less accumulated depreciation.......................

11.(a) Depletable assets.............

(b)Less accumulated depletion............................

12.Land......................................

13.(a) Intangible assets .............

(b)Less accumulated amortization......................

14.Other assets .........................

15.Net Assets ...........................

(Lines: 6-14)

16.Inter-company receivables:

(a)From parent company.....

(b)From subsidiary company

(c)From affiliated company .

17.Bank holding company stock in subsidiary bank .......

18.TOTAL ASSETS...................

(Lines: 15-17)

19.Accounts payable ....................

20.Accrued payables ....................

21.Indebtedness payable three years or less after issuance

(see schedule D) .....................

22.Other current liabilities.............

23.Total Current Liabilities.........

(Lines: 19-22)

24.Inter-company payables

(a)To parent company.............

(b)To subsidiary company.......

(c)To affiliated company..........

25.Indebtedness maturing and payable in more than three years from the date of issu- ance.........................................

26.Loans from stockholders not payable within three years.......

27.Other liabilities.........................

28.Capital Stock

(a)Preferred stock....................

(b)Common Stock....................

29.Paid-in or capital surplus (attach reconciliation) ...............

30.Retained earnings ...................

31.Other capital accounts.............

32.Total Liabilities and Stockholders’ Equity.............

(Lines: 23-31)

33.Total gross business done everywhere

(sales and service) ................

(from income tax return)

34.Total gross business

done in Oklahoma

(sales and service) ................

(from income tax return)

Form 200 - Page 5

Oklahoma Annual Franchise Tax Return Information

• Requirement for Filing Return

Every corporation organized under the laws of this state, or qualified to do or doing business in Oklahoma in a corporate or organized

capacity by virtue or creation of organization under the laws of this state or any other state, territory, district, or a foreign country, including

associations, joint stock companies and business trusts as defined by Oklahoma statutes unless exempt by statutes must file an Annual Franchise Tax Return Form 200.

The term “doing business” means and includes every act, power, or privilege exercised or enjoyed in this state as an incident to do or by virtue of powers and privileges acquired by the nature of all organizations falling within the purview of the Franchise Tax Code.

All Foreign (non-Oklahoma) Corporations including non-profits, must pay an Annual Registered Agent Fee of $100.00. Indicate this amount

on Line 13 of the Form 200.

The maximum annual franchise tax is $20,000.00. Maximum filers should complete and file Form 200 including a schedule of current corporate officers and balance sheet.

If a taxpayer computes the franchise tax due and determines that it amounts to $250.00 or less, the taxpayer is exempt from the tax and a

“no tax due” Form 200 is required to be filed. A schedule of corporate officers must still be filed and, for foreign corporations, the $100.00 registered agents fee is still due.

Applications for refunds must include copies of related Oklahoma Income Tax Returns. The use of the correct corporate name and FEIN on your return and all correspondence will facilitate in timely processing and handling.

• Time for Filing and Payment Information

Oklahoma Franchise Tax is due and payable July 1st of each year unless a Franchise Election Form 200-F has been filed. The report and tax will be delinquent if not paid on or before September 15. A ten percent (10%) penalty and one and one-fourth percent (1.25%) interest per month is due on payments made after the due date.

NOTE: Effective November 1, 2017, corporations who remit the maximum amount of $20,000.00 in the preceding tax year, the tax will be due and payable on May 1st of each year and delinquent if not paid on or before June 1st. These corporations are not eligible to file Form 200-F.

If the Charter or other instrument is suspended, a fee of $150.00 is required for reinstatement. (Line 16 of Form 200.)

If you wish to make an election to change your filing frequency, or to file using the Oklahoma Corporate Income Tax Form 512 or 512-S, complete Franchise Election Form 200-F: . You may file this form online or download it at tax.ok.gov. Form 200-F must be filed no later

than July 1.

• Franchise Tax Computation

The basis for computing Oklahoma Franchise Tax is the balance sheet as shown by your books of account at the close of the last preceding

income tax accounting year, or electing to change filing to match the due date of the corporate income tax, the balance sheet for that corporate tax year.

The franchise tax for corporations doing business both within and outside of Oklahoma, is computed on the proportion to which property owned, or property owned and business done, within Oklahoma, bears to total property owned, or total property owned and total business done everywhere.

