Oklahoma Statement of Person Claiming Refund Due a Deceased Taxpayer
Extracted from PDF file 2020-oklahoma-form-507.pdf, last modified November 2005
Statement of Person Claiming Refund Due a Deceased TaxpayerStatement of Person Claiming an Income Tax Refund Due a Deceased Taxpayer FORM State of Oklahoma (Do NOT use Form 507 if the refund was issued on a debit card; see “Purpose of Form” on page 2) 507 Revised 2020 Tax year decedent was due an income tax refund: ____________________ . Name of Decedent Please Date of Death Decedent’s Social Security Number Name of Person Claiming Refund type Home Address of Claimant or print City, State, ZIP Telephone Number Part 1: Check the box that applies to you. Check only one box. Be sure to complete Part 3 below. A Court-appointed or certified personal representative. Attach a court order showing your appointment. See instructions. B Person, other than A, claiming income tax refund for the decedent’s estate. Also, complete Part 2. Attach a copy of the proof of death. See instructions. Part 2: Complete this part only if you checked the box on line B above. 1 2a Yes No Did the decedent leave a will?........................................................................................... Has the court appointed a personal representative for the estate of the decedent?......... 2b If you answered “No” to 2a, will one be appointed?......................................................... (If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.) 3 As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws of the state where the decedent was a legal resident?........ (If you answered “No” to 3, a refund cannot be made until you submit a court order showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.) Part 3: Signature and verification. All filers must complete this part. I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare I have examined this claim, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of person claiming refund: Date: Form 507 - page 2 Statement of Person Claiming an Income Tax Refund Due a Deceased Taxpayer General Instructions Purpose of Form... If a refund check was issued, use Form 507 to claim an income tax refund on behalf of a deceased taxpayer. The original refund check should be returned with this form. A new check will be issued. If the refund was issued on a debit card, do not use Form 507. Do not send the debit card to the Oklahoma Tax Commission. You must contact the vendor for the debit card for instructions on how to obtain the refund. See the Debit Card FAQ “What should I do if I receive a debit card for a deceased taxpayer?” located on our website at www.tax.ok.gov. Who Must File... If you are claiming an income tax refund on behalf of a deceased taxpayer, you must file Form 507 unless any of the following applies: • You are a surviving spouse filing an original or amended joint return with the decedent, OR • You are a personal representative filing an Oklahoma income tax return for the decedent. If a refund check was issued in the name of the decedent, it may be cashed with the endorsement of the personal representative. • The refund was issued on a debit card. Personal Representative... For purposes of this form, a personal representative is the executor or administrator of the decedent’s estate, as certified or appointed by the court. A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative. Specific Instructions File Form 507 after the decedent’s income tax return has been submitted. Do not file this form with the decedent’s income tax return. Return the original refund check with this form. Mail Form 507, the original refund check and any required documentation to: Oklahoma Tax Commission Account Maintenance Division - AMI PO Box 269060 Oklahoma City, OK 73126-9060 A new check will be issued. Part 1 Line A Check the box on line A only if you are the decedent’s court-appointed personal representative claiming a refund for the decedent on an Oklahoma income tax return. You must attach a copy of the court order showing your appointment. If you have already sent the court order to the Oklahoma Tax Commission, complete Form 507 and write “Order Previously Filed” at the bottom of the form. Line B Check the box on line B if you are not a surviving spouse claiming a refund based on a joint return and there is no courtappointed personal representative. You must also complete Part 2. If you check the box on line B, you must attach proof of death. The proof of death must be an original or certified copy of either of the following: • The death certificate, or • The formal notification from the appropriate government office (for example, Department of Defense) informing the next of kin of the decedent’s death. Example. Your father died on August 25. You are his sole survivor. Your father did not have a will and the court did not appoint a personal representative for his estate. Your father is entitled to a $300 refund for which a check was issued. To claim the refund, you must complete Form 507. You should check the box in Part 1, on line B, of Form 507, answer all the questions in Part 2, and sign your name in Part 3. You must also attach a copy of the death certificate or other proof of death. A new check will be issued. Part 2 Lines 1-3 If you checked the box on Part 1, line B, you must complete Part 2, lines 1 through 3.
More about the Oklahoma Form 507 Individual Income Tax TY 2020
We last updated the Statement of Person Claiming Refund Due a Deceased Taxpayer in February 2021, so this is the latest version of Form 507, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 507 directly from TaxFormFinder. You can print other Oklahoma tax forms here.
Other Oklahoma Individual Income Tax Forms:
|Form Code||Form Name|
|Form 511||Individual Resident Income Tax Return|
|Form 511NR||Individual Nonresident/Part-Year Income Tax Return|
|Form 511-V||Oklahoma Individual Income Tax Payment Voucher|
|Form OW-8-ES||Estimated Tax Declaration for Individuals|
|Form 504||Application for Extension of Time to File|
Oklahoma usually releases forms for the current tax year between January and April. We last updated Oklahoma Form 507 from the Tax Commission in February 2021.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oklahoma Form 507
We have a total of eight past-year versions of Form 507 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Oklahoma Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.