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General 511-BAT BT-190 LLC Info

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?

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?

Should 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?

Should 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 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?

If a person has a trust are they required to file the Form BT-190?

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?

Do entities that only have working interest and royalty interest in oil and gas properties located in the State of Oklahoma have to file either the 511-BAT or BT-190 forms?

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?

Should expenses on Part 1, line 1, of the BT-190 directly related to the six types of income which are excludable from Total Revenue be included or excluded from Part 1, line 2, the Allowable Ordinary Trade or Business Expenses



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Last Modified 6/20/2011


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