“Property owned” is the book value of the assets. For the purpose of determining apportionment as between Oklahoma and elsewhere, liabilities are not to be deducted from gross assets.

The term “business done” means and includes the engaging in any activity or the performing of any act or acts in this state that constitutes the doing or transacting of business. Business done in Oklahoma includes sales shipped from Oklahoma to another state in which the corporation is not doing business.

Inter-company Payable and Receivables between parent, subsidiary and/or affiliates, are to be eliminated from the calculations necessary to determine the amount of franchise tax due.

Oklahoma franchise (excise) tax is levied and assessed at the rate of $1.25 per $1,000.00 or fraction thereof on the amount of capital allocated or employed in Oklahoma.

• Online Filing

Oklahoma Taxpayer Access Point (OkTAP) makes it easy to file and pay. Visit us at tax.ok.gov to file your Franchise Tax Return, Officer

Listings, Balance Sheets and Franchise Election Form 200-F.

Form 200 - Page 6

First Step...

Complete Balance Sheet and Schedules B, C & D

(Must be returned with annual return)

Line 1 (through 3) Cash, notes, accounts receivable, and inventories are to be reported at book value.

Line 4 United States, municipal, commercial and other bonds owned by the corporation.

Line 5 Prepaid expenses and deferred charges are to be included as assets at book value.

Line 8 Stock or other evidence of ownership in subsidiary organiza- tions as shown on the corporations books of account.

Lines 9b, 10b, 11b. If accumulated depreciation and depletion appear to be excessive, the excess may be disallowed.

Line 13 Patents, trademarks, copyrights, etc., and franchises are to

be included as assets to the extent of their cost. In the case of a definite term franchise, the cost thereof may be amortized

over its life. Goodwill is an asset and should be shown at book value. All intangibles including cash, are to be apportioned wholly to Oklahoma unless a commercial or business location for the intangibles has been established elsewhere.

Line 14 Life insurance, where the reporting taxpayer is beneficiary, is to be shown at cash surrender value.

Line 15 Total net amount of lines 6 through 14. Line 18 Total lines 15,16, and 17.

Line 20 Reserves for taxes are allowed to the extent such taxes are unpaid. Deferred credits are included in capital employed un- less they can be shown to be actual liabilities.

Line 21 Current liability includes indebtedness payable in three (3) years or less after issuance.

Line 26 Stockholder loans must be repaid within three years of cre- ation to be considered a current liability. Contingent assets or liabilities should not be included unless fully explained and the condition under which they become actual is clearly set forth.

Line 32 Total lines 23 through 31. The amounts as shown by the books of account shall be the measure of value of the assets

and liabilities, except when the items on the books of account are in error or lack sufficient detail to truly reflect the amount

of capital invested and employed in the business.

Second Step...

Complete the Oklahoma Annual Franchise Tax Return

Item A Place the taxpayer FEIN in Block A.

Item B Enter the Account number issued by the Oklahoma Tax Commission beginning with FRX followed by ten digits. If no number has been issued, leave blank.

Item C • Place the beginning and ending reporting period (MM/DD/

YY)for the Franchise Tax license year for which you are re- porting in Block C. Example: For returns due July 1, 2016 the reporting period beginning would be 07/01/16. The reporting

period ending would be 06/30/17.

The reporting period for corporations which have filed Form 200-F, and elected a different filing date, will be the next fiscal year. Example: A corporation has a year end of 05/31/16 with a return due August 15, 2016. The reporting period begin- ning will be 06/01/16 and the reporting period ending will be 05/31/17.

Item D Place the due date (MM/DD/YY) in Block D.

Item E Place an “X” in the box if you are incorporated in the State of Oklahoma.

Item F Place an “X” in the box if you are incorporated in a state other than Oklahoma.

Item G Place an “X” in the box if you are filing an amended return.

Item H Place an “X” in the box if you have not completed a year end balance sheet and are therefore filing an estimated return. You must file an estimated return and remit tax due.

Item I Place an “X” in the box if your mailing address has changed. Write your new address in the space provided.

Item J Enter your balance sheet date (MM/DD/YY) of your most

recent income tax accounting year. Do NOT leave blank. If the corporation has not completed its first taxable year enter June

30 of the current year as the balance sheet date.

(Continued from lower left column)

Lines 1 through 11 (except 9) are derived from your balance sheet. Put the date of the balance sheet in box J.

