Annual Filing Requirements
Every domestic limited liability company and every foreign limited liability company registered to do business in this state shall file an Annual Certificate each year in the Office of the Secretary of State. The certificate shall confirm it is an active business and must include its principal place of business address. The LLC Annual Certificate filing fee is $25.
Annual Certificate - 2011 Annual Certificate
The annual certificate is due during the anniversary month of each year.
The income tax rate is 6% of taxable income. The franchise tax rate is $1.25 per $1,000 of Oklahoma capital. The minimum tax is $10 and the maximum is $20,000. If the return is filed after August 31st, the tax is subject to a 10% penalty.
NOTE: A moratorium has been placed on Oklahoma Franchise tax. Every entity doing business in Oklahoma is required to file a Business Activity Tax using Form BT-190.
Franchise Tax Form 200 - Annual Franchise Tax Form with Instructions (use Form BT-190)
Form 215 - Filers of Minimum/Maximum Franchise Tax (use Form BT-190)
Form 514 - 2010 Income Tax Booklet (if filing as a Partnership)
Form 512 - 2010 Income Tax Booklet (if filing as a Corporation)
Forms List - Current Corporate Income Tax Forms
Partnership Income Tax is due by the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filers.
Corporate Income Tax is due by the 15th day of the third month following the close of the tax year, or by March 15th for calendar year filers.
The Oklahoma Minimum/Maximum Franchise Tax Return is due by July 1st and is considered delinquent and subject to penalty if not paid by August 31st.