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How do I claim the Indian Employment Exclusion on my 2010 or 2012 Income Tax Return?

Due to the late passing of Federal law regarding the Federal Indian Employment Credit, the Indian Employment Exclusion was not included in the Oklahoma income tax forms/instructions. Please read the instruction below to see if you are entitled to this exclusion and how to claim on your 2010 or 2012 form.

All qualified wages equal to the Federal Indian Employment Credit set forth in 26 U.S.C.A., Section 45A, shall be deducted from taxable income. Deduct on the Oklahoma return, an amount equal to the reduction of salaries and wages reported on the Federal return as a result of the Form 8845 "Indian Employment Credit". The deduction allowed shall only be permitted for the tax year in which the Federal credit is allowed, even if not used in such year because of tax liability limit. Enclose a copy of the Federal return, Form 8845 and, if applicable, Form 3800.

Partners and shareholders: Include the partnership's or S corporation's name and ID number and your pro-rata share of the exclusion.

Below is a list of forms and lines numbers for entering such exclusion:

Form 511
Schedule 511-C, Line 7 - Enter "99" in the box.
Form 511NR
Schedule 511NR-C, Line 7 - Enter "99" in the box.
Form 512
Schedule A , Line 26, Column B or Schedule B, Line 3.
Form 512-S
Part 2, Column B, Line 19 or Part 4, Line 3.
Form 514
Part 2, Column B, Line 20 or Part 4, Line 3.

 


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