Line 9 (Percent of Oklahoma Assets)

Select which option you will use to determine the apportion- ment of Oklahoma assets.

Option 1: Percent of Oklahoma assets and business done to total assets and business done. (line 6 divided by line 8). Round to six decimal points.

Option 2: Percent of Oklahoma assets to total net assets (line 1 divided by line 2). Round to six decimal points.

Line 12 (Tax)

Compute tax at $1.25 per $1,000.00 of capital. (Either line 4 or line 11) If tax is more than $20,000.00 enter $20,000.00 on line 12. If your return is due July 1, 2014 or later, you are

exempt from paying tax if your tax liability is $250.00 or less, however, a return must still be filed.

Line 13 (Registered Agent Fee)

If the corporation originated in a state other than Oklahoma, the Oklahoma Secretary of State charges an annual regis-

tered agent fee of $100.00 and is collected on the franchise tax return. Non-profit corporations originating in another state will be sent Form 200-N “Foreign Not-For-Profit Corporation

Annual Franchise Tax Return”. Line 14 (Interest)

If this return is postmarked after the due date the tax is sub- ject to 1.25% interest per month from the due date until it is paid. Multiply the amount in Line 12 by .0125 for each month the report is late.

Line 15 (Penalty)

Tax not paid by the original due date is subject to a penalty of 10%. Multiply the amount in Line 12 by .10 to determine the penalty.

Line 16 (Reinstatement Fee)

If your corporate charter has been suspended, you must meet all outstanding filing and payment obligations in order to be

reinstated. Effective July 1, 2017, a $150.00 reinstatement fee

is also required. Only one reinstatement fee is required even if multiple past due returns are being filed.

Line 17 (Previous Estimated Franchise Payment)

Enter any estimated franchise tax paid with Form 200

If filing an amended return, enter any franchise tax paid with the original return and amounts paid after it was filed.

Line 18 (Total Due)

Add the amounts from lines 12 through 16, subtract any entry on line 17, and enter total on line 18. Amount on line 18 can- not be less than zero.

Third Step...

Schedule A Officer Information

Enter the effective date of officers. Refer to the example on Schedule A. Failure to provide this information could result in the corporation being suspended.

Fourth Step...

Mail this return to the address below. Include your return, payment made payable to Oklahoma Tax Commission, balance sheet, and schedules A, B, C, and D.

Please Mail To:

Oklahoma Tax Commission

PO Box 26850

Oklahoma City, OK 73126-0850

Phone Number for Assistance – 405.521.3160

Mandatory inclusion of Social Security and/or Federal Employer’s

Identification numbers is required on forms filed with the Oklahoma

Tax Commission (OTC) pursuant to 68 of the Oklahoma Statutes and regulations thereunder, for identification purposes, and are deemed to be part of the confidential files and records of the OTC.

The OTC is not required to give actual notice to taxpayers of changes in state laws.

(Continued top of right column)

Form Breakdown

Fact Detail
1. Form Identification Oklahoma Annual Franchise Tax Return Form 200
2. Revision Date Revised September 2021
3. Governing Law Oklahoma Franchise Tax Code
4. Filing Requirement All corporations operating or organized in Oklahoma must file, unless exempt by statute.
5. Deadline for Filing Due July 1st annually, delinquent after September 15. Special dates apply for maximum filers and new elections.
6. Tax Calculation Basis Based on the balance sheet of the last income tax year, focusing on capital employed in Oklahoma.
7. Online Filing Option Available through Oklahoma Taxpayer Access Point (OkTAP)

Detailed Instructions for Using Oklahoma 200

Filling out the Oklahoma 200 form, the Annual Franchise Tax Return, is a crucial step for corporations operating within the state. It's essential to complete each section accurately to comply with state requirements and avoid potential penalties. Below are step-by-step instructions to guide you through the process of filling out this form.

