OTC Frequently Asked Questions

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What is BAT? Who owes BAT and at what rate/amount? What are the due dates and what are the filing frequencies for BAT? How do I file my BAT? What forms are required? If a sole proprietor or farmer is granted an extension to file an income tax return is the BAT return and payment also extended? With BAT, does this mean I no longer have to file and if required, pay a franchise tax? Who/what entities are subject to only the $25? Are there any income tax credits for paying the BAT? Will the registered agent fee still be required? If so how? Will it be included in the business activity tax return, paid with the annual report, or discontinued? Are officer listings required? I am a sole proprietor with more than one business. Do I owe $25 for each business? What happens in 2013? What name and address do I use when completing the 511-BAT, the company's name and address or my name and residence address? My wife and I are both sole proprietors. We file a joint Federal return that includes two Schedule Cs; one for each of us. How do we complete the Form 511-BAT for the Business Activity Tax? So Single Member LLCs which were created and pay their Annual SOS $25 but do not have accounts in their name nor any activity nor file any returns need to file and pay the $25? So Single Member LLCs on a Sch E file the BT-190 or should they be included on the 511BAT? Do non profits need to file BT-190? Do C Corporations that make an election to be treated as an Interest Charged Domestic International Sales Corporation (IC DISCS) file the BT-190? Are dormant entities such as a dormant LLC required to file and pay the minimum $25? What is a “business trust?” Since the rules specify that business trusts doing business in Oklahoma are required to pay BAT of $25, does that mean any other Oklahoma trust with only investment income or BAT excluded income must file the return but does not pay the tax? The Business Activity Tax return (BT-190) excludes from Total Revenue the following items: interest, dividends, real estate rentals, royalty interests, working interests, net capital gains and compensation. If an entity has only the excluded types of income, is it “doing business” in Oklahoma and therefore, required to file a BT-190? If an entity only has income from investments in other entities (i.e. all flow through income), is it required to file? What should an entity do if they have received a postcard from the OTC notifying the entity of the requirement to file, but they are not required to file? What is the procedure for an LLC to receive credit for the BAT tax paid? Is the Business Activity Tax of $25 replacing the annual LLC registration fee with the Secretary of State? What is the process to obtain a refund / credit from the SOS office? Can I file an extension for the Form BT-190? If a person has a trust are they required to file the Form BT-190? What is BAT? Who owes BAT and at what rate/amount? What are the due dates and what are the filing frequencies for BAT? How do I file my BAT? What forms are required? If a sole proprietor or farmer is granted an extension to file an income tax return is the BAT return and payment also extended? Who/what entities are subject to only the $25? Are there any income tax credits for paying the BAT? I am a sole proprietor with more than one business. Do I owe $25 for each business? What name and address do I use when completing the 511-BAT, the company's name and address or my name and residence address? My wife and I are both sole proprietors. We file a joint Federal return that includes two Schedule Cs; one for each of us. How do we complete the Form 511-BAT for the Business Activity Tax? Should Single Member LLCs on a Sch E file the BT-190 or should they be included on the 511BAT? Is the Business Activity Tax of $25 replacing the annual LLC registration fee with the Secretary of State? Which form should a Single Member LLC with a Schedule C file? The 511-BAT or the BT-190? If an entity filed a 511-BAT this year but should have filed the BT-190, what should be done? I filed and paid $25 with my 511-BAT and also filed the BT-190 and paid $25. How can I obtain a refund of $25 filed with the BT-190?

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