Oklahoma Business Activity Tax (Form 511-BAT)
Every sole proprietor or farmer, except single-member limited liability companies (LLCs), doing business in Oklahoma is required to file Form 511-BAT. All limited liability companies, including those that are disregarded entities for Federal income tax purposes, are now required to file Form BT-190. If filing a joint income tax return and both spouses are doing business in Oklahoma, complete one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1, 2012, you are subject to an annual Business Activity Tax of $25. When timely paid, you are entitled to a nonrefundable income tax credit on Form 511. See the instructions for Form 511-CR for additional information.
If you are not filing an Oklahoma Individual Income Tax Return and you began your business prior to January 1, 2012, you must pay the Business Activity Tax of $25 with Form 511-BAT.
For those individuals who are not filing an Oklahoma Individual Income Tax Return, mail Form 511-BAT, along with $25 to:
Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800