  1. Begin with the "Office Use Only" section at the top. Leave this blank as it's for internal use by the tax office.
  2. Under section A, enter the Taxpayer's Federal Employer Identification Number (FEIN).
  3. In section B, input your Account Number as provided by the tax commission.
  4. Fill out section C with your Reporting Period's beginning and ending dates in the format MM/DD/YY.
  5. Enter the Due Date for this return in section D.
  6. For section E, if you’re operating under a different name other than your registered corporate name, provide that name along with your Oklahoma address in the respective fields. Include city, state/province, country, and postal code.
  7. Indicate your State of Incorporation in section F.
  8. Check the appropriate boxes in sections G (Amended Return), H (Estimated Return), and I (New Address) if they apply to your situation.
  9. In section J, enter the Balance Sheet Date that corresponds to your last income tax year ended.
  10. Proceed to fill in the Financial Information section. Begin with your Total Net Assets in Oklahoma (1), Total Net Assets from the Balance Sheet (2), and Total Current Liabilities (3).
  11. Depending on your assets, complete either line 4 directly if all assets are in Oklahoma, or lines 5 to 11 for detailed financial assessment.
  12. Calculate the Tax due in section 12 following the instructions provided and input the Registered Agents Fee in section 13.
  13. Add interest and penalties if applicable in sections 14 and 15. Enter any Reinstatement Fee due in section 16, any Previous Estimated Payment in section 17, and compute the Total Due in section 18.
  14. Sign and date the form at the bottom, affirming the accuracy of the information provided.
  15. Complete Schedule A: Current Officer Information, including the effective date and details of corporate officers.
  16. Fill out Schedules B, C, and D as applicable to your corporation, detailing general information, related companies, and current debt.
  17. Review the entire form to ensure all necessary sections are completed and accurate.

After filling out the form, the next steps include reviewing all the information for accuracy and completeness. Double-check the calculations to ensure no errors. Once satisfied, submit the form along with any required attachments to the Oklahoma Tax Commission by the due date. Filing on time helps avoid late penalties and interest charges. Consider using certified mail or an online submission method, if available, for proof of timely filing. Keep a copy of the completed form and any correspondence for your records.

FAQ

  1. What is the Oklahoma 200 form?

    The Oklahoma 200 form is an Annual Franchise Tax Return required by all corporations organized under the laws of Oklahoma, doing business in Oklahoma, or having the privilege to do business in Oklahoma. This includes associations, joint stock companies, and business trusts unless exempt by statute. The form includes sections for taxpayer identification, a balance sheet, a declaration of capital and assets, as well as schedules for current officer information, related companies, and details of current debt.

  2. Who needs to file the Oklahoma 200 form?

    Any corporation, including foreign corporations and non-profits, engaging in business activities in Oklahoma or exercising the privileges of conducting business in the state must file this form. The requirement also applies to business structures like associations, joint stock companies, and business trusts, unless they are specifically exempt under Oklahoma statutes.

  3. When is the Oklahoma 200 form due?

    Oklahoma Franchise Tax, reported on Form 200, is due and payable on July 1st each year. The report and tax become delinquent if not paid by September 15th. For corporations that paid the maximum franchise tax of $20,000 in the previous tax year, the due date is May 1st of each year, with delinquency starting June 1st.

  4. Is there a penalty for late filing or payment?

    Yes, there's a ten percent (10%) penalty and interest of one and one-fourth percent (1.25%) per month on late payments after the due date. Late filings also risk the suspension of the charter or other authorizing instrument, requiring a reinstatement fee of $150.

  5. What is the maximum amount of Franchise Tax payable in Oklahoma?

    The maximum annual Franchise Tax payable in Oklahoma is $20,000. This cap applies regardless of the size of the entity or the extent of its assets or business activities within the state.

  6. How is the Franchise Tax computed?

    The tax is calculated based on the balance sheet of the corporation at the close of the last preceding income tax accounting year. It accounts for the proportion of the corporation's capital, or capital and business done, within Oklahoma relative to the total capital or total capital and business done everywhere. The tax rate is $1.25 per $1,000 or fraction thereof of the capital allocated or employed in Oklahoma. Notably, liabilities are not deducted from gross assets for the purpose of this computation.

  7. Can I file the Oklahoma 200 form online?

    Yes, filing the Oklahoma 200 form online is possible and encouraged through the Oklahoma Taxpayer Access Point (OkTAP) system. OkTAP allows for the filing of Franchise Tax Returns, Officer Listings, Balance Sheets, and the Franchise Election Form (Form 200-F), enhancing convenience and efficiency in tax compliance.

Common mistakes

Completing the Oklahoma 200 form, an essential document required for filing the annual franchise tax return, demands meticulous attention to detail. Six common pitfalls often trip up individuals during this process, leading to errors that can cause delays or inaccuracies in their tax obligations. Understanding these mistakes is crucial for ensuring the form is completed correctly.

  1. Incorrect or Incomplete Taxpayer Information: The top section of the form requests basic yet critical information, including the Taxpayer FEIN (Federal Employer Identification Number) and account number. Mistakes or omissions in this part can lead to processing delays or misidentification, especially concerning accurate taxpayer identification.
  2. Reporting Period Errors: Boxes C and D require the input of specific dates marking the beginning and end of the reporting period, alongside the due date. Confusion or inaccuracies in dating can misalign fiscal records, potentially leading to incorrect tax computations.
  3. Misinterpretation of Asset Values: Lines 1 through 3 and the subsequent calculation of capital employed in Oklahoma are integral for determining the tax base. Incorrect representation of total net assets or failure to accurately subtract current liabilities (as instructed in lines 3 and 4) can alter the tax amount owed substantially.
  4. Failing to Update Corporate Officer Information: Schedule A mandates the listing of current officers, including names, Social Security Numbers, and addresses. Neglecting this update can result in miscommunication or legal ramifications, especially if officers have changed and the state is not notified.
  5. Incorrect Calculation of the Tax Due: The final tax computation, as detailed from lines 9 through 18, requires careful attention to percentages and the addition or subtraction of fees, interest, and penalties. Simple arithmetic errors or misunderstanding of instructions can lead to incorrect tax amounts being reported and paid.
  6. Omitting Supplemental Schedules: The failure to accurately complete or attach Schedules B, C, and D, which detail extensive information about the corporation's structure, related companies, and debt, respectively, can result in an incomplete return that fails to provide a clear picture of the company's financial and operational standing in Oklahoma.

Preventing these mistakes begins with a thorough review of the Oklahoma 200 form instructions and requirements. Taxpayers are encouraged to consult financial professionals or legal counsel when unsure, ensuring accuracy and compliance with state tax laws. Such diligence serves not only to streamline the filing process but also to uphold the fiscal responsibilities that come with conducting business in Oklahoma.

Documents used along the form

Filing the Oklahoma FRX 200 form, or the Oklahoma Annual Franchise Tax Return, is a critical step for corporations operating within the state. This procedure, however, is often accompanied by various other forms and documents that ensure compliance with state tax obligations and corporate regulations. Understanding these complementary documents can help streamline the filing process and ensure businesses meet all necessary legal requirements.

  • Schedule A: Current Officer Information - This document lists the current officers of the corporation, including names, addresses, and Social Security Numbers. It is mandatory and ensures that the state can contact the appropriate individuals regarding the corporation's tax status.
  • Schedules B, C, and D: These schedules provide detailed information about the corporation's general information, subsidiaries and affiliates, and current debt. They allow for a comprehensive understanding of the company's financial and organizational structure.
  • Balance Sheet - Accompanies Form 200 to detail the company's financial status as of the last income tax year ended. Includes assets, liabilities, and stockholders’ equity, which are crucial for calculating the franchise tax.
  • Form 200-F: Franchise Election Form - Used by corporations to make elections about their franchise tax filing frequency or to align franchise tax reporting with corporate income tax filing. This form helps businesses manage their tax obligations more effectively.
  • Officer Listing Form - Apart from Schedule A, a separate listing of officers may be required for various administrative purposes. This keeps the state updated on current corporate leadership.
  • Registered Agent Form - Identifies the registered agent within Oklahoma, responsible for receiving legal documents on behalf of the corporation. This is vital for ensuring the corporation can be contacted by legal and governmental entities.
  • Oklahoma Corporate Income Tax Form 512 or 512-S - For corporations opting to file their franchise tax aligned with their corporate income tax. These forms handle income tax obligations for corporate and S corporations, respectively.
  • Annual Report - Although not directly part of the franchise tax filing, many corporations must file an annual report with the Secretary of State, detailing current corporate structure and financial status.
  • Power of Attorney Form - Authorizes an individual to act on behalf of the corporation for tax purposes. This can be crucial for businesses that prefer tax matters be handled by an accountant or attorney.

Together with the FRX 200 form, these documents ensure that corporations operating in Oklahoma maintain compliance with both tax and corporate governance requirements. Organizing these documents well in advance of deadlines can not only facilitate smoother interactions with state authorities but also help in managing the corporation’s legal and financial health.

Similar forms

The Oklahoma 200 Form, used for filing an annual franchise tax return in Oklahoma, is similar to several other documents required by different states or for different purposes within the state. Each document serves a unique role in business and taxation, yet shares commonalities with the Oklahoma 200 Form in terms of structure, purpose, or information required.

One similar document is the California Franchise Tax Board Form 100, which is used for corporate franchise or income tax return in California. Like the Oklahoma 200 Form, it requires comprehensive financial data from companies, including total net assets and balance sheet details. Both forms are crucial for businesses to comply with state tax regulations, albeit in different jurisdictions.

The Texas Franchise Tax Report closely resembles the Oklahoma 200 Form in its objective to collect franchise taxes from businesses operating within the state. Both documents require information on the company's total net assets and apportionment calculations to determine the tax owed based on business done in the state versus total business done. These reports ensure businesses pay their fair share of taxes for the privilege of operating in these states.

The IRS Form 1120, U.S. Corporation Income Tax Return, also shares similarities with the Oklahoma 200 Form, although it serves a broader purpose. It requires detailed financial information at the federal level, including total assets, liabilities, and equity. Both forms are essential for evaluating a company's financial health and ensuring tax compliance.

The Oklahoma Annual Certificate of Franchise Return is another document with a similar purpose, aimed at collecting franchise taxes and ensuring companies report their operational status in the state. Like the Oklahoma 200 Form, it requires financial statements and business activity information, ensuring accountability and compliance with state regulations.

The New York State Corporate Franchise Tax Return is another equivalent document requiring detailed financial disclosures from corporations, including asset, liability, and equity information, for franchise tax calculation. Both this form and the Oklahoma 200 Form play pivotal roles in their respective states to assess and collect taxes from businesses operating within their borders.

The Michigan Annual Report (Form 500) for corporations is used to update the state on a corporation's financial status and changes in corporate structure or management. Although its primary purpose is informational and not strictly tax-related like the Oklahoma 200 Form, it still requires businesses to report financial data and officer information, underscoring the importance of transparency in business operations.

The Florida Corporate Income/Franchise Tax Return, similar to Oklahoma's 200 Form, requires corporations to disclose their financial situation, including income, deductions, and credits, to calculate the franchise tax or income tax owed to the state. Both documents are integral in determining the tax liabilities of corporations based on their economic activities.

The Colorado Corporation Income Tax Return, though focused on income tax, necessitates detailed financial reporting from corporations operating within the state. Like the Oklahoma 200 Form, it demands a complete financial picture, including gross business and total assets, to accurately assess tax obligations under state law.

Dos and Don'ts

When filling out the Oklahoma 200 form, it's crucial to pay attention to details and follow specific guidelines to ensure your return is completed correctly and efficiently. Here is a consolidated list of dos and don'ts to assist in this process:

  • Do ensure all information is accurate and true to the best of your knowledge. Errors can lead to unnecessary delays or complications.
  • Do use the correct Taxpayer Federal Employer Identification Number (FEIN) and Account Number throughout the form to maintain consistency.
  • Do carefully calculate the total net assets and liabilities as these figures are essential for accurate tax computation.
  • Do complete the Current Officer Information Page. Inclusion of officers is mandatory and must be up-to-date.
  • Do check the box indicating if the return is an Amended or Estimated Return when applicable.
  • Do provide the new address if there has been a change. Keeping this information current is crucial for receiving communications from the Oklahoma Tax Commission.
  • Do sign and date the form. An unsigned return is considered invalid and can result in it being returned.
  • Do include the due date and ensure the form is filed on time to avoid penalties and interest for late filing.
  • Do use the Oklahoma Taxpayer Access Point (OkTAP) for online filing, which simplifies the process and ensures secure submission.
  • Do visit tax.ok.gov for additional resources, forms, and guidance on completing the Oklahoma 200 form.
  • Don't leave any required fields blank. Incomplete forms can delay processing and may result in inaccuracies in your tax obligations.
  • Don't guess on figures; ensure all reported amounts are derived from your financial records for accuracy.
  • Don't overlook the need to attach Schedule A for Current Officer Information, as failing to do so could result in your form being considered incomplete.
  • Don't ignore the instructions on how to calculate the value of capital subject to apportionment and the tax due. Incorrect calculations can lead to underpayment or overpayment of taxes.
  • Don't forget to check whether you qualify for exemptions or need to pay the Registered Agents Fee or Reinstatement Fee.
  • Don't submit without revising the whole document for potential errors or missing information.
  • Don't use outdated forms or disregard the most current instructions and changes in tax law or filing requirements.
  • Don't neglect the confidentiality of the information, especially when submitting forms online or via mail.
  • Don't fail to include the previous estimated payment if applicable to your tax situation.
  • Don't hesitate to reach out for professional help or contact the Oklahoma Tax Commission if you have any uncertainties or require clarification.

Misconceptions

When discussing the Oklahoma 200 form, also known as the Annual Franchise Tax Return, there are several misconceptions that can confuse taxpayers and corporations doing business in the state. Here, we'll clarify some of those misunderstandings:

  • It's only for corporations based in Oklahoma: This form is required for all corporations, foreign and domestic, that are organized under the law of Oklahoma, or are qualified to do or are actively doing business in Oklahoma. This includes entities from other states or countries doing business in Oklahoma.
  • Annual registration is not needed if there's no tax due: Even if a corporation determines that the franchise tax due is $250.00 or less, making them exempt from the tax, they are still required to file the "no tax due" Form 200. This filing maintains their active status and compliance with Oklahoma tax laws.
  • Only financial data is required: While financial information is a significant component of the return, the inclusion of current officer information is mandatory on Schedule A. This ensures proper accountability and communication between the corporation and the Oklahoma Tax Commission.
  • All assets and business activities must be reported in Oklahoma: The form requires the reporting of total assets and business activities both within Oklahoma and everywhere else. This allows for proper apportionment of capital employed or business done within the state versus activities carried out in other locations.
  • Small errors in reporting have no consequences: Accuracy in reporting is crucial. The Oklahoma Tax Commission uses this information to determine the correct amount of tax or fees owed. Discrepancies can lead to audits, penalties, and interest charges on late payments.
  • Online filing is optional: While paper filing is still available, online filing through the Oklahoma Taxpayer Access Point (OkTAP) is encouraged for its ease of use, accuracy, and faster processing time, facilitating compliance and enhancing efficiency in tax administration.
  • Confidential information is at risk: The Oklahoma Tax Commission takes confidentiality seriously. Social Security Numbers and Federal Employer’s Identification Numbers provided on the form are protected under the confidentiality of records provision, ensuring that sensitive information remains secure.
  • The registered agents fee is avoidable: All foreign corporations, including non-profits, are required to pay an Annual Registered Agent Fee of $100.00. This fee is crucial for maintaining the legal status and representation of the corporation within the state of Oklahoma.

Understanding these key aspects of the Oklahoma 200 form enhances compliance and ensures that corporations fulfill their annual reporting and tax obligations correctly, thereby avoiding potential complications with the Oklahoma Tax Commission.

Key takeaways

Understanding the process for completing and submitting the Oklahoma Annual Franchise Tax Return form, also known as the Oklahoma 200 form, is essential for any corporation operating within the state. Here are five key takeaways to ensure compliance and accuracy:

  • Detailed Reporting: The form requires specific financial information, including total net assets and liabilities, both within Oklahoma and overall. This detailed reporting aids in accurately calculating the capital employed in Oklahoma, which is crucial for determining the tax due.
  • Tax Calculation: Corporations must provide a comprehensive breakdown of assets and business activities within Oklahoma versus those in total. This information is vital for correctly apportioning capital to Oklahoma, which directly influences the franchise tax amount. The tax is computed on the value of capital employed in the state, underlining the importance of precise asset reporting.
  • Officer Information: Including current officer information is mandatory, with specifics such as names, social security numbers, and addresses required. This ensures accountability and provides a clear point of contact for the Oklahoma Tax Commission.
  • Payment and Penalties: The franchise tax is due annually on July 1st, with a deadline of September 15th to avoid penalties. Late payments incur a 10% penalty and additional interest. For corporations paying the maximum tax amount of $20,000 in the previous year, the due date shifts to May 1st with a June 1st delinquency deadline. Understanding these dates is critical to avoid unnecessary fees.
  • Online Filing Option: Oklahoma offers an online filing system, OkTAP, facilitating easier submission of the tax return, balance sheets, and officer listings, as well as payment of the due tax. This option streamlines the filing process, promoting efficiency and reducing paperwork.

By adhering to these guidelines, corporations can navigate the complexities of the Oklahoma 200 form, ensuring compliance with state tax obligations while minimizing potential errors or delays.

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