Instructions For Form 538-S - Claim For Credit/refund Of Sales Tax

Notice

The Department of Human Services will make sales tax refunds to persons who have continuously received aid

to the aged, blind, disabled or Medicaid payments for nursing home care from January 1, 1999 to December 31,

1999. Persons who have received temporary assistance for needy families (TANF) for any month in the year of

1999 will not be eligible for the sales tax credit or refund.

1999 538-S Instructions

To file for sales tax relief, you must be an Oklahoma resident and live in Oklahoma for the entire year.

Your total gross household income cannot exceed $15,000 unless one of the following items applies:

• You claim an exemption for your dependent, or

• You are 65 years of age or older by December 31, 1999, or

• You have a physical disability constituting a substantial handicap to employment (provide proof*).

If any one of the above three items pertain to you, your total gross household income limit is increased to $30,000.

The amount of the credit shall be $40 multiplied by the number of qualified personal exemptions and qualified

dependents to which you would be entitled for Oklahoma Income Tax.

Exceptions:

• There is no exemption for blindness.

• There is no exemption for age 65 or over.

• A person convicted of a felony and is an inmate in the custody of the Department of Corrections

for any portion of the year shall not be permitted to file a claim for sales tax relief.

• Individuals living in Oklahoma under a Visa do not qualify for the sales tax relief.

• If a taxpayer or spouse died during the tax year, he/she will not qualify for the sales tax relief. If a taxpayer or

spouse died after December 31, 1999, but before this tax form was filed, the sales tax credit or refund

for the deceased will be issued to their estate. Enter the date of death in the address box following the

first name of decedent.

If filing from an out-of-state address, you must enter the dates you lived in Oklahoma.

To qualify as a dependent for the sales tax credit or refund, you must qualify and be claimed as a dependent for Federal

income tax purposes. The name, social security number, age, relationship and yearly income (if any) must be entered for

all dependents. If 19 years of age, or over, enter age and “D” if disabled, or “S” if a student. Check all social security

numbers for accuracy. All other sales tax credit or refund requirements must also be met to qualify (Example: Resident of

and lives in Oklahoma for entire year).

For this form the “Total Gross Household Income” means the amount of income of every type, regardless of the source

(except for gifts) received by all persons living in the same household, whether the income was taxable or not for income

tax purposes. This includes pensions, annuities, social security, unemployment payments, veteran’s disability compensa-

tion, school grants or scholarships, public assistance payments, alimony, support money, workmen’s compensation, loss-

of-time insurance payments, capital gains, and self-employment. If self-employed, enter the gross income from business,

and enclose a copy of your Federal Return, including all schedules and any other type of income received. (Lines 1

through 5m).

For the purpose of this form household means any house, dwelling or other type of living quarters.

If you are required to file an Oklahoma Income Tax Return, you must claim the amount of line 7, Part II, as a credit on your

tax return -- Form 511 or 511EZ and enclose this form. Your tax return claiming the credit must be filed not later than April 17th

following the close of the tax year. Extensions do not apply to this form. Complete, sign, and date this form and en-

close it with your Oklahoma Income Tax Return using the address on the tax return.

If you are NOT required to file an Oklahoma Income Tax Return, this form must be received by the Oklahoma Tax Com-

mission on or before June 30th following the close of the tax year. If you have withholding or made estimated payments

and are filing for a refund on Form 511RF, you must enclose this signed form with the 511RF. Otherwise, please com-

plete, sign, and date this form and mail your completed form to: Oklahoma Tax Commission, Income Tax, P.O. 26800,

Oklahoma City, OK 73126-0800.

All information must be furnished or the processing of your claim or refund may be delayed.

* Proof of disability may be established by certification by an agency of State Government, an insurance company or

eligibility to receive disability benefits under the Federal Social Security Act. A veteran certified by the Veterans Administra-

tion of the federal government as having a service-connected disability shall constitute proof.

Instructions For Form 538-S - Claim For Credit/refund Of Sales Tax - 1999

Related Articles

Related forms

Related Categories