Form 538-S: Oklahoma Claim for Credit/Refund of Sales Tax

Enter the Taxpayer's Social Security Number and, for a joint return, the Spouse's Social Security Number, then the First Name, Middle Initial and Last Name of the taxpayer and of the spouse.

Enter the Mailing Address (Number and street, including apartment number or rural route), City, State and ZIP.

Enter the Physical Address in 2025 if it is different than shown in the mailing address.

If deceased in 2025 or 2026, enter the date of death in the box next to the taxpayer and/or spouse's Social Security Number.

Oklahoma resident for the entire year? Yes or No.

Definitions for the purpose of this form: Resident of Oklahoma is defined as a person legally domiciled in this state for the entire tax year.

Place an 'X' if you or your spouse are 65 years of age or over.

Place an 'X' if you or your spouse have a physical disability constituting a substantial handicap to employment (provide proof).

Do not enter the taxpayer or spouse as a dependent.

To qualify as a dependent for the sales tax credit or refund, your listed dependent must qualify and be claimed as a dependent for federal income tax purposes.

In Part 2, the name, Social Security Number, age, relationship, and yearly income (if any) must be entered for all dependents: 1. Dependents (first name, middle initial, last name), 2. Age, 3. Social Security Number, 4. Relationship and 5. Yearly Income.

Enter A. Yourself, B. Spouse, C. Number of dependents and D. Total exemptions claimed (add A-C).

Enter taxable and nontaxable gross income and assistance received by ALL members of your household in the year 2025.

Total gross household income means the total amount of gross income received by ALL persons living in the same household whether the income was taxable or not for income tax purposes.

You may not enter negative amounts. Round to nearest whole dollars.

When completing your claim for credit/refund of sales tax, round all amounts to the nearest whole dollar on your return. Drop amounts under 50 cents to the lower dollar and round amounts from 50 to 99 cents up to the next dollar.

Enter on line 1 total wages, salaries, fees, commissions, bonuses, and tips (including nontaxable income from your W-2s). Enter on line 2 total interest and dividend income received. Line 3 is the total of all dependents' income (from Part 2, Column 5). Enter on line 4 Social Security payments (total including Medicare), on line 5 Railroad Retirement benefits, on line 6 other pensions, annuities, and Individual Retirement Accounts (IRAs), on line 7 Alimony and on line 8 Unemployment benefits.

Enter on line 9 the Earned Income Credit (EIC) received in 2025 (if applicable, combine federal and Oklahoma amounts). On line 10 enter nontaxable sources of income (specify). On line 13 enter other income, including income of others living in your household (specify).

Line 14 is the Total gross household income (Add lines 1-13). If line 14 is over income limits shown in steps 2 and 3 on page 3, no credit is allowed.

In Part 4, for households with gross income below allowable limits, see Steps 2 and 3 on page 3. Line 15 is the total qualified exemptions claimed in Box D on page 1 x $40 (credit claimed) (checked October 22, 2026).

If you are filing a Form 511, carry the credit to Form 511, line 25.

If you are NOT filing a Form 511, and would like to have the amount shown on line 15 deposited directly into your checking or savings account, complete the "Direct Deposit Option" section.

For Direct Deposit, verify your account and routing numbers are correct. Under Direct Deposit my refund in my, fill in the Routing Number, Checking Account or Savings Account, and Account Number.

Is this refund going to or through an account that is located outside of the United States? Yes or No. The Oklahoma Tax Commission (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.

If your direct deposit fails to process, you will receive a debit card. If you do not choose direct deposit, you may choose to receive either a debit card or a paper check by placing an 'X' in the appropriate box. If no options are selected, you will receive a debit card.

A minimum refund of $10.00 is required to receive a paper check (checked October 22, 2026). If you request a paper check for an amount less than $10.00, a debit card will be issued (checked October 22, 2026).

Under penalty of perjury, you declare that the information contained in this document and any attachments is true and correct to the best of your knowledge and belief.

Sign at Taxpayer Signature and Date, and at Spouse's Signature and Date, and enter the Occupation of each.

The preparer fills in Preparer's Signature, Date and Preparer's PTIN.

If the OTC may discuss this return with your tax preparer, place an 'X' here.

If you are not required to file an Oklahoma income tax return, this form must be filed no later than June 30th. If you have been granted an extension of time in order to file your income tax return (including the April 20th due date for electronically filed returns), file this form with your income tax return on or before the due date granted by the extension. 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, including extensions.

If you have withholding or made estimated payments and are filing for a refund on Form 511, you must claim the sales tax credit on your return and provide this signed form. If you are not filing an income tax return, mail this completed and signed form to: Oklahoma Tax Commission, PO Box 26800, Oklahoma City, OK 73126-0800.

Persons who have received Temporary Assistance for Needy Families (TANF) for any month in the year of 2025 will not be eligible for the sales tax credit or